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306 results for “condonation of delay”+ Section 9clear

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Key Topics

Addition to Income62Condonation of Delay58Section 14457Section 250(6)53Section 25050Natural Justice46Section 12A42Section 44A39Section 153A

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

9. That it is prayed that the exemption u/s 12A may kindly be allowed in the interest of natural justice. 10. That any other ground of appeal which may be argued at the time of hearing of the appeal. 2. Briefly, the facts of the case are thatin this case,assessee filed application for condonation of delay under section

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

Showing 1–20 of 306 · Page 1 of 16

...
36
Section 143(3)31
Section 271B31
Disallowance31

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

9. The Ld. Counsel also relied upon the decision of Coordinate Bench in case of M/s Gurfateh Films and Sippy Grewal Productions P Ltd. vs Pr. CIT (Central), Ludhiana in ITA No. 92/Asr/2020 dated 23.12.2021 where the Bench has condoned the delay of 665 days wherein the Appellant has proved its bonafide, when the erstwhile AR has delayed despite

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

9. The Ld. Counsel also relied upon the decision of Coordinate Bench in case of M/s Gurfateh Films and Sippy Grewal Productions P Ltd. vs Pr. CIT (Central), Ludhiana in ITA No. 92/Asr/2020 dated 23.12.2021 where the Bench has condoned the delay of 665 days wherein the Appellant has proved its bonafide, when the erstwhile AR has delayed despite

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)

condonation of delay and most of the cases have arisen under section 5 of I.T.A. No. 257 & 258/Asr/2025 Assessment Year: N/A 9

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)

condonation of delay and most of the cases have arisen under section 5 of I.T.A. No. 257 & 258/Asr/2025 Assessment Year: N/A 9

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

9 years is a huge delay for adjudicating the appeal by the ld. CIT(A). But the assessee also submitted the “reasonable cause” for filing the appeal in delay. In fact, the revenue also not able to submit proof for any other mode of service of intimation to the assessee. However, through the E- mail there is huge confusion

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

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

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

condonation of delay in filing of Form 9A & Form 10 by the Commissioners is not of any help to the assessee, as section 13(9

ESTATE OF SH. JAGIR SINGH BHULLAR,AMRITSAR. vs. THE INCOME TAX OFFICER, TARN TARAN

In the result, the appeals of the assessee is partly allowed

ITA 306/ASR/2014[2007-08]Status: DisposedITAT Amritsar30 Dec 2019AY 2007-08

Bench: Shri N.K. Choudhry, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita Nos.306/Asr/2014 & 591/Asr/2015 ("नधा"रणवष" / Assessment Year: 2007-08) Estate Of Sh. Jagir Singh Bhullar Vs. Income Tax Officer, Through S. Jasbir—Singh Ward-1(3), Bhullar, Tarn Taran, E-250 Ranjit Avenue, Amritsar, Punjab. Punjab.

For Appellant: Sh. Padam Bahl, CAFor Respondent: Sh. Charan Dass , DR
Section 143(3)Section 147Section 168Section 263Section 271(1)

condone the delay and admit the appeal for adjudication. 4. First we shall take assessee`s appeal in ITA No. 306/ASR/2014, for A.Y.2007-08.The grounds of appeal raised by the assessee in ITA No. 306/ASR/2014 are as follows: “1. That the Assessment Order passed by Ld. Assessing Officer u/s. 143(3)/147 of the Income- tax Act, 1961, as well

THE INCOME TAX OFFICER, TARN TARAN vs. ESTATE OF LATE SH. JAGIR SINGH BHULLAR, TARN TARAN

In the result, the appeals of the assessee is partly allowed

ITA 591/ASR/2015[2007-08]Status: DisposedITAT Amritsar30 Dec 2019AY 2007-08

Bench: Shri N.K. Choudhry, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita Nos.306/Asr/2014 & 591/Asr/2015 ("नधा"रणवष" / Assessment Year: 2007-08) Estate Of Sh. Jagir Singh Bhullar Vs. Income Tax Officer, Through S. Jasbir—Singh Ward-1(3), Bhullar, Tarn Taran, E-250 Ranjit Avenue, Amritsar, Punjab. Punjab.

For Appellant: Sh. Padam Bahl, CAFor Respondent: Sh. Charan Dass , DR
Section 143(3)Section 147Section 168Section 263Section 271(1)

condone the delay and admit the appeal for adjudication. 4. First we shall take assessee`s appeal in ITA No. 306/ASR/2014, for A.Y.2007-08.The grounds of appeal raised by the assessee in ITA No. 306/ASR/2014 are as follows: “1. That the Assessment Order passed by Ld. Assessing Officer u/s. 143(3)/147 of the Income- tax Act, 1961, as well

MEASAGE GRAM SEWA AND VIKLANG SHAYTA SANSTHA REGD,BATHINDA vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-1, (EXEMPTION), CHANDIGARH

The appeal of the assessee is allowed in the terms indicated as above

ITA 619/ASR/2019[2016-17]Status: DisposedITAT Amritsar02 Mar 2022AY 2016-17

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

For Appellant: Sh. K. R. Jain, AdvFor Respondent: Sh. Satbir Singh, Sr. DR
Section 11Section 12ASection 139(9)Section 143(1)Section 154Section 4

9) of the Act, to remove defects in the return and so the assessee was entitled to exemption under Section 4 Assessment Year: 2016-17 11 of the Act. Even otherwise, the AO had powers to condone the delay

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 Rule 9

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 Rule 9

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 Rule 9

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 Rule 9

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

9. Thereafter the assessee approached the undersigned to look Into the matter and after searching the portal of the assessee It came to notice that CIT(A) had passed ex-parte order dismissing the appeal of the assessee. 10. That since the order passed by CIT(A) u/s 250 was not received by the assessee as a result the assessee

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