CIT vs. GS PHARMBUTOR PVT LTD

The appeal is allowed to the aforesaid extent

Bench: HON'BLE MR. JUSTICE BADAR DURREZ AHMED,HON'BLE MR. JUSTICE R.V.EASWAR

condoned in respect of the bank, then the matter even in so far as the appellant is concerned would be over. 19. He further submitted that the order dated 03.03.2011 whereby the respondent No. 3 revoked the passport of the appellant was bad for another reason. The reason being that the said order dated 03.03.2011 refers to diversion of Foreign

SHAFA HOME,NEW DELHI vs. ITO, (EXEMPTION) WARD 2(1), NEW DELHI

Appeal stands allowed for statistical

Bench: Shri Kul Bharat

Condonation of delay under section 119(2)(b) of the Income-tax Act, 1961 in filing of Return of Income

ITO, NEW DELHI vs. M/S GRAVITY SYSTEMS PVT. LTD., DELHI

In the result, appeal of the Revenue is dismissed while the cross objection of the assessee is partly allowed

Bench: Shri. P. K. Bansal & Shri K.N. Charry Assessment Year:2004-05

condone the delay and admit the cross objection taken by the assessee for hearing. 6. In the cross objection, the assessee has taken legal issues. We, therefore, have decided to dispose of the cross objection first. 7. Ground No.3 in the cross objection taken by the assessee since not pressed stands dismissed as not pressed. 8. Grounds No.1 & 2 relate

PR. COMMISSIONER OF INCOME TAX (CENTRAL)-2 vs. VERSATILE POLYTECH PVT. LTD.

Appeals are dismissed as time barred

Bench: HON'BLE MR. JUSTICE RAJIV SHAKDHER,HON'BLE MR. JUSTICE GIRISH KATHPALIA

2 of 19 pages GIRISH KATHPALIA, J.: CM APPL. 42496/2022 in ITA 371/2022 CM APPL. 53804/2022 in ITA 526/2022 1. By way of these two applications, filed under Section 5 Limitation Act, the appellant/revenue sought condonation of delay

SHRI CHETAN SETH,NEW DELHI vs. ITO, NEW DELHI

Bench: Shri Satbeer Singh Godara & Shri Brajesh Kumar Singh

2. First, we shall take up the ITA No.1808/Del/2023 pertaining to AY 2004-05. 2.1. This appeal is delayed by 2947 days. In this regard, the assessee filed a condonation application dated 09.06.2023 as well as an affidavit dated 09.06.2023. In the case of the assessee, addition under Section

SHRI CHETAN SETH,NEW DELHI vs. ITO, NEW DELHI

Bench: Shri Satbeer Singh Godara & Shri Brajesh Kumar Singh

2. First, we shall take up the ITA No.1808/Del/2023 pertaining to AY 2004-05. 2.1. This appeal is delayed by 2947 days. In this regard, the assessee filed a condonation application dated 09.06.2023 as well as an affidavit dated 09.06.2023. In the case of the assessee, addition under Section

CHETAN SETH,NEW DELHI vs. ITO,WARD-15(3), DELHI

Bench: Shri Satbeer Singh Godara & Shri Brajesh Kumar Singh

2. First, we shall take up the ITA No.1808/Del/2023 pertaining to AY 2004-05. 2.1. This appeal is delayed by 2947 days. In this regard, the assessee filed a condonation application dated 09.06.2023 as well as an affidavit dated 09.06.2023. In the case of the assessee, addition under Section

PUNIT KUMAR AGGARWAL,DELHI vs. ITO,WARD-36(2), DELHI

Bench: Shri Satbeer Singh Godara & Shri Brajesh Kumar Singh

2. First, we shall take up the ITA No.1808/Del/2023 pertaining to AY 2004-05. 2.1. This appeal is delayed by 2947 days. In this regard, the assessee filed a condonation application dated 09.06.2023 as well as an affidavit dated 09.06.2023. In the case of the assessee, addition under Section

ISWAR CHAND DUBEY,DELHI vs. ITO,WARD-68 (1), DELHI

Bench: Shri Satbeer Singh Godara & Shri Brajesh Kumar Singh

2. First, we shall take up the ITA No.1808/Del/2023 pertaining to AY 2004-05. 2.1. This appeal is delayed by 2947 days. In this regard, the assessee filed a condonation application dated 09.06.2023 as well as an affidavit dated 09.06.2023. In the case of the assessee, addition under Section

DIRECTOR OF INCOME TAX (EXEMPTION) vs. VISHWA JAGRITI MISSION

2 of 22 questions of law were framed by this Court on 21.11.2011 in ITA Nos.754/2010, 773/2010 and 775/2010, which are as follows: - “(1) Whether the Income Tax Appellate Tribunal has erred in condoning delay in filing of the application for registration under Section

DIRECTOR OF INCOME TAX vs. VISHWA JAGRITI MISSION

2 of 22 questions of law were framed by this Court on 21.11.2011 in ITA Nos.754/2010, 773/2010 and 775/2010, which are as follows: - “(1) Whether the Income Tax Appellate Tribunal has erred in condoning delay in filing of the application for registration under Section

DIRECTOR OF INCOME TAX (EXEMPTION) vs. VISHWA JAGRITI MISSION

2 of 22 questions of law were framed by this Court on 21.11.2011 in ITA Nos.754/2010, 773/2010 and 775/2010, which are as follows: - “(1) Whether the Income Tax Appellate Tribunal has erred in condoning delay in filing of the application for registration under Section

BAGWANT KISHORE MEMORIAL EDUCATIONAL SOCIETY,DELHI vs. ITO,WARD EXEMPTION 1(3), DELHI

In the result, assessee's appeal is allowed for statistical purposes

Bench: Shri S Rifaur Rahman & Shri Sudhir Pareek

condonation of delay in compliance with any provision of the Act. Section 119(2) reads as follows: Section 119(2

ACIT, NEW DELHI vs. M/S. DIMENSION PROMOTERS PVT. LTD., NEW DELHI

Bench: : Shri H.S. Sidhu. & Shri T.S. Kapoor

delay in issuing a notice under Section 143(2) of the Act would be fatal to the re-assessment proceedings. 15. For the aforementioned reasons, it is held that as far as the second ground is concerned, the Petitioner should succeed. In that view of the matter, the Court does not consider it necessary to examine the first ground

CHURCH'S AUXILIARY FOR SOCIAL ACTION,NEW DELHI vs. ITO, NEW DELHI

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

Condonation of delay as per section 80G(5C)(v) of the IT Act. Consequently, the amount claimed as per Form 10AA was treated as deemed income of the society for A.Y 2004-05. 5. Subsequently, the assesses filed the application u/s 119(2

COMMISSIONER OF INCOME TAX DELHI-XI vs. INDIAN NATIONAL CONGRESS/ALL INDIA CONGRESS COMMITTEE

Bench: HON'BLE DR. JUSTICE S.MURALIDHAR,HON'BLE MR. JUSTICE VIBHU BAKHRU

2. Whether, in the circumstances of the case and on the basis of material on record, the ITAT was justified in denying exemption to the Assessee under Section 13A of the Act and even refusing to condone the delay

INDIAN NATIONAL CONG. (I) AICC vs. C.I.T.- XI

Bench: HON'BLE DR. JUSTICE S.MURALIDHAR,HON'BLE MR. JUSTICE VIBHU BAKHRU

2. Whether, in the circumstances of the case and on the basis of material on record, the ITAT was justified in denying exemption to the Assessee under Section 13A of the Act and even refusing to condone the delay

M/S. BOUTIQUE HOTELS INDIA (P) LTD.,NEW DELHI vs. ACIT, NEW DELHI

In the result, appeal of the assessee is dismissed

Bench: Shri H.S. Sidhu & Shri Anadee Nath Misshra

condone the delay in filing of appeal even when there is complete absence of sufficient cause for the delay. We wish to discourage the tendency to perceive delay as a non-serious matter. The lackadaisical propensity for delay exhibited in a non- challant way needs to be curbed; as in the facts and circumstances of the present case before