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3 results for “condonation of delay”+ Section 260clear

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Key Topics

Section 2546Section 112Section 143(1)2Section 153(3)(ii)2Undisclosed Income2Revision u/s 2632

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

section 143(1)(a) of the Act. The Ld. AR pointed out that the first appellate order was erroneous in so far as only the revenue expenses had been allowed whereas the assessee was entitled for full exemption, as had been claimed in the original return of income. 4. We have carefully considered the rival submissions, we have gone through

JANARDAN MISRA,GUWAHATI vs. INCOME TAX OFFICER, WARD-1(3), GUWAHATI

ITA 260/GTY/2018[1992-93]Status: DisposedITAT Guwahati13 Dec 2019
AY 1992-93

Bench: Shri S.S.Godara & Dr. A.L.Saini

Section 153(3)(ii)Section 254

condone the impugned delay in filing as neither intentional nor deliberate but on account of circumstances beyond his control. ITA No.260-261/Kol/2018 A.Ys. 92-93 & 93-94 Janardan Misra Vs. ITO Wd-1(3), Guwa Page 2 These two above cases ITA 260 and 261/Gau/2018 are taken up for adjudication on merits. 3. It emerges at the outset that this

JANARDAN MISHRA,GUWAHATI vs. INCOME TAX OFFICER, WARD-1(3), GUWAHATI

ITA 261/GTY/2018[1993-94]Status: DisposedITAT Guwahati13 Dec 2019AY 1993-94

Bench: Shri S.S.Godara & Dr. A.L.Saini

Section 153(3)(ii)Section 254

condone the impugned delay in filing as neither intentional nor deliberate but on account of circumstances beyond his control. ITA No.260-261/Kol/2018 A.Ys. 92-93 & 93-94 Janardan Misra Vs. ITO Wd-1(3), Guwa Page 2 These two above cases ITA 260 and 261/Gau/2018 are taken up for adjudication on merits. 3. It emerges at the outset that this