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25 results for “condonation of delay”+ Section 230clear

Sorted by relevance

Chennai103Karnataka101Mumbai101Pune91Delhi77Bangalore66Jaipur48Hyderabad41Kolkata38Ahmedabad33Visakhapatnam31Cochin25Indore13Panaji11Surat11Lucknow8Nagpur8Raipur6Guwahati5Chandigarh5Dehradun5Jodhpur4Rajkot4Patna4Agra3Cuttack3SC3Calcutta2Allahabad2Amritsar2Rajasthan1Andhra Pradesh1Jabalpur1

Key Topics

Section 12A28Addition to Income22Section 1121Section 13219Section 153A19Condonation of Delay17Section 139(1)16Section 271(1)(c)12Section 249(2)

SRI.VARUGEHESE M. UTHUP,KOCHI vs. THE ACIT, CEN-CIRCLE,, KOCHI

In the result, the appeals of the assessee are partly allowed

ITA 163/COCH/2019[2012-13]Status: DisposedITAT Cochin08 Jul 2019AY 2012-13

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

Section 132Section 144Section 153ASection 249(2)Section 271Section 271(1)(c)

condone the delay in filing the appeals before the CIT(A) and restore the case back to the file of CIT(A) to adjudicate the matter. 2.1 The crux of the above grounds is that the CIT(A) erred in not adjudicating the appeals on account of delay in filing the same before the CIT(A). I.T.A. Nos.161-172/Coch/2019

SRI VARGHESE M.UTHUP,KOCHI vs. THE ACIT,CEN-CIRCLE-2, KOCHI

Showing 1–20 of 25 · Page 1 of 2

12
Section 14412
Penalty12
Charitable Trust7

In the result, the appeals of the assessee are partly allowed

ITA 161/COCH/2019[2009-10]Status: DisposedITAT Cochin08 Jul 2019AY 2009-10

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

Section 132Section 144Section 153ASection 249(2)Section 271Section 271(1)(c)

condone the delay in filing the appeals before the CIT(A) and restore the case back to the file of CIT(A) to adjudicate the matter. 2.1 The crux of the above grounds is that the CIT(A) erred in not adjudicating the appeals on account of delay in filing the same before the CIT(A). I.T.A. Nos.161-172/Coch/2019

SRI.VARUGEHESE M. UTHUP,KOCHI vs. THE ACIT, CEN-CIRCLE,, KOCHI

In the result, the appeals of the assessee are partly allowed

ITA 164/COCH/2019[2013-14]Status: DisposedITAT Cochin08 Jul 2019AY 2013-14

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

Section 132Section 144Section 153ASection 249(2)Section 271Section 271(1)(c)

condone the delay in filing the appeals before the CIT(A) and restore the case back to the file of CIT(A) to adjudicate the matter. 2.1 The crux of the above grounds is that the CIT(A) erred in not adjudicating the appeals on account of delay in filing the same before the CIT(A). I.T.A. Nos.161-172/Coch/2019

SRI.VARUGEHESE M. UTHUP,KOCHI vs. THE ACIT, CEN-CIRCLE,, KOCHI

In the result, the appeals of the assessee are partly allowed

ITA 166/COCH/2019[2015-16]Status: DisposedITAT Cochin08 Jul 2019AY 2015-16

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

Section 132Section 144Section 153ASection 249(2)Section 271Section 271(1)(c)

condone the delay in filing the appeals before the CIT(A) and restore the case back to the file of CIT(A) to adjudicate the matter. 2.1 The crux of the above grounds is that the CIT(A) erred in not adjudicating the appeals on account of delay in filing the same before the CIT(A). I.T.A. Nos.161-172/Coch/2019

SRI.VARUGEHESE M. UTHUP,KOCHI vs. THE ACIT, CEN-CIRCLE,, KOCHI

In the result, the appeals of the assessee are partly allowed

ITA 167/COCH/2019[2009-10]Status: DisposedITAT Cochin08 Jul 2019AY 2009-10

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

Section 132Section 144Section 153ASection 249(2)Section 271Section 271(1)(c)

condone the delay in filing the appeals before the CIT(A) and restore the case back to the file of CIT(A) to adjudicate the matter. 2.1 The crux of the above grounds is that the CIT(A) erred in not adjudicating the appeals on account of delay in filing the same before the CIT(A). I.T.A. Nos.161-172/Coch/2019

SRI.VARUGEHESE M. UTHUP,KOCHI vs. THE ACIT, CEN-CIRCLE,, KOCHI

In the result, the appeals of the assessee are partly allowed

ITA 170/COCH/2019[2013-14]Status: DisposedITAT Cochin08 Jul 2019AY 2013-14

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

Section 132Section 144Section 153ASection 249(2)Section 271Section 271(1)(c)

condone the delay in filing the appeals before the CIT(A) and restore the case back to the file of CIT(A) to adjudicate the matter. 2.1 The crux of the above grounds is that the CIT(A) erred in not adjudicating the appeals on account of delay in filing the same before the CIT(A). I.T.A. Nos.161-172/Coch/2019

SRI.VARUGEHESE M. UTHUP,KOCHI vs. THE ACIT, CEN-CIRCLE,, KOCHI

In the result, the appeals of the assessee are partly allowed

ITA 172/COCH/2019[2015-16]Status: DisposedITAT Cochin08 Jul 2019AY 2015-16

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

Section 132Section 144Section 153ASection 249(2)Section 271Section 271(1)(c)

condone the delay in filing the appeals before the CIT(A) and restore the case back to the file of CIT(A) to adjudicate the matter. 2.1 The crux of the above grounds is that the CIT(A) erred in not adjudicating the appeals on account of delay in filing the same before the CIT(A). I.T.A. Nos.161-172/Coch/2019

SRI.VARUGEHESE M. UTHUP,KOCHI vs. THE ACIT, CEN-CIRCLE,, KOCHI

In the result, the appeals of the assessee are partly allowed

ITA 171/COCH/2019[2014-15]Status: DisposedITAT Cochin08 Jul 2019AY 2014-15

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

Section 132Section 144Section 153ASection 249(2)Section 271Section 271(1)(c)

condone the delay in filing the appeals before the CIT(A) and restore the case back to the file of CIT(A) to adjudicate the matter. 2.1 The crux of the above grounds is that the CIT(A) erred in not adjudicating the appeals on account of delay in filing the same before the CIT(A). I.T.A. Nos.161-172/Coch/2019

SRI.VARUGEHESE M. UTHUP,KOCHI vs. THE ACIT, CEN-CIRCLE,, KOCHI

In the result, the appeals of the assessee are partly allowed

ITA 169/COCH/2019[2012-13]Status: DisposedITAT Cochin08 Jul 2019AY 2012-13

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

Section 132Section 144Section 153ASection 249(2)Section 271Section 271(1)(c)

condone the delay in filing the appeals before the CIT(A) and restore the case back to the file of CIT(A) to adjudicate the matter. 2.1 The crux of the above grounds is that the CIT(A) erred in not adjudicating the appeals on account of delay in filing the same before the CIT(A). I.T.A. Nos.161-172/Coch/2019

SRI.VARUGEHESE M. UTHUP,KOCHI vs. THE ACIT, CEN-CIRCLE,, KOCHI

In the result, the appeals of the assessee are partly allowed

ITA 168/COCH/2019[2010-11]Status: DisposedITAT Cochin08 Jul 2019AY 2010-11

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

Section 132Section 144Section 153ASection 249(2)Section 271Section 271(1)(c)

condone the delay in filing the appeals before the CIT(A) and restore the case back to the file of CIT(A) to adjudicate the matter. 2.1 The crux of the above grounds is that the CIT(A) erred in not adjudicating the appeals on account of delay in filing the same before the CIT(A). I.T.A. Nos.161-172/Coch/2019

SRI.VARUGEHESE M. UTHUP,KOCHI vs. THE ACIT, CEN-CIRCLE,, KOCHI

In the result, the appeals of the assessee are partly allowed

ITA 165/COCH/2019[2014-15]Status: DisposedITAT Cochin08 Jul 2019AY 2014-15

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

Section 132Section 144Section 153ASection 249(2)Section 271Section 271(1)(c)

condone the delay in filing the appeals before the CIT(A) and restore the case back to the file of CIT(A) to adjudicate the matter. 2.1 The crux of the above grounds is that the CIT(A) erred in not adjudicating the appeals on account of delay in filing the same before the CIT(A). I.T.A. Nos.161-172/Coch/2019

SRI VARGHESE M.UTHUP,KOCHI vs. THE ACIT,CEN-CIRCLE-2, KOCHI

In the result, the appeals of the assessee are partly allowed

ITA 162/COCH/2019[2010-11]Status: DisposedITAT Cochin08 Jul 2019AY 2010-11

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

Section 132Section 144Section 153ASection 249(2)Section 271Section 271(1)(c)

condone the delay in filing the appeals before the CIT(A) and restore the case back to the file of CIT(A) to adjudicate the matter. 2.1 The crux of the above grounds is that the CIT(A) erred in not adjudicating the appeals on account of delay in filing the same before the CIT(A). I.T.A. Nos.161-172/Coch/2019

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 805/COCH/2024[2018-19]Status: DisposedITAT Cochin29 Apr 2025AY 2018-19

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

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

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 802/COCH/2024[2012-13]Status: DisposedITAT Cochin29 Apr 2025AY 2012-13

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

MR. ANIL,ERNAKULAM vs. ITO NON CORP WARD-1(1), KOCHI

In the result, the appeals of the assessee bearing ITA Nos 614 &

ITA 615/COCH/2025[2017-18]Status: DisposedITAT Cochin30 Oct 2025AY 2017-18

Bench: Shri Inturi Rama Rao, Am & Shri Anikesh Banerjee, Jm

For Appellant: Shri C.V. Vishnu Das KFor Respondent: Smt. Leena Lal, Sr. D.R
Section 139(1)Section 147Section 148Section 250Section 271A

230/- as unexplained cash credit. Being aggrieved, the assessee challenged the impugned assessment order before the Ld. CIT(A). However, the appeal was filed with a delay of 254 days. The Ld. CIT(A), without going into the merits of the case, dismissed the appeal on the ground of limitation. The assessee, being further aggrieved, has filed the present appeal

MR. ANIL,ERNAKULAM vs. ITO, NON CORP WARD-1(10, KOCHI

In the result, the appeals of the assessee bearing ITA Nos 614 &

ITA 614/COCH/2025[2017-18]Status: DisposedITAT Cochin30 Oct 2025AY 2017-18

Bench: Shri Inturi Rama Rao, Am & Shri Anikesh Banerjee, Jm

For Appellant: Shri C.V. Vishnu Das KFor Respondent: Smt. Leena Lal, Sr. D.R
Section 139(1)Section 147Section 148Section 250Section 271A

230/- as unexplained cash credit. Being aggrieved, the assessee challenged the impugned assessment order before the Ld. CIT(A). However, the appeal was filed with a delay of 254 days. The Ld. CIT(A), without going into the merits of the case, dismissed the appeal on the ground of limitation. The assessee, being further aggrieved, has filed the present appeal

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

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, he relied on the following Supreme Court judgments: 1) American Hotel and Lodging Association vs. CBDT

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

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, he relied on the following Supreme Court judgments: 1) American Hotel and Lodging Association vs. CBDT

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

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, he relied on the following Supreme Court judgments: 1) American Hotel and Lodging Association vs. CBDT