Association of Indian Panelboard Manufacturer v. DCIT

143 Taxmann.com 418Income Tax Appellate Tribunal2022#5419 most cited

What is Association of Indian Panelboard Manufacturer v. DCIT authority for?

The jurisdictional Commissioner or Director of Income Tax, not the Commissioner (Appeals), has the power to condone delays in filing Form 10B under Section 119(2)(b) of the Income-tax Act.

21

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2024 to 2026.

Also referred to as

Association of Indian Panelboard Manufacturer v DCIT · Form 10B delay · condonation of delay · Section 119(2)(b) · jurisdictional Commissioner · Commissioner (Appeals) · ITAT Ahmedabad

Sections most often in play

Section 143(1)Section 11Section 119(2)(b)Section 139(1)Section 12ASection 12AASection 250Section 10B

Issues it is cited on

section 10b(8)section 12a(1)(b)section 119(2)section 119(2)(b)section 10bsection 288maximum marginal ratesection 119section 12aasection 11(2)application of incomesection 12a(1)

Judgments citing Association of Indian Panelboard Manufacturer v. DCIT

Sri Ramalingeswara Swamy Temple, Hyderabad vs. Assistant Director of Income Tax, Exemption Ward-1(4), Hyderabad

In the result, both the appeals filed by the assessee are allowed for statistical purposes

ITA 491/HYD/2023[2019-2020]Status: DisposedITAT Hyderabad12 Jan 2024AY 2019-2020

Bench: Shri R.K. Panda, Vice- & Shri Laliet Kumarआ.अपी.सं /Ita Nos.491 & 492/Hyd/2023 (िनधा"रण वष" / Assessment Years: 2019-20 & 2020-21) Sri Ramalingeswara Swamy Vs. Asstt. Director Of Income Temple, Keesara Gutta Tax, Hyderabad Exemption Ward-1(4) Pan:Aaeas2164C Hyderabad (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri S. Srikanth, Ca राज" व "ारा/Revenue By:: Smt. Sheetal Sarin, Dr सुनवाई की तारीख/Date Of Hearing: 10/01/2024 घोषणा की तारीख/Pronouncement: 12/01/2024

For Appellant: Shri S. Srikanth, CAFor Respondent: : Smt. Sheetal Sarin, DR
Section 10Section 10(23)Section 143(1)Section 143(1)(a)

…ITA 491 and 492 Sri Tamalingeswara Swamy Temple आयकर अपील"य अ"धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘B‘ Bench, Hyderabad Before Shri R.K. Panda, Vice-President AND Shri Laliet Kumar, Judicial Member आ.अपी.सं /ITA Nos.491 & 492/Hyd/2023 (िनधा"रण वष" / Assessment Years: 2019-20 & 2020-21) Sri Ramalingeswara Swamy Vs. Asstt. Director of Income Temple, Keesara Gutta Tax, Hyderabad Exemption Ward-1(4) PAN:AAEAS2164C Hyderabad (Appellant) (Respondent) िनधा""रती "ारा/Assessee by: Shri S. Srikanth, CA राज" व "ारा/Revenue by:: Smt. Sheetal Sarin, DR सुनवाई की तारीख/Date of hearing: 10/01/20…