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43 results for “condonation of delay”+ Section 272A(2)(c)clear

Sorted by relevance

Pune188Delhi154Chennai76Bangalore43Visakhapatnam37Mumbai36Cochin26Surat22Karnataka21Nagpur19Lucknow14Kolkata10Panaji10Ahmedabad9Cuttack8Hyderabad6Indore4Jaipur4Rajkot3Patna3Raipur3SC2Jodhpur1Amritsar1Guwahati1Varanasi1

Key Topics

Section 234E190Section 200A157TDS38Section 271H32Section 10(5)15Penalty15Condonation of Delay14Section 25013Section 234

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

Showing 1–20 of 43 · Page 1 of 3

11
Section 272A(2)(e)9
Addition to Income9
Exemption9
ITA 534/BANG/2025[2015-16 Q1]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,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

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

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

272A(2), it can be said that a particular set up for imposition and the payment of fee under Section 234E was provided but, it did not provide for making of demand of such fee under Section 200A payable under Section 234E. Hence, considering the aforesaid peculiar facts and circumstances, we are unable to accept the contention of the learned

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

272A(2), it can be said that a particular set up for imposition and the payment of fee under Section 234E was provided but, it did not provide for making of demand of such fee under Section 200A payable under Section 234E. Hence, considering the aforesaid peculiar facts and circumstances, we are unable to accept the contention of the learned

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

272A(2), it can be said that a particular set up for imposition and the payment of fee under section 234E was provided but, it did not provide for making of demand of such fee under section 200A payable under section 234E. Hence, considering the aforesaid peculiar facts and circumstances, the contention of the respondent-revenue that insertion of clauses

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

272A(2), it can be said that a particular set up for imposition and the payment of fee under section 234E was provided but, it did not provide for making of demand of such fee under section 200A payable under section 234E. Hence, considering the aforesaid peculiar facts and circumstances, the contention of the respondent-revenue that insertion of clauses

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

272A(2), it can be said that a particular set up for imposition and the payment of fee under section 234E was provided but, it did not provide for making of demand of such fee under section 200A payable under section 234E. Hence, considering the aforesaid peculiar facts and circumstances, the contention of the respondent-revenue that insertion of clauses

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 519/BANG/2021[2013-14 (24Q-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

272A(2), it can be said that a particular set up for imposition and the payment of fee under section 234E was provided but, it did not provide for making of demand of such fee under section 200A payable under section 234E. Hence, considering the aforesaid peculiar facts and circumstances, the contention of the respondent-revenue that insertion of clauses

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

272A(2), it can be said that a particular set up for imposition and the payment of fee under section 234E was provided but, it did not provide for making of demand of such fee under section 200A payable under section 234E. Hence, considering the aforesaid peculiar facts and circumstances, the contention of the respondent-revenue that insertion of clauses

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

272A(2), it can be said that a particular set up for imposition and the payment of fee under section 234E was provided but, it did not provide for making of demand of such fee under section 200A payable under section 234E. Hence, considering the aforesaid peculiar facts and circumstances, the contention of the respondent-revenue that insertion of clauses

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 526/BANG/2021[2014-15 (26Q-Q1)]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

272A(2), it can be said that a particular set up for imposition and the payment of fee under section 234E was provided but, it did not provide for making of demand of such fee under section 200A payable under section 234E. Hence, considering the aforesaid peculiar facts and circumstances, the contention of the respondent-revenue that insertion of clauses

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

272A(2), it can be said that a particular set up for imposition and the payment of fee under section 234E was provided but, it did not provide for making of demand of such fee under section 200A payable under section 234E. Hence, considering the aforesaid peculiar facts and circumstances, the contention of the respondent-revenue that insertion of clauses

SAMRAT GRANITES PRIVATE LIMTED,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 524/BANG/2021[2014-15 (24Q-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

272A(2), it can be said that a particular set up for imposition and the payment of fee under section 234E was provided but, it did not provide for making of demand of such fee under section 200A payable under section 234E. Hence, considering the aforesaid peculiar facts and circumstances, the contention of the respondent-revenue that insertion of clauses

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 527/BANG/2021[2014-15 (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

272A(2), it can be said that a particular set up for imposition and the payment of fee under section 234E was provided but, it did not provide for making of demand of such fee under section 200A payable under section 234E. Hence, considering the aforesaid peculiar facts and circumstances, the contention of the respondent-revenue that insertion of clauses

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

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 be imposable on the person or the assessee, as the case

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

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 be imposable on the person or the assessee, as the case