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40 results for “condonation of delay”+ Section 12(2)clear

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Key Topics

Section 143(1)30Addition to Income23Section 15419Section 14816Condonation of Delay16Section 14715Section 25012Section 220(2)12Section 234E

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

12 On Condonation of Delay (Ground No.1) For the disposal of Ground No.1, it is considered expedient to invite the kind 2 attention ofthe Hon'ble Bench to the sequence of events which are tabulated below of PBP Date Date Event service 18-51 30.09.2018| Return of Income filed 17.05.2019| 03.06.2019 by64-68 under The said Return stood processed Post

Showing 1–20 of 40 · Page 1 of 2

12
Section 200A12
Natural Justice10
Rectification u/s 1549

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)

2. Refusing to condone delay can result in a meritorious matter being thrown out at the very threshold and cause of justice being defeated. As against this, when delay is condoned, the highest that can happen is that a cause would be decided on merits after hearing the parties. 3. “Every day's delay must be explained” does not mean

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

2 | P a g e ITA No.463 & 464/Agr/2025 which the assessee filed return of income, declaring the same income as declared in original return. Statutory notice u/s. 142(1) and show cause notice u/s. 144 of the Act were issued. Being not satisfied with the replies of assessee, the Assessing Officer made addition of Rs.1

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

2 | P a g e ITA No.463 & 464/Agr/2025 which the assessee filed return of income, declaring the same income as declared in original return. Statutory notice u/s. 142(1) and show cause notice u/s. 144 of the Act were issued. Being not satisfied with the replies of assessee, the Assessing Officer made addition of Rs.1

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 in filing application in Form No. 10AB, under s. 80G(5) of the Act. We note that Co- ordinate Bench of Jodhpur in the case of Bhamashah Sundarlal Daga Charitable Trust vs CIT(Exemption) in (ITA No. 278/Jodh/2023, dt. 10th Nov. 2023) dealt with the issue of cl.(iii) 3rd proviso under

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 in filing application in Form No. 10AB, under s. 80G(5) of the Act. We note that Co- ordinate Bench of Jodhpur in the case of Bhamashah Sundarlal Daga Charitable Trust vs CIT(Exemption) in (ITA No. 278/Jodh/2023, dt. 10th Nov. 2023) dealt with the issue of cl.(iii) 3rd proviso under

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

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

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

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 of 2176 days in filing the appeal belatedly with ld CIT(A) beyond the time prescribed u/s 249(2). It is the main contention of the assessee that the assessee was not aware of the processing of the return by CPC u/s 143(1), and consequently raising of total tax and interest demand of Rs. 1,12

RADHIKA GARG,HATHRAS vs. INCOME TAX OFFICER, WARD-2(1)(3), AGRA

In the result, the appeal of the assessee is allowed

ITA 433/AGR/2024[2012-13]Status: DisposedITAT Agra19 Nov 2025AY 2012-13

Bench: Shri M. Balaganesh(Through Virtual Hearing) Radhika Garg, Vs. Income Tax Officer, 14/100, Kambhu Tola Ward-2(1)(3), Hospital Road, Hathras, Up Agra (Appellant) (Respondent) Pan:Afepg2999H Assessee By : Shri Anurag Sinha, Adv Revenue By: Shri Anil Kumar, Sr. Dr Date Of Hearing 17/09/2025 Date Of Pronouncement 19/11/2025

For Appellant: Shri Anurag Sinha, AdvFor Respondent: Shri Anil Kumar, Sr. DR
Section 142(1)Section 143(2)Section 144Section 147Section 148Section 292B

condone the delay and admit the appeal of the assessee for adjudication in the interest of substantial justice. 3. I find that the assessee vide ground number 5 had raised a preliminary ground stating that the statutory notice under section 143(2) of the Act was not issued in the instant case by the learned AO which becomes fatal

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

SACHENDRA KUMAR SHARMA,ASHOK NAGAR vs. COMMISSIONER OF INCOME TAX (APPEALS), ASHOK NAGAR

In the result, all the aforesaid appeals are allowed for statistical

ITA 105/AGR/2025[FSGPK3708E]Status: DisposedITAT Agra04 Apr 2025

Bench: : Shri Sunil Kumar Singh & Shri Brajesh Kumar Singh

Section 249(2)Section 249(3)Section 250(6)

2) of the Act is 30 days. However, section 249(3) of the Act empowers the first appellate authority to condone the delay if satisfied that the appellant had sufficient cause for not presenting it within that period. Learned CIT(A) was, however, not satisfied to condone the delay in filing aforesaid four appeals and dismissed the same

SACHENDRA KUMAR SHARMA,VILLAGE KHIRIYA DEWAT POST KHIRIYA DEWAT vs. INCOME TAX OFFICER, ASHOK NAGAR

In the result, all the aforesaid appeals are allowed for statistical

ITA 95/AGR/2025[2012-13]Status: DisposedITAT Agra04 Apr 2025AY 2012-13

Bench: : Shri Sunil Kumar Singh & Shri Brajesh Kumar Singh

Section 249(2)Section 249(3)Section 250(6)

2) of the Act is 30 days. However, section 249(3) of the Act empowers the first appellate authority to condone the delay if satisfied that the appellant had sufficient cause for not presenting it within that period. Learned CIT(A) was, however, not satisfied to condone the delay in filing aforesaid four appeals and dismissed the same

SACHENDRA KUMAR SHARMA,ASHOK NAGAR vs. COMMISSIONER OF INCOME TAX (APPEALS), ASHOK NAGAR

In the result, all the aforesaid appeals are allowed for statistical

ITA 104/AGR/2025[2012-13]Status: DisposedITAT Agra04 Apr 2025AY 2012-13

Bench: : Shri Sunil Kumar Singh & Shri Brajesh Kumar Singh

Section 249(2)Section 249(3)Section 250(6)

2) of the Act is 30 days. However, section 249(3) of the Act empowers the first appellate authority to condone the delay if satisfied that the appellant had sufficient cause for not presenting it within that period. Learned CIT(A) was, however, not satisfied to condone the delay in filing aforesaid four appeals and dismissed the same

SACHENDRA KUMAR SHARMA,ASHOK NAGAR vs. COMMISSIONER OF INCOME TAX (APPEALS), ASHOK NAGAR

In the result, all the aforesaid appeals are allowed for statistical

ITA 106/AGR/2025[2012-13]Status: DisposedITAT Agra04 Apr 2025AY 2012-13

Bench: : Shri Sunil Kumar Singh & Shri Brajesh Kumar Singh

Section 249(2)Section 249(3)Section 250(6)

2) of the Act is 30 days. However, section 249(3) of the Act empowers the first appellate authority to condone the delay if satisfied that the appellant had sufficient cause for not presenting it within that period. Learned CIT(A) was, however, not satisfied to condone the delay in filing aforesaid four appeals and dismissed the same

SACHENDRA KUMAR SHARMA,ASHOK NAGAR vs. COMMISSIONER OF INCOME TAX (APPEALS), ASHOK NAGAR

In the result, all the aforesaid appeals are allowed for statistical

ITA 103/AGR/2025[FSGPK3708E. KOIPK9828G]Status: DisposedITAT Agra04 Apr 2025

Bench: : Shri Sunil Kumar Singh & Shri Brajesh Kumar Singh

Section 249(2)Section 249(3)Section 250(6)

2) of the Act is 30 days. However, section 249(3) of the Act empowers the first appellate authority to condone the delay if satisfied that the appellant had sufficient cause for not presenting it within that period. Learned CIT(A) was, however, not satisfied to condone the delay in filing aforesaid four appeals and dismissed the same

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

2 | P a g e ITA No.513 & 520/Agr/2025 4. Brief facts of the case are, the assessee filed its return of income on 31.10.2017, the return was process u/s 143(1) of the Act, 1961 (for short ‘Act’) while processing return u/s 143(1) of the Act came up CPC treated the voluntary contributions received by the assessee as income

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

2 | P a g e ITA No.513 & 520/Agr/2025 4. Brief facts of the case are, the assessee filed its return of income on 31.10.2017, the return was process u/s 143(1) of the Act, 1961 (for short ‘Act’) while processing return u/s 143(1) of the Act came up CPC treated the voluntary contributions received by the assessee as income