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2 results for “condonation of delay”+ Section 40A(7)clear

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Key Topics

Section 1544Section 143(1)4Section 903Section 12A2

ANKITA PALIWAL,ALIGARH, UTTAR PRADESH vs. COMMISSIONER OF INCOME TAX, ALIGARH

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

ITA 195/AGR/2024[AY 2018-19]Status: DisposedITAT Agra06 Feb 2025

Bench: : Shri Ramit Kochar & Shri Sudhir Kumarassessment Year: 2018-19

Section 139(1)Section 143(1)Section 154Section 234ASection 90

condoned by the ld. CIT(Appeals) and, it was held by learned CIT(A) that the assessee cannot be granted foreign 3 | P a g e tax credit (FTC) . Thus, the appeal of the assessee stood dismissed by the ld. CIT(Appeals). 5. Still aggrieved, the assessee has filed appeal with the Tribunal, and the ld. Counsel for the assessee

SETH RAMSWAROOP GUPTA SHIKSHA SAMITI,GWALIOR vs. INCOME TAX OFFICER EXEMPTION, GWALIOR

In the result, the appeal is allowed for statistical purposes

ITA 425/AGR/2025[2022-23]Status: DisposedITAT Agra16 Feb 2026AY 2022-23

Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singhassessment Year : 2022-23 Seth Ramswaroop Gupta V Ito (Exemption) Shiksha Samiti Gwalior Raghuvar Dharamshala Naya Bazar, Gwalior- 474 004 Pan : Aanas0190F (Appellant) (Respondent)

Section 12ASection 40A(3)

delay caused in filing the application was 2 Seth Ramswaroop Gupta Shiksha Samiti v CIT (Exemption), Gwalior condoned by Ld. CIT(E) and the matter was decided on merit, stating that the assets of the society may be used for personal/commercial gain in case of its dissolution. 4. Ld. AR for the appellant trust has submitted that the impugned order