Search: condonation of delay

1 result for “condonation of delay”+ Section 12A(1)(ba)clear

Sorted by relevance

Pune25 Delhi22 Kolkata8 Ahmedabad5 Mumbai5 Indore4 Jaipur3 Chennai3 Hyderabad3 Nagpur2 Bangalore2 Cochin1 Patna1 Rajkot1 Jodhpur1 Visakhapatnam1 Guwahati1

Key Topics

Section 116 Section 139(1)5 Section 142(1)4 Section 12A3

SACRED HEART PUBLIC SCHOOL KOTTAYAM,KOTTAYAM vs. INCOME TAX OFFICER, EXEMPTION WARD, KOTTAYAM, KOTTAYAM

In the result, the appeal and the stay application filed by the assessee stand dismissed

ITA 423/COCH/2025[2017-2018]Status: DisposedITAT Cochin31 Jul 2025AY 2017-2018

Bench: Shri Inturi Rama Rao, Am & Shri Sonjoy Sarma, Jm

For Appellant: Shri P.V. Chacko, CAFor Respondent: Smt. Leena Lal, Sr. D.R

Section 11Section 115BSection 12Section 12ASection 139Section 139(1)Section 142(1)Section 144

condone the delay and admit the appeal for adjudication 6. We have heard the rival contentions and perused the material available on record. The issue in the present appeal relates the eligibility of the appellant trust for exemption u/s. 11 of the Act. Admittedly, the appellant had not filed return of income under the provisions of section 139(1