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95 results for “condonation of delay”+ Section 27clear

Sorted by relevance

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Key Topics

Section 144100Addition to Income58Section 153A54Natural Justice42Section 250(6)41Disallowance36Depreciation35Section 14824Section 12A

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

sections 11 and 12 derived excluding Voluntary Contribution 7337939” Thus the Ld CIT(E) should not have doubted the audit date because the audit report is also dated 22/02/2018 which was also uploaded with the department on 18/02/2020 i.e. before 31/03/2020. (iv) That the Ld. CIT(E) miserably failed to appreciate that no reasonable opportunity of being heard was ever

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

Showing 1–20 of 95 · Page 1 of 5

23
Section 26322
Condonation of Delay19
Section 25017

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

27 STC398 (P&H) applied; Smt. Nirmal Khosla vs. Union of India & Ors. AIR 1976 P&H 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

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

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

27 STC398 (P&H) applied; Smt. Nirmal Khosla vs. Union of India & Ors. AIR 1976 P&H 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

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)

condoning the delay. 24. On the question of perversity of the decision of the Tribunal we may also refer to the judgment of the Supreme Court in I.T.A. No. 257 & 258/Asr/2025 Assessment Year: N/A 11 Sree Meenakshi Mills Ltd. v. CIT [1957] 31 ITR 28. In that judgment, it was noted that only a question of law can be referred

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)

condoning the delay. 24. On the question of perversity of the decision of the Tribunal we may also refer to the judgment of the Supreme Court in I.T.A. No. 257 & 258/Asr/2025 Assessment Year: N/A 11 Sree Meenakshi Mills Ltd. v. CIT [1957] 31 ITR 28. In that judgment, it was noted that only a question of law can be referred

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

27 from pg. 3 and 13 is as under: “10. That under similar circumstances, Honorable High Court of Andhra Pradesh and Telangana condoned delay of 154 days in the case of THUNUGUNTLA JAGAN MOHAN RAO vs. DEPUTY COMMISSIONER OF INCOME TAX 427 ITR 0204 in filing appeal against order u/s 263 of the Act with following observations in para

SHRI GAMDOOR SINGH ,MANSA vs. INCOME TAX OFFICER WARD- 1 (5), MANSA

In the result, the appeal filed by the assessee is allowed for statistical

ITA 149/ASR/2023[2013-14]Status: DisposedITAT Amritsar07 Jul 2023AY 2013-14

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

Section 68

section 68 are not applicable as the assessee appellant has made re- payment of loan taken from the bank against limit. As such addition of Rs. 9,10,000/- confirmed by the Ld. CIT(A) is unjustified and bad in law. The same be deleted. 3 I.T.A. No. 149/Asr/2023 Gamdoor Singh v. ITO 6. That the appellant craves

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

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

ITA 598/ASR/2024[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

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

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

ITA 103/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

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

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 101/ASR/2025[2015-2016]Status: DisposedITAT Amritsar07 Oct 2025AY 2015-2016

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

AMARJOT SINGH,GURDASPUR vs. INCOME TAX OFFICER WARD GURDASPUR, GURDASPUR

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

ITA 597/ASR/2024[2015-2016]Status: DisposedITAT Amritsar07 Oct 2025AY 2015-2016

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

BHAGAT PARKASH KAMAL SHARMA,JAMMU vs. INCOME TAX OFFICER WARD -1 (1), JAMMU

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

ITA 184/ASR/2021[2013-14]Status: DisposedITAT Amritsar07 Feb 2023AY 2013-14

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

Section 127Section 127(2)Section 144Section 249(2)Section 250Section 68

27-02-2019 that implies the appellant attitude and deliberate inaction on the part of the appellant. 7. Considering the above discussion and facts, the appeal filed is not in conformity with the provisions of Sec 249(2) of the Act, and there is no sufficient cause for condonation of the delay in filing of the appeal, the present appeal

SMT. PARMINDER KAUR,LUDHIANA vs. INCOME TAX OFFICER, 3(3), JALANDHAR

In the result, the appeal is partly allowed

ITA 643/ASR/2017[2009-10]Status: DisposedITAT Amritsar16 Aug 2021AY 2009-10

Bench: Sh. Laliet Kumar & Dr. M. L. Meena

Section 147Section 148

condoning the delay in the open court to the CIT (DR) and directed the parties to make submissions on the merit of the case and the matter was adjourned to 12.07.2021. The A.R. for the assessee had submitted that the additions 16. were made by the Assessing Officer made on the photo copy of a forged agreement to sell dated

SHRI AMRITPAL SINGH (PROP),JALANDHAR vs. PRINCIPAL COMMISSIONER OF INCOME TAX- 1, JALANDHAR

In the result, appeal of the assessee ITA No

ITA 425/ASR/2019[2014-15]Status: DisposedITAT Amritsar13 Sept 2023AY 2014-15

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

Section 110Section 263Section 54D

delay for 14 days is condoned. 3. The assessee has taken the following grounds: “1. That in the facts and circumstances of the case and in law, the order passed by worthy PCIT -1 is arbitrary, whimsical, bad in law and deserves to be quashed. 2. That in the facts and circumstances of the case and in law, the order

MESERS ALFA MECHANICAL & ELECTRICALS ENGINEERING WORKS,SRINAGAR vs. INCOME TAX OFICER WARD 3 (1), SRINAGAR

In the result ITA No. 137/ASR/2018 and ITA No

ITA 99/ASR/2018[2008-09]Status: DisposedITAT Amritsar15 Feb 2023AY 2008-09

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

For Appellant: Umar Rashid Wani, AdvFor Respondent: Smt. Kanchan Garg, Sr. DR
Section 143(3)Section 250(6)Section 271(1)(c)Section 69

section 271(1)(c) before the ITAT. The ld, CIT(A) first served the order related to penalty. The assessee was waiting for quantum appeal as per advice of consultant. The wrong advice of the consultant may cause the delay for filing the appeal. The Revenue has not made any objection related to condonation of delay for 149 days. Accordingly

M/S ALFA MECHANICAL & ELECTRICALS ENGINEERING WORKS,SRINAGAR vs. INCOME TAX OFFICER, WARD 3(1), SRINAGAR

In the result ITA No. 137/ASR/2018 and ITA No

ITA 137/ASR/2018[2008-09]Status: DisposedITAT Amritsar15 Feb 2023AY 2008-09

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

For Appellant: Umar Rashid Wani, AdvFor Respondent: Smt. Kanchan Garg, Sr. DR
Section 143(3)Section 250(6)Section 271(1)(c)Section 69

section 271(1)(c) before the ITAT. The ld, CIT(A) first served the order related to penalty. The assessee was waiting for quantum appeal as per advice of consultant. The wrong advice of the consultant may cause the delay for filing the appeal. The Revenue has not made any objection related to condonation of delay for 149 days. Accordingly

ROYAL FURNISHER ,JAMMU vs. ASSESING OFFICER WARD- 2 (2), JAMMU

In the result appeal of the assessee bearing ITA No

ITA 54/ASR/2022[2018-19]Status: DisposedITAT Amritsar20 Dec 2022AY 2018-19

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

Section 139(1)Section 143(1)Section 2(24)(x)Section 250oSection 36Section 36(1)(va)Section 43B

condoned. 4. Tersely we advert the fact of the case. The addition was made for delayed payment of PF and ESI amount of Rs. 4,16,169/-before the close of the financial year and Rs.71,818/- on 18.04.2018 related to EPF payable. The assessee filed an I.T.A. No.54/Asr/2022 4 Assessment Year: 2018-19 appeal before

MEASAGE GURU NANAK MILK PRODUCTS,FEROZEPUR CANTT vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1, JALANDHAR

In the result, the particular issue u/s 153C of the Act related in ITA

ITA 583/ASR/2019[2012-13]Status: DisposedITAT Amritsar11 Aug 2022AY 2012-13

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

Section 144Section 153A

Section 153C of the Act 8. This issue is agitated by ld. Counsel of the assessee. The assessee is prayed for ITA No. 583/Asr/2019 is the lead case for this particular issue. The grounds of the assessee is reproduce hereunder: “1. That the order passed by the Ld. Assessing Officer dated 27.12.2018 is against the law and facts of this

MEASAGE GURU NANAK MILK PRODUCTS ,FEROZEPUR CANTT vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1, JALANDHAR

In the result, the particular issue u/s 153C of the Act related in ITA

ITA 584/ASR/2019[2013-14]Status: DisposedITAT Amritsar11 Aug 2022AY 2013-14

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

Section 144Section 153A

Section 153C of the Act 8. This issue is agitated by ld. Counsel of the assessee. The assessee is prayed for ITA No. 583/Asr/2019 is the lead case for this particular issue. The grounds of the assessee is reproduce hereunder: “1. That the order passed by the Ld. Assessing Officer dated 27.12.2018 is against the law and facts of this