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267 results for “condonation of delay”+ Rectification u/s 154clear

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Key Topics

Section 154209Section 143(1)152Rectification u/s 15474Section 234E69Section 143(3)64Addition to Income44Section 200A40Condonation of Delay38Section 11

ORIENT CRAFT LIMITED,GURGAON vs. DCIT CENTRAL CIRCLE 2, GURGAON

ITA 1097/DEL/2023[2017-18]Status: DisposedITAT Delhi31 Oct 2023AY 2017-18

Bench: Sh. M. Balaganesh & Sh.Anubhav Sharma

Section 143(1)Section 143(3)Section 154Section 36(1)(va)

condonation of delay since assessee’s application for rectification of the intimation under section 143(1) of the Act has been filed within time and same is pending disposal. With the above said observation, the grounds of the assessee are rejected.” 14. Thus where the additions made under intimidation u/s 143(1) and !43(3) are on different issues

TANSA TRUST,DELHI vs. ASSISTANT COMMISSIONER, INCOME TAX (CPC), BANGALORE

The appeal is allowed for statistical purposes

ITA 1704/DEL/2021[2014-15]Status: Disposed

Showing 1–20 of 267 · Page 1 of 14

...
30
Limitation/Time-bar27
Exemption26
Disallowance25
ITAT Delhi
30 May 2024
AY 2014-15

Bench: Shri G.S. Pannu, Hon’Ble & Shri Anubhav Sharmaassessment Year: 2014-15 Tansa Trust, Vs Acit (Cpc), C/O Bajaj Auto Limited, Post Bag No.2, Electronic City B-60/61, Naraina Industrial Area, Post Office, Phase Ii, Bangalore. New Delhi – 110 028. Pragun Finance Pvt. Ltd. Pan: Aaatt0504A (Appellant) (Respondent) Assessee By : Ms Vasanti Patel, Ca & Shri M.A. Gohel, Ca Revenue By : Shri Amit Katoch, Sr. Dr Date Of Hearing : 27.03.2024 Date Of Pronouncement : 30.05.2024

For Appellant: Ms Vasanti Patel, CA &For Respondent: Shri Amit Katoch, Sr. DR
Section 11Section 11(5)Section 12ASection 13(1)Section 143(1)Section 154Section 35ASection 80Section 80G

condonation of delay of 1190 days in filling appeal against order u/s 143(1), the appellant has mentioned in the affidavit vide serial number 4 of affidavit dated 15/05/2019 that the rectification petition u/s 154

M/S. GHAZIABAD DEVELOPMENT AUTHORITY,NEW DELHI vs. CIT, GHAZIABAD

In the result, the appeal of the assessee is allowed

ITA 455/DEL/2016[]Status: DisposedITAT Delhi20 Sept 2016

Bench: Shri G.D. Agrawal & Shri Sudhanshu Srivastavaghaziabad Development Authority Vs Commissioner Of Income C/O M/S Rra Tax India, Tax, D-28, South Extension, Part-1, Ghaziabad. New Delhi. Aaalg0072C

Section 12ASection 12A(1)Section 154

rectification application. However, the ITAT dismissed the assessee’s appeal vide order dated 16/12/2015 in ITA No. 4009/Del/2015 by holding that the assessee’s appeal was not maintainable by making the following observations: “7. In view of above discussion, we are of the view that the appeal filed by the assessee against the order passed u/s 154

RISHABH MINING PRIVATE LIMITED,NEW DELHI vs. ITO,WARD-21(1), NEW DELHI

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

ITA 3051/DEL/2022[2012-13]Status: DisposedITAT Delhi23 Feb 2023AY 2012-13

Bench: Shri Kul Bharat

Section 143(1)Section 154Section 249(2)

condonation of delay was filed. He therefore, dismissed the appeal of the assessee on the ground of delay. It is noteworthy that the assessee had also moved an application u/s 154 of the Act, seeking rectification

RISHABH MINING PRIVATE LIMITED,NEW DELHI vs. ITO,WARD-21(1), NEW DELHI

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

ITA 3049/DEL/2022[2010-11]Status: DisposedITAT Delhi23 Feb 2023AY 2010-11

Bench: Shri Kul Bharat

Section 143(1)Section 154Section 249(2)

condonation of delay was filed. He therefore, dismissed the appeal of the assessee on the ground of delay. It is noteworthy that the assessee had also moved an application u/s 154 of the Act, seeking rectification

RISHABH MINING PRIVATE LIMITED,DELHI vs. ITO,WARD-21(1), NEW DELHI

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

ITA 3048/DEL/2022[2009-10]Status: DisposedITAT Delhi23 Feb 2023AY 2009-10

Bench: Shri Kul Bharat

Section 143(1)Section 154Section 249(2)

condonation of delay was filed. He therefore, dismissed the appeal of the assessee on the ground of delay. It is noteworthy that the assessee had also moved an application u/s 154 of the Act, seeking rectification

RISHABH MINING PRIVATE LIMITED,NEW DELHI vs. ITO,WARD-21(1), NEW DELHI

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

ITA 3050/DEL/2022[2011-12]Status: DisposedITAT Delhi23 Feb 2023AY 2011-12

Bench: Shri Kul Bharat

Section 143(1)Section 154Section 249(2)

condonation of delay was filed. He therefore, dismissed the appeal of the assessee on the ground of delay. It is noteworthy that the assessee had also moved an application u/s 154 of the Act, seeking rectification

ACIT, NEW DELHI vs. M/S. HUMBOLDT WEDAG INDIA PVT. LTD., NEW DELHI

In the result ITA 3207/Del/2016 stands allowed

ITA 1057/DEL/2016[2011-12]Status: DisposedITAT Delhi11 Jun 2018AY 2011-12

Bench: Shri R.K. Panda & Shri Sudhanshu Srivastava

For Appellant: Shri Sanjay I. Bara, CIT DRFor Respondent: Shri Rajneesh Verma, CA
Section 143(1)Section 154(3)Section 92C

condone the delay. 3. Brief facts of the case are that the assessee is a wholly owned subsidiary of KHD Humboldt Wedag International GmbH (Humboldt Austria). The company is primarily engaged in designing, supplying of equipment, supervision of installation, erection and commissioning activities for the cement industry on a turn-key basis (non-civil). The return of income for assessment

HUMBOLDT WEDAG INDIA PVT. LTD.,NEW DELHI vs. ACIT, NEW DELHI

In the result ITA 3207/Del/2016 stands allowed

ITA 1154/DEL/2016[2011-12]Status: DisposedITAT Delhi11 Jun 2018AY 2011-12

Bench: Shri R.K. Panda & Shri Sudhanshu Srivastava

For Appellant: Shri Sanjay I. Bara, CIT DRFor Respondent: Shri Rajneesh Verma, CA
Section 143(1)Section 154(3)Section 92C

condone the delay. 3. Brief facts of the case are that the assessee is a wholly owned subsidiary of KHD Humboldt Wedag International GmbH (Humboldt Austria). The company is primarily engaged in designing, supplying of equipment, supervision of installation, erection and commissioning activities for the cement industry on a turn-key basis (non-civil). The return of income for assessment

HUMBOLDT WEDAG INDIA PVT. LTD.,DELHI vs. ACIT, NEW DELHI

In the result ITA 3207/Del/2016 stands allowed

ITA 3207/DEL/2016[2011-12]Status: DisposedITAT Delhi11 Jun 2018AY 2011-12

Bench: Shri R.K. Panda & Shri Sudhanshu Srivastava

For Appellant: Shri Sanjay I. Bara, CIT DRFor Respondent: Shri Rajneesh Verma, CA
Section 143(1)Section 154(3)Section 92C

condone the delay. 3. Brief facts of the case are that the assessee is a wholly owned subsidiary of KHD Humboldt Wedag International GmbH (Humboldt Austria). The company is primarily engaged in designing, supplying of equipment, supervision of installation, erection and commissioning activities for the cement industry on a turn-key basis (non-civil). The return of income for assessment

BRIJESH CHARITABLE TRUST,PANIPAT vs. ACIT, CIRCLE PANIPAT, PANIPAT

Appeals are dismissed

ITA 4667/DEL/2018[1994-95]Status: DisposedITAT Delhi27 Jul 2022AY 1994-95

Bench: Shri Saktijit Deyassessment Year: 1993-94 With Assessment Year: 1994-95 With Assessment Year: 1993-94 With Assessment Year: 1994-95

Section 144Section 154

u/s 154 of the I.T. Act, 1961. That order was passed on 10.01.2012. Soon thereafter the Ld. CIT(A) dismissed the appeal filed by the assessee on this issue on 30.03.2012. Against that order an appeal has been filed on 07.08.2012 before the Hon’ble Tribunal vide Appeal No.2784/D/2012 at Delhi. The said appeal is pending before the ‘A’ Bench

BRIJESH CHARITABLE TRUST,PANIPAT vs. ACIT, PANIPAT

Appeals are dismissed

ITA 2784/DEL/2012[1994-95]Status: DisposedITAT Delhi27 Jul 2022AY 1994-95

Bench: Shri Saktijit Deyassessment Year: 1993-94 With Assessment Year: 1994-95 With Assessment Year: 1993-94 With Assessment Year: 1994-95

Section 144Section 154

u/s 154 of the I.T. Act, 1961. That order was passed on 10.01.2012. Soon thereafter the Ld. CIT(A) dismissed the appeal filed by the assessee on this issue on 30.03.2012. Against that order an appeal has been filed on 07.08.2012 before the Hon’ble Tribunal vide Appeal No.2784/D/2012 at Delhi. The said appeal is pending before the ‘A’ Bench

BRIJESH CHARITABLE TRUST,PANIPAT vs. ACIT, PANIPAT

Appeals are dismissed

ITA 2783/DEL/2012[1993-94]Status: DisposedITAT Delhi27 Jul 2022AY 1993-94

Bench: Shri Saktijit Deyassessment Year: 1993-94 With Assessment Year: 1994-95 With Assessment Year: 1993-94 With Assessment Year: 1994-95

Section 144Section 154

u/s 154 of the I.T. Act, 1961. That order was passed on 10.01.2012. Soon thereafter the Ld. CIT(A) dismissed the appeal filed by the assessee on this issue on 30.03.2012. Against that order an appeal has been filed on 07.08.2012 before the Hon’ble Tribunal vide Appeal No.2784/D/2012 at Delhi. The said appeal is pending before the ‘A’ Bench

BRIJESH CHARITABLE TRUST,PANIPAT vs. ACIT, CIRCLE PANIPAT, PANIPAT

Appeals are dismissed

ITA 4666/DEL/2018[1993-94]Status: DisposedITAT Delhi27 Jul 2022AY 1993-94

Bench: Shri Saktijit Deyassessment Year: 1993-94 With Assessment Year: 1994-95 With Assessment Year: 1993-94 With Assessment Year: 1994-95

Section 144Section 154

u/s 154 of the I.T. Act, 1961. That order was passed on 10.01.2012. Soon thereafter the Ld. CIT(A) dismissed the appeal filed by the assessee on this issue on 30.03.2012. Against that order an appeal has been filed on 07.08.2012 before the Hon’ble Tribunal vide Appeal No.2784/D/2012 at Delhi. The said appeal is pending before the ‘A’ Bench

SONIA SHARMA,NOIDA vs. ITO WARD 5(3)(4), NOIDA

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

ITA 316/DEL/2023[2020-21]Status: DisposedITAT Delhi27 Apr 2023AY 2020-21

Bench: Shri Kul Bharat & Shri Pradip Kumar Kedia[Assessment Year : 2020-21] Sonia Sharma, Vs Ito, A-132, Sector-40, Noida, Gautam Ward-5(3)(4), Budh Nagar, Uttar Pradesh-201301. Noida. Pan-Bosps3283Q Appellant Respondent Appellant By Shri Manoj Kumar, Ca & Ms. Sonia Sharma (Assessee In Person) Respondent By Shri Om Parkash, Sr.Dr Date Of Hearing 25.04.2023 Date Of Pronouncement 27.04.2023

Section 143(1)Section 154Section 250Section 90Section 901

154 and claimed relief u/s 90/91 of Rs.330400.00 DTAA. The rectification processed dated 01.07.2022 and disallowed our claim on the ground, that the appellant failed to furnish form 67 on or before the due date of furnishing the return of Income as prescribed u/s 139(1) of the act and suggested to file appeal against intimation order

PME POWER SOLUTIONS INDIA LTD,NEW DELHI vs. DY. COMMISSIONER OF INCOME TAX, NEW DELHI

In the result, both the appeal of the assessee are allowed

ITA 242/DEL/2024[2013-14]Status: DisposedITAT Delhi16 Oct 2024AY 2013-14

Bench: Shri M. Balaganesh & Shri Vimal Kumar

For Appellant: Shri Gaurav Jain, AdvFor Respondent: Shri Rajesh Dhanesta, Sr. DR
Section 139Section 139(9)Section 140ASection 143(1)Section 143(2)Section 143(3)Section 154Section 249(4)(a)Section 271(1)(c)Section 276C(2)

condone the delay in removing the defects by the assessee u/s 139(9) and consider such returns as valid. 3. In pending cases as on date, where the defect specified u/s 139(9) of the Act has not been rectified by the assessee, the AD would be required to immediately initiate proceedings under section 144 of the Act by issuing

PME POWER SOLUTIONS INDIA LTD,NEW DELHI vs. DEPUTY COMMISSIONER OF INCOME TAX, NEW DELHI

In the result, both the appeal of the assessee are allowed

ITA 249/DEL/2024[2013-14]Status: DisposedITAT Delhi16 Oct 2024AY 2013-14

Bench: Shri M. Balaganesh & Shri Vimal Kumar

For Appellant: Shri Gaurav Jain, AdvFor Respondent: Shri Rajesh Dhanesta, Sr. DR
Section 139Section 139(9)Section 140ASection 143(1)Section 143(2)Section 143(3)Section 154Section 249(4)(a)Section 271(1)(c)Section 276C(2)

condone the delay in removing the defects by the assessee u/s 139(9) and consider such returns as valid. 3. In pending cases as on date, where the defect specified u/s 139(9) of the Act has not been rectified by the assessee, the AD would be required to immediately initiate proceedings under section 144 of the Act by issuing

SUNFLOWER TRUST,DELHI vs. DEPUTY COMMISSIONER OF INCOME TAX, DELHI

In the result, the Appeal filed by the assessee is allowed

ITA 5473/DEL/2024[2014-15]Status: DisposedITAT Delhi11 Apr 2025AY 2014-15

Bench: Shri Vikas Awasthyआअसं.5473/िद"ी/2024 (िन.व. 2014-15) Sunflower Trust, B-60/61, C/O Bajaj Auto Ltd., Naraina Industrial Area, Phase-Iii, New Delhi 110028 ...... अपीलाथ"/Appellant Pan: Aaats-1746-D बनाम Vs. Deputy Commissioner Of Income Tax, ..... "ितवादी/Respondent Circle 49(1), Civic Centre, New Delhi 110002 अपीलाथ" "ारा/ Appellant By : Ms. Vasanti Patel, Advocate & Shri Mahender Goel, Chartered Accountant "ितवादी"ारा/Respondent By : Shri Sanjay Kumar, Sr. Dr सुनवाई क" ितिथ/ Date Of Hearing : 15/01/2025 घोषणा क" ितिथ/ Date Of Pronouncement : : 11/04/2025 आदेश/Order Per Vikas Awasthy, Jm: This Appeal By The Assessee Is Directed Against The Order Of Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre, Delhi (Hereinafter Referred To As 'The Cit(A)') Dated 06.02.2023, For Assessment Year 2014-15. Whereby Appeal Of The Assessee Against Intimation U/S. 143(1) Of The Income Tax Act, 1961(Hereinafter Referred To As ‘The Act’) Dated 02.02.2016 For Ay 2014-15 Was Dismissed By The Cit(A).

For Appellant: Ms. Vasanti Patel, Advocate &For Respondent: Shri Sanjay Kumar, Sr. DR
Section 11Section 143(1)Section 154Section 80

rectification u/s. 154 of the Act. On not getting the favorable result, the assessee filed present appeal. I am of the opinion that the appellant has been able to show sufficient cause for delay in filing of appeal. Hence, delay of 576 days in filing of appeal is condoned

SURYA LAXMI INDUSTRIES,DELHI vs. DCIT, NEW DELHI

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

ITA 5103/DEL/2024[2020-21]Status: DisposedITAT Delhi16 Jul 2025AY 2020-21

Bench: Shri Vikas Awasthy & Shri M. Balaganeshsurya Laxmi Industries, Vs. Dcit, 7-B, Bigjos Tower, Netaji New Delhi Subhash Place, Pitampura, New Delhi (Appellant) (Respondent) Pan: Abwfs8662D Assessee By : Shri Lalit Mohan, Adv Shri Ankit Kumar, Adv Revenue By: Shri Manish Gupta, Sr. Dr Date Of Hearing 22/05/2025 Date Of Pronouncement 16/07/2025

For Appellant: Shri Lalit Mohan, AdvFor Respondent: Shri Manish Gupta, Sr. DR
Section 139(1)Section 143(1)Section 154Section 80I

rectification proceedings u/s 154 of the Act. Surya Laxmi Industries 4. Thereafter, the assessee preferred an appeal before the ld CIT(A) on 14.8.2024 against the intimation dated 12.10.2021 u/s 143(1) of the Act along with condonation of delay

BATHLINE INDIA (P) LTD,NEW DELHI vs. ACIT - CPC, GHAZIABAD

In the result, all the appeals filed by the assessees are allowed

ITA 9336/DEL/2019[2013-14 (24Q-Q1)]Status: DisposedITAT Delhi31 Aug 2020

Bench: Shri R.K. Panda & Shri Sudhanshu Srivastava

Section 154Section 200ASection 200A(1)Section 220(2)Section 234ESection 54

condonation of delay, wherein appeals were filed beyond the period prescribed. The assessee had filed appeals against the order passed under section 154 of the Act, hence the time period of appeals filed by assessee before the CIT(A) have to be computed from the date of order passed under section 154 of the Act and not from the date