H.NARAYANLAL,VELLORE vs. DCIT, CHENNAI

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

Bench: Shri A. Mohan Alankamony & Shri Duvvuru Rl Reddy

CONDONATION OF DELAY The Petitioner humbly submits as follows: 1.The Petitioner is an individual hailing from agricultural family born in the desert state of Rajashthan. I not even studied up to VI standard and I do not know any other language except Hindi. 2. I migrated to Chennai in and around 1980 in search of job and I got employment

H.NARAYANLAL,VELLORE vs. DCIT, CHENNAI

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

Bench: Shri A. Mohan Alankamony & Shri Duvvuru Rl Reddy

CONDONATION OF DELAY The Petitioner humbly submits as follows: 1.The Petitioner is an individual hailing from agricultural family born in the desert state of Rajashthan. I not even studied up to VI standard and I do not know any other language except Hindi. 2. I migrated to Chennai in and around 1980 in search of job and I got employment

H.NARAYANLAL,VELLORE vs. DCIT, CHENNAI

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

Bench: Shri A. Mohan Alankamony & Shri Duvvuru Rl Reddy

CONDONATION OF DELAY The Petitioner humbly submits as follows: 1.The Petitioner is an individual hailing from agricultural family born in the desert state of Rajashthan. I not even studied up to VI standard and I do not know any other language except Hindi. 2. I migrated to Chennai in and around 1980 in search of job and I got employment

H.NARAYANLAL,VELLORE vs. DCIT, CHENNAI

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

Bench: Shri A. Mohan Alankamony & Shri Duvvuru Rl Reddy

CONDONATION OF DELAY The Petitioner humbly submits as follows: 1.The Petitioner is an individual hailing from agricultural family born in the desert state of Rajashthan. I not even studied up to VI standard and I do not know any other language except Hindi. 2. I migrated to Chennai in and around 1980 in search of job and I got employment

H.NARAYANLAL,VELLORE vs. DCIT, CHENNAI

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

Bench: Shri A. Mohan Alankamony & Shri Duvvuru Rl Reddy

CONDONATION OF DELAY The Petitioner humbly submits as follows: 1.The Petitioner is an individual hailing from agricultural family born in the desert state of Rajashthan. I not even studied up to VI standard and I do not know any other language except Hindi. 2. I migrated to Chennai in and around 1980 in search of job and I got employment

MANSI FINANCE CHENNAI LIMITED,CHENNAI vs. THE ACIT, CC-4(1), CHENNAI

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

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./I.T.A. Nos. 108 & 109/Chny/2021 िनधा"रण वष"/Assessment Years: 2012-13 & 2013-14

condone the delay in filing these two appeals. 16. On merits, the only effective ground raised in both the appeals relate to confirmation of disallowance made under section 14A of the Act over and above the exempt income earned. 17. The assessee company has earned income which is not chargeable to tax under the Income Tax Act. However, the assessee

MANSI FINANCE CHENNAI LIMITED,CHENNAI vs. THE ACIT, CC 4(1), CHENNAI

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

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./I.T.A. Nos. 108 & 109/Chny/2021 िनधा"रण वष"/Assessment Years: 2012-13 & 2013-14

condone the delay in filing these two appeals. 16. On merits, the only effective ground raised in both the appeals relate to confirmation of disallowance made under section 14A of the Act over and above the exempt income earned. 17. The assessee company has earned income which is not chargeable to tax under the Income Tax Act. However, the assessee

TAMILNADU GRAMA BANK,KURINJIPADI,- vs. DCIT,CPC, GAZIABAD

The appeals stand dismissed

20. Further, ITAT, Chennai in the case of JCIT vs. Tractors & Farm Equipments Ltd. it was held as under: - "The delay cannot be condoned simply because the appellant's case is hard and calls for sympathy or merely out of benevolence to the party seeking relief. In granting the indulgence and condoning the delay it must be proved beyond

TAMILNADU GRAMA BANK, OMANDUR,- vs. DCIT,CPC, GAZIABAD

The appeals stand dismissed

20. Further, ITAT, Chennai in the case of JCIT vs. Tractors & Farm Equipments Ltd. it was held as under: - "The delay cannot be condoned simply because the appellant's case is hard and calls for sympathy or merely out of benevolence to the party seeking relief. In granting the indulgence and condoning the delay it must be proved beyond

TAMILNADU GRAMA BANK, OMANDUR,- vs. DCIT,CPC, GAZIABAD

The appeals stand dismissed

20. Further, ITAT, Chennai in the case of JCIT vs. Tractors & Farm Equipments Ltd. it was held as under: - "The delay cannot be condoned simply because the appellant's case is hard and calls for sympathy or merely out of benevolence to the party seeking relief. In granting the indulgence and condoning the delay it must be proved beyond

TAMILNADU GRAMA BANK, OMANDUR,- vs. -DCIT,CPC, GAZIABAD

The appeals stand dismissed

20. Further, ITAT, Chennai in the case of JCIT vs. Tractors & Farm Equipments Ltd. it was held as under: - "The delay cannot be condoned simply because the appellant's case is hard and calls for sympathy or merely out of benevolence to the party seeking relief. In granting the indulgence and condoning the delay it must be proved beyond

TAMILNADU GRAMA BANK,KURINJIPADI,- vs. DCIT,CPC,TDS, GAZIABAD

The appeals stand dismissed

20. Further, ITAT, Chennai in the case of JCIT vs. Tractors & Farm Equipments Ltd. it was held as under: - "The delay cannot be condoned simply because the appellant's case is hard and calls for sympathy or merely out of benevolence to the party seeking relief. In granting the indulgence and condoning the delay it must be proved beyond

TAMILNADU GRAMA BANK, SHOOLAGIRI,SALEM vs. 0DCIT,CPC,TDS, GAZIABAD

The appeals stand dismissed

20. Further, ITAT, Chennai in the case of JCIT vs. Tractors & Farm Equipments Ltd. it was held as under: - "The delay cannot be condoned simply because the appellant's case is hard and calls for sympathy or merely out of benevolence to the party seeking relief. In granting the indulgence and condoning the delay it must be proved beyond

TAMILNADU GRAMA BANK,ULUNDURPET,- vs. DCIT,CPC, GAZIABAD

The appeals stand dismissed

20. Further, ITAT, Chennai in the case of JCIT vs. Tractors & Farm Equipments Ltd. it was held as under: - "The delay cannot be condoned simply because the appellant's case is hard and calls for sympathy or merely out of benevolence to the party seeking relief. In granting the indulgence and condoning the delay it must be proved beyond

TAMILNADU GRAMA BANK, KURINJIPADI,- vs. DCIT,CPC, GAZIABAD

The appeals stand dismissed

20. Further, ITAT, Chennai in the case of JCIT vs. Tractors & Farm Equipments Ltd. it was held as under: - "The delay cannot be condoned simply because the appellant's case is hard and calls for sympathy or merely out of benevolence to the party seeking relief. In granting the indulgence and condoning the delay it must be proved beyond

TAMILNADU GRAMA BANK, OMANDUR,- vs. DCIT,CPC, GAZIABAD

The appeals stand dismissed

20. Further, ITAT, Chennai in the case of JCIT vs. Tractors & Farm Equipments Ltd. it was held as under: - "The delay cannot be condoned simply because the appellant's case is hard and calls for sympathy or merely out of benevolence to the party seeking relief. In granting the indulgence and condoning the delay it must be proved beyond

TAMIL NADU GRAMA BANK SHOOLAGIRI,SALEM vs. DCIT,CPC TDS, GAZIABAD

The appeals stand dismissed

20. Further, ITAT, Chennai in the case of JCIT vs. Tractors & Farm Equipments Ltd. it was held as under: - "The delay cannot be condoned simply because the appellant's case is hard and calls for sympathy or merely out of benevolence to the party seeking relief. In granting the indulgence and condoning the delay it must be proved beyond

TAMILNADU GRAMA BANK, KURUJIPADI ,- vs. DCIT,CPC, GAZIABAD

The appeals stand dismissed

20. Further, ITAT, Chennai in the case of JCIT vs. Tractors & Farm Equipments Ltd. it was held as under: - "The delay cannot be condoned simply because the appellant's case is hard and calls for sympathy or merely out of benevolence to the party seeking relief. In granting the indulgence and condoning the delay it must be proved beyond