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

The appeal stands allowed for statistical purposes

Bench: Tribunal.

Condonation of delay under clause (b) of sub-section (2) of section 119 of the Income-tax Act, 1961 for returns of income claiming deduction u/s 80P of the Act for various assessment years from A Y 2018-19 to AY 2022-23- Reg. Section 80P of the Income-tax Act, 1961 (hereafter referred to as 'Act') provides for deduction

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

The appeal stands allowed for statistical purposes

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: -

Condonation of delay under clause (b) of sub-section (2) of section 119 of the Income-tax Act, 1961 for returns of income claiming deduction u/s 80P of the Act for various assessment years from A Y 2018-19 to AY 2022-23- Reg. Section 80P of the Income-tax Act, 1961 (hereafter referred to as 'Act') provides for deduction

MAHESH T. PRASANA,MUMBAI vs. ITO, WARD-1, PARWANOO

In the result, the appeal of the assessee is allowed

Bench: Shri A.D.Jain & Shri Krinwant Sahayआयकर अपील सं./Ita No. 419/Chd/2023 "नधा"रण वष" / Assessment Year : 2012-13

delay in filing of the appeal is hereby condoned and now we proceed to decide this case on merit. 8. The only ground of appeal in this case is against the sustenance of addition of Rs.87,45,366/- by the ld. CIT(A) restricting the deduction claimed under Section 80IC to the extent of 25% as against 100% claimed

CLEVUS LIFESCIENCES ,PARWANOO vs. DCIT, CIRCLE, PARWANOO

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

Bench: Ms. Diva Singh & Ms. Annapurna Guptaassessment Year: 2013-14 M/S Clevus Lifesciences, Vs. The Dcit, Khasra No. 501, Vill. Kamli, Circle, Sector-6, Parwanoo, Distt-Solan(Hp). Parwanoo. Pan No. : Aaffc4920L (Appellant) (Respondent)

delay is condoned. Ordered accordingly. Said order was pronounced in the Open Court before the parties at the time of hearing itself and the parties consequently were directed to argue thereafter the appeal on merits. 3. It was a common stand of the parties before the Bench that the point at issue raised by the assessee in the present proceedings

M/S SHAKTI SPINNERS LTD.,LUDHIANA vs. ACIT, CIRCLE-7, LUDHIANA

In the result, Assessee’s appeal is allowed

Bench: the appeal is finally heard or disposed off.

80,05,000/- Cash in Hand 5,10,000/- Building under construction 15,00,000/- TOTAL 1.00.15.000/- 4. The appeal of the assessee has been filed late before the ITAT, for which, the assessee by way of detailed application dated 10.01.2025 filed on 13.01.2025 has given the reasons for delay and has also filed an affidavit

THE TAL CO-OPERATIVE AGRICULTURE SERVICE SOCIETY LTD.,HAMIRPUR vs. ITO, WARD, HAMIRPUR

In the result, the appeal is allowed

Bench: SHRI. AAKASH DEEP JAIN (Vice President), SHRI. VIKRAM SINGH YADAV (Accountant Member)

80-A C b y Finance Act, 2018 came into play only in 2021-22 assessment year. (v) The slight delay in completing the audit by a Govt. Of Department and the assessee which is of human nature, without any deliberate, malafide, because of reasonable and sufficient cause, these need to be reasonably, sympathetically and favourably considered. 2. The Assessee

M/S OM PLASTICS,BADDI vs. DCIT, CIRCLE, PARWANOO

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

Bench: Ms. Diva Singh & Ms. Annapurna Guptaassessment Year: 2014-15 M/S Om Plastics, Vs. The Dcit, Village – Swaraj Majra, Circle, Near Cadila Healthcare Ltd., Parwanoo. Baddi, Distt. Solan (Hp). Pan No. : Abfo4821C (Appellant) (Respondent)

delay is, accordingly, condoned. Said order was pronounced in the presence of the parties in the open Court and the parties were accordingly directed to argue the appeal on merits. 5. Considering the sole issue agitated by the assessee in the present appeal, it was a common stand of the parties before the Bench that the issue is covered

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

In the result, appeal is dismissed

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.

condonation of the said infraction, even if a return is filed in terms of sub section (4), Accepting such a plea would mean that a person who had not filed a return within the due time as prescribed under sub section (1) of (2) of section 139 would not get benefit by filing the return under section 139(4) much

BALBIR KUMAR HUF,CHANDIGARH vs. ITO , CHANDIGARH

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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