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210 results for “condonation of delay”+ Section 11(1)(d)clear

Sorted by relevance

Chennai2,202Mumbai1,896Delhi1,310Bangalore1,020Kolkata929Ahmedabad595Jaipur578Pune520Hyderabad516Surat318Visakhapatnam261Nagpur255Indore236Lucknow210Cochin210Karnataka206Chandigarh197Raipur161Cuttack146Rajkot137Panaji112Amritsar106SC54Patna52Calcutta41Guwahati40Allahabad35Jodhpur26Varanasi23Jabalpur22Dehradun19Telangana18Agra18Ranchi15Orissa5Kerala5Rajasthan5Himachal Pradesh4A.K. SIKRI ROHINTON FALI NARIMAN2R.M. LODHA ANIL R. DAVE1Andhra Pradesh1A.K. SIKRI N.V. RAMANA1Gauhati1DIPAK MISRA R.K. AGRAWAL PRAFULLA C. PANT1

Key Topics

Section 80P67Section 80P(2)(a)49Section 143(3)47Condonation of Delay46Section 25043Deduction39Section 20037Section 234E34Section 206C

M/S. PARAVUR SERVICE CO-OPERATIVE BANK,KOLLAM vs. INCOME TAX OFFICER, WARD 2, KOLLAM

In the result, the appeal and stay petition filed by the assessee are dismissed

ITA 767/COCH/2023[AY 2017-18]Status: DisposedITAT Cochin08 Jul 2024

Bench: Shri Chandra Poojari & Shri Soundararajan K.Assessment Year: 2017-18

For Appellant: Sri Santosh P. Abraham, A.RFor Respondent: Shri Sanjit Kumar Das, D.R
Section 250Section 80PSection 80P(2)(a)Section 80P(2)(d)

11 of 23 because of a non-deliberate delay. In this case, an appeal preferred by the State of Jammu & Kashmir arising out of a decision enhancing compensation in respect of acquisition of lands for a public purpose to the extent of nearly 14 lakhs rupees by making an upward revision of the order of 800 per cent which also

Showing 1–20 of 210 · Page 1 of 11

...
33
Section 19233
Limitation/Time-bar30
Addition to Income29

M/S KADIRUR SERVICE CO-OP BANK LTD,KANNUR vs. ITO WARD 2, KANNUR

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

ITA 104/COCH/2023[2009-10]Status: DisposedITAT Cochin15 Jul 2024AY 2009-10

Bench: Smt. Beena Pillai & Shri Waseem Ahmedassessment Year : 2009-10 M/S. Kadirur Service Co- Operative Bank Ltd., The Income Tax Kadirur, Officer, Thalassery, Ward – 2, Kannur, Kannur. Kerala – 670 642. Vs. Pan: Aaffk6859E Appellant Respondent : Shri Arun Raj .S, Assessee By Advocate Revenue By : Shri Ilayaraja K.S, Sr. Dr

For Respondent: Shri Arun Raj .S
Section 142(1)Section 143(3)Section 51Section 80p

d by the Income Tax officer Ward - 2 Kannur was served on the assessee on 21-03-2015. 2. The return for AY 2009 10 was originally filed in pursuance to a notice u/s 142(1) dated 28-02-2011 on 15- 09-2011.The detailed information was called for by the assessing officer u/s 142(1) and all the details

DCIT, TRIVANDRUM vs. BRAHMOS AEROSPACE( THIRUVANANTHAPURAM) LTD, TRIVANDRUM

In the result, the appeal filedby

ITA 742/COCH/2019[2002-03]Status: HeardITAT Cochin23 Feb 2022AY 2002-03

Bench: Shri George Mathan, Jm & Shri Ramit Kochar, Am Deputy Commissioner Brahmos Aerospace Of Income Tax, (Thiruvananthapuram) Ltd., Circle-1(1), V. Chackai, Thiruvananthapuram Beach Post, Kerala Tiruvananthapuram, Kerala Pan – Aabck2217K Appellant Respondent

For Appellant: Smt. Jamunna Devi, Sr.DRFor Respondent: Shri Abraham Joseph Markos, Adv
Section 139(1)Section 139(3)Section 143(2)Section 143(3)Section 44ASection 80

d) where regular books of account are maintained by the assessee, the return is accompanied by copies of— (i) manufacturing account, trading account, profit and loss account or, as the case may be, income and expenditure account or any other similar account and balance sheet; (ii) in the case of a proprietary business or profession, the personal account

M/S SANTHIMADOM AYURNIKETHAN HEALTH RESORT & RESEARCH INSTITUTE TRUST,ERNAKULAM vs. ACIT CENTRAL CIRCLE-2, KOCHI

In the result, the assessee’s appeals are allowed for statistical purposes

ITA 916/COCH/2022[2005-06]Status: DisposedITAT Cochin02 May 2024AY 2005-06

Bench: Shri Sanjay Arora & Ms. Kavitha Rajagopal

For Appellant: Shri Mathew Joseph, CAFor Respondent: Smt. J.M. Jamuna Devi, Sr. DR
Section 153ASection 153CSection 234A

D E R Per Sanjay Arora, AM: This is a set of four Appeals by the Assessee agitating the part-allowance of it’s appeals contesting it’s assessments under section 153A (r/w s. 153C) r/w ss. 144 and 254 of the Income Tax Act, 1961 (the Act), dated 31.07.2014, for four years, being Assessment Years

M/S SANTHIMADOM AYURNIKETHAN HEALTH RESORT & RESEARCH INSTITUTE TRUST,KOCHI vs. ACIT CENTRAL CIRCLE -2, KOCHI

In the result, the assessee’s appeals are allowed for statistical purposes

ITA 919/COCH/2022[2009-10]Status: DisposedITAT Cochin02 May 2024AY 2009-10

Bench: Shri Sanjay Arora & Ms. Kavitha Rajagopal

For Appellant: Shri Mathew Joseph, CAFor Respondent: Smt. J.M. Jamuna Devi, Sr. DR
Section 153ASection 153CSection 234A

D E R Per Sanjay Arora, AM: This is a set of four Appeals by the Assessee agitating the part-allowance of it’s appeals contesting it’s assessments under section 153A (r/w s. 153C) r/w ss. 144 and 254 of the Income Tax Act, 1961 (the Act), dated 31.07.2014, for four years, being Assessment Years

M/S SANTHIMADOM AYURNIKETHAN HEALTH RESORT & RESEARCH INSTITUTE TRUST,KOCHI vs. ACIT CENTRAL CIRCLE -2, KOCHI

In the result, the assessee’s appeals are allowed for statistical purposes

ITA 917/COCH/2022[2007-08]Status: DisposedITAT Cochin02 May 2024AY 2007-08

Bench: Shri Sanjay Arora & Ms. Kavitha Rajagopal

For Appellant: Shri Mathew Joseph, CAFor Respondent: Smt. J.M. Jamuna Devi, Sr. DR
Section 153ASection 153CSection 234A

D E R Per Sanjay Arora, AM: This is a set of four Appeals by the Assessee agitating the part-allowance of it’s appeals contesting it’s assessments under section 153A (r/w s. 153C) r/w ss. 144 and 254 of the Income Tax Act, 1961 (the Act), dated 31.07.2014, for four years, being Assessment Years

M/S SANTHIMADOM AYURNIKETHAN HEALTH RESORT & RESEARCH INSTITUTE TRUST,KOCHI vs. ACIT CENTRAL CIRCLE 2, KOCHI

In the result, the assessee’s appeals are allowed for statistical purposes

ITA 918/COCH/2022[2008-09]Status: DisposedITAT Cochin02 May 2024AY 2008-09

Bench: Shri Sanjay Arora & Ms. Kavitha Rajagopal

For Appellant: Shri Mathew Joseph, CAFor Respondent: Smt. J.M. Jamuna Devi, Sr. DR
Section 153ASection 153CSection 234A

D E R Per Sanjay Arora, AM: This is a set of four Appeals by the Assessee agitating the part-allowance of it’s appeals contesting it’s assessments under section 153A (r/w s. 153C) r/w ss. 144 and 254 of the Income Tax Act, 1961 (the Act), dated 31.07.2014, for four years, being Assessment Years

DY.COMMISSIONER OF INCOME TAX, THRISSUR vs. THE CSB BANK LTD, THRISSUR

In the result, the appeal of revenue is dismissed

ITA 542/COCH/2025[2014-15]Status: DisposedITAT Cochin30 Oct 2025AY 2014-15

Bench: SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)

For Appellant: Shri Satish Modi, CAFor Respondent: Shri. Sanjit Kumar Das, CIT DR
Section 115Section 115JSection 144BSection 147Section 250

D E R [ Per Rahul Chaudhary, Judicial Member: 1. The present appeal preferred by the Revenue is directed against the order, dated 25/03/2025, passed by National Faceless Appeal Centre (NFAC), Delhi [hereinafter referred to as ‘the NFAC’] under Section 250 of the Income Tax Act, 1961 [hereinafter referred to as ‘the Act’] whereby the Ld. CIT(A) had partly allowed

PRIMARY HEALTH CENTRE KUNNAMANAGALAM KOZHIKODE,KOZHIKODE vs. ITO,WARD TDS, KOZHIKODE

In the result, appeals filed by the assessee are dismissed

ITA 763/COCH/2025[2014-15]Status: DisposedITAT Cochin07 Nov 2025AY 2014-15

Bench: Shri Inturi Rama Rao, Am & Shri Manu Kumar Giri, Jm

For Appellant: Shri Richard Mathews, CAFor Respondent: Smt. Leena Lal, Sr. D.R

11. Rules of limitation are not meant to destroy the rights of parties. They are meant to see that [the] parties do not resort to dilatory tactics, but seek their remedy promptly.” 21 to 27......... 28. We are at a loss to fathom any logic or rationale, which could have impelled the High Court to condone the delay after holding

PRIMARY HEALTH CENTRE KUNNAMANGALAM,KOZHIKODE vs. ITO, WARD TDS, KOZHIKODE

In the result, appeals filed by the assessee are dismissed

ITA 761/COCH/2025[2014-15]Status: DisposedITAT Cochin07 Nov 2025AY 2014-15

Bench: Shri Inturi Rama Rao, Am & Shri Manu Kumar Giri, Jm

For Appellant: Shri Richard Mathews, CAFor Respondent: Smt. Leena Lal, Sr. D.R

11. Rules of limitation are not meant to destroy the rights of parties. They are meant to see that [the] parties do not resort to dilatory tactics, but seek their remedy promptly.” 21 to 27......... 28. We are at a loss to fathom any logic or rationale, which could have impelled the High Court to condone the delay after holding

PRIMARY HEALTH CENTRE KUNNAMANGALAM,KOZHIKODE vs. ITO, WARD TDS, KOZHIKODE

In the result, appeals filed by the assessee are dismissed

ITA 764/COCH/2025[2014-15]Status: DisposedITAT Cochin07 Nov 2025AY 2014-15

Bench: Shri Inturi Rama Rao, Am & Shri Manu Kumar Giri, Jm

For Appellant: Shri Richard Mathews, CAFor Respondent: Smt. Leena Lal, Sr. D.R

11. Rules of limitation are not meant to destroy the rights of parties. They are meant to see that [the] parties do not resort to dilatory tactics, but seek their remedy promptly.” 21 to 27......... 28. We are at a loss to fathom any logic or rationale, which could have impelled the High Court to condone the delay after holding

PRIMARY HEALTH CENTRE KUNNAMANGALAM KOZHIKODE,KOZHIKODE vs. ITO ,WARD TDS, KOZHIKODE

In the result, appeals filed by the assessee are dismissed

ITA 762/COCH/2025[2014-15]Status: DisposedITAT Cochin07 Nov 2025AY 2014-15

Bench: Shri Inturi Rama Rao, Am & Shri Manu Kumar Giri, Jm

For Appellant: Shri Richard Mathews, CAFor Respondent: Smt. Leena Lal, Sr. D.R

11. Rules of limitation are not meant to destroy the rights of parties. They are meant to see that [the] parties do not resort to dilatory tactics, but seek their remedy promptly.” 21 to 27......... 28. We are at a loss to fathom any logic or rationale, which could have impelled the High Court to condone the delay after holding

CELESTIAL INFRASTRUCTURE PVT LTD,AMBALAMUGAL vs. DCIT, CORPORATE CIRCLE-1(1), ERNALUAM

In the result, appeal is "Dismissed"

ITA 160/COCH/2024[2009-2010]Status: DisposedITAT Cochin23 Oct 2024AY 2009-2010

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singhcelestial Infrastructure (P) Ltd. Dcit, Corporate Circle - 1(1) Aiswarya Towers Cr Building, Is Press Road Hoc Junction, Ambalamugal Vs. Kochi 682018 Ernakulam 682302 [Pan: Aaccc6737F] (Appellant) (Respondent)

For Appellant: Shri Thomas Thomas, CAFor Respondent: Smt. V. Swarnalatha, Sr. D.R
Section 143(1)Section 249Section 249(3)Section 250

D E R Per Bench This assessee’s appeal for A.Y. 2009-10 arises against the National Faceless Appeal Centre, Delhi [CIT(A)]’s DIN & Order No. ITBA/ NFAC/S/250/2023- 24/1059860407(1) dated 18.01.2024 in proceedings u/s. 250 of the Income Tax Act, 1961 (the Act). Heard both parties. Case file perused. 2. It emerges at the outset that the learned

M/S SANTHIMADOM HERBAL CITY TRUST,ERNAKULAM vs. ACIT CENTRAL CIRCLE 2, KOCHI

In the result, the assessee’s appeals are partly allowed

ITA 921/COCH/2022[2009-10]Status: DisposedITAT Cochin14 Nov 2023AY 2009-10

Bench: Shri Sanjay Arora, Am & Shri Manomohan Das, Jm

For Appellant: Sri.Mathew Joseph, CAFor Respondent: Smt.J.M.Jamuna Devi, Sr.DR
Section 132Section 144Section 153ASection 153C

D E R Per Sanjay Arora, AM: This is a set of two Appeals by the Assessee for two consecutive assessment years (AYs.), i.e., AYs. 2008-2009 and 2009-2010, agitating the Order dated 22.06.2022 by the Commissioner of Income-tax (Appeals)-3, Cochin [CIT(A), or the first appellate authority (FAA)], partly allowing it’s appeals contesting

M/S SANTHIMADOM HERBAL CITY TRUST,ERNAKULAM vs. ACIT CENTRAL CIRCLE -2, KOCHI

In the result, the assessee’s appeals are partly allowed

ITA 920/COCH/2022[2008-09]Status: DisposedITAT Cochin14 Nov 2023AY 2008-09

Bench: Shri Sanjay Arora, Am & Shri Manomohan Das, Jm

For Appellant: Sri.Mathew Joseph, CAFor Respondent: Smt.J.M.Jamuna Devi, Sr.DR
Section 132Section 144Section 153ASection 153C

D E R Per Sanjay Arora, AM: This is a set of two Appeals by the Assessee for two consecutive assessment years (AYs.), i.e., AYs. 2008-2009 and 2009-2010, agitating the Order dated 22.06.2022 by the Commissioner of Income-tax (Appeals)-3, Cochin [CIT(A), or the first appellate authority (FAA)], partly allowing it’s appeals contesting

ERAMALLOOR SERVICE CO-PERATIVE BANK LTDS NO.1175,CHERTHALA vs. ITO, WARD-1, ALAPPUZHA

In the result, the appeal by the assessee is dismissed

ITA 820/COCH/2024[2017-18]Status: DisposedITAT Cochin27 Mar 2025AY 2017-18

Bench: Shri Inturi Rama Rao & Shri Sandeep Singh Karhail

For Appellant: Sri.C.A.Jojo, AdvocateFor Respondent: Smt.Leena Lal, Sr.AR
Section 139Section 139(1)Section 142(1)Section 142(1)(i)Section 144Section 250Section 80A(5)Section 80P

D E R Per Sandeep Singh Karhail, JM : 1. The assessee has filed the present appeal against the impugned order dated 22/07/2024, passed under section 250 of the Income Tax Act (“the Act”) by the learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, [“learned CIT(A)”], for the assessment year 2017-18. 2. The solitary grievance

THE CHORODE SERVICE CO-OP BANK LTD LL139,CHORODE vs. ITO, WARD-2(2), KOZHIKODE

In the result, appeal of the Revenue is dismissed

ITA 123/COCH/2024[AY 2020-2021]Status: DisposedITAT Cochin05 Nov 2024

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

For Appellant: Sri.V.S.Narayanan, CAFor Respondent: Dr.S.Pandian, CIT-DR
Section 143(1)Section 143(2)Section 143(3)Section 246Section 246ASection 80PSection 80P(2)(a)

condonation of delay since assessee's application for rectification of the intimation under section 143(1) of the Act has been filed within time and same is pending disposal. With the above said observation, the grounds of the assessee are rejected." 5.2.5 The above decision was relied upon by the Hon'ble ITAT, New Delhi in the case of Orient

THE CHORODE SERVICE CO-OPERATIVE BANK LTD, LL139,CHORODE vs. ITO, WARD-2(2), KOZHIKODE

In the result, appeal of the Revenue is dismissed

ITA 122/COCH/2024[2018-2019]Status: DisposedITAT Cochin05 Nov 2024AY 2018-2019

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

For Appellant: Sri.V.S.Narayanan, CAFor Respondent: Dr.S.Pandian, CIT-DR
Section 143(1)Section 143(2)Section 143(3)Section 246Section 246ASection 80PSection 80P(2)(a)

condonation of delay since assessee's application for rectification of the intimation under section 143(1) of the Act has been filed within time and same is pending disposal. With the above said observation, the grounds of the assessee are rejected." 5.2.5 The above decision was relied upon by the Hon'ble ITAT, New Delhi in the case of Orient

SHOBHA RAMAKRISHNANA NAIR,ERNAKULAM vs. ITO, WARD 2, ALUVA

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

ITA 810/COCH/2024[2016-17]Status: DisposedITAT Cochin02 Apr 2025AY 2016-17

Bench: Shri Inturi Rama Rao & Shri Keshav Dubeyassessment Year: 2016-17 Shobha Ramakrishnan Nair Karthika Sebipuram Ito Ernakulam Ward-2 Vs. Manjapra So Aluva Kerala 683581 Pan No :Awrpr5406L Appellant Respondent Appellant By : None Respondent By : Smt. Leena Lal, Sr. D.R. Date Of Hearing : 30.01.2025 Date Of Pronouncement : 02.04.2025 O R D E R Per Keshav Dubey: This Appeal At The Instance Of The Assessee Is Directed Against The Order Of Ld. Cit(A)/Nfac Dated 22.12.2023 Vide Din & Order No. Itba/Nfac/S/250/2023-24/1059003947(1) For The Ay 2016- 17 Passed U/S 250 Of The Income Tax Act, 1961 (In Short “The Act”).

For Appellant: NoneFor Respondent: Smt. Leena Lal, Sr. D.R
Section 250

D E R PER KESHAV DUBEY, JUDICIAL MEMBER: This appeal at the instance of the assessee is directed against the order of ld. CIT(A)/NFAC dated 22.12.2023 vide DIN & Order No. ITBA/NFAC/S/250/2023-24/1059003947(1) for the AY 2016- 17 passed u/s 250 of the Income Tax Act, 1961 (in short “The Act”). 2. The assessee has raised the following grounds

THE KUNDARA PANCHAYATH SERVICE COOPERATIVE BANK LTD,KOLLAM vs. INCOME TAX OFFICER, WARD 4, KOLLAM

In the result, appeals filed by the assessee are allowed

ITA 803/COCH/2024[2017-18]Status: DisposedITAT Cochin29 Apr 2025AY 2017-18

Bench: Shri Inturi Rama Rao & Shri Keshav Dubey

For Appellant: Shri G.Surendranath Rao, A.RFor Respondent: Smt. Leena Lal, Sr. D.R
Section 250Section 80PSection 8O

delay is condoned and the appeal is admitted for adjudication. 6. The assesse is a credit co-operative society registered under Kerala Co-operative Societies Act 1969. For the AY 2012-13 the assesse filed its return of income on 9.11.2019. As per the return the taxable income was Nil after claiming deduction