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3 results for “condonation of delay”+ Section 54Fclear

Sorted by relevance

Chennai67Mumbai36Bangalore34Hyderabad28Indore23Jaipur20Delhi19Pune17Ahmedabad14Kolkata13Chandigarh8Patna7Lucknow6Visakhapatnam5Calcutta3Cuttack3Cochin3Amritsar3Nagpur2Surat2Jabalpur1Agra1A.K. SIKRI N.V. RAMANA1Punjab & Haryana1Raipur1Rajkot1SC1

Key Topics

Section 10A7Section 54F7Section 139(4)4Deduction3Section 2502Section 143(3)2Section 139(1)2Addition to Income2Capital Gains2

SRI. MAMMEN ADENETH PAPPY,PATHANAMTHITTA vs. THE ITO,, THIRUVALLA

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

ITA 498/COCH/2018[2012-13]Status: DisposedITAT Cochin08 Apr 2019AY 2012-13

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

Section 139(1)Section 139(4)Section 54F

condone the delay of 38 days in filing the appeal and admit the appeal for adjudication. 5. Now coming to the issue raised by the assessee, the facts are that in the return of income filed, the assessee claimed deduction u/s. 54F of the Act on the capital gain. The Assessing Officer found that the assessee had not utilized

BENEESH KUMAR,KOCHI vs. ITO, NON CORP WARD 1(1), KOCHI

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

ITA 1161/COCH/2024[2013-14]Status: Disposed
Long Term Capital Gains2
House Property2
Exemption2
ITAT Cochin
29 Apr 2025
AY 2013-14

Bench: Shri Inturi Rama Rao, Am & Shri Soundararajan K., Jm Assessment Year: 2013-14 Beneesh Kumar .......... Appellant Madathuparambu House, Thattzham Road Vaduthala, Kochi 682023 [Pan: Agipb7548Q] Vs. The Income Tax Officer .......... Respondent Non-Corporate Ward, Kochi Appellant By: Shri Ramesh Cherian, Advocate Respondent By: Shri Omanakutan, Sr. D.R. Date Of Hearing: 19.03.2025 Date Of Pronouncement: 29.04.2025

For Appellant: Shri Ramesh Cherian, AdvocateFor Respondent: Shri Omanakutan, Sr. D.R
Section 143(3)Section 250Section 282(1)Section 54Section 54F

54F as the appellant had allegedly failed to adduce proof in support of the claim made. 4. Being aggrieved, an appeal was filed before the CIT(A), who vide the impugned order dismissed the appeal for non-prosecution. 5. Being aggrieved, the appellant is in appeal before us in the present appeal. 6. At the outset we found that

NAICO INFORMATION TECHNOLOGY SERVICES PRIVATE LIMITED,KERALA vs. CORPORATE CIR 2(1), KOCHI

In the result, the present appeal preferred by the Assessee is allowed

ITA 554/COCH/2025[2017-18]Status: DisposedITAT Cochin10 Sept 2025AY 2017-18
For Respondent: Shri Vivek Sathyan, CA
Section 10ASection 143(2)Section 143(3)Section 250

condoned but the appellant has grossly failed to do so. Moreover, the appellant has not filed any further details to justify correctness of its claim of deduction under Section 10AA, it has merely relied on belated filed Form 56F. Therefore, the appellant is not found to be eligible for deduction for the year under consideration. Accordingly, the appeal