ITAT Cuttack Bench
3,788 judgments
BALARAM GIRI,BENGALURU vs INCOME TAX OFFICER, WARD-1, BARIPADA
SHRI GEORGE MATHAN, JUDICIAL MEMBER SHRI LAXMI PRASAD SAHU (Accountant Member)
SWITCHTECH INCUBATOR FOUNDATION,KHORDA vs DEPUTY COMMISSIONER OF INCOME TAX, BHUBANESWAR
ITAT. The Ld. counsel submitted that merely for non-submission of financial statement should not be taken base for rejecting of the Form 10AB filed by the assessee for registration of the trust u/s 12AB. He requested and undertook that if one more chance be given to the assessee to produce documents as desired by the Ld. CIT(E). the assessee will comply for the documents.4. On the other hand, the Ld. DR relied on the order of lower authorities.5. Considering the rival submissions and perusi
MUKESH AGARWAL,ROURKELA vs INCOME TAX OFFICE, WARD 1, ROURKELA
SHRI GEORGE MATHAN (Judicial Member), SHRI LAXMI PRASAD SAHU (Accountant Member)
PUJA AGARWAL,ROURKELA vs ITO WARD 1, ROURKELA
SHRI GEORGE MATHAN (Judicial Member), SHRI LAXMI PRASAD SAHU (Accountant Member)
LALCHAND CHHABRIA,SAMBALPUR vs INCOME TAX OFFICER, WARD-2(1), SAMBALPUR
SHRI GEORGE MATHAN (Judicial Member), SHRI LAXMI PRASAD SAHU (Accountant Member)
NEWDREAM WELFARE FOUNDATION,CUTTACK vs CIT(EXEMPTION), HYDERABAD
SHRI GEORGE MATHAN (Judicial Member), SHRI LAXMI PRASAD SAHU (Accountant Member)
NEWDREAM WELFARE FOUNDATION ,CUTTACK vs CIT(EXEMPTION), HYDERABAD
rejecting an application for registration on account of delay, it would be worthwhile to grant the assessee an opportunity of being heard. This being so, in the interest of justice, the issues in this appeal in respect of grant of registration u/s.12AB of the Act along with approval u/s.80G of the Act is restored to the file of Id. CIT(E) for deciding afresh after granting the assessee adequate opportunity to explain the delay in filing the application for regular registration u/s.12AB of t
GOURI SANKAR PATRO,GANJAM vs ITO, WARD-1, BERHAMPUR
SHRI GEORGE MATHAN (Judicial Member), SHRI LAXMI PRASAD SAHU (Accountant Member)
DALMIA BHARAT LIMITED,DALMIAPURAM vs ASSISTANT COMMISSIONER OF INCOME TAX, ROURKELA, CIRCLE, ODISHA, ROURKELA
SHRI GEORGE MATHAN (Judicial Member), SHRI LAXMI PRASAD SAHU (Accountant Member)
CHARINANGAL SERVICE COOPERATIVE SOCIETY,JAJPUR vs ITO, JAJPUR WARD, JAJPUR
SHRI GEORGE MATHAN (Judicial Member), SHRI LAXMI PRASAD SAHU (Accountant Member)
ARPITA JENA,BHUBANESWAR vs ITO, WARD 3(1),BHUBANESWAR, BHUBANESWAR
SHRI GEORGE MATHAN (Judicial Member), SHRI LAXMI PRASAD SAHU (Accountant Member)
JAMUNA GOLD DESIGNS,CUTTACK vs INCOME TAX OFFICER, CUTTACK
the Id. CIT(Appeals) to substantiate his case. 3. On the other hand, Id. Departmental Representative submitted that there were several opportunities to the assessee but he failed to substantiate his case. Therefore, he pleaded to confirm the order passed by the Id. CIT(Appeals). 4. We have heard the rival submissions and perused the material available on record. The sole grievance of Id CIT(A) is that the assessee has not filed any explanation or documentary evidence in support of the claim
BASUDEV SWAIN,ROURKELA vs ASSISTANT COMMISSIONER OF INCOME TAX, ROURKELA
SHRI DUVVURU RL REDDY, VICE PRESIDENT (KZ), SHRI RAJESH KUMAR (Accountant Member)
PREM GUPTA,BARBIL vs ITO, WARD, KEONJHAR
SHRI DUVVURU RL REDDY, VICE PRESIDENT (KZ), SHRI RAJESH KUMAR (Accountant Member)
KAPILESWARA MINING AND MINERALS PRIVATE LIMITED,BHUBANESWAR vs DCIT 1 (1), INCOME TAX DEPARTMENT BHUBANESWAR
SHRI DUVVURU R.L REDDY, VICE PRESIDENT (KZ), SHRI RAJESH KUMAR (Accountant Member)
KAPILESWARA MINING AND MINERALS PRIVATE LIMITED,BHUBANESWAR vs DCIT 1(1), INCOME TAX DEPARTMENT BHUBANESWAR
SHRI DUVVURU R.L REDDY, VICE PRESIDENT (KZ), SHRI RAJESH KUMAR (Accountant Member)
BHUBANESWAR MUNICIPAL CORPORATION,BHUBANESWAR vs DCIT, TDS CIRCLE, BHUBANESWAR, BHUBANESWAR
SHRI DUVVURU RL. REDDY, VICE PRESIDENT (KZ), SHRI RAJESH KUMAR (Accountant Member)
BHUBANESWAR MUNICIPAL CORPORATION,BHUBANESWAR vs DCIT, TDS CIRCLE, BHUBANESWAR, BHUBANESWAR
SHRI DUVVURU RL. REDDY, VICE PRESIDENT (KZ), SHRI RAJESH KUMAR (Accountant Member)
BHUBANESWAR MUNICIPAL CORPORATION,BHUBANESWAR vs DCIT, TDS CIRCLE BHUBANESWAR, BHUBANESWAR
the first appellate authority was due to various reasons beyond the control of the assessee viz; shifting of office from one place to other, frequent transfer of government officers and also due to general election. It was the prayer that the delay in filing the appeals may be condoned and the matter may be restored to the file of the Id CIT(A) to readjudicate the appeals on merits after giving due opportunity to the assessee. 3. In reply, Id Sr DR has supported the orders of Id AddI/JCIT(A
BHUBANESWAR MUNICIPAL CORPORATION,BHUBANESWAR vs DCIT TDS CIRCLE BHUBANESWAR, BHUBANESWAR
SHRI DUVVURU RL. REDDY, VICE PRESIDENT (KZ), SHRI RAJESH KUMAR (Accountant Member)
