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14 results for “condonation of delay”+ Section 26Aclear

Sorted by relevance

Chennai15Jaipur15Indore14Mumbai14Kolkata7Surat6Bangalore5Cochin5Cuttack4Varanasi3Hyderabad3Pune3Raipur3Nagpur2Delhi2Chandigarh2Amritsar1Ahmedabad1

Key Topics

Section 201(1)33Section 13124Section 14A12TDS10Section 143(3)9Condonation of Delay8Deduction8Disallowance7Section 194C

RAJESH KUMAR AGRAWAL,DEWAS vs. ITO DEWAS, DEWAS

Appeal is allowed for statistical purpose

ITA 532/IND/2025[2015-16]Status: DisposedITAT Indore09 Dec 2025AY 2015-16

Bench: Ms. Suchitra R. Kamble & Shri B.M. Biyaniassessment Year:2015-16 Rajesh Kumar Agrawal, Ito 105, Agra Mumbai Road, Dewas बनाम/ Dewas Vs. (Assessee/Appellant) (Revenue/Respondent) Pan: Abopa3336J Assessee By Shri Pranay Goyal, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 09.12.2025 Date Of Pronouncement 22.12.2025

Section 139Section 143(3)Section 201(1)Section 253(5)Section 40

condone delay, admit appeal and proceed with hearing. 3. The background facts leading to present appeal are such that the assessee-individual filed his return of AY 2015-16 declaring a total income of Rs. 10,60,670/- which was assessed by AO through assessment-order dated 11.12.2017 u/s 143(3) accepting the returned income. Subsequently, the PCIT, Ujjain examined

6
Section 26A6
Section 404
Section 2014

SHRI JANKILAL,UJJAIN vs. PCIT-1, INDORE

ITA 175/IND/2022[2017-18]Status: DisposedITAT Indore18 Apr 2023AY 2017-18

Bench: Ms. Suchitra Kamble & Shri B.M. Biyani(Conducted Through Virtual Court) Assessment Year: 2017-18 Jankilal Pr.Cit-1 बनाम/ 12, Chimanganj Mandi Indore Agar Road, Ujjain Vs. (Appellant / Assessee) (Respondent / Revenue) Pan: Aczpj 2632 A Assessee By Shri Manoj Fadnis, Ar Revenue By Shri P.K. Mishra, Cit-Dr Date Of Hearing 08.02.2023 Date Of Pronouncement 18.04.2023

Section 143(3)Section 201Section 201(1)Section 263Section 40Section 80I

condone the delay and proceed for hearing. 4. Briefly stated the facts are such that the assessee submitted return of income of relevant AY 2017-18 on 31.10.2017 which was subjected to scrutiny assessment. Finally, the Ld. AO completed the assessment u/s 143(3) at the returned income. Subsequently, the Ld. PCIT examined the record of assessment-proceeding and viewed

DISTRICT ORGANISOR TRIBAL WELFARE BHOPAL,BHOPAL vs. INCOME TAX OFFICER (TDS)- 1, BHOPAL, BHOPAL

In the result appeals of the assessee are allowed for statistical

ITA 543/IND/2023[2013-14]Status: DisposedITAT Indore23 Jul 2024AY 2013-14

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

Section 131Section 194CSection 201(1)Section 26A

condone the delay in filing appeal. 11. The appellant prays to delete the demand of tax and interest or to remand the case in the interest of justice.” 4. The Ld. AR of the assessee has submitted that the assessee acts as a Drawing & Disbursing Officer (DDO) and oversees the welfare programme undertaken by Govt. of Madhya Pradesh

DISTRICT ORGANISOR TRIBAL WELFARE BHOPAL,BHOPAL vs. INCOME TAX OFFICER (TDS)- 1, BHOPAL, BHOPAL

In the result appeals of the assessee are allowed for statistical

ITA 546/IND/2023[2016-17]Status: DisposedITAT Indore23 Jul 2024AY 2016-17

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

Section 131Section 194CSection 201(1)Section 26A

condone the delay in filing appeal. 11. The appellant prays to delete the demand of tax and interest or to remand the case in the interest of justice.” 4. The Ld. AR of the assessee has submitted that the assessee acts as a Drawing & Disbursing Officer (DDO) and oversees the welfare programme undertaken by Govt. of Madhya Pradesh

DISTRICT ORGANISOR TRIBAL WELFARE BHOPAL,BHOPAL vs. INCOME TAX OFFICER (TDS)-1, BHOPAL, BHOPAL

In the result appeals of the assessee are allowed for statistical

ITA 542/IND/2023[2012-13]Status: DisposedITAT Indore23 Jul 2024AY 2012-13

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

Section 131Section 194CSection 201(1)Section 26A

condone the delay in filing appeal. 11. The appellant prays to delete the demand of tax and interest or to remand the case in the interest of justice.” 4. The Ld. AR of the assessee has submitted that the assessee acts as a Drawing & Disbursing Officer (DDO) and oversees the welfare programme undertaken by Govt. of Madhya Pradesh

DISTRICT ORGANISOR TRIBAL WELFARE BHOPAL,BHOPAL vs. INCOME TAX OFFICER (TDS)- 1, BHOPAL, BHOPAL

In the result appeals of the assessee are allowed for statistical

ITA 547/IND/2023[2017-18]Status: DisposedITAT Indore23 Jul 2024AY 2017-18

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

Section 131Section 194CSection 201(1)Section 26A

condone the delay in filing appeal. 11. The appellant prays to delete the demand of tax and interest or to remand the case in the interest of justice.” 4. The Ld. AR of the assessee has submitted that the assessee acts as a Drawing & Disbursing Officer (DDO) and oversees the welfare programme undertaken by Govt. of Madhya Pradesh

DISTRICT ORGANISOR TRIBAL WELFARE BHOPAL,BHOPAL vs. INCOME TAX OFFICER (TDS)- 1, BHOPAL, BHOPAL

In the result appeals of the assessee are allowed for statistical

ITA 545/IND/2023[2015-16]Status: DisposedITAT Indore23 Jul 2024AY 2015-16

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

Section 131Section 194CSection 201(1)Section 26A

condone the delay in filing appeal. 11. The appellant prays to delete the demand of tax and interest or to remand the case in the interest of justice.” 4. The Ld. AR of the assessee has submitted that the assessee acts as a Drawing & Disbursing Officer (DDO) and oversees the welfare programme undertaken by Govt. of Madhya Pradesh

DISTRICT ORGANISOR TRIBAL WELFARE BHOPAL,BHOPAL vs. INCOME TAX OFFICER (TDS)- 1, BHOPAL, BHOPAL

In the result appeals of the assessee are allowed for statistical

ITA 544/IND/2023[2014-15]Status: DisposedITAT Indore23 Jul 2024AY 2014-15

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

Section 131Section 194CSection 201(1)Section 26A

condone the delay in filing appeal. 11. The appellant prays to delete the demand of tax and interest or to remand the case in the interest of justice.” 4. The Ld. AR of the assessee has submitted that the assessee acts as a Drawing & Disbursing Officer (DDO) and oversees the welfare programme undertaken by Govt. of Madhya Pradesh

JAGDISH KUMAR BASANTANI,BHOPAL vs. ITO 4(2), BHOPAL

Appeal is allowed for statistical purpose

ITA 412/IND/2024[2015-16]Status: DisposedITAT Indore30 Jan 2025AY 2015-16

Bench: Shri B.M. Biyani & Shri Dinesh Mohan Sinhaassessment Year:2015-16 Jagdish Kumar Basantani Ito 4(2) F-143 First Floor, Bhopal बनाम/ Bhopal Plaza,Hamidia Road Vs. Bhopal (Assessee/Appellant) (Revenue/Respondent) Pan: Adspb6993N Assessee By Shri S.S. Solanki, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 07.01.2025 Date Of Pronouncement 30.01.2025

Section 143(3)Section 201(1)Section 40

delay is condoned, the appeal is admitted and taken for adjudication. 3. The assessee’s sole grievance relates to the disallowance of Rs. 10,18,007/- [30% of 33,93,359/-] made by AO u/s 40(a)(ia) on account of non-deduction of tax at source (TDS) out of payment of interest of Rs. 33,93,359/- to certain

UNION BANK OF INDIA RGPV - BHOPAL,BHOPAL vs. ACIT(TDS), BHOPAL, BHOPAL

Appeals are allowed for statistical purpose

ITA 840/IND/2024[2018-19]Status: DisposedITAT Indore10 Oct 2025AY 2018-19

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

Section 139Section 201Section 201(1)

delays of 610 days, 607 days and 583 days respectively. Ld. AR for assessee submitted that the assessee has filed condonation-applications in all three matters supported by affidavits and prays for condonation. The applications filed in all three cases are similarly worded and we re-produce one of the applications: Page 2 of 6 Union Bank of India RGPV

DEPUTY COMMISSIONER OF INCOME TAX 1 (1), INDORE vs. M/S AGRAWAL COAL CORP. PVT. LTD., INDORE

In the result all the three appeals of the revenue are

ITA 803/IND/2018[2014-15]Status: DisposedITAT Indore28 Nov 2019AY 2014-15

Bench: Hon’Ble Kul Bharat & Hon’Ble Manish Borad

Section 143(3)Section 14A

condonation of delay. In such cases, depending on the language of the statute and the objects sought to be achieved by prescribing the time-limit, it would be the duty of the officer to consider the documents, even submitted belatedly. Thus, this decision also supports the view that even if the prescribed form is submitted belatedly

M/S AGRAWAL COAL CORP. PVT. LTD.,INDORE vs. DEPUTY COMMISSIONER OF INCOME TAX 1, INDORE

In the result all the three appeals of the revenue are

ITA 778/IND/2018[2012-13]Status: DisposedITAT Indore28 Nov 2019AY 2012-13

Bench: Hon’Ble Kul Bharat & Hon’Ble Manish Borad

Section 143(3)Section 14A

condonation of delay. In such cases, depending on the language of the statute and the objects sought to be achieved by prescribing the time-limit, it would be the duty of the officer to consider the documents, even submitted belatedly. Thus, this decision also supports the view that even if the prescribed form is submitted belatedly

DCIT !(1) INDORE, INDORE vs. AGRAWAL COAL CORPORATION (P) LTD., INDORE, INDORE

In the result all the three appeals of the revenue are

ITA 802/IND/2018[2013-14]Status: DisposedITAT Indore28 Nov 2019AY 2013-14

Bench: Hon’Ble Kul Bharat & Hon’Ble Manish Borad

Section 143(3)Section 14A

condonation of delay. In such cases, depending on the language of the statute and the objects sought to be achieved by prescribing the time-limit, it would be the duty of the officer to consider the documents, even submitted belatedly. Thus, this decision also supports the view that even if the prescribed form is submitted belatedly

DEPUTY COMMISSIONER OF INCOME TAX 1, INDORE vs. M/S AGRAWAL COAL CORP. PVT. LTD., INDORE

In the result all the three appeals of the revenue are

ITA 801/IND/2018[2012-13]Status: DisposedITAT Indore28 Nov 2019AY 2012-13

Bench: Hon’Ble Kul Bharat & Hon’Ble Manish Borad

Section 143(3)Section 14A

condonation of delay. In such cases, depending on the language of the statute and the objects sought to be achieved by prescribing the time-limit, it would be the duty of the officer to consider the documents, even submitted belatedly. Thus, this decision also supports the view that even if the prescribed form is submitted belatedly