Search: condonation of delay

6 results for “condonation of delay”+ Section 12A(2)clear

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Section 116 Section 143(1)5 Section 11(2)5 Exemption5 Addition to Income5 Section 12A4 Section 12A(1)(ac)4 Section 2503 Section 143(2)

ITO(EXEMPTION), WARD-2(4), SHILLONG, SHILLONG vs. NORTH EAST SOCIETY OF SISTERS OF THE HOLY CROSS, MEGHALAYA

ITA 81/GTY/2025[2020-21]Status: DisposedITAT Guwahati11 Aug 2025AY 2020-21

Bench: SHRI MANOMOHAN DAS, JUDICIAL MEMBER SHRI SANJAY AWASTHI (Accountant Member)

Section 11Section 143(1)Section 143(1)(a)Section 250

2. For that the learned A.O., CPC was not justified in making adjustment u/s 143(1) when CBDT vide Circular No. 2/2020 has issued beneficial circular for condonation of delay prior to processing of return. 3. For that the learned CIT(A) was not justified in holding that the exemption claimed falls under sec. 143(1)(a)(ii)-Incorrect claim

S.B. BHATTACHARJEE MEMORIAL TRUST FOR CHILDREN EDUCATION ,DIGBOI vs. ACIT, CIRCLE-1, DIBRUGARH, DIBRUGARH

In the result, the appeal of the assessee is allowed

ITO(EXEMPTION), WARD-2(4), SHILLONG, SHILLONG vs. NORTH EAST SOCIETY OF SISTERS OF THE HOLY CROSS, MEGHALAYA

S.B. BHATTACHARJEE MEMORIAL TRUST FOR CHILDREN EDUCATION ,DIGBOI vs. ACIT, CIRCLE-1, DIBRUGARH, DIBRUGARH

ITO(EXEMPTION), WARD-2(4), SHILLONG, SHILLONG vs. NORTH EAST SOCIETY OF SISTERS OF THE HOLY CROSS, MEGHALAYA

S.B. BHATTACHARJEE MEMORIAL TRUST FOR CHILDREN EDUCATION ,DIGBOI vs. ACIT, CIRCLE-1, DIBRUGARH, DIBRUGARH

SUMAN AHMED,GAURIPUR vs. ITO, WARD- DHUBRI, DHUBRI

GURU TEG BAHADUR ACADEMIC SOCIETY,TINSUKIA vs. INCOME TAX OFFICER, WARD-2(4), EXEMPTION, SHILLONG

D P SCHOOL SOCIETY,NAGALAND vs. ASSESSING OFFICER, JURISDICTION WARD TWO(THREE)

SISHU BIKASH KENDRA,MANIK NAGAR, R G BARUAH ROAD vs. ITO W-1(2), GUWAHATI, CHRISTIAN BASTI