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6 results for “condonation of delay”+ Section 10B(1)clear

Sorted by relevance

Kolkata196Mumbai192Delhi116Chennai94Bangalore81Ahmedabad77Pune70Hyderabad53Jaipur41Cuttack28Indore24Lucknow23Chandigarh17Visakhapatnam15Surat15Rajkot13Nagpur11Jabalpur10Jodhpur8Cochin8Patna7Agra6Amritsar5Panaji5Varanasi4Guwahati3Dehradun3Raipur3Allahabad2Calcutta2Ranchi1Karnataka1Himachal Pradesh1

Key Topics

Section 15420Section 1118Section 143(1)17Exemption6Section 119(2)(b)4Section 12A3Section 11(1)(a)3Section 11(1)3Disallowance

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

3
Condonation of Delay3
Section 2502
Charitable Trust2

KALPTARU VIKASH SAMITI,KOTESHWAR ROAD vs. ITO, EXEMPTION WARD GWALIOR

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

ITA 557/AGR/2025[2013-14]Status: DisposedITAT Agra20 Mar 2026AY 2013-14

Bench: SHRI M. BALAGANESH, HON’BLE (Accountant Member), SHRI SUNIL KUMAR SINGH, HON’BLE (Judicial Member)

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

10B, purportedly an intimation under section 143(1) of the Act was passed by CPC Bangalore processing the return accepting the returned income there on. The learned AR submitted before us that this intimation under section 143(1) of the Act was not served on the assessee. Later the 4 Kalptru Vikash Samiti said intimation under section 143(1

LAXMI FOUNDATION,FIROZABAD vs. ITO EXEMPTION AGRA (CPC) , AGRA

The appeal is dismissed

ITA 40/AGR/2024[2018-19]Status: DisposedITAT Agra13 Feb 2025AY 2018-19

Bench: : Shri Satbeer Singh Godara & Shri Manoj Kumar Aggarwalassessment Year: 2018-19

Section 11Section 119(2)(b)Section 12Section 12A(1)(b)Section 139(1)Section 143(1)

10B for the relevant assessment year was 30/09/2018. The AO, CPC, Banaglore rejected the claim of the assessee stating that as per section 12A(1)(b) of Income tax Act read with first Proviso to Rule 12(2) of the Income Tax Rules, where total income of the trust or institution without giving effect to the provisions of section

GRAMEEN EVAM SHAHRI WALFARE SANSTHAN ,ALIGARH vs. ITO WARD 4(1)(3), ALIGARH

ITA 380/AGR/2024[2019-20]Status: DisposedITAT Agra07 Feb 2025AY 2019-20

Bench: Shri Satbeer Singh Godara & Shri M. Balaganesh(Through Video Conferencing)

Section 11Section 119(2)(b)Section 143(1)Section 154

1) of the Act for wrong disallowance of exemption u/s 11 of the Act due to delay in filing of ITR and non-filing of 10B. 5) That CIT(A) dismissed the appeal vide its order dated 31.07 2024 in limine without appreciate the fact on merit that there is no mistake on the part of assessee in filing

GRAMEEN EVAM SHAHRI WELFARE SANSTHAN,ALIGARH vs. ITO, WARD, 4(1)(3), ALIGARH

ITA 381/AGR/2024[2021-22]Status: DisposedITAT Agra07 Feb 2025AY 2021-22

Bench: Shri Satbeer Singh Godara & Shri M. Balaganesh(Through Video Conferencing)

Section 11Section 119(2)(b)Section 143(1)Section 154

1) of the Act for wrong disallowance of exemption u/s 11 of the Act due to delay in filing of ITR and non-filing of 10B. 5) That CIT(A) dismissed the appeal vide its order dated 31.07 2024 in limine without appreciate the fact on merit that there is no mistake on the part of assessee in filing

GRAMEEN EVAM SHAHRI WELFARE SANSTHAN,ALIGARH vs. ITO WARD,4(1)(3) ALIGARH, ALIGARH

ITA 377/AGR/2024[2018-19]Status: DisposedITAT Agra07 Feb 2025AY 2018-19

Bench: Shri Satbeer Singh Godara & Shri M. Balaganesh(Through Video Conferencing)

Section 11Section 119(2)(b)Section 143(1)Section 154

1) of the Act for wrong disallowance of exemption u/s 11 of the Act due to delay in filing of ITR and non-filing of 10B. 5) That CIT(A) dismissed the appeal vide its order dated 31.07 2024 in limine without appreciate the fact on merit that there is no mistake on the part of assessee in filing