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13 results for “condonation of delay”+ Section 47clear

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Key Topics

Section 12A(1)(ac)8Addition to Income7Section 2716Section 271(1)(c)5Section 685Condonation of Delay5Section 80G(5)(iv)4Section 694Section 147

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(EXTEMPTION) , BHOPAL

In the result, the both the appeals ITA No

4
Natural Justice4
Section 2503
Exemption3
ITA 578/AGR/2025[2025-26]Status: Disposed
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(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)

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

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)

section 249(2) r.w.s. 249(3) of IT Act, 1961 and is being dismissed as non-maintainable. 4. In the result, this appeal is dismissed as non-maintainable.” 4. Thus, the ld. CIT(A) observed that the appeal filed before him was delayed by 47 days and no application for condonation

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

Section 250(6). I clarify that I have not commented on the merits of the issues in the appeal. Accordingly, this appeal of the assessee in ITA No. 113/Agr/2024 for assessment year 2015-16, stands allowed for statistical purposes. I order accordingly. ITA No. 114/Agr/2024 (A.Y. 2016-17): 12. This appeal of the assessee in ITA No. 114/Agr/2024 for assessment

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

Section 250(6). I clarify that I have not commented on the merits of the issues in the appeal. Accordingly, this appeal of the assessee in ITA No. 113/Agr/2024 for assessment year 2015-16, stands allowed for statistical purposes. I order accordingly. ITA No. 114/Agr/2024 (A.Y. 2016-17): 12. This appeal of the assessee in ITA No. 114/Agr/2024 for assessment

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

Section 250(6). I clarify that I have not commented on the merits of the issues in the appeal. Accordingly, this appeal of the assessee in ITA No. 113/Agr/2024 for assessment year 2015-16, stands allowed for statistical purposes. I order accordingly. ITA No. 114/Agr/2024 (A.Y. 2016-17): 12. This appeal of the assessee in ITA No. 114/Agr/2024 for assessment

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

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

STATE BANK OF INDIA,GWALIOR vs. CIT A, GWALIOR

In the result, ITA No.42/Agr/2018 is allowed for statistical

ITA 3/AGR/2018[2013-14]Status: DisposedITAT Agra31 May 2018AY 2013-14

47-49/Ag/2018 84- State Bank of ITO (TDS), AAACS8577K 86 City Center, BPLS06686B A.Y.2013-14 India, Branch- Gwalior Orcha, Tikamgarh 87- 40-41/Ag/2018 State Bank of ITO (TDS), AAACS8577K 88 City Center, BPLS11862E A.Y.2013-14 India, Branch- Gwalior karchal, Sheopur Appellant by Shri Ashok Vijyayabargiya, CA And Shri Rajendra Khatwani, CA Respondent by Shri Waseem Arshad, Sr. DR PAN/TAN

STATE BANK OF INDIA,GWALIOR vs. CIT A , GWALIOR

In the result, ITA No.42/Agr/2018 is allowed for statistical

ITA 6/AGR/2018[2013-14]Status: DisposedITAT Agra31 May 2018AY 2013-14

47-49/Ag/2018 84- State Bank of ITO (TDS), AAACS8577K 86 City Center, BPLS06686B A.Y.2013-14 India, Branch- Gwalior Orcha, Tikamgarh 87- 40-41/Ag/2018 State Bank of ITO (TDS), AAACS8577K 88 City Center, BPLS11862E A.Y.2013-14 India, Branch- Gwalior karchal, Sheopur Appellant by Shri Ashok Vijyayabargiya, CA And Shri Rajendra Khatwani, CA Respondent by Shri Waseem Arshad, Sr. DR PAN/TAN