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39 results for “condonation of delay”+ Section 254clear

Sorted by relevance

Mumbai324Surat168Delhi162Chennai152Karnataka103Kolkata89Jaipur79Ahmedabad74Pune67Bangalore46Calcutta44Chandigarh40Cochin39Hyderabad37Raipur32Visakhapatnam31Lucknow25Rajkot25Indore23Guwahati15Cuttack12Nagpur11Varanasi7Allahabad5SC4Agra3Amritsar3Patna3Panaji2Dehradun2Andhra Pradesh2Rajasthan1Jodhpur1Jabalpur1Himachal Pradesh1Telangana1Punjab & Haryana1Orissa1

Key Topics

Section 26349Section 143(3)28Section 12A28Addition to Income23Section 13122Section 15322Section 1121Section 10A18Section 139(1)

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

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 (AYs.) 2005-06, 2007-08 to 2009-190, of even date, i.e., 31/7/2014, by the Commissioner of Income Tax (Appeals)–3, Kochi (CITA), vide a common order dated 20.06.2022. 2. The appeals are delayed

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

Showing 1–20 of 39 · Page 1 of 2

17
Limitation/Time-bar8
Charitable Trust7
Exemption7

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

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 (AYs.) 2005-06, 2007-08 to 2009-190, of even date, i.e., 31/7/2014, by the Commissioner of Income Tax (Appeals)–3, Kochi (CITA), vide a common order dated 20.06.2022. 2. The appeals are delayed

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

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 (AYs.) 2005-06, 2007-08 to 2009-190, of even date, i.e., 31/7/2014, by the Commissioner of Income Tax (Appeals)–3, Kochi (CITA), vide a common order dated 20.06.2022. 2. The appeals are delayed

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

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 (AYs.) 2005-06, 2007-08 to 2009-190, of even date, i.e., 31/7/2014, by the Commissioner of Income Tax (Appeals)–3, Kochi (CITA), vide a common order dated 20.06.2022. 2. The appeals are delayed

M/S.ARDRA ASSOCIATES,TRICHUR vs. THE DCIT(, TRIVANDRUM

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

ITA 495/COCH/2016[2008-09]Status: DisposedITAT Cochin30 Apr 2019AY 2008-09

Bench: S/Shri Chandra Poojari, Am & George George K., Jm I.T.A. Nos. 374 To 379/Coch/2017 Assessment Years : 2008-09 To 2012-13 & 2014-15

Section 131Section 142ASection 143(3)Section 263

254 CTR 1 • Punjab & Haryana High Court in the case of Nirpal Singh [2013] 359 ITR 398 • Allahabad High Court in the case of Lucknow Public Educational Society (2011) 339 ITR 588 • Jodhpur ITAT in the case of Prithvi Raj Vohra (2012) 150 TTJ 57 • Ahmedabad ITAT in the case of Shree Ridhi Corporation (TS-5605- ITAT-2012 (Ahmedabad) • Madras

M/S.ARDRA ASSOCIATES,TRICHUR vs. THE DCIT, CALICUT

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

ITA 496/COCH/2016[2009-10]Status: DisposedITAT Cochin30 Apr 2019AY 2009-10

Bench: S/Shri Chandra Poojari, Am & George George K., Jm I.T.A. Nos. 374 To 379/Coch/2017 Assessment Years : 2008-09 To 2012-13 & 2014-15

Section 131Section 142ASection 143(3)Section 263

254 CTR 1 • Punjab & Haryana High Court in the case of Nirpal Singh [2013] 359 ITR 398 • Allahabad High Court in the case of Lucknow Public Educational Society (2011) 339 ITR 588 • Jodhpur ITAT in the case of Prithvi Raj Vohra (2012) 150 TTJ 57 • Ahmedabad ITAT in the case of Shree Ridhi Corporation (TS-5605- ITAT-2012 (Ahmedabad) • Madras

M/S.ARDRA ASSOCIATES,TRICHUR vs. THE DCIT, CALICUT

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

ITA 499/COCH/2016[2012-13]Status: DisposedITAT Cochin30 Apr 2019AY 2012-13

Bench: S/Shri Chandra Poojari, Am & George George K., Jm I.T.A. Nos. 374 To 379/Coch/2017 Assessment Years : 2008-09 To 2012-13 & 2014-15

Section 131Section 142ASection 143(3)Section 263

254 CTR 1 • Punjab & Haryana High Court in the case of Nirpal Singh [2013] 359 ITR 398 • Allahabad High Court in the case of Lucknow Public Educational Society (2011) 339 ITR 588 • Jodhpur ITAT in the case of Prithvi Raj Vohra (2012) 150 TTJ 57 • Ahmedabad ITAT in the case of Shree Ridhi Corporation (TS-5605- ITAT-2012 (Ahmedabad) • Madras

THE ACIT, CEN-CIRCLE-1, KOZHIKKODE, KOZHIKKODE vs. M/S.ARDRA ASSOCIATES, THRISSUR

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

ITA 374/COCH/2017[2008-09]Status: DisposedITAT Cochin30 Apr 2019AY 2008-09

Bench: S/Shri Chandra Poojari, Am & George George K., Jm I.T.A. Nos. 374 To 379/Coch/2017 Assessment Years : 2008-09 To 2012-13 & 2014-15

Section 131Section 142ASection 143(3)Section 263

254 CTR 1 • Punjab & Haryana High Court in the case of Nirpal Singh [2013] 359 ITR 398 • Allahabad High Court in the case of Lucknow Public Educational Society (2011) 339 ITR 588 • Jodhpur ITAT in the case of Prithvi Raj Vohra (2012) 150 TTJ 57 • Ahmedabad ITAT in the case of Shree Ridhi Corporation (TS-5605- ITAT-2012 (Ahmedabad) • Madras

THE ACIT, CEN-CIRCLE-1, KOZHIKKODE, KOZHIKKODE vs. M/S.ARDRA ASSOCIATES, THRISSUR

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

ITA 376/COCH/2017[2010-11]Status: DisposedITAT Cochin30 Apr 2019AY 2010-11

Bench: S/Shri Chandra Poojari, Am & George George K., Jm I.T.A. Nos. 374 To 379/Coch/2017 Assessment Years : 2008-09 To 2012-13 & 2014-15

Section 131Section 142ASection 143(3)Section 263

254 CTR 1 • Punjab & Haryana High Court in the case of Nirpal Singh [2013] 359 ITR 398 • Allahabad High Court in the case of Lucknow Public Educational Society (2011) 339 ITR 588 • Jodhpur ITAT in the case of Prithvi Raj Vohra (2012) 150 TTJ 57 • Ahmedabad ITAT in the case of Shree Ridhi Corporation (TS-5605- ITAT-2012 (Ahmedabad) • Madras

THE ACIT, CEN-CIRCLE-1, KOZHIKKODE, KOZHIKKODE vs. M/S.ARDRA ASSOCIATES, THRISSUR

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

ITA 377/COCH/2017[2011-12]Status: DisposedITAT Cochin30 Apr 2019AY 2011-12

Bench: S/Shri Chandra Poojari, Am & George George K., Jm I.T.A. Nos. 374 To 379/Coch/2017 Assessment Years : 2008-09 To 2012-13 & 2014-15

Section 131Section 142ASection 143(3)Section 263

254 CTR 1 • Punjab & Haryana High Court in the case of Nirpal Singh [2013] 359 ITR 398 • Allahabad High Court in the case of Lucknow Public Educational Society (2011) 339 ITR 588 • Jodhpur ITAT in the case of Prithvi Raj Vohra (2012) 150 TTJ 57 • Ahmedabad ITAT in the case of Shree Ridhi Corporation (TS-5605- ITAT-2012 (Ahmedabad) • Madras

THE ACIT, CEN-CIRCLE-1, KOZHIKKODE, KOZHIKKODE vs. M/S.ARDRA ASSOCIATES, THRISSUR

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

ITA 378/COCH/2017[2012-13]Status: DisposedITAT Cochin30 Apr 2019AY 2012-13

Bench: S/Shri Chandra Poojari, Am & George George K., Jm I.T.A. Nos. 374 To 379/Coch/2017 Assessment Years : 2008-09 To 2012-13 & 2014-15

Section 131Section 142ASection 143(3)Section 263

254 CTR 1 • Punjab & Haryana High Court in the case of Nirpal Singh [2013] 359 ITR 398 • Allahabad High Court in the case of Lucknow Public Educational Society (2011) 339 ITR 588 • Jodhpur ITAT in the case of Prithvi Raj Vohra (2012) 150 TTJ 57 • Ahmedabad ITAT in the case of Shree Ridhi Corporation (TS-5605- ITAT-2012 (Ahmedabad) • Madras

THE ACIT, CEN-CIRCLE-1, KOZHIKKODE, KOZHIKKODE vs. M/S.ARDRA ASSOCIATES, THRISSUR

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

ITA 379/COCH/2017[2014-15]Status: DisposedITAT Cochin30 Apr 2019AY 2014-15

Bench: S/Shri Chandra Poojari, Am & George George K., Jm I.T.A. Nos. 374 To 379/Coch/2017 Assessment Years : 2008-09 To 2012-13 & 2014-15

Section 131Section 142ASection 143(3)Section 263

254 CTR 1 • Punjab & Haryana High Court in the case of Nirpal Singh [2013] 359 ITR 398 • Allahabad High Court in the case of Lucknow Public Educational Society (2011) 339 ITR 588 • Jodhpur ITAT in the case of Prithvi Raj Vohra (2012) 150 TTJ 57 • Ahmedabad ITAT in the case of Shree Ridhi Corporation (TS-5605- ITAT-2012 (Ahmedabad) • Madras

M/S.ARDRA ASSOCIATES,TRICHUR vs. THE DCIT, CALICUT

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

ITA 497/COCH/2016[2010-11]Status: DisposedITAT Cochin30 Apr 2019AY 2010-11

Bench: S/Shri Chandra Poojari, Am & George George K., Jm I.T.A. Nos. 374 To 379/Coch/2017 Assessment Years : 2008-09 To 2012-13 & 2014-15

Section 131Section 142ASection 143(3)Section 263

254 CTR 1 • Punjab & Haryana High Court in the case of Nirpal Singh [2013] 359 ITR 398 • Allahabad High Court in the case of Lucknow Public Educational Society (2011) 339 ITR 588 • Jodhpur ITAT in the case of Prithvi Raj Vohra (2012) 150 TTJ 57 • Ahmedabad ITAT in the case of Shree Ridhi Corporation (TS-5605- ITAT-2012 (Ahmedabad) • Madras

M/S.ARDRA ASSOCIATES,TRICHUR vs. THE DCIT, CALICUT

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

ITA 498/COCH/2016[2011-12]Status: DisposedITAT Cochin30 Apr 2019AY 2011-12

Bench: S/Shri Chandra Poojari, Am & George George K., Jm I.T.A. Nos. 374 To 379/Coch/2017 Assessment Years : 2008-09 To 2012-13 & 2014-15

Section 131Section 142ASection 143(3)Section 263

254 CTR 1 • Punjab & Haryana High Court in the case of Nirpal Singh [2013] 359 ITR 398 • Allahabad High Court in the case of Lucknow Public Educational Society (2011) 339 ITR 588 • Jodhpur ITAT in the case of Prithvi Raj Vohra (2012) 150 TTJ 57 • Ahmedabad ITAT in the case of Shree Ridhi Corporation (TS-5605- ITAT-2012 (Ahmedabad) • Madras

THE ACIT, CEN-CIRCLE-1, KOZHIKKODE, KOZHIKKODE vs. M/S.ARDRA ASSOCIATES, THRISSUR

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

ITA 375/COCH/2017[2009-10]Status: DisposedITAT Cochin30 Apr 2019AY 2009-10

Bench: S/Shri Chandra Poojari, Am & George George K., Jm I.T.A. Nos. 374 To 379/Coch/2017 Assessment Years : 2008-09 To 2012-13 & 2014-15

Section 131Section 142ASection 143(3)Section 263

254 CTR 1 • Punjab & Haryana High Court in the case of Nirpal Singh [2013] 359 ITR 398 • Allahabad High Court in the case of Lucknow Public Educational Society (2011) 339 ITR 588 • Jodhpur ITAT in the case of Prithvi Raj Vohra (2012) 150 TTJ 57 • Ahmedabad ITAT in the case of Shree Ridhi Corporation (TS-5605- ITAT-2012 (Ahmedabad) • Madras

THE AD COMMISSIONER OF INCOME TAX, ALAPPUZHA vs. N S S KARAYOGAM, ALAPPUZHA

In the result, the appeals filed by the assessee are partly allowed, as indicated above

ITA 505/COCH/2018[2005-06]Status: DisposedITAT Cochin05 Mar 2019AY 2005-06

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

For Appellant: Smt.A.S.Bindhu, Sr.DRFor Respondent: Sri.T.M.Sreedharan, Advocate
Section 143Section 148Section 153Section 254

condone the delay of 32 days in filing this appeal and proceed to dispose off the appeal on merits. ITA No.505/Coch/2018. 2 M/s.NSS Karayogam Br. No.1365. 3. The solitary issue that is raised by the Revenue is whether the assessment completed vide order dated 28.03.2014 pursuant to ITAT’s order dated 21.10.2011 was barred by limitation

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

condone the delay and treat the return as valid , even if the said defect is not rectified within the period stipulated by AO in its notice u/s 139(9) of the 1961 Act, but the said defect stood rectified before assessment is completed. It is admitted position that the AO did not issue any such notice

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

condonation of delay, admit the instant appeals. Hearing was accordingly proceeded with. ITA Nos.920-921/Coch/2022 (AYs. 2008-09 & 2009-10) Santhimadom Herbal City Trust v. Asst. CIT 3. The assessee is a private trust formed on 01.01.2007 (02/11/2004, as per the impugned order) with the object of construction of a herbal city, apartments/villas, etc. for the promotion of herbal treatment, herbal

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

condonation of delay, admit the instant appeals. Hearing was accordingly proceeded with. ITA Nos.920-921/Coch/2022 (AYs. 2008-09 & 2009-10) Santhimadom Herbal City Trust v. Asst. CIT 3. The assessee is a private trust formed on 01.01.2007 (02/11/2004, as per the impugned order) with the object of construction of a herbal city, apartments/villas, etc. for the promotion of herbal treatment, herbal

P. SURENDRAN,TRIVANDRUM vs. ACIT CIRCLE 1(2), TRIVANDRUM

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

ITA 978/COCH/2022[2014-15]Status: DisposedITAT Cochin14 May 2024AY 2014-15

Bench: Shri Sanjay Arora, Am & Ms. Kavitha Rajagopal, Jm P. Surendran Sukanya Bhavan Asst. Cit-1(2) Vadayakkadu, Kunnukuzhy, P.O., Thiruvananthapuram Vs. Thiruvananthapuram-695 035

For Respondent: Smt. J M Jamuna Devi
Section 133ASection 143(2)Section 143(3)Section 250Section 36(1)(va)Section 40A(3)Section 40a

Delay condoned. 4. The brief facts are that the assessee is an individual and had filed his return of income on 30.11.2014, declaring total income at Rs.1,75,34,220/-. The assessee’s case was selected for scrutiny and notice u/s. 143(2) and 142(1) of the Act were duly issued and served upon by the assessee