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44 results for “condonation of delay”+ Section 272A(1)(d)clear

Sorted by relevance

Delhi158Chennai86Surat50Mumbai46Bangalore44Visakhapatnam38Ahmedabad38Pune32Cochin27Lucknow26Karnataka21Cuttack19Kolkata19Hyderabad18Nagpur18Indore14Allahabad11Panaji10Jaipur9Chandigarh9Patna9Rajkot7Amritsar6Agra4Raipur3Jabalpur3SC2Ranchi1Jodhpur1Varanasi1Guwahati1

Key Topics

Section 234E178Section 200A145TDS36Section 271H32Section 10(5)15Condonation of Delay15Penalty15Addition to Income12Section 250

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

D E R PER BENCH All these appeals are filed by the assessee against the separate orders passed by the CIT(A), which is as under:- ITA Nos.882-890/Bang/2023 Page 2 of 17 S.No. ITA Nos. Asst. Year 1 882/Bang/2023 2014-15 2 883/Bang/2023 2014-15 3 884/Bang/2023 2014-15 4 885/Bang/2023 2015-16 5 886/Bang/2023 2015-16 6 887/Bang/2023

M/S. STATE BANK OF INDIA,BANGALORE vs. ADDITIONAL COMMISSIONER OF INCOME TAX, TDS RANGE - 3, BANGALORE

In the result, the appeals are allowed

Showing 1–20 of 44 · Page 1 of 3

11
Section 23411
Section 272A(2)(e)9
Exemption9
ITA 2414/BANG/2019[2012-13]Status: Disposed
ITAT Bangalore
12 Feb 2020
AY 2012-13

Bench: Shri N.V. Vasudevan & Shri A.K.Garodia

For Appellant: Shri H. MuralidharaFor Respondent: Shri Manjeet Singh, Addl.CIT(DR)(ITAT), Bengaluru
Section 10Section 10(5)Section 271

d) of sub section (1) or sub-section (2) of section 272A, sub-section (1) of section 272AA or section 272B or subsection (1) or subsection (1A) of section 272BB or sub- section (1) of section 272BBB or clause (b) of sub-section (1) or clause (b) or clause (c) of subsection (2) of section 273,no penalty shall

M/S. STATE BANK OF INDIA,BANGALORE vs. ADDITIONAL COMMISSIONER OF INCOME TAX, TDS RANGE- 3, BANGALORE

In the result, the appeals are allowed

ITA 2413/BANG/2019[2011-12]Status: DisposedITAT Bangalore12 Feb 2020AY 2011-12

Bench: Shri N.V. Vasudevan & Shri A.K.Garodia

For Appellant: Shri H. MuralidharaFor Respondent: Shri Manjeet Singh, Addl.CIT(DR)(ITAT), Bengaluru
Section 10Section 10(5)Section 271

d) of sub section (1) or sub-section (2) of section 272A, sub-section (1) of section 272AA or section 272B or subsection (1) or subsection (1A) of section 272BB or sub- section (1) of section 272BBB or clause (b) of sub-section (1) or clause (b) or clause (c) of subsection (2) of section 273,no penalty shall

M/S. STATE BANK OF INDIA,BANGALORE vs. ADDITIONAL COMMISSIONER OF INCOME TAX, TDS RANGE - 3, BANGALORE

In the result, the appeals are allowed

ITA 2417/BANG/2019[2013-14]Status: DisposedITAT Bangalore12 Feb 2020AY 2013-14

Bench: Shri N.V. Vasudevan & Shri A.K.Garodia

For Appellant: Shri H. MuralidharaFor Respondent: Shri Manjeet Singh, Addl.CIT(DR)(ITAT), Bengaluru
Section 10Section 10(5)Section 271

d) of sub section (1) or sub-section (2) of section 272A, sub-section (1) of section 272AA or section 272B or subsection (1) or subsection (1A) of section 272BB or sub- section (1) of section 272BBB or clause (b) of sub-section (1) or clause (b) or clause (c) of subsection (2) of section 273,no penalty shall

M/S. STATE BANK OF INDIA,BANGALORE vs. ADDITIONAL COMMISSIONER OF INCOME TAX, TDS RANGE - 3, BANGALORE

In the result, the appeals are allowed

ITA 2415/BANG/2019[2013-14]Status: DisposedITAT Bangalore12 Feb 2020AY 2013-14

Bench: Shri N.V. Vasudevan & Shri A.K.Garodia

For Appellant: Shri H. MuralidharaFor Respondent: Shri Manjeet Singh, Addl.CIT(DR)(ITAT), Bengaluru
Section 10Section 10(5)Section 271

d) of sub section (1) or sub-section (2) of section 272A, sub-section (1) of section 272AA or section 272B or subsection (1) or subsection (1A) of section 272BB or sub- section (1) of section 272BBB or clause (b) of sub-section (1) or clause (b) or clause (c) of subsection (2) of section 273,no penalty shall

M/S. STATE BANK OF INDIA,BANGALORE vs. ADDITIONAL COMMISSIONER OF INCOME TAX, TDS RANGE- 3, BANGALORE

In the result, the appeals are allowed

ITA 2416/BANG/2019[2012-13]Status: DisposedITAT Bangalore12 Feb 2020AY 2012-13

Bench: Shri N.V. Vasudevan & Shri A.K.Garodia

For Appellant: Shri H. MuralidharaFor Respondent: Shri Manjeet Singh, Addl.CIT(DR)(ITAT), Bengaluru
Section 10Section 10(5)Section 271

d) of sub section (1) or sub-section (2) of section 272A, sub-section (1) of section 272AA or section 272B or subsection (1) or subsection (1A) of section 272BB or sub- section (1) of section 272BBB or clause (b) of sub-section (1) or clause (b) or clause (c) of subsection (2) of section 273,no penalty shall

RAICHUR CITY URBAN CO-OPERATIVE BANK LTD.,,RAICHUR vs. DIT, BANGALORE

In the result, the appeal filed by the assessee is dismissed

ITA 1147/BANG/2015[2012-13]Status: DisposedITAT Bangalore26 Apr 2017AY 2012-13

Bench: Shri Inturi Rama Raoshri Laliet Kumarraichur City Urban Co-Operative Bank Ltd., Gunj Road, Raichur-584 102. . Appellant Vs. The Dy. Director Of Income-Tax Intelligence & Criminal Investigation, Bengaluru. . Respondent Appellant By : Shri B.S Sudheendra, C.A Respondent By : Shri G Kamaladar, Standing Counsel

For Appellant: Shri B.S Sudheendra, C.AFor Respondent: Shri G Kamaladar, Standing Counsel
Section 246A(1)Section 253(1)Section 271FSection 283B

272A; [or]] an order passed by an Assessing Officer under sub-section (3), of section 143 or section 147[or ITA No.1147/ /B/15 section 153A or section 153C] in pursuance of the directions of the Dispute Resolution Panel or an order passed under section 154 in respect of such order;] [***] Following clause (e) shall be inserted after clause (d

KOOUD SOFTWARE PRIVATE LIMITED,BANGALORE vs. DEPUTY DIRECTOR OF INCOME TAX, CPC-TDS, GHAZIABAD

In the result, appeal of the assessee is allowed

ITA 82/BANG/2022[2013-14 (24Q-QII)]Status: DisposedITAT Bangalore25 Mar 2022

Bench: Shri George George K & Ms. Padmavathy S

For Appellant: Shri Mukesh Tyagi, C.AFor Respondent: Shri Sankar Ganesh D, JCIT(DR)
Section 200ASection 200A(1)Section 234Section 234E

condoned in filing these appeals and the appeals are deemed to be filed in time for further adjudication. 3. Brief facts of the case are that the assessee is a private limited company. The DCIT, CPC, Bangalore (AO) has passed the orders u/s 200A(1) the Act levying late fee towards the delay in filing the TDS returns

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

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

In the result, appeals of the assessee are allowed

ITA 533/BANG/2025[2015-16 Q4]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., ,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

VEENA SOMANI ,BANGALORE vs. THE ASSISTANT COMMISSIONER OF INCOME TAX CPC TDS , GHAZIABAD

In the result, both the appeals filed by the assessee for Assessment

ITA 2822/BANG/2018[2013-14]Status: DisposedITAT Bangalore04 Jun 2019AY 2013-14

Bench: Shri N. V. Vasudevan & Shri Jason P Boaz

For Appellant: Smt. Suman Lunkar, CAFor Respondent: Dr. P. V. Pradeep Kumar, Addl. CIT
Section 154Section 200(1)Section 200ASection 200A(1)(c)Section 234E

D E R Per Jason P Boaz, Accountant Member These two appeals are directed against the orders of CIT(A)-10, Bangalore, both dated 25.07.2018, for Assessment Year 2013-14 for non-admission of the assessee’s appeals against the intimations issued by the ACIT-TDS-CPC u/s 200A of the Income Tax Act, 1961 (in short ‘the Act’) requiring

VEENA SOMANI ,BANGALORE vs. THE ASSISTANT COMMISSIONER OF INCOME TAX CPC TDS , GHAZIABAD

In the result, both the appeals filed by the assessee for Assessment

ITA 2823/BANG/2018[2013-14]Status: DisposedITAT Bangalore04 Jun 2019AY 2013-14

Bench: Shri N. V. Vasudevan & Shri Jason P Boaz

For Appellant: Smt. Suman Lunkar, CAFor Respondent: Dr. P. V. Pradeep Kumar, Addl. CIT
Section 154Section 200(1)Section 200ASection 200A(1)(c)Section 234E

D E R Per Jason P Boaz, Accountant Member These two appeals are directed against the orders of CIT(A)-10, Bangalore, both dated 25.07.2018, for Assessment Year 2013-14 for non-admission of the assessee’s appeals against the intimations issued by the ACIT-TDS-CPC u/s 200A of the Income Tax Act, 1961 (in short ‘the Act’) requiring

SAMRAT GRANITES PRIVATE LIMITED,BENGALURU vs. ASSISTANT COMMISSIONER OF INCOME TAX, CPC (TDS), GHAZIABAD

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

ITA 523/BANG/2021[2014-15]Status: DisposedITAT Bangalore30 Dec 2021AY 2014-15

Bench: Shri George George K, Jm & Shri B.R.Baskaran, Am

For Appellant: Sri.Siddesh Nagaraj GaddiFor Respondent: Sri.Sankar Ganesh K, JCIT-DR
Section 200ASection 234Section 234ESection 250

D E R Per Bench : These appeals at the instance of the assessee are directed against ten orders of the CIT(A), all dated 09.09.2021 (except for ITA No.519/Bang/2021, where the impugned order of the CIT(A) is dated 23.09.2021). The orders of the CIT(A) arise out of orders of CPC, TDS, passed u/s 200A of the I.T.Act

SAMRAT GRANITES PRIVATE LIMITED,BENGALURU vs. ASSISTANT COMMISSIONER OF INCOME TAX, CPC (TDS), GHAZIABAD

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

ITA 525/BANG/2021[2014-15 (24Q-Q3)]Status: DisposedITAT Bangalore30 Dec 2021

Bench: Shri George George K, Jm & Shri B.R.Baskaran, Am

For Appellant: Sri.Siddesh Nagaraj GaddiFor Respondent: Sri.Sankar Ganesh K, JCIT-DR
Section 200ASection 234Section 234ESection 250

D E R Per Bench : These appeals at the instance of the assessee are directed against ten orders of the CIT(A), all dated 09.09.2021 (except for ITA No.519/Bang/2021, where the impugned order of the CIT(A) is dated 23.09.2021). The orders of the CIT(A) arise out of orders of CPC, TDS, passed u/s 200A of the I.T.Act

SAMRAT GRANITES PRIVATE LIMITED,BENGALURU vs. ASSISTANT COMMISSIONER OF INCOME TAX, CPC (TDS), GHAZIABAD

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

ITA 522/BANG/2021[2013-14 (26Q-Q4)]Status: DisposedITAT Bangalore30 Dec 2021

Bench: Shri George George K, Jm & Shri B.R.Baskaran, Am

For Appellant: Sri.Siddesh Nagaraj GaddiFor Respondent: Sri.Sankar Ganesh K, JCIT-DR
Section 200ASection 234Section 234ESection 250

D E R Per Bench : These appeals at the instance of the assessee are directed against ten orders of the CIT(A), all dated 09.09.2021 (except for ITA No.519/Bang/2021, where the impugned order of the CIT(A) is dated 23.09.2021). The orders of the CIT(A) arise out of orders of CPC, TDS, passed u/s 200A of the I.T.Act

SAMRAT GRANITES PRIVATE LIMITED,BENGALURU vs. ASSISTANT COMMISSIONER OF INCOME TAX, CPC (TDS), GHAZIABAD

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

ITA 521/BANG/2021[2013-14 (26Q-Q3)]Status: DisposedITAT Bangalore30 Dec 2021

Bench: Shri George George K, Jm & Shri B.R.Baskaran, Am

For Appellant: Sri.Siddesh Nagaraj GaddiFor Respondent: Sri.Sankar Ganesh K, JCIT-DR
Section 200ASection 234Section 234ESection 250

D E R Per Bench : These appeals at the instance of the assessee are directed against ten orders of the CIT(A), all dated 09.09.2021 (except for ITA No.519/Bang/2021, where the impugned order of the CIT(A) is dated 23.09.2021). The orders of the CIT(A) arise out of orders of CPC, TDS, passed u/s 200A of the I.T.Act

SAMRAT GRANITES PRIVATE LIMITED,BENGALURU vs. ASSISTANT COMMISSIONER POF INCOME TAX, CPC (TDS), GHAZIABAD

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

ITA 520/BANG/2021[2013-14 (26Q-Q2)]Status: DisposedITAT Bangalore30 Dec 2021

Bench: Shri George George K, Jm & Shri B.R.Baskaran, Am

For Appellant: Sri.Siddesh Nagaraj GaddiFor Respondent: Sri.Sankar Ganesh K, JCIT-DR
Section 200ASection 234Section 234ESection 250

D E R Per Bench : These appeals at the instance of the assessee are directed against ten orders of the CIT(A), all dated 09.09.2021 (except for ITA No.519/Bang/2021, where the impugned order of the CIT(A) is dated 23.09.2021). The orders of the CIT(A) arise out of orders of CPC, TDS, passed u/s 200A of the I.T.Act

SAMRAT GRANITES PRIVATE LIMITED,BENGALURU vs. ASSISTANT COMMISSIONER OF INCOME TAX, CPC (TDS), GHAZIABAD

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

ITA 528/BANG/2021[2015-16 (26Q-Q4)]Status: DisposedITAT Bangalore30 Dec 2021

Bench: Shri George George K, Jm & Shri B.R.Baskaran, Am

For Appellant: Sri.Siddesh Nagaraj GaddiFor Respondent: Sri.Sankar Ganesh K, JCIT-DR
Section 200ASection 234Section 234ESection 250

D E R Per Bench : These appeals at the instance of the assessee are directed against ten orders of the CIT(A), all dated 09.09.2021 (except for ITA No.519/Bang/2021, where the impugned order of the CIT(A) is dated 23.09.2021). The orders of the CIT(A) arise out of orders of CPC, TDS, passed u/s 200A of the I.T.Act