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97 results for “condonation of delay”+ Section 10Aclear

Sorted by relevance

Chennai97Delhi92Mumbai76Kolkata57Ahmedabad51Bangalore45Raipur44Hyderabad40Jaipur37Pune36Visakhapatnam13Surat12Rajkot9Chandigarh6Indore5Lucknow5Amritsar5Patna4Nagpur4Jodhpur3Cuttack3Guwahati3Agra3Calcutta2Telangana2Varanasi2Cochin2Karnataka2Allahabad1Jabalpur1SC1Orissa1

Key Topics

Section 12A186Section 10A164Section 12A(1)(ac)65Exemption65Section 80G63Section 80G(5)59Deduction46Section 143(3)44Condonation of Delay40

M/S REDISOLVE SOFTWARE P LTD,CHENNAI vs. DCIT COR CIRCLE 5 (1), CHENNAI

In the result, the appeal filed by the assessee in I

ITA 523/CHNY/2018[2011-12]Status: DisposedITAT Chennai30 Nov 2022AY 2011-12

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./I.T.A. Nos. 254/Chny/2016 & 521 To 524/Chny/2018 Assessment Years:2010-11, 2009-10, 10-11, 11-12, 12-13 M/S. Redisolve Software P. Ltd., Vs. The Deputy Commissioner Of No. 18, Cenotaph 1St Street, Alwarpet, Income Tax, Chennai 600 035. Corporate Circle 5(1)/5(2), [Pan:Aadcr3467N] Chennai. (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri N. Arjunraj C.A. For Shri S. Sridhar, Advocate ""थ" की ओर से/Respondent By : Shri S. Senthil Kumaran, Cit सुनवाई की तारीख/ Date Of Hearing : 22.11.2022 घोषणा की तारीख /Date Of Pronouncement : 30.11.2022 आदेश /O R D E R Per V. Durga Rao: The Appeal Filed By The Assessee In I.T.A. No. 254/Chny/2016 For The Assessment Year 2010-11 Is Directed Against The Order Of The Ld. Commissioner Of Income Tax –Chennai-5, Chennai Dated 12.03.2015 Passed Under Section 263 Of The Income Tax Act, 1961 [“Act” In Short]. The Appeals Filed By The Assessee In I.T.A. Nos. 521, 522, 523 & 524/Chny/2018 Are Directed Against The Common Order Of The Ld. Commissioner Of Income Tax (Appeals) – 3, Chennai Dated

For Appellant: Shri N. Arjunraj C.A. for Shri S. Sridhar, AdvocateFor Respondent: Shri S. Senthil Kumaran, CIT
Section 10ASection 119(2)(b)Section 139

Showing 1–20 of 97 · Page 1 of 5

Section 10B39
Section 1131
Addition to Income29
Section 143(3)
Section 263

condoned the delay and passed an order under section 119(2)(b) of the Act dated 10.10.2022 and directing the Assessing Officer to allow the claim of deduction under section 10A

M/S REDISOLVE SOFTWARE P LTD,CHENNAI vs. DCIT COR CIRCLE 5 (1), CHENNAI

In the result, the appeal filed by the assessee in I

ITA 521/CHNY/2018[2009-10]Status: DisposedITAT Chennai30 Nov 2022AY 2009-10

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./I.T.A. Nos. 254/Chny/2016 & 521 To 524/Chny/2018 Assessment Years:2010-11, 2009-10, 10-11, 11-12, 12-13 M/S. Redisolve Software P. Ltd., Vs. The Deputy Commissioner Of No. 18, Cenotaph 1St Street, Alwarpet, Income Tax, Chennai 600 035. Corporate Circle 5(1)/5(2), [Pan:Aadcr3467N] Chennai. (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri N. Arjunraj C.A. For Shri S. Sridhar, Advocate ""थ" की ओर से/Respondent By : Shri S. Senthil Kumaran, Cit सुनवाई की तारीख/ Date Of Hearing : 22.11.2022 घोषणा की तारीख /Date Of Pronouncement : 30.11.2022 आदेश /O R D E R Per V. Durga Rao: The Appeal Filed By The Assessee In I.T.A. No. 254/Chny/2016 For The Assessment Year 2010-11 Is Directed Against The Order Of The Ld. Commissioner Of Income Tax –Chennai-5, Chennai Dated 12.03.2015 Passed Under Section 263 Of The Income Tax Act, 1961 [“Act” In Short]. The Appeals Filed By The Assessee In I.T.A. Nos. 521, 522, 523 & 524/Chny/2018 Are Directed Against The Common Order Of The Ld. Commissioner Of Income Tax (Appeals) – 3, Chennai Dated

For Appellant: Shri N. Arjunraj C.A. for Shri S. Sridhar, AdvocateFor Respondent: Shri S. Senthil Kumaran, CIT
Section 10ASection 119(2)(b)Section 139Section 143(3)Section 263

condoned the delay and passed an order under section 119(2)(b) of the Act dated 10.10.2022 and directing the Assessing Officer to allow the claim of deduction under section 10A

M/S REDISOLVE SOFTWARE P LTD,CHENNAI vs. DCIT COR CIRCLE 5 (1), CHENNAI

In the result, the appeal filed by the assessee in I

ITA 522/CHNY/2018[2010-11]Status: DisposedITAT Chennai30 Nov 2022AY 2010-11

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./I.T.A. Nos. 254/Chny/2016 & 521 To 524/Chny/2018 Assessment Years:2010-11, 2009-10, 10-11, 11-12, 12-13 M/S. Redisolve Software P. Ltd., Vs. The Deputy Commissioner Of No. 18, Cenotaph 1St Street, Alwarpet, Income Tax, Chennai 600 035. Corporate Circle 5(1)/5(2), [Pan:Aadcr3467N] Chennai. (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri N. Arjunraj C.A. For Shri S. Sridhar, Advocate ""थ" की ओर से/Respondent By : Shri S. Senthil Kumaran, Cit सुनवाई की तारीख/ Date Of Hearing : 22.11.2022 घोषणा की तारीख /Date Of Pronouncement : 30.11.2022 आदेश /O R D E R Per V. Durga Rao: The Appeal Filed By The Assessee In I.T.A. No. 254/Chny/2016 For The Assessment Year 2010-11 Is Directed Against The Order Of The Ld. Commissioner Of Income Tax –Chennai-5, Chennai Dated 12.03.2015 Passed Under Section 263 Of The Income Tax Act, 1961 [“Act” In Short]. The Appeals Filed By The Assessee In I.T.A. Nos. 521, 522, 523 & 524/Chny/2018 Are Directed Against The Common Order Of The Ld. Commissioner Of Income Tax (Appeals) – 3, Chennai Dated

For Appellant: Shri N. Arjunraj C.A. for Shri S. Sridhar, AdvocateFor Respondent: Shri S. Senthil Kumaran, CIT
Section 10ASection 119(2)(b)Section 139Section 143(3)Section 263

condoned the delay and passed an order under section 119(2)(b) of the Act dated 10.10.2022 and directing the Assessing Officer to allow the claim of deduction under section 10A

REDISOLVE SOFTWARE P LTD.,CHENNAI vs. DCIT, CHENNAI

In the result, the appeal filed by the assessee in I

ITA 254/CHNY/2016[2010-11]Status: DisposedITAT Chennai30 Nov 2022AY 2010-11

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./I.T.A. Nos. 254/Chny/2016 & 521 To 524/Chny/2018 Assessment Years:2010-11, 2009-10, 10-11, 11-12, 12-13 M/S. Redisolve Software P. Ltd., Vs. The Deputy Commissioner Of No. 18, Cenotaph 1St Street, Alwarpet, Income Tax, Chennai 600 035. Corporate Circle 5(1)/5(2), [Pan:Aadcr3467N] Chennai. (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri N. Arjunraj C.A. For Shri S. Sridhar, Advocate ""थ" की ओर से/Respondent By : Shri S. Senthil Kumaran, Cit सुनवाई की तारीख/ Date Of Hearing : 22.11.2022 घोषणा की तारीख /Date Of Pronouncement : 30.11.2022 आदेश /O R D E R Per V. Durga Rao: The Appeal Filed By The Assessee In I.T.A. No. 254/Chny/2016 For The Assessment Year 2010-11 Is Directed Against The Order Of The Ld. Commissioner Of Income Tax –Chennai-5, Chennai Dated 12.03.2015 Passed Under Section 263 Of The Income Tax Act, 1961 [“Act” In Short]. The Appeals Filed By The Assessee In I.T.A. Nos. 521, 522, 523 & 524/Chny/2018 Are Directed Against The Common Order Of The Ld. Commissioner Of Income Tax (Appeals) – 3, Chennai Dated

For Appellant: Shri N. Arjunraj C.A. for Shri S. Sridhar, AdvocateFor Respondent: Shri S. Senthil Kumaran, CIT
Section 10ASection 119(2)(b)Section 139Section 143(3)Section 263

condoned the delay and passed an order under section 119(2)(b) of the Act dated 10.10.2022 and directing the Assessing Officer to allow the claim of deduction under section 10A

M/S REDISOLVE SOFTWARE P LTD,CHENNAI vs. DCIT COR CIRCLE 5 (1), CHENNAI

In the result, the appeal filed by the assessee in I

ITA 524/CHNY/2018[2012-13]Status: DisposedITAT Chennai30 Nov 2022AY 2012-13

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./I.T.A. Nos. 254/Chny/2016 & 521 To 524/Chny/2018 Assessment Years:2010-11, 2009-10, 10-11, 11-12, 12-13 M/S. Redisolve Software P. Ltd., Vs. The Deputy Commissioner Of No. 18, Cenotaph 1St Street, Alwarpet, Income Tax, Chennai 600 035. Corporate Circle 5(1)/5(2), [Pan:Aadcr3467N] Chennai. (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri N. Arjunraj C.A. For Shri S. Sridhar, Advocate ""थ" की ओर से/Respondent By : Shri S. Senthil Kumaran, Cit सुनवाई की तारीख/ Date Of Hearing : 22.11.2022 घोषणा की तारीख /Date Of Pronouncement : 30.11.2022 आदेश /O R D E R Per V. Durga Rao: The Appeal Filed By The Assessee In I.T.A. No. 254/Chny/2016 For The Assessment Year 2010-11 Is Directed Against The Order Of The Ld. Commissioner Of Income Tax –Chennai-5, Chennai Dated 12.03.2015 Passed Under Section 263 Of The Income Tax Act, 1961 [“Act” In Short]. The Appeals Filed By The Assessee In I.T.A. Nos. 521, 522, 523 & 524/Chny/2018 Are Directed Against The Common Order Of The Ld. Commissioner Of Income Tax (Appeals) – 3, Chennai Dated

For Appellant: Shri N. Arjunraj C.A. for Shri S. Sridhar, AdvocateFor Respondent: Shri S. Senthil Kumaran, CIT
Section 10ASection 119(2)(b)Section 139Section 143(3)Section 263

condoned the delay and passed an order under section 119(2)(b) of the Act dated 10.10.2022 and directing the Assessing Officer to allow the claim of deduction under section 10A

POLARIS SOFTWARE LAB LIMITED,CHENNAI vs. DCIT, CHENNAI

In the result, the assessee’s appeal for assessment year

ITA 1218/CHNY/2016[2010-11]Status: DisposedITAT Chennai18 Aug 2017AY 2010-11

Bench: Shri N.R.S. Ganesan & Shri Sanjay Aroraआयकर अपील सं./Ita No.1218/Mds/2016 "नधा"रण वष" / Assessment Year : 2010-11 & आयकर अपील सं./Ita No.615/Mds/2016 "नधा"रण वष" / Assessment Year : 2011-12

For Appellant: Shri N. Venkatraman, Sr. AdvocateFor Respondent: Shri Pathlavath Peerya, CIT
Section 10A

condone the delay and admit the appeal filed by the Revenue. Let’s first take I.T.A. No.1218/Mds/2016. 3. Shri N. Venkatraman, the Ld. Sr. counsel for the assessee, submitted that the assessee claimed deduction under Section 10A

POLARIS CONSULTING & SERVICES LIMITED,CHENNAI vs. DCIT, CHENNAI

In the result, the assessee’s appeal for assessment year

ITA 615/CHNY/2016[2011-12]Status: DisposedITAT Chennai18 Aug 2017AY 2011-12

Bench: Shri N.R.S. Ganesan & Shri Sanjay Aroraआयकर अपील सं./Ita No.1218/Mds/2016 "नधा"रण वष" / Assessment Year : 2010-11 & आयकर अपील सं./Ita No.615/Mds/2016 "नधा"रण वष" / Assessment Year : 2011-12

For Appellant: Shri N. Venkatraman, Sr. AdvocateFor Respondent: Shri Pathlavath Peerya, CIT
Section 10A

condone the delay and admit the appeal filed by the Revenue. Let’s first take I.T.A. No.1218/Mds/2016. 3. Shri N. Venkatraman, the Ld. Sr. counsel for the assessee, submitted that the assessee claimed deduction under Section 10A

DCIT, CHENNAI vs. POLARIS CONSULTING & SERVICES P LTD., CHENNAI

In the result, the assessee’s appeal for assessment year

ITA 765/CHNY/2016[2011-12]Status: DisposedITAT Chennai18 Aug 2017AY 2011-12

Bench: Shri N.R.S. Ganesan & Shri Sanjay Aroraआयकर अपील सं./Ita No.1218/Mds/2016 "नधा"रण वष" / Assessment Year : 2010-11 & आयकर अपील सं./Ita No.615/Mds/2016 "नधा"रण वष" / Assessment Year : 2011-12

For Appellant: Shri N. Venkatraman, Sr. AdvocateFor Respondent: Shri Pathlavath Peerya, CIT
Section 10A

condone the delay and admit the appeal filed by the Revenue. Let’s first take I.T.A. No.1218/Mds/2016. 3. Shri N. Venkatraman, the Ld. Sr. counsel for the assessee, submitted that the assessee claimed deduction under Section 10A

DCIT, CHENNAI vs. LISTER TECHNOLOGIES PRIVATE LTD., CHENNAI

In the result, all the appeals filed by the Revenue are dismissed

ITA 3312/CHNY/2016[2006-07]Status: DisposedITAT Chennai23 Mar 2017AY 2006-07

Bench: Shri N.R.S. Ganesan & Shri D.S. Sunder Singhआयकर अपील सं./Ita Nos.3311, 3312, 3313, 3314 & 3315/Mds/2016 "नधा"रण वष" / Assessment Years : 2005-06 To 2008-09 & 2010-11 The Deputy Commissioner Of M/S Lister Technologies Pvt. Ltd., Income Tax, V. No.232, V.M. Street, Mylapore, Corporate Circle – 4(1), Chennai - 600 004. Chennai - 600 034. Pan : Aaacl 6079 R (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri Supriyo Pal, JCITFor Respondent: Shri S. Sendamarai Kannan, Advocate
Section 10ASection 70Section 72

condone the delay and admit the appeals. 3. The first issue arises for consideration is deduction claimed by the assessee under Section 10A

DCIT, CHENNAI vs. LISTER TECHNOLOGIES PRIVATE LTD., CHENNAI

In the result, all the appeals filed by the Revenue are dismissed

ITA 3315/CHNY/2016[2010-11]Status: DisposedITAT Chennai23 Mar 2017AY 2010-11

Bench: Shri N.R.S. Ganesan & Shri D.S. Sunder Singhआयकर अपील सं./Ita Nos.3311, 3312, 3313, 3314 & 3315/Mds/2016 "नधा"रण वष" / Assessment Years : 2005-06 To 2008-09 & 2010-11 The Deputy Commissioner Of M/S Lister Technologies Pvt. Ltd., Income Tax, V. No.232, V.M. Street, Mylapore, Corporate Circle – 4(1), Chennai - 600 004. Chennai - 600 034. Pan : Aaacl 6079 R (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri Supriyo Pal, JCITFor Respondent: Shri S. Sendamarai Kannan, Advocate
Section 10ASection 70Section 72

condone the delay and admit the appeals. 3. The first issue arises for consideration is deduction claimed by the assessee under Section 10A

DCIT, CHENNAI vs. LISTER TECHNOLOGIES PRIVATE LTD., CHENNAI

In the result, all the appeals filed by the Revenue are dismissed

ITA 3314/CHNY/2016[2008-09]Status: DisposedITAT Chennai23 Mar 2017AY 2008-09

Bench: Shri N.R.S. Ganesan & Shri D.S. Sunder Singhआयकर अपील सं./Ita Nos.3311, 3312, 3313, 3314 & 3315/Mds/2016 "नधा"रण वष" / Assessment Years : 2005-06 To 2008-09 & 2010-11 The Deputy Commissioner Of M/S Lister Technologies Pvt. Ltd., Income Tax, V. No.232, V.M. Street, Mylapore, Corporate Circle – 4(1), Chennai - 600 004. Chennai - 600 034. Pan : Aaacl 6079 R (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri Supriyo Pal, JCITFor Respondent: Shri S. Sendamarai Kannan, Advocate
Section 10ASection 70Section 72

condone the delay and admit the appeals. 3. The first issue arises for consideration is deduction claimed by the assessee under Section 10A

DCIT, CHENNAI vs. LISTER TECHNOLOGIES PRIVATE LTD., CHENNAI

In the result, all the appeals filed by the Revenue are dismissed

ITA 3311/CHNY/2016[2005-06]Status: DisposedITAT Chennai23 Mar 2017AY 2005-06

Bench: Shri N.R.S. Ganesan & Shri D.S. Sunder Singhआयकर अपील सं./Ita Nos.3311, 3312, 3313, 3314 & 3315/Mds/2016 "नधा"रण वष" / Assessment Years : 2005-06 To 2008-09 & 2010-11 The Deputy Commissioner Of M/S Lister Technologies Pvt. Ltd., Income Tax, V. No.232, V.M. Street, Mylapore, Corporate Circle – 4(1), Chennai - 600 004. Chennai - 600 034. Pan : Aaacl 6079 R (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri Supriyo Pal, JCITFor Respondent: Shri S. Sendamarai Kannan, Advocate
Section 10ASection 70Section 72

condone the delay and admit the appeals. 3. The first issue arises for consideration is deduction claimed by the assessee under Section 10A

DCIT, CHENNAI vs. LISTER TECHNOLOGIES PRIVATE LTD., CHENNAI

In the result, all the appeals filed by the Revenue are dismissed

ITA 3313/CHNY/2016[2007-08]Status: DisposedITAT Chennai23 Mar 2017AY 2007-08

Bench: Shri N.R.S. Ganesan & Shri D.S. Sunder Singhआयकर अपील सं./Ita Nos.3311, 3312, 3313, 3314 & 3315/Mds/2016 "नधा"रण वष" / Assessment Years : 2005-06 To 2008-09 & 2010-11 The Deputy Commissioner Of M/S Lister Technologies Pvt. Ltd., Income Tax, V. No.232, V.M. Street, Mylapore, Corporate Circle – 4(1), Chennai - 600 004. Chennai - 600 034. Pan : Aaacl 6079 R (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri Supriyo Pal, JCITFor Respondent: Shri S. Sendamarai Kannan, Advocate
Section 10ASection 70Section 72

condone the delay and admit the appeals. 3. The first issue arises for consideration is deduction claimed by the assessee under Section 10A

PROTECT AND RESCUE ANIMALS IN NEED INITIATIVE (PRANI),CHENNAI vs. CIT, EXEMPTIONS,, CHENNAI

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

ITA 1151/CHNY/2025[-]Status: DisposedITAT Chennai03 Oct 2025

Bench: Shri Aby T Varkey & Shri Amitabh Shuklaआयकर अपील सं./Ita No.1151/Chny/2025 Assessment Years: - Protect & Rescue Animals In Need Commissioner Of Income Tax Initiative (Prani), (Exemptions), No.10, Door No.5, Bnb Flats, Chennai. 6Th Avenue, Ashok Nagar, Chennai- 600 083. [Pan: Aaftp0832N] (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से/ Assessee By : Shri M.Viswanathan, C.A. प्रत्यर्थी की ओर से /Revenue By : Shri Bipin C.N, Cit सुनवाई की तारीख/Date Of Hearing : 08.07.2025 घोषणा की तारीख /Date Of Pronouncement : 03.10.2025 आदेश / O R D E R Per Amitabh Shukla, A.M :

For Appellant: Shri M.Viswanathan, C.AFor Respondent: Shri Bipin C.N, CIT
Section 12ASection 80GSection 80G(5)(iii)

condoning the delay in matters concerning 12A registrations. We have noted that while doing so, CBDT had primarily examined the issue of “continuing hardship” to the taxpayers in filing timely applications and thus being deprived of registration on such technical deficiencies. Registrations under section 12A and 80G are closely inter-linked and or rather supplementing their independent objectives. The present

COMMONSOUTH INFOCOM P LTD.,CHENNAI vs. DCIT, CHENNAI

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

ITA 1423/CHNY/2015[2011-12]Status: DisposedITAT Chennai20 Nov 2015AY 2011-12

Bench: Shri N.R.S. Ganesan & Shri Chandra Poojariआयकर अपील सं./Ita No.1423/Mds/2015 "नधा"रण वष" / Assessment Year : 2011-12 M/S Commonsouth Infocom Pvt. Ltd., The Deputy Commissioner Of 1St Floor, Ag-56, 3Rd Street, V. Income Tax, Anna Nagar, Chennai - 600 040. Corporate Circle – 1(2), Chennai - 600 034. Pan : Aadcc 1858 L (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Sh. Saroj Kumar Parida, AdvocateFor Respondent: Sh. P. Radhakrishnan, JCIT
Section 10ASection 10B

Section 10A of the Act by restricting export turnover to `1,85,06,675/- as against `3,01,38,638/-. According to the Ld. counsel, when the matter was pending before the CIT(Appeals), the assessee made application for condonation of delay

MADURAI AGRI BUSINESS INCUBATION FORUM ,COIMBATORE vs. CIT(EXEMPTIONS), CHENNAI

In the result, all the appeals filed by the assessees are allowed for statistical purposes

ITA 875/CHNY/2023[-]Status: DisposedITAT Chennai08 Mar 2024

Bench: Shri Mahavir Singhand Shri Manoj Kumar Aggarwal

Section 10Section 80GSection 80G(5)Section 80G(5)(iii)Section 80G(5)(iv)

condonation of the delay in filing Form 10AB which is the second stage of liberal interpretation sought and thereafter these trusts are requesting ITAT to direct the CIT(E) to consider the Form 10AB filed belatedly as a valid form which is the third level of liberal interpretation sought by the counsels of the assessee trust. The revenue stated that

PENTA MEDIA GRAPHICS LTD.,CHENNAI vs. DCIT, CHENNAI

In the result, the appeal filed by the assessee is allowed

ITA 1405/CHNY/2015[2006-07]Status: DisposedITAT Chennai25 Feb 2022AY 2006-07

Bench: Shri Mahavir Singhand Shri Manoj Kumar Aggarwal

For Appellant: Shri G. Baskar, AdvocateFor Respondent: Shri P. Sajit Kumar, JCIT
Section 10BSection 143(3)Section 271Section 271(1)(c)

condone the delay and admit the appeal. I.T.A. No.1405/Chny/2015 3 3. The only issue in this appeal of assessee is as regards to the order of CIT(A) confirming of levy of penalty u/s.271(1)(c) of the Act in regard to claim of deduction u/s.10B of the Act and Non application of provisions of Sec 50C while claiming carry

ACIT NON CORPORATE CIRCLE 15, CHENNAI vs. PLEASANT HEALTH CARE, CHENNAI

In the result, both the appeals filed by the Revenue are allowed

ITA 1169/CHNY/2019[2010-11]Status: DisposedITAT Chennai08 Oct 2021AY 2010-11

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./Ita Nos.1169 & 1320/Chny/2019 िनधा"रण वष" /Assessment Years: 2010-11 & 2009-10

For Appellant: Mr. S. Sridhar, AdvocateFor Respondent: Mr. ARV Sreenivasan, Addl. CIT
Section 10ASection 10BSection 143(3)Section 147Section 148

delay of 155 days for A.Y 2009-10 and 147 days for A.Y 2010-11 in filing of the appeals stand condoned and the appeals are admitted for adjudication. 6. The grounds of appeal raised by the Revenue are reproduced as under: “1. The order of the Ld. CIT(A) is contrary to the law and facts of the case

EH BUILDING CONSULTANCY PVT LTD,CHENNAI vs. DCIT CORP CIR 2(2), CHENNAI

In the result, the appeal filed by the assessee is dismissed

ITA 578/CHNY/2019[2009-10]Status: DisposedITAT Chennai24 May 2022AY 2009-10

Bench: Shri Mahavir Singhand Shri Girish Agrawal

For Appellant: NoneFor Respondent: Shri AR V Sreenivasan, Addl. CIT
Section 10ASection 143(3)Section 147

condoning the delay of 638 days based on the petition and affidavit placed on record and listing the matter for as many as 16 times and by sending the notices on multiple occasions, which have returned un-served and none appearing on behalf of the assessee, demonstrate that the assessee is not serious in taking up the appeal

THE CHEMCO ALUMNI TRUST,CHENGALPATTU vs. CIT (EXEMPTION WARD-2), CHENNAI

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

ITA 883/CHNY/2023[--]Status: DisposedITAT Chennai17 Oct 2023

Bench: Shri V. Durga Rao & Shri Manjunatha, G.आयकर अपील सं./I.T.A. No.883/Chny/2023 The Chemco Alumni Trust, Vs. The Commissioner Of Sree Ranga Hospital, No. 12, Varada Income Tax (Exemptions), Reddy Street, Vedachalam Nagar, Exemption Ward 2, Chengalpattu 603 001. Chennai. [Pan:Aactt0357K] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : None ""थ" की ओर से/Respondent By : Shri Nilay Baran Som, Cit सुनवाई की तारीख/ Date Of Hearing : 17.10.2023 घोषणा की तारीख /Date Of Pronouncement : 17.10.2023 आदेश /O R D E R Per V. Durga Rao: This Appeal Filed By The Assessee Is Directed Against The Order Of The Ld. Commissioner Of Income Tax (Exemptions), Chennai, Dated 20.09.2019. 2. The Appeal Filed By The Assessee Is Delayed By 1355 Days In Filing The Appeal. The Assessee Filed Petition For Condonation Of Delay In The Form Of An Affidavit By Stating As Under: 1. That I Am Well Acquired With The Facts & Circumstances Of The Appeal Filed Before The Hon’Ble Income Tax Appellate Tribunal.

For Appellant: NoneFor Respondent: Shri Nilay Baran Som, CIT
Section 12ASection 253

condone the delay in filing the appeal and admit the appeal for adjudication. 4. Brief facts of the case are that the assessee trust filed an online application in Form 10A for registration under section