ITAT Visakhapatnam Bench

NS HEALTHCARE SERVICES PRIVATE LIMITED,VIJAYAWADA vs ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, VIJAYAWADA

SHRI VEERAVALLI DURGA RAO, HON'BLE (Judicial Member), SHRI S BALAKRISHNAN, HON'BLE (Accountant Member)

NS HEALTHCARE SERVICES PRIVATE LIMITED,VIJAYAWADA vs ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, VIJAYAWADA

SHRI VEERAVALLI DURGA RAO, HON'BLE (Judicial Member), SHRI S BALAKRISHNAN, HON'BLE (Accountant Member)

TADIKAMALLA POORNA CHANDRA SEKHARA RAO,HYDERABAD vs INCOME-TAX OFFICER, SRIKAKKULAM

SHRI V. DURGA RAO, HON'BLE (Judicial Member), SHRI S BALAKRISHNAN, HON'BLE (Accountant Member)

KANCHAN LALWANI,VIZIANAGARAM vs PRINCIPAL COMMISSIONER OF INCOME TAX - 1, VISAKHAPATNAM

SHRI V. DURGA RAO, HON'BLE (Judicial Member), SHRI S BALAKRISHNAN, HON'BLE (Accountant Member)

HARESH KUMAR LALWANI,VIZIANAGARAM vs THE PRINCIPAL COMMISSIONER OF INCOME TAX-1, VISHAKHAPATNAM

SHRI V. DURGA RAO, HON'BLE (Judicial Member), SHRI S BALAKRISHNAN, HON'BLE (Accountant Member)

SHALOM HEALTH AND EDU STY,RAJAHMUNDRY vs INCOME TAX OFFICER (EXEMPTION WARD), RAJAHMUNDRY

the expiry of provisional registration or either within six months from the date of commencement of the activities, whichever is earlier. Further CBDT vide circular No. 7 of 2024 dated 25.04.2024 extended the time limit for filing of Form 10A/10AB till 30.06.2024. However, the assessee has applied Form 10AB for regular registration under section 12AB of the Act on 27.09.2024 beyond the time limit prescribed for filing of Form 10AB. By observing the above, Ld. CIT(E) rejected the registratio

THE ANDHRA PRADESH STATE HANDLOOM WEAVERS COOPERATIVE SOCIETY LIMITED,VIJAYAWADA vs ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2(1), VIJAYAWADA

SHRI V. DURGA RAO, HON'BLE (Judicial Member), SHRI S BALAKRISHNAN, HON'BLE (Accountant Member)

SANTOSH AGRAWAL,CHATTISGARH vs DEPUTY COMMISSIONER OF INCOME-TAX, CENTRAL CIRLCE-1, VISAKHAPATNAM

ASHOK KUMAR AGRAWAL,VISAKHAPATNAM vs DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, VISAKHAPATNAM

INCOME TAX OFFICER, GUNTUR vs ANNAPURNA RAJAVARAPU, GUNTUR

SHRI V. DURGA RAO, HON'BLE (Judicial Member), SHRI S BALAKRISHNAN, HON'BLE (Accountant Member)

SRI VIJAYA DURGA SEVA SAMITHI,EAST GODAVARI DIST vs INCOME TAX OFFICER (EXEMPTION WARD), RAJAHMUNDRY

ARUSHI PATRO L/R OF (LATE) PREM PATRO,VISAKHAPATNAM vs THE INCOME TAX OFFICER, WARD-3(3), VISAKHAPATNAM

SHRI V. DURGA RAO, HON'BLE (Judicial Member), SHRI S BALAKRISHNAN, HON'BLE (Accountant Member)

DCIT, CENTRAL CIRCLE-1, VISAKHAPATNAM vs GRANDHI SRI VENKATA AMARENDRA, ELURU

ALURI YOGENDRA KUMAR L/R OF LATE ALURI MADHUSUDHANA RAO,GUNTUR vs INCOME TAX OFFICER, WARD-2(3), GUNTUR

SHRI V. DURGA RAO, HON'BLE (Judicial Member), SHRI S BALAKRISHNAN, HON'BLE (Accountant Member)

SIVAJI RAJU BELLAMKONDA,VIJAYAWADA vs WARD3(3)-ITO, VIJAYAWADA

SHRI V. DURGA RAO, HON'BLE (Judicial Member), SHRI S BALAKRISHNAN, HON'BLE (Accountant Member)

BURADA RAMA MOHANA RAO,VIZIANAGARAM vs INCOME TAX OFFICER, WARD-1, VIZIANAGARAM

the Ld. Assessing Officer [hereinafter in short “Ld. AO"]. Therefore, assessment order was passed under section 147 r.w.s. section 144 r.w.s.144B of the Act. Assessee carried the matter before the Ld. CIT(A) and there is a delay of 119 days in filing the appeal before the First Appellate Authority. Assessee submitted before the Ld. CIT(A) that the delay is due to beyond the circumstances of his control and requested that delay may be condoned and order may be passed on merits. However, the

SIMHADRI SUNITHA,VIZAKHAPATNAM vs INCOME TAX OFFICER, WARD-4(2), VISAKHAPATNAM

First Appellate Authority.

THE CHANDARLAPDU LARGE SIZE COOPERATIVE CREDIT SOCIETY LIMITED,CHANDARLAPADU vs INCOME TAX OFFICER, WARD 1(3), VIJAYAWADA

SHRI VEERAVALLI DURGA RAO, HON'BLE (Judicial Member), SHRI S BALAKRISHNAN, HON'BLE (Accountant Member)

SRI LAKSHMI NARASIMHA STONE CRUSHERS,IBRAHIMPATNAM vs INCOME TAX OFFICER, WARD 1(1), VIJAYAWADA

SHRI V. DURGA RAO, HON'BLE (Judicial Member), SHRI S BALAKRISHNAN, HON'BLE (Accountant Member)

THE P A C S NOH 1002,PACS VELVADAM vs INCOME TAX OFFICER, WARD 3(5), VIJAYAWADA

SHRI VEERAVALLI DURGA RAO, HON'BLE (Judicial Member), SHRI S BALAKRISHNAN, HON'BLE (Accountant Member)