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326 results for “condonation of delay”+ Section 4(5)clear

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Chennai4,131Mumbai3,970Delhi3,244Kolkata2,171Pune1,841Bangalore1,676Ahmedabad1,395Hyderabad1,217Jaipur919Patna737Surat633Chandigarh574Indore539Nagpur521Cochin490Visakhapatnam439Raipur412Lucknow392Rajkot332Amritsar326Karnataka301Cuttack301Panaji201Agra157Calcutta111Guwahati108Dehradun103Jodhpur96Allahabad72SC62Jabalpur61Ranchi59Telangana48Varanasi37Andhra Pradesh17Rajasthan11Orissa9Kerala7Punjab & Haryana5Himachal Pradesh5A.K. SIKRI ROHINTON FALI NARIMAN2Gauhati1R.M. LODHA ANIL R. DAVE1A.K. SIKRI N.V. RAMANA1VIKRAMAJIT SEN SHIVA KIRTI SINGH1DIPAK MISRA R.K. AGRAWAL PRAFULLA C. PANT1

Key Topics

Section 14476Section 250(6)75Addition to Income67Natural Justice45Disallowance43Condonation of Delay40Section 153A38Depreciation36Section 263

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)

4. The relevant material facts, as culled out from the material on record, are as follows. The assessee-trust filed an application, in Form No.10AB electronically, for approval under clause (iii) of first proviso to sub-section (5) of section 80G of the Act. Since the assessee has field the present application in Form No.10AB, u/s 80G(5

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

Showing 1–20 of 326 · Page 1 of 17

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Section 143(3)31
Section 271B30
Section 25026
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)

4. The relevant material facts, as culled out from the material on record, are as follows. The assessee-trust filed an application, in Form No.10AB electronically, for approval under clause (iii) of first proviso to sub-section (5) of section 80G of the Act. Since the assessee has field the present application in Form No.10AB, u/s 80G(5

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

section 192 (2)(b) of the income tax act; that the assessee filed return on 21/03/2018, vide Acknowledgement Receipt No.473220961210318(APB, Pg. 5) but Audit Report in Form No.10B was not filed within the stipulated period under the Act.The PCIT exemption stated that CBDT circular no 10/2019 date 22/05/2019 authorizes to condone the delay in filling of audit report

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

4 Bahadur Ke Textiles & Knitwear Association v. CIT 7. It was pointed to the Ld. Counsel, that the appeal bearing ITA No. 86/Asr/2020 is late by 501 days and for that the Ld. Counsel alongwith appeal filed in ITA 86/Asr/2020, filed a condonation application, which is being reproduced as under:- “Condonation Application “Condonation Application in the instant case, is necessitated

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

4 Bahadur Ke Textiles & Knitwear Association v. CIT 7. It was pointed to the Ld. Counsel, that the appeal bearing ITA No. 86/Asr/2020 is late by 501 days and for that the Ld. Counsel alongwith appeal filed in ITA 86/Asr/2020, filed a condonation application, which is being reproduced as under:- “Condonation Application “Condonation Application in the instant case, is necessitated

PUNJAB STATE WAREHOUSING CORPORATION,HOSHIARPUR vs. INCOME TAX OFFICER - TDS-1, JALANDHAR

In the result, the appeals filed are allowed for statistical purpose

ITA 646/ASR/2019[2014-15]Status: DisposedITAT Amritsar31 Jan 2023AY 2014-15

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

Section 156Section 194CSection 249Section 264Section 5

section 5 of the Limitation Act, the application must not only show as to why he did not file the appeal on the last day of limitation but he must explain each days delay in filing the appeal. The appellant has failed to explain the delay in filing of appeal after getting instructions from the head office on 26.06.2014. Moreover

PUNJAB STATE WAREHOUSING CORPORATION,HOSHIARPUR vs. INCOME TAX OFFICER TDS-1`, JALANDHAR

In the result, the appeals filed are allowed for statistical purpose

ITA 644/ASR/2019[2012-13]Status: DisposedITAT Amritsar31 Jan 2023AY 2012-13

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

Section 156Section 194CSection 249Section 264Section 5

section 5 of the Limitation Act, the application must not only show as to why he did not file the appeal on the last day of limitation but he must explain each days delay in filing the appeal. The appellant has failed to explain the delay in filing of appeal after getting instructions from the head office on 26.06.2014. Moreover

PUNJAB STATE WAREHOUSING CORPORATION,HOSHIARPUR vs. INCOME TAX OFFICER TDS-1, JALANDHAR

In the result, the appeals filed are allowed for statistical purpose

ITA 645/ASR/2019[20103-14]Status: DisposedITAT Amritsar31 Jan 2023

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

Section 156Section 194CSection 249Section 264Section 5

section 5 of the Limitation Act, the application must not only show as to why he did not file the appeal on the last day of limitation but he must explain each days delay in filing the appeal. The appellant has failed to explain the delay in filing of appeal after getting instructions from the head office on 26.06.2014. Moreover

SANT BABA BODHA NANAD GAUSHALLA COMMITTEE,MANSA vs. COMMISSIONER OF INCOME TAX ( EXEMPTIONS), CHANDIGARH

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

ITA 257/ASR/2024[2023-24]Status: DisposedITAT Amritsar22 Aug 2025AY 2023-24

Bench: Shri Udayan Das Gupta & Shri Brajesh Kumar Singh[Assessment Year: 2023-24] Sant Baba Bodha Nand Gaushalla The Cit(Exemptions), Chandigarh, Committee/Aop (Trust) C/O-J. K. Aayakar Bhawan, Sector-17-E, Gupta, Advocate 4702, Hospital Vs Chandigarh-160017 Bazar, Bathinda, (Punjab)-151005 Pan-Aaits0667H Appellant Respondent Appellant By Shri J. K. Gupta, Adv Respondent By Sh. M.S. Nethrapal, Cit-Dr

Section 10Section 5Section 80GSection 80G(5)

4 09.01.2024 The assessee was intimated by the Assessing Officer vide notice dated 09.01.2024 that apparently, they had not filed the present application under Clause (iii) of first proviso to sub-section (5) of section 80G of the Act in Form No. 10AB, within the due date mentioned under Clause (iii) of first proviso to sub-section (5) of section

M.K HOTELS & RESORTS LIMITED,AMRITSAR vs. ASSISTANT COMMISSIONE OF INCOME TAX CIRCLE-1, AMRITSAR

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

ITA 57/ASR/2021[2010-11]Status: DisposedITAT Amritsar01 Mar 2023AY 2010-11

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

Section 139Section 143(1)Section 245Section 250oSection 80I

Section 5 and to condone the delay in re-filing the appeal with a certified copy of the order.” Hon'ble Supreme Court in the case of State of West Bengal V Adm.1972 AIR 749 “It is not possible to lay down precisely as to what facts or matters would constitute 'sufficient cause' under s. 5 of the Limitation

VOLUNTARY MEDCARE SOCIETY,SRINAGAR vs. INCOME TAX OFFICER ( EXEMPTIONS) WARD , JAMMU

In the result, the appeal of the assessee ITA No

ITA 262/ASR/2023[2018-19]Status: DisposedITAT Amritsar22 Nov 2023AY 2018-19

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

Section 11Section 12ASection 12A(1)Section 12A(1)(b)Section 139Section 139(1)Section 139(4)Section 143(1)Section 154Section 250

condoned by the CBDT on this Circular. 4. The ld. AR relied on the section 12A(1)(b) and he mentioned that it is pertinent to mention that section 12A(1)(b) as applicable for assessment year 2018- 19 requires the assessee to get the accounts audited by an accountant as defined under section (2) of section 288 and file

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

section 253(5), the I.T.A.T. has also been given powers to condone the delay. In this way, the discretion has been given to the I.T.A.T. to condone the delay in cases where sufficient cause is proved by the defaulter” 4

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

section 253(5), the I.T.A.T. has also been given powers to condone the delay. In this way, the discretion has been given to the I.T.A.T. to condone the delay in cases where sufficient cause is proved by the defaulter” 4

SHRI NITIN SEHGAL,JALANDHAR vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-3, JALANDHAR

In the result, the appeal of the assessee is dismissed

ITA 7/ASR/2022[2017-18]Status: DisposedITAT Amritsar15 May 2023AY 2017-18

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

Section 143(3)Section 5

section 5 of the Limitation Act, 1963. Accordingly, application for condonation of delay is rejected and the appeal would be liable to be dismissed on ground of delay. 10. Since, the application for condonation of delay of 781 days is rejected, hence, the grounds rendered academic. Respectfully, following the Hon’ble Jurisdictional High Court of Punjab 11. & Haryana, the appeal

AMANDIP SIINGH,HOUSE NO. NEAR NEHAR PATTI vs. ITO WARD 1, TARN TARAN, ITO WARD , TARN TARAN SARHALI ROAD

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

ITA 414/ASR/2024[2013-14]Status: DisposedITAT Amritsar22 Aug 2025AY 2013-14

Bench: Shri Udayan Das Gupta & Shri Brajesh Kumar Singh[Assessment Year: 2013-14]

Section 147Section 148Section 154Section 221(1)Section 250

5. That due to non receipt of deficiency notice the assessee could not file reply to the same and Id.CIT(A) framed the order ex parte dismissing the appeal on the ground that the assessee did not explain the reasons for the delay in the fling of appeal and did not make any request for the condonation of delay

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

5 of its order, held as follows: "4. In our view, both the Tribunal and the High Court ought to have adopted justice oriented and liberal approach by condoning the delay of 166 days." 7. While holding so, the Tribunal was directed to decide the appeal in accordance with law. A copy of this order of Hon'ble Apex Court

EXEXECUTIVE ENGINEER FLORICULTURE ,SRI NAGAR vs. DEPUTY COMMISSIONER OF INCOME TAX CPC (TDS), SRI NAGAR

Appeals are allowed for statistical purpose

ITA 136/ASR/2021[2019-20]Status: DisposedITAT Amritsar10 Oct 2022AY 2019-20

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

For Appellant: Sh. Mohd. Iqbal Untoo, CAFor Respondent: Ms. Amanpreet Kaur, Sr. DR
Section 250

section 250 along with Condonation of delay annexed at the time of filing of appeal of Police transport workshop is attached). Also it is worthwhile to mention here that the National Faceless Appeal Centre Delhi as on 24.11.2021 in the case of KV01 BBCANTT BATWARA SRINAGAR vide Order No ITBA/NFAC/S/250/2021-22/1037171129(1) has condoned the delay of 4 years

EXEXECUTIVE ENGINEER FLORICULTURE ,SRI NAGAR vs. DEPUTY COMMISSIONER OF INCOME TAX CPC ( TDS ), SRINAGAR

Appeals are allowed for statistical purpose

ITA 137/ASR/2021[2020-21]Status: DisposedITAT Amritsar10 Oct 2022AY 2020-21

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

For Appellant: Sh. Mohd. Iqbal Untoo, CAFor Respondent: Ms. Amanpreet Kaur, Sr. DR
Section 250

section 250 along with Condonation of delay annexed at the time of filing of appeal of Police transport workshop is attached). Also it is worthwhile to mention here that the National Faceless Appeal Centre Delhi as on 24.11.2021 in the case of KV01 BBCANTT BATWARA SRINAGAR vide Order No ITBA/NFAC/S/250/2021-22/1037171129(1) has condoned the delay of 4 years

EXECUTIVE ENGINEER FLORICULTURE,SRI NAGAR vs. DEPUTY COMMISSIONER OF INCOME TAX CPC( TDS), SRINAGAR

Appeals are allowed for statistical purpose

ITA 133/ASR/2021[2016-17]Status: DisposedITAT Amritsar10 Oct 2022AY 2016-17

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

For Appellant: Sh. Mohd. Iqbal Untoo, CAFor Respondent: Ms. Amanpreet Kaur, Sr. DR
Section 250

section 250 along with Condonation of delay annexed at the time of filing of appeal of Police transport workshop is attached). Also it is worthwhile to mention here that the National Faceless Appeal Centre Delhi as on 24.11.2021 in the case of KV01 BBCANTT BATWARA SRINAGAR vide Order No ITBA/NFAC/S/250/2021-22/1037171129(1) has condoned the delay of 4 years