COMMERCIAL AUTO SALES PVT. LTD.,,ALLAHABAD vs. ASSISTANT DIRECTOR OF INCOME TAX CENTRALIZED PROCESSING CENTRE, BENGALURU

In the result, appeal filed by the assessee is in ITA No

Bench: Shri Vijay Pal Rao & Shri Ramit Kochar

condoned. In the present case we are concerned with the law as it stood prior to the amendment of section 43B. In the circumstances, the assessee was entitled to claim the benefit in section 43B for that period particularly in view of the fact that he has contributed to provident fund before filing of the return. Special leave petition

KANODIA INVESTMENT PVT. LTD.,,ALLAHABAD vs. DCIT(CPC), BENGALURU

Bench: Shri.Vijay Pal Rao & Shri Ramit Kocharassessment Year: 2015-16 Kanodia Investments Private Deputy Commissioner Of Limited Income Tax 1, Lukerganj, Allahabad, U.P. V. Centralized Processing Centre Bengaluru Pan: Aabck0604Q (Appellant) (Respondent)

Section 249(2)(b) of the 1961 Act. The ld. Sr. DR submitted that the assessee did not show sufficient cause before ld. CIT(A) for filing its appeal late beyond the time provided under the 1961 Act , and thus, the ld. CIT(A) refused to condone the delay

JAIN SHIKSHA VIKASH SAMITI ,SULTANPUR vs. INCOME TAX OFFICER (EXEMPTION), LUCKNOW

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

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

section 249(2) of the Act. There was no mala-fide intention behind filing the appeal belatedly. The delay in filing of appeal in the office of the learned CIT(A) deserved to be condoned

RAKESH KUMAR SRIVASTAVA,ALLAHABAD vs. THE INCOME TAX OFFICER- 2(1), ALLAHABAD

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

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

section 249(3), that the assessee had sufficient cause for not presenting the appeal in the office of the learned CIT(A) within prescribed time limit. Accordingly, it is held that this was a fit case for the learned CIT(A) to condone the delay in filing the appeal in his office and to admit the appeal. I.T.A. No.28/Alld/2025 Assessment

GYAN VIKAS SAMITI,AMBEDKAR NAGAR vs. THE INCOME TAX OFFICER , AMBEDKAR NAGAR

In the result, the impugned orders of the Ld

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

2. Because the order of Ld. CIT (A) has erred in disallowing the appeal, by not issuing any show cause notice, on the ground of not paying due advance tax by the appellant whereas the admitted tax liability is ‘NIL’ and the appellant was not liable to pay any advance tax in view of its exempt income under the provisions

GYAN VIKAS SAMITI ,AMBEDKAR NAGAR vs. THE INCOME TAX OFFICER, AMBEDKAR NAGAR

In the result, the impugned orders of the Ld

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

2. Because the order of Ld. CIT (A) has erred in disallowing the appeal, by not issuing any show cause notice, on the ground of not paying due advance tax by the appellant whereas the admitted tax liability is ‘NIL’ and the appellant was not liable to pay any advance tax in view of its exempt income under the provisions

ALOK RAI,ALLAHBAD vs. INCOME TAX OFFICER NFAC DELHI, ALLAHABAD

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

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

section 249(2) of the Act. It is also submitted that there was no mala-fide intention behind filing the appeal belatedly. It is also contended that in view I.T.A. No.48/Alld/2025 Assessment Year:2014-15 3 of these submissions, the delay in filing of appeal in the office of the learned CIT(A) deserved to be condoned