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102 results for “condonation of delay”+ Section 119clear

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Key Topics

Section 3632 Section 80P27 Section 139(1)26 Section 43B25 Section 143(1)24 Addition to Income21 Section 1118 Section 80A16 Section 80

THE INSTITUTION OF CIVIL ENGINEERS SOCIETY,LUDHIANA vs. ACIT, EXEMPTIONS, C-1, CHANDIGARH

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

ITA 1412/CHANDI/2019[2016-17]Status: DisposedITAT Chandigarh30 Jul 2021AY 2016-17

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Shri Ashok Khanna, Addl. CIT

Section 11(2)Section 12ASection 17

SECTION 119 OF THE INCOME-TAX ACT, 1961 - CONDONATION OF DELAY UNDER SECTION 119(2)(b) OF THE INCOME-TAX ACT, 1961 IN FILING

INCOME TAX OFFICER,WARD-1, MANDI GOBINDGARH, HQ SIRHIND vs. PARTAP INDUSTRIES LIMITED, RAJPURA

In the result the appeal of the Revenue is dismissed

Showing 1–20 of 102 · Page 1 of 6

16

Condonation of Delay9

ITA 464/CHANDI/2023[2018-19]Status: Disposed

ITAT Chandigarh

08 Jul 2024

AY 2018-19

Bench: Dr Krinwant Sahay & Shri Paresh M. Joshiआयकर अपील सं./ Ita No. 464/Chd/2023 "नधा"रण वष" / Assessment Year: 2018-19 The Ito, Vs. Partap Industries Limited, बनाम Rajpura Ward-1, New Libra Kothi, Mandi Gobindgarh Railway Road, Sirhind Hq. Sirhind, 140406 "थायी लेखा सं./Pan No: Aabcp0384Q अपीलाथ"/ Appellant ""यथ"/ Repsondent

For Appellant: Shri Raman Gupta, CAFor Respondent: Shri Dharam Vir, JCIT, Sr. DR

Section 139(1)Section 143(1)Section 36Section 36(1)Section 36(1)(va)Section 43BSection 5

119 as also the celebrated decision of the Hon’ble Supreme Court in the case of Post 464-Chd-2023 Partap Industries Limited, Rajpura 9 Master General vs. Living Media India Ltd. reported in 2012 (3) SCC 563. These decisions have been pressed into service to support the contention that when no explanation is offered, the Courts should not condone

GOLDEN WINES, 2673 PHASE-1, BASANT AVENUE, DUGRI,LUDHIANA vs. NARESH KUMAR MEENA,ITO WARD 6(3), LUDHIANA,CURRENT JURISDICTIONAL A.O. ITO WARD 6(1), LUDHIANA, LUDHIANA

In the result, all these appeals are allowed for statistical purposes

ITA 734/CHANDI/2024[2017-2018]Status: DisposedITAT Chandigarh20 Jan 2025AY 2017-2018

Bench: SHRI. VIKRAM SINGH YADAV (Accountant Member), SHRI. PARESH M. JOSHI (Judicial Member)

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Shri Vivek Vardhan, JCIT, Sr. DR

Section 142(1)Section 143(2)Section 144Section 69B

Delay caused due to genuine and procedural challenges should be condoned if the taxpayer demonstrates bona fide conduct." iv). Al Jamia Mohammediyah Education Society v. CIT (Exemption) [2024] 298 Taxman 650 (Bombay): "Section 119

GOLDEN WINES, 2673 PHASE-1, BASANT AVENUE, DUGRI,LUDHIANA vs. NARESH KUMAR MEENA, ITO WARD-6(3) LUDHIANA, CURRENT JURISDICTIONAL A.O. ITO WARD-6(1), LUDHIANA, LUDHIANA

In the result, all these appeals are allowed for statistical purposes

ITA 733/CHANDI/2024[2017-2018]Status: DisposedITAT Chandigarh20 Jan 2025AY 2017-2018

Bench: SHRI. VIKRAM SINGH YADAV (Accountant Member), SHRI. PARESH M. JOSHI (Judicial Member)

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Shri Vivek Vardhan, JCIT, Sr. DR

Section 142(1)Section 143(2)Section 144Section 69B

Delay caused due to genuine and procedural challenges should be condoned if the taxpayer demonstrates bona fide conduct." iv). Al Jamia Mohammediyah Education Society v. CIT (Exemption) [2024] 298 Taxman 650 (Bombay): "Section 119

GOLDEN WINES, 2673 PHASE-1, BASANT AVENUE, DUGRI,LUDHIANA vs. NARESH KUMAR MEENA, ITO WARD-6(3) LUDHIANA, CURRENT JURISDICTIONAL A.O. ITO WARD-6(1), LUDHIANA, LUDHIANA

In the result, all these appeals are allowed for statistical purposes

ITA 736/CHANDI/2024[2017-2018]Status: DisposedITAT Chandigarh20 Jan 2025AY 2017-2018

Bench: SHRI. VIKRAM SINGH YADAV (Accountant Member), SHRI. PARESH M. JOSHI (Judicial Member)

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Shri Vivek Vardhan, JCIT, Sr. DR

Section 142(1)Section 143(2)Section 144Section 69B

Delay caused due to genuine and procedural challenges should be condoned if the taxpayer demonstrates bona fide conduct." iv). Al Jamia Mohammediyah Education Society v. CIT (Exemption) [2024] 298 Taxman 650 (Bombay): "Section 119

GOLDEN WINES, 2673 PHASE-1, BASANT AVENUE, DUGRI,LUDHIANA vs. NARESH KUMAR MEENA, ITO WARD6(3), LUDHIANA, CURRENT JURISDICTIONAL A,O, ITO WARD 6(1), LUDHIANA, LUDHIANA

In the result, all these appeals are allowed for statistical purposes

ITA 735/CHANDI/2024[2017-2018]Status: DisposedITAT Chandigarh20 Jan 2025AY 2017-2018

Bench: SHRI. VIKRAM SINGH YADAV (Accountant Member), SHRI. PARESH M. JOSHI (Judicial Member)

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Shri Vivek Vardhan, JCIT, Sr. DR

Section 142(1)Section 143(2)Section 144Section 69B

Delay caused due to genuine and procedural challenges should be condoned if the taxpayer demonstrates bona fide conduct." iv). Al Jamia Mohammediyah Education Society v. CIT (Exemption) [2024] 298 Taxman 650 (Bombay): "Section 119

SHRI GURU NANAK NAM LEWA SEWAK JATHA,,FATEHGARH SAHIB vs. ITO, EXEMPTION WARD, CHANDIGARH

In the result, appeal of the assessee is allowed

ITA 521/CHANDI/2025[2017-18]Status: DisposedITAT Chandigarh12 Aug 2025AY 2017-18

Bench: SHRI. VIKRAM SINGH YADAV (Accountant Member)

For Appellant: Shri Bharat Poplani, C.AFor Respondent: Dr. Ranjit Kaur, Addl. CIT, Sr. DR

Section 11Section 12ASection 139Section 139(1)Section 143(2)Section 143(3)

section 139 of the Act, in all such cases, CBDT in exercise of its powers u/s 119(2) has directed that the applications meeting the said criteria be considered and the delay is to be condoned

THE NANAWAN CO-OPERATIVE AGRICULTURE SOCIETY,HAMIRPUR vs. INCOME TAX OFFICER, HAMIRPUR

The appeal stands allowed for statistical purposes

ITA 953/CHANDI/2025[2019-20]Status: DisposedITAT Chandigarh06 Jan 2026AY 2019-20

Bench: Tribunal.

For Appellant: Sh. Alok Krishan (CA) – Ld. ARFor Respondent: Dr. Ranjit Kaur (Addl. CIT) – Ld. Sr. DR

Section 119Section 139Section 139(1)Section 147Section 148Section 80Section 80ASection 80PSection 80P(2)(a)

Condonation of delay under clause (b) of sub-section (2) of section 119 of the Income-tax Act, 1961 for returns

THE SWAHALWA CO-OPERATIVE AGRICULTURE SERVICE SOCIETY LTD.,DISTT. HAMIRPUR vs. ITO, WARD HAMIPUR, HAMIRPUR

The appeal stands allowed for statistical purposes

ITA 886/CHANDI/2025[2018-19]Status: DisposedITAT Chandigarh06 Jan 2026AY 2018-19

Bench: us.3. I find that the appropriate course of action for the assessee, on the facts of such cases, lies in CBDT Circular No. 13 of 2023 dated 26-07-2023 (F.No.173/2112023-IT A-I) which read as under: -

For Appellant: Sh. Ajay Kumar (Advocate) – Ld. ARFor Respondent: Dr. Ranjit Kaur (Addl. CIT) – Ld. Sr. DR

Section 119Section 139Section 139(1)Section 143(1)Section 154Section 80Section 80ASection 80PSection 80P(2)(a)

Condonation of delay under clause (b) of sub-section (2) of section 119 of the Income-tax Act, 1961 for returns

INCOME TAX OFFICER , PATIALA vs. SH. SEWA SINGH, PATIALA

In the result the appeal of the Revenue is dismissed

ITA 696/CHANDI/2023[2018-19]Status: DisposedITAT Chandigarh02 Jul 2024AY 2018-19

Bench: Dr Krinwant Sahay & Shri Paresh M. Joshiआयकर अपील सं./ Ita No. 696/Chd/2023 "नधा"रण वष" / Assessment Year: 2018-19 The Ito, Vs. Shri Sewa Singh, बनाम H. No. B-27,Focal Point, Patiala Patiala 147001 "थायी लेखा सं./Pan No: Abjpj5347B अपीलाथ"/ Appellant ""यथ"/ Repsondent ( Virtual Hearing ) "नधा"रती क" ओर से/Assessee By : None राज"व क" ओर से/ Revenue By : Shri Rahul Sohu, Jcit, Sr. Dr सुनवाई क" तार"ख/Date Of Hearing : 02.07.2024 उदघोषणा क" तार"ख/Date Of Pronouncement : 02 .07.2024 आदेश/Order

For Appellant: NoneFor Respondent: Shri Rahul Sohu, JCIT, Sr. DR

Section 139(1)Section 143Section 143(1)Section 36Section 43BSection 69

119 as also the celebrated decision of the Hon’ble Supreme Court in the case of Post Master General vs. Living Media India Ltd. reported in 2012 (3) SCC 563. These decisions have been pressed into service to support the contention that when no explanation is offered, the Courts should not condone the delay and a separate law of limitation

INCOME TAX OFFICER, PATIALA vs. GURMEET SINGH PANDHER, PATIALA

In the result the appeal of the Revenue is dismissed

ITA 437/CHANDI/2023[2018-19]Status: DisposedITAT Chandigarh06 May 2024AY 2018-19

Bench: SHRI. VIKRAM SINGH YADAV (Accountant Member), SHRI. PARESH M. JOSHI (Judicial Member)

For Appellant: Shri Ajay Jain, C.AFor Respondent: Smt. Amanpreet Kaur, Sr. DR

Section 139Section 139(1)Section 143Section 143(1)Section 36Section 43B

119 as also the celebrated decision of the Hon’ble Supreme Court in the case of Post Master General vs. Living Media India Ltd. reported in 2012 (3) SCC 563. These decisions have been pressed into service to support the contention that when no explanation is offered, the Courts should not condone the delay and a separate law of limitation

INCOME TAX OFFICER, WARD-5, PATIALA vs. SH. MOHAR SINGH, PATIALA

In the result the appeal of the Revenue is dismissed

ITA 445/CHANDI/2023[2018-19]Status: DisposedITAT Chandigarh06 May 2024AY 2018-19

Bench: SHRI. VIKRAM SINGH YADAV (Accountant Member), SHRI. PARESH M. JOSHI (Judicial Member)

For Appellant: Shri Ajay Jain, C.AFor Respondent: Smt. Amanpreet Kaur, Sr. DR

Section 139Section 139(1)Section 143Section 143(1)Section 36Section 43B

119 as also the celebrated decision of the Hon’ble Supreme Court in the case of Post Master General vs. Living Media India Ltd. reported in 2012 (3) SCC 563. These decisions have been pressed into service to support the contention that when no explanation is offered, the Courts should not condone the delay and a separate law of limitation

INCOME TAX OFFICER, PATIALA vs. KULWARAN SINGH, PATIALA

In the result the appeal of the Revenue is dismissed

ITA 438/CHANDI/2023[2019-20]Status: DisposedITAT Chandigarh06 May 2024AY 2019-20

Bench: SHRI. VIKRAM SINGH YADAV (Accountant Member), SHRI. PARESH M. JOSHI (Judicial Member)

For Appellant: Shri Ajay Jain, C.AFor Respondent: Smt. Amanpreet Kaur, Sr. DR

Section 139Section 139(1)Section 143Section 143(1)Section 36Section 43B

119 as also the celebrated decision of the Hon’ble Supreme Court in the case of Post Master General vs. Living Media India Ltd. reported in 2012 (3) SCC 563. These decisions have been pressed into service to support the contention that when no explanation is offered, the Courts should not condone the delay and a separate law of limitation

DCIT, CIRCLE, YAMUNANAGAR vs. M/S SYMBIOSIS PHARMACEUTICALS PVT. LTD., YAMUNANAGAR

In the result, appeal is dismissed

ITA 326/CHANDI/2019[2014-15]Status: DisposedITAT Chandigarh04 Jan 2024AY 2014-15

Bench: The Due Date As Prescribed In Section 139(1) Of The I.T. Act, 1961 Whereas The Assessee Has Filed Its Return Of Income After The Due Date.

For Appellant: Shri Dhruv Goyal, CAFor Respondent: Shri Sarabjeet Singh, CIT-DR

Section 139Section 139(1)Section 80ASection 80I

condoned. Further still, even such delay as occurred was beyond the control of the assessee, as discussed herein before. 14.5 In “Fiberfill Engineers” (supra), it was also observed that CBDT Circular No. 9/2015 dated 09.06.2015would apply to the belated filing of the return where deduction is claimed u/s 80IC of the Act; that the said circular does not expressly

DCIT, CIRCLE, PATIALA vs. M/S THE BRITISH CO. ED. SCHOOL, PATIALA

In the result the appeal of the Revenue is dismissed

ITA 413/CHANDI/2023[2018-19]Status: DisposedITAT Chandigarh21 Jun 2024AY 2018-19

Bench: SHRI. VIKRAM SINGH YADAV (Accountant Member), SHRI. PARESH M. JOSHI (Judicial Member)

For Appellant: NoneFor Respondent: Shri Dharamvir, JCIT, Sr. DR

Section 139(1)Section 143Section 143(1)Section 36Section 43B

119 as also the celebrated decision of the Hon’ble Supreme Court in the case of Post Master General vs. Living Media India Ltd. reported in 2012 (3) SCC 563. These decisions have been pressed into service to support the contention that when no explanation is offered, the Courts should not condone the delay and a separate law of limitation

ITO, WARD-5, PATIALA vs. SH. KAWALJEET SINGH, PATIALA

In the result the appeal of the Revenue is dismissed

ITA 448/CHANDI/2023[2020-21]Status: DisposedITAT Chandigarh06 May 2024AY 2020-21

Bench: SHRI. VIKRAM SINGH YADAV (Accountant Member), SHRI. PARESH M. JOSHI (Judicial Member)

For Appellant: NoneFor Respondent: Smt. Amanpreet Kaur, Sr. DR

Section 139(1)Section 143Section 143(1)Section 36Section 43B

119 as also the celebrated decision of the Hon’ble Supreme Court in the case of Post Master General vs. Living Media India Ltd. reported in 2012 (3) SCC 563. These decisions have been pressed into service to support the contention that when no explanation is offered, the Courts should not condone the delay and a separate law of limitation

ITO, WARD-5, PATIALA vs. SH. KAWALJEET SINGH, PATIALA

In the result the appeal of the Revenue is dismissed

ITA 447/CHANDI/2023[2019-20]Status: DisposedITAT Chandigarh06 May 2024AY 2019-20

Bench: SHRI. VIKRAM SINGH YADAV (Accountant Member), SHRI. PARESH M. JOSHI (Judicial Member)

For Appellant: NoneFor Respondent: Smt. Amanpreet Kaur, Sr. DR

Section 139(1)Section 143Section 143(1)Section 36Section 43B

119 as also the celebrated decision of the Hon’ble Supreme Court in the case of Post Master General vs. Living Media India Ltd. reported in 2012 (3) SCC 563. These decisions have been pressed into service to support the contention that when no explanation is offered, the Courts should not condone the delay and a separate law of limitation

ITO, WARD-5, PATIALA vs. SH. KAWALJEET SINGH, PATIALA

In the result the appeal of the Revenue is dismissed

ITA 446/CHANDI/2023[2018-19]Status: DisposedITAT Chandigarh06 May 2024AY 2018-19

Bench: SHRI. VIKRAM SINGH YADAV (Accountant Member), SHRI. PARESH M. JOSHI (Judicial Member)

For Appellant: NoneFor Respondent: Smt. Amanpreet Kaur, Sr. DR

Section 139(1)Section 143Section 143(1)Section 36Section 43B

119 as also the celebrated decision of the Hon’ble Supreme Court in the case of Post Master General vs. Living Media India Ltd. reported in 2012 (3) SCC 563. These decisions have been pressed into service to support the contention that when no explanation is offered, the Courts should not condone the delay and a separate law of limitation

SH. AMARDEEP SINGH ATHWAL,YAMUNANAGAR vs. ITO, WARD-1, YAMUNANAGAR

ITA 566/CHANDI/2023[2015-16]Status: DisposedITAT Chandigarh11 Nov 2025AY 2015-16

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

For Appellant: Shri Suraj Bhan Nain, AdvocateFor Respondent: Shri Manav Bansal, CIT, DR

condone the delay in filing these appeals. 3. We shall take appeal of the assessee in ITA No. 463/Chd/2023 for A.Y 2018-19 as a lead case for discussion wherein assessee has raised the following effective grounds: 1. That having regard to the facts and circumstances of the case and in law, the Ld. Commissioner of Income Tax (Appeals

PAWAN KUMAR,FATEHABAD vs. INCOME TAX OFFICER WARD-1, FATEHABAD

ITA 1112/CHANDI/2024[2018-19]Status: DisposedITAT Chandigarh11 Nov 2025AY 2018-19

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

For Appellant: Shri Suraj Bhan Nain, AdvocateFor Respondent: Shri Manav Bansal, CIT, DR

condone the delay in filing these appeals. 3. We shall take appeal of the assessee in ITA No. 463/Chd/2023 for A.Y 2018-19 as a lead case for discussion wherein assessee has raised the following effective grounds: 1. That having regard to the facts and circumstances of the case and in law, the Ld. Commissioner of Income Tax (Appeals