K.G.N.M.M.W. Educational Research & Analysis Society v. ITO

54 Taxmann.com 329Reported decision2015#11706 most cited
9

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2018 to 2025.

Sections most often in play

Section 1961Section 250Section 14ASection 201(1)Section 201(1) of the Income Tax ActSection 201(1A)Section 201(1A) of the Income Tax ActSection 249(3)

Issues it is cited on

section 254(2)section 249(3)section 201(1a)section 249assessee in defaultsection 201(1)section 201section 24condonation of delaysection 25opportunity of being heardsection 250

Judgments citing K.G.N.M.M.W. Educational Research & Analysis Society v. ITO

Bombay Oxygen Investments Limited, Mumbai vs. NFAC, Jao - Deputy Commissioner of Income Tax 15(1)(2), Mumbai

ITA 793/MUM/2025[2017-18]Status: DisposedITAT Mumbai29 Aug 2025AY 2017-18

Bench: Shri Pawan Singh (Jm) & Shri Omkareshwar Chidara (Am) Bombay Oxygen Investments Ltd. Dcit-15(1)(2) 22/B, Mittal Tower, 210 Aayakar Bhavan Nariman Point Vs. M.K. Road Mumbai-400 021. Mumbai-40 0020. Pan : Aaacb1753A Appellant Respondent

For Appellant: Shri Satyaprakash R. SinghFor Respondent: Shri Ronak Doshi
Section 14ASection 250Section 253(5)

…IN THE INCOME TAX APPELLATE TRIBUNAL Mumbai “B” Bench, Mumbai. Before Shri Pawan Singh (JM) & Shri Omkareshwar Chidara (AM) Bombay Oxygen Investments Ltd. DCIT-15(1)(2) 22/B, Mittal Tower, 210 Aayakar Bhavan Nariman Point Vs. M.K. Road Mumbai-400 021. Mumbai-40 0020. PAN : AAACB1753A Appellant Respondent : Shri Ronak Doshi Assessee by : Shri Satyaprakash R. Singh Revenue by : 10/06/2025 Date of Hearing Date of pronouncement : 29/08/2025 O R D E R Per Omkareshwar Chidara (AM) :- In this above cited appeal, the only issue to be adjudicated is whether the disallowance made by appellant under section 14A of the…

District Project Livelihood College Society, Gariyabandh vs. Income Tax Officer (TDS), Raipur

ITA 273/RPR/2025[2018-19]Status: DisposedITAT Raipur10 Jul 2025AY 2018-19

Bench: Shri Partha Sarathi Chaudhury, Jm & Shri Arun Khodpia, Am आयकर अपील सं. / Ita Nos: 271, 272 & 273/Rpr/2025 (िनधा"रण वष" Assessment Years: 2016-17, 2017-18, 2018-19)

For Appellant: Shri Vikram Chhabda, CAFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 201Section 201(1)Section 250Section 254(2)

…आयकरअपीलीयअिधकरण, रायपुर "ायपीठ,रायपुर IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH, RAIPUR "ी पाथ" सारथी चौधर", "ाियक सद" एवं "ीअ"ण खोड़िपया, लेखा सद" के सम" । BEFORE SHRI PARTHA SARATHI CHAUDHURY, JM & SHRI ARUN KHODPIA, AM आयकर अपील सं. / ITA Nos: 271, 272 & 273/RPR/2025 (िनधा"रण वष" Assessment Years: 2016-17, 2017-18, 2018-19) District Project Livelihood College v Income Tax Office (TDS), s Society, 34 DSDA, Collectored Aayakar Bhawan, Civil Lines, Campus, Gariaband- 493889, C.G. Raipur-492001, C.G. TAN: JBPD03893B (अपीलाथ"/Appellant) (""थ" / Respondent) . . िनधा"रती की ओर से / Assessee by : Shri Vikram…

District Project Livelihood College Society, Gariyabandh (C.G) vs. Income Tax Officer (TDS), Raipur, Aykar Bhawan

ITA 272/RPR/2025[2017-18]Status: DisposedITAT Raipur10 Jul 2025AY 2017-18

Bench: Shri Partha Sarathi Chaudhury, Jm & Shri Arun Khodpia, Am आयकर अपील सं. / Ita Nos: 271, 272 & 273/Rpr/2025 (िनधा"रण वष" Assessment Years: 2016-17, 2017-18, 2018-19)

For Appellant: Shri Vikram Chhabda, CAFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 201Section 201(1)Section 250Section 254(2)

…आयकरअपीलीयअिधकरण, रायपुर "ायपीठ,रायपुर IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH, RAIPUR "ी पाथ" सारथी चौधर", "ाियक सद" एवं "ीअ"ण खोड़िपया, लेखा सद" के सम" । BEFORE SHRI PARTHA SARATHI CHAUDHURY, JM & SHRI ARUN KHODPIA, AM आयकर अपील सं. / ITA Nos: 271, 272 & 273/RPR/2025 (िनधा"रण वष" Assessment Years: 2016-17, 2017-18, 2018-19) District Project Livelihood College v Income Tax Office (TDS), s Society, 34 DSDA, Collectored Aayakar Bhawan, Civil Lines, Campus, Gariaband- 493889, C.G. Raipur-492001, C.G. TAN: JBPD03893B (अपीलाथ"/Appellant) (""थ" / Respondent) . . िनधा"रती की ओर से / Assessee by : Shri Vikram…

District Project Livelihood College Society, Gariyabandh(Cg) vs. Income Tax Officer (TDS), Raipur

ITA 271/RPR/2025[2016-17]Status: DisposedITAT Raipur10 Jul 2025AY 2016-17

Bench: Shri Partha Sarathi Chaudhury, Jm & Shri Arun Khodpia, Am आयकर अपील सं. / Ita Nos: 271, 272 & 273/Rpr/2025 (िनधा"रण वष" Assessment Years: 2016-17, 2017-18, 2018-19)

For Appellant: Shri Vikram Chhabda, CAFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 201Section 201(1)Section 250Section 254(2)

…आयकरअपीलीयअिधकरण, रायपुर "ायपीठ,रायपुर IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH, RAIPUR "ी पाथ" सारथी चौधर", "ाियक सद" एवं "ीअ"ण खोड़िपया, लेखा सद" के सम" । BEFORE SHRI PARTHA SARATHI CHAUDHURY, JM & SHRI ARUN KHODPIA, AM आयकर अपील सं. / ITA Nos: 271, 272 & 273/RPR/2025 (िनधा"रण वष" Assessment Years: 2016-17, 2017-18, 2018-19) District Project Livelihood College v Income Tax Office (TDS), s Society, 34 DSDA, Collectored Aayakar Bhawan, Civil Lines, Campus, Gariaband- 493889, C.G. Raipur-492001, C.G. TAN: JBPD03893B (अपीलाथ"/Appellant) (""थ" / Respondent) . . िनधा"रती की ओर से / Assessee by : Shri Vikram…

M/S. B.K. Jena & Associates, Kujang vs. Pr. CIT, Cuttack

In the result, appeal of the assessee stands partly allowed

ITA 365/CTK/2019[2014-15]Status: HeardITAT Cuttack16 Sept 2022AY 2014-15

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpiaassessment Year : 2014-15 M/S. B.K.Jena & Associates, M/S. B.K.Jena & Associates, Vs. Pr. Cit, Cuttack Pr. Cit, Cuttack Rangiagarh, Rangiagarh, Jhimani, Jhimani, Kujang, Kujang, Jagatsinghpur Jagatsinghpur Pan/Gir No. No.Aagfb 4157 P (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : Shri P.R.Mohanty P.R.Mohanty, Ar Revenue By : Shri M.K.Gautam, Cit ( Cit (Dr) Date Of Hearing : 16/9/ 20 / 2022 Date Of Pronouncement : 16/ /9/2022 O R D E R Per Bench

For Appellant: Shri P.R.MohantyFor Respondent: Shri M.K.Gautam, CIT (
Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK BEFORE BEFORE S/SHRI GEORGE MATHAN, JUDICIAL JUDICIAL MEMBER AND ARUN KHODPIA, ACCOUNTANT MEMBER AND ARUN KHODPIA, ACCOUNTANT MEMBER AND ARUN KHODPIA, ACCOUNTANT MEMBER Assessment Year : 2014-15 M/s. B.K.Jena & Associates, M/s. B.K.Jena & Associates, Vs. Pr. CIT, Cuttack Pr. CIT, Cuttack Rangiagarh, Rangiagarh, Jhimani, Jhimani, Kujang, Kujang, jagatsinghpur jagatsinghpur PAN/GIR No. No.AAGFB 4157 P (Appellant (Appellant) .. ( Respondent Respondent) Assessee by : Shri P.R.Mohan…

Divisional Railway Manager, Jaipur vs. Assistant Commissioner of Income Tax (TDS), Jaipur

In the result, both the appeals of the assessee are allowed for statistical

ITA 1466/JPR/2018[2012-13]Status: DisposedITAT Jaipur13 May 2019AY 2012-13
For Appellant: Shri Rajeev Sogani (CA)For Respondent: Shri Ashok Khanna (JCIT)
Section 201(1)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, JAIPUR Jh jes'k lh- 'kekZ] ys[kk lnL; ,oa h Jh fot; iky jkWo] U;kf;d lnL; ds le{k BEFORE: SHRI RAMESH C. SHARMA, AM & SHRI VIJAY PAL RAO, JM vk;dj vihy la-@ITA Nos. 1465 & 1466/JP/2018 fu/kZkj.k o"kZ@Assessment Years : 2011-12 & 12-13. cuke Divisional Railway Manager, The ACIT (TDS), Vs. DRM Office, Near Jaipur Junction, Jaipur. Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/TAN No. JPRD02777F vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri Rajeev Sogani (CA) jktLo dh vksj ls@ Revenue by…

Divisional Railway Manager, Jaipur vs. Assistant Commissioner of Income Tax (TDS), Jaipur

In the result, appeals of the assessee are partly allowed for statistical purposes only

ITA 1467/JPR/2018[2014-15]Status: DisposedITAT Jaipur11 Feb 2019AY 2014-15
For Appellant: Shri Rajiv Sogani (CA) &For Respondent: Shri B.K. Gupta (CIT-DR)
Section 201(1)Section 206A

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES “B”, JAIPUR Jh jes'k lh 'kekZ] ys[kk lnL; ,oa Jh fot; iky jko] U;kf;d lnL; ds le{k BEFORE: SHRI RAMESH C SHARMA, AM & SHRI VIJAY PAL RAO, JM vk;dj vihy la-@ITA No. 1464/JP/2018 fu/kZkj.k o"kZ@Assessment Year :2010-11 cuke Divisional Railway Manager, A.C.I.T.(TDS), Vs. DRM Office, Near Jaipur Jaipur. Junction, Jaipur. TAN No. JPRD02777F vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA No. 1467/JP/2018 fu/kZkj.k o"kZ@Assessment Year :2014-15 cuke Divisional Railway Manager, A.C.I.T.(TDS), Vs. DRM Office, Near Ja…

Divisional Railway Manager, Jaipur vs. Assistant Commissioner of Income Tax (TDS), Jaipur

In the result, appeals of the assessee are partly allowed for statistical purposes only

ITA 1464/JPR/2018[2010-11]Status: DisposedITAT Jaipur11 Feb 2019AY 2010-11
For Appellant: Shri Rajiv Sogani (CA) &For Respondent: Shri B.K. Gupta (CIT-DR)
Section 201(1)Section 206A

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES “B”, JAIPUR Jh jes'k lh 'kekZ] ys[kk lnL; ,oa Jh fot; iky jko] U;kf;d lnL; ds le{k BEFORE: SHRI RAMESH C SHARMA, AM & SHRI VIJAY PAL RAO, JM vk;dj vihy la-@ITA No. 1464/JP/2018 fu/kZkj.k o"kZ@Assessment Year :2010-11 cuke Divisional Railway Manager, A.C.I.T.(TDS), Vs. DRM Office, Near Jaipur Jaipur. Junction, Jaipur. TAN No. JPRD02777F vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA No. 1467/JP/2018 fu/kZkj.k o"kZ@Assessment Year :2014-15 cuke Divisional Railway Manager, A.C.I.T.(TDS), Vs. DRM Office, Near Ja…

R.Munusamy, Kalpakkam vs. ITO Non Corporate Circle 5(5), Chennai

In the result, appeal of the assessee is treated as allowed for statistical purpose

ITA 2438/CHNY/2017[2008-09]Status: DisposedITAT Chennai05 Jan 2018AY 2008-09

Bench: Shri Abraham P. George]

Section 143(3)

…आयकर अपील"य अ"धकरण, ’सी’’, "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘’C’’ (SMC) BENCH : CHENNAI "ी अ"ाहम पी. जॉज", लेखा सद"य के सम" । [BEFORE SHRI ABRAHAM P. GEORGE, ACCOUNTANT MEMBER] आयकर अपील सं./I.T.A. No. 2438/Mds/2017 "नधा"रण वष" /Assessment year : 2008-2009. Shri. R. Munusamy, Vs. The Income Tax Officer, No.834A, Mettu Street, Non Corporate Circle 5(5) Ayapakkam Village (Post) Chennai 600 006. Kalpakkam 603 102. [PAN AVPPM 5917N] (अपीलाथ"/Appellant) (""यथ"/Respondent) : Shri. P. Ranga Ramanujam and अपीलाथ" क" ओर से/ Appellant by K.R. Ganesh, C.As : Shri. B. Sagadevan, IRS, JCIT. ""यथ" क" ओ…