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7 results for “condonation of delay”+ Section 200A(1)(c)clear

Sorted by relevance

Patna466Pune115Chennai85Delhi57Visakhapatnam29Dehradun19Cochin17Surat14Hyderabad13Panaji10Mumbai9Bangalore7Kolkata7Raipur6Amritsar5Agra4Nagpur4Indore3Chandigarh3Lucknow3Jaipur3Jabalpur1Jodhpur1Ahmedabad1

Key Topics

Section 234E43Section 271H32Section 200A23TDS7Condonation of Delay6Addition to Income5Section 271(1)(a)4Section 24Penalty

M/S. CHILD DEVELOPMENT PROJECT OFFICER,SHIVAMOGGA vs. INCOME-TAX OFFICER, TDS WARD, DAVANGERE

The appeals are partly allowed to the aforesaid extent

ITA 882/BANG/2023[26Q/Quarter-4/2014-15]Status: DisposedITAT Bangalore09 Jan 2024

Bench: Shri George George Kshri Laxmi Prasad Sahu

For Appellant: Shri Hemant Pai, C.AFor Respondent: Shri Nischal B, Addl. CIT (DR)
Section 250

condone the delay in filing the appeal after relying on the above judgment. ITA Nos.882-890/Bang/2023 Page 10 of 17 19. Coming to the merit of the case, the sole issue involved in all these appeals are with regard to dismissing the appeal of the assessee by the CIT(A) for challenging the fee imposed u/s 234(E) for delay

ROOMAN TECHNOLOGIES PVT LTD,BENGALURU vs. INCOME TAX OFFICER, WARD-3(1), BANGALORE

In the result, appeals of the assessee are allowed

4
Section 2503
Limitation/Time-bar3
ITA 533/BANG/2025[2015-16 Q4]Status: Disposed
ITAT Bangalore
23 Jul 2025

Bench: Shri. Laxmi Prasad Sahu & Shri. Soundararajan K

For Appellant: Shri. Vinod Gard, CAFor Respondent: Shri. R. Rajamanohar, JCIT(DR)(ITAT), Bangalore
Section 2Section 200ASection 234ESection 271(1)(a)Section 271H

delay in filing the appeal which is as under: 3. On going through the above condonation petition that the assessee had reasonable cause for not to file appeal within the speicified date and the reasons have been explained. Therefore, relying on the judgment of the Hon’ble Apex Court in the case of Collector, Land Acquisition, Anantnag v. Katiji

ROOMAN TECHNOLOGIES PVT LTD., ,BENGALURU vs. INCOME TAX OFFICER, WARD-3(1), BANGALORE

In the result, appeals of the assessee are allowed

ITA 534/BANG/2025[2015-16 Q1]Status: DisposedITAT Bangalore23 Jul 2025

Bench: Shri. Laxmi Prasad Sahu & Shri. Soundararajan K

For Appellant: Shri. Vinod Gard, CAFor Respondent: Shri. R. Rajamanohar, JCIT(DR)(ITAT), Bangalore
Section 2Section 200ASection 234ESection 271(1)(a)Section 271H

delay in filing the appeal which is as under: 3. On going through the above condonation petition that the assessee had reasonable cause for not to file appeal within the speicified date and the reasons have been explained. Therefore, relying on the judgment of the Hon’ble Apex Court in the case of Collector, Land Acquisition, Anantnag v. Katiji

ROOMAN TECHNOLOGIES PVT LTD,BANGALORE vs. INCOME TAX OFFICER, WARD-3(1),, BANGALORE

In the result, appeals of the assessee are allowed

ITA 535/BANG/2025[2015-16 Q2]Status: DisposedITAT Bangalore23 Jul 2025

Bench: Shri. Laxmi Prasad Sahu & Shri. Soundararajan K

For Appellant: Shri. Vinod Gard, CAFor Respondent: Shri. R. Rajamanohar, JCIT(DR)(ITAT), Bangalore
Section 2Section 200ASection 234ESection 271(1)(a)Section 271H

delay in filing the appeal which is as under: 3. On going through the above condonation petition that the assessee had reasonable cause for not to file appeal within the speicified date and the reasons have been explained. Therefore, relying on the judgment of the Hon’ble Apex Court in the case of Collector, Land Acquisition, Anantnag v. Katiji

ROOMAN TECHNOLOGIES PVT LTD,BANGALORE vs. INCOME TAX OFFICER, WARD-3(1)& TDS, BANGALORE

In the result, appeals of the assessee are allowed

ITA 536/BANG/2025[2015-16 Q 3]Status: DisposedITAT Bangalore23 Jul 2025

Bench: Shri. Laxmi Prasad Sahu & Shri. Soundararajan K

For Appellant: Shri. Vinod Gard, CAFor Respondent: Shri. R. Rajamanohar, JCIT(DR)(ITAT), Bangalore
Section 2Section 200ASection 234ESection 271(1)(a)Section 271H

delay in filing the appeal which is as under: 3. On going through the above condonation petition that the assessee had reasonable cause for not to file appeal within the speicified date and the reasons have been explained. Therefore, relying on the judgment of the Hon’ble Apex Court in the case of Collector, Land Acquisition, Anantnag v. Katiji

SRI CHANNABASAVESHWARA SWAMY RURAL EDUCATION SOCIETY,TUMKUR vs. INCOME-TAX OFFICER,(EXEMPTIONS) WARD-3, BANGALORE

In the result, all the appeals filed by the assessee stands allowed

ITA 582/BANG/2023[2013-14]Status: DisposedITAT Bangalore26 Oct 2023AY 2013-14

Bench: Smt. Beena Pillai & Shri Laxmi Prasad Sahu

For Respondent: Shri Narendra Sharma
Section 200ASection 234ESection 250

1) Ordinarily, a litigant does not stand to benefit by lodging an appeal late (2) Refusing to condone delay can result in a meritorious matter being thrown at the very threshold and cause of justice being defeated. As against this, when delay is condoned, the highest that can happen is that a cause would be decided on merits after hearing

M/S. SREENIDHI SHELTERS,BANGALORE vs. INCOME-TAX OFFICER, TDS, WARD-3(2), BANGALORE

In the result, the appeal by the assessee is allowed

ITA 351/BANG/2024[2013-14]Status: DisposedITAT Bangalore28 Jun 2024AY 2013-14

Bench: Shri Laxmi Prasad Sahu & Shri Soundararajan K., Judciial Member Assessment Year : 2013-14

For Appellant: Shri Sanjay Chikkamath, CAFor Respondent: Shri Subramanian, S. Jt.CIT(DR)(ITAT), Bengaluru
Section 154Section 200(3)Section 200ASection 200A(1)(c)Section 234E

delay in filing the appeal before the Tribunal is condoned. 4. The sole and substantive issue raised by the assessee is the levy of late fee u/s. 234E of the Act of Rs.2,02,514. Briefly stated the assessee is a partnership firm engaged in the business of site preparation work. It filed quarterly TDS return in Form 26Q4