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6 results for “penalty u/s 271”+ Section 12Aclear

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Key Topics

Section 271(1)(c)8Section 282(1)8Exemption6Penalty6Addition to Income6Section 44A4Section 12A(1)(b)4Section 139(1)4Section 144

SHALOM CHARITABLE MINISTRIES OF INDIA,PALAKKAD vs. ITO (EXEMPTION), THRISSUR

ITA 545/COCH/2025[2011-12]Status: DisposedITAT Cochin10 Sept 2025AY 2011-12

Bench: SHRI INTURI RAMA RAO (Accountant Member), SHRI RAHUL CHAUDHARY (Judicial Member)

For Appellant: NoneFor Respondent: Smt. Leena Lal, Sr. DR
Section 12A(1)(b)Section 14Section 250Section 271(1)(c)Section 44A

section 44AB is to compute proper taxable income and that purpose is achieved to a larger extent by the audit performed u/s. 12A(1)(b) of the Act. 6) For these amongst other grounds that may be permitted to be raised and additional evidences adduced at the time of hearing or before and it is prayed that justice be done

4
Section 271(1)4
Section 12A(1)(ac)4
Natural Justice4

SHALOM CHARITABLE MINISTRIES OF INDIA,PALAKKAD vs. ITO (EXEMPTION), THRISSUR

ITA 548/COCH/2025[2007-08]Status: DisposedITAT Cochin10 Sept 2025AY 2007-08

Bench: SHRI INTURI RAMA RAO (Accountant Member), SHRI RAHUL CHAUDHARY (Judicial Member)

For Appellant: NoneFor Respondent: Smt. Leena Lal, Sr. DR
Section 12A(1)(b)Section 14Section 250Section 271(1)(c)Section 44A

section 44AB is to compute proper taxable income and that purpose is achieved to a larger extent by the audit performed u/s. 12A(1)(b) of the Act. 6) For these amongst other grounds that may be permitted to be raised and additional evidences adduced at the time of hearing or before and it is prayed that justice be done

MUDIYILATHU RADHAKRISHNAKURUP RESMIKALA,CHENGANNOOR vs. ITO, WARD-2, THIRUVALLA, THIRUVALLA

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

ITA 725/COCH/2025[2015-16]Status: DisposedITAT Cochin20 Nov 2025AY 2015-16

Bench: Shri Inturi Rama Rao, Am & Shri Manu Kumar Giri, Jm

For Appellant: Shri Lokanathan, CAFor Respondent: Smt. Leena Lal, Sr. D.R
Section 12A(1)(ac)Section 139(1)Section 144Section 271(1)Section 271(1)(c)Section 282(1)

penalty u/s. 271(1)© of the Act vide order dated 09.03.2024. 5. Being aggrieved, an appeal was filed before the CIT(A), who vide the impugned order dismissed the appeal without condoning the delay in filing the appeal. 6. Being aggrieved, the appellant is in appeal before this Tribunal in the present appeal. 7. We have heard the rival contentions

MUDIYILATHU RADHAKRISHNAKURUP RESMIKALA,CHENGANNOOR vs. ITO, WARD-2, THIRUVALLA, THIRUVALLA

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

ITA 722/COCH/2025[2015-16]Status: DisposedITAT Cochin20 Nov 2025AY 2015-16

Bench: Shri Inturi Rama Rao, Am & Shri Manu Kumar Giri, Jm

For Appellant: Shri Lokanathan, CAFor Respondent: Smt. Leena Lal, Sr. D.R
Section 12A(1)(ac)Section 139(1)Section 144Section 271(1)Section 271(1)(c)Section 282(1)

penalty u/s. 271(1)© of the Act vide order dated 09.03.2024. 5. Being aggrieved, an appeal was filed before the CIT(A), who vide the impugned order dismissed the appeal without condoning the delay in filing the appeal. 6. Being aggrieved, the appellant is in appeal before this Tribunal in the present appeal. 7. We have heard the rival contentions

MUDIYILATHU RADHAKRISHNAKURUP RESMIKALA,CHENGANNOOR vs. ITO, WARD-2, THIRUVALLA, THIRUVALLA

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

ITA 723/COCH/2025[2015-16]Status: DisposedITAT Cochin20 Nov 2025AY 2015-16

Bench: Shri Inturi Rama Rao, Am & Shri Manu Kumar Giri, Jm

For Appellant: Shri Lokanathan, CAFor Respondent: Smt. Leena Lal, Sr. D.R
Section 12A(1)(ac)Section 139(1)Section 144Section 271(1)Section 271(1)(c)Section 282(1)

penalty u/s. 271(1)© of the Act vide order dated 09.03.2024. 5. Being aggrieved, an appeal was filed before the CIT(A), who vide the impugned order dismissed the appeal without condoning the delay in filing the appeal. 6. Being aggrieved, the appellant is in appeal before this Tribunal in the present appeal. 7. We have heard the rival contentions

MUDIYILATHU RADHAKRISHNAKURUP RESMIKALA,CHENGANNOOR vs. ITO, WARD-2, THIRUVALLA, THIRUVALLA

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

ITA 724/COCH/2025[2015-16]Status: DisposedITAT Cochin20 Nov 2025AY 2015-16

Bench: Shri Inturi Rama Rao, Am & Shri Manu Kumar Giri, Jm

For Appellant: Shri Lokanathan, CAFor Respondent: Smt. Leena Lal, Sr. D.R
Section 12A(1)(ac)Section 139(1)Section 144Section 271(1)Section 271(1)(c)Section 282(1)

penalty u/s. 271(1)© of the Act vide order dated 09.03.2024. 5. Being aggrieved, an appeal was filed before the CIT(A), who vide the impugned order dismissed the appeal without condoning the delay in filing the appeal. 6. Being aggrieved, the appellant is in appeal before this Tribunal in the present appeal. 7. We have heard the rival contentions