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39 results for “condonation of delay”+ Section 67clear

Sorted by relevance

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Key Topics

Section 80P51Section 80P(2)(a)21Section 143(3)20Deduction20Section 5615Section 234E12Addition to Income12Section 14811Condonation of Delay

M/S.OBERON EDIFICES & ESTATES P. LTD,,KOCHI vs. THE PR.CIT,, TRIVANDRUM

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

ITA 361/COCH/2017[2013-14]Status: DisposedITAT Cochin23 Jul 2018AY 2013-14

Bench: S/Shri Chandra Poojari, Am & George George K., Jm I.T.A. No. 361/Coch/2017 Assessment Year : 2013-14 M/S. Oberon Edifices & Estates Vs. The Principal Commissioner Of Pvt. Ltd., Oberon Mall, Income-Tax, Trivandrum. Nh Bye-Pass, Edapally, Kochi-682 024. [Pan:Aaaco 7942E]

Section 263

delay in filing the appeal before us and hence, we condone the same and admit the appeal for adjudication. 4 I.T.A. No./361/C/2017 2. On merits, the assessee has challenged the jurisdiction of the CIT to pass order u/s. 263 of the Act. The assessee has also challenged the following directions of the CIT: A From out of various sources

NEW HIGHER SECONDARY SCHOOL ,TRIVANDRUM vs. DCIT , TRIVANDRUM

In the result, the appeals by the assessee are dismissed

ITA 54/COCH/2023[2015-16 (Qurt-3)]Status: DisposedITAT Cochin

Showing 1–20 of 39 · Page 1 of 2

11
Limitation/Time-bar10
Section 80P(2)8
Section 200A8
28 Aug 2023

Bench: Shri Sanjay Arora & Shri Manomohan Das

For Appellant: Shri Sreeram Sekar, CAFor Respondent: Smt. J.M. Jamuna Devi, Sr. D.R
Section 200ASection 234E

section 234E of the Income Tax Act, 1961 (the Act) on the processing of it’s tax returns, one each for the four quarters of fy 2014-15, u/s.200A of the Act, by the National Faceless Appeal Centre, Delhi (NFAC), vide separate orders dated 21.9.2022. The appeals raising the same issue, were heard together, and are accordingly being disposed

NEW HIGHER SECONDARY SCHOOL,TRIVANDRUM vs. DCIT, TRIVANDRUM

In the result, the appeals by the assessee are dismissed

ITA 52/COCH/2023[2015-16 (QT1)]Status: DisposedITAT Cochin28 Aug 2023

Bench: Shri Sanjay Arora & Shri Manomohan Das

For Appellant: Shri Sreeram Sekar, CAFor Respondent: Smt. J.M. Jamuna Devi, Sr. D.R
Section 200ASection 234E

section 234E of the Income Tax Act, 1961 (the Act) on the processing of it’s tax returns, one each for the four quarters of fy 2014-15, u/s.200A of the Act, by the National Faceless Appeal Centre, Delhi (NFAC), vide separate orders dated 21.9.2022. The appeals raising the same issue, were heard together, and are accordingly being disposed

NEW HIGHER SECONDARY SCHOOL ,TRIVANDRUM vs. DCIT , TRIVANDRUM

In the result, the appeals by the assessee are dismissed

ITA 53/COCH/2023[2015-16 QTR 2]Status: DisposedITAT Cochin28 Aug 2023

Bench: Shri Sanjay Arora & Shri Manomohan Das

For Appellant: Shri Sreeram Sekar, CAFor Respondent: Smt. J.M. Jamuna Devi, Sr. D.R
Section 200ASection 234E

section 234E of the Income Tax Act, 1961 (the Act) on the processing of it’s tax returns, one each for the four quarters of fy 2014-15, u/s.200A of the Act, by the National Faceless Appeal Centre, Delhi (NFAC), vide separate orders dated 21.9.2022. The appeals raising the same issue, were heard together, and are accordingly being disposed

NEW HIGHER SECONDARY SCHOOL,TRIVANDRUM vs. DCIT, TRIVANDRUM

In the result, the appeals by the assessee are dismissed

ITA 55/COCH/2023[2015-16 QUARTER 4]Status: HeardITAT Cochin28 Aug 2023

Bench: Shri Sanjay Arora & Shri Manomohan Das

For Appellant: Shri Sreeram Sekar, CAFor Respondent: Smt. J.M. Jamuna Devi, Sr. D.R
Section 200ASection 234E

section 234E of the Income Tax Act, 1961 (the Act) on the processing of it’s tax returns, one each for the four quarters of fy 2014-15, u/s.200A of the Act, by the National Faceless Appeal Centre, Delhi (NFAC), vide separate orders dated 21.9.2022. The appeals raising the same issue, were heard together, and are accordingly being disposed

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

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

delay is condoned and the appeal is admitted for adjudication. 6. The assesse is a credit co-operative society registered under Kerala Co-operative Societies Act 1969. For the AY 2012-13 the assesse filed its return of income on 9.11.2019. As per the return the taxable income was Nil after claiming deduction

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

delay is condoned and the appeal is admitted for adjudication. 6. The assesse is a credit co-operative society registered under Kerala Co-operative Societies Act 1969. For the AY 2012-13 the assesse filed its return of income on 9.11.2019. As per the return the taxable income was Nil after claiming deduction

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

delay is condoned and the appeal is admitted for adjudication. 6. The assesse is a credit co-operative society registered under Kerala Co-operative Societies Act 1969. For the AY 2012-13 the assesse filed its return of income on 9.11.2019. As per the return the taxable income was Nil after claiming deduction

P. SURENDRAN,TRIVANDRUM vs. ACIT CIRCLE 1(2), TRIVANDRUM

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

ITA 978/COCH/2022[2014-15]Status: DisposedITAT Cochin14 May 2024AY 2014-15

Bench: Shri Sanjay Arora, Am & Ms. Kavitha Rajagopal, Jm P. Surendran Sukanya Bhavan Asst. Cit-1(2) Vadayakkadu, Kunnukuzhy, P.O., Thiruvananthapuram Vs. Thiruvananthapuram-695 035

For Respondent: Smt. J M Jamuna Devi
Section 133ASection 143(2)Section 143(3)Section 250Section 36(1)(va)Section 40A(3)Section 40a

Delay condoned. 4. The brief facts are that the assessee is an individual and had filed his return of income on 30.11.2014, declaring total income at Rs.1,75,34,220/-. The assessee’s case was selected for scrutiny and notice u/s. 143(2) and 142(1) of the Act were duly issued and served upon by the assessee

M/S.JANATHA TRADING CORPORATION,ERNAKULAM vs. THE ACIT, ALUVA

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

ITA 128/COCH/2016[2010-11]Status: DisposedITAT Cochin17 Aug 2018AY 2010-11

Bench: S/Shri Chandra Poojari, Am & George George K., Jm I.T.A. Nos.303/Coch/2014 & 128/ Coch/2016 Assessment Year : 2008-09 & 2010-11 M/S. Janatha Trading Vs. The Deputy Commissioner Of Corporation, Market Road, Income-Tax, Circle-1, Aluva. Aluva. [Pan: Aabfj 8478K]

condone the delay and the appeal is taken up for adjudication. 3. The grounds raised are as follows: ”Janatha Trading Corporation, Aluva is a partnership firm files all income tax returns in time and also for the assessment year 2008-09. The firm maintains books of accounts in true and correct produced before the assessing authority with supportive evidences

JANATHA TRADING CORPORATION,ALUVA vs. THE DCIT, ALUVA

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

ITA 303/COCH/2014[2008-09]Status: DisposedITAT Cochin17 Aug 2018AY 2008-09

Bench: S/Shri Chandra Poojari, Am & George George K., Jm I.T.A. Nos.303/Coch/2014 & 128/ Coch/2016 Assessment Year : 2008-09 & 2010-11 M/S. Janatha Trading Vs. The Deputy Commissioner Of Corporation, Market Road, Income-Tax, Circle-1, Aluva. Aluva. [Pan: Aabfj 8478K]

condone the delay and the appeal is taken up for adjudication. 3. The grounds raised are as follows: ”Janatha Trading Corporation, Aluva is a partnership firm files all income tax returns in time and also for the assessment year 2008-09. The firm maintains books of accounts in true and correct produced before the assessing authority with supportive evidences

M/S.VARAPUZHA SERVICE CO-OP BANK LTD,ERNAKULAM vs. ITO, ALUVA

In the result the appeal filed by the assessee was rejected by the CIT(A) for assessment year 2013-2014

ITA 137/COCH/2020[2013-14]Status: DisposedITAT Cochin09 Jul 2020AY 2013-14

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

For Appellant: Sri.V.P.Narayanan, AdvocateFor Respondent: Sri.Mritunjaya Sharma, Sr.DR
Section 80PSection 80P(2)Section 80P(2)(a)Section 80P(4)

delay in filing this appeal is condoned and we proceed to dispose of the same on merits. 3. The solitary issue raised is whether the CIT(A) is justified in confirming the Assessing Officer’s order in denying the claim of deduction u/s 80P(2)(a)(i) of the I.T.Act. 4. The brief facts of the case are as follow

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

VADAKKEVILA SERVICE CO OPERATIVE BANK LTD,KOLLAM vs. INCOME-TAX OFFICE, WARD 2, KOLLAM

In the result, the appeals filed by the assessee stand allowed

ITA 45/COCH/2025[2013-14]Status: DisposedITAT Cochin24 Feb 2025AY 2013-14

Bench: Shri Inturi Rama Rao, Am

For Appellant: Shri N.S. Panicker, CAFor Respondent: Smt. Leena Lal, Sr. D.R
Section 143(3)Section 148Section 80PSection 80P(2)(a)

67 (Ker) (FB) issued a notice u/s. Vadakkevila Service Co-op. Bank Ltd. 154 of the Act proposing to rectify the order passed by him in view of the above decision in the absence of any objection filed by the appellant. The learned CIT(A) rectified the order by withdrawing the deduction claimed

VADAKKEVILA SERVICE CO OPERATIVE BANK LTD,KOLLAM vs. INCOME-TAX OFFICE, WARD 2, KOLLAM

In the result, the appeals filed by the assessee stand allowed

ITA 46/COCH/2025[2014-15]Status: DisposedITAT Cochin24 Feb 2025AY 2014-15

Bench: Shri Inturi Rama Rao, Am

For Appellant: Shri N.S. Panicker, CAFor Respondent: Smt. Leena Lal, Sr. D.R
Section 143(3)Section 148Section 80PSection 80P(2)(a)

67 (Ker) (FB) issued a notice u/s. Vadakkevila Service Co-op. Bank Ltd. 154 of the Act proposing to rectify the order passed by him in view of the above decision in the absence of any objection filed by the appellant. The learned CIT(A) rectified the order by withdrawing the deduction claimed

VADAKKEVILA SERVICE CO OPERATIVE BANK LTD,KOLLAM vs. INCOME-TAX OFFICE, WARD 2, KOLLAM

In the result, the appeals filed by the assessee stand allowed

ITA 44/COCH/2025[2012-13]Status: DisposedITAT Cochin24 Feb 2025AY 2012-13

Bench: Shri Inturi Rama Rao, Am

For Appellant: Shri N.S. Panicker, CAFor Respondent: Smt. Leena Lal, Sr. D.R
Section 143(3)Section 148Section 80PSection 80P(2)(a)

67 (Ker) (FB) issued a notice u/s. Vadakkevila Service Co-op. Bank Ltd. 154 of the Act proposing to rectify the order passed by him in view of the above decision in the absence of any objection filed by the appellant. The learned CIT(A) rectified the order by withdrawing the deduction claimed

VADAKKEVILA SERVICE CO OPERATIVE BANK LTD,KOLLAM vs. INCOME-TAX OFFICE, WARD 2, KOLLAM

In the result, the appeals filed by the assessee stand allowed

ITA 43/COCH/2025[2011-12]Status: DisposedITAT Cochin24 Feb 2025AY 2011-12

Bench: Shri Inturi Rama Rao, Am

For Appellant: Shri N.S. Panicker, CAFor Respondent: Smt. Leena Lal, Sr. D.R
Section 143(3)Section 148Section 80PSection 80P(2)(a)

67 (Ker) (FB) issued a notice u/s. Vadakkevila Service Co-op. Bank Ltd. 154 of the Act proposing to rectify the order passed by him in view of the above decision in the absence of any objection filed by the appellant. The learned CIT(A) rectified the order by withdrawing the deduction claimed

VADAKKEVILA SERVICE CO OPERATIVE BANK LTD,KOLLAM vs. INCOME-TAX OFFICE, WARD 2, KOLLAM

In the result, the appeals filed by the assessee stand allowed

ITA 42/COCH/2025[2010-11]Status: DisposedITAT Cochin24 Feb 2025AY 2010-11

Bench: Shri Inturi Rama Rao, Am

For Appellant: Shri N.S. Panicker, CAFor Respondent: Smt. Leena Lal, Sr. D.R
Section 143(3)Section 148Section 80PSection 80P(2)(a)

67 (Ker) (FB) issued a notice u/s. Vadakkevila Service Co-op. Bank Ltd. 154 of the Act proposing to rectify the order passed by him in view of the above decision in the absence of any objection filed by the appellant. The learned CIT(A) rectified the order by withdrawing the deduction claimed

THE ACIT, CORP CIRCLE-1(1), KOCHI, ERNAKULAM vs. APPOLO TYRES LTD, ERNAKULAM

In the result, the appeal filed by the Revenue in ITA No

ITA 247/COCH/2018[2006-07]Status: DisposedITAT Cochin21 Mar 2019AY 2006-07

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

Section 143(3)Section 80I

condone the delay of 52 days and admit the appeal for adjudication. I.T.A. Nos. 247,302, 339, 268&336/Coch/2018& C.O. Nos. 56&57/Coch/2018 6.2 The facts of the case are that this claim was not made in the original return of income or through a revised return of income. The claim was made during the course of assessment proceedings