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37 results for “condonation of delay”+ Section 37clear

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Key Topics

Section 12A28Section 1124Section 143(3)21Section 139(1)19Addition to Income17Section 80P14Exemption14Condonation of Delay12Section 263

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)

condoning inordinate delay caused by a tardy lackadaisical negligent manner of functioning. 23. It is true that the High Court has rejected the appeal on the misconceived ground that delay in filing an appeal under Section 37

Showing 1–20 of 37 · Page 1 of 2

11
Section 80I10
Limitation/Time-bar10
Deduction9

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

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 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

SAHADEVAN K ,TRIVANDRUM vs. THE ITO, WD-1(3), TRIVANDRUM

In the result, the appeal filed by the assessee in ITA

ITA 464/COCH/2019[2010-11]Status: DisposedITAT Cochin04 Nov 2019AY 2010-11

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

For Appellant: Sri.Mathew JosephFor Respondent: Smt.A.S.Bindhu, Sr.DR
Section 10(37)Section 143(3)Section 147Section 263

condonation of delay and also an affidavit stating therein the reasons for not filing the appeal on time. The relevant portion of the affidavit filed by the assessee reads as follow:- “Shri. Sahadevan. K. Son of G. Krishnan aged 77 residing at Rohini, Aksharaveedhi lane, Pettah, Trivandrum do hereby solemnly affirm that; 1. I am assessed

SAHADEVAN K ,TRIVANDRUM vs. THE ITO, WD-1(3), TRIVANDRUM

In the result, the appeal filed by the assessee in ITA

ITA 116/COCH/2019[2010-11]Status: DisposedITAT Cochin04 Nov 2019AY 2010-11

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

For Appellant: Sri.Mathew JosephFor Respondent: Smt.A.S.Bindhu, Sr.DR
Section 10(37)Section 143(3)Section 147Section 263

condonation of delay and also an affidavit stating therein the reasons for not filing the appeal on time. The relevant portion of the affidavit filed by the assessee reads as follow:- “Shri. Sahadevan. K. Son of G. Krishnan aged 77 residing at Rohini, Aksharaveedhi lane, Pettah, Trivandrum do hereby solemnly affirm that; 1. I am assessed

THE ACIT, TRICHUR vs. THE DCIT, TRICHUR

In the result, all the appeals filed by the assessee are dismissed and both

ITA 61/COCH/2017[2011-12]Status: PendingITAT Cochin19 Sept 2018AY 2011-12

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

Section 5

condone the delay of 217 days in filing the appeals for all the assessment years. 6. In the result, all the other appeals of the assessee are dismissed as unadmitted. 7. Now coming to the Revenue appeal in ITA No.60/Coch/2017. The Revenue has raised the following grounds: 1. The CIT(A) erred in suggesting that extrapolation of the findings

ANAKKARA FOOD PROCESSING AND EXPORTS PRIVATE LIMITED,ANAKKARA vs. ACIT, TIRUR

In the result, appeals filed by the assessee are partly allowed for statistical purposes

ITA 582/COCH/2024[2013-14]Status: DisposedITAT Cochin21 Jan 2025AY 2013-14

Bench: Shri Inturi Rama Rao, Am & Shri Soundararajan K., Jm

For Appellant: Shri Paulson K.P., CAFor Respondent: Smt. Leena Lal, Sr. D.R
Section 143(3)Section 282(1)

37,26,690/-, which was set off against losses of earlier years. Against the said return of income, the assessment was Anakkara Food Processing and Export Pvt. Ltd. completed by the assessments were completed by the ACIT, Tirur (hereafter “the AO”) vide orders dated 27.03.2015 & 08.03.2016 passed u/s. 143(3) of the Income Tax Act, 1961 (the Act) at total

ANAKKARA FOOD PROCESSING AND EXPORTS PRIVATE LIMITED,EDAPPAL vs. ACIT, TIRUR

In the result, appeals filed by the assessee are partly allowed for statistical purposes

ITA 581/COCH/2024[2012-13]Status: DisposedITAT Cochin21 Jan 2025AY 2012-13

Bench: Shri Inturi Rama Rao, Am & Shri Soundararajan K., Jm

For Appellant: Shri Paulson K.P., CAFor Respondent: Smt. Leena Lal, Sr. D.R
Section 143(3)Section 282(1)

37,26,690/-, which was set off against losses of earlier years. Against the said return of income, the assessment was Anakkara Food Processing and Export Pvt. Ltd. completed by the assessments were completed by the ACIT, Tirur (hereafter “the AO”) vide orders dated 27.03.2015 & 08.03.2016 passed u/s. 143(3) of the Income Tax Act, 1961 (the Act) at total

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

VENGOLA SERVICE CO OP BANK LTD,ERNAKULAM vs. ITO, WARD 2, ALUVA

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

ITA 565/COCH/2024[2018-19]Status: DisposedITAT Cochin28 Jan 2025AY 2018-19

Bench: Shri Inturi Rama Rao, Am & Shri Keshav Dubey, Jm Assessment Year: 2018-19 Vengola Service Co-Op. Bank Ltd. .......... Appellant 13/621 Ab, Kunnathunadu Vengola P.O., Ernakulam 683556 [Pan: Aaaav1709N] Vs. The Income Tax Officer .......... Respondent Ward - 2, Aluva Appellant By: Shri Lokanathan R., Ca Respondent By: Smt. Leena Lal, Sr. D.R. Date Of Hearing: 06.01.2025 Date Of Pronouncement: 28.01.2025

For Appellant: Shri Lokanathan R., CAFor Respondent: Smt. Leena Lal, Sr. D.R
Section 139(1)Section 139(4)Section 270ASection 80ASection 80A(5)Section 80P

37,36,420/- by denying the claim for deduction u/s. 80P of the Income Tax Act, 1961 (the Act). 3. Being aggrieved, an appeal was filed before the CIT(A). who vide the impugned order dismissed the appeal of the assessee by observing as under: - “In this case, the above provision 80AC(ii) applied for the relevant

SONIYA DAVID LATHIKA,THIRUVANANTHAPURAM vs. ITO WARD 2(3), TRIVANDRUM, THIRUVANANTHAPURAM

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

ITA 667/COCH/2022[2012-2013]Status: DisposedITAT Cochin07 Jun 2024AY 2012-2013

Bench: Shri Sanjay Arora, Am & Ms. Kavitha Rajagopal, Jm Soniya David Lathika The Ito, Ward-2(3) S. S. Nivas, Vizhinjam, Aayakar Bhavan, Kowdiar, Vs. Mukkola, Venganoor, Trivandrum-4 Thiruvananthapuram, Kerala Pan/Gir No. Ajqpl 8228 A (Assessee) : (Respondent)

For Appellant: Shri Adarsh BFor Respondent: 13.03.2024
Section 10(37)Section 250

Delay condoned. 3. The assessee had filed the following grounds of appeal: 2 Soniya David Lathika vs. ITO 1. The order of the learned Assessing officer is against law, facts and circumstances of the case 2. The Officer erred in fixing long term capital gain at Rs 99,39,969 as against Nil claimed by the appellant. The appellant

M/S.PATHANMTHITTA DIST. CO-OP BANK LTD,PATHANAMTHITTA vs. THE DCIT, THIRUVALLA

In the result, the appeal filed by the assessee is dismissed as not maintainable and, in any case, without merit

ITA 431/COCH/2018[2014-15]Status: DisposedITAT Cochin12 Dec 2023AY 2014-15

Bench: Shri Sanjay Arora & Shri Manomohan Daspathanamthitta District Dy. Cit, Circle- 1 Co-Op Bank Ltd. Thiruvalla Near Ksrtc Bus Stand Vs. Mylapara Road Pathanamthitta 689645 [Pan:Aabfp9182H] (Appellant) (Respondent)

For Appellant: Shri Aswin Gopakumar, AdvocateFor Respondent: Shri Sanjit Kumar Das, CIT-DR
Section 143(3)

condonation of delay despite it having been admitted. 4. The first issue on merits is the disallowance of provision for expenses, at Rs. 284.48 lacs, claimed by the assessee, a district co-operative bank registered under the Kerala Co-operative Societies Act, 1969 (Kerala Act), through debit of it’s Profit and Loss Account (operating statement) for the year, being

SRI.THOMAS EAPEN,ALAPPUZHA vs. THE ITO, WD-5, ALAPPUZHA

In the result, the appeal of the assessee is allowed

ITA 451/COCH/2019[2015-16]Status: DisposedITAT Cochin19 Nov 2019AY 2015-16

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

Section 115BSection 68

condone the delay of 231 days in filing the appeal and admit the appeal for adjudication. 5. The facts of the case are that the assessee filed return of income for A.Y. 2015- 16 on 16/03/2017 declaring total income of Rs.3,37,160/-. The assessment u/s. I.T.A. No. 451/Coch/2019 143(3) of the I.T. Act was completed o 21/12/2017

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 256/COCH/2018[2007-08]Status: DisposedITAT Cochin27 May 2019AY 2007-08

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 255/COCH/2018[2006-07]Status: DisposedITAT Cochin27 May 2019AY 2006-07

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 260/COCH/2018[2011-12]Status: DisposedITAT Cochin27 May 2019AY 2011-12

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 258/COCH/2018[2009-10]Status: DisposedITAT Cochin27 May 2019AY 2009-10

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 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