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36 results for “condonation of delay”+ Section 32clear

Sorted by relevance

Mumbai689Chennai660Delhi638Kolkata456Bangalore265Ahmedabad246Hyderabad231Jaipur171Karnataka150Chandigarh139Pune131Nagpur115Amritsar89Raipur87Visakhapatnam84Surat74Indore72Lucknow67Panaji56Rajkot54Cuttack53Calcutta43Cochin36SC33Guwahati27Patna24Telangana18Agra16Allahabad15Varanasi11Jodhpur8Jabalpur7Dehradun6Rajasthan5Ranchi4Himachal Pradesh3Orissa3Andhra Pradesh2A.K. SIKRI N.V. RAMANA1Kerala1DIPAK MISRA R.K. AGRAWAL PRAFULLA C. PANT1A.K. SIKRI ROHINTON FALI NARIMAN1

Key Topics

Section 80P29Section 234E16Deduction14Limitation/Time-bar12Section 25010Condonation of Delay10Section 143(3)9Section 689Addition to Income

M/S. PARAVUR SERVICE CO-OPERATIVE BANK,KOLLAM vs. INCOME TAX OFFICER, WARD 2, KOLLAM

In the result, the appeal and stay petition filed by the assessee are dismissed

ITA 767/COCH/2023[AY 2017-18]Status: DisposedITAT Cochin08 Jul 2024

Bench: Shri Chandra Poojari & Shri Soundararajan K.Assessment Year: 2017-18

For Appellant: Sri Santosh P. Abraham, A.RFor Respondent: Shri Sanjit Kumar Das, D.R
Section 250Section 80PSection 80P(2)(a)Section 80P(2)(d)

32 CCH 463, where in it was held as under: “There is no hard and fast rule which can be laid down in the matter of condonation of delay and Courts should adopt a pragmatic approach and discretion on the facts of each case keeping in mind that in considering the expression 'sufficient cause' the principles of advancing substantial justice

Showing 1–20 of 36 · Page 1 of 2

9
TDS9
Section 1488
Section 200A8

PRIMARY HEALTH CENTRE KUNNAMANGALAM,KOZHIKODE vs. ITO, WARD TDS, KOZHIKODE

In the result, appeals filed by the assessee are dismissed

ITA 761/COCH/2025[2014-15]Status: DisposedITAT Cochin07 Nov 2025AY 2014-15

Bench: Shri Inturi Rama Rao, Am & Shri Manu Kumar Giri, Jm

For Appellant: Shri Richard Mathews, CAFor Respondent: Smt. Leena Lal, Sr. D.R

condonation of delay under Section 5 of the Limitation Act, the courts do not enjoy unlimited and unbridled discretionary powers. All discretionary powers, especially judicial powers, have to be exercised within reasonable bounds, known to the law. The discretion has to be exercised in a systematic manner informed by reason. Whims or fancies; prejudices or predilections cannot and should

PRIMARY HEALTH CENTRE KUNNAMANGALAM KOZHIKODE,KOZHIKODE vs. ITO ,WARD TDS, KOZHIKODE

In the result, appeals filed by the assessee are dismissed

ITA 762/COCH/2025[2014-15]Status: DisposedITAT Cochin07 Nov 2025AY 2014-15

Bench: Shri Inturi Rama Rao, Am & Shri Manu Kumar Giri, Jm

For Appellant: Shri Richard Mathews, CAFor Respondent: Smt. Leena Lal, Sr. D.R

condonation of delay under Section 5 of the Limitation Act, the courts do not enjoy unlimited and unbridled discretionary powers. All discretionary powers, especially judicial powers, have to be exercised within reasonable bounds, known to the law. The discretion has to be exercised in a systematic manner informed by reason. Whims or fancies; prejudices or predilections cannot and should

PRIMARY HEALTH CENTRE KUNNAMANGALAM,KOZHIKODE vs. ITO, WARD TDS, KOZHIKODE

In the result, appeals filed by the assessee are dismissed

ITA 764/COCH/2025[2014-15]Status: DisposedITAT Cochin07 Nov 2025AY 2014-15

Bench: Shri Inturi Rama Rao, Am & Shri Manu Kumar Giri, Jm

For Appellant: Shri Richard Mathews, CAFor Respondent: Smt. Leena Lal, Sr. D.R

condonation of delay under Section 5 of the Limitation Act, the courts do not enjoy unlimited and unbridled discretionary powers. All discretionary powers, especially judicial powers, have to be exercised within reasonable bounds, known to the law. The discretion has to be exercised in a systematic manner informed by reason. Whims or fancies; prejudices or predilections cannot and should

PRIMARY HEALTH CENTRE KUNNAMANAGALAM KOZHIKODE,KOZHIKODE vs. ITO,WARD TDS, KOZHIKODE

In the result, appeals filed by the assessee are dismissed

ITA 763/COCH/2025[2014-15]Status: DisposedITAT Cochin07 Nov 2025AY 2014-15

Bench: Shri Inturi Rama Rao, Am & Shri Manu Kumar Giri, Jm

For Appellant: Shri Richard Mathews, CAFor Respondent: Smt. Leena Lal, Sr. D.R

condonation of delay under Section 5 of the Limitation Act, the courts do not enjoy unlimited and unbridled discretionary powers. All discretionary powers, especially judicial powers, have to be exercised within reasonable bounds, known to the law. The discretion has to be exercised in a systematic manner informed by reason. Whims or fancies; prejudices or predilections cannot and should

GOVERNMENT MENTAL HOSPITAL,KUTHIRAVATTAM vs. COMMISSIONER OF INCOME TAX, CPC (TDS), KOZHIKODE

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

ITA 277/COCH/2021[2015-2016]Status: DisposedITAT Cochin30 Jun 2022AY 2015-2016

Bench: Shri George George K, Jm & Shri Laxmi Prasad Sahu, Am

For Appellant: Sri.Richard Mathew, CAFor Respondent: Smt.J.M.Jamunna Devi, Sr.DR
Section 200ASection 234E

condoning the delay; (ii) whether the CIT(A) was justified in confirming the late fees levied u/s 234E of the I.T.Act. 5. The brief facts of the case are as follows: The assessee is a Mental Health Institution run by the Government of Kerala. There was a delay in filing statement of TDS for various quarters for the financial years

GOVERNMENT MENTAL HOSPITAL,KUTHIRAVATTAM vs. COMMISSIONER OF INCOME TAX, CPC (TDS), KOZHIKODE

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

ITA 275/COCH/2021[2013-2014]Status: DisposedITAT Cochin30 Jun 2022AY 2013-2014

Bench: Shri George George K, Jm & Shri Laxmi Prasad Sahu, Am

For Appellant: Sri.Richard Mathew, CAFor Respondent: Smt.J.M.Jamunna Devi, Sr.DR
Section 200ASection 234E

condoning the delay; (ii) whether the CIT(A) was justified in confirming the late fees levied u/s 234E of the I.T.Act. 5. The brief facts of the case are as follows: The assessee is a Mental Health Institution run by the Government of Kerala. There was a delay in filing statement of TDS for various quarters for the financial years

GOVERNMENT MENTAL HOSPITAL,KUTHIRAVATTAM vs. COMMISSIONER OF INCOME TAX, CPC (TDS),, KOZHIKODE

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

ITA 276/COCH/2021[2013-2014]Status: DisposedITAT Cochin30 Jun 2022AY 2013-2014

Bench: Shri George George K, Jm & Shri Laxmi Prasad Sahu, Am

For Appellant: Sri.Richard Mathew, CAFor Respondent: Smt.J.M.Jamunna Devi, Sr.DR
Section 200ASection 234E

condoning the delay; (ii) whether the CIT(A) was justified in confirming the late fees levied u/s 234E of the I.T.Act. 5. The brief facts of the case are as follows: The assessee is a Mental Health Institution run by the Government of Kerala. There was a delay in filing statement of TDS for various quarters for the financial years

GOVERNMENT MENTAL HOSPITAL,KUTHIRAVATTAM vs. COMMISSIONER OF INCOME TAX, CPC (TDS), KOZHIKODE

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

ITA 278/COCH/2021[2013-2014]Status: DisposedITAT Cochin30 Jun 2022AY 2013-2014

Bench: Shri George George K, Jm & Shri Laxmi Prasad Sahu, Am

For Appellant: Sri.Richard Mathew, CAFor Respondent: Smt.J.M.Jamunna Devi, Sr.DR
Section 200ASection 234E

condoning the delay; (ii) whether the CIT(A) was justified in confirming the late fees levied u/s 234E of the I.T.Act. 5. The brief facts of the case are as follows: The assessee is a Mental Health Institution run by the Government of Kerala. There was a delay in filing statement of TDS for various quarters for the financial years

CHRISTUDANAM YASSAYA,THIRUVANANTHAPURAM vs. ITO, WARD 1(1), THIRUVANANTHAPURAM

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

ITA 840/COCH/2024[2011-12]Status: DisposedITAT Cochin10 Feb 2025AY 2011-12

Bench: Shri Inturi Rama Rao, Am Assessment Year: 2011-12 Christudanam Yassaya .......... Appellant Bathel Kp 17A Maruthoor, Vattapara P.O. Thiruvananthapuram 695028 [Pan: Acmpy4412C] Vs. The Income Tax Officer, Ward-1(1) .......... Respondent Aayakar Bhavan, Kowdiar Thiruvananthapuram 695003

For Appellant: ------- None -------For Respondent: Smt. Leena Lal, Sr. D.R
Section 139(1)Section 142Section 144Section 148Section 264Section 271Section 271(1)(c)

32,110/-. 3. The appellant, in response to the show cause notice u/s. 271(1)(c) of the Act, could not file original return of income as he was under treatment for psychological issues. However, the AO rejected the above explanation and proceeded with levy of penalty of Rs. 9,96,672/- vide order dated 27.09.2021. 4. Being aggrieved

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

section 80P as District Co-operative Banks are also Co-operative societies. The deduction u/s 80P would also be available even if the interest received is assessed as income from other sources. The Commissioner(Appeals) has hence erred in not following the binding precedent of the jurisdictional High court. 3. There is a delay of 136 days in filing these

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

section 80P as District Co-operative Banks are also Co-operative societies. The deduction u/s 80P would also be available even if the interest received is assessed as income from other sources. The Commissioner(Appeals) has hence erred in not following the binding precedent of the jurisdictional High court. 3. There is a delay of 136 days in filing these

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

section 80P as District Co-operative Banks are also Co-operative societies. The deduction u/s 80P would also be available even if the interest received is assessed as income from other sources. The Commissioner(Appeals) has hence erred in not following the binding precedent of the jurisdictional High court. 3. There is a delay of 136 days in filing these

SRI.ALAVIKUTTY,VENGARA,MALAPPURAM vs. THE DCIT, CALICUT

In the result, the appeal of the assessee is allowed

ITA 524/COCH/2018[2007-08]Status: DisposedITAT Cochin24 Jan 2019AY 2007-08

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

Section 132Section 153Section 153ASection 271(1)Section 271(1)(c)Section 27I(1)Section 27I(1)(c)

condone the delay and the appeal is taken up for adjudication. 3. The assessee has raised the following grounds of appeal: 1. Your petitioner is very much aggrieved by the order of the Commissioner of Income Tax (Appeals)-III, Kochi. This order is quite arbitrary and opposed to law and facts of the case. The appellant was working abroad

M/S.KOVILAKAM HOTEL P LTD,THRISSUR vs. THE ACIT,, THRISSUR

In the result, the appeal of the assessee is allowed

ITA 715/COCH/2019[2011-12]Status: DisposedITAT Cochin18 Feb 2020AY 2011-12

Bench: Shri George George K.

Section 143(2)Section 37(1)

condone the delay of 27 days in filing the appeal and proceed to dispose off the appeal on merits. 3. The solitary issue that is raised in this appeal is whether the CIT(A) is justified in confirming the action of the Assessing Officer in treating the sum of Rs.60,25,240/- as capital expenditure. 4. Briefly stated, the facts

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

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

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

M/S THURAYUR SERVICE CO -OP BANK LTD,KOZHIKODE vs. THE ITO WARD 2(1), KOZHIKODE

In the result, the appeals filed by the appellant are allowed and the order(s) of the Kerala High Court and other authorities to the contrary are set aside

ITA 196/COCH/2023[2015-16]Status: DisposedITAT Cochin25 Sept 2024AY 2015-16

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

For Appellant: ------- None -------For Respondent: Smt. Swarnalatha, Sr. D.R
Section 143(3)Section 2Section 22Section 56Section 80PSection 80P(2)

section 56 of the Banking Regulation Act, 1949. 6. Delay of 32 days each in both these cases is condoned

M/S THURAYUR SERVICE CO -OP BANK LTD,KOZHIKODE vs. THE ITO WARD 2(1), KOZHIKODE

In the result, the appeals filed by the appellant are allowed and the order(s) of the Kerala High Court and other authorities to the contrary are set aside

ITA 195/COCH/2023[2014-15]Status: DisposedITAT Cochin25 Sept 2024AY 2014-15

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

For Appellant: ------- None -------For Respondent: Smt. Swarnalatha, Sr. D.R
Section 143(3)Section 2Section 22Section 56Section 80PSection 80P(2)

section 56 of the Banking Regulation Act, 1949. 6. Delay of 32 days each in both these cases is condoned