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2 results for “condonation of delay”+ Section 43Cclear

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Mumbai10Ahmedabad6Chennai5Hyderabad2Jaipur2Bangalore2Cochin2Patna2SC2Karnataka1Surat1

Key Topics

Section 113Section 682Section 272A(2)(e)2Penalty2

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.MARYMATHA SCHOOL TRUST,COCHIN vs. THE ITO(EXEMPTION), COCHIN

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

ITA 285/COCH/2017[2012-13]Status: DisposedITAT Cochin30 Aug 2018AY 2012-13

Bench: S/Shri Chandra Poojari, Am & George George K., Jm I.T.A. No.285/Coch/2017 Assessment Year : 2012-13 M/S. Mary Matha School Trust, Vs. The Income Tax Officer Thrikkakara P.O. (Exemption), Kochi. Kochi-682 021. [Pan:Aabtm 0241L]

Section 11Section 11(1)(a)Section 143(3)Section 263Section 272A(2)(e)Section 272A(3)Section 272A(4)

condone the delay of 24 days in filing the appeal and admit the appeal. 3. The assessee has raised the following ground of appeal: 1. The learned Commissioner ought to have convinced with the fact that depreciation is an allowable application of income u/s. 11, as the amendment is prospective in nature and effective from assessment year