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197 results for “condonation of delay”+ Section 13(1)(c)clear

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Key Topics

Addition to Income40Condonation of Delay29Limitation/Time-bar23Section 14820Section 3618Section 518Section 139(1)16Section 27116Section 263

AJAY KUMAR,FATEHABAD, HARYANA vs. ITO, WARD-1, FATEHABAD, FATEHABAD, HARYANA

ITA 463/CHANDI/2023[2018-19]Status: DisposedITAT Chandigarh11 Nov 2025AY 2018-19
For Respondent: \nShri Suraj Bhan Nain, Advocate

C,\nChandigarh-160017\nबनाम\nThe ITO\nWard-3\nYamunanagar, Haryana\nस्थायी लेखा सं. / PAN NO: ADPPC5697M\nअपीलार्थी/Appellant\nनिर्धारिती की ओर से/Assessee by :\nShri Ajay Jain, C.A (Virtual)\nराजस्व की ओर से / Revenue by :\nShri Manav Bansal, CIT,DR\nआयकर अपील सं. / ITA No. 6 /Chd/2023\nनिर्धारण वर्ष / Assessment Year : 2018-19\nShri Rakesh Kumar\nS/o Shri Som Nath

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, CA

Showing 1–20 of 197 · Page 1 of 10

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16
Section 1016
Section 43B15
Exemption13
For Respondent: Shri Sarabjeet Singh, CIT-DR
Section 139Section 139(1)Section 80ASection 80I

13. In the present case, as considered above, the reason for the late filing of the return was indubitably beyond the control of the assessee for the reasons contained in the affidavit furnished by the Managing Director of the assessee company, as discussed in extensor herein above, that being so, in the light of the findings of the Tribunal

BALBIR KUMAR HUF,CHANDIGARH vs. ITO , CHANDIGARH

ITA 172/CHANDI/2024[2017-18]Status: DisposedITAT Chandigarh11 Nov 2025AY 2017-18

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

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

ITA 565/CHANDI/2023[2014-15]Status: DisposedITAT Chandigarh11 Nov 2025AY 2014-15

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

SAROJ CHAUDHARY BALA,PANCHKULA vs. ITO, WARD-4, PANCHKULA

ITA 635/CHANDI/2022[2017-18]Status: DisposedITAT Chandigarh11 Nov 2025AY 2017-18

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

RANJIT SINGH,PANCHKULA vs. DEPUTY DIRECTOR, CPC DEPARTMENT

ITA 992/CHANDI/2025[2023-24]Status: DisposedITAT Chandigarh11 Nov 2025AY 2023-24

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

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

INCOME TAX OFFICER, FATEHABAD vs. MAHESH NAGPAL, FATEHABAD

ITA 531/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

ARJESH KUMAR,PATIALA vs. ITO NATIONAL E-ASSESSMENT CENTRE , DELHI

ITA 876/CHANDI/2024[2018-19]Status: DisposedITAT Chandigarh11 Nov 2025AY 2018-19
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

SMT. SHANKRI DEVI,PANCHKULA vs. ACIT, PANCKULA CIRCLE, PANCHKULA

ITA 596/CHANDI/2022[2013-14]Status: DisposedITAT Chandigarh11 Nov 2025AY 2013-14

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

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

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

c) the statement referred to in clause (a) is furnished on or before the due date specified under sub-section (1) of section 139 for furnishing the return of income for the previous year: Provided that in computing the period of five years referred to in clause (a), the period during which the income could not be applied

KAKA SINGH ALIAS GULJAR SINGH,PATIALA vs. INCOME TAX OFFICER , PATIALA

ITA 663/CHANDI/2024[2020-21]Status: DisposedITAT Chandigarh11 Nov 2025AY 2020-21
For Respondent: \nShri Suraj Bhan Nain, Advocate

condone the delay in filing these appeals.\n3. We shall take appeal of the assessee in ITA No. 463/Chd/2023 for A.Y\n2018-19 as a lead case for discussion wherein assessee has raised the\nfollowing effective grounds:\n1.\nThat having regard to the facts and circumstances of the case\nand in law, the Ld. Commissioner of Income Tax (Appeals

SH. AJIT SINGH,PINJORE vs. ITO, WARD-1, PANCHKULA

ITA 539/CHANDI/2023[2015-16]Status: DisposedITAT Chandigarh11 Nov 2025AY 2015-16
For Respondent: \nShri Suraj Bhan Nain, Advocate

condone the delay in filing these appeals.\n3. We shall take appeal of the assessee in ITA No. 463/Chd/2023 for A.Y\n2018-19 as a lead case for discussion wherein assessee has raised the\nfollowing effective grounds:\n1.\nThat having regard to the facts and circumstances of the case\nand in law, the Ld. Commissioner of Income Tax (Appeals

GURDEEP SINGH HUF,CHANDIGARH vs. ITO, WARD 5(5), CHANDIGARH

ITA 1153/CHANDI/2025[2020-21]Status: DisposedITAT Chandigarh11 Nov 2025AY 2020-21

condone the delay in filing these appeals.\n3. We shall take appeal of the assessee in ITA No. 463/Chd/2023 for A.Y\n2018-19 as a lead case for discussion wherein assessee has raised the\nfollowing effective grounds:\n1.\nThat having regard to the facts and circumstances of the case\nand in law, the Ld. Commissioner of Income Tax (Appeals

NARENDER KAUR,KURUKSHETRA, HARYANA vs. INCOME TAX OFFICER WARD-1 , KURUKSHETRA

ITA 165/CHANDI/2025[2018-19]Status: DisposedITAT Chandigarh11 Nov 2025AY 2018-19
For Respondent: \nShri Suraj Bhan Nain, Advocate

condone the delay in filing these appeals.\n3. We shall take appeal of the assessee in ITA No. 463/Chd/2023 for A.Y\n2018-19 as a lead case for discussion wherein assessee has raised the\nfollowing effective grounds:\n1.\nThat having regard to the facts and circumstances of the case\nand in law, the Ld. Commissioner of Income Tax (Appeals

BALJIT SINGH,AMBALA CITY vs. INCOME TAX OFFICER, WARD-1, AMBALA, AMBALA

ITA 176/CHANDI/2024[2015-16]Status: DisposedITAT Chandigarh11 Nov 2025AY 2015-16

condone the delay in filing these appeals.\n3. We shall take appeal of the assessee in ITA No. 463/Chd/2023 for A.Y\n2018-19 as a lead case for discussion wherein assessee has raised the\nfollowing effective grounds:\n1.\nThat having regard to the facts and circumstances of the case\nand in law, the Ld. Commissioner of Income Tax (Appeals

RANJEET SINGH KHUBBER,AMBALA vs. ITO, WARD 2, AMBALA

ITA 50/CHANDI/2023[2012-13]Status: DisposedITAT Chandigarh11 Nov 2025AY 2012-13

condone the delay in filing these appeals.\n3. We shall take appeal of the assessee in ITA No. 463/Chd/2023 for A.Y\n2018-19 as a lead case for discussion wherein assessee has raised the\nfollowing effective grounds:\n1.\nThat having regard to the facts and circumstances of the case\nand in law, the Ld. Commissioner of Income Tax (Appeals

RAGHBIR SINGH HUF,CHANDIGARH vs. ITO-WARD-1(3), CHANDIGARH

ITA 617/CHANDI/2023[2017-2018]Status: DisposedITAT Chandigarh11 Nov 2025AY 2017-2018
For Respondent: \nShri Suraj Bhan Nain, Advocate

condone the delay in filing these appeals.\n3. We shall take appeal of the assessee in ITA No. 463/Chd/2023 for A.Y\n2018-19 as a lead case for discussion wherein assessee has raised the\nfollowing effective grounds:\n1.\nThat having regard to the facts and circumstances of the case\nand in law, the Ld. Commissioner of Income Tax (Appeals

SARVAN SINGH,AMBALA vs. INCOME TAX OFFICER-WARD 4, AMBALA

ITA 458/CHANDI/2024[2018-19]Status: DisposedITAT Chandigarh11 Nov 2025AY 2018-19

condone the delay in filing these appeals.\n3. We shall take appeal of the assessee in ITA No. 463/Chd/2023 for A.Y\n2018-19 as a lead case for discussion wherein assessee has raised the\nfollowing effective grounds:\n1.\nThat having regard to the facts and circumstances of the case\nand in law, the Ld. Commissioner of Income Tax (Appeals