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732 results for “condonation of delay”+ Section 139clear

Sorted by relevance

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Key Topics

Section 139(1)56Addition to Income49Section 153C38Section 143(1)36Condonation of Delay35Section 14734Section 143(3)33Section 80P33Section 148

DEPUTY COMMISSIONER OF INCOME-TAX, CORPORATE CIRCLE 1(1), CHENNAI vs. ASTROTECH STEELS PRIVATE LIMITED, CHENNAI

The appeal stand dismissed in terms of our above order

ITA 1150/CHNY/2023[2018]Status: DisposedITAT Chennai03 Jul 2024

Bench: Hon’Ble Shri Mahavir Singh, Vp & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकरअपील सं./ Ita No.1150/Chny/2023 (िनधा)रण वष) / Assessment Year: 2018-19) Dcit M/S Astrotech Steels Private Limited बनाम/ Corporate Circle-1(1) 19, Ii Floor, Right Wing, Ghatala Towers, Chennai. Avenue Road, Nungambakkam Vs. Chennai-34. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aakca-0128-L (अपीलाथ"/Appellant) : (" थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Shri P. Sajit Kumar (Jcit)- Ld. Sr. Dr " थ"कीओरसे/Respondent By : Shri T. Vasudevan (Advocate) -Ld. Ar सुनवाईकीतारीख/Date Of Final Hearing : 27-06-2024 घोषणाकीतारीख /Date Of Pronouncement : 03-07-2024 आदेश / O R D E R

For Appellant: Shri P. Sajit Kumar (JCIT)- Ld. Sr. DRFor Respondent: Shri T. Vasudevan (Advocate) -Ld. AR
Section 10ASection 143(1)Section 154

condone the delay and admit the appeal for adjudication on merits. 3. The Ld. Sr. DR, at the outset, referred to the recent judgment of Hon'ble Supreme Court in the case of Pr. CIT Vs Wipro Ltd. (2022) 140 Taxmann.com 223 (SC) as well as other decisions in Checkmate Services P. Ltd Vs. CIT (2022) 143 Taxmann.com

Showing 1–20 of 732 · Page 1 of 37

...
32
Disallowance30
Deduction27
Section 153A26

HARI FOUNDATION,COIMBATORE vs. DLC-CA-(211)(1), ACIT EXEMPTIONS, COIMBATORE

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

ITA 917/CHNY/2024[2020-21]Status: DisposedITAT Chennai18 Sept 2024AY 2020-21

Bench: Shri Aby T. Varkey & Shri Jagadishआयकर अपील सं./Ita No.917/Chny/2024 िनधा"रणवष"/Assessment Year: 2020-21 V. Hari Foundation, The Acit (Exemptions), 3-1, Indira Nagar, Coimbatore. Kuniamuthur S.O., Coimbatore-641 035. [Pan: Aabth 2056 A] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri AG. SathyanarayanaFor Respondent: Shri P. Sajit Kumar, JCIT
Section 11Section 12Section 12ASection 12A(1)(ba)Section 139Section 139(1)Section 139(4)Section 143(1)Section 154

section 139 of the Act is condoned. (ii) In all other cases of belated applications in filing Form No. 10B for years prior to AY. 2018-19, The commissioner of Income-tax are authorized to admit and dispose off by 31-3-2020 such applications for condonation of delay

NEPHROLOGY ASSOCIATION,MADURAI vs. ITO,EXEMPTION WARD, MADURAI

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

ITA 793/CHNY/2023[2016-17]Status: DisposedITAT Chennai07 Sept 2023AY 2016-17

Bench: Shri V. Durga Raoआयकर अपील सं./I.T.A. No.793/Chny/2023 िनधा"रण वष"/Assessment Year: 2016-17 Nephrology Association, Vs. The Income Tax Officer, 6/6-B2, Sivagangai Road, Exemption Ward, Madurai North, Madurai. Tamil Nadu 625 020. [Pan:Aaban7750J] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri G. Tarun, Advocate ""थ" की ओर से/Respondent By : Shri Suresh Guduri, Jcit सुनवाई की तारीख/ Date Of Hearing : 07.09.2023 घोषणा की तारीख /Date Of Pronouncement : 07.09.2023

For Appellant: Shri G. Tarun, AdvocateFor Respondent: Shri Suresh Guduri, JCIT
Section 11(2)Section 11(5)Section 119Section 119(2)

delay in filing Form No. 10 under section 11(2) of the Act, much after the due date of filing of return of income under section 139(1) of the Act, the Assessing Officer disallowed ₹.30,00,000/- of accumulation under section 11(2) of the Act. In the absence of condonation

SRINIVASA FASHINS PVT LTD,CHENNAI vs. ITO CORPORATE WARD-6(4), CHENNAI

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

ITA 1396/CHNY/2019[2014-15]Status: DisposedITAT Chennai28 Sept 2020AY 2014-15

Bench: Shri Ramit Kochar & Shri Duvvuru R.L.Reddy)नधा+रण वष+ /Assessment Year: 2014-15 Heard Through Video Conferencing V. M/S.Srinivasa Fashions Pvt. Ltd., The Income Tax Officer, No.57G, Sidco Industrial Estate, Corporate Ward-6(4), Ambattur, Chennai. Chennai-600 098. [Pan: Aaics 9511 R] (अपीलाथ./Appellant) (/0यथ./Respondent) : अपीलाथ. क1 ओर से/ Appellant By Mr.N.Vijay Kumar, Ca : Mr.Ar.V.Sreenivasan, Jcit /0यथ. क1 ओर से /Respondent By : 28.09.2020 सुनवाई क1 तार"ख/Date Of Hearing : 28.09.2020 घोषणा क1 तार"ख /Date Of Pronouncement आदेश / O R D E R Per Ramit Kochar:

For Respondent: 28.09.2020
Section 139(1)Section 143(3)Section 2(24)(x)Section 36(1)(va)Section 68

condoned. In the present case we are concerned with the law as it stood prior to the amendment of section 43B. In the circumstances, the assessee was entitled to claim the benefit in section 43B for that period particularly in view of the fact that he has contributed to provident fund before filing of the return. Special leave petition

F.V. 112 THE VILLUPURAM DISTRICT PUBLIC HEALTH DEPARTMENT EMPLOYEES COOP THRIFT AND CREDIT SOCIETY,VILLUPURAM vs. INCOME TAX OFFICER, VILLUPURAM

In the result the appeal is allowed

ITA 2047/CHNY/2025[2019-20]Status: DisposedITAT Chennai10 Oct 2025AY 2019-20

Bench: Shri Manu Kumar Giri & Shri S.R. Raghunathaआयकर अपील सं./ Ita No.2047/Chny/2025 िनधा8रण वष8 /Assessment Year: 2019-20 Fv 112 The Villupuram District Public The Income Tax Officer, Vs. Health Department Employees Co-Op. Ward-1, Thrift & Credit Society, 60, Vilupuram. Kandasamy Layout, 1St Street, (K.K. Road), Villupuram 605 602, Viluppuram [Pan: Aaaaf4857B]

For Appellant: Shri G. Reddi Prakash, C.AFor Respondent: Ms. R. Anita, Addl. CIT
Section 139(1)Section 139(4)Section 143(1)(a)Section 80ASection 80P

139(1). Section 80AC was introduced to ensure timely compliance with tax filing obligations for claiming deductions under Chapter VI-A. The legislative intent behind this provision is to streamline tax administration by making it obligatory for taxpayers to file returns within the prescribed timeline to avail deductions. It applies to all deductions under Chapter VI-A, including section

JAGANNATHAN BASKAR,HOSUR vs. ITO, WARD-1, , HOSUR

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

ITA 2629/CHNY/2024[2017-18]Status: DisposedITAT Chennai20 Dec 2024AY 2017-18

Bench: Hon’Ble Shri Manoj Kumar Aggarwal & Hon’Ble Shri Manu Kumar Giriआयकरअपील सं./ Ita No.2629/Chny/2024 (िनधा"रणवष" / Assessment Year: 2017-2018) Jagannathan Baskar, Vs. The Income Tax Officer, H88, New Astc Hudco, Ward -1, Mahalakshmi Nagar, Hosur Hosur 635 109. [Pan: Adqpb 9089F] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant By : Shri B.B. Sathyamurthy, C.A., ""यथ" क" ओर से /Respondent By : Ms. D. Komali Krishna, Irs, Cit. सुनवाई क" तार"ख/Date Of Hearing : 17.12.2024 घोषणा क" तार"ख /Date Of Pronouncement : 20.12.2024 आदेश / O R D E R Per Manu Kumar Giri ()

For Appellant: Shri B.B. Sathyamurthy, C.AFor Respondent: Ms. D. Komali Krishna, IRS, CIT
Section 10Section 139(1)Section 143(1)Section 143(1)(a)Section 154

condonation of delay in filing the appeal, when the time allowed for the same is reckoned from the original date of the intimation order under Section 143(1) being 27 March 2019. The learned JCIT(A) did not admit the appeal for adjudication that there was no sufficient cause for delay in filing the appeal. Assessee further challenged the order

THE ERODE CITY MUNICIPAL CORPORATION EMP CO-OP T& C LIMITED,CHENNAI vs. ITO, WARD 1 (1), ERODE

In the result, the appeal in ITA No

ITA 510/CHNY/2024[2020-21]Status: DisposedITAT Chennai22 Jul 2024AY 2020-21

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manu Kumar Giri, Jm आयकरअपील सं./ Ita No.509 & 510/Chny/2024 (िनधा"रणवष" / Assessment Years: 2018-2019 & 2020-2021)

For Appellant: Ms. G. Vardini Karthik, AdvocateFor Respondent: Shri ARV Srinivasan, IRS, Addl. CIT
Section 119(2)(b)Section 139(1)Section 139(4)Section 143(1)Section 143(2)Section 2(6)Section 80ASection 80PSection 80P(2)(a)

section 139(4) of the Income Tax Act, 1961. Circular No. 13/2023 allows condonation of delay for deduction u/s 80P 4) The CIT(A) failed

THE ERODE CITY MUNICIPAL CORPORATION EMP CO-OP T& C LIMITED,ERODE vs. ITO, WARD 1(1), ERODE

In the result, the appeal in ITA No

ITA 509/CHNY/2024[2018-19]Status: DisposedITAT Chennai22 Jul 2024AY 2018-19

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manu Kumar Giri, Jm आयकरअपील सं./ Ita No.509 & 510/Chny/2024 (िनधा"रणवष" / Assessment Years: 2018-2019 & 2020-2021)

For Appellant: Ms. G. Vardini Karthik, AdvocateFor Respondent: Shri ARV Srinivasan, IRS, Addl. CIT
Section 119(2)(b)Section 139(1)Section 139(4)Section 143(1)Section 143(2)Section 2(6)Section 80ASection 80PSection 80P(2)(a)

section 139(4) of the Income Tax Act, 1961. Circular No. 13/2023 allows condonation of delay for deduction u/s 80P 4) The CIT(A) failed

DCIT, DINDIGUL vs. BNAZRUM AGRO EXPORTS (P) LTD., DINDIGUL

In the result, the appeal of the Revenue is allowed for statistical purposes and the cross-objection of the assessee is dismissed as not pressed

ITA 485/CHNY/2015[2007-08]Status: DisposedITAT Chennai18 Oct 2016AY 2007-08

Bench: Shri Chandra Poojari & Shri G. Pavan Kumarआयकर अपील सं./Ita No.485/Mds/2015 & C.O. No.41/Mds/2015 (In I.T.A. No.485/Mds/2015) "नधा"रण वष" / Assessment Year : 2007-08 The Deputy Commissioner Of M/S Bnazrum Agro Exports (P) Ltd., Income Tax, V. Sirumalai Road, Erandalaparai, Circle – I, Dindigul. Rettiarpatti Post, Dindigul – 624 006. Pan : Aabcb 2418 B (अपीलाथ"/Appellant) (Respondent & Cross-Objector)

For Appellant: Shri R. Duraipandian, JCITFor Respondent: Shri R. Kumar, Advocate
Section 10BSection 139(1)Section 139(4)Section 143(1)Section 143(3)Section 148

condoning the delay when the assessee has not filed return of income under Section 139(1) of the Act which

K1444 METTUPALAYAM CO-OP. BUILDING SOCIETY LIMITED,COIMBATORE vs. DCIT CPC , BEGNALURU

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

ITA 46/CHNY/2023[2018-19]Status: DisposedITAT Chennai29 Mar 2023AY 2018-19

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./I.T.A. No.46/Chny/2023 िनधा"रण वष"/Assessment Year: 2018-19 K1444 Mettupalayam Co-Op. Building Vs. The Deputy Commissioner Of Society Limited, Co-Operative Colony, Income Tax - Cpc, Mettupalayam, Coimbatore 641 301. Bengaluru. [Pan: Aadam3770D] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri S. Sridhar, Advocate [Erode] ""थ" की ओर से/Respondent By : Shri P. Sajit Kumar, Jcit सुनवाई की तारीख/ Date Of Hearing : 07.03.2023 घोषणा की तारीख /Date Of Pronouncement : 29.03.2023 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 (Appeals), National Faceless Appeal Centre [Nfac], Delhi, Dated 26.12.2022 Relevant To The Assessment Year 2018-19. 2. Brief Facts Of The Case Are That The Assessee Filed The Return Of Income For The Assessment Year 2018-19 On 23.03.2019 Declaring Total Income At ₹.6,64,021/- After Claiming Deduction Under Section 80P Of 2

For Appellant: Shri S. Sridhar, Advocate [Erode]For Respondent: Shri P. Sajit Kumar, JCIT
Section 119(2)(b)Section 139(1)Section 143(1)Section 154Section 80P

condonation of delay in filing the appeal, the ld. CIT(A) decided the 3 I.T.A. No.46/Chny/23 appeal on merits by dismissing the appeal of the assessee as the assessee did not file the return of income within the due date of filing under section 139

K864 MURALI CHENNAMPATTI PRIMARY AGRICULTURE CO-OP CREDIT SOCIETY,ERODE vs. INCOME TAX OFFICER, WARD 2(1), ERODE, ERODE

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

ITA 517/CHNY/2024[2019-20]Status: DisposedITAT Chennai27 Jun 2024AY 2019-20

Bench: Shri Mahavir Singhand Shri Manoj Kumar Aggarwalआयकर अपील सं./Ita Nos.: 516 & 517/Chny/2024 िनधा"रण वष"/Assessment Years: 2018-19 & 2019-20 M/S. K864 Murali Chennampatti The Income Tax Officer, Primary Agriculture Co-Op Vs. Ward 2(1), Credit Society, Erode. Mulari Post, Anthiyur Taluk, Erode – 638 504. Pan: Aabak 3671M (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Ms. A. Vijayalakshmi, Fca ""यथ" क" ओर से/Respondent By : Shri Ar.V. Sreenivasan, Addl.Cit सुनवाई क" तारीख/Date Of Hearing : 27.06.2024 घोषणा क" तारीख/Date Of Pronouncement : 27.06.2024 आदेश /O R D E R Per Mahavir Singh: These Appeals By The Assessee Are Arising Out Of The Orders Of The Commissioner Of Income Tax (Appeals), Addl/Jcit(A),Prayagraj In Order No.Itba/Apl/S/250/2023-23/1058743474 (1) & 1058743723(1) Both Dated 14.12.2023. The Return Of Income For The Assessment Years 2018-19 & 2019-20 Were Processed & Intimation U/S.143(1) Of The Income Tax Act, 1961 (Hereinafter The ‘Act’) Were Issued By The Asst. Director Of Income Tax, Central Ita Nos.516 &517/Chny/2024 Processing Center (Cpc), Bengaluru Vide Orders Dated 12.07.2019 & 20.09.2020 Respectively.

For Appellant: Ms. A. Vijayalakshmi, FCAFor Respondent: Shri AR.V. Sreenivasan, Addl.CIT
Section 119(2)(b)Section 139(1)Section 143(1)Section 80P

condoning the delay u/s.119(2)(b) of the Act, we direct the AO to allow the claim of deduction. Consequently the order of CIT(A) and the return processed by AO u/s.143(1) are quashed and the AO is directed to allow the relief. Accordingly, the appeal of the assessee is allowed. 5. Coming to ITA No.517/CHNY/2024 for assessment year

K864 MURALI CHENNAMPATTI PRIMARY AGRICULTURE CO-OP CREDIT SOCIETY,ERODE vs. INCOME TAX OFFICER, WARD 2(1), ERODE, ERODE

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

ITA 516/CHNY/2024[2018-19]Status: DisposedITAT Chennai27 Jun 2024AY 2018-19

Bench: Shri Mahavir Singhand Shri Manoj Kumar Aggarwalआयकर अपील सं./Ita Nos.: 516 & 517/Chny/2024 िनधा"रण वष"/Assessment Years: 2018-19 & 2019-20 M/S. K864 Murali Chennampatti The Income Tax Officer, Primary Agriculture Co-Op Vs. Ward 2(1), Credit Society, Erode. Mulari Post, Anthiyur Taluk, Erode – 638 504. Pan: Aabak 3671M (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Ms. A. Vijayalakshmi, Fca ""यथ" क" ओर से/Respondent By : Shri Ar.V. Sreenivasan, Addl.Cit सुनवाई क" तारीख/Date Of Hearing : 27.06.2024 घोषणा क" तारीख/Date Of Pronouncement : 27.06.2024 आदेश /O R D E R Per Mahavir Singh: These Appeals By The Assessee Are Arising Out Of The Orders Of The Commissioner Of Income Tax (Appeals), Addl/Jcit(A),Prayagraj In Order No.Itba/Apl/S/250/2023-23/1058743474 (1) & 1058743723(1) Both Dated 14.12.2023. The Return Of Income For The Assessment Years 2018-19 & 2019-20 Were Processed & Intimation U/S.143(1) Of The Income Tax Act, 1961 (Hereinafter The ‘Act’) Were Issued By The Asst. Director Of Income Tax, Central Ita Nos.516 &517/Chny/2024 Processing Center (Cpc), Bengaluru Vide Orders Dated 12.07.2019 & 20.09.2020 Respectively.

For Appellant: Ms. A. Vijayalakshmi, FCAFor Respondent: Shri AR.V. Sreenivasan, Addl.CIT
Section 119(2)(b)Section 139(1)Section 143(1)Section 80P

condoning the delay u/s.119(2)(b) of the Act, we direct the AO to allow the claim of deduction. Consequently the order of CIT(A) and the return processed by AO u/s.143(1) are quashed and the AO is directed to allow the relief. Accordingly, the appeal of the assessee is allowed. 5. Coming to ITA No.517/CHNY/2024 for assessment year

TIRUPUR ARUNACHALA GOUNDER RADHAMBIKAI KUPPUSAMY,TIRUPUR vs. CIT(A), NFAC, DELHI

In the result, appeal filed by the assessee in ITA No

ITA 363/CHNY/2024[2018-19]Status: DisposedITAT Chennai06 May 2024AY 2018-19

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manu Kumar Giri, Jm आयकरअपील सं./ Ita No.363/Chny/2024 (िनधा"रणवष" / Assessment Year: 2018-19) T A G Radhambikai Kuppusamy, Vs. The Income Tax Officer, No.5, Mp Nagar Extension, Che –C (68) (1) Suriya Prabha Garden, Chennai. Tirupur 641 607

For Appellant: Shri. S. Ramachandran, C.AFor Respondent: Shri. ARV Srinivasan, Addl. CIT
Section 139(1)Section 144BSection 147Section 148ASection 249(2)Section 249(3)Section 250Section 51

condonation petition’. 3. Brief facts of the case are that, the assessee is an individual and has not filed the return income u/s 139(1) of the Income Tax Act, 1961 (in short ‘the Act’). As per information available on the insight portal, the assessee has sold an immovable property of Rs.54,00,000/-. Thereafter, the case was reopened u/s148A

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

condonation of delay before the 8 I.T.A. No.254/Chny/16 & I.T.A. Nos. 521 to 524/Chny/18 CBDT. In view of our decision hereinabove, the return of income has to be filed as per section 139

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

condonation of delay before the 8 I.T.A. No.254/Chny/16 & I.T.A. Nos. 521 to 524/Chny/18 CBDT. In view of our decision hereinabove, the return of income has to be filed as per section 139

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 139Section 143(3)Section 263

condonation of delay before the 8 I.T.A. No.254/Chny/16 & I.T.A. Nos. 521 to 524/Chny/18 CBDT. In view of our decision hereinabove, the return of income has to be filed as per section 139

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

condonation of delay before the 8 I.T.A. No.254/Chny/16 & I.T.A. Nos. 521 to 524/Chny/18 CBDT. In view of our decision hereinabove, the return of income has to be filed as per section 139

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

condonation of delay before the 8 I.T.A. No.254/Chny/16 & I.T.A. Nos. 521 to 524/Chny/18 CBDT. In view of our decision hereinabove, the return of income has to be filed as per section 139

S2754 SLM CORPORATION ELE AND MID SCHOOL TEACHERS COOP T 7C SOC LIMITED,SALEM vs. ADIT,CPC, BENGALURU

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

ITA 38/CHNY/2023[2019-20]Status: DisposedITAT Chennai29 Mar 2023AY 2019-20

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./I.T.A. No.38/Chny/2023 िनधा"रण वष"/Assessment Year: 2019-20 S2754 Slm Corporation Ele & Mid Vs. The Assistant Director Of School Teachers Co-Op. T & C Soc. Income Tax - Cpc, Ltd., No. 22, Car Street, Bengaluru. Salem 636 001, Tamil Nadu. [Pan: Aaras6200L] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri S. Sridhar, Advocate [Erode] ""थ" की ओर से/Respondent By : Shri P. Sajit Kumar, Jcit सुनवाई की तारीख/ Date Of Hearing : 07.03.2023 घोषणा की तारीख /Date Of Pronouncement : 29.03.2023 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 (Appeals), National Faceless Appeal Centre [Nfac], Delhi, Dated 25.11.2022 Relevant To The Assessment Year 2019-20. 2. Brief Facts Of The Case Are That The Assessee Filed The Return Of Income For The Assessment Year 2019-20 On 03.10.2020 Admitting Nil Income, After Claiming Deduction Under Section 80P Of The Income Tax

For Appellant: Shri S. Sridhar, Advocate [Erode]For Respondent: Shri P. Sajit Kumar, JCIT
Section 119(2)(b)Section 139(1)Section 143(1)Section 80P

139(1) of the Act. Therefore, the CPC, Bengaluru denied the claim of deduction under section 80P of the Act. 3. The assessee carried the matter in appeal before the ld. CIT(A) and submitted that the assessee has filed condonation petition under section 119(2)(b) of the Act before the CBDT requesting for condonation of delay

ANAND ENGINEERING PRODUCTS PVT. LTD.,,TRICHY vs. DDIT, CPC,, BENGALURU

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

ITA 1375/CHNY/2024[2015-16]Status: DisposedITAT Chennai07 Aug 2024AY 2015-16

Bench: Hon’Ble Shri Manu Kumar Giri & Hon’Ble Shri Amitabh Shuklaआयकरअपील सं./ Ita No.1375/Chny/2024 (िनधा"रणवष" / Assessment Year: 2015-2016) Anand Engineering Products Pvt Vs. The Assessing Officer, Limited, Corporate Ward 1(1) D-56, Developed Plots Estate, Chennai. Thuvakudi, Trichy 620 015. [Pan: Aafca 1512R] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant By : Shri A.S. Ramakrishnan, C.A., ""यथ" क" ओर से /Respondent By : Ms. Gouthami Manivasagam, Irs, Jcit.

For Appellant: Shri A.S. Ramakrishnan, C.AFor Respondent: Ms. Gouthami Manivasagam, IRS, JCIT
Section 115JSection 139(1)Section 143(1)Section 143(1)(a)Section 249(2)(c)Section 249(3)

condone the delay in filing the appeal especially without issuance of any notice for hearing of the appeal and rejecting the reasons explained for the delay in filing on slender and unsustainable grounds without appreciating that the cause of substantive Justice must be preferred over technical considerations under the facts and in the circumstances of the appellant's case