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Conservator Of Forest And Field ... vs Income Tax Officer Ward Tds, Alwar on 8 November, 2023 cites

Conservator Of Forest And Field ... vs Income Tax Officer, Tds, Ward, Alwar on 3 October, 2019

14. The fact of the case in ITA Nos. 466, 470 to 475/JP/2023 are similar to the facts of the case in ITA No. 450/JP/2023 and we have heard both the parties and persuaded the materials available on record. The bench has noticed that the issues raised by the assessee in appeal No. 466, 470 to 475/JP/2023 are equally 25 ITA Nos. 450/JP/2023 & others Conservator of Forest and Field Tiger Project Sariska vs. ITO(TDS) similar on set of facts and grounds. Therefore, it is not imperative to repeat the facts and various grounds raised by the assessee. Hence, the bench feels that the decision taken by us in ITA No. 450/JP/2023 for the Assessment Year 2016-17 shall apply mutatis mutandis in ITA Nos. 466, 470 to 475/JP/2023. Based on these observations the appeal of the assessee in ITA Nos. 466, 470 to 475/JP/2023 stands allowed for statistical purpose.
Income Tax Appellate Tribunal - Jaipur Cites 2 - Cited by 0 - Full Document

Jal Grahan Vikas Committee vs State Of Rajasthan And Ors. on 6 May, 2002

That the Hon' ble Rajasthan High Court in the case of Jal Grahan Vikas Committee vs State of Rajasthan reported at [2003] 2 RLW (Raj) 742 where the question was as to separate juristic identity 20 ITA Nos. 450/JP/2023 & others Conservator of Forest and Field Tiger Project Sariska vs. ITO(TDS) of a committee constituted by Gram Sabha was involved. The Hon' ble Court held that a petition by a committee Constituted by Gram Sabha against gram panchayat is not maintainable as juristic personality is vested in gram panchayat and not in every limb or manifestation through which it discharges its function as a local authority, such functioning by such human agency does not cloth it with status of juristic person or a body corporate. It cannot sue and be sued in its own name. It cannot claim different status from the authority for whom it is functioning."
Rajasthan High Court - Jaipur Cites 1 - Cited by 0 - Full Document

Collector Land Acquisition, Anantnag & ... vs Mst. Katiji & Ors on 19 February, 1987

4. We have heard the contention of the parties and perused the materials available on record. The prayer by the assessee for condonation of delay of 232 days ( 5 months and 12 days ) because the assessee is a government department and before raising the appeal has to take financial as well as administrative approval of higher authority. The order has been passed on 29.09.2022 and the effect of the covid 19 was becoming normal. The reasons advanced are sufficient to condone the delay and the assessee has the follow up in the form of the office order to support the contention raised in the condonation petition. Thus, the delay of 232 days in filing the present appeal by the assessee is condoned in view of the decision of Hon'ble 4 ITA Nos. 450/JP/2023 & others Conservator of Forest and Field Tiger Project Sariska vs. ITO(TDS) Supreme Court in the case of Collector, land Acquisition vs. Mst. Katiji and Others, 167 ITR 471 (SC) as the assessee is prevented by sufficient cause and therefore, we admit this appeal.
Supreme Court of India Cites 3 - Cited by 5846 - M P Thakkar - Full Document
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