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40 results for “condonation of delay”+ Section 12A(2)clear

Sorted by relevance

Mumbai317Pune309Ahmedabad227Delhi217Jaipur163Kolkata158Chennai146Bangalore144Hyderabad123Lucknow51Chandigarh50Surat49Rajkot43Cuttack42Indore42Amritsar41Visakhapatnam41Cochin40Calcutta37Nagpur34Karnataka24Raipur15Jodhpur15Panaji10Patna10Allahabad7Agra7Jabalpur6Guwahati6Ranchi3Dehradun3Himachal Pradesh2Varanasi2SC2Andhra Pradesh1Telangana1A.K. SIKRI ROHINTON FALI NARIMAN1

Key Topics

Section 12A83Section 1157Section 139(1)31Exemption31Addition to Income20Charitable Trust16Section 143(3)14Section 142(1)12Section 263

SREE ANJANEYA MEDICAL TRUST,KOZHIKODE vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 2 (1), KOZHIKODE

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

ITA 205/COCH/2024[2007-08]Status: DisposedITAT Cochin03 Oct 2024AY 2007-08

Bench: Shri Waseem Ahmed & Shri Soundararajan K.Sree Anjaneya Medical Trust Acit, Circle - 2 17/501X-1, Kanchas Building Aayakar Bhavan Opp. Indoor Stadium Mananachira Vs. Rajaji Road, New Bus Stand Kozhikode 673001 Kozhikode 673004 [Pan: Aahts3844B] (Appellant) (Respondent)

For Appellant: Shri Surendranath Rao, CAFor Respondent: Smt. Girly Albert, Sr. D.R
Section 11Section 12Section 12ASection 12A(2)Section 147Section 2

condonation of delay in seeking registration was not available." The first proviso to section 12A(2) was brought in the statute

Showing 1–20 of 40 · Page 1 of 2

11
Section 282(1)11
Section 14810
Condonation of Delay10

M/S.KOSAMATTOM FINANCE P. LTD,KOTTAYAM vs. THE ACIT, KOTTAYAM, KOTTAYAM

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

ITA 600/COCH/2017[2012-13]Status: DisposedITAT Cochin05 Sept 2019AY 2012-13

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

For Appellant: Sri. T.M.SreedharanFor Respondent: Sri.Santham Bose
Section 143(3)Section 263

12A(a) to the Kerala Cricket Association. If they are vigilant enough that the denial of the registration benefit has so much injurious effect on their interest, then they should have approached the Tribunal within the reasonable time. The flimsy grounds stated in the petition are not sufficient reasons so as to condone the delay. As rightly contended

M/S.KUNHITHARUVAI MEMORIAL CHARITABLE TRUST,CALICUT vs. THE DCIT, CEN-CIRCLE-2, CALICUT

In the result, the appeals filed by the assessee are disposed of as follows:

ITA 257/COCH/2018[2008-09]Status: DisposedITAT Cochin27 May 2019AY 2008-09

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

Section 10ASection 11Section 11(5)Section 12ASection 13Section 13(1)(c)Section 132Section 139(1)Section 153A

12A(1)(b) of the Act and the same could be furnished at a later stage and the delay could be condoned after recording the reasons. 5.1 The Ld. AR further submitted that the assessee has applied the profit of the assessee-Trust for charitable activities which is sufficient for claiming exemption u/s. 11 of the Act. For this proposition

M/S.KUNHITHARUVAI MEMORIAL CHARITABLE TRUST,CALICUT vs. THE DCIT, CEN-CIRCLE-2, CALICUT

In the result, the appeals filed by the assessee are disposed of as follows:

ITA 258/COCH/2018[2009-10]Status: DisposedITAT Cochin27 May 2019AY 2009-10

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

Section 10ASection 11Section 11(5)Section 12ASection 13Section 13(1)(c)Section 132Section 139(1)Section 153A

12A(1)(b) of the Act and the same could be furnished at a later stage and the delay could be condoned after recording the reasons. 5.1 The Ld. AR further submitted that the assessee has applied the profit of the assessee-Trust for charitable activities which is sufficient for claiming exemption u/s. 11 of the Act. For this proposition

M/S.KUNHITHARUVAI MEMORIAL CHARITABLE TRUST,CALICUT vs. THE DCIT, CEN-CIRCLE-2, CALICUT

In the result, the appeals filed by the assessee are disposed of as follows:

ITA 260/COCH/2018[2011-12]Status: DisposedITAT Cochin27 May 2019AY 2011-12

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

Section 10ASection 11Section 11(5)Section 12ASection 13Section 13(1)(c)Section 132Section 139(1)Section 153A

12A(1)(b) of the Act and the same could be furnished at a later stage and the delay could be condoned after recording the reasons. 5.1 The Ld. AR further submitted that the assessee has applied the profit of the assessee-Trust for charitable activities which is sufficient for claiming exemption u/s. 11 of the Act. For this proposition

M/S.KUNHITHARUVAI MEMORIAL CHARITABLE TRUST,CALICUT vs. THE DCIT, CEN-CIRCLE-2, CALICUT

In the result, the appeals filed by the assessee are disposed of as follows:

ITA 261/COCH/2018[2012-13]Status: DisposedITAT Cochin27 May 2019AY 2012-13

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

Section 10ASection 11Section 11(5)Section 12ASection 13Section 13(1)(c)Section 132Section 139(1)Section 153A

12A(1)(b) of the Act and the same could be furnished at a later stage and the delay could be condoned after recording the reasons. 5.1 The Ld. AR further submitted that the assessee has applied the profit of the assessee-Trust for charitable activities which is sufficient for claiming exemption u/s. 11 of the Act. For this proposition

M/S.KUNHITHARUVAI MEMORIAL CHARITABLE TRUST,CALICUT vs. THE DCIT, CEN-CIRCLE-2, CALICUT

In the result, the appeals filed by the assessee are disposed of as follows:

ITA 259/COCH/2018[2010-11]Status: DisposedITAT Cochin27 May 2019AY 2010-11

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

Section 10ASection 11Section 11(5)Section 12ASection 13Section 13(1)(c)Section 132Section 139(1)Section 153A

12A(1)(b) of the Act and the same could be furnished at a later stage and the delay could be condoned after recording the reasons. 5.1 The Ld. AR further submitted that the assessee has applied the profit of the assessee-Trust for charitable activities which is sufficient for claiming exemption u/s. 11 of the Act. For this proposition

M/S.KUNHITHARUVAI MEMORIAL CHARITABLE TRUST,CALICUT vs. THE DCIT, CEN-CIRCLE-2, CALICUT

In the result, the appeals filed by the assessee are disposed of as follows:

ITA 255/COCH/2018[2006-07]Status: DisposedITAT Cochin27 May 2019AY 2006-07

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

Section 10ASection 11Section 11(5)Section 12ASection 13Section 13(1)(c)Section 132Section 139(1)Section 153A

12A(1)(b) of the Act and the same could be furnished at a later stage and the delay could be condoned after recording the reasons. 5.1 The Ld. AR further submitted that the assessee has applied the profit of the assessee-Trust for charitable activities which is sufficient for claiming exemption u/s. 11 of the Act. For this proposition

M/S.KUNHITHARUVAI MEMORIAL CHARITABLE TRUST,CALICUT vs. THE DCIT, CEN-CIRCLE-2, CALICUT

In the result, the appeals filed by the assessee are disposed of as follows:

ITA 256/COCH/2018[2007-08]Status: DisposedITAT Cochin27 May 2019AY 2007-08

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

Section 10ASection 11Section 11(5)Section 12ASection 13Section 13(1)(c)Section 132Section 139(1)Section 153A

12A(1)(b) of the Act and the same could be furnished at a later stage and the delay could be condoned after recording the reasons. 5.1 The Ld. AR further submitted that the assessee has applied the profit of the assessee-Trust for charitable activities which is sufficient for claiming exemption u/s. 11 of the Act. For this proposition

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

12A of the Income Tax Act, 1961 (the Act). No regular return of income 2 ITA No. 423/Coch/2025 & SA No. 61/C/2025 Sacred Heart Public School was filed under the provisions of section 139(1) of the Act. The ITO (Exemption), Kottayam (hereinafter called "the AO"), based on the information that the appellant trust made cash deposits during demonetisation period formed

SAVE A FAMILY PLAN (INDIA),,KANJOOR vs. DCIT(EXEMPTION), KOCHI

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

ITA 138/COCH/2020[2014-15]Status: DisposedITAT Cochin19 May 2025AY 2014-15

Bench: Shri Inturi Rama Rao, Am & Shri Soundararajan K., Jm Save A Family Plan (India) Dy. Cit, Exemption Aiswaryagram, Parappuram San Juan Towers, 2Nd Floor Vs. Kanjoor - 683575 Old Railway Station Road [Pan:Aabts9439E] Kochi 682018 (Appellant) (Respondent)

For Appellant: Shri Abraham J. Markose, CAFor Respondent: Shri Sanjit Kumar Das, CIT-DR
Section 11Section 12ASection 143(3)Section 260ASection 263

delay in filing appeal stands condoned by the order passed by Third Member. We now proceed to dwell into the merits of the order passed u/s. 263 of the Act. 8. The learned counsel for the assessee submits that the appellant is a charitable trust registered u/s. 12A of the Act and also enjoying registration under FCRA. The appellant trust

CHRIST THE KING CHURCH,KOCHI vs. CIT(EXEMPTION), KOCHI

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

ITA 897/COCH/2024[2023-24]Status: DisposedITAT Cochin28 May 2025AY 2023-24

Bench: Shri Inturi Rama Rao & Shri Soundararajan K.Assessment Year : Na

For Respondent: Shri Anil Kumar P J
Section 12ASection 13(1)(a)

12A (1)of the Act by doing so the CIT (E) has gone against the decision of the honorable Gujarath High Court in The Commissioner of Income Tax Exemption Ahmedabad Vs Jamiatul Banaat Tankaria where the Court relied on the decision of the Honorable Apex Court in Commissioner of Income Tax Vs Dawoodi Bohara Jamat reported

INFANT JESUS CHURCH,KOCHI vs. CIT(EXEMPTION), ERNAKULAM

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

ITA 898/COCH/2024[2023-24]Status: DisposedITAT Cochin09 Jun 2025AY 2023-24

Bench: Shri Inturi Rama Rao & Shri Soundararajan K.Assessment Year : Na

For Respondent: Shri Anil Kumar P J
Section 11Section 12ASection 12A(1)Section 13(1)(a)

12A (1)of the Act by doing so the CIT (E) has gone against the decision of the honorable Gujarath High Court in The Commissioner of Income Tax Exemption Ahmedabad Vs Jamiatul Banaat Tankaria where the Court relied on the decision of the Honorable Apex Court in Commissioner of Income Tax Vs Dawoodi Bohara Jamat reported

MONZEY VARGHESE,PALLIPURAM vs. INCOME TAX COMMISIONER, MATTANCHERY

In the result, the appeals filed by the assessee stand partly allowed for statistical purposes

ITA 367/COCH/2025[2017-18]Status: DisposedITAT Cochin31 Jul 2025AY 2017-18

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

For Appellant: Shri K.K. Jose, CAFor Respondent: Smt. Leena Lal, Sr. D.R
Section 148

condone the delay and admit the appeal for adjudication. 8. The learned counsel for the assessee submits that the notices of hearing issued by the CIT(A) were not served on the appellant as the email ID provided in Form 35 belongs to the staff of the Chartered Accountant’s office who submitted the appeal. Since the staff left employment

MONZEY VARGHESE,PALLIPURAM vs. INCOME TAX OFFICER, MATTANCHERY

In the result, the appeals filed by the assessee stand partly allowed for statistical purposes

ITA 366/COCH/2025[2016-17]Status: DisposedITAT Cochin31 Jul 2025AY 2016-17

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

For Appellant: Shri K.K. Jose, CAFor Respondent: Smt. Leena Lal, Sr. D.R
Section 148

condone the delay and admit the appeal for adjudication. 8. The learned counsel for the assessee submits that the notices of hearing issued by the CIT(A) were not served on the appellant as the email ID provided in Form 35 belongs to the staff of the Chartered Accountant’s office who submitted the appeal. Since the staff left employment

MONZEY VARGHESE,PALLIPURAM vs. INCOME TAX OFFICER, MATTANCHERY

In the result, the appeals filed by the assessee stand partly allowed for statistical purposes

ITA 365/COCH/2025[2015-16]Status: DisposedITAT Cochin31 Jul 2025AY 2015-16

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

For Appellant: Shri K.K. Jose, CAFor Respondent: Smt. Leena Lal, Sr. D.R
Section 148

condone the delay and admit the appeal for adjudication. 8. The learned counsel for the assessee submits that the notices of hearing issued by the CIT(A) were not served on the appellant as the email ID provided in Form 35 belongs to the staff of the Chartered Accountant’s office who submitted the appeal. Since the staff left employment

NADATHARA GRAMA VIKASANA SOCIETY LTD,THRISSUR vs. ITO, WARD-2(1), , THRISSUR

In the result, the appeals filed by the assessee stand partly allowed and the stay applications are dismissed

ITA 426/COCH/2025[2016-17]Status: DisposedITAT Cochin15 Jul 2025AY 2016-17

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

For Appellant: Shri P.K. Biju, AdvocateFor Respondent: Shri Sanjit Kumar Das, CIT-DR
Section 139(1)Section 142(1)Section 143(2)Section 144Section 148Section 282(1)

condone the delay and admit the appeal for adjudication. 8. We have heard the rival contentions and perused the material available on record. In the facts of the present case, ordinarily, the matter would have been remitted to the file of NFAC, however from the perusal of the impugned order, it would reveal that no proper service of notice

NADATHARA GRAMA VIKASANA CO-OPERATIVE SOCIETY LTD,THRISSUR vs. ITO, WARD-2(1), THRISSUR

In the result, the appeals filed by the assessee stand partly allowed and the stay applications are dismissed

ITA 425/COCH/2025[2014-15]Status: DisposedITAT Cochin15 Jul 2025AY 2014-15

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

For Appellant: Shri P.K. Biju, AdvocateFor Respondent: Shri Sanjit Kumar Das, CIT-DR
Section 139(1)Section 142(1)Section 143(2)Section 144Section 148Section 282(1)

condone the delay and admit the appeal for adjudication. 8. We have heard the rival contentions and perused the material available on record. In the facts of the present case, ordinarily, the matter would have been remitted to the file of NFAC, however from the perusal of the impugned order, it would reveal that no proper service of notice

KERALA BEEDI AND CIGAR WORKERS WELFARE FUND BOARD,KANNUR vs. ITO,EXEMPTION WARD , KANNUR

In the result, both the appeal of the assessee bearing ITA No

ITA 668/COCH/2025[2018-19]Status: DisposedITAT Cochin13 Nov 2025AY 2018-19

Bench: BEFORESHRI. INTURI RAMA RAO, ACCOUNTANT MEMBERAND SHRI. ANIKESH BANERJEE (Judicial Member)

For Appellant: Shri V M Veeramani, C.AFor Respondent: Shri Leena Lal, (SR.AR.)
Section 11Section 12ASection 142(1)Section 143(3)Section 250Section 270A

delay which was condoned by the Ld. CIT(E), Kochi. Further, the assessee filed revised form 10B which was not considered by any of the authority. The filling of Form No. 10B is a procedural direction in in the proviso. The assessee is registered u/s 12A and followed the direction as per the Act during filing of return. For filing

KERALA BEEDI AND CIGAR WORKERS WELFARE FUND BOARD,KANNUR vs. ASSESSMENT UNIT, INCOME TAX DEPARTMENT

In the result, both the appeal of the assessee bearing ITA No

ITA 659/COCH/2025[2018-19]Status: DisposedITAT Cochin13 Nov 2025AY 2018-19

Bench: BEFORESHRI. INTURI RAMA RAO, ACCOUNTANT MEMBERAND SHRI. ANIKESH BANERJEE (Judicial Member)

For Appellant: Shri V M Veeramani, C.AFor Respondent: Shri Leena Lal, (SR.AR.)
Section 11Section 12ASection 142(1)Section 143(3)Section 250Section 270A

delay which was condoned by the Ld. CIT(E), Kochi. Further, the assessee filed revised form 10B which was not considered by any of the authority. The filling of Form No. 10B is a procedural direction in in the proviso. The assessee is registered u/s 12A and followed the direction as per the Act during filing of return. For filing