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26 results for “condonation of delay”+ Section 272A(2)(c)clear

Sorted by relevance

Pune188Delhi154Chennai76Bangalore43Visakhapatnam37Mumbai36Cochin26Surat22Karnataka21Nagpur19Lucknow14Kolkata10Panaji10Ahmedabad9Cuttack8Hyderabad6Indore4Jaipur4Rajkot3Patna3Raipur3SC2Jodhpur1Amritsar1Guwahati1Varanasi1

Key Topics

Section 133(6)38Section 20033Section 206C33Section 19233Section 272A(2)(c)17Section 234E16Limitation/Time-bar16Condonation of Delay14TDS13

M/S.MUVATTUPUZHA SERVICE CO-OP BANK LTD, MUVATTUPUZHA,ERNAKULAM vs. THE JT DIT ( I & CI), KOCHI

In the result, the appeal in ITA No

ITA 471/COCH/2019[2011-12]Status: DisposedITAT Cochin04 Sept 2019AY 2011-12

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

For Appellant: Smt.S.SwathyFor Respondent: Smt.A.S.Bindhu, Sr.DR
Section 133Section 133(6)Section 272Section 272A(2)(c)Section 275(1)

condone the delay and proceed to dispose of the same on merits. 3. The brief facts of the case are as follow: ITA No.471/Coch/2019. 2 M/s.Muvattupuzha Service Co-op Bank Ltd. 3.1 The assessee is a Co-operative Society registered under the Kerala Co-operative Societies Act, 1969. The assessee was served with notice u/s 133(6) of the Income

Showing 1–20 of 26 · Page 1 of 2

Penalty6
Section 271B5
Section 44A4

PALLICKAL NADUVEILEMURI ERVICE CO-OP BANK LTD,KAYAMKULAM vs. THE ADDL DIRECTOR OF (INTELLIGENCE), KOCHI

In the result, the appeal in ITA No

ITA 262/COCH/2019[2011-12]Status: DisposedITAT Cochin08 Jul 2019AY 2011-12

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

Section 133(6)Section 272A(2)(c)

condone the delay and proceed to dispose off the same on merits. 4. The brief facts of the case are as follow: 4.1 The assessees are Co-operative Societies registered under the Kerala Co-operative Societies Act, 1969. The assessees were served with notice u/s 133(6) of the Income- tax Act. The assessees were directed to furnish details

M/S.PALLIPURAM VILLAGE SERVICE CO-OP BANK LTD,ALAPPUZHA DIST vs. THE JT. DIRECTOR OF IT (I&1C), KOCHI

In the result, the appeal in ITA No

ITA 261/COCH/2019[2011-12]Status: DisposedITAT Cochin08 Jul 2019AY 2011-12

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

Section 133(6)Section 272A(2)(c)

condone the delay and proceed to dispose off the same on merits. 4. The brief facts of the case are as follow: 4.1 The assessees are Co-operative Societies registered under the Kerala Co-operative Societies Act, 1969. The assessees were served with notice u/s 133(6) of the Income- tax Act. The assessees were directed to furnish details

M/S.PUDUKKAD SERVICE CO-OP BANK LTD,THRISSUR vs. THE JT DIRECTOR OF IT ( I&C1), KOCHI

In the result, the appeal in ITA No

ITA 259/COCH/2019[2011-12]Status: DisposedITAT Cochin08 Jul 2019AY 2011-12

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

Section 133(6)Section 272A(2)(c)

condone the delay and proceed to dispose off the same on merits. 4. The brief facts of the case are as follow: 4.1 The assessees are Co-operative Societies registered under the Kerala Co-operative Societies Act, 1969. The assessees were served with notice u/s 133(6) of the Income- tax Act. The assessees were directed to furnish details

MANAKKAD SERVICE CO-OP BANK LTD, THODUPUZHA,IDUKKI DIST vs. THE JT DIRECTOR OF IT (I &C1), KOCHI

In the result, the appeal in ITA No

ITA 235/COCH/2019[2011-12]Status: DisposedITAT Cochin08 Jul 2019AY 2011-12

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

Section 133(6)Section 272A(2)(c)

condone the delay and proceed to dispose off the same on merits. 4. The brief facts of the case are as follow: 4.1 The assessees are Co-operative Societies registered under the Kerala Co-operative Societies Act, 1969. The assessees were served with notice u/s 133(6) of the Income- tax Act. The assessees were directed to furnish details

M/S.MEKKADAMPU SERVICE CO-OP BANK LTD,ERNAKULAM DIST vs. THE JT DIT ( I & CI), KOCHI

In the result, the appeal in ITA No

ITA 418/COCH/2019[2011-12]Status: DisposedITAT Cochin08 Jul 2019AY 2011-12

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

Section 133(6)Section 272A(2)(c)

condone the delay and proceed to dispose off the same on merits. 4. The brief facts of the case are as follow: 4.1 The assessees are Co-operative Societies registered under the Kerala Co-operative Societies Act, 1969. The assessees were served with notice u/s 133(6) of the Income- tax Act. The assessees were directed to furnish details

M/S.NEENDOOR SERVICE CO-OP BANK LTD,KOTTYAM vs. THE ADDIT( I & CI), KOCHI

In the result, the appeal in ITA No

ITA 405/COCH/2019[2012-13]Status: DisposedITAT Cochin08 Jul 2019AY 2012-13

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

Section 133(6)Section 272A(2)(c)

condone the delay and proceed to dispose off the same on merits. 4. The brief facts of the case are as follow: 4.1 The assessees are Co-operative Societies registered under the Kerala Co-operative Societies Act, 1969. The assessees were served with notice u/s 133(6) of the Income- tax Act. The assessees were directed to furnish details

UZHAVA SERVICE CO-OP BANK LTD,ALAPPUZHA vs. THE ITO, WD-4, ALAPPUZHA, ALAPPUZHA

In the result, the appeal in ITA No

ITA 392/COCH/2019[2011-12]Status: DisposedITAT Cochin08 Jul 2019AY 2011-12

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

Section 133(6)Section 272A(2)(c)

condone the delay and proceed to dispose off the same on merits. 4. The brief facts of the case are as follow: 4.1 The assessees are Co-operative Societies registered under the Kerala Co-operative Societies Act, 1969. The assessees were served with notice u/s 133(6) of the Income- tax Act. The assessees were directed to furnish details

M/S.POLPULLY SERVICE CO-OP BANK LTD,PALAKKAD vs. THE ITO,WD-2, PALAKKAD

In the result, the appeal in ITA No

ITA 226/COCH/2019[2010-11]Status: DisposedITAT Cochin08 Jul 2019AY 2010-11

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

Section 133(6)Section 272A(2)(c)

condone the delay and proceed to dispose off the same on merits. 4. The brief facts of the case are as follow: 4.1 The assessees are Co-operative Societies registered under the Kerala Co-operative Societies Act, 1969. The assessees were served with notice u/s 133(6) of the Income- tax Act. The assessees were directed to furnish details

M/S.THYCATTUSSERRY SERVICE CO-OP BANK LTD,ALAPPUZHA vs. THE JT DIT ( I & C1), KOCHI

In the result, the appeal in ITA No

ITA 260/COCH/2019[2011-12]Status: DisposedITAT Cochin08 Jul 2019AY 2011-12

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

Section 133(6)Section 272A(2)(c)

condone the delay and proceed to dispose off the same on merits. 4. The brief facts of the case are as follow: 4.1 The assessees are Co-operative Societies registered under the Kerala Co-operative Societies Act, 1969. The assessees were served with notice u/s 133(6) of the Income- tax Act. The assessees were directed to furnish details

M/S.THE PUDUNAGARAM SERVICE CO-OP BANK LTD,PALAKKAD vs. THE JT DIT ( I & CI), KOCHI

In the result, the appeal in ITA No

ITA 461/COCH/2019[2011-12]Status: DisposedITAT Cochin04 Sept 2019AY 2011-12

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

For Appellant: --- None ---For Respondent: Smt.A.S.Bindhu, Sr.DR
Section 133(6)Section 272A(2)Section 272A(2)(c)Section 273

condone the delay and proceed to dispose of the same on merits. 3. The brief facts of the case are as follow: ITA No.461/Coch/2019. 2 M/s.The Pudunagaram Service Co-op Bank Ltd. 3.1 The assessee is a Co-operative Society registered under the Kerala Co-operative Societies Act, 1969. The assessee was served with notice

M/S.KADUTHURUTHY REGIONAL SERVICE CO-OP BANK LTD,KOTTAYAM vs. THE JT IT(TDS), TRIVANDRUM

In the result, the appeal in ITA No

ITA 308/COCH/2020[2015-16]Status: DisposedITAT Cochin27 Oct 2020AY 2015-16

Bench: Shri George Mathankaduthuruthy Regional Service Joint Commissioner Of Co-Op Bank Ltd. Income Tax (Tds) Vs. Kaduthuruthuy P.O. Trivandrum Kottayam Pan – Aaajk0315Q Appellant Respondent

For Appellant: NoneFor Respondent: Ms. J.M. Jamuna Devi
Section 133Section 133(6)Section 194A

C. The Commissioner of Income-tax (Appeals) ought to have seen that the information under Section 133(6) shall be called for only for the purpose of the Income Tax Act 1961 and no such purpose was mentioned in the notice issued by the Income Tax Officer (TDS), Kottayam. D. The Commissioner of Income-tax (Appeals) ought to have seen

M/S.ALLEPPEY NORTH SERVICE CO-OP BANK LTD,ALAPPUZHA vs. THE JT DIT ( I & CI), KOCHI

In the result, the appeal in ITA No

ITA 458/COCH/2019[2011-12]Status: DisposedITAT Cochin19 Aug 2019AY 2011-12

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

For Appellant: Smt.Swathy SFor Respondent: Smt.A.S.Bindhu, Sr.DR
Section 133Section 133(6)Section 272A(2)(c)Section 275(1)

condone the delay and proceed to dispose off the same on merits. ITA No.458/Coch/2019. 2 M/s.Alleppey North Service Co-op Bank Ltd. 3. The brief facts of the case are as follow: 3.1 The assessee is a Co-operative Society registered under the Kerala Co-operative Societies Act, 1969. The assessee was served with notice

M/S.JEENA HOTEL & UDAYA BAR,ALAPPUZHA vs. THE ACIT, CIRCLE-1,, ALAPPUZHA

In the result, the appeal of the assessee is allowed

ITA 265/COCH/2018[2008-09]Status: DisposedITAT Cochin01 Aug 2019AY 2008-09

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

Section 271BSection 44A

condone the delay of 71 days in filing the appeal and admit the appeal for adjudication. 3. The assessee has raised the following grounds of appeal: 1. The learned Commissioner of Income-tax(Appeals) erred in confirming the penalty of Rs.1 lakh levied u/s. 271B of the Income Tax Act. I.T.A. No.265/Coch/2018 2. The learned Commissioner of Income-tax(Appeals

DISTRICT PROJECT OFFICE KOZHIKODE,KOZHIKODE vs. ACIT, CPC TDS, KOZHIKODE, KOZHIKODE

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

ITA 220/COCH/2021[2014-2015]Status: DisposedITAT Cochin15 Sept 2022AY 2014-2015
For Appellant: None
Section 200ASection 200A(1)Section 234E

272A(2), it can be said that a particular set up for imposition and the payment of fee under Section 234E was provided but, it did not provide for making of demand of such fee under Section 200A payable under Section 234E. Hence, considering the aforesaid peculiar facts and circumstances, we are unable to accept the contention of the learned

COMMISSIONER FOR GOVT EXAMINATIONS ,POOJAPPURA vs. DCIT CIRCLE 1(2), TRIVANDRUM

In the result, the assessee’s appeals are dismissed

ITA 992/COCH/2022[2018-19]Status: DisposedITAT Cochin15 Apr 2024AY 2018-19

Bench: Shri Sanjay Arora & Shri Manomohan Das

For Appellant: ----- None -----For Respondent: Smt. J.M. Jamuna Devi, Sr. D.R
Section 192Section 200Section 206CSection 234E

condoned, no serious objection to which was raised by Smt. Devi, the ld. Sr. DR. 4. None appeared for the appellant when the appeals were called out for hearing, and neither is there any adjournment motion despite service of notice of hearing. Hearing in the matter was accordingly proceeded ex parte qua the assessee. 5. We have heard the party

COMMISSIONER FOR GOVT EXAMINATIONS ,POOJAPPURA vs. DCIT CIRCLE 1(2), TRIVANDRUM

In the result, the assessee’s appeals are dismissed

ITA 991/COCH/2022[2017-18]Status: DisposedITAT Cochin15 Apr 2024AY 2017-18

Bench: Shri Sanjay Arora & Shri Manomohan Das

For Appellant: ----- None -----For Respondent: Smt. J.M. Jamuna Devi, Sr. D.R
Section 192Section 200Section 206CSection 234E

condoned, no serious objection to which was raised by Smt. Devi, the ld. Sr. DR. 4. None appeared for the appellant when the appeals were called out for hearing, and neither is there any adjournment motion despite service of notice of hearing. Hearing in the matter was accordingly proceeded ex parte qua the assessee. 5. We have heard the party

COMMISSIONER FOR GOVT EXAMINATIONS ,POOJAPPURA vs. DCIT CIRCLE 1(2), TRIVANDRUM

In the result, the assessee’s appeals are dismissed

ITA 990/COCH/2022[2017-18]Status: DisposedITAT Cochin15 Apr 2024AY 2017-18

Bench: Shri Sanjay Arora & Shri Manomohan Das

For Appellant: ----- None -----For Respondent: Smt. J.M. Jamuna Devi, Sr. D.R
Section 192Section 200Section 206CSection 234E

condoned, no serious objection to which was raised by Smt. Devi, the ld. Sr. DR. 4. None appeared for the appellant when the appeals were called out for hearing, and neither is there any adjournment motion despite service of notice of hearing. Hearing in the matter was accordingly proceeded ex parte qua the assessee. 5. We have heard the party

COMMISSIONER FOR GOVT EXAMINATIONS ,POOJAPPURA vs. DCIT CIRCLE 1(2), TRIVANDRUM

In the result, the assessee’s appeals are dismissed

ITA 989/COCH/2022[2017-18]Status: DisposedITAT Cochin15 Apr 2024AY 2017-18

Bench: Shri Sanjay Arora & Shri Manomohan Das

For Appellant: ----- None -----For Respondent: Smt. J.M. Jamuna Devi, Sr. D.R
Section 192Section 200Section 206CSection 234E

condoned, no serious objection to which was raised by Smt. Devi, the ld. Sr. DR. 4. None appeared for the appellant when the appeals were called out for hearing, and neither is there any adjournment motion despite service of notice of hearing. Hearing in the matter was accordingly proceeded ex parte qua the assessee. 5. We have heard the party

COMMISSIONER FOR GOVT EXAMINATIONS ,POOJAPPURA vs. DCIT CIRCLE 1(2), TRIVANDRUM

In the result, the assessee’s appeals are dismissed

ITA 988/COCH/2022[2017-18]Status: DisposedITAT Cochin15 Apr 2024AY 2017-18

Bench: Shri Sanjay Arora & Shri Manomohan Das

For Appellant: ----- None -----For Respondent: Smt. J.M. Jamuna Devi, Sr. D.R
Section 192Section 200Section 206CSection 234E

condoned, no serious objection to which was raised by Smt. Devi, the ld. Sr. DR. 4. None appeared for the appellant when the appeals were called out for hearing, and neither is there any adjournment motion despite service of notice of hearing. Hearing in the matter was accordingly proceeded ex parte qua the assessee. 5. We have heard the party