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47 results for “condonation of delay”+ Section 45(5)clear

Sorted by relevance

Mumbai564Chennai563Delhi534Kolkata323Bangalore240Ahmedabad179Hyderabad174Jaipur163Karnataka145Chandigarh134Pune116Nagpur81Indore64Lucknow63Cuttack52Amritsar47Raipur42Visakhapatnam41Rajkot40Surat40Calcutta39Patna38SC24Cochin22Telangana14Guwahati14Varanasi13Allahabad10Agra10Dehradun9Jabalpur5Panaji5Orissa4Ranchi3Jodhpur2Rajasthan2A.K. SIKRI N.V. RAMANA1Andhra Pradesh1Kerala1VIKRAMAJIT SEN SHIVA KIRTI SINGH1

Key Topics

Section 14466Addition to Income43Natural Justice37Section 250(6)34Disallowance34Depreciation33Condonation of Delay12Section 12A10Section 148

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

HEMOPHILLA SOCIETY OF KASHMIR,SRINAGAR vs. COMMISSIONER OF INCOME TAX ( EXEMPTIONS), CHANDIGARH

Showing 1–20 of 47 · Page 1 of 3

10
Section 2506
Section 143(3)6
Section 69A6

In the result, this appeal against the rejection for registration u/s 80G(5), is also

ITA 209/ASR/2024[2024-25]Status: DisposedITAT Amritsar29 Apr 2025AY 2024-25

Bench: Sh. Udayan Dasgupta & Sh. Krinwant Sahay

For Appellant: Sh. Mohd. Iqbal Untoo, C. A
Section 12ASection 12A(1)(ac)

45 days (forty five days) in filing this appeal and requests for admission of appeal to be decided on merits. The Ld. DR has no objection. Taking into consideration the medical limitations faced by the Secretary, we condone the delay and admit the appeal to be decided on merits. 3. Grounds of appeal taken by the assesseee in Form

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

INCOME TAX OFFICER WARD-2 (2), MUKTSAR vs. AJAIB SINGH, VILLAGE BHARU

In the result, the appeal of the revenue is dismissed

ITA 354/ASR/2024[2012]Status: DisposedITAT Amritsar30 Jun 2025

Bench: Sh. Udayan Dasgupta & Sh. Krinwant Sahay(Hybrid Hearing) I.T.A. No. 354/Asr/2024 Assessment Year: 2012-13

Section 143(3)Section 2(14)(iii)Section 250Section 54B

condone the delay and admit the appeal to be heard on merits. 3. The grounds of appeal in Form No. 36 are as under: “(i) On the facts & circumstances of the case, the Ld. CIT(A) has erred in deleting addition of Rs.3,68,15,000/- made on account of long term capital gain on sale of residential land

M/S CONTINENTAL CONSTRUCTION COMPANY ,JAMMU vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-1, JAMMU

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

ITA 93/ASR/2020[2011-12]Status: DisposedITAT Amritsar20 Jun 2023AY 2011-12

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

Section 143(3)Section 250(6)Section 68

delay for 122 days is condoned and appeal is taken for adjudication. 3. The assessee has taken the following grounds: - “1. That the Worthy Commissioner of Income Tax (Appeals)- lLudhianaand Deputy Commissioner of Income Tax Circle I Jammu have erred in law and facts of the case. In any case they have not applied their mind to the actual facts

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

BASHARAT SALEEM REHTOO,SRINAGAR vs. DCIT, ACIT CENT. CIRCLE , SRINAGAR

In the result the appeal of the assessee is allowed

ITA 456/ASR/2024[2019-20]Status: DisposedITAT Amritsar30 Jun 2025AY 2019-20

Bench: Sh. Udayan Dasgupta & Sh. Brajesh Kumar Singh

Section 132ASection 143(3)Section 250Section 44ASection 69A

condone the delay and admit the appeal to be heard on merits. 4. The grounds of appeal taken by assessee in form 36 are as follows: “1. The CIT(A); erred in confirming the addition of Rs. 700000/- made by the AO u/s 69A on account of cash found/ seized during the requisition u/s 132A on 03.12.2018. The order passed

SHRI ARNESH KUMAR SHAKAR EX. MLA,HOSHIARPUR vs. INCOME TAX OFFICER WARD, DASUYA

In the result, appeal of the assessee ITA No

ITA 6/ASR/2021[2010-11]Status: DisposedITAT Amritsar26 Jul 2023AY 2010-11

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

Section 143(3)Section 147Section 148Section 250Section 54Section 54F

delay for 683 days is condoned. 3. The assessee has taken the following grounds: “1. That neither in facts nor in law, the ld.CIT(A) was justified in upholding the validity of proceedings, wrongly initiated u/s.148 by the ld. ITO. 2. That sans any order passed by the ITO, giving effect to CIT(A) order for 2007-08, prior

M/S MEHTA INSTITUTE OF EDUCATION ,LUDHIANA vs. INCOME TAX OFFICER WARD (EXEMPTION), JALANDHAR

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

ITA 26/ASR/2019[2013-14]Status: DisposedITAT Amritsar15 Nov 2022AY 2013-14

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

For Appellant: Sh. Sudhir Sehgal, ARFor Respondent: Sh. S. M. Surendranath, Sr. DR
Section 10

delay of 8 days in filing appeal is hereby condoned and the appeal is allowed to be heard on merit. 4. The facts of the case in brief are that the assessee filed its return of income on 30.09.2013 declaring total income of Rs. Nil after claiming exemption u/s 10(23C) (iii) (ad) of the I.T. Act, 1961. During

INCOME TAX OFFICER, WARD-2(3), ABOHAR, INCOME TAX OFFICE, ABOHAR vs. RAJ KUMAR, ABOHAR

In the result, the appeal of the revenue is partly allowed

ITA 622/ASR/2024[2018-19]Status: DisposedITAT Amritsar06 Apr 2026AY 2018-19

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

For Appellant: Sh. Rajendra Jain, Adv
Section 143(3)Section 250Section 68Section 69A

45 days. In absence of any willful default the AO prayed for condonation of the delay and for admission of the appeal to be heard on merits. 3. Considering the sufficiency of reasons, we condone the delay and admit the appeal for hearing on merits. 4. Grounds of appeal taken by the revenue in Form No. 36 are as follows

SHRI HARBANS SINGH MANN,MANSA vs. INCOME TAX OFFICER WARD-1 (4), MANSA

In the result, the ground no

ITA 129/ASR/2022[2010-10]Status: DisposedITAT Amritsar07 Jul 2023AY 2010-10

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjeei.T.A. No.129/Asr/2022 Assessment Year: 2010-11

Section 147Section 148Section 151Section 250oSection 69A

delay of 128 days is condoned. 3. The assessee has taken the following concise grounds: “1. That the Ld. CIT (Appeals), has erred in confirming the action of the Assessing Officer in issuing the notice u/s 148 and with regard to reopening of the case. 2. That there was no reason to believe as per the reasons recorded

MESERS PEER PANCHAL EDUCATIONAL AND WELFARE TRUST ,JAMMU AND KASHMIR vs. COMMISSIONER OF INCOME TAX(EXEMPTIONS), CHANDIGARH

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

ITA 598/ASR/2018[2018-19]Status: DisposedITAT Amritsar28 Feb 2023AY 2018-19

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

Section 10Section 12A

condone the delay of 2 days in my case.” 3.1 Since, there was a short delay of 2 days in filing the appeal 4. The appellant filed an application in form No. 10A in the office of the Principal Commissioner of Income Tax (hereinafter referred to “the PCIT”), on 31.03.2018 seeking registration u/s 12AA of the Income

SH.RAMESH KUMAR MAHAJAN,JAMMU vs. INCOME TAX OFFICER (TDS), SRINAGAR

In the result, the appeal bearing ITA No

ITA 147/ASR/2019[2011-12]Status: DisposedITAT Amritsar14 Oct 2022AY 2011-12

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

Section 206CSection 250

delay of 02 days is condoned. 3. The assessee has taken the following grounds which are reproduced as below: “1) That the Ld. CIT (Appeals) is not justified in treating the Assessee as Assessee in default for non-collection of tax at source on sale of scrap. 2) That on the facts & circumstances of the case, the Ld. CIT (Appeals

SH. SHAM LAL,CHANDIGARH vs. D.C.I.T, CENTRAL CIRCLE , AMRITSAR

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

ITA 267/ASR/2017[2009-10]Status: DisposedITAT Amritsar21 Aug 2023AY 2009-10

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

Section 132Section 245C(1)Section 245DSection 245HSection 250Section 271Section 271A

condonation of delay in filing the belated appeal. 4. That the worthy CIT(A) should have allowed an opportunity of being heard to the assessee for filing the belated appeal. The Learned Chandigarh Bench has taken this view that the CIT(A) must allow an opportunity of being heard to the assessee in filing the belated appeal. This view

MEASAGE NARULA SOLVEX PRIVATE LIMITED,MOGA vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE , AMRITSAR

In the result, the appeals of the revenue are dismissed and appeals of assessee are allowed in the terms indicated above

ITA 33/ASR/2020[2010-11]Status: DisposedITAT Amritsar09 Jun 2023AY 2010-11

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

Section 144Section 250(6)

delay of 02 days is condoned. ITA No.58/Asr/2020 A.Y. 2012-13. 3.1 The revenue has taken the following grounds which are extracted as below: “1. Whether on the facts and circumstances of the case and in law, the Ld.CIT(A) has erred in restricting the addition of Rs. 6,62,27,272/- to Rs. 2,73,53,991/- on account

MEASAGE SAT KARTAR SOLVEX PRIVATE LIMITED,FEROZEPUR vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, AMRITSAR

In the result, the appeals of the revenue are dismissed and appeals of assessee are allowed in the terms indicated above

ITA 27/ASR/2020[2014-15]Status: DisposedITAT Amritsar09 Jun 2023AY 2014-15

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

Section 144Section 250(6)

delay of 02 days is condoned. ITA No.58/Asr/2020 A.Y. 2012-13. 3.1 The revenue has taken the following grounds which are extracted as below: “1. Whether on the facts and circumstances of the case and in law, the Ld.CIT(A) has erred in restricting the addition of Rs. 6,62,27,272/- to Rs. 2,73,53,991/- on account

MEASAGE.G H AGRO PRODUCTS PRIVATE LIMITED,AMRITSAR vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, AMRITSAR

In the result, the appeals of the revenue are dismissed and appeals of assessee are allowed in the terms indicated above

ITA 20/ASR/2020[2013-14]Status: DisposedITAT Amritsar09 Jun 2023AY 2013-14

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

Section 144Section 250(6)

delay of 02 days is condoned. ITA No.58/Asr/2020 A.Y. 2012-13. 3.1 The revenue has taken the following grounds which are extracted as below: “1. Whether on the facts and circumstances of the case and in law, the Ld.CIT(A) has erred in restricting the addition of Rs. 6,62,27,272/- to Rs. 2,73,53,991/- on account

MEASAGE SAT KARTAR SOLVEX PRIVATE LIMITED,FEROZEPUR vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, AMRITSAR

In the result, the appeals of the revenue are dismissed and appeals of assessee are allowed in the terms indicated above

ITA 26/ASR/2020[2013-14]Status: DisposedITAT Amritsar09 Jun 2023AY 2013-14

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

Section 144Section 250(6)

delay of 02 days is condoned. ITA No.58/Asr/2020 A.Y. 2012-13. 3.1 The revenue has taken the following grounds which are extracted as below: “1. Whether on the facts and circumstances of the case and in law, the Ld.CIT(A) has erred in restricting the addition of Rs. 6,62,27,272/- to Rs. 2,73,53,991/- on account

MEASAGE SAT KARTAR SOLVEX PRIVATE LIMITED,FEROZEPUR vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, AMRITSAR

In the result, the appeals of the revenue are dismissed and appeals of assessee are allowed in the terms indicated above

ITA 25/ASR/2020[2012-13]Status: DisposedITAT Amritsar09 Jun 2023AY 2012-13

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

Section 144Section 250(6)

delay of 02 days is condoned. ITA No.58/Asr/2020 A.Y. 2012-13. 3.1 The revenue has taken the following grounds which are extracted as below: “1. Whether on the facts and circumstances of the case and in law, the Ld.CIT(A) has erred in restricting the addition of Rs. 6,62,27,272/- to Rs. 2,73,53,991/- on account

MEASAGE G H AGRO PRODUCTS PRIVATE LIMITED,AMRITSAR vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, AMRITSAR

In the result, the appeals of the revenue are dismissed and appeals of assessee are allowed in the terms indicated above

ITA 19/ASR/2020[2012-13]Status: DisposedITAT Amritsar09 Jun 2023AY 2012-13

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

Section 144Section 250(6)

delay of 02 days is condoned. ITA No.58/Asr/2020 A.Y. 2012-13. 3.1 The revenue has taken the following grounds which are extracted as below: “1. Whether on the facts and circumstances of the case and in law, the Ld.CIT(A) has erred in restricting the addition of Rs. 6,62,27,272/- to Rs. 2,73,53,991/- on account