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2 results for “condonation of delay”+ Section 10(34)clear

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Section 12A4Section 112

KARAN KANT JAIN,AGRA vs. INCOME TAX OFFICER, WARD-3(1), ETAH

ITA 209/AGR/2024[2011-12]Status: DisposedITAT Agra28 Mar 2025AY 2011-12

Bench: SHRI SATBEER SINGH GODARA (Judicial Member), SHRI MANOJ KUMAR AGGARWAL (Accountant Member)

For Appellant: Shri Naveen Garg (Advocate) – Ld. ARFor Respondent: Shri Sukesh Kumar Jain (CIT) – Ld. DR
Section 144Section 147Section 148Section 151

delay of 288 days in the appeal which stand condoned. 2. The Ld. AR, at the outset, raised a pertinent legal ground and stated that the reopening approval was given in a mechanical manner and therefore, the impugned proceedings are liable to be quashed. For the same, Ld. AR ahs referred to various judicial decisions, the copies of which have

JAHNVI EDUCATIONAL TRUST,AGRA vs. ITO, WARD EXEMTION, AGRA RCC, AGRA

The appeal stand allowed

ITA 141/AGR/2024[2021-22]Status: DisposedITAT Agra28 Mar 2025AY 2021-22

Bench: Hon’Ble Shri Satbeer Singh Godara, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकरअपील सं. / Ita No.141/Agr/2024 (िनधा"रणवष" / Assessment Year: 2021-22) M/S Jahnvi Educational Trust Ito (Exemption) बनाम/ Vs. 130, Sector-9, Avas Vikas Colony Aaykar Bhawan Mg Road Sikandra Up – 282007 Sanjay Placed, Agra "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aabtj-1711-A (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Shri Rajesh Malhotra (Ca) - Ld. Ar ""थ"कीओरसे/Respondent By : Shri Shailendra Shrivastava – Ld. Sr. Dr सुनवाईकीतारीख/Date Of Hearing : 19-02-2025 घोषणाकीतारीख /Date Of Pronouncement : 28-03-2025

For Appellant: Shri Rajesh Malhotra (CA) - Ld. ARFor Respondent: Shri Shailendra Shrivastava – Ld. Sr. DR
Section 11Section 12ASection 143(1)

delay of 7 days in the appeal which stand condoned. 2. The assessee being registered entity u/s 12AA filed return of income declaring deficit of Rs.18.92 Lacs. The trust is stated to be engaged in carrying out educational activities. The CPC denied the claim made by assessee u/s 11 on the ground that the details of registration u/s 12AB