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123 results for “condonation of delay”+ Section 22clear

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Key Topics

Section 14478Addition to Income71Section 250(6)56Natural Justice46Disallowance44Condonation of Delay37Section 153A36Depreciation34Section 263

DERA SWAMI JAGAT GIRI TRUST ( REGD),PATHANKOT vs. COMMISSIONER ODF INCOME TAX ( EXEMPTIONS), CHANDIGARH

In the result, the appeal of the assesse society is allowed in the terms indicated as above

ITA 118/ASR/2020[2019-20]Status: DisposedITAT Amritsar21 Feb 2022AY 2019-20

Bench: Sh. Ravish Sood & Dr. M. L. Meena

For Appellant: Shri P. N . Arora, AdvocateFor Respondent: Shri Sunil Gautam, CIT(D.R.)
Section 12ASection 12A(1)(b)Section 192

condonation of delay was duly filed and the following facts were made very clear to the Ld. CIT(E) and the brief facts of the case are as under:- (i) That admittedly the trust return was filed on 21/03/2018. [Refer Page No.5 of the paper-book] (ii) That the audit report in Form No.10B for the AY 2017-18 [Refer

BAHADUR KE TEXTILES & KNITWEAR ASSOCIATION,LUDHIANA vs. COMMISSIONER OF INCOME TAX (EXEMPTIONS), CHANDIGARH

Showing 1–20 of 123 · Page 1 of 7

31
Section 14828
Section 143(3)26
Section 143(1)24

The appeals of the assessee are disposed off in the terms indicated as above

ITA 86/ASR/2020[2019-20]Status: DisposedITAT Amritsar11 Aug 2022AY 2019-20

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: Sh. Sudhir SehgalFor Respondent: Sh. Amlendu Nath Misra, CIT DR
Section 12ASection 2(15)Section 25

22 relied or; IAC vs. Kedar Nath Jhunjhunwalla (1982) 133 ITR 746 (Pat): TAX 61 (3) -151: TC3R.874 dissented from” 14. In the case of ‘Gurfateh Films and Sippy Grewal Productions Pvt. Ltd. (Supra) on the identical facts condoned delay of 665 days by relying upon ITA Nos. 501 & 86/Asr/2019&2020 8 Bahadur Ke Textiles & Knitwear Association

BAHUDER KE TEXTILES AND KNITWEARS ASSOCIATION,LUDHIANA vs. COMMISSIONER OF INCOME TAX ( EXEMPTION ) , CHANDIGARH

The appeals of the assessee are disposed off in the terms indicated as above

ITA 501/ASR/2019[2019-20]Status: DisposedITAT Amritsar11 Aug 2022AY 2019-20

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: Sh. Sudhir SehgalFor Respondent: Sh. Amlendu Nath Misra, CIT DR
Section 12ASection 2(15)Section 25

22 relied or; IAC vs. Kedar Nath Jhunjhunwalla (1982) 133 ITR 746 (Pat): TAX 61 (3) -151: TC3R.874 dissented from” 14. In the case of ‘Gurfateh Films and Sippy Grewal Productions Pvt. Ltd. (Supra) on the identical facts condoned delay of 665 days by relying upon ITA Nos. 501 & 86/Asr/2019&2020 8 Bahadur Ke Textiles & Knitwear Association

BHAI DAYA SINGH JI BHAI DHARAM SINGH JI NISHKAM SATSANG SABHA,LUDHIANA vs. THE COMMISSIONER OF INCOME-TAX (EXEMPTIONS), CHANDIGARH

Accordingly. 22. In the combined result, both appeals (ITA No.728 & 732/SRT/2023) are allowed for statistical purposes in above terms

ITA 257/ASR/2025[2025-2026]Status: DisposedITAT Amritsar22 Aug 2025AY 2025-2026

Bench: Sh. Udayan Das Gupta & Sh. Khettra Mohan Roy

Section 80GSection 80G(5)Section 80G(5)(iii)

22. The following general principles were laid down and it is these principles which guide the Court in approaching the question of condonation of delay: - "And such a liberal approach is adopted on principle as it is realized that: 1. Ordinarily, a litigant does not stand to benefit by lodging an appeal late. 2. Refusing to condone delay can result

BHAI DAYA SINGH JI BHAI HIMMAT SINGH JI NISHKAM SATSANG SABHA THROUGH ITS MANAGING TRUSTEE,LUDHIANA, PUNJAB vs. THE COMMISSIONER OF INCOME-TAX (EXEMPTIONS), CHANDIGARH

Accordingly. 22. In the combined result, both appeals (ITA No.728 & 732/SRT/2023) are allowed for statistical purposes in above terms

ITA 258/ASR/2025[2025-2026]Status: DisposedITAT Amritsar22 Aug 2025AY 2025-2026

Bench: Sh. Udayan Das Gupta & Sh. Khettra Mohan Roy

Section 80GSection 80G(5)Section 80G(5)(iii)

22. The following general principles were laid down and it is these principles which guide the Court in approaching the question of condonation of delay: - "And such a liberal approach is adopted on principle as it is realized that: 1. Ordinarily, a litigant does not stand to benefit by lodging an appeal late. 2. Refusing to condone delay can result

LATE SH BHAGAT CHAJJU RAM MEMORIAL TRUST,JAMMU vs. ITO, JAMMU

In the result, the captioned four appeals of the assessee are allowed for

ITA 497/ASR/2024[2017-18]Status: DisposedITAT Amritsar26 Sept 2025AY 2017-18

Bench: Dr. M. L. Meena & Sh. Udayan Dasgupta(Physical Hearing)

Section 11Section 143(1)Section 143(3)

condonation of delay. The AR also referred the Judgement of Ram Nath Sao and Ors v/s Gobardhan Sao & Ors-AIR 1201 (SC) wherein it has been held that the expression "sufficient cause" in meaning of section 5 of the Limitation Act or order 22

LATE SH BHAGAT CHAJJU RAM MEMORIAL TRUST,JAMMU vs. ITO EXEMPTION, JAMMU

In the result, the captioned four appeals of the assessee are allowed for

ITA 499/ASR/2024[2019-20]Status: DisposedITAT Amritsar26 Sept 2025AY 2019-20

Bench: Dr. M. L. Meena & Sh. Udayan Dasgupta(Physical Hearing)

Section 11Section 143(1)Section 143(3)

condonation of delay. The AR also referred the Judgement of Ram Nath Sao and Ors v/s Gobardhan Sao & Ors-AIR 1201 (SC) wherein it has been held that the expression "sufficient cause" in meaning of section 5 of the Limitation Act or order 22

LATE SH BHAGAT CHAJJU RAM MEMORIAL TRUST,JAMMU vs. ITO EXEMPTION, JAMMU

In the result, the captioned four appeals of the assessee are allowed for

ITA 500/ASR/2024[2022-23]Status: DisposedITAT Amritsar26 Sept 2025AY 2022-23

Bench: Dr. M. L. Meena & Sh. Udayan Dasgupta(Physical Hearing)

Section 11Section 143(1)Section 143(3)

condonation of delay. The AR also referred the Judgement of Ram Nath Sao and Ors v/s Gobardhan Sao & Ors-AIR 1201 (SC) wherein it has been held that the expression "sufficient cause" in meaning of section 5 of the Limitation Act or order 22

LATE SH BHAGAT CHAJJU RAM,JAMMU vs. ITO EXEMPTION JAMMU, JAMMU

In the result, the captioned four appeals of the assessee are allowed for

ITA 498/ASR/2024[2018-19]Status: DisposedITAT Amritsar26 Sept 2025AY 2018-19

Bench: Dr. M. L. Meena & Sh. Udayan Dasgupta(Physical Hearing)

Section 11Section 143(1)Section 143(3)

condonation of delay. The AR also referred the Judgement of Ram Nath Sao and Ors v/s Gobardhan Sao & Ors-AIR 1201 (SC) wherein it has been held that the expression "sufficient cause" in meaning of section 5 of the Limitation Act or order 22

SMT. RAJINDER KAUR,HOSHIARPUR vs. INCOME TAX OFFICER WARD, DASUYA

In the result, appeal of the assessee is allowed

ITA 171/ASR/2022[2011-12]Status: DisposedITAT Amritsar22 Mar 2023AY 2011-12

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: Sh. Surinder Mahajan, CAFor Respondent: Sh. S. R. Kaushik, CIT-DR
Section 1Section 143(3)Section 148Section 263

delay in filing appeal is condoned and appeal admitted on merits. 4. The Ld. PCIT observed that the assessment has been finalized by the Assessing Officer, without carrying out the necessary verification regarding source of cash deposited in the Bank account. Accordingly, in view of provisions contained in clause (a) of Explanation 2 below sub section (1) of section

SH. MANJIT KRISHAN MALHOTRA,ABOHAR vs. PR. COMMISSIONER OF INCME TAX , BATHINDA

The appeals of the assessee are disposed of in the terms indicated as above

ITA 39/ASR/2019[2008-09]Status: DisposedITAT Amritsar11 Aug 2022AY 2008-09

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: Sh. Anil Puri, AdvFor Respondent: Sh. Chandrajit Singh, CIT DR
Section 263Section 269SSection 271D

delay of 967 days in filing these appeals is hereby condoned and appeals are admitted to be heard on merits. 5. The ld. Pr. CIT has observed that during the course of assessment proceedings in the case of M/s Tirath Ram Badri Nath, Abohar in respect of AY 2008-09, AO has noted that the appellant Sh. Manjit Krishan Malhotra

SHRI. MANJIT KRISHAN MALHOTRA,ABOHAR vs. PRINCIPAL COMMISSIONER OF INCOME TAX, BATHINDA

The appeals of the assessee are disposed of in the terms indicated as above

ITA 40/ASR/2019[2008-09]Status: DisposedITAT Amritsar11 Aug 2022AY 2008-09

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: Sh. Anil Puri, AdvFor Respondent: Sh. Chandrajit Singh, CIT DR
Section 263Section 269SSection 271D

delay of 967 days in filing these appeals is hereby condoned and appeals are admitted to be heard on merits. 5. The ld. Pr. CIT has observed that during the course of assessment proceedings in the case of M/s Tirath Ram Badri Nath, Abohar in respect of AY 2008-09, AO has noted that the appellant Sh. Manjit Krishan Malhotra

SMT. KRISHNA DEVI EDUCATIONAL CHARITABLE SOCIETY ,HOSIARPUR vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1, JALANDHAR

In the result, the appeal is dismissed both being barred by time limitation and on merits also

ITA 4/ASR/2023[2008-09]Status: DisposedITAT Amritsar12 May 2023AY 2008-09

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 132Section 142(1)Section 153ASection 250(6)Section 271Section 271(1)(b)Section 274

Section 153A and 142(1), which were not complied with, the assessee cannot claim ignorance of the proceedings which were going on in his case. Hence, the condonation of delay application is rejected in this case. Reliance is being placed on the judgment of Hon'ble Supreme Court in the case of Mani Mandir Sewa Nyas Samiti Ramghat Ayodhya

SMT. KRISHNA DEVI EDUCATIONAL CHARITABLE SOCIETY ,HOSHIARPUR vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1, JALANDHAR

In the result, the appeal is dismissed both being barred by time limitation and on merits also

ITA 1/ASR/2023[2004-05]Status: DisposedITAT Amritsar12 May 2023AY 2004-05

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 132Section 142(1)Section 153ASection 250(6)Section 271Section 271(1)(b)Section 274

Section 153A and 142(1), which were not complied with, the assessee cannot claim ignorance of the proceedings which were going on in his case. Hence, the condonation of delay application is rejected in this case. Reliance is being placed on the judgment of Hon'ble Supreme Court in the case of Mani Mandir Sewa Nyas Samiti Ramghat Ayodhya

SMT KRISHNA DEVI EDUCATIONAL CHARITABLE SOCIETY ,HOSHIARPUR vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1, JALANDHAR

In the result, the appeal is dismissed both being barred by time limitation and on merits also

ITA 5/ASR/2023[2009-10]Status: DisposedITAT Amritsar12 May 2023AY 2009-10

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 132Section 142(1)Section 153ASection 250(6)Section 271Section 271(1)(b)Section 274

Section 153A and 142(1), which were not complied with, the assessee cannot claim ignorance of the proceedings which were going on in his case. Hence, the condonation of delay application is rejected in this case. Reliance is being placed on the judgment of Hon'ble Supreme Court in the case of Mani Mandir Sewa Nyas Samiti Ramghat Ayodhya

SMT. KRISHNA DEVI EDUCATIONAL CHARITABLE SOCIETY ,HOSHIARPUR vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1, JALANDHAR

In the result, the appeal is dismissed both being barred by time limitation and on merits also

ITA 6/ASR/2023[2010-11]Status: DisposedITAT Amritsar12 May 2023AY 2010-11

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 132Section 142(1)Section 153ASection 250(6)Section 271Section 271(1)(b)Section 274

Section 153A and 142(1), which were not complied with, the assessee cannot claim ignorance of the proceedings which were going on in his case. Hence, the condonation of delay application is rejected in this case. Reliance is being placed on the judgment of Hon'ble Supreme Court in the case of Mani Mandir Sewa Nyas Samiti Ramghat Ayodhya

SMT KRISHNA DEVI EDUCATIONAL CHARITABLE SOCIETY ,HOSHIARPUR vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1, JALANDHAR

In the result, the appeal is dismissed both being barred by time limitation and on merits also

ITA 3/ASR/2023[2006-07]Status: DisposedITAT Amritsar12 May 2023AY 2006-07

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 132Section 142(1)Section 153ASection 250(6)Section 271Section 271(1)(b)Section 274

Section 153A and 142(1), which were not complied with, the assessee cannot claim ignorance of the proceedings which were going on in his case. Hence, the condonation of delay application is rejected in this case. Reliance is being placed on the judgment of Hon'ble Supreme Court in the case of Mani Mandir Sewa Nyas Samiti Ramghat Ayodhya

SMT KRISHNA DEVI EDUCATIONAL CHARITABLE SOCIETY ,HOSHIARPUR vs. DEPUTY COMMISSIONER OF INCOE TAX CENTRAL CIRCLE -1, JALANDHAR

In the result, the appeal is dismissed both being barred by time limitation and on merits also

ITA 2/ASR/2023[2005-06]Status: DisposedITAT Amritsar12 May 2023AY 2005-06

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 132Section 142(1)Section 153ASection 250(6)Section 271Section 271(1)(b)Section 274

Section 153A and 142(1), which were not complied with, the assessee cannot claim ignorance of the proceedings which were going on in his case. Hence, the condonation of delay application is rejected in this case. Reliance is being placed on the judgment of Hon'ble Supreme Court in the case of Mani Mandir Sewa Nyas Samiti Ramghat Ayodhya

GURPREET SINGH KHURANA,JALANDHAR vs. ITO WARD 1(5), JALANDHAR

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

ITA 539/ASR/2024[2017-18]Status: DisposedITAT Amritsar22 Aug 2025AY 2017-18

Bench: Sh. Udayan Das Gupta & Sh. Khettra Mohan Roy

Section 143(3)Section 263

22 .08.2025 ORDER Per: Khettra Mohan Roy, AM: This appeal of the assessee is directed against the order of ld. CIT (Appeals), NFAC, Delhi, dated 19.07.2024 for the A.Y. 2017-18 passed u/s 143(3). Condonation of delay; 2. At the outset, it is noted that there is a delay of 10 days in filing the appeal before

AMARJOT SINGH VILLAGE BABEHALI DISTT GURDASPUR,GURDASPUR vs. INCOME TAX OFFICER WARD GURDASPUR, GURDASPUR

In the result, all the five appeals filed by the assessee are allowed for statistical

ITA 102/ASR/2025[2017-2018]Status: DisposedITAT Amritsar07 Oct 2025AY 2017-2018

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta

For Appellant: Sh. P. N. Arora, Adv
Section 142(1)Section 143(3)Section 147Section 148Section 250Section 69

section 44AB of the Act, 1961. However, since we have remanded the quantum appeal back to the files of the ld. first appellate authority for adjudication on merits of the case, we also deem it fit and proper to remand this penalty appeal u/s 271B back to the ld. first appellate authority to decide the matter in tandem with