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

Sorted by relevance

Mumbai317Pune309Ahmedabad227Delhi217Jaipur163Kolkata158Chennai146Bangalore144Hyderabad123Lucknow51Chandigarh50Surat49Rajkot43Cuttack42Indore42Amritsar41Visakhapatnam41Cochin40Calcutta37Nagpur34Karnataka24Raipur15Jodhpur15Panaji10Patna10Allahabad7Agra7Jabalpur6Guwahati6Ranchi3Dehradun3Himachal Pradesh2Varanasi2SC2Andhra Pradesh1Telangana1A.K. SIKRI ROHINTON FALI NARIMAN1

Key Topics

Section 12A279Section 11101Exemption87Section 1083Section 80G75Section 143(1)43Condonation of Delay43Section 12A(1)(ac)40Limitation/Time-bar

MANDAVA FOUNDATION,HYDERABAD vs. ITO(EXEMPTIONS), WARD-1(2), HYDERABAD

In the result, appeal of the assessee is allowed

ITA 47/HYD/2024[2024-25]Status: DisposedITAT Hyderabad15 Mar 2024AY 2024-25

Bench: Shri Rama Kanta Panda & Shri K.Narasimha Chary

For Appellant: Shri A.V. Raghuram, ARFor Respondent: Shri K. Madhusudan, CIT-DR
Section 12ASection 12A(1)(ac)

2 of 7 6. Basing on the orders of the learned CIT(E), learned DR argued that due date for filing Form 10A for existing registered entities under section 12A of the Act was over by 31/03/2022, but the same was extended subsequently by the CBDT up to 30/09/2023 on two occasions and the learned CIT(E) has no jurisdiction

KARSHAK VIDYA PARISHAD,HYDERABAD vs. ACIT, CENTRAL CIRCLE-2(4), HYDERABAD

In the result, appeals filed by the assessee for the A

Showing 1–20 of 123 · Page 1 of 7

39
Section 80I30
Section 143(3)28
Addition to Income25
ITA 392/HYD/2024[2020-21]Status: DisposedITAT Hyderabad14 Nov 2024AY 2020-21

Bench: Manjunatha, G. & Shri K. Narasimha Charyआ.अपी.सं /Ita Nos.394 & 395/Hyd/2024 (िनधा"रण वष"/Assessment Years: 2019-20 & 2020-21) Church Educational Vs. Asstt. C. I. T. Society, Hyderabad Central Circle 2(4) Pan:Aaalc0017F Hyderabad (Appellant) (Respondent) आ.अपी.सं /Ita Nos.476 & 393/Hyd/2024 (िनधा"रण वष"/Assessment Years: 2019-20 & 2020-21) Aurora Educational Vs. Asstt. C. I. T. Society, Hyderabad Central Circle 2(4) Pan:Aaata8751C Hyderabad (Appellant) (Respondent) आ.अपी.सं /Ita Nos.475 & 392/Hyd/2024 (िनधा"रण वष"/Assessment Years: 2019-20 & 2020-21) Karshak Vidya Parishad, Vs. Asstt. C. I. T. Hyderabad Central Circle 2(4) Pan:Aaatk5390B Hyderabad (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri P Murali Mohan Rao, Ca राज" व "ारा/Revenue By:: Shri B Bala Krishna,Dr सुनवाई की तारीख/Date Of Hearing: 09/10/2024 घोषणा की तारीख/Pronouncement: 14/11/2024

For Appellant: Shri P Murali Mohan Rao, CAFor Respondent: : Shri B Bala Krishna,DR
Section 10Section 11Section 11(1)(c)Section 12ASection 143(1)Section 250

condonation of delay vide order u/s 119(2)(b) dated 6/10/2023, the entire gross receipts of the appellant amounting to Rs.8,31,74,800/- are to be treated as income of the appellant for the A.Y 2019-20. 5. Further, according to the learned CIT (A), the Audit Report u/s 12A(1)(b) has to be filed by a charitable

CHURCH EDUCATIONAL SOCIETY,HYDERABAD vs. ACIT., CENTRAL CIRCLE-2(4), HYDERABAD

In the result, appeals filed by the assessee for the A

ITA 394/HYD/2024[2019-20]Status: DisposedITAT Hyderabad14 Nov 2024AY 2019-20

Bench: Manjunatha, G. & Shri K. Narasimha Charyआ.अपी.सं /Ita Nos.394 & 395/Hyd/2024 (िनधा"रण वष"/Assessment Years: 2019-20 & 2020-21) Church Educational Vs. Asstt. C. I. T. Society, Hyderabad Central Circle 2(4) Pan:Aaalc0017F Hyderabad (Appellant) (Respondent) आ.अपी.सं /Ita Nos.476 & 393/Hyd/2024 (िनधा"रण वष"/Assessment Years: 2019-20 & 2020-21) Aurora Educational Vs. Asstt. C. I. T. Society, Hyderabad Central Circle 2(4) Pan:Aaata8751C Hyderabad (Appellant) (Respondent) आ.अपी.सं /Ita Nos.475 & 392/Hyd/2024 (िनधा"रण वष"/Assessment Years: 2019-20 & 2020-21) Karshak Vidya Parishad, Vs. Asstt. C. I. T. Hyderabad Central Circle 2(4) Pan:Aaatk5390B Hyderabad (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri P Murali Mohan Rao, Ca राज" व "ारा/Revenue By:: Shri B Bala Krishna,Dr सुनवाई की तारीख/Date Of Hearing: 09/10/2024 घोषणा की तारीख/Pronouncement: 14/11/2024

For Appellant: Shri P Murali Mohan Rao, CAFor Respondent: : Shri B Bala Krishna,DR
Section 10Section 11Section 11(1)(c)Section 12ASection 143(1)Section 250

condonation of delay vide order u/s 119(2)(b) dated 6/10/2023, the entire gross receipts of the appellant amounting to Rs.8,31,74,800/- are to be treated as income of the appellant for the A.Y 2019-20. 5. Further, according to the learned CIT (A), the Audit Report u/s 12A(1)(b) has to be filed by a charitable

KARSHAK VIDYA PARISHAD,HYDERABAD vs. ACIT, CENTRAL CIRCLE-2(4), HYDERABAD

In the result, appeals filed by the assessee for the A

ITA 475/HYD/2024[2019-20]Status: DisposedITAT Hyderabad14 Nov 2024AY 2019-20

Bench: Manjunatha, G. & Shri K. Narasimha Charyआ.अपी.सं /Ita Nos.394 & 395/Hyd/2024 (िनधा"रण वष"/Assessment Years: 2019-20 & 2020-21) Church Educational Vs. Asstt. C. I. T. Society, Hyderabad Central Circle 2(4) Pan:Aaalc0017F Hyderabad (Appellant) (Respondent) आ.अपी.सं /Ita Nos.476 & 393/Hyd/2024 (िनधा"रण वष"/Assessment Years: 2019-20 & 2020-21) Aurora Educational Vs. Asstt. C. I. T. Society, Hyderabad Central Circle 2(4) Pan:Aaata8751C Hyderabad (Appellant) (Respondent) आ.अपी.सं /Ita Nos.475 & 392/Hyd/2024 (िनधा"रण वष"/Assessment Years: 2019-20 & 2020-21) Karshak Vidya Parishad, Vs. Asstt. C. I. T. Hyderabad Central Circle 2(4) Pan:Aaatk5390B Hyderabad (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri P Murali Mohan Rao, Ca राज" व "ारा/Revenue By:: Shri B Bala Krishna,Dr सुनवाई की तारीख/Date Of Hearing: 09/10/2024 घोषणा की तारीख/Pronouncement: 14/11/2024

For Appellant: Shri P Murali Mohan Rao, CAFor Respondent: : Shri B Bala Krishna,DR
Section 10Section 11Section 11(1)(c)Section 12ASection 143(1)Section 250

condonation of delay vide order u/s 119(2)(b) dated 6/10/2023, the entire gross receipts of the appellant amounting to Rs.8,31,74,800/- are to be treated as income of the appellant for the A.Y 2019-20. 5. Further, according to the learned CIT (A), the Audit Report u/s 12A(1)(b) has to be filed by a charitable

CHURCH EDUCATIONAL SOCIETY,HYDERABAD vs. ACIT., CENTRAL CIRCLE-2(4), HYDERABAD

In the result, appeals filed by the assessee for the A

ITA 395/HYD/2024[2020-21]Status: DisposedITAT Hyderabad14 Nov 2024AY 2020-21

Bench: Manjunatha, G. & Shri K. Narasimha Charyआ.अपी.सं /Ita Nos.394 & 395/Hyd/2024 (िनधा"रण वष"/Assessment Years: 2019-20 & 2020-21) Church Educational Vs. Asstt. C. I. T. Society, Hyderabad Central Circle 2(4) Pan:Aaalc0017F Hyderabad (Appellant) (Respondent) आ.अपी.सं /Ita Nos.476 & 393/Hyd/2024 (िनधा"रण वष"/Assessment Years: 2019-20 & 2020-21) Aurora Educational Vs. Asstt. C. I. T. Society, Hyderabad Central Circle 2(4) Pan:Aaata8751C Hyderabad (Appellant) (Respondent) आ.अपी.सं /Ita Nos.475 & 392/Hyd/2024 (िनधा"रण वष"/Assessment Years: 2019-20 & 2020-21) Karshak Vidya Parishad, Vs. Asstt. C. I. T. Hyderabad Central Circle 2(4) Pan:Aaatk5390B Hyderabad (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri P Murali Mohan Rao, Ca राज" व "ारा/Revenue By:: Shri B Bala Krishna,Dr सुनवाई की तारीख/Date Of Hearing: 09/10/2024 घोषणा की तारीख/Pronouncement: 14/11/2024

For Appellant: Shri P Murali Mohan Rao, CAFor Respondent: : Shri B Bala Krishna,DR
Section 10Section 11Section 11(1)(c)Section 12ASection 143(1)Section 250

condonation of delay vide order u/s 119(2)(b) dated 6/10/2023, the entire gross receipts of the appellant amounting to Rs.8,31,74,800/- are to be treated as income of the appellant for the A.Y 2019-20. 5. Further, according to the learned CIT (A), the Audit Report u/s 12A(1)(b) has to be filed by a charitable

AURORA EDUCATIONAL SOCIETY,HYDERABAD vs. ACIT, CENTRAL CIRCLE-2(4), HYDERABAD

In the result, appeals filed by the assessee for the A

ITA 476/HYD/2024[2019-20]Status: DisposedITAT Hyderabad14 Nov 2024AY 2019-20

Bench: Manjunatha, G. & Shri K. Narasimha Charyआ.अपी.सं /Ita Nos.394 & 395/Hyd/2024 (िनधा"रण वष"/Assessment Years: 2019-20 & 2020-21) Church Educational Vs. Asstt. C. I. T. Society, Hyderabad Central Circle 2(4) Pan:Aaalc0017F Hyderabad (Appellant) (Respondent) आ.अपी.सं /Ita Nos.476 & 393/Hyd/2024 (िनधा"रण वष"/Assessment Years: 2019-20 & 2020-21) Aurora Educational Vs. Asstt. C. I. T. Society, Hyderabad Central Circle 2(4) Pan:Aaata8751C Hyderabad (Appellant) (Respondent) आ.अपी.सं /Ita Nos.475 & 392/Hyd/2024 (िनधा"रण वष"/Assessment Years: 2019-20 & 2020-21) Karshak Vidya Parishad, Vs. Asstt. C. I. T. Hyderabad Central Circle 2(4) Pan:Aaatk5390B Hyderabad (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri P Murali Mohan Rao, Ca राज" व "ारा/Revenue By:: Shri B Bala Krishna,Dr सुनवाई की तारीख/Date Of Hearing: 09/10/2024 घोषणा की तारीख/Pronouncement: 14/11/2024

For Appellant: Shri P Murali Mohan Rao, CAFor Respondent: : Shri B Bala Krishna,DR
Section 10Section 11Section 11(1)(c)Section 12ASection 143(1)Section 250

condonation of delay vide order u/s 119(2)(b) dated 6/10/2023, the entire gross receipts of the appellant amounting to Rs.8,31,74,800/- are to be treated as income of the appellant for the A.Y 2019-20. 5. Further, according to the learned CIT (A), the Audit Report u/s 12A(1)(b) has to be filed by a charitable

AURORA EDUCATIONAL SOCIETY,HYDERABAD vs. ACIT., CENTRAL CIRCLE-2(4), HYDERABAD

In the result, appeals filed by the assessee for the A

ITA 393/HYD/2024[2020-21]Status: DisposedITAT Hyderabad14 Nov 2024AY 2020-21

Bench: Manjunatha, G. & Shri K. Narasimha Charyआ.अपी.सं /Ita Nos.394 & 395/Hyd/2024 (िनधा"रण वष"/Assessment Years: 2019-20 & 2020-21) Church Educational Vs. Asstt. C. I. T. Society, Hyderabad Central Circle 2(4) Pan:Aaalc0017F Hyderabad (Appellant) (Respondent) आ.अपी.सं /Ita Nos.476 & 393/Hyd/2024 (िनधा"रण वष"/Assessment Years: 2019-20 & 2020-21) Aurora Educational Vs. Asstt. C. I. T. Society, Hyderabad Central Circle 2(4) Pan:Aaata8751C Hyderabad (Appellant) (Respondent) आ.अपी.सं /Ita Nos.475 & 392/Hyd/2024 (िनधा"रण वष"/Assessment Years: 2019-20 & 2020-21) Karshak Vidya Parishad, Vs. Asstt. C. I. T. Hyderabad Central Circle 2(4) Pan:Aaatk5390B Hyderabad (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri P Murali Mohan Rao, Ca राज" व "ारा/Revenue By:: Shri B Bala Krishna,Dr सुनवाई की तारीख/Date Of Hearing: 09/10/2024 घोषणा की तारीख/Pronouncement: 14/11/2024

For Appellant: Shri P Murali Mohan Rao, CAFor Respondent: : Shri B Bala Krishna,DR
Section 10Section 11Section 11(1)(c)Section 12ASection 143(1)Section 250

condonation of delay vide order u/s 119(2)(b) dated 6/10/2023, the entire gross receipts of the appellant amounting to Rs.8,31,74,800/- are to be treated as income of the appellant for the A.Y 2019-20. 5. Further, according to the learned CIT (A), the Audit Report u/s 12A(1)(b) has to be filed by a charitable

SEVEN HILLS EDUCATIONAL SOCIETY,HYDERABAD vs. ITO., (EXEMPTIONS) - WARD-1(4), HYDERABAD

In the result, appeal of the assessee is allowed

ITA 858/HYD/2024[2024-25]Status: DisposedITAT Hyderabad21 Nov 2024AY 2024-25

Bench: Shri Manjunatha .G, Hon’Ble Accountnt Member & Shri K. Narasimha Chary, Hon’Bleआ.अऩी.सं / Ita No. 858/Hyd/2024 (ननधधारण वषा / Assessment Year: 2024-25)

For Appellant: Shri A V Raghuram, ARFor Respondent: Shri Shiva Sewak, CIT-DR
Section 12ASection 12A(1)(ac)

section 12A of the Act was over by 31/03/2022, but the same was extended subsequently from time to time by the CBDT up to 30/06/2024 and the learned CIT(E) has no jurisdiction to condone the delay and, therefore, the assessee cannot ask the learned CIT(E) to do what he cannot do. Page 2

AGRICULTURAL MARKET COMMITTEE,NIZAMBAD vs. INCOME TAX OFFICER, WARD-2, NIZAMABAD

In the result the assessee appeal in ITA No

ITA 2057/HYD/2018[2004-05]Status: DisposedITAT Hyderabad03 Jul 2019AY 2004-05

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahman

For Appellant: Sri S. Rama RaoFor Respondent: Shri Dinesh Paduchuri, DR
Section 11Section 12ASection 12A(2)Section 143(3)Section 147

condonation of delay in seeking registration was not available." This clearly goes to prove that the first proviso to section 12A(2

AGRICULTURAL MARKET COMMITTEE,NIZAMABAD vs. INCOME TAX OFFICER, WARD-2, NIZAMABAD

In the result the assessee appeal in ITA No

ITA 2058/HYD/2018[2005-06]Status: DisposedITAT Hyderabad03 Jul 2019AY 2005-06

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahman

For Appellant: Sri S. Rama RaoFor Respondent: Shri Dinesh Paduchuri, DR
Section 11Section 12ASection 12A(2)Section 143(3)Section 147

condonation of delay in seeking registration was not available." This clearly goes to prove that the first proviso to section 12A(2

AGRICULTURAL MARKET COMMITTEE,NIZAMABAD vs. INCOME TAX OFFICER, WARD-2, NIZAMABAD

In the result the assessee appeal in ITA No

ITA 2059/HYD/2018[2005-06]Status: DisposedITAT Hyderabad03 Jul 2019AY 2005-06

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahman

For Appellant: Sri S. Rama RaoFor Respondent: Shri Dinesh Paduchuri, DR
Section 11Section 12ASection 12A(2)Section 143(3)Section 147

condonation of delay in seeking registration was not available." This clearly goes to prove that the first proviso to section 12A(2

GLOBAL UNIVERSITY FOUNDATION,HYDERABAD vs. ITO., EXEMPTION WARD-1(1), HYDERABAD

In the result, appeal filed by the assessee is allowed

ITA 240/HYD/2025[2021-22]Status: DisposedITAT Hyderabad26 Sept 2025AY 2021-22

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Madhusudan Sawdiaआ.अपी.सं /Ita No. 240/Hyd/2025 (िनधा"रण वष"/Assessment Year: 2021-22) Global University Foundation Vs. Income Tax Officer Hyderabad (Exemption) Ward-1 Pan:Aaicg0020F Hyderabad (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Ca Suvibha Nolka राज" व "ारा/Revenue By:: Shri Sankar Pandi, P, Sr.Ar सुनवाई की तारीख/Date Of Hearing: 11/09/2025 घोषणा की तारीख/Pronouncement: 26/09/2025 आदेश/Order Per Vijay Pal Raothis Appeal By The Assessee Is Directed Against The Order Dated 14/07/2023 Of The Learned Cit (A)-Nfac Delhi, For The A.Y.2021-22. 2. There Is A Delay Of 506 Days In Filing The Present Appeal. The Assessee Has Filed A Petition For Condonation Of Delay Which Is Supported By An Affidavit Of The Director Of The Assessee Foundation. The Learned Counsel For The Assessee Has Submitted That The Assessee Was Not Served With The Impugned Order Dated 14/07/2023 Passed By The Learned Cit (A) & Therefore, Due To The Non-Communication Of The Impugned Order, The Assessee

For Appellant: CA Suvibha NolkaFor Respondent: : Shri Sankar Pandi, P, Sr.AR
Section 11Section 143(1)

2 might be justified in denying the exemption under section 12 of The Act by rejecting such condonation application, but an assessee, a public charitable trust past 30 years who substantially satisfies the condition for availing such exemption, should not be denied the same merely on the bar of limitation especially when the legislature has conferred wide discretionary powers

DCIT (EXEMPTIONS), CIRCLE 1(1), HYDERABAD vs. NATIONAL INSTITUTE OF RURAL DEVELOPMENT AND PANCHAYATI RAJ, HYDERABAD

In the result, both the appeal filed by the Revenue and cross- objection filed by the assessee are dismissed

ITA 1211/HYD/2025[2016-17]Status: DisposedITAT Hyderabad19 Dec 2025AY 2016-17

Bench: SHRI VIJAY PAL RAO, HON’BLE (Vice President), SHRI MANJUNATHA G, HON’BLE (Accountant Member)

Section 11Section 124(3)Section 139Section 148

condone the delay in filing Form 10B as per Instruction No.F.No.267/482/77-IT(part) dated 09.02.1978. 7. Any other ground that may be urged at the time of hearing.” 4 ITA Nos.1210 and 1211/Hyd/2025 & C.O. Nos.27 and 28/Hyd/2025 National Institute of Rural Development & Pranchayati Raj 3. The brief facts of the case are that, the assessee, National Institute of Rural Development

AGRICULTURAL MARKET COMMITTEE ,KUBEER vs. INCOME TAX OFFICER, WARD-1, NIRMAL

In the result the assessee appeal in ITA No

ITA 2065/HYD/2018[2003-04]Status: DisposedITAT Hyderabad15 Nov 2019AY 2003-04

Bench: Smt. P. Madhavi Devi

For Appellant: Smt. S. SandhyaFor Respondent: Sri Sunku Srinivas,DR
Section 10(20)Section 11Section 12ASection 147Section 148

condonation of delay in seeking registration was not available." This clearly goes to prove that the first proviso to section 12A(2

AGRICULTURAL MARKET COMMITTEE,KUBEER vs. INCOME TAX OFFICER, WARD-1, NIRMAL

In the result the assessee appeal in ITA No

ITA 2067/HYD/2018[2005-06]Status: DisposedITAT Hyderabad15 Nov 2019AY 2005-06

Bench: Smt. P. Madhavi Devi

For Appellant: Smt. S. SandhyaFor Respondent: Sri Sunku Srinivas,DR
Section 10(20)Section 11Section 12ASection 147Section 148

condonation of delay in seeking registration was not available." This clearly goes to prove that the first proviso to section 12A(2

AGRICULTURAL MARKET COMMITTEE,NIRMAL vs. INCOME TAX OFFICER, WARD-1, NIRMAL

In the result the assessee appeal in ITA No

ITA 396/HYD/2019[2004-05]Status: DisposedITAT Hyderabad29 May 2019AY 2004-05

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahmanassessment Year: 2005-06 Agricultural Market Vs. Income Tax Officer, Committee, Bodhan. Ward-2, Pan: Aaala 0787 C Hyderabad. (Appellant) (Respondent)

For Appellant: Sri S. Rama RaoFor Respondent: Shri Nilanjan Dey, DR
Section 10(20)Section 11Section 12ASection 143(3)Section 148Section 234BSection 36(1)(xii)

condonation of delay in seeking registration was not available." This clearly goes to prove that the first proviso to section 12A(2

AGRICULTURAL MARKET COMMITTEE,NIRMAL vs. INCOME TAX OFFICER, WARD-1, NIRMAL

In the result the assessee appeal in ITA No

ITA 395/HYD/2019[2003-04]Status: DisposedITAT Hyderabad29 May 2019AY 2003-04

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahmanassessment Year: 2005-06 Agricultural Market Vs. Income Tax Officer, Committee, Bodhan. Ward-2, Pan: Aaala 0787 C Hyderabad. (Appellant) (Respondent)

For Appellant: Sri S. Rama RaoFor Respondent: Shri Nilanjan Dey, DR
Section 10(20)Section 11Section 12ASection 143(3)Section 148Section 234BSection 36(1)(xii)

condonation of delay in seeking registration was not available." This clearly goes to prove that the first proviso to section 12A(2

AGRICULTURAL MARKET COMMITTEE,NIZAMABAD vs. INCOME TAX OFFICER, WARD-2, NIZAMABAD

In the result the assessee appeal in ITA No

ITA 405/HYD/2019[2004-05]Status: DisposedITAT Hyderabad29 May 2019AY 2004-05

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahmanassessment Year: 2005-06 Agricultural Market Vs. Income Tax Officer, Committee, Bodhan. Ward-2, Pan: Aaala 0787 C Hyderabad. (Appellant) (Respondent)

For Appellant: Sri S. Rama RaoFor Respondent: Shri Nilanjan Dey, DR
Section 10(20)Section 11Section 12ASection 143(3)Section 148Section 234BSection 36(1)(xii)

condonation of delay in seeking registration was not available." This clearly goes to prove that the first proviso to section 12A(2

AGRICULTURAL MARKET COMMITTEE,NIZAMABAD vs. INCOME TAX OFFICER, WARD-2, NIZAMABAD

In the result the assessee appeal in ITA No

ITA 408/HYD/2019[2007-08]Status: DisposedITAT Hyderabad29 May 2019AY 2007-08

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahmanassessment Year: 2005-06 Agricultural Market Vs. Income Tax Officer, Committee, Bodhan. Ward-2, Pan: Aaala 0787 C Hyderabad. (Appellant) (Respondent)

For Appellant: Sri S. Rama RaoFor Respondent: Shri Nilanjan Dey, DR
Section 10(20)Section 11Section 12ASection 143(3)Section 148Section 234BSection 36(1)(xii)

condonation of delay in seeking registration was not available." This clearly goes to prove that the first proviso to section 12A(2

AGRICULTURAL MARKET COMMITTEE,NIRMAL vs. INCOME TAX OFFICER, WARD-1, NIRMAL

In the result the assessee appeal in ITA No

ITA 397/HYD/2019[2005-06]Status: DisposedITAT Hyderabad29 May 2019AY 2005-06

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahmanassessment Year: 2005-06 Agricultural Market Vs. Income Tax Officer, Committee, Bodhan. Ward-2, Pan: Aaala 0787 C Hyderabad. (Appellant) (Respondent)

For Appellant: Sri S. Rama RaoFor Respondent: Shri Nilanjan Dey, DR
Section 10(20)Section 11Section 12ASection 143(3)Section 148Section 234BSection 36(1)(xii)

condonation of delay in seeking registration was not available." This clearly goes to prove that the first proviso to section 12A(2