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14 results for “condonation of delay”+ Section 272A(1)(d)clear

Sorted by relevance

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Key Topics

Section 14419Section 14713Penalty12Section 272A(1)(d)11Section 142(1)11Section 234E10Addition to Income10Section 270A9Condonation of Delay8

SUPREME TRANSPORT COMPANY,INDORE vs. ITO TDS-II, INDORE

In the result, all the appeals filed by the assessees are allowed

ITA 917/IND/2024[2013-14]Status: DisposedITAT Indore13 Oct 2025AY 2013-14

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

Section 200(3)Section 200ASection 234E

d) Section 200A speaks about the processing of TDS return/statements and thus the provisions starts only after the filing of such TDS returns/statements, whether in time or delayed, whereas section 234E seeks to levy the fees for the period of delay in filing such TDS returns and statements. Therefore, it may be seen that the charging provisions of section 234E

SUPREME TRANSPORT COMPANY,INDORE vs. ITO TDS-II, INDORE

In the result, all the appeals filed by the assessees are allowed

Section 56
Section 1396
Business Income6
ITA 914/IND/2024[2013-14]Status: Disposed
ITAT Indore
13 Oct 2025
AY 2013-14

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

Section 200(3)Section 200ASection 234E

d) Section 200A speaks about the processing of TDS return/statements and thus the provisions starts only after the filing of such TDS returns/statements, whether in time or delayed, whereas section 234E seeks to levy the fees for the period of delay in filing such TDS returns and statements. Therefore, it may be seen that the charging provisions of section 234E

RAJESH KUMAR RATHORE,SEHORE vs. INCOME TAX OFFICER, WARD-5,SEHORE, SEHORE

Appeal is partly allowed

ITA 534/IND/2025[2018-19]Status: DisposedITAT Indore19 Feb 2026AY 2018-19

Bench: Shri B.M. Biyani & Shri Paresh M. Joshiassessment Year:2018-19 Rajesh Kumar Rathore, Ito, Ward-5 Collectors Bungalow, Sehore Sindhi Colony, Vs. Sehore (Assessee/Appellant) (Revenue/Respondent) Pan: Aappr2617B Assessee By Shri Harshit Choukse & Shri Kunal Agrawal, Ars Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 02.02.2026 Date Of Pronouncement 19.02.2026

Section 142(1)Section 144Section 147Section 148Section 271ASection 272A(1)(d)Section 69

272A(1)(d) for non-compliances to the notices u/s 142(1). The AO has passed penalty-order dated 25.09.2023 imposing a total penalty of Rs. 30,000/- @ Rs. 10,000/- for non-compliance of each of the three notices issued u/s 142(1). 3. At first, we note that the CIT(A) has dismissed assessee’s first-appeal

RAVINDRA PATIDAR,RUNJI, GAUTAMPURA vs. NFAC, DELHI, DELHI

Appeal of the assessee is allowed

ITA 463/IND/2024[2017-18]Status: DisposedITAT Indore16 May 2025AY 2017-18

Bench: Bhagirath Mal Biyani & Shri Paresh M Joshiravindra Patidar, Nfac, बनाम/ 112/2 Dharamath, Delhi Vs. Runji, Gutampura, Indore (Pan: Begpp5495H) (Appellant) (Respondent) Assessee By Shri Pranay Goyal, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 14.05.2025 Date Of Pronouncement 16.05.2025 आदेश/ O R D E R

Section 142(1)Section 144Section 246ASection 250Section 253Section 272A(1)(d)Section 273BSection 69A

condone the delay. Appeal admitted and taken up for hearing. Page 2 of 8 Rvindra Patidar ITA No. 463/Ind/2024 - A.Y.2017-18 2.1 That as and by way of an order u/s 272A(1)(d) of the Act a penalty of Rs.40,000/- for each non compliance to the notice(s) u/s 142(1) issued

NAJMA PATHAN,DEWAS vs. INCOME TAX OFFICER, DELHI

In the result, all six appeals of the assessee are allowed for statistical purposes

ITA 75/IND/2024[2017-18]Status: DisposedITAT Indore18 Jun 2024AY 2017-18

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

Section 139Section 144Section 147Section 270ASection 44ASection 5Section 68

section 144 and penalty orders passed u/s 270A, 271-F,272A(1)(d), 271B & 271AAC(1) respectively for A.Y.2017-18. 2. There is a delay of 195 days for filing the appeal in ITANo.75/Ind/2024 and 84 days for filing the appeal in ITANo.76 to ITANo.75 to 80/Ind/2024 Najma Pathan 80/Ind/2024. The assessee has explained the cause of delay in the affidavit

NAJMA PATHAN,DEWAS vs. INCOME TAX OFFICER, DEWAS

In the result, all six appeals of the assessee are allowed for statistical purposes

ITA 80/IND/2024[2017-18]Status: DisposedITAT Indore18 Jun 2024AY 2017-18

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

Section 139Section 144Section 147Section 270ASection 44ASection 5Section 68

section 144 and penalty orders passed u/s 270A, 271-F,272A(1)(d), 271B & 271AAC(1) respectively for A.Y.2017-18. 2. There is a delay of 195 days for filing the appeal in ITANo.75/Ind/2024 and 84 days for filing the appeal in ITANo.76 to ITANo.75 to 80/Ind/2024 Najma Pathan 80/Ind/2024. The assessee has explained the cause of delay in the affidavit

NAJMA PATHAN,DEWAS vs. INCOME TAX OFFICER, DEWAS

In the result, all six appeals of the assessee are allowed for statistical purposes

ITA 77/IND/2024[2017-18]Status: DisposedITAT Indore18 Jun 2024AY 2017-18

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

Section 139Section 144Section 147Section 270ASection 44ASection 5Section 68

section 144 and penalty orders passed u/s 270A, 271-F,272A(1)(d), 271B & 271AAC(1) respectively for A.Y.2017-18. 2. There is a delay of 195 days for filing the appeal in ITANo.75/Ind/2024 and 84 days for filing the appeal in ITANo.76 to ITANo.75 to 80/Ind/2024 Najma Pathan 80/Ind/2024. The assessee has explained the cause of delay in the affidavit

NAJMA PATHAN,DEWAS vs. INCOME TAX OFFICER, DEWAS

In the result, all six appeals of the assessee are allowed for statistical purposes

ITA 79/IND/2024[2017-18]Status: DisposedITAT Indore18 Jun 2024AY 2017-18

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

Section 139Section 144Section 147Section 270ASection 44ASection 5Section 68

section 144 and penalty orders passed u/s 270A, 271-F,272A(1)(d), 271B & 271AAC(1) respectively for A.Y.2017-18. 2. There is a delay of 195 days for filing the appeal in ITANo.75/Ind/2024 and 84 days for filing the appeal in ITANo.76 to ITANo.75 to 80/Ind/2024 Najma Pathan 80/Ind/2024. The assessee has explained the cause of delay in the affidavit

NAJMA PATHAN,DEWAS vs. INCOME TAX OFFICER, DEWAS

In the result, all six appeals of the assessee are allowed for statistical purposes

ITA 78/IND/2024[2017-18]Status: DisposedITAT Indore18 Jun 2024AY 2017-18

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

Section 139Section 144Section 147Section 270ASection 44ASection 5Section 68

section 144 and penalty orders passed u/s 270A, 271-F,272A(1)(d), 271B & 271AAC(1) respectively for A.Y.2017-18. 2. There is a delay of 195 days for filing the appeal in ITANo.75/Ind/2024 and 84 days for filing the appeal in ITANo.76 to ITANo.75 to 80/Ind/2024 Najma Pathan 80/Ind/2024. The assessee has explained the cause of delay in the affidavit

NAJMA PATHAN,DEWAS vs. INCOME TAX OFFICER, DEWAS

In the result, all six appeals of the assessee are allowed for statistical purposes

ITA 76/IND/2024[2017-18]Status: DisposedITAT Indore18 Jun 2024AY 2017-18

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

Section 139Section 144Section 147Section 270ASection 44ASection 5Section 68

section 144 and penalty orders passed u/s 270A, 271-F,272A(1)(d), 271B & 271AAC(1) respectively for A.Y.2017-18. 2. There is a delay of 195 days for filing the appeal in ITANo.75/Ind/2024 and 84 days for filing the appeal in ITANo.76 to ITANo.75 to 80/Ind/2024 Najma Pathan 80/Ind/2024. The assessee has explained the cause of delay in the affidavit

KRISHI UPAJ MANDI SAMITI, CHAAPEHEDA,CHAAPEHEDA vs. NEAC, DELHI, DELHI

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 54/IND/2025[2018-19]Status: DisposedITAT Indore17 Dec 2025AY 2018-19

Bench: Shri Siddhartha Nautiyal & Shri Bhagirath Mal Biyani

For Appellant: Shri Harsh Vijaywargiya, CAFor Respondent: Shri Ashish Porwal, Sr. DR
Section 10Section 12ASection 143(1)Section 144Section 144BSection 270ASection 272A(1)(d)

272A(1)(d) of Income Tax Act, 1961. 2. That on the facts and in the circumstances of the case Ld. AO has erred in passing and Ld. CIT(A) has erred in confirming the impugned penalty order without affording any opportunity of being heard against the principles of natural justice. ITA Nos. 54to56/Ind/2025 Krishi Upaj Mandi Samiti vs. NeAC

KRISHI UPAJ MANDI SAMITI, CHAAPEHEDA,CHHAPIHEDA vs. NEAC, DELHI, DELHI

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 55/IND/2025[2018-19]Status: DisposedITAT Indore17 Dec 2025AY 2018-19

Bench: Shri Siddhartha Nautiyal & Shri Bhagirath Mal Biyani

For Appellant: Shri Harsh Vijaywargiya, CAFor Respondent: Shri Ashish Porwal, Sr. DR
Section 10Section 12ASection 143(1)Section 144Section 144BSection 270ASection 272A(1)(d)

272A(1)(d) of Income Tax Act, 1961. 2. That on the facts and in the circumstances of the case Ld. AO has erred in passing and Ld. CIT(A) has erred in confirming the impugned penalty order without affording any opportunity of being heard against the principles of natural justice. ITA Nos. 54to56/Ind/2025 Krishi Upaj Mandi Samiti vs. NeAC

KRISHI UPAJ MANDI SAMITI, CHAAPEHEDA,CHAAPEHEDA vs. NEAC, DELHI, DELHI

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 56/IND/2025[2018-19]Status: DisposedITAT Indore17 Dec 2025AY 2018-19

Bench: Shri Siddhartha Nautiyal & Shri Bhagirath Mal Biyani

For Appellant: Shri Harsh Vijaywargiya, CAFor Respondent: Shri Ashish Porwal, Sr. DR
Section 10Section 12ASection 143(1)Section 144Section 144BSection 270ASection 272A(1)(d)

272A(1)(d) of Income Tax Act, 1961. 2. That on the facts and in the circumstances of the case Ld. AO has erred in passing and Ld. CIT(A) has erred in confirming the impugned penalty order without affording any opportunity of being heard against the principles of natural justice. ITA Nos. 54to56/Ind/2025 Krishi Upaj Mandi Samiti vs. NeAC

UJJAIN SAHAKARI DUGDH SANGH MARYADIT,UJJAIN vs. DCIT/ACIT 1(1) UJJAIN, UJJAIN

Appeal is allowed

ITA 154/IND/2025[2020-21]Status: DisposedITAT Indore27 Feb 2026AY 2020-21

Bench: Shri B.M. Biyani & Shri Paresh M. Joshiassessment Year: 2020-21 Ujjain Dugdh Sangh (Sah) Dcit/Acit-1(1) Maryadit, Ujjain 1 Dairy Plant, Maxi Road, बनाम/ Naulakha Bid, Vs. Ujjain (Appellant / Assessee) (Respondent / Revenue) Pan: Aaaau0051C Assessee By Ms. Nupur Ladha, Shri Vaibhav Siroliya & Shri V.K. Ladha, Ars Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 17.02.2026 Date Of Pronouncement 27/02/2026

Section 142(1)Section 143(2)Section 143(3)Section 144Section 272A(1)(d)Section 274(2)Section 80P

272A(1)(d) being the penalty order was passed by the DCIT without approval of Jt. Commissioner as envisaged in section 274(2) of Income Tax Act, 1961. 3. That no proper opportunity was allowed to the appellant to prove his case. 4. The appellant prays to alter, amend, add or delete any of the grounds of appeal.” 2. Heard