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164 results for “condonation of delay”+ Section 1clear

Sorted by relevance

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Key Topics

Addition to Income52Section 14742Section 14442Section 143(1)40Section 15437Condonation of Delay36Section 14835Section 25034Natural Justice

AARA AGRO PVT. LTD.,AGRA vs. DY.CIT., CIRCLE-2(1)(1), AGRA

The appeal is allowed for statistical purposes

ITA 54/AGR/2021[2018-19]Status: DisposedITAT Agra23 Nov 2021AY 2018-19

Bench: Shri Laliet Kumar & Dr. Mitha Lal Meenalt.A No. 54/Agr/2021 (Assessment Year: 2018-19) Vs. Cit Circle-2 (1)(1) Agra Agro Private Limited Agra U.P. Anjana Cinema, 3/2 D.M.G. Road Agra U.P. 282007 Pan: Aagca8595F (Revenue) (Assessee)

Section 115JSection 143(1)Section 207Section 234BSection 234C

section 249 of the Act where delay has occurred due to sufficient and reasonable cause. In the present matter the delay is occurred due to sufficient and reasonable cause as explained herein before which may please be condone." On perusal of Form-35, it is seen that the Order /s 143(1

SMT. SARLA DEVI,ALIGARH vs. ITO WARD 1(1), ALIGARH

Showing 1–20 of 164 · Page 1 of 9

...
24
Section 271(1)(c)22
Penalty22
Limitation/Time-bar22

In the result, the appeal is allowed

ITA 70/AGR/2017[2007-08]Status: DisposedITAT Agra17 May 2018AY 2007-08

Bench: Shri A. D. Jain

Section 271Section 271(1)(c)Section 68Section 69Section 69C

delay in filing the appeal is condoned. 3. The following grounds have been raised: “1. Because the Ld. CIT(A) has wrongly and illegally confirmed the penalty imposed by the Assessing Officer u/s 271(l)(c) of the I. T. Act. 2. Because the assessee duly discharged her onus of proving the cash credits to be genuine. The addition

SHRI ACHLESHWAR MAHADEVJI JI SARVJANIK NIYAS,GWALIOR vs. CIT(E), BHOPAL

In the result, the appeal is allowed for statistical purposes

ITA 417/AGR/2025[2025-26]Status: DisposedITAT Agra16 Feb 2026AY 2025-26

Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singhassessment Year : 2025-26 Shri Achleshwar Mahadev Ji V Cit (Exemption) Sarvajanik Nyas, Sanatan Bhopal Dharm Mandir Road Gwalior- 474 001 Pan : Aahts1225J (Appellant) (Respondent)

Section 80GSection 80G(5)(iii)

condoning the delay. 24. On the question of perversity of the decision of the Tribunal we may also refer to the judgment of the Supreme Court in Sree Meenakshi Mills Ltd. vs. CIT (1957) 31 ITR 28 (SC). In that judgment, it was noted that only a question of law can be referred for decision of the Court

SIDDHI VINAYAK SHIKSHA PRASAR EVAM SAMAJ KALYAN SAMITI,GWALIOR vs. CIT(EXEMPTION), BHOPAL

In the result, the both the appeals ITA No

ITA 579/AGR/2025[2025-26]Status: DisposedITAT Agra20 Feb 2026AY 2025-26

Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singh

Section 12A(1)(ac)Section 80G(5)(iv)

condone the delay caused in filing application by the assessee in form AB u/s 12A(1)(ac)(iii) and CIT (Exemption) Bhopal section

SIDDHI VINAYAK SHIKSHA PRASAR EVAM SAMAJ KALYAN SAMITI ,GWALIOR vs. CIT(EXTEMPTION) , BHOPAL

In the result, the both the appeals ITA No

ITA 578/AGR/2025[2025-26]Status: DisposedITAT Agra20 Feb 2026AY 2025-26

Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singh

Section 12A(1)(ac)Section 80G(5)(iv)

condone the delay caused in filing application by the assessee in form AB u/s 12A(1)(ac)(iii) and CIT (Exemption) Bhopal section

SARIF,JALESAR ETAH vs. ASSESSING OFFICER, WARD-4(3)(1) , ETAH

In the result, both the appeals ITA Nos

ITA 464/AGR/2025[2014-15]Status: DisposedITAT Agra18 Dec 2025AY 2014-15

Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singh

Section 142(1)Section 143(3)Section 144Section 147Section 148Section 250Section 271(1)(c)Section 69A

condoning the delay in filing the appeal, the appellate authority lacks jurisdiction to entertain such time barred appeals. 13. In the aforesaid circumstances, we deem it just and appropriate to remit the matter back to the file of learned CIT(A) for adjudication afresh on merits after affording an opportunity of hearing to the assessee. The assessee is also directed

SARIF,JALESAR, ETAH vs. ASSESSIN OFFICER, WARD-4(3)(1), DINESH NAGAR ETAH

In the result, both the appeals ITA Nos

ITA 463/AGR/2025[2014-15]Status: DisposedITAT Agra18 Dec 2025AY 2014-15

Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singh

Section 142(1)Section 143(3)Section 144Section 147Section 148Section 250Section 271(1)(c)Section 69A

condoning the delay in filing the appeal, the appellate authority lacks jurisdiction to entertain such time barred appeals. 13. In the aforesaid circumstances, we deem it just and appropriate to remit the matter back to the file of learned CIT(A) for adjudication afresh on merits after affording an opportunity of hearing to the assessee. The assessee is also directed

BUNDELKHAND GRAMOTTHAN EVAM SHAIKCHHIK VIKAS SAMITI,JHANSI vs. INCOME TAX OFFICER, WARD EXEMPTION, AGRA

In the result, appeal filed by assessee is allowed

ITA 497/AGR/2025[2021-22]Status: DisposedITAT Agra05 Jan 2026AY 2021-22

Bench: : Shri S. Rifaur Rahmanassessment Year: 2021-22

Section 11Section 11(1)Section 11(1)(a)Section 12ASection 143(1)Section 154Section 250

condoned by CIT(E), Lucknow]. Assessment was completed u/s. 143(1) of the Act by disallowing the amount based on Form-10B. 4. Aggrieved, assessee filed a rectification application u/s. 154 of the Act and the same was denied. 5. It was brought to my notice that while certifying the Form-10B, the auditor of assessee has, by mistake, filled

AASTITVA JAIN FAMILY TRUST,ASHOKNAGAR vs. THE INCOME TAX OFFICER CPC BENGALURU, BENGALURU

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

ITA 88/AGR/2024[2015-16]Status: DisposedITAT Agra17 Jan 2025AY 2015-16

Bench: : Shri Ramit Kocharassessment Year: 2015-16

Section 139(4)Section 143(1)Section 164(1)Section 234Section 249(2)

condonation of delay supported by affidavit filed by assessee before ld. CIT(A), keeping in view the provisions of section 282 of 1961 Act read with Rule 127 of the 1962 Rulesas well judicial precedents in the matter, after making necessary enquiry as to the effecting of service of intimation dated 19.10.2017 u/s 143(1

MOHD. YUNUS WARSI,AGRA vs. ITO 1(1)(1), AGRA

In the result, the appeal is allowed for statistical purposes

ITA 168/AGR/2025[2014-15]Status: DisposedITAT Agra16 Jun 2025AY 2014-15

Bench: : Shri Sunil Kumar Singh & Shri Manish Agarwalassessment Year: 2014-15

Section 144BSection 147Section 249(2)Section 249(3)Section 250

delay condonation application read as under : “1. That assesses was assessed u/s 147 r.w.s. 144 with section 144B of Income

M/S KRISHAK SAHAKARI SHAKKAR KARKHANA,GUNA vs. ACIT CIRCLE-3, GWALIOR

In the result, for statistical purposes, the appeal is treated as allowed

ITA 145/AGR/2016[2009-10]Status: DisposedITAT Agra16 Jan 2018AY 2009-10

Bench: Shri A. D. Jain

Section 249(2)Section 271Section 271(1)(c)

1 month and 17 days in preferring this appeal by the appellant. Thus the appeal is out of the limitation period by 47 days. The appellant in the Form 35 has neither informed nor it has filed any condonation application or any affidavit for the delay caused in filing the appeal. Normally, in case of delayed filing of appeal

CHANDRAPAL SINGH,MATHURA vs. INCOME TAX OFFICER SHIVPURI, SHIPURI

In the result, all the three appeals of the assessee are allowed for

ITA 115/AGR/2024[2015-16]Status: DisposedITAT Agra21 Jan 2025AY 2015-16

Bench: : Shri Ramit Kochar

Section 143(3)Section 253(3)Section 69

condone the delay of 315 days(actual delay 224 days) in filing this appeal in ITA no. 113/Agr/2024 belatedly beyond the time prescribed u/s 253(3) of the assessee, and proceed to adjudicate the appeals on merits. Reference is drawn to judgment and order of Hon’ble Apex Court in the case of Collector, Land Acquisition , Anantnag v. Mst. Katijee

CHANDRAPAL SINGH,MATHURA vs. INCOME TAX OFFICER SHIVPURI, GWALIOR

In the result, all the three appeals of the assessee are allowed for

ITA 113/AGR/2024[2015-16]Status: DisposedITAT Agra21 Jan 2025AY 2015-16

Bench: : Shri Ramit Kochar

Section 143(3)Section 253(3)Section 69

condone the delay of 315 days(actual delay 224 days) in filing this appeal in ITA no. 113/Agr/2024 belatedly beyond the time prescribed u/s 253(3) of the assessee, and proceed to adjudicate the appeals on merits. Reference is drawn to judgment and order of Hon’ble Apex Court in the case of Collector, Land Acquisition , Anantnag v. Mst. Katijee

CHANDRAPAL SINGH,MATHURA vs. INCOME TAX OFICER SHIVPURI, SHIVPURI

In the result, all the three appeals of the assessee are allowed for

ITA 114/AGR/2024[2016-17]Status: DisposedITAT Agra21 Jan 2025AY 2016-17

Bench: : Shri Ramit Kochar

Section 143(3)Section 253(3)Section 69

condone the delay of 315 days(actual delay 224 days) in filing this appeal in ITA no. 113/Agr/2024 belatedly beyond the time prescribed u/s 253(3) of the assessee, and proceed to adjudicate the appeals on merits. Reference is drawn to judgment and order of Hon’ble Apex Court in the case of Collector, Land Acquisition , Anantnag v. Mst. Katijee

M/SWAHEGURU BUSINESS (P) LTD.,SARV NAGAR vs. DCIT-CC, AGRA

The appeals of the assessee are allowed for statistical

ITA 46/AGR/2020[2012-2013]Status: DisposedITAT Agra03 Feb 2021AY 2012-2013

Bench: Shri Laliet Kumar,And Dr. Mitha Lal Meena

Section 272ASection 272A(1)(d)

condone the delay in filing the appeal is against the order passed by the assessing officer under section 272A(1

AARUSH JAIN FAMILY TRUST,ASHOKNAGAR vs. INCOME TAX OFFICER EXEMPTION WARD GWALIOR, GWALIOR

In the result, both the appeals are allowed

ITA 169/AGR/2025[2015-16]Status: DisposedITAT Agra16 Jun 2025AY 2015-16

Bench: : Shri Sunil Kumar Singh & Shri Manish Agarwal

Section 143(1)Section 250

section 249(3) of the Act empowers the first appellate authority to condone the delay if satisfied that appellant had sufficient cause for not presenting it within that period. In the instant case, learned CIT(A) was not satisfied to condone the said delay in filing the first appeals on 04.11.2023 against the intimations u/s. 143(1

AARUSH JAIN FAMILY TRUST,ASHOKNAGAR vs. INCOME TAX OFFICER EXEMPTION WARD GWALIOR, GWALIOR

In the result, both the appeals are allowed

ITA 170/AGR/2025[2016-17]Status: DisposedITAT Agra16 Jun 2025AY 2016-17

Bench: : Shri Sunil Kumar Singh & Shri Manish Agarwal

Section 143(1)Section 250

section 249(3) of the Act empowers the first appellate authority to condone the delay if satisfied that appellant had sufficient cause for not presenting it within that period. In the instant case, learned CIT(A) was not satisfied to condone the said delay in filing the first appeals on 04.11.2023 against the intimations u/s. 143(1

MUSTAKEEN AHAMAD,AGRA vs. INCOME TAX OFFICER -2(1)(2), AGRA

In the result, the appeal is allowed for statistical purposes

ITA 149/AGR/2025[2011-12]Status: DisposedITAT Agra16 Jun 2025AY 2011-12

Bench: : Shri Sunil Kumar Singh & Shri Manish Agarwal

Section 144Section 249Section 250

Section 249 sub-sec. (2) of the Act provides period of limitation as 30 days. Hence, the remaining meager duration should have been considered by the Id. CIT(Appeals) in a more positive manner. It appears to us that there was sufficient cause to condone the delay. We accordingly condone the delay caused in filing first appeal before

SHRI RAM PRASAD VERMA PURVA MADHYAMIC VIDHYALAY ,MATHURA vs. ACIT,CPC-TDS, , GHAZIABAD

In the result, all the appeals are allowed

ITA 5/AGR/2022[2015-16]Status: DisposedITAT Agra22 Mar 2022AY 2015-16

Bench: : Shri Anil Chaturvedi & Sh. Laliet Kumar

Section 200ASection 234E

condoning the delay. We have heard the Ld. Counsel of both side i.e. Assessee and Revenue for all the cases. 7. The common issue involved in these appeals is that the AO imposed late fees u/s 234E of the Act., where the enabling clause (c) was inserted in the section 200A w.e.f. 01.06.2015. Which has been confirmed

SHRI RAM PRASAD VERMA PURVA MADHYAMIC VIDHYALAY ,MATHURA vs. ACIT,CPC-TDS,GHAZIABAD, GHAZIABAD

In the result, all the appeals are allowed

ITA 3/AGR/2022[2013-14]Status: DisposedITAT Agra22 Mar 2022AY 2013-14

Bench: : Shri Anil Chaturvedi & Sh. Laliet Kumar

Section 200ASection 234E

condoning the delay. We have heard the Ld. Counsel of both side i.e. Assessee and Revenue for all the cases. 7. The common issue involved in these appeals is that the AO imposed late fees u/s 234E of the Act., where the enabling clause (c) was inserted in the section 200A w.e.f. 01.06.2015. Which has been confirmed