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53 results for “condonation of delay”+ Section 36(1)(iii)clear

Sorted by relevance

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Key Topics

Condonation of Delay46TDS28Section 201(1)24Section 80P20Section 25010Section 272A(2)(c)9Section 133(6)9Deduction8Section 154

DY.COMMISSIONER OF INCOME TAX, THRISSUR vs. THE CSB BANK LTD, THRISSUR

In the result, the appeal of revenue is dismissed

ITA 542/COCH/2025[2014-15]Status: DisposedITAT Cochin30 Oct 2025AY 2014-15

Bench: SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)

For Appellant: Shri Satish Modi, CAFor Respondent: Shri. Sanjit Kumar Das, CIT DR
Section 115Section 115JSection 144BSection 147Section 250

condone the delay of 60 days in filing the present appeal and proceed to examine the grounds raised in the present appeal. 2. The Revenue has raised following grounds of appeal : “1. The order of the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre [NFAC], New Delhi in DIN and Order No. DIN ITBA/APLS/S/250/2024-25/1074993866(1) dated 25.03.2025 against assessment

Showing 1–20 of 53 · Page 1 of 3

7
Limitation/Time-bar7
Section 566
Addition to Income6

SRI.PURUSOTHAMAN K.K.,PATHANAMTHITTA vs. THE ITO, WD-3, , THIRUVALLA

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

ITA 51/COCH/2019[2014-15]Status: DisposedITAT Cochin19 Jun 2019AY 2014-15

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

Section 143(3)Section 154Section 36Section 36(1)Section 36(1)(va)Section 43B

condone the delay of 79 days in filing the appeal and admit the appeal for adjudication. 3. The assessee has raised the following grounds of appeal: A: The orders of the authorities below in so far as they are against the appellant are opposed to law, facts and circumstances of the case. B: The averments made before the first appellate

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

Section 5. This aspect of the matter naturally introduces the consideration of all relevant facts and it is at this stage the diligence of the party or its bona fides may fall for consideration.” (emphasis supplied) 23. On the facts remedy of appeal. The averments made in the application seeking condonation of delay in filing appeals do not show

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

Section 5. This aspect of the matter naturally introduces the consideration of all relevant facts and it is at this stage the diligence of the party or its bona fides may fall for consideration.” (emphasis supplied) 23. On the facts remedy of appeal. The averments made in the application seeking condonation of delay in filing appeals do not show

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

Section 5. This aspect of the matter naturally introduces the consideration of all relevant facts and it is at this stage the diligence of the party or its bona fides may fall for consideration.” (emphasis supplied) 23. On the facts remedy of appeal. The averments made in the application seeking condonation of delay in filing appeals do not show

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

Section 5. This aspect of the matter naturally introduces the consideration of all relevant facts and it is at this stage the diligence of the party or its bona fides may fall for consideration.” (emphasis supplied) 23. On the facts remedy of appeal. The averments made in the application seeking condonation of delay in filing appeals do not show

AVINISSERY SERVICE CO-OPERATIVE BANK LTD,THRISSUR vs. THE INCOME TAX OFFICER WARD 2(1),THRISSUR, THRISSUR

ITA 569/COCH/2025[2016-17]Status: DisposedITAT Cochin27 Oct 2025AY 2016-17
Section 143(3)Section 250Section 5Section 80Section 80P

condone the delay in filing the present appeal and proceeded to adjudicated the following grounds of appeal raised by the Assessee: - *"1. This is an Appeal by the assessee against the assessment order passed u/s 143(3) by the Ld. AO on 21/12/2018 and disallowed the deduction u/s 80 P. The appellant Avinissery Service Co-operative Bank Limited

THRISSUR DISTRICT POLICE CO OPERATIVE SOCIETY LTD,THRISSUR vs. INCOME TAX OFFICER, THRISSUR

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

ITA 409/COCH/2024[2016-17]Status: DisposedITAT Cochin19 May 2025AY 2016-17

Bench: Shri Inturi Rama Rao & Shri Keshav Dubey

For Appellant: Shri M.Ramdas, CAFor Respondent: Smt. Leena Lal, Sr. A.R
Section 154Section 250Section 253(5)

condoning the delay of 96 days in filing both these appeals before this Tribunal and accordinglywe admit the same for adjudication. 4. Thebrief fact of the case are that the Assesseebeing an employees' co-operative society formed for the welfare of employees of Kerala Police department of Thrissur District and is registered under Kerala Co-operative Societies Act, 1969.The Assessee

THRISSUR DISTRICT POLICE CO OPERATIVE SOCIETY LTD,THRISSUR vs. INCOME TAX OFFICER, THRISSUR

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

ITA 408/COCH/2024[2014-15]Status: DisposedITAT Cochin19 May 2025AY 2014-15

Bench: Shri Inturi Rama Rao & Shri Keshav Dubey

For Appellant: Shri M.Ramdas, CAFor Respondent: Smt. Leena Lal, Sr. A.R
Section 154Section 250Section 253(5)

condoning the delay of 96 days in filing both these appeals before this Tribunal and accordinglywe admit the same for adjudication. 4. Thebrief fact of the case are that the Assesseebeing an employees' co-operative society formed for the welfare of employees of Kerala Police department of Thrissur District and is registered under Kerala Co-operative Societies Act, 1969.The Assessee

M/S.POPULAR TRADERS,PATHANMTHITTA vs. THE ITO,(TDS), ALAPPUZHA, ALAPPUZHA

ITA 323/COCH/2018[2015-16]Status: DisposedITAT Cochin18 Feb 2019AY 2015-16

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

Section 201(1)

condone the delay of 23 days in filing these appeals by the assessees and proceed to dispose off the same on merits. 4. We shall first adjudicate the Revenue’s appeal. Revenue’s appeals 5. The grounds raised in the Revenue’s appeals are identical except for variance in figures. Hence the grounds raised in ITA No.307/Coch/2018 are reproduced

THE ITO,(TDS), ALAPPUZHA, ALAPPUZHA vs. M/S.POPULAR TRADERS, PATHANMTHITTA

ITA 301/COCH/2018[2015-16]Status: DisposedITAT Cochin18 Feb 2019AY 2015-16

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

Section 201(1)

condone the delay of 23 days in filing these appeals by the assessees and proceed to dispose off the same on merits. 4. We shall first adjudicate the Revenue’s appeal. Revenue’s appeals 5. The grounds raised in the Revenue’s appeals are identical except for variance in figures. Hence the grounds raised in ITA No.307/Coch/2018 are reproduced

THE ITO,(TDS), ALAPPUZHA, ALAPPUZHA vs. M/S.POPULAR TRADERS, PATHANMTHITTA

ITA 300/COCH/2018[2014-15]Status: DisposedITAT Cochin18 Feb 2019AY 2014-15

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

Section 201(1)

condone the delay of 23 days in filing these appeals by the assessees and proceed to dispose off the same on merits. 4. We shall first adjudicate the Revenue’s appeal. Revenue’s appeals 5. The grounds raised in the Revenue’s appeals are identical except for variance in figures. Hence the grounds raised in ITA No.307/Coch/2018 are reproduced

THE ITO,(TDS), ALAPPUZHA vs. M/S.POPULAR DEALERS, PATHANAMTHITTA

ITA 306/COCH/2018[2016-17]Status: DisposedITAT Cochin18 Feb 2019AY 2016-17

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

Section 201(1)

condone the delay of 23 days in filing these appeals by the assessees and proceed to dispose off the same on merits. 4. We shall first adjudicate the Revenue’s appeal. Revenue’s appeals 5. The grounds raised in the Revenue’s appeals are identical except for variance in figures. Hence the grounds raised in ITA No.307/Coch/2018 are reproduced

THE ITO (TDS), ALAPPUZHA vs. M/S.POPULAR PRINTERS, PATHANAMTHITTA

ITA 307/COCH/2018[2013-14]Status: DisposedITAT Cochin18 Feb 2019AY 2013-14

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

Section 201(1)

condone the delay of 23 days in filing these appeals by the assessees and proceed to dispose off the same on merits. 4. We shall first adjudicate the Revenue’s appeal. Revenue’s appeals 5. The grounds raised in the Revenue’s appeals are identical except for variance in figures. Hence the grounds raised in ITA No.307/Coch/2018 are reproduced

M/S.POPULAR DEALERS,PATHANAMTHITTA vs. THE ITO,(TDS), ALAPPUZHA

ITA 332/COCH/2018[2016-17]Status: DisposedITAT Cochin18 Feb 2019AY 2016-17

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

Section 201(1)

condone the delay of 23 days in filing these appeals by the assessees and proceed to dispose off the same on merits. 4. We shall first adjudicate the Revenue’s appeal. Revenue’s appeals 5. The grounds raised in the Revenue’s appeals are identical except for variance in figures. Hence the grounds raised in ITA No.307/Coch/2018 are reproduced

M/S.POPULAR TRADERS,PATHANMTHITTA vs. THE ITO,(TDS), ALAPPUZHA, ALAPPUZHA

ITA 322/COCH/2018[2014-15]Status: DisposedITAT Cochin18 Feb 2019AY 2014-15

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

Section 201(1)

condone the delay of 23 days in filing these appeals by the assessees and proceed to dispose off the same on merits. 4. We shall first adjudicate the Revenue’s appeal. Revenue’s appeals 5. The grounds raised in the Revenue’s appeals are identical except for variance in figures. Hence the grounds raised in ITA No.307/Coch/2018 are reproduced

M/S.POPULAR PRINTERS,PATHANAMTHITTA vs. THE ITO (TDS), ALAPPUZHA

ITA 325/COCH/2018[2013-14]Status: DisposedITAT Cochin18 Feb 2019AY 2013-14

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

Section 201(1)

condone the delay of 23 days in filing these appeals by the assessees and proceed to dispose off the same on merits. 4. We shall first adjudicate the Revenue’s appeal. Revenue’s appeals 5. The grounds raised in the Revenue’s appeals are identical except for variance in figures. Hence the grounds raised in ITA No.307/Coch/2018 are reproduced

M/S.POPULAR TRADERS,PATHANAMTHITTA vs. THE ITO,(TDS), ALAPPUZHA

ITA 321/COCH/2018[2013-14]Status: DisposedITAT Cochin18 Feb 2019AY 2013-14

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

Section 201(1)

condone the delay of 23 days in filing these appeals by the assessees and proceed to dispose off the same on merits. 4. We shall first adjudicate the Revenue’s appeal. Revenue’s appeals 5. The grounds raised in the Revenue’s appeals are identical except for variance in figures. Hence the grounds raised in ITA No.307/Coch/2018 are reproduced

THE ITO (TDS), ALAPPUZHA vs. M/S.POPULAR PRINTERS, PATHANAMTHITTA

ITA 310/COCH/2018[2016-17]Status: DisposedITAT Cochin18 Feb 2019AY 2016-17

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

Section 201(1)

condone the delay of 23 days in filing these appeals by the assessees and proceed to dispose off the same on merits. 4. We shall first adjudicate the Revenue’s appeal. Revenue’s appeals 5. The grounds raised in the Revenue’s appeals are identical except for variance in figures. Hence the grounds raised in ITA No.307/Coch/2018 are reproduced

M/S.POPULAR DEALERS,PATHANAMTHITTA vs. THE ITO,(TDS), ALAPPUZHA

ITA 329/COCH/2018[2013-14]Status: DisposedITAT Cochin18 Feb 2019AY 2013-14

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

Section 201(1)

condone the delay of 23 days in filing these appeals by the assessees and proceed to dispose off the same on merits. 4. We shall first adjudicate the Revenue’s appeal. Revenue’s appeals 5. The grounds raised in the Revenue’s appeals are identical except for variance in figures. Hence the grounds raised in ITA No.307/Coch/2018 are reproduced