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34 results for “condonation of delay”+ Section 19clear

Sorted by relevance

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Key Topics

Section 143(1)24Section 14714Section 12A14Addition to Income14Section 271(1)(c)13Section 14811Section 1449Section 2509Exemption

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

delay of 275 days which may kindly be condoned and appellant may kindly be heard on merits. Submissions on merits (Ground No.2, 3 and4) These grounds relates to the charging of excessive interest under section 13. 234C of the Act. The appellant company had filed e-return declaring income of Rs.26,60,05 400/- under normal provisions

Showing 1–20 of 34 · Page 1 of 2

9
Condonation of Delay9
Section 1548
Penalty7

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)

section as he rejected it on technical ground. Therefore, in these facts and circumstances we hold that the assessee had made the application in Form 10AB within the prescribed time limit and hence it is valid application. Therefore, we direct the learned CIT(Exemptions) to treat the application as filed within statutory time and verify assessee's eligibility

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

19,698/- , which did not match with the return filed by the assessee and the declared sales of Rs.51,01,31,327/-. Based on the aforesaid information, proceedings u/s. 147 of the Act were initiated by issuing notice u/s. 148 dated 30.07.2022, in response to 2 | P a g e ITA No.463 & 464/Agr/2025 which the assessee filed return of income

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

19,698/- , which did not match with the return filed by the assessee and the declared sales of Rs.51,01,31,327/-. Based on the aforesaid information, proceedings u/s. 147 of the Act were initiated by issuing notice u/s. 148 dated 30.07.2022, in response to 2 | P a g e ITA No.463 & 464/Agr/2025 which the assessee filed return of income

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 as he rejected it on technical ground. Therefore, in these facts and circumstances we hold that the assessee had made the application in Form 10AB within the prescribed time limit and hence it is valid application. Therefore, we direct the learned CIT(Exemptions) to treat the application as filed within statutory time and verify assessee's eligibility

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 as he rejected it on technical ground. Therefore, in these facts and circumstances we hold that the assessee had made the application in Form 10AB within the prescribed time limit and hence it is valid application. Therefore, we direct the learned CIT(Exemptions) to treat the application as filed within statutory time and verify assessee's eligibility

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)

condonation for the same. 2. The-various courts have also held that in case the appellant is not able to show that there existed sufficient cause for the delay in filing of appeal beyond the limitation period, the appeal is not maintainable and liable to be rejected. The following judgments have upheld the above contention: i) Vinod Kumar

OXFORD SIKSHA SAMITI ,BHOPAL vs. ITO, EXEMPTION, GWALIOR

In the result, both the appeals are allowed

ITA 156/AGR/2025[2018-19]Status: DisposedITAT Agra16 Jun 2025AY 2018-19

Bench: : Shri Sunil Kumar Singh & Shri Manish Agarwal

Section 143(1)Section 249(2)Section 249(3)Section 250

condone the delay of more than two years in filing the appeals before the ld. CIT(Appeals). Ld. DR has accordingly supported the impugned order. 4. Perusal of both the impugned orders shows that common reason for the delay was raised by the assessee for both the assessment years 2018- 19 and 2019-20. For the sake of convenience, relevant

OXFORD SIKSHA SAMITI ,BHOPAL vs. ITO, EXEMPTION, GWALIOR

In the result, both the appeals are allowed

ITA 157/AGR/2025[2019-20]Status: DisposedITAT Agra16 Jun 2025AY 2019-20

Bench: : Shri Sunil Kumar Singh & Shri Manish Agarwal

Section 143(1)Section 249(2)Section 249(3)Section 250

condone the delay of more than two years in filing the appeals before the ld. CIT(Appeals). Ld. DR has accordingly supported the impugned order. 4. Perusal of both the impugned orders shows that common reason for the delay was raised by the assessee for both the assessment years 2018- 19 and 2019-20. For the sake of convenience, relevant

DEEPENDRA KUMAR,ETAH vs. ITO,WARD-4(3)(1), ETAH

In the result, assessee’s appeal is allowed for statistical purposes

ITA 331/AGR/2025[2012-13]Status: DisposedITAT Agra26 Nov 2025AY 2012-13

Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singhassessment Year: 2012-13

Section 144Section 147Section 148Section 250

19. Prayed to condone the delay. 3. It is well established principle of law that the substantial justice cannot be denied on technical aberrations. The object of prescribing procedure is to advance the cause of justice. In an adversial justice system like ours, no party should ordinarily be denied the opportunity of participating in the process of justice dispensation. Justice

EBENEZER SHIKSHA PRASAR SAMITI,KONCH, JALAUN vs. ASST. DIRECTOR OF INCOME TAX, CPC, CPC, BANGALORE

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

ITA 70/AGR/2023[2017-2018]Status: DisposedITAT Agra03 Apr 2025AY 2017-2018

Bench: Shri Sunil Kumar Singh & Shri Brajesh Kumar Singh

19- 20 in this regard he notice the proceedings after which he filed form 35. I humbly request you to condone the delay made and admit my appeal and do not treat the appeal as invalid." 2.2. Further, it was submitted by the ld. AR that there was also a delay in filing the appeal before the Tribunal. The details

EBENEZER SHIKSHA PRASAR SAMITI,1, NEW PATEL NAGAR, KONCH, JALAUN, KONCH S.O (JALAUN) vs. ASST. DIRECTOR OF INCOME TAX, CPC, CPC, BANGALORE

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

ITA 69/AGR/2023[2016-2017]Status: DisposedITAT Agra03 Apr 2025AY 2016-2017

Bench: Shri Sunil Kumar Singh & Shri Brajesh Kumar Singh

19- 20 in this regard he notice the proceedings after which he filed form 35. I humbly request you to condone the delay made and admit my appeal and do not treat the appeal as invalid." 2.2. Further, it was submitted by the ld. AR that there was also a delay in filing the appeal before the Tribunal. The details

EBENEZER SHIKSHA PRASAR SAMITI,KONCH, JALAUN vs. ASST. DIRECTOR OF INCOME TAX, CPC, CPC, BANGALORE

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

ITA 71/AGR/2023[2018-2019]Status: DisposedITAT Agra03 Apr 2025AY 2018-2019

Bench: Shri Sunil Kumar Singh & Shri Brajesh Kumar Singh

19- 20 in this regard he notice the proceedings after which he filed form 35. I humbly request you to condone the delay made and admit my appeal and do not treat the appeal as invalid." 2.2. Further, it was submitted by the ld. AR that there was also a delay in filing the appeal before the Tribunal. The details

SAROJ,MAINPURI vs. I.T.O WARD 2(5), MAINPURI

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

ITA 218/AGR/2024[2012-13]Status: DisposedITAT Agra14 Feb 2025AY 2012-13

Bench: : Shri Ramit Kochar & Shri Sudhir Kumarassessment Year: 2012-13

Section 139Section 142(1)Section 143(3)Section 144Section 147Section 148

section 147 of the Income-tax Act, 1961. 2. Grounds of Appeal raised by the assessee in the Memo of Appeal filed with Income Tax Appellate Tribunal, Agra Bench, Agra, reads as under : 1. Because on the facts of the case and being unaware of the notices of appeal hearing uploaded on income tax portal the compliances could

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

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

BHAGVAN DAS L/H SHRI GAURI SHANKER,FIROZABAD vs. ITO WARD 2(2)1, FIROZABAD

In the result, both the appeals are allowed for statistical purposes

ITA 260/AGR/2025[2012-2013]Status: DisposedITAT Agra30 Oct 2025AY 2012-2013

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

Section 144Section 147Section 148Section 250Section 271(1)(c)Section 54B

19 by the Ld. Commissioner of Income-tax (Appeals), NFAC, Delhi u/s. 250 of the Income-tax Act, 1961 (hereinafter referred to as “the Act”) for the assessment year 2012-13, wherein the ld. CIT(Appeals) has dismissed assessee’s appeal, confirming the assessment order dated 29.09.2017 ITA No. 260 & 259/Agr/2025 passed u/s. 144/147 of the Act and also dismissed

BHAGVAN DAS L/H SHRI GAURI SHANKER,FIROZABAD vs. ITO WARD 2(2)(1), FIROZABAD

In the result, both the appeals are allowed for statistical purposes

ITA 259/AGR/2025[2012-2013]Status: DisposedITAT Agra30 Oct 2025AY 2012-2013

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

Section 144Section 147Section 148Section 250Section 271(1)(c)Section 54B

19 by the Ld. Commissioner of Income-tax (Appeals), NFAC, Delhi u/s. 250 of the Income-tax Act, 1961 (hereinafter referred to as “the Act”) for the assessment year 2012-13, wherein the ld. CIT(Appeals) has dismissed assessee’s appeal, confirming the assessment order dated 29.09.2017 ITA No. 260 & 259/Agr/2025 passed u/s. 144/147 of the Act and also dismissed

PRIYAVRAT SHARMA,AGRA vs. ITO WARD 1(1)(2), AGRA

In the result, the appeal is allowed for statistical purposes

ITA 355/AGR/2025[2019-20]Status: DisposedITAT Agra26 Nov 2025AY 2019-20

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

Section 143(1)Section 143(1)(a)Section 250Section 50C

delay caused in filing this second appeal stands condoned. 3. The brief facts state that the appellant assessee filed his return of Income for the year under consideration, declaring total Income at Rs. 5,24,040/- and worked out long term capital gain/loss of (-) 2,72,271/- on sale of two plots of land as under. 1) Land 03/12/2018 Value

FIROZABAD SHIKOHABAD,FIROZABAD vs. C.I.T.-II, AGRA

In the result, appeal of the assessee is allowed

ITA 55/AGR/2015[2014-15]Status: DisposedITAT Agra07 Feb 2018AY 2014-15

Bench: This Bench, Alongwith The Annexures Mentioned Therein. The Contents Thereof Are As Follows:

Section 12ASection 2(15)

delay is hereby condoned and the appeal is admitted for disposal on merits. 5. The assessee is a body corporate formed under U.P. Urban Planning and Development Act, 1973 (UPUPD Act, 1973). The object of the assessee as per UPUPD Act, 1973 is as follows: “The objects of the Authority shall be to promote and secure the development

RAMBALRAAM CHAINSS PRIVATE LIMITED,AGRA vs. INCOME TAX OFFICER WARD 1(1)(1), AGRA, AGRA

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

ITA 315/AGR/2025[2023-24]Status: DisposedITAT Agra19 Nov 2025AY 2023-24

Bench: Shri M. Balaganesh(Through Virtual Hearing) Rambalraam Chainss Pvt. Ltd, Vs. Ito, 1/98 & 1/99, Kasera Bazar, Ward-1(1)(1), Johari Bazar, Agra Fort- Agra 282003, Agra (Appellant) (Respondent) Pan: Aakcr0768H Assessee By : Shri S. C. Jain, Ca Revenue By: Shri Anil Kumar, Sr. Dr Date Of Hearing 16/09/2025 Date Of Pronouncement 19/11/2025

For Appellant: Shri S. C. Jain, CAFor Respondent: Shri Anil Kumar, Sr. DR
Section 115BSection 139(1)Section 143(1)Section 234B

19-10- 2022. This had ultimately resulted in raising a tax demand on the assessee of Rs 98,450/- along with interest under section 234B and 234C of the Act by the learned CPC. When the matter was carried before the learned CITA with a delay of 36 days in preferring the appeal before the learned CITA, the learned CITA