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14 results for “condonation of delay”+ Section 208clear

Sorted by relevance

Chennai122Karnataka100Mumbai95Chandigarh62Ahmedabad55Kolkata54Delhi44Bangalore38Jaipur36Hyderabad24Pune22Surat15Indore14Cuttack11Rajkot10Lucknow8Cochin8Nagpur7Amritsar5Raipur4SC4Patna3Guwahati3Visakhapatnam2Calcutta2Jabalpur2Agra2Orissa1Jodhpur1Rajasthan1Dehradun1Andhra Pradesh1Allahabad1Telangana1Panaji1

Key Topics

Section 271(1)(c)23Section 253(5)14Section 27412Section 80G11Section 1479Section 12A9Addition to Income9Section 1326Section 153A

SURESH PATEL,DEWAS vs. CIT(A),NFAC, DELHI

Appeal is dismissed

ITA 131/IND/2025[2009-10]Status: DisposedITAT Indore31 Jul 2025AY 2009-10

Bench: Shri B.M. Biyani & Shri Paresh M. Joshi

Section 144Section 249(4)(b)Section 253(5)Section 271(1)(c)

condone delay, admit appeal and proceed with hearing. 4. On merit of the case, Ld. AR made two-fold submissions: (i) Firstly, it is submitted that the CIT(A) has wrongly dismissed assessee’s first-appeal. That, the assessee has not filed any return to department u/s 139 or even in response to notice u/s 148 because the assessee

SURESH PATEL,DEWAS vs. CIT(A) ,NFAC, DELHI

Appeal is dismissed

ITA 130/IND/2025[2009-10]Status: Disposed
6
Condonation of Delay6
Penalty5
Exemption2
ITAT Indore
31 Jul 2025
AY 2009-10

Bench: Shri B.M. Biyani & Shri Paresh M. Joshi

Section 144Section 249(4)(b)Section 253(5)Section 271(1)(c)

condone delay, admit appeal and proceed with hearing. 4. On merit of the case, Ld. AR made two-fold submissions: (i) Firstly, it is submitted that the CIT(A) has wrongly dismissed assessee’s first-appeal. That, the assessee has not filed any return to department u/s 139 or even in response to notice u/s 148 because the assessee

REKHA KHANDELWAL,RAJGARH vs. ITO WARD RAJGARH, RAJGARH

Appeal is allowed for statistical purpose

ITA 649/IND/2025[2014-15]Status: DisposedITAT Indore19 Feb 2026AY 2014-15

Bench: Shri B.M. Biyani & Shri Paresh M. Joshiassessment Year:2014-15 Rekha Khandelwal, Income-Tax Officer, Ward No.2, Near Chote Ward Rajgarh Hanuman Mandir, बनाम/ Rajgarh Bus Stand Vs. S.O. Rajgarh, (Assessee/Appellant) (Revenue/Respondent) Pan: Eljpk1548B Assessee By Shri Milind Wadhwani, Ca Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 16.02.2026 Date Of Pronouncement 19.02.2026

Section 139Section 142(1)Section 147Section 148Section 249(4)(b)Section 253(5)Section 68

condone delay, admit appeal and proceed with hearing. 4. The background facts leading to this appeal are such that the AO, on the basis of information available in Annual Information Return (AIR) revealing that the assessee made cash deposit of Rs. 75,52,500/- in SB A/c No. 076601501323 with ICICI Bank, Rajgarh during the financial year 2013- 14 relevant

AKHILESH KUMAR PATEL,SHAHDOL vs. INCOME TAX OFFICER DHAR, DHAR

Appeal is allowed for statistical purpose

ITA 627/IND/2024[2018-19]Status: DisposedITAT Indore22 Aug 2025AY 2018-19
Section 142(1)Section 147Section 148Section 148ASection 253(5)

condone the\nAkhilesh Kumar Patel\nITA No. 627/Ind/2024 – A.Y. 2018-19\ndelay and admit this appeal. Ld. DR for Revenue left the matter to the\nwisdom of Bench without raising any serious objection. We have considered\nthe explanation advanced by assessee and in absence of any contrary fact or\nmaterial on record, the assessee is found to have a sufficient

MANOJ KUMAR MOTWANI,BETUL MP vs. ASSISTANT COMMISSIONER , INCOME TAX DEPARTMENT NFAC

Appeal is allowed for statistical purpose

ITA 151/IND/2024[2013-14]Status: DisposedITAT Indore25 Jul 2024AY 2013-14

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniassessment Year:2013-14 Manoj Kumar Motwani, Acit, Prop. Neelam Store, Nfac, Lally Chowk, Delhi बनाम/ Kothi Bazar, Vs. Betul (Assessee/Appellant) (Revenue/Respondent) Pan: Aaupm8830E Assessee By Shri Rakesh Khandelwal, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 16.07.2024 Date Of Pronouncement 25.07.2024

Section 139Section 142(1)Section 147Section 148Section 249(4)(b)Section 253(5)Section 69A

condone small delay of 9 days, admit appeal and proceed with hearing. 3. The background facts leading to this appeal are such that the AO, on receipt of information that the assessee had deposited cash of Rs. 24,65,550/- in Bank A/c during the financial year 2012-13 relevant to AY 2013-14 under consideration, issued notice dated

MADHYA PRADESH INDUSTRIAL FOUNDATION,POLOGROUND, INDUSTRIAL STATE vs. EXEMPTION WARD INDORE, MAIN BUILDING, INDORE

Appeals are allowed for statistical purposes

ITA 148/IND/2025[2024-25]Status: DisposedITAT Indore27 Feb 2026AY 2024-25
Section 12ASection 12A(1)(ac)Section 253(5)Section 80G

condone delay, admit appeal and proceed with\nhearing.\n4.\nWe have heard the learned Representatives of both sides and perused\nthe case record including the impugned orders.\n5.\nIn these matters, the assessee is aggrieved by the action of CIT(E) in\nrejecting assessee's applications for registration u/s 12AB and approval u/s\n80G. The Ld. CIT(E) has rejected

MUDIT KUMAR BAJAJ,UJJAIN vs. ITO-1(2), UJJAIN

In the result, the appeal of the assessee is allowed”

ITA 550/IND/2023[2018-19]Status: HeardITAT Indore18 Jun 2024AY 2018-19

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani(Respondent/ Revenue) Pan: Aezpb2621P Assessee By Ms. Nupur Ladha & Shri Vaibhav Siroliya, Ars Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 13.06.2024 Date Of Pronouncement 18.06.2024 O R D E R

Section 143(1)(a)Section 154Section 40A(3)

condoned. 4. The assessee has raised following grounds of appeals. “1. The ld. Commissioner of Income Tax (Appeals) erred in confirming disallowance made by CPC,IT Department Bengaluru vide order passed u/s 154 without providing any opportunity to object the proposed rectification on account of cash payments to MPPKVVCL (a government agency for Power Distribution) and which providing were

KESHAV KUMAR NACHANI,INDORE vs. DCIT-1(1), INDORE, INDORE

Accordingly, we are inclined to reject the condonation request and\nwe do so. Consequently, the appeal of AY 2010-11 is dismissed in\nlimine as being time-barred

ITA 162/IND/2025[2009-10]Status: DisposedITAT Indore28 Nov 2025AY 2009-10
Section 132Section 143(3)Section 153ASection 271Section 271(1)Section 271(1)(c)Section 274

208, order dated 9th May\n2018, wherein it was held as under:\n\n\"8. In the case of CIT V/s. Manjunatha Cotton Ginning Factory (supra),\nit was observed by the Karnataka High Court in para 59 that the practice of\nthe Department sending a printed form where all the ground mentioned\nin Section 271 are mentioned would not satisfy

MADHYA PRADESH INDUSTRIAL FOUNDATION,POLOGROUND, INDUSTRIAL STATE vs. EXEMPTION WARD INDORE, MAIN BUILDING, INDORE

Appeals are allowed for statistical purposes

ITA 147/IND/2025[2024-25]Status: DisposedITAT Indore27 Feb 2026AY 2024-25
Section 12ASection 253(5)Section 80G

condone delay, admit appeal and proceed with\nhearing.\n4.\nWe have heard the learned Representatives of both sides and perused\nthe case record including the impugned orders.\n5.\nIn these matters, the assessee is aggrieved by the action of CIT(E) in\nrejecting assessee's applications for registration u/s 12AB and approval u/s\n80G. The Ld. CIT(E) has rejected

KESHAV KUMAR NACHANI,INDORE vs. DCIT-1(1), INDORE, INDORE

Accordingly, we are inclined to reject the condonation request and\nwe do so. Consequently, the appeal of AY 2010-11 is dismissed in\nlimine as being time-barred

ITA 137/IND/2025[2010-11]Status: DisposedITAT Indore28 Nov 2025AY 2010-11
Section 132Section 143(3)Section 153ASection 271Section 271(1)Section 271(1)(c)Section 274

208, order dated 9th May\n2018, wherein it was held as under:\n\n\"8. In the case of CIT V/s. Manjunatha Cotton Ginning Factory (supra),\nit was observed by the Karnataka High Court in para 59 that the practice of\nthe Department sending a printed form where all the ground mentioned\nin Section 271 are mentioned would not satisfy

KESHAV KUMAR NACHANI,INDORE vs. DCIT-1(1), INDORE, INDORE

Accordingly, we are inclined to reject the condonation request and\nwe do so. Consequently, the appeal of AY 2010-11 is dismissed in\nlimine as being time-barred

ITA 161/IND/2025[2012-13]Status: DisposedITAT Indore28 Nov 2025AY 2012-13
Section 132Section 143(3)Section 153ASection 271Section 271(1)Section 271(1)(C)Section 271(1)(c)Section 274

208, order dated 9th May\n2018, wherein it was held as under:\n\n\"8. In the case of CIT V/s. Manjunatha Cotton Ginning Factory (supra),\nit was observed by the Karnataka High Court in para 59 that the practice of\nthe Department sending a printed form where all the ground mentioned\nin Section 271 are mentioned would not satisfy

THE DCIT, 2(1), INDORE vs. SHRI OMPRAKASH DHANWANI, INDORE

ITA 439/IND/2018[2013-14]Status: DisposedITAT Indore06 Nov 2023AY 2013-14

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 132Section 143(3)Section 153A

208/- on account of Silver Bullion relying on the decision of Hon'ble ITAT Indore in earlier years in the case of the assessee. 5. That the decision of the Hon'ble ITAT in earlier years on the basis of which Ld. CIT(A) has delivered his decision has not been accepted and appeal before the Hon'ble High Court

THE DCIT, 2(1), INDORE vs. SHRI OMPRAKASH DHANWANI, INDORE

ITA 339/IND/2017[2012-13]Status: DisposedITAT Indore06 Nov 2023AY 2012-13

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 132Section 143(3)Section 153A

208/- on account of Silver Bullion relying on the decision of Hon'ble ITAT Indore in earlier years in the case of the assessee. 5. That the decision of the Hon'ble ITAT in earlier years on the basis of which Ld. CIT(A) has delivered his decision has not been accepted and appeal before the Hon'ble High Court

THE DCIT, 2(1), INDORE vs. SHRI OMPRAKASH DHANWANI, INDORE

ITA 440/IND/2018[2014-15]Status: DisposedITAT Indore06 Nov 2023AY 2014-15

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 132Section 143(3)Section 153A

208/- on account of Silver Bullion relying on the decision of Hon'ble ITAT Indore in earlier years in the case of the assessee. 5. That the decision of the Hon'ble ITAT in earlier years on the basis of which Ld. CIT(A) has delivered his decision has not been accepted and appeal before the Hon'ble High Court