“Section 119(2)(6)”

Section References (mined)Section 119Section 119(2)(6)3 judgments

UMMEED FOUNDATION ,VADODARA vs. THE ITO, WARD 3(1)(2), VADODARA

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

ITA 2084/AHD/2025[2020-21]Status: DisposedITAT Ahmedabad20 Feb 2026AY 2020-21

Bench: Shri Tr Senthil Kumar & Shri Narendra Prasad Sinhaassessment Years: 2020-21

Section 11Section 12ASection 139Section 139(1)Section 143(1)Section 143(1)(a)

Foundation Vs. ITO, AY-2020-21 5 caused undue hardship which the Department could have alleviated by allowing the Assessee's application under Section 119(2)(6) of the Act, which is rejected only on the technical grounds “7.2 This Court in several recent decisions, namely in the case

ARAVALI BUILDHOMES LLP,JAIPUR vs. AO CPC, JAIPUR

In the result, the appeal of the assessee is allowed

ITA 1154/JPR/2024[2021-22]Status: DisposedITAT Jaipur04 Jun 2025AY 2021-22

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Sh. Ashok Kumar Gupta, AdvFor Respondent: Sh. Anoop Singh, Addl. CIT

Section 139Section 139(1)Section 139(4)Section 143(1)Section 234ASection 80Section 80ASection 80I

limit specified under section 139(1). The issue before the Delhi High Court pertained to order passed in the assessee's application under section 119(2)(6) of the Act seeking extension of time for filing of return. The ground forwarded for late filing of the return was delay

VILE PARLE MAHILA SANGH,MUMBAI-400057 vs. COMMISSIONER OF INCOME TAX (EXEMPTIONS), , MUMBAI-400026

In the result, appeal filed by the assessee is allowed

ITA 1066/MUM/2022[2017-18]Status: DisposedITAT Mumbai21 Sept 2022AY 2017-18

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Ms Kavitha Rajagopal, Hon'Blevile Parle Mahila Sangh V. Cit (Exemptions) Mangalayatan, Paranjpe B Scheme Room No. 601, 6Th Floor Road No. 1, Vile Parle (E) Mtnl Te Building, Pedder Road Mumbai - 400057 Dr. Gopal Rao Deshmukh Marg Cumballa Hill, Mumbai – 400026 Pan: Aaatv2407Q (Appellant) (Respondent) Assessee Represented By : Mandar Vaidya Department Represented By : Achal Sharma

Section 11(2)Section 119(2)Section 12ASection 139Section 143(3)Section 263

reference. 3. A fresh application for condonation of delay was made on 9th April, 2021 after the power of condonation was restored back section 119(2)(6) by the CBDT. The delay in filing Form 10 was finally 4 Vile Parle Mahila Sangh condoned by your honour on 09/11/2021