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56 results for “condonation of delay”+ Rectification u/s 154clear

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Key Topics

Section 15454Section 143(1)22Section 80P22Limitation/Time-bar21Section 2817Section 45(5)17Section 12A16Section 115J15Rectification u/s 154

COLLECTIVE EFFORTS FOR VOLUNTARY ACTION,CHAMBA vs. CIT(APPEAL), INCOME TAX DEPARTMENT

In the result, the appeal of the assessee I

ITA 879/CHANDI/2024[2018-19]Status: DisposedITAT Chandigarh24 Apr 2025AY 2018-19

Bench: Sh. Rajpal Yadav, Hon’Ble Vice- & Sh. Krinwant Sahay, Hon’Ble(Hybrid Hearing) I.T.A. No.879/Chandi/2024 Assessment Year: 2018-19

Section 12ASection 154Section 250

Condonation of Delay: There has been a delay of 1161 days in filing of this appeal by the assessee in as much as the rectification order u/s. 154

CHINMAYA EDUCATIONAL SOCIETY, CHINMAYA VIDYALAYA, UHF, NAUNI,SOLAN vs. ITO WARD EXEMPTIONS, SOLAN

In the result, appeal filed by the Assessee is dismissed

ITA 528/CHANDI/2022[2015-16]Status: Disposed

Showing 1–20 of 56 · Page 1 of 3

14
Section 25011
Condonation of Delay9
Addition to Income9
ITAT Chandigarh
04 Jul 2024
AY 2015-16

Bench: Shri A.D. Jain & Dr Krinwant Sahayआयकर अपील सं./ Ita No. 528/Chd/2022 "नधा"रण वष" / Assessment Year : 2015-16 Chinmaya Educational Society, Vs. The Ito, Chinmaya Vidyalaya,, Ward Exemptions, बनाम Uhf, Nauni, Solan 172230 Solan Himachal Pradesh "थायी लेखा सं./Pan No: Aaatc2581J अपीलाथ" ./ Appellant ""यथ" / Respondent ( Hybrid Mode ) "नधा"रती क" ओर से/Assessee By : Sh. Vishal Mohan, Sr. Advocate With Shri Parveen Sharma, Advocate. राज"व क" ओर से/ Revenue By : Smt. Amanpreet Kaur, Dr सुनवाई क" तार"ख/Date Of Hearing : 04.06.2024 उदघोषणा क" तार"ख/Date Of Pronouncement : 04 .07.2024 आदेश/Order Per Dr. Krinwant Sahay, A.M.:

For Appellant: Sh. Vishal Mohan, Sr. Advocate with Shri Parveen Sharma, AdvocateFor Respondent: Smt. Amanpreet Kaur, DR
Section 143(1)Section 143(3)Section 154

delay in filing of this appeal is condoned. 4. The appeal in this case has been filed on the following Grounds:- 1. That the ld. CIT(A) is not justified in upholding assessing the income of the Assessee at Rs. 51,48,304/- holding the excess of income over expenditure as the taxable income of the Assessee that too u/s

M/S ADITYA MEDICOS,CHANDIGARH vs. DCIT-CC-1, CHANDIGARH

In the result, both the appeals of the assessee are dismissed

ITA 300/CHANDI/2020[2010-11]Status: DisposedITAT Chandigarh28 Jan 2021AY 2010-11

Bench: Mrs. Annapurna Gupta & Shri R.L Negi(Ita Nos. 300 & 301/Chd/2020) "नधा"रणवष" / Assessment Year : 2010-11 M/S Aditya Medicos, The Dcit, बनाम Shop No. 4, New Shopping Central Circle-1, Complex, Chandigarh Sector 12, Chandigarh "थायीलेखासं./Pan No: Aaqfa8675H अपीलाथ"/Appellant ""यथ"/Respondent

For Appellant: Shri Parikshit Aggarwal, CAFor Respondent: Smt. Meenakshi Vohra, Addl. CIT
Section 143(3)Section 144Section 154Section 271(1)(c)

condonation of delay duly supported by affidavits. The Ld. Counsel contended that the order passed by the Ld. CIT(A) had some factual mistakes and in the opinion of the assessee these were rectifiable u/s 154 of the Act. Accordingly, the assessee moved application dated 30.5.2017 u/s 154 of the Act for rectification

M/S ADITYA MEDICOS,CHANDIGARH vs. DCIT-CENTRAL CIRCLE-1, CHANDIGARH

In the result, both the appeals of the assessee are dismissed

ITA 301/CHANDI/2020[2010-11]Status: DisposedITAT Chandigarh28 Jan 2021AY 2010-11

Bench: Mrs. Annapurna Gupta & Shri R.L Negi(Ita Nos. 300 & 301/Chd/2020) "नधा"रणवष" / Assessment Year : 2010-11 M/S Aditya Medicos, The Dcit, बनाम Shop No. 4, New Shopping Central Circle-1, Complex, Chandigarh Sector 12, Chandigarh "थायीलेखासं./Pan No: Aaqfa8675H अपीलाथ"/Appellant ""यथ"/Respondent

For Appellant: Shri Parikshit Aggarwal, CAFor Respondent: Smt. Meenakshi Vohra, Addl. CIT
Section 143(3)Section 144Section 154Section 271(1)(c)

condonation of delay duly supported by affidavits. The Ld. Counsel contended that the order passed by the Ld. CIT(A) had some factual mistakes and in the opinion of the assessee these were rectifiable u/s 154 of the Act. Accordingly, the assessee moved application dated 30.5.2017 u/s 154 of the Act for rectification

COLLECTIVE EFFORTS FOR VOLUNTARY ACTION,CHAMBA vs. INCOME TAX OFFICER, EXEMPTION WARD, SOLAN

In the result, Assessee’s appeal is allowed for Statistical

ITA 118/CHANDI/2025[2017-18]Status: DisposedITAT Chandigarh13 Oct 2025AY 2017-18

Bench: Shri Rajpal Yadav & Shri Krinwant Sahayआयकर अपील सं./ Ita No. 118/Chd/2025 "नधा"रण वष" / Assessment Year : 2017-18 Collective Efforts For The Ito Exemption Voluntary Action, बनाम Ward, Ceva Parisar Chamba, Solan Vs. Udaipur, Khas Chamba 176310 H.P. "थायी लेखा सं./Pan No. Aabac2890C अपीलाथ"/Appellant ""यथ"/Respondent ( Physical Hearing ) "नधा"रती क" ओर से/Assessee By : Sh. Parikshit Chauhan, Advocate राज"व क" ओर से/ Revenue By : Sh. Vivek Vardhan, Addl. Cit Sr. Dr सुनवाई क" तार"ख/Date Of Hearing : 28-07-2025 उदघोषणा क" तार"ख/Date Of Pronouncement : 13-10-2025 आदेश/Order Per Krinwant Sahay, Am: Appeal In This Case Has Been Filed By The Assessee Against The Order Dated 26.11.2024 Of Ld. Addl. / Jcit(A), Thane For A.Y. 2017-18. 2 118-Chd-2025- Collective Efforts For Voluntary Action, Chamba

For Appellant: Sh. Parikshit Chauhan, AdvocateFor Respondent: Sh. Vivek Vardhan, Addl. CIT Sr. DR
Section 12Section 12ASection 143(1)Section 154

condone the delay in filing of the appeal on this ground. 5. During proceedings before us, the Ld. Counsel requested that the CPC, which processed the return of the Assessee, did not consider the exemption granted to the Assessee u/s 12AA of the Income Tax Act, 1961 (in short 'the Act'). Later on, when an application was moved for rectification

SHEO CHAND,NARWANA vs. ITO, JIND

In the result, all the appeals preferred by the assessee are

ITA 1419/CHANDI/2016[2007-08]Status: DisposedITAT Chandigarh09 Jul 2018AY 2007-08

Bench: Shri Sanjay Garg & Dr. B.R.R. Kumar

For Appellant: Shri Gaurav Mittal, AdvFor Respondent: Smt.Lagan Preet Sandhu, Sr.DR
Section 154Section 28Section 45(5)

delay in filing of the appeals is, therefore, condoned and we proceed to adjudicate the appeals on merits. 4 ITA Nos. 1413 to 1437/Chd/2016 & 77 to 82/Chd/2017- Shri Satbir, Narwana and others. 5. First we take up ITA Nos.1429 to 1437/Chd/2016 against the orders passed by the CIT(Appeals) u/s 154 of the Act. ITA Nos.1429 to 1437/Chd/2016

KARAMBIR,NARWANA vs. ITO, JIND

In the result, all the appeals preferred by the assessee are

ITA 1424/CHANDI/2016[2009-10]Status: DisposedITAT Chandigarh09 Jul 2018AY 2009-10

Bench: Shri Sanjay Garg & Dr. B.R.R. Kumar

For Appellant: Shri Gaurav Mittal, AdvFor Respondent: Smt.Lagan Preet Sandhu, Sr.DR
Section 154Section 28Section 45(5)

delay in filing of the appeals is, therefore, condoned and we proceed to adjudicate the appeals on merits. 4 ITA Nos. 1413 to 1437/Chd/2016 & 77 to 82/Chd/2017- Shri Satbir, Narwana and others. 5. First we take up ITA Nos.1429 to 1437/Chd/2016 against the orders passed by the CIT(Appeals) u/s 154 of the Act. ITA Nos.1429 to 1437/Chd/2016

SHEO CHAND,NARWANA vs. ITO, JIND

In the result, all the appeals preferred by the assessee are

ITA 1421/CHANDI/2016[2009-10]Status: DisposedITAT Chandigarh09 Jul 2018AY 2009-10

Bench: Shri Sanjay Garg & Dr. B.R.R. Kumar

For Appellant: Shri Gaurav Mittal, AdvFor Respondent: Smt.Lagan Preet Sandhu, Sr.DR
Section 154Section 28Section 45(5)

delay in filing of the appeals is, therefore, condoned and we proceed to adjudicate the appeals on merits. 4 ITA Nos. 1413 to 1437/Chd/2016 & 77 to 82/Chd/2017- Shri Satbir, Narwana and others. 5. First we take up ITA Nos.1429 to 1437/Chd/2016 against the orders passed by the CIT(Appeals) u/s 154 of the Act. ITA Nos.1429 to 1437/Chd/2016

SATBIR,NARWANA vs. ITO, JIND

In the result, all the appeals preferred by the assessee are

ITA 1415/CHANDI/2016[2009-10]Status: DisposedITAT Chandigarh09 Jul 2018AY 2009-10

Bench: Shri Sanjay Garg & Dr. B.R.R. Kumar

For Appellant: Shri Gaurav Mittal, AdvFor Respondent: Smt.Lagan Preet Sandhu, Sr.DR
Section 154Section 28Section 45(5)

delay in filing of the appeals is, therefore, condoned and we proceed to adjudicate the appeals on merits. 4 ITA Nos. 1413 to 1437/Chd/2016 & 77 to 82/Chd/2017- Shri Satbir, Narwana and others. 5. First we take up ITA Nos.1429 to 1437/Chd/2016 against the orders passed by the CIT(Appeals) u/s 154 of the Act. ITA Nos.1429 to 1437/Chd/2016

DHARAM PAL,NARWANA vs. ITO, JIND

In the result, all the appeals preferred by the assessee are

ITA 1432/CHANDI/2016[2007-08]Status: DisposedITAT Chandigarh09 Jul 2018AY 2007-08

Bench: Shri Sanjay Garg & Dr. B.R.R. Kumar

For Appellant: Shri Gaurav Mittal, AdvFor Respondent: Smt.Lagan Preet Sandhu, Sr.DR
Section 154Section 28Section 45(5)

delay in filing of the appeals is, therefore, condoned and we proceed to adjudicate the appeals on merits. 4 ITA Nos. 1413 to 1437/Chd/2016 & 77 to 82/Chd/2017- Shri Satbir, Narwana and others. 5. First we take up ITA Nos.1429 to 1437/Chd/2016 against the orders passed by the CIT(Appeals) u/s 154 of the Act. ITA Nos.1429 to 1437/Chd/2016

RAVI DUTT,NARWANA vs. ITO, JIND

In the result, all the appeals preferred by the assessee are

ITA 82/CHANDI/2017[2009-10]Status: DisposedITAT Chandigarh09 Jul 2018AY 2009-10

Bench: Shri Sanjay Garg & Dr. B.R.R. Kumar

For Appellant: Shri Gaurav Mittal, AdvFor Respondent: Smt.Lagan Preet Sandhu, Sr.DR
Section 154Section 28Section 45(5)

delay in filing of the appeals is, therefore, condoned and we proceed to adjudicate the appeals on merits. 4 ITA Nos. 1413 to 1437/Chd/2016 & 77 to 82/Chd/2017- Shri Satbir, Narwana and others. 5. First we take up ITA Nos.1429 to 1437/Chd/2016 against the orders passed by the CIT(Appeals) u/s 154 of the Act. ITA Nos.1429 to 1437/Chd/2016

KARAMBIR,NARWANA vs. ITO, JIND

In the result, all the appeals preferred by the assessee are

ITA 1422/CHANDI/2016[2007-08]Status: DisposedITAT Chandigarh09 Jul 2018AY 2007-08

Bench: Shri Sanjay Garg & Dr. B.R.R. Kumar

For Appellant: Shri Gaurav Mittal, AdvFor Respondent: Smt.Lagan Preet Sandhu, Sr.DR
Section 154Section 28Section 45(5)

delay in filing of the appeals is, therefore, condoned and we proceed to adjudicate the appeals on merits. 4 ITA Nos. 1413 to 1437/Chd/2016 & 77 to 82/Chd/2017- Shri Satbir, Narwana and others. 5. First we take up ITA Nos.1429 to 1437/Chd/2016 against the orders passed by the CIT(Appeals) u/s 154 of the Act. ITA Nos.1429 to 1437/Chd/2016

AMARJEET,NARWANA vs. ITO, JIND

In the result, all the appeals preferred by the assessee are

ITA 1431/CHANDI/2016[2009-10]Status: DisposedITAT Chandigarh09 Jul 2018AY 2009-10

Bench: Shri Sanjay Garg & Dr. B.R.R. Kumar

For Appellant: Shri Gaurav Mittal, AdvFor Respondent: Smt.Lagan Preet Sandhu, Sr.DR
Section 154Section 28Section 45(5)

delay in filing of the appeals is, therefore, condoned and we proceed to adjudicate the appeals on merits. 4 ITA Nos. 1413 to 1437/Chd/2016 & 77 to 82/Chd/2017- Shri Satbir, Narwana and others. 5. First we take up ITA Nos.1429 to 1437/Chd/2016 against the orders passed by the CIT(Appeals) u/s 154 of the Act. ITA Nos.1429 to 1437/Chd/2016

CHANDGI RAM,NARWANA vs. ITO, JIND

In the result, all the appeals preferred by the assessee are

ITA 1437/CHANDI/2016[2009-10]Status: DisposedITAT Chandigarh09 Jul 2018AY 2009-10

Bench: Shri Sanjay Garg & Dr. B.R.R. Kumar

For Appellant: Shri Gaurav Mittal, AdvFor Respondent: Smt.Lagan Preet Sandhu, Sr.DR
Section 154Section 28Section 45(5)

delay in filing of the appeals is, therefore, condoned and we proceed to adjudicate the appeals on merits. 4 ITA Nos. 1413 to 1437/Chd/2016 & 77 to 82/Chd/2017- Shri Satbir, Narwana and others. 5. First we take up ITA Nos.1429 to 1437/Chd/2016 against the orders passed by the CIT(Appeals) u/s 154 of the Act. ITA Nos.1429 to 1437/Chd/2016

VED PAL,NARWANA vs. ITO, JIND

In the result, all the appeals preferred by the assessee are

ITA 1418/CHANDI/2016[2009-10]Status: DisposedITAT Chandigarh09 Jul 2018AY 2009-10

Bench: Shri Sanjay Garg & Dr. B.R.R. Kumar

For Appellant: Shri Gaurav Mittal, AdvFor Respondent: Smt.Lagan Preet Sandhu, Sr.DR
Section 154Section 28Section 45(5)

delay in filing of the appeals is, therefore, condoned and we proceed to adjudicate the appeals on merits. 4 ITA Nos. 1413 to 1437/Chd/2016 & 77 to 82/Chd/2017- Shri Satbir, Narwana and others. 5. First we take up ITA Nos.1429 to 1437/Chd/2016 against the orders passed by the CIT(Appeals) u/s 154 of the Act. ITA Nos.1429 to 1437/Chd/2016

KRISHAN KUMAR (HUF),NARWANA vs. ITO, JIND

In the result, all the appeals preferred by the assessee are

ITA 77/CHANDI/2017[2007-08]Status: DisposedITAT Chandigarh09 Jul 2018AY 2007-08

Bench: Shri Sanjay Garg & Dr. B.R.R. Kumar

For Appellant: Shri Gaurav Mittal, AdvFor Respondent: Smt.Lagan Preet Sandhu, Sr.DR
Section 154Section 28Section 45(5)

delay in filing of the appeals is, therefore, condoned and we proceed to adjudicate the appeals on merits. 4 ITA Nos. 1413 to 1437/Chd/2016 & 77 to 82/Chd/2017- Shri Satbir, Narwana and others. 5. First we take up ITA Nos.1429 to 1437/Chd/2016 against the orders passed by the CIT(Appeals) u/s 154 of the Act. ITA Nos.1429 to 1437/Chd/2016

DHARAM PAL,NARWANA vs. ITO, JIND

In the result, all the appeals preferred by the assessee are

ITA 1434/CHANDI/2016[2009-10]Status: DisposedITAT Chandigarh09 Jul 2018AY 2009-10

Bench: Shri Sanjay Garg & Dr. B.R.R. Kumar

For Appellant: Shri Gaurav Mittal, AdvFor Respondent: Smt.Lagan Preet Sandhu, Sr.DR
Section 154Section 28Section 45(5)

delay in filing of the appeals is, therefore, condoned and we proceed to adjudicate the appeals on merits. 4 ITA Nos. 1413 to 1437/Chd/2016 & 77 to 82/Chd/2017- Shri Satbir, Narwana and others. 5. First we take up ITA Nos.1429 to 1437/Chd/2016 against the orders passed by the CIT(Appeals) u/s 154 of the Act. ITA Nos.1429 to 1437/Chd/2016

VED PAL,NARWANA vs. ITO, JIND

In the result, all the appeals preferred by the assessee are

ITA 1416/CHANDI/2016[2007-08]Status: DisposedITAT Chandigarh09 Jul 2018AY 2007-08

Bench: Shri Sanjay Garg & Dr. B.R.R. Kumar

For Appellant: Shri Gaurav Mittal, AdvFor Respondent: Smt.Lagan Preet Sandhu, Sr.DR
Section 154Section 28Section 45(5)

delay in filing of the appeals is, therefore, condoned and we proceed to adjudicate the appeals on merits. 4 ITA Nos. 1413 to 1437/Chd/2016 & 77 to 82/Chd/2017- Shri Satbir, Narwana and others. 5. First we take up ITA Nos.1429 to 1437/Chd/2016 against the orders passed by the CIT(Appeals) u/s 154 of the Act. ITA Nos.1429 to 1437/Chd/2016

SATBIR,NARWANA vs. ITO, JIND

In the result, all the appeals preferred by the assessee are

ITA 1413/CHANDI/2016[2007-08]Status: DisposedITAT Chandigarh09 Jul 2018AY 2007-08

Bench: Shri Sanjay Garg & Dr. B.R.R. Kumar

For Appellant: Shri Gaurav Mittal, AdvFor Respondent: Smt.Lagan Preet Sandhu, Sr.DR
Section 154Section 28Section 45(5)

delay in filing of the appeals is, therefore, condoned and we proceed to adjudicate the appeals on merits. 4 ITA Nos. 1413 to 1437/Chd/2016 & 77 to 82/Chd/2017- Shri Satbir, Narwana and others. 5. First we take up ITA Nos.1429 to 1437/Chd/2016 against the orders passed by the CIT(Appeals) u/s 154 of the Act. ITA Nos.1429 to 1437/Chd/2016

CHANDGI RAM,NARWANA vs. ITO, JIND

In the result, all the appeals preferred by the assessee are

ITA 1435/CHANDI/2016[2007-08]Status: DisposedITAT Chandigarh09 Jul 2018AY 2007-08

Bench: Shri Sanjay Garg & Dr. B.R.R. Kumar

For Appellant: Shri Gaurav Mittal, AdvFor Respondent: Smt.Lagan Preet Sandhu, Sr.DR
Section 154Section 28Section 45(5)

delay in filing of the appeals is, therefore, condoned and we proceed to adjudicate the appeals on merits. 4 ITA Nos. 1413 to 1437/Chd/2016 & 77 to 82/Chd/2017- Shri Satbir, Narwana and others. 5. First we take up ITA Nos.1429 to 1437/Chd/2016 against the orders passed by the CIT(Appeals) u/s 154 of the Act. ITA Nos.1429 to 1437/Chd/2016