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101 results for “condonation of delay”+ Section 201(3)clear

Sorted by relevance

Chennai380 Delhi309 Mumbai301 Bangalore233 Pune142 Nagpur129 Karnataka129 Kolkata124 Jaipur104 Ahmedabad101 Raipur58 Cochin51 Hyderabad45 Visakhapatnam45 Indore36 Surat33 Chandigarh29 Kerala17 Rajkot14 Cuttack12 Varanasi12 Lucknow12 Jodhpur10 Dehradun9 Patna8 SC6 Agra5 Amritsar5 Panaji4 Calcutta4 Guwahati3 Jabalpur3 Andhra Pradesh2 Rajasthan1 Telangana1 DIPAK MISRA R.K. AGRAWAL PRAFULLA C. PANT1

Key Topics

Section 1157 Section 13242 Section 143(1)31 Section 201(1)28 Addition to Income27 Exemption26 Section 1019 Section 20118 Section 12A

THE ACIT (INT. TAXA), VADODARA vs. M/S. ALLSCRIPTS (INDIA) PVT.LTD., BARODA

In the result, the appeal of the Revenue is dismissed

ITA 41/AHD/2021[2013-14]Status: DisposedITAT Ahmedabad12 Oct 2022AY 2013-14

Bench: Ms. Suchitra Kamble & Shri Waseem Ahmed

For Appellant: Shri Atul Pandey, Sr. D.RFor Respondent: Shri Nikhil Mutha, A.R

Section 194ISection 195Section 201Section 201(1)Section 201(3)

condoning the delay. It is pertinent to note that Section 201(3) specifies the time limit in respect of TDS for residents

Showing 1–20 of 101 · Page 1 of 6

18

Condonation of Delay18

REAL CARGO MUMBAI,ARVALLI vs. THE ITO, WARD-1, MODASA

In the result, the appeal of the assessee in ITA No

ITA 268/AHD/2024[2010-11]Status: DisposedITAT Ahmedabad30 Aug 2024AY 2010-11

Bench: Income-Tax Appellate Tribunal, Ahmedabad Bench, Ahmedabad. This Appeal In Ita No.268/Ahd/2024 For Assessment Year 2010-11, Is Filed By The Assessee Before Income Tax Appellate Tribunal, Ahmedabad Division Bench, Ahmedabad Has Arisen From The Appellate Order Dated 25.09.2023 Passed By Ld. Commissioner Of Income-Tax(Appeals), Nfac, Delhi U/S. 250 Of The Income- Tax Act,1961 , Vide Din & Order No. Itba/Nfac/S/250/2023- 24/1056508501(1), Which Has In Turn Arisen From The Assessment Order Dated 18.12.2018 Passed By The Assessing Officer U/S. 143(3) Read With Section 254 Of The Income-Tax Act 1961. 2. The Grounds Of Appeal Raised By The Assessee In Memo Of Appeal Filed With The Income Tax Appellate Tribunal, Ahmedabad Bench, Ahmedabad , Reads As Under:-

For Appellant: Shri S.N.Divatia ,Advocate & ShriFor Respondent: Shri Akhilendra Pratap Yadav,CIT-DR

Section 143(3)Section 189(1)Section 250Section 253(3)Section 254Section 40

3) of the 1961 Act. The ld. CIT-DR fairly submitted that the matter is left to the discretion of the Bench, although the department has objection to the aforesaid delay. One of the reasons for the delay as averred by the assessee in its application for delay in filing this appeal was that the appellate order was posted

ASH EDUCATION TRUST,MEHSANA vs. THE DY.CIT, CIRCLE-1 (EXEMPTION), AHMEDABAD

The appeal of the assessee is allowed

ITA 1831/AHD/2024[2014-15]Status: DisposedITAT Ahmedabad10 Jun 2025AY 2014-15

Bench: Shri Siddhartha Nautiyal & Shri Makarand V. Mahadeokar

For Appellant: Shri Mehul Thakkar, ARFor Respondent: Dr. Sanjay Kumar Lal, CIT DR

Section 11Section 143(1)Section 154

3– application before the Assessing Officer requesting to accept the return of income filed by the assessee. On verification of details during rectification proceedings, the Assessing Officer noticed that the assessee filed the Audit Report in Form 10B belatedly, after more than four years of filing the return of income, which was otherwise required to be filed alongwith the return

ARCHANABEN RAJENDRASINGH DEVAL,AHMEDABAD vs. THE INCOME TAX OFFICER, TDS WARD-1,, AHMEDABAD

In the result, the appeal filed by the assessee is allowed, as indicated\nabove

ITA 1465/AHD/2024[2015-16]Status: DisposedITAT Ahmedabad02 Apr 2025AY 2015-16

Bench: SHRI T.R. SENTHIL KUMAR, JUDICIAL MEMBER\nAND\nSHRI MAKARAND V. MAHADEOKAR, ACCOUNTANT MEMBER\nआयकर अपील सं/ITA No.1465/Ahd/2024\nनिर्धारण वर्ष / Assessment Year : 2015-16\nArchanaben Rajendrasingh\nDeval\nबनाम /\nv/s.\nThe Income Tax Officer\nTDS Ward-1,\nAhmedabad – 380 014\n42, Tirth Bhumi Co-op. Society\nNear Dhara Soap Factory\nNikol Gam Road,\nNikol, Ahmedabad – 382 350\nस्थायी लेखा सं./PAN: AHZPD 2745 D\n(अपीलार्थी/ Appellant)\n(प्रत्यर्थी/ Respondent)\nAssessee by :\nShri Jaimin Sha

For Appellant: \nShri Jaimin Shah, ARFor Respondent: \nShri B.P. Srivastava, Sr.DR

Section 194ISection 201(1)Section 250

condone the delay in the interest of\nsubstantial justice, subject to payment of a nominal cost of Rs.2,000/- by the\nassessee to the credit of the Income Tax Department within a period of four\nweeks from the date of this order. The appeal is admitted for hearing and is\ntaken up for adjudication on merits.\n8.\nDuring the course

ASSISTANT COMMISSIONER OF INCOME TAX, INTERNATIONAL TAXATION vs. ALLSCRIPTS (INDIA) PRIVATE LIMITED , VADODARA.

In the result, the appeal of the Revenue is dismissed

ITA 1373/AHD/2024[2014-15]Status: DisposedITAT Ahmedabad07 Feb 2025AY 2014-15

Bench: Smt.Annapurna Gupta & Shri T.R. Senthil Kumarassessment Year : 2014-15 Asstt.Cit (International Allscripts (India) Pvt. Ltd. Taxation),Vadodara. Vs 10Th & 11Th Floor, Atlantis Heights Dr. Vikram Sarabhai Road Vadodara. Pan : Aaccm 2641 J (Applicant) (Responent) : Assessee By Shri Rajpat Soni, Ar : Shri Amit Pratap Singh, Sr.Dr. Revenue By सुनवाई क" तारीख/Date Of Hearing : 08/01/2025 घोषणा क" तारीख /Date Of Pronouncement: 07/02/2025 आदेश/O R D E R आदेश आदेश आदेश

Section 195Section 201Section 201(1)Section 201(3)Section 250

condoning the delay. It is pertinent to note that Section 201(3) specifies the time limit in respect of TDS for residents

KAD STEEL ROLLING MILLS,AHMEDABAD vs. INCOME TAX OFFICER, WARD - 2, TDS, ASHRAM ROAD,

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

ITA 652/AHD/2025[2013-14]Status: DisposedITAT Ahmedabad25 Aug 2025AY 2013-14

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

For Appellant: Shri Divya Agarwal, ARFor Respondent: Shri Rajenkumar M Vasavda, Sr. DR

Section 119(2)(b)Section 201Section 201(1)

condone delays in the filing of statutory forms like Form No. 15G/H, since such powers lie only with the CBDT under section 119(2)(b) of the Act. Consequently, finding the AO’s action in line with the provisions of law, the CIT(A) upheld the order passed under section 201(1) and 201(1A) and confirmed the demand

BHARDWAJ HARSHVADAN PATEL,VADODARA vs. THE ITO, WARD-1(2)(3) NOW WARD-1(2)(1), VADODARA

In the result, appeal preferred by the assessee is allowed for statistical purposes

ITA 39/AHD/2024[2011-12]Status: DisposedITAT Ahmedabad01 Jul 2024AY 2011-12

Bench: Ms. Suchitra Raghunath Kamble, Judical Member & Shri Narendra Prasad Sinhaआयकर अपील सं./I.T.A. No. 39/Ahd/2024 (िनधा"रण वष" िनधा"रण वष" / Assessment Year : 2011-12) िनधा"रण वष" िनधा"रण वष" Bhardwaj Harshvadan Ito बनाम बनाम/ बनाम बनाम Patel Ward – 1(2)(3), Vs. 201, A Block, Jasper Now Ward – 1(2)(1), Homes, Nr. Sears Towers, Vadodara Vadodara, Gujarat, 390015 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Arhpp4034D (Appellant) .. (Respondent) Shri Tej Shah, Ar अपीलाथ" ओर से /Appellant By : ""यथ" क" ओर से/Respondent By : Shri Urjit Shah, Sr. Dr 20/06/2024 Date Of Hearing Date Of Pronouncement 01/07/2024 O R D E R Per Shri Narendra Prasad Sinha, Am: This Appeal Is Filed By The Assessee Against The Order Of The National Faceless Appeal Centre (Nfac), Delhi, (In Short ‘The Cit(A)’) Dated 11.08.2023 For The Assessment Year 2011-12. 2. As Per Registry, There Is A Delay Of 91 Days In Filing Of This Appeal. The Assessee Has Filed An Affidavit Explaining That The Order Of The Ld. Cit(A) Was Received By Him On 18.11.2023 And

For Respondent: Shri Urjit Shah, Sr. DR

Section 144Section 147Section 148Section 69

201, A Block, Jasper Now Ward – 1(2)(1), Homes, Nr. Sears Towers, Vadodara Vadodara, Gujarat, 390015 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : ARHPP4034D (Appellant) .. (Respondent) Shri Tej Shah, AR अपीलाथ" ओर से /Appellant by : ""यथ" क" ओर से/Respondent by : Shri Urjit Shah, Sr. DR 20/06/2024 Date of Hearing Date of Pronouncement 01/07/2024

GUJARAT MEDICAL EDUCATION AND RESEARCH SOCIETY AHMEDABAD,GANDHINAGAR vs. THE DY.CIT, CIRCLE-1, EXEMP, AHMEDABAD

In the result, the appeals of the assessee for A

ITA 2612/AHD/2025[2015-16]Status: DisposedITAT Ahmedabad17 Feb 2026AY 2015-16

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

For Appellant: Respondent by: Shri Rignesh Das, CIT-DRFor Respondent: Shri Rignesh Das, CIT-DR

Section 10Section 234ASection 270ASection 271(1)(c)Section 271ASection 69

3. The brief facts of the case are that the assessee, Gujarat Medical Education and Research Society, Ahmedabad (GMERS), is a trust established by the Government of Gujarat in the year 2009 for running medical colleges and hospitals. For the Assessment Year 2015-16, the assessee did not file its return of income under section 139(1) of the Income

GUJARAT MEDICAL EDUCATION AND RESEARCH SOCIETY AHMEDABAD,GANDHINAGAR vs. THE DY.CIT, CIRCLE-1, EXEMP, AHMEDABAD

In the result, the appeals of the assessee for A

ITA 2616/AHD/2025[2018-19]Status: DisposedITAT Ahmedabad17 Feb 2026AY 2018-19

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

For Appellant: Respondent by: Shri Rignesh Das, CIT-DRFor Respondent: Shri Rignesh Das, CIT-DR

Section 10Section 234ASection 270ASection 271(1)(c)Section 271ASection 69

3. The brief facts of the case are that the assessee, Gujarat Medical Education and Research Society, Ahmedabad (GMERS), is a trust established by the Government of Gujarat in the year 2009 for running medical colleges and hospitals. For the Assessment Year 2015-16, the assessee did not file its return of income under section 139(1) of the Income

GUJARAT MEDICAL EDUCATION AND RESEARCH SOCIETY AHMEDABAD,GANDHINAGAR vs. THE DY.CIT, CIRCLE-1, EXEMP, AHMEDABAD

In the result, the appeals of the assessee for A

ITA 2614/AHD/2025[2018-19]Status: DisposedITAT Ahmedabad17 Feb 2026AY 2018-19

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

For Appellant: Respondent by: Shri Rignesh Das, CIT-DRFor Respondent: Shri Rignesh Das, CIT-DR

Section 10Section 234ASection 270ASection 271(1)(c)Section 271ASection 69

3. The brief facts of the case are that the assessee, Gujarat Medical Education and Research Society, Ahmedabad (GMERS), is a trust established by the Government of Gujarat in the year 2009 for running medical colleges and hospitals. For the Assessment Year 2015-16, the assessee did not file its return of income under section 139(1) of the Income

GUJARAT MEDICAL EDUCATION AND RESEARCH SOCIETY AHMEDABAD,GANDHINAGAR vs. THE DY.CIT, CIRCLE-1, EXEMP, AHMEDABAD

In the result, the appeals of the assessee for A

ITA 2613/AHD/2025[2015-16]Status: DisposedITAT Ahmedabad17 Feb 2026AY 2015-16

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

For Appellant: Respondent by: Shri Rignesh Das, CIT-DRFor Respondent: Shri Rignesh Das, CIT-DR

Section 10Section 234ASection 270ASection 271(1)(c)Section 271ASection 69

3. The brief facts of the case are that the assessee, Gujarat Medical Education and Research Society, Ahmedabad (GMERS), is a trust established by the Government of Gujarat in the year 2009 for running medical colleges and hospitals. For the Assessment Year 2015-16, the assessee did not file its return of income under section 139(1) of the Income

GUJARAT MEDICAL EDUCATION AND RESEARCH SOCIETY AHMEDABAD,GANDHINAGAR vs. THE DY.CIT, CIRCLE-1, EXEMP, AHMEDABAD

In the result, the appeals of the assessee for A

ITA 2615/AHD/2025[2018-19]Status: DisposedITAT Ahmedabad17 Feb 2026AY 2018-19

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

For Appellant: Respondent by: Shri Rignesh Das, CIT-DRFor Respondent: Shri Rignesh Das, CIT-DR

Section 10Section 234ASection 270ASection 271(1)(c)Section 271ASection 69

3. The brief facts of the case are that the assessee, Gujarat Medical Education and Research Society, Ahmedabad (GMERS), is a trust established by the Government of Gujarat in the year 2009 for running medical colleges and hospitals. For the Assessment Year 2015-16, the assessee did not file its return of income under section 139(1) of the Income

SHREE HARSANIJI PUBLIC CHARITABLE TRUST,MEHSANA vs. THE ITO (EXEMPTION), PALANPUR

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

ITA 242/AHD/2021[2015-16]Status: DisposedITAT Ahmedabad24 Jun 2022AY 2015-16

Bench: Smt.Annapurna Gupta & T.R. Senthil Kumarassessment Year : 2015-16 Shree Harsaniji Public Charitable Trust Ito (Exemption) 32, Shiv Society Part-2 Vs Palanpur. Nr.B.K. Cinema Mehsana 384 002. Pan : Aaats 7750 B.

For Appellant: Shri Parimalsinh B. Parmar, ARFor Respondent: Shri Alpesh Parmar, Sr.DR

Section 11(2)Section 119(2)Section 119(2)(b)Section 143(1)Section 143(3)Section 154

3 In view of this, this rectification application is rejected. Kindly contact your Jurisdictional A.O for the same. The details of the Jurisdictional Assessing Officer are available on the website. 4. Aggrieved against the rejection of rectification application, the assessee filed appeal before the ld.CIT(A), NFAC. The assessee pleaded before the ld.CIT(A), NFAC that it has claimed deduction

MANJULABEN BIPINBHAI PATEL LEGAL HEIR OF LATE BIPINBHAI P.PATEL,BARODA vs. THE DY.CIT. CENTRAL CIRCLE-1, BARODA

ITA 1895/AHD/2019[2001-02]Status: HeardITAT Ahmedabad10 Sept 2024AY 2001-02

Bench: Ms. Suchitra Kamble, Judical Member & Shri Narendra Prasad Sinha

delay is condoned. The appeals pertaining to 17 I.T.A No. 1894/Ahd/2019 A.Y. 2000-01 Page No Manjulaben Bipinbhai Patel Legal Heir of Late Bipinbhai P. Patel & 81 ors. A.Y. 2010-11 are IT(SS)A No.569/Ahd/2019 filed by the assessee and IT(SS)A No.01/Ahd/2020 filed by the Revenue with CO No.47/Ahd/2020. 21. We have heard Shri Tushar Hemani

THE DY.CIT. CENTRAL CIRCLE-1, BARODA vs. SMT. MANJULABEN BIPINCHANDRA PATEL, BARODA

ITA 42/AHD/2020[2001-02]Status: DisposedITAT Ahmedabad10 Sept 2024AY 2001-02

Bench: Ms. Suchitra Kamble, Judical Member & Shri Narendra Prasad Sinha

delay is condoned. The appeals pertaining to 17 I.T.A No. 1894/Ahd/2019 A.Y. 2000-01 Page No Manjulaben Bipinbhai Patel Legal Heir of Late Bipinbhai P. Patel & 81 ors. A.Y. 2010-11 are IT(SS)A No.569/Ahd/2019 filed by the assessee and IT(SS)A No.01/Ahd/2020 filed by the Revenue with CO No.47/Ahd/2020. 21. We have heard Shri Tushar Hemani

THE DY.CIT. CENTRAL CIRCLE-1, BARODA vs. MANJULABEN B. PATEL LEGAL HEIR OF SHRI BIPINBHAI PRABHUDAS PATEL, BARODA

ITA 40/AHD/2020[2016-17]Status: DisposedITAT Ahmedabad10 Sept 2024AY 2016-17

Bench: Ms. Suchitra Kamble, Judical Member & Shri Narendra Prasad Sinha

delay is condoned. The appeals pertaining to 17 I.T.A No. 1894/Ahd/2019 A.Y. 2000-01 Page No Manjulaben Bipinbhai Patel Legal Heir of Late Bipinbhai P. Patel & 81 ors. A.Y. 2010-11 are IT(SS)A No.569/Ahd/2019 filed by the assessee and IT(SS)A No.01/Ahd/2020 filed by the Revenue with CO No.47/Ahd/2020. 21. We have heard Shri Tushar Hemani

MANJULABEN BIPINBHAI PATEL LEGAL HEIR OF LATE BIPINBHAI P.PATEL,BARODA vs. THE DY.CIT. CENTRAL CIRCLE-1, BARODA

ITA 1901/AHD/2019[2007-08]Status: HeardITAT Ahmedabad10 Sept 2024AY 2007-08

Bench: Ms. Suchitra Kamble, Judical Member & Shri Narendra Prasad Sinha

delay is condoned. The appeals pertaining to 17 I.T.A No. 1894/Ahd/2019 A.Y. 2000-01 Page No Manjulaben Bipinbhai Patel Legal Heir of Late Bipinbhai P. Patel & 81 ors. A.Y. 2010-11 are IT(SS)A No.569/Ahd/2019 filed by the assessee and IT(SS)A No.01/Ahd/2020 filed by the Revenue with CO No.47/Ahd/2020. 21. We have heard Shri Tushar Hemani

THE DY.CIT. CENTRAL CIRCLE-1, BARODA vs. MANJULABEN B. PATEL LEGAL HEIR OF SHRI BIPINBHAI PRABHUDAS PATEL, BARODA

ITA 33/AHD/2020[2002-03]Status: DisposedITAT Ahmedabad10 Sept 2024AY 2002-03

Bench: Ms. Suchitra Kamble, Judical Member & Shri Narendra Prasad Sinha

delay is condoned. The appeals pertaining to 17 I.T.A No. 1894/Ahd/2019 A.Y. 2000-01 Page No Manjulaben Bipinbhai Patel Legal Heir of Late Bipinbhai P. Patel & 81 ors. A.Y. 2010-11 are IT(SS)A No.569/Ahd/2019 filed by the assessee and IT(SS)A No.01/Ahd/2020 filed by the Revenue with CO No.47/Ahd/2020. 21. We have heard Shri Tushar Hemani

THE DY.CIT. CENTRAL CIRCLE-1, BARODA vs. MANJULABEN B. PATEL LEHAL HEIR OF SHRI BIPINBHAI PRABHUDAS PATEL, BARODA

ITA 31/AHD/2020[2000-01]Status: DisposedITAT Ahmedabad10 Sept 2024AY 2000-01

Bench: Ms. Suchitra Kamble, Judical Member & Shri Narendra Prasad Sinha

delay is condoned. The appeals pertaining to 17 I.T.A No. 1894/Ahd/2019 A.Y. 2000-01 Page No Manjulaben Bipinbhai Patel Legal Heir of Late Bipinbhai P. Patel & 81 ors. A.Y. 2010-11 are IT(SS)A No.569/Ahd/2019 filed by the assessee and IT(SS)A No.01/Ahd/2020 filed by the Revenue with CO No.47/Ahd/2020. 21. We have heard Shri Tushar Hemani

MANJULABEN BIPINBHAI PATEL LEGAL HEIR OF LATE BIPINBHAI P.PATEL,BARODA vs. THE DY.CIT. CENTRAL CIRCLE-1, BARODA

ITA 1899/AHD/2019[2005-06]Status: HeardITAT Ahmedabad10 Sept 2024AY 2005-06

Bench: Ms. Suchitra Kamble, Judical Member & Shri Narendra Prasad Sinha

delay is condoned. The appeals pertaining to 17 I.T.A No. 1894/Ahd/2019 A.Y. 2000-01 Page No Manjulaben Bipinbhai Patel Legal Heir of Late Bipinbhai P. Patel & 81 ors. A.Y. 2010-11 are IT(SS)A No.569/Ahd/2019 filed by the assessee and IT(SS)A No.01/Ahd/2020 filed by the Revenue with CO No.47/Ahd/2020. 21. We have heard Shri Tushar Hemani