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9 results for “condonation of delay”+ Section 2(47)clear

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Key Topics

Section 12A(1)(ac)8Addition to Income6Section 1474Section 684Section 80G(5)(iv)4Natural Justice4Section 2503Section 69A3Section 143(3)

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)

47: (2013) 213 Taxman 65 (Del) (2013) 30 taxmann.com 41 (Del), wherein the Hon’ble Delhi High Court held as follows: “18. The main question that falls for our consideration is whether the Tribunal was justified in condoning the delay in the filing of the application for registration under s. 12A of the Act and whether the view taken

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: Disposed
3
Section 693
Exemption3
Condonation of Delay3
ITAT Agra
20 Feb 2026
AY 2025-26

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

Section 12A(1)(ac)Section 80G(5)(iv)

47: (2013) 213 Taxman 65 (Del) (2013) 30 taxmann.com 41 (Del), wherein the Hon’ble Delhi High Court held as follows: “18. The main question that falls for our consideration is whether the Tribunal was justified in condoning the delay in the filing of the application for registration under s. 12A of the Act and whether the view taken

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)

47: (2013) 213 Taxman 65 (Del) (2013) 30 taxmann.com 41 (Del), wherein the Hon’ble Delhi High Court held as follows: “18. The main question that falls for our consideration is whether the Tribunal was justified in condoning the delay in the filing of the application for registration under s. 12A of the Act and whether the view taken

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

2) and 142(1) were issued by the Assessing Officer from time to time during the course of assessment proceedings. The assessee participated in the 7 | P a g e ITA No.113, 114 & 115/Agr/2024 assessment proceedings, and filed part-replies to the queries made by the AO during assessment proceedings. The AO obtained bank statements directly from the bank

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

2) and 142(1) were issued by the Assessing Officer from time to time during the course of assessment proceedings. The assessee participated in the 7 | P a g e ITA No.113, 114 & 115/Agr/2024 assessment proceedings, and filed part-replies to the queries made by the AO during assessment proceedings. The AO obtained bank statements directly from the bank

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

2) and 142(1) were issued by the Assessing Officer from time to time during the course of assessment proceedings. The assessee participated in the 7 | P a g e ITA No.113, 114 & 115/Agr/2024 assessment proceedings, and filed part-replies to the queries made by the AO during assessment proceedings. The AO obtained bank statements directly from the bank

KRISHNA KUMAR GUPTA,ETAH vs. NATIONAL FACELESS ASSESSMENT CENTER, DELHI

In the result, the appeal is allowed for statistical purposes

ITA 401/AGR/2025[2014-15]Status: DisposedITAT Agra17 Dec 2025AY 2014-15

Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singhassessment Year: 2014-15

Section 143(2)Section 144BSection 147Section 148Section 158BSection 250Section 250(6)Section 68

condone the delay caused in filing this appeal before ITAT. 3. Brief facts state that the appellant assessee is engaged in the wholesale trading business of cement and filed his return of income on 15.10.2014 declaring total income at Rs.4,47,150/-. The assessee had declared gross profit at Rs.27,08,733/- and Net Profit of Rs.5

SARMAN RAI,JHANSI vs. INCOME TAX OFFICER, WARD - 2(3)(3), JHANSI, JHANSI

In the result, the appeal is allowed for statistical purposes

ITA 86/AGR/2025[2012-13]Status: DisposedITAT Agra29 May 2025AY 2012-13

Bench: : Shri Sunil Kumar Singh & Shri Manish Agarwalassessment Year: 2012-13

Section 142(1)Section 144Section 147Section 148Section 250Section 69A

47,710/-. Based on the information available with the department, the Assessing Officer noticed that the assessee had deposited cash of Rs.13,90,000/- in his bank account maintained with PNB, Baruasagar, Jhansi. The Assessing Officer, therefore, initiated reassessment proceedings u/s. 147 by issuing notice u/s. 148 of the Act on 29.03.2019, which stood un-responded on behalf

KASTURI DEVI,ETAH vs. INCOME TAX OFFICER , ETAH

In the result, assessee’s appeal is dismissed

ITA 7/AGR/2025[2020-21]Status: DisposedITAT Agra26 Nov 2025AY 2020-21

Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singhassessment Year: 2020-21

Section 143(2)Section 250Section 68

delay caused in filing this appeal stands condoned. 3. Brief facts state that Smt. Kasturi Devi enjoys income from sale and purchase of potatoes and garlic(Lahsun), pension income, agricultural income and interest income. She filed her return of income for the assessment year 2020-21 on 31.12.2020, declaring total income at Rs.3,36,650/-. It was found that