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9 results for “condonation of delay”+ Section 159clear

Sorted by relevance

Kolkata128Mumbai114Chennai114Karnataka102Delhi88Jaipur72Ahmedabad71Bangalore50Hyderabad41Panaji35Nagpur25Cuttack21Pune21Lucknow15Chandigarh15Visakhapatnam14Rajkot10Cochin9Patna9Surat9Agra7Indore7Jodhpur6Guwahati4SC3Amritsar2Jabalpur2Rajasthan1Calcutta1Allahabad1Raipur1Andhra Pradesh1

Key Topics

Section 12A28Section 1121Section 139(1)14Section 80G13Exemption9Section 80G(5)8Charitable Trust8Section 153A7Section 10A

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

condone the delay for accepting the auditor's report at a later date has only been given to the ITO and not thereafter, i.e. at the appellate stage. We find no merit in this submission. The CBDT by issuing the Circular dt. 9th Feb., 1978 has treated the provision regarding furnishing of auditor's report along with the return

7
Section 1327
Addition to Income7

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

condone the delay for accepting the auditor's report at a later date has only been given to the ITO and not thereafter, i.e. at the appellate stage. We find no merit in this submission. The CBDT by issuing the Circular dt. 9th Feb., 1978 has treated the provision regarding furnishing of auditor's report along with the return

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

condone the delay for accepting the auditor's report at a later date has only been given to the ITO and not thereafter, i.e. at the appellate stage. We find no merit in this submission. The CBDT by issuing the Circular dt. 9th Feb., 1978 has treated the provision regarding furnishing of auditor's report along with the return

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

condone the delay for accepting the auditor's report at a later date has only been given to the ITO and not thereafter, i.e. at the appellate stage. We find no merit in this submission. The CBDT by issuing the Circular dt. 9th Feb., 1978 has treated the provision regarding furnishing of auditor's report along with the return

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

condone the delay for accepting the auditor's report at a later date has only been given to the ITO and not thereafter, i.e. at the appellate stage. We find no merit in this submission. The CBDT by issuing the Circular dt. 9th Feb., 1978 has treated the provision regarding furnishing of auditor's report along with the return

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

condone the delay for accepting the auditor's report at a later date has only been given to the ITO and not thereafter, i.e. at the appellate stage. We find no merit in this submission. The CBDT by issuing the Circular dt. 9th Feb., 1978 has treated the provision regarding furnishing of auditor's report along with the return

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

condone the delay for accepting the auditor's report at a later date has only been given to the ITO and not thereafter, i.e. at the appellate stage. We find no merit in this submission. The CBDT by issuing the Circular dt. 9th Feb., 1978 has treated the provision regarding furnishing of auditor's report along with the return

GAJANANA CHARITABLE TRUST,KANHANGAD vs. CIT(EXEMPTION), KOCHI

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

ITA 354/COCH/2024[2024-2025]Status: DisposedITAT Cochin27 Sept 2024AY 2024-2025

Bench: Shri Waseem Ahmed & Shri Soundararajan K.Gajanana Charitable Trust Cit (Exemption) 2Nd/686, Gajanana Aayakar Bhaval Opp. Head Post Office Vs. Old Rly Station Road Hosdurg, Kanhangad 671315 Ernakulam 682018 [Pan: Aabtg6555F] (Appellant) (Respondent)

For Appellant: Shri K. Suresh Kumar Varma, CAFor Respondent: Shri Sanjit Kumar Das, CIT-DR
Section 80Section 80GSection 80G(5)Section 80G(5)(iv)

159 taxmann.com 634 (Surat-Trib) allowed identical issue in favour of the assessee. 6. On the other hand, the learned CIT-DR vehemently supported the orders of the learned CIT (Exemption). 3 Gajanana Charitable Trust 7. We have heard the rival contentions of both the parties and perused the material available on record. At the outset, we note that identical

SRI BHUVANENDRA EDUCATION TRUST,KANHANGAD vs. CIT(EXEMPTION), KOCHI

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

ITA 352/COCH/2024[2024-2025]Status: DisposedITAT Cochin27 Sept 2024AY 2024-2025

Bench: Shri Waseem Ahmed & Shri Soundararajan K.Sri Bhuvanendra Education Trust Cit (Exemption) 2Nd/686, Gajanana Aayakar Bhaval Opp. Head Post Office Vs. Old Rly Station Road Hosdurg, Kanhangad 671315 Ernakulam 682018 [Pan: Aakts8046E] (Appellant) (Respondent)

For Appellant: Shri K. Suresh Kumar Varma, CAFor Respondent: Shri Sanjit Kumar Das, CIT-DR
Section 5Section 80Section 80GSection 80G(5)

159 taxmann.com 634 (Surat-Trib.) allowed identical issue in favour of the assessee. 3 Sri Bhuvanendra Education Trust 6. On the other hand, the learned CIT-DR vehemently supported the orders of the learned CIT (Exemption). 7. We have heard the rival contentions of both the parties and perused the material available on record. At the outset we note that