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7 results for “condonation of delay”+ Permanent Establishmentclear

Sorted by relevance

Chennai136Karnataka128Delhi126Mumbai109Kolkata49Jaipur45Amritsar37Hyderabad34Cochin30Bangalore28Pune17Ahmedabad16Cuttack15Raipur14Guwahati14Lucknow13Indore10Chandigarh7Surat7Rajkot6SC6Telangana5Rajasthan5Varanasi4Jodhpur3Nagpur3Visakhapatnam1Calcutta1Andhra Pradesh1Orissa1Patna1Allahabad1

Key Topics

Section 12A27Section 1018Section 143(1)5Addition to Income5Section 12A(1)(ac)4Section 143(3)4Exemption4Limitation/Time-bar3Condonation of Delay

NARESH KUMAR KAMBOJ,ZIRAKPUR vs. INCOME TAX OFFICER , PANCHKULA

In the result, the appeal of the assessee is allowed

ITA 337/CHANDI/2024[2017-18]Status: DisposedITAT Chandigarh12 Nov 2024AY 2017-18

Bench: Shri Sanjay Garg

For Appellant: Shri Mukesh Pandey, AdvocateFor Respondent: Dr. Ranjeet Kaur, Sr. DR
Section 10Section 143(1)

delay in filing the appeal before the ld. CIT(A) has been condoned by the Tribunal and the matter has been restored to the file of the ld. CIT(A) for decision afresh. 4. The ld. Counsel for the assessee has also placed reliance on the decision dated 20.09.2023 of the Co-ordinate Bench of this Tribunal in bunch

SH. MARTIN EKKA S/O SH. LALSAY EKKA,PANCHKULA vs. ITO, WARD -1, PANCHKULA

In the result, the ground no

2
ITA 281/CHANDI/2023[2017-18]Status: Disposed
ITAT Chandigarh
27 Mar 2024
AY 2017-18

Bench: SH. SANJAY GARG (Judicial Member)

For Appellant: Smt. Neelam Dhiman, C.AFor Respondent: Shri Dharamvir, JCIT, Sr.DR
Section 10Section 143(1)

delay in filing the appeal before the ld. CIT(A) has been condoned by ITA-281/CHD/2023 A.Y. 2017-18 Page 4 of 24 the Tribunal and the matter has been restored to the file of the ld. CIT(A) for decision afresh. 4. The ld. Counsel for the assessee has also placed reliance on the decision dated

DAYAL SINGH,VILL FATEHPUR PO BUREWALA vs. ITO WARD-1, PANCHKULA

In the result, the ground no

ITA 519/CHANDI/2024[AY 2017-2018]Status: DisposedITAT Chandigarh03 Dec 2024

Bench: Shri Sanjay Gargआयकर अपील सं./ Ita No. 519/Chd/2024 "नधा"रण वष" / Assessment Year : 2017-18 बनाम Dayal Singh, The Ito, Vill Fatehpur Ward -1, Po Burewala Panchkula Distt.Amabla 134204 "थायी लेखा सं./Pan No: Acdps7697G अपीलाथ"/Appellant ""यथ"/Respondent ( Physical Hearing ) "नधा"रती क" ओर से/Assessee By : Shri Y.R. Saini, Adv. राज"व क" ओर से/ Revenue By : Sh. Vivek Vardhan, Jcit सुनवाई क" तार"ख/Date Of Hearing : 11.11.2024 उदघोषणा क" तार"ख/Date Of Pronouncement : 03.12.2024 आदेश/Order The Present Appeal Has Been Preferred By The Assessee Against The Order Dated 20.03.2024 Passed By The Ld. Addl. / Jcit(A), National Faceless Appeal Centre (Nfac), Delhi, For The Assessment Year 2017-18. 2. The Assess Ee In This Appeal H As Taken Foll Owing Groun Ds Of Appeal: 1 That In The F Acts & Circumstance Of The Case The Id. Addl/Jcit (A)-9 Mumbai Of Cit (A)( Nfac) Has Erred In Law By Placing Reliance On Judgement Of Hon'Ble Apex Court In The Case Of Maji Sinneman Vs Reddy

For Appellant: Shri Y.R. Saini, AdvFor Respondent: Sh. Vivek Vardhan, JCIT
Section 10Section 143(2)Section 143(3)Section 270A

delay in filing the appeal before the ld. CIT(A) has been condoned by the Tribunal and the matter has been restored to the file of the ld. CIT(A) for decision afresh. 4. The ld. Counsel for the assessee has also placed reliance on the decision dated 20.09.2023 of the Co-ordinate Bench of this Tribunal in bunch

COLONEL BHIM SINGH FOUNDATION TRUST,FATEHABAD, HARYANA vs. COMMISSIONER OF INCOME TAX (EXEMPTIONS), CHANDIGARH

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

ITA 1495/CHANDI/2025[2025-26]Status: DisposedITAT Chandigarh20 Jan 2026AY 2025-26

Bench: rejecting the application.

For Appellant: Shri Ashok Goyal &For Respondent: Shri Manav Bansal, CIT, DR
Section 12ASection 12A(1)(ac)

establish the genuineness of its activities. It was observed that the bill relating to purchase of spectacles did not contain complete particulars such as address and GST number of the supplier, that the supplier was located at a distant place, and that no details of beneficiaries were furnished. Certain expenses claimed towards electricity and repairs were also doubted

SHRI MAHAVIR NIRWAN MEMORIAL SOCIETY,MOHALI vs. CIT(EXEMPTION), CHANDIGARH

In the result, appeal filed by the Assessee is allowed for statistical purposes

ITA 251/CHANDI/2024[2024-24]Status: DisposedITAT Chandigarh03 Mar 2025AY 2024-24

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

For Appellant: Shri Mohit Dhiman, C.AFor Respondent: Smt. Kusum Bansal, CIT, DR
Section 12A

condone the delay for which sufficient cause is shown, and admit both the appeals for adjudication. 4. Since the issues involved in both the above appeals are common and were heard together so they are being disposed off by this consolidated order. With the consent of both the parties we take up Appeal No. 250/Chd/2024

SHRI MAHAVIR NIRWAN MEMORIAL SOCIETY,MOHALI vs. CIT(EXEMPTION), CHANDIGARH

In the result, appeal filed by the Assessee is allowed for statistical purposes

ITA 250/CHANDI/2024[2024-25]Status: DisposedITAT Chandigarh03 Mar 2025AY 2024-25

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

For Appellant: Shri Mohit Dhiman, C.AFor Respondent: Smt. Kusum Bansal, CIT, DR
Section 12A

condone the delay for which sufficient cause is shown, and admit both the appeals for adjudication. 4. Since the issues involved in both the above appeals are common and were heard together so they are being disposed off by this consolidated order. With the consent of both the parties we take up Appeal No. 250/Chd/2024

SATINDER PAUL THROUGH L/H NEELAM SAINI,PINJORE vs. INCOME TAX OFFICER, PANCHKULA

In the result, the ground no

ITA 136/CHANDI/2025[2017-18]Status: DisposedITAT Chandigarh30 Oct 2025AY 2017-18

Bench: SH. SANJAY GARG (Judicial Member)

For Appellant: Smt. Neelam Dhiman, C.AFor Respondent: Dr. Ranjit Kaur, Addl. CIT, Sr.DR
Section 10Section 10(10)Section 143(1)

delay in filing the appeal before the ld. CIT(A) has been condoned by the Tribunal and the matter has been restored to the file of the ld. CIT(A) for decision afresh. 4. The ld. Counsel for the assessee has also placed reliance on the decision dated 20.09.2023 of the Co-ordinate Bench of this Tribunal in bunch