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14 results for “condonation of delay”+ Section 97clear

Sorted by relevance

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Key Topics

Section 80P15Section 1487Section 14A7Section 1476Section 143(3)6Condonation of Delay6Section 10B5Deduction5Section 250

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

4
Section 133(6)3
Reassessment3
Addition to Income3

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

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 KASARGOD DISTRICT POSTAL EMPLOYEES CO-OPERATIVE SOCIETY LIMITED,KASARGOD vs. ITO, WARD 1 & TPS, KASARGOD

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

ITA 63/COCH/2025[2023-24]Status: DisposedITAT Cochin13 Feb 2025AY 2023-24

Bench: Shri Inturi Rama Rao

For Appellant: --- None ---For Respondent: Smt.Leena Lal, Senior AR
Section 119(2)(b)Section 139(1)Section 143(1)Section 80ASection 80PSection 80P(2)(a)

97,340. The said return of income was processed by the 2 ITA No.63/Coch/2025. The Kasargod District Postal Employees Co-op Society Ltd. Assessing Officer (“the AO” hereinafter) u/s.143(1) vide intimation dated 24.02.2024 denying deduction u/s.80P on the ground that the return of income was filed belatedly, placing reliance of the provisions of section 80AC

NITTA GELATIN INDIA LIMITED,KOCHI vs. DCIT, CORPORATE CIRCLE 2(1), KOCHI, KOCHI

In the result, both the appeals of the assessee stand allowed for statistical purposes

ITA 268/COCH/2025[2013-14]Status: DisposedITAT Cochin05 Jun 2025AY 2013-14

Bench: Shri Inturi Rama Rao, Am & Shri Sonjoy Sarma, Jm Nitta Gelatin India Limited ..….……….Appellant 50/1002, Sbt Avenue, Panampilly Nagar, Kochi Kerala – 682036 [Pan:Aabck1582H] Vs. Dcit, Corporate Circle 2(1) , Kochi ..….……….Respondent

For Appellant: Shri. Gopi K,CA
Section 143(3)Section 147Section 148

condone the delay in both cases. ITA No. 258/Kochi/2025 – A.Y. 2012–13 3. In the present case the assessee originally filed a return of income declaring a loss of Rs.12,19,08,737, and subsequently filed a revised return with a loss of Rs.2,77,97,330. The assessment was completed under Section

NITTA GELATIN INDIA LIMITED,KOCHI vs. CORPORATE CIRCLE 2(1), KOCHI, KOCHI

In the result, both the appeals of the assessee stand allowed for statistical purposes

ITA 258/COCH/2025[2012-13]Status: DisposedITAT Cochin05 Jun 2025AY 2012-13

Bench: Shri Inturi Rama Rao, Am & Shri Sonjoy Sarma, Jm Nitta Gelatin India Limited ..….……….Appellant 50/1002, Sbt Avenue, Panampilly Nagar, Kochi Kerala – 682036 [Pan:Aabck1582H] Vs. Dcit, Corporate Circle 2(1) , Kochi ..….……….Respondent

For Appellant: Shri. Gopi K,CA
Section 143(3)Section 147Section 148

condone the delay in both cases. ITA No. 258/Kochi/2025 – A.Y. 2012–13 3. In the present case the assessee originally filed a return of income declaring a loss of Rs.12,19,08,737, and subsequently filed a revised return with a loss of Rs.2,77,97,330. The assessment was completed under Section

MUBAISE PARAYIL,IRITTY vs. INCOME TAX OFFICER, WARD 3, KANNUR, KANNUR

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 383/COCH/2025[2018-19]Status: DisposedITAT Cochin31 Jul 2024AY 2018-19

Bench: Shri Inturi Rama Rao & Shri Sonjoy Sarma

Section 133(6)Section 147Section 148Section 69A

delay of 70 days is condoned, and the appeal is admitted for adjudication. 3. Brief Facts of the Case are that the assessee did not file its return of income for the A.Y 2018-19.The Assessing Officer (AO) initiated I.T.A. No.383/COCH/2025 Mubaise Parayil reassessment proceedings under section 147 of the Income-tax Act, 1961, by issuing a notice under section

DCIT, TRIVANDRUM vs. BRAHMOS AEROSPACE( THIRUVANANTHAPURAM) LTD, TRIVANDRUM

In the result, the appeal filedby

ITA 742/COCH/2019[2002-03]Status: HeardITAT Cochin23 Feb 2022AY 2002-03

Bench: Shri George Mathan, Jm & Shri Ramit Kochar, Am Deputy Commissioner Brahmos Aerospace Of Income Tax, (Thiruvananthapuram) Ltd., Circle-1(1), V. Chackai, Thiruvananthapuram Beach Post, Kerala Tiruvananthapuram, Kerala Pan – Aabck2217K Appellant Respondent

For Appellant: Smt. Jamunna Devi, Sr.DRFor Respondent: Shri Abraham Joseph Markos, Adv
Section 139(1)Section 139(3)Section 143(2)Section 143(3)Section 44ASection 80

condone the delay and treat the return as valid , even if the said defect is not rectified within the period stipulated by AO in its notice u/s 139(9) of the 1961 Act, but the said defect stood rectified before assessment is completed. It is admitted position that the AO did not issue any such notice

RAJU JOSEPH VAYALAT,ERNAKULAM vs. ITO, WARD-2(5), KOCHI

In the result, the appeal of the assessee is dismissed

ITA 273/COCH/2024[2013-2014]Status: DisposedITAT Cochin26 Aug 2025AY 2013-2014

Bench: Shri Inturi Rama Rao & Shri Sonjoy Sarma

Section 133(6)Section 143(3)Section 68

97,266.The assessment was completed under Section 143(3) on 28.12.2016, determining total income at Rs. 2,54,33,349. 3. Aggrieved by the above order, the assessee preferred appeal before the ld. CIT(A). However, he failed to substantiate his claims or produce documentary evidence either regarding the unexplained credits or the cost of improvement

SUD CHEMIE INDIA PRIVATE LIMITED,ALUVA vs. DCIT, CORPORATE CIRCLE 2(1), ERNAKULAM

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

ITA 970/COCH/2024[2013-14]Status: DisposedITAT Cochin09 Apr 2025AY 2013-14

Bench: Shri George George K, Vice- & Shri Inturi Rama Rao

For Appellant: Sri.Radhesh Bhatt, CAFor Respondent: Smt.Leena Lal, Sr.AR
Section 10(34)Section 143(3)Section 14ASection 250

condone the delay of 21 days and proceed to dispose of the same on merits. 3. The grounds raised read as follows: “1. The order passed by the learned Commissioner of Appeals (CIT-A), NFAC to the extent appealed against is against law, equity and justice. 2. The Learned CIT -A grossly erred in partially confirming the disallowance u/s.14A, r.w.r

THE ITO,, ALAPPUZHA vs. M/S.EXTRAWEAVE P. LTD, ALAPPUZHA

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

ITA 448/COCH/2016[2010-11]Status: DisposedITAT Cochin24 Jun 2022AY 2010-11

Bench: Shri George George K. & Shri Laxmi Prasad Sahum/S. Extraweave Pvt. Ltd. Arattukulangara Complex 264B/Cmc 1 Vs. A.N. Puram, Alapuzha 688011 Sakteeswara Junction Cherthala 688524 Pan – Aabce5438L Appellant Respondent

For Appellant: Shri R. Krishan, CAFor Respondent: Smt. J.M. Jamuna Devi, Sr. D.R
Section 10BSection 10B(3)Section 143(2)Section 195Section 195(6)Section 40

condoned delay and dismissed the SLP." 14.1 Further, the question whether dismissal of SLP amounts to laying down law in respect of the issue disputed under SLP, has been considered by the ITAT in the case of Moradabad Development Authority, 89 taxmann.com 263 and it was held as under: 7 M/s. Extraweave Pvt. Ltd. "4 ... …. Further, it is a settled

SREE PAZHANCHIRA DEVI TEMPLE,TRIVANDRUM vs. ASSESSING OFFICER, EXEMPTION WARD, TVM

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

ITA 826/COCH/2025[2013-2014]Status: DisposedITAT Cochin19 Nov 2025AY 2013-2014

Bench: Shri Inturi Rama Rao, Am & Shri Manu Kumar Giri, Jm Assessment Year: 2013-14 Sree Pazhanchira Devi Temple Trust .......... Appellant Poonthura P.O., Ambalathara Thiruvananthapuram 695026 [Pan: Aamts1272L] Vs. Ito (Exemption), Thiruvananthapuram ......... Respondent Assessee By: Shri R. Krishnan, Ca Revenue By: Smt. Leena Lal, Sr. D.R. Date Of Hearing: 07.11.2025 Date Of Pronouncement: 19.11.2025

For Appellant: Shri R. Krishnan, CAFor Respondent: Smt. Leena Lal, Sr. D.R
Section 138Section 142(1)Section 148

section 13891) of the Income Tax Act, 1961 (the Act) was filed by the appellant for the assessment year under consideration. Based on the information that the appellant made cash deposits in the bank 2 Sree Pazhanchira Devi Temple Trust account aggregating to Rs. 97,83,772/- the AO formed an opinion that income escaped assessment to tax. Accordingly, issued

GOOD HOMES PVT LTD,KOCHI vs. DEPUTY COMMISSIONER OF INCOME TAX CORPORATE CIRCLE 1(1), KOCHI

In the result, the assessee’s appeals are allowed for statistical purposes

ITA 884/COCH/2022[2007-08]Status: DisposedITAT Cochin11 Aug 2023AY 2007-08

Bench: Shri Sanjay Arora, Am &Shriabyt.Varkey, Jm

For Appellant: Sri.A.Gopalakrishnan, CAFor Respondent: Smt.J.M.Jamuna Devi, Sr.AR
Section 133ASection 147Section 148

section 147 r.w.s. 143(3) of the Income-tax Act, 1961 (hereinafter ‘the Act’) dated 18.3.2015 and 29.3.2014 for assessment year (AY) 2007-2008, respectively. The background facts of both the cases being same, these are heard together, and are being disposed of pera common, consolidated order for the sake of convenience. ITA Nos.870& 884 /Coch/2022 (AY 2007-08) Ajit

AJIT ASSOCIATES PRIVATE LIMITED,ERNAKULAM vs. JCIT, CORPORATE RANGE - 1, KOCHI

In the result, the assessee’s appeals are allowed for statistical purposes

ITA 870/COCH/2022[2007-08]Status: DisposedITAT Cochin11 Aug 2023AY 2007-08

Bench: Shri Sanjay Arora, Am &Shriabyt.Varkey, Jm

For Appellant: Sri.A.Gopalakrishnan, CAFor Respondent: Smt.J.M.Jamuna Devi, Sr.AR
Section 133ASection 147Section 148

section 147 r.w.s. 143(3) of the Income-tax Act, 1961 (hereinafter ‘the Act’) dated 18.3.2015 and 29.3.2014 for assessment year (AY) 2007-2008, respectively. The background facts of both the cases being same, these are heard together, and are being disposed of pera common, consolidated order for the sake of convenience. ITA Nos.870& 884 /Coch/2022 (AY 2007-08) Ajit