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2 results for “condonation of delay”+ Section 12(1)(ac)clear

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Key Topics

Section 12(1)(ac)4Section 2503Section 80I3Section 80l2Section 139(1)2Condonation of Delay2

EDUCATION INDIA, SHILLONG,SHILLONG vs. ITO, WARD-1, SHILLONG

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

ITA 15/GTY/2025[Not Applicable]Status: DisposedITAT Guwahati15 Sept 2025

Bench: Shri Manomohan Das & Shri Rakesh Mishra

Section 12(1)(ac)Section 12ASection 253Section 253(5)

condonation of delay of 19 days, even though the Registry has not pointed out any such delay. The contents of the petition are as under: “Most respectfully the Undersigned begs to submit on behalf of the Appellant, Education India the following few lines for your sympathetic I.T.A. No.: 15/GTY/2025 Assessment Year: N.A. Education India. consideration for admitting the appeal which

MUKAND POLY PRODUCTS,GUWAHATI vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-4, GUWAHATI

In the result, the appeal of assessee is dismissed

ITA 258/GTY/2019[2015-16]Status: DisposedITAT Guwahati17 Oct 2022AY 2015-16
Section 139(1)Section 143(2)Section 250Section 80Section 80ASection 80ISection 80l

condonation of delay in filing the return pending before the AY 2015-16 Mukand Poly Products Page 3 Honourable Central Board of Direct Taxes ["CBDT" for short hereafter]. The impugned order is liable to be set aside and the learned CIT(A) may be directed to dispose of the appeal on merit after the Hon'ble CBDT disposes