United Christian Celebration Committee Charitable Trust v. ITO

249 Taxmann.com 372High Court2017#17374 most cited
5

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2023 to 2024.

Sections most often in play

Section 1961Section 11 of the Income-tax ActSection 119Section 119 of the Income-tax ActSection 119(2)(b) of the Income-tax ActSection 12AASection 12AA of the ActSection 143(3)

Judgments citing United Christian Celebration Committee Charitable Trust v. ITO

Monica Gold Pipes Private Limited, Khasra No vs. Income Tax Officer, Ward 16(2), C R Building

In the result, appeals of the assessee are allowed

ITA 3792/DEL/2023[2014-15]Status: DisposedITAT Delhi21 Aug 2024AY 2014-15

Bench: Shri Challa Nagendra Prasadआ.अ.सं/.I.T.A Nos.3791 & 3792/Del/2023 िनधा"रणवष"/Assessment Years: 2013-14 & 2014-15

Section 11Section 119Section 119(2)(b)Section 260A

…I.T.A.Nos.3791 & 3792/Del/2023 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “SMC” NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER आ.अ.सं/.I.T.A Nos.3791 & 3792/Del/2023 िनधा"रणवष"/Assessment Years: 2013-14 & 2014-15 बनाम MONICA GOLD PIPES PVT. LTD. ITO, 793, Sisana, Bhagpat, Vs. Ward-16(2), Uttar Pradesh. C.R. Building, Delhi. PAN No.AAECM3477A अपीलाथ" Appellant ""यथ"/Respondent Shri R.S. Singhvi, CA & िनधा"रतीक"ओरसे /Assessee by Shri Rajat Garg, CA Shri Om Parkash, Sr. DR राज"वक"ओरसे /Revenue by सुनवाईक"तारीख/ Date of hearing: 01.07.2024 21.08.2024 उ"ोषणाक"तारीख/Pronouncement on आदेश /O R D…

Monica Gold Pipes Private Limited, Khasra No vs. Income Tax Officer, Ward 16(2), C R Building

In the result, appeals of the assessee are allowed

ITA 3791/DEL/2023[2013-14]Status: DisposedITAT Delhi21 Aug 2024AY 2013-14

Bench: Shri Challa Nagendra Prasadआ.अ.सं/.I.T.A Nos.3791 & 3792/Del/2023 िनधा"रणवष"/Assessment Years: 2013-14 & 2014-15

Section 11Section 119Section 119(2)(b)Section 260A

…I.T.A.Nos.3791 & 3792/Del/2023 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “SMC” NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER आ.अ.सं/.I.T.A Nos.3791 & 3792/Del/2023 िनधा"रणवष"/Assessment Years: 2013-14 & 2014-15 बनाम MONICA GOLD PIPES PVT. LTD. ITO, 793, Sisana, Bhagpat, Vs. Ward-16(2), Uttar Pradesh. C.R. Building, Delhi. PAN No.AAECM3477A अपीलाथ" Appellant ""यथ"/Respondent Shri R.S. Singhvi, CA & िनधा"रतीक"ओरसे /Assessee by Shri Rajat Garg, CA Shri Om Parkash, Sr. DR राज"वक"ओरसे /Revenue by सुनवाईक"तारीख/ Date of hearing: 01.07.2024 21.08.2024 उ"ोषणाक"तारीख/Pronouncement on आदेश /O R D…

Saravana Stocks Investments (P) Ltd., Chennai vs. ACIT Company Circle VI(1), Chennai

ITA 2803/CHNY/2019[2010-11]Status: DisposedITAT Chennai12 Apr 2023AY 2010-11

Bench: Shri V. Durga Rao, Hon’Ble & Shri Manjunatha. G, Hon’Bleआयकर अपील सं./Ita Nos.1852 & 2298/Chny/2018 & िनधा"रण वष" /Assessment Year: 2010-11 M/S.Saravana Stocks – V. The Dcit / Acit, Investments (P) Ltd., Company Circle-Vi(1), New No.11, Old No.5, Chennai-34. Bishop Wallers Avenue (West), Mylapore, Chennai-600 004. [Pan: Aaics 7328 C] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Mr.M.S.Syali, Sr.AdvFor Respondent: Mr.R.Mohan Reddy, CIT-DR
Section 143(3)Section 263Section 35D

…venue authorities was not contested said claim, Tribunal was not justified in refusing to condone delay in filing of the appeals. The Hon’ble Madras High Court in the case of United Christian Celebration Committee Charitable Trust v. ITO reported in [2017] 249 Taxmann.com 372 (Mad) had considered an identical issue and held that where assessee’s institution engaged Chartered Accountant who was unware of fact that as a result of amendment made in Sec.253(1)(c), an appeal could be filed against the order of the Commissioner rejecting application u/s.12AA of the Act, delay in filing of appeal against Commissio…

Saravana Stocks Investments (P) Ltd., Chennai vs. ACIT Company Circle VI(1), Chennai

ITA 2298/CHNY/2018[2010-11]Status: DisposedITAT Chennai12 Apr 2023AY 2010-11

Bench: Shri V. Durga Rao, Hon’Ble & Shri Manjunatha. G, Hon’Bleआयकर अपील सं./Ita Nos.1852 & 2298/Chny/2018 & िनधा"रण वष" /Assessment Year: 2010-11 M/S.Saravana Stocks – V. The Dcit / Acit, Investments (P) Ltd., Company Circle-Vi(1), New No.11, Old No.5, Chennai-34. Bishop Wallers Avenue (West), Mylapore, Chennai-600 004. [Pan: Aaics 7328 C] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Mr.M.S.Syali, Sr.AdvFor Respondent: Mr.R.Mohan Reddy, CIT-DR
Section 143(3)Section 263Section 35D

…venue authorities was not contested said claim, Tribunal was not justified in refusing to condone delay in filing of the appeals. The Hon’ble Madras High Court in the case of United Christian Celebration Committee Charitable Trust v. ITO reported in [2017] 249 Taxmann.com 372 (Mad) had considered an identical issue and held that where assessee’s institution engaged Chartered Accountant who was unware of fact that as a result of amendment made in Sec.253(1)(c), an appeal could be filed against the order of the Commissioner rejecting application u/s.12AA of the Act, delay in filing of appeal against Commissio…

Saravana Stock Investments Pvt. Ltd., Chennai vs. DCIT Corporate Circle 6(1), Chennai

ITA 1852/CHNY/2018[2010-11]Status: DisposedITAT Chennai12 Apr 2023AY 2010-11

Bench: Shri V. Durga Rao, Hon’Ble & Shri Manjunatha. G, Hon’Bleआयकर अपील सं./Ita Nos.1852 & 2298/Chny/2018 & िनधा"रण वष" /Assessment Year: 2010-11 M/S.Saravana Stocks – V. The Dcit / Acit, Investments (P) Ltd., Company Circle-Vi(1), New No.11, Old No.5, Chennai-34. Bishop Wallers Avenue (West), Mylapore, Chennai-600 004. [Pan: Aaics 7328 C] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Mr.M.S.Syali, Sr.AdvFor Respondent: Mr.R.Mohan Reddy, CIT-DR
Section 143(3)Section 263Section 35D

…venue authorities was not contested said claim, Tribunal was not justified in refusing to condone delay in filing of the appeals. The Hon’ble Madras High Court in the case of United Christian Celebration Committee Charitable Trust v. ITO reported in [2017] 249 Taxmann.com 372 (Mad) had considered an identical issue and held that where assessee’s institution engaged Chartered Accountant who was unware of fact that as a result of amendment made in Sec.253(1)(c), an appeal could be filed against the order of the Commissioner rejecting application u/s.12AA of the Act, delay in filing of appeal against Commissio…

United Christian Celebration Committee Charitable Trust v. ITO (249 Taxmann.com 372) — Cited in 5 Judgments | BharatTax