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79 results for “condonation of delay”+ Section 10(5)clear

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Key Topics

Addition to Income42Section 143(1)39Section 25035Section 14734Condonation of Delay33Section 14429Section 14827Section 15425Section 69A

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

condoning the delay in 10 LT.A No. 54/AGR/2021 filing appeals before the Courts by applying section 5 of the Limitation

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

In the result, the appeal is allowed for statistical purposes

Showing 1–20 of 79 · Page 1 of 4

21
Section 271(1)(c)21
Cash Deposit19
Exemption19
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)

10 Shri Achleshwar Mahadev Ji Sarvajanik Nyas v CIT (Exemption)Bhopal upon by the assessee his plea is made out. Conclusive proof of the claim is not predicated: the Tribunal may act upon probabilities, and presumptions may supply gaps in the evidence which may not, on account of delay or the nature of the transactions or for other reasons

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)

section 80G(5)(iv)(B) of the CIT (Exemption) Bhopal Act. Ld. CIT(E) found that provisional registration u/s 12A(1)(ac)(vi) of the Act was granted to the assessee on 15.01.2022 for AY 2022-23 to 2024-25. Assessee was required to apply in form 10AB u/s 12A(1)(ac)(iii) of the Act within six months from

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)

section 80G(5)(iv)(B) of the CIT (Exemption) Bhopal Act. Ld. CIT(E) found that provisional registration u/s 12A(1)(ac)(vi) of the Act was granted to the assessee on 15.01.2022 for AY 2022-23 to 2024-25. Assessee was required to apply in form 10AB u/s 12A(1)(ac)(iii) of the Act within six months from

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

10. We are further surprised to note that after refuting assessee’s prayer for condonation of delay, learned CIT(Appeals) proceeded to decide the appeal on merit, which is contrary to the law. The law on the subject is well settled that unless the delay is condoned, the appeal does not come into existence legally, and in such absence

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

10. We are further surprised to note that after refuting assessee’s prayer for condonation of delay, learned CIT(Appeals) proceeded to decide the appeal on merit, which is contrary to the law. The law on the subject is well settled that unless the delay is condoned, the appeal does not come into existence legally, and in such absence

GAYATRI SHIKSHA NYAS,AGRA vs. ITO (EXEMPTION), AGRA, AGRA

In the result, both appeals filed by the assessee are allowed for statistical purposes

ITA 520/AGR/2025[2017-18]Status: DisposedITAT Agra16 Feb 2026AY 2017-18

Bench: : Shri S. Rifaur Rahman

Section 10Section 11Section 11(1)(d)Section 143(1)Section 154

section 10(23C)(iiiad) of the Act. Therefore, it is not a mistake apparent from record and not convinced with the submission, he rejected the condonation of delay application filed by the assessee, accordingly, he dismissed the appeal. 3 | P a g e ITA No.513 & 520/Agr/2025 7. Similarly, in the next assessment year also similar issue raised by the assessee

GAYATRI SHIKSHA NYAS,AGRA vs. ITO(EXEMPTION), AGRA, AGRA

In the result, both appeals filed by the assessee are allowed for statistical purposes

ITA 513/AGR/2025[2016-2017]Status: DisposedITAT Agra16 Feb 2026AY 2016-2017

Bench: : Shri S. Rifaur Rahman

Section 10Section 11Section 11(1)(d)Section 143(1)Section 154

section 10(23C)(iiiad) of the Act. Therefore, it is not a mistake apparent from record and not convinced with the submission, he rejected the condonation of delay application filed by the assessee, accordingly, he dismissed the appeal. 3 | P a g e ITA No.513 & 520/Agr/2025 7. Similarly, in the next assessment year also similar issue raised by the assessee

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

5 | P a g e ITA No.113, 114 & 115/Agr/2024 has stated in Form No. 35 that notices/communication may not be sent by email . It is also averred that the assessee lost contact with said advocate at Shivpuri, after permanently shifting to Mathura, UP. It is also averred that notices issued by ld. CIT(A) by email to the assessee

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

5 | P a g e ITA No.113, 114 & 115/Agr/2024 has stated in Form No. 35 that notices/communication may not be sent by email . It is also averred that the assessee lost contact with said advocate at Shivpuri, after permanently shifting to Mathura, UP. It is also averred that notices issued by ld. CIT(A) by email to the assessee

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

5 | P a g e ITA No.113, 114 & 115/Agr/2024 has stated in Form No. 35 that notices/communication may not be sent by email . It is also averred that the assessee lost contact with said advocate at Shivpuri, after permanently shifting to Mathura, UP. It is also averred that notices issued by ld. CIT(A) by email to the assessee

MAYA SHIKSHAN PASHISHAN SANSTHAN,HATHRAS vs. ASSESSING OFFICER, WARD-4(3)(4), HATHRAS

In the result, appeal is allowed for statistical purposes

ITA 235/AGR/2025[2018-19]Status: DisposedITAT Agra26 Sept 2025AY 2018-19

Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singhassessment Year: 2018-19

Section 143(1)Section 249(2)Section 250

section 249(2) of the Act and the order was passed on merit. The law on the subject is well settled that unless the delay is condoned, the appeal does not come into existence legally, and in such absence, the court is wholly without jurisdiction to hear or decide the same on merit. 9. Hon’ble Supreme Court in Union

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,CPS-TDS, GHAZIABAD, GHAZIABAD

In the result, all the appeals are allowed

ITA 4/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

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

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

In the result, all the appeals are allowed

ITA 6/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

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) dated

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) dated

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)

10. That I am also confirming all above facts on affidavit which is enclosed herewith for your kind consideration 11. That the delay in filing of appeal is unintentional and bonafied and there was no benefit to the appellant assessee trust in delay in filing of appeal. Thus the assessee trust was prevented from sufficient cause." 4.3. Assessee also submitted

RAJESH TYAGI,AMBAH vs. ITO WARD 1, MORENA, MORENA

In the result, appeal filed by the assessee is allowed for statistical purpose

ITA 618/AGR/2025[2020-21]Status: DisposedITAT Agra17 Feb 2026AY 2020-21

Bench: : Shri S. Rifaur Rahmanassessment Year: 2020-21 Rajesh Tyagi Vs. Assessment Unit, S/O Laxmi Narayan Tyagi Gavri National Faceless Assessment Service, Gulab Ka Pura Ambah Centre, Income Tax Officer, Distt. Morena Ward-1, Morena Pan : Bmmpt3132K (Appellant) (Respondent) Assessee By Sh. Sandeep, Ca Department By Shri Anil Kumar, Sr. Dr Date Of Hearing 17.02.2026 Date Of Pronouncement 17.02.2026 Order

Section 142(1)Section 144Section 147Section 148Section 69A

condoning the delay. Without prejudice to the above 5. BECAUSE the proceedings under section 147 have neither been validly initiated nor concluded in accordance with the provisions of law and the assessment order passed in pursuance thereof is liable to be declared void-ab- initio. 6. BECAUSE in the absence of valid service of notice under section 148, the reassessment