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63 results for “condonation of delay”+ Section 36(1)(v)clear

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Key Topics

Addition to Income40Section 143(3)37Disallowance27Condonation of Delay25Section 43B22Section 14721Section 26320Section 14A18Section 36(1)(va)

JILA SAHAKARI KENDRIYA BANK MYDT,SEHORE, MP vs. COMMISIONER OF INCOME TAX (APPEALS), NFAC, DELHI

Appeal is partly allowed for statistical purposes

ITA 407/IND/2024[2014-15]Status: DisposedITAT Indore10 Apr 2026AY 2014-15

Bench: Shri B.M. Biyani & Shri Paresh M. Joshiassessment Year:2014-15 Jila Sahakari Kendriya Cit(A), Nfac, Delhi / Bank Mydt, Acit-3(1), Bhopal बनाम/ Sehore, M.P. Vs. (Assessee/Appellant) (Revenue/Respondent) Pan: Aaalj0022F Assessee By Shri Gagan Tiwari, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 26.02.2026 Date Of Pronouncement 10.04.2026

Section 143(2)Section 143(3)Section 36(1)(va)Section 36(1)(viia)Section 43B

delay in present appeal is condoned. 3. The background facts leading to present appeal are such that the assessee is a co-operative bank. For AY 2014-15, the assessee filed its return of income on 28.11.2014 declaring total income of Rs. 86,90,950/- and subsequently filed a revised return on 15.12.2014 declaring a total income

Showing 1–20 of 63 · Page 1 of 4

15
Section 271(1)(c)15
Section 6912
Penalty12

S T I INDIA LTD.,INDORE vs. ACIT-5(1), INDORE

Appeals are disposed of as under:

ITA 12/IND/2019[2014-15]Status: DisposedITAT Indore24 Aug 2023AY 2014-15

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

condoned and appeal is proceeded for hearing. 4. The grounds raised by parties are as under: Assessee’s ITA No. 11/Ind/2019 for AY 2012-13: Page 2 of 29 STI India Ltd. ITA Nos.11, 850, 12, 13/Ind/2019 & 22, 784, 23 & 24/Ind/2019 (A.Y.2012-13 to 2015-16) 1. That the Ld. CIT(A) erred in maintaining disallowance

S T I INDIA LTD.,INDORE vs. ACIT-5(1), INDORE

Appeals are disposed of as under:

ITA 850/IND/2019[2013-14]Status: DisposedITAT Indore24 Aug 2023AY 2013-14

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

condoned and appeal is proceeded for hearing. 4. The grounds raised by parties are as under: Assessee’s ITA No. 11/Ind/2019 for AY 2012-13: Page 2 of 29 STI India Ltd. ITA Nos.11, 850, 12, 13/Ind/2019 & 22, 784, 23 & 24/Ind/2019 (A.Y.2012-13 to 2015-16) 1. That the Ld. CIT(A) erred in maintaining disallowance

S T I INDIA LTD.,INDORE vs. ACIT-5(1), INDORE

Appeals are disposed of as under:

ITA 13/IND/2019[2015-16]Status: DisposedITAT Indore24 Aug 2023AY 2015-16

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

condoned and appeal is proceeded for hearing. 4. The grounds raised by parties are as under: Assessee’s ITA No. 11/Ind/2019 for AY 2012-13: Page 2 of 29 STI India Ltd. ITA Nos.11, 850, 12, 13/Ind/2019 & 22, 784, 23 & 24/Ind/2019 (A.Y.2012-13 to 2015-16) 1. That the Ld. CIT(A) erred in maintaining disallowance

ACIT-5(1), INDORE vs. S T I INDIA LTD., INDORE

Appeals are disposed of as under:

ITA 22/IND/2019[2012-13]Status: DisposedITAT Indore24 Aug 2023AY 2012-13

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

condoned and appeal is proceeded for hearing. 4. The grounds raised by parties are as under: Assessee’s ITA No. 11/Ind/2019 for AY 2012-13: Page 2 of 29 STI India Ltd. ITA Nos.11, 850, 12, 13/Ind/2019 & 22, 784, 23 & 24/Ind/2019 (A.Y.2012-13 to 2015-16) 1. That the Ld. CIT(A) erred in maintaining disallowance

ACIT-5(1), INDORE vs. S T I INDIA LTD., INDORE

Appeals are disposed of as under:

ITA 23/IND/2019[2014-15]Status: DisposedITAT Indore24 Aug 2023AY 2014-15

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

condoned and appeal is proceeded for hearing. 4. The grounds raised by parties are as under: Assessee’s ITA No. 11/Ind/2019 for AY 2012-13: Page 2 of 29 STI India Ltd. ITA Nos.11, 850, 12, 13/Ind/2019 & 22, 784, 23 & 24/Ind/2019 (A.Y.2012-13 to 2015-16) 1. That the Ld. CIT(A) erred in maintaining disallowance

S T I INDIA LTD.,INDORE vs. ACIT-5(1), INDORE

Appeals are disposed of as under:

ITA 11/IND/2019[2012-13]Status: DisposedITAT Indore24 Aug 2023AY 2012-13

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

condoned and appeal is proceeded for hearing. 4. The grounds raised by parties are as under: Assessee’s ITA No. 11/Ind/2019 for AY 2012-13: Page 2 of 29 STI India Ltd. ITA Nos.11, 850, 12, 13/Ind/2019 & 22, 784, 23 & 24/Ind/2019 (A.Y.2012-13 to 2015-16) 1. That the Ld. CIT(A) erred in maintaining disallowance

ACIT-5(1), INDORE vs. S T I INDIA LTD., INDORE

Appeals are disposed of as under:

ITA 784/IND/2019[2013-14]Status: DisposedITAT Indore24 Aug 2023AY 2013-14

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

condoned and appeal is proceeded for hearing. 4. The grounds raised by parties are as under: Assessee’s ITA No. 11/Ind/2019 for AY 2012-13: Page 2 of 29 STI India Ltd. ITA Nos.11, 850, 12, 13/Ind/2019 & 22, 784, 23 & 24/Ind/2019 (A.Y.2012-13 to 2015-16) 1. That the Ld. CIT(A) erred in maintaining disallowance

ACIT-5(1), INDORE vs. S T I INDIA LTD., INDORE

Appeals are disposed of as under:

ITA 24/IND/2019[2015-16]Status: DisposedITAT Indore24 Aug 2023AY 2015-16

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

condoned and appeal is proceeded for hearing. 4. The grounds raised by parties are as under: Assessee’s ITA No. 11/Ind/2019 for AY 2012-13: Page 2 of 29 STI India Ltd. ITA Nos.11, 850, 12, 13/Ind/2019 & 22, 784, 23 & 24/Ind/2019 (A.Y.2012-13 to 2015-16) 1. That the Ld. CIT(A) erred in maintaining disallowance

M/S LAURELS SCHOOL AND MANAGEMENT INSTITUTION P.LTD.,INDORE vs. DCIT 1(1), INDORE

In the result, the appeal of the assessee is dismissed

ITA 137/IND/2022[2018-19]Status: DisposedITAT Indore06 Apr 2023AY 2018-19

Bench: Shri.Vijay Pal Rao & Shri B.M. Biyaniassessment Year: 2018-19 M/S. Laurels School & V. The Deputy Commissioner Of Income Tax, Cpc, Bangalore. Management Institutions Pvt. Ltd. 7, Press Complex, A.B. Road, Behind Dainik Bhaskar Press, Indore. Pan-Aaacl4970D (Appellant) (Respondent) Assessee By: Anil Kumar Garg & Arpit Gaur, Ca Respondent By: Sh. Ashish Porwal, Sr. Dr Date Of Hearing: 01.03.2023 Date Of Pronouncement: 06.04.2023

For Appellant: Anil Kumar Garg & Arpit Gaur, CAFor Respondent: Sh. Ashish Porwal, Sr. DR
Section 12ASection 138Section 143(1)Section 36(1)(va)

v. DCIT 1(1), Indore. IV. It is further clarified that the period from 15-3-2020 till 28-2-2022 shall also stand excluded in computing the periods prescribed under sections 23 (4) and 29A of the Arbitration and Conciliation Act, 1996, Section 12A of the Commercial Courts Act, 2015 and provisos (b) and (c) of section

SMT PUSHPLATA CHANDRAWAT,INDORE vs. THE DCIT CPC , BANGLORE

In the result, the appeal of the assessee is dismissed

ITA 180/IND/2022[2018-19]Status: DisposedITAT Indore06 Apr 2023AY 2018-19

Bench: Shri.Vijay Pal Rao & Shri B.M. Biyaniassessment Year: 2018-19 Smt. Pushplata Chandrawat, V. The Deputy Commissioner Of Income Tax, Cpc, Bangalore. House No. 34-Bg, Scheme No. 74-C, Vijay Nagar, Indore Pan-Adapc8144L (Appellant) (Respondent) Assessee By: Anil Kumar Garg & Arpit Gaur, Ca Respondent By: Sh. Ashish Porwal, Sr. Dr Date Of Hearing: 01.03.2023 Date Of Pronouncement: 06.03.2023

For Appellant: Anil Kumar Garg & Arpit Gaur, CAFor Respondent: Sh. Ashish Porwal, Sr. DR
Section 12ASection 138Section 143(1)

v. DCIT CPC, Bangalore. 4.1. Thus, the remaining delay of 23 days has been explained by the assessee that only on 15th June, 2022, the assessee came to know about the impugned order. In the absence of any contrary fact or material on record, the explanation of the assessee is found to be reasonable cause for the delay in filing

M/S SHREE COAL ENTERPRISES (I) PVT. LTD.,BHOPAL vs. THE ACIT 3(1), BHOPAL

In the result, all the 12 appeals filed at the instance of

ITA 1337/IND/2016[2006-07]Status: DisposedITAT Indore27 Jun 2018AY 2006-07

Bench: Shri Kul Bharat & Shri Manish Borad

Section 132Section 143(3)Section 153ASection 271(1)(c)Section 274

Delay condoned 2 We do not find any merit in this petition. The special leave petition is accordingly dismissed. 3 Pending application, if any stands disposed off.” 11.11 Therefore, in the circumstances and on the facts of the present case and in light of the judgments of the Hon’ble Karnataka High Court and the Hon’ble Supreme Court reproduced

M/S KETI SANGAM INFRASTRUCTURE (I) LTD.,INDORE vs. THE DCIT (CENTRAL), INDORE

In the result, all the 12 appeals filed at the instance of

ITA 1341/IND/2016[2009-10]Status: DisposedITAT Indore27 Jun 2018AY 2009-10

Bench: Shri Kul Bharat & Shri Manish Borad

Section 132Section 143(3)Section 153ASection 271(1)(c)Section 274

Delay condoned 2 We do not find any merit in this petition. The special leave petition is accordingly dismissed. 3 Pending application, if any stands disposed off.” 11.11 Therefore, in the circumstances and on the facts of the present case and in light of the judgments of the Hon’ble Karnataka High Court and the Hon’ble Supreme Court reproduced

M/S KETI SANGHAM INFRASTRUTURE (I) LIMITED,INDORE vs. DEPUTY COMMISSIONER OF INCOME TAX (CENTRAL), INDORE

In the result, all the 12 appeals filed at the instance of

ITA 516/IND/2017[2007-08]Status: DisposedITAT Indore22 Jun 2018AY 2007-08

Bench: Shri Kul Bharat & Shri Manish Borad

Section 132Section 143(3)Section 153ASection 271(1)(c)Section 274

Delay condoned 2 We do not find any merit in this petition. The special leave petition is accordingly dismissed. 3 Pending application, if any stands disposed off.” 11.11 Therefore, in the circumstances and on the facts of the present case and in light of the judgments of the Hon’ble Karnataka High Court and the Hon’ble Supreme Court reproduced

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

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

ITA 914/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

36 (Appeal Memo). This is the 2nd round of litigation for the same issue. The brief facts to 2. understand these cases are as under: (i) The assessee/appellant filed Statements of TDS in Form No. 24Q for Q-2 & Q-3 of Financial Year 2012-13 after a delay of 81 days & 44 days respectively. The AO processed the Statements

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

36 (Appeal Memo). This is the 2nd round of litigation for the same issue. The brief facts to 2. understand these cases are as under: (i) The assessee/appellant filed Statements of TDS in Form No. 24Q for Q-2 & Q-3 of Financial Year 2012-13 after a delay of 81 days & 44 days respectively. The AO processed the Statements

PRAVEEN MADHUARRAO SATWASKER,INDORE vs. THE ITO 1(2), INDORE

In the result, the appeals of the assessee are dismissed

ITA 340/IND/2022[2018-19]Status: DisposedITAT Indore13 Apr 2023AY 2018-19

Bench: Shri.Vijay Pal Rao & Shri B.M. Biyaniita No.339 & 340/Ind/2022 Assessment Years: 2017-18 & 2018-19 Praveen Madhukarrao V. The Deputy Satwaskar Commissioner Of Income 1159, Sudama Nagar Tax, Cpc, Bangalore. Indore Pan-Ajsps7468M (Appellant) (Respondent) Assessee By: Shri Soumya Bumb, Ar Respondent By: Shri Ashish Porwal, Sr. Dr Date Of Hearing: 11.04.2023 Date Of Pronouncement: 13 .04.2023

For Appellant: Shri Soumya Bumb, ARFor Respondent: Shri Ashish Porwal, Sr. DR
Section 139Section 139(1)Section 143(1)Section 2Section 36Section 36(1)(va)Section 43B

v. Rajasthan State Beverages Corporation Ltd 2017 250 TAXMAN 0016 that amount claimed on payment of PF and ESI having been deposited on or before due date of filing of returns, same could not be disallowed under section 43B or under section 36(1)(va). In order to provide certainty, the revenue has made both the sections i.e. Sec 36

PRAVEEN MADHUARRAO SATWASKER,INDORE vs. THE ITO 1(2), INDORE

In the result, the appeals of the assessee are dismissed

ITA 339/IND/2022[2017-18]Status: DisposedITAT Indore13 Apr 2023AY 2017-18

Bench: Shri.Vijay Pal Rao & Shri B.M. Biyaniita No.339 & 340/Ind/2022 Assessment Years: 2017-18 & 2018-19 Praveen Madhukarrao V. The Deputy Satwaskar Commissioner Of Income 1159, Sudama Nagar Tax, Cpc, Bangalore. Indore Pan-Ajsps7468M (Appellant) (Respondent) Assessee By: Shri Soumya Bumb, Ar Respondent By: Shri Ashish Porwal, Sr. Dr Date Of Hearing: 11.04.2023 Date Of Pronouncement: 13 .04.2023

For Appellant: Shri Soumya Bumb, ARFor Respondent: Shri Ashish Porwal, Sr. DR
Section 139Section 139(1)Section 143(1)Section 2Section 36Section 36(1)(va)Section 43B

v. Rajasthan State Beverages Corporation Ltd 2017 250 TAXMAN 0016 that amount claimed on payment of PF and ESI having been deposited on or before due date of filing of returns, same could not be disallowed under section 43B or under section 36(1)(va). In order to provide certainty, the revenue has made both the sections i.e. Sec 36

M/S MODERN LABORATARIES PVT. LTD.,INDORE vs. THE DCIT 1(1), INDORE

In the result, the appeal of the assessee is dismissed

ITA 113/IND/2022[2017-18]Status: DisposedITAT Indore13 Apr 2023AY 2017-18

Bench: Shri.Vijay Pal Rao & Shri B.M. Biyaniassessment Year: 2017-18 Modern Laboratories V. The Deputy 45-D2, Sanwer Road, Commissioner Of Income Indore Tax, Cpc, Bangalore. Pan-Aacfm 5920 B (Appellant) (Respondent) Assessee By: Shri Soumya Bumb, Ar Respondent By: Shri Ashish Porwal, Sr. Dr Date Of Hearing: 11.04.2023 Date Of Pronouncement: 13.04.2023

For Appellant: Shri Soumya Bumb, ARFor Respondent: Shri Ashish Porwal, Sr. DR
Section 139Section 139(1)Section 143(1)Section 154Section 2Section 36Section 36(1)(va)Section 43B

v. Rajasthan State Beverages Corporation Ltd 2017 250 TAXMAN 0016 that amount claimed on payment of PF and ESI having been deposited on or before due date of filing of returns, same could not be disallowed under section 43B or under section 36(1)(va). In order to provide certainty, the revenue has made both the sections i.e. Sec 36

ROSHAN HOSPITAL,BHOPAL vs. DCIT-5(1), BHOPAL

In the result, the appeal of the assessee is dismissed

ITA 109/IND/2022[2016-17]Status: DisposedITAT Indore06 Apr 2023AY 2016-17

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniassessment Year: 2016-17 Roshan Hospital, Dcit/Acit, 7-A-B, Govind Garden, 5(1), Bhopal बनाम/ Raisen Road, Govindpura, Vs. Bhopal-462023 (Appellant /Assessee) (Respondent / Revenue) Pan: Aasfr 4278 B Assessee By Ms. Shreya Jain, Ar Revenue By Shri. Ashish Porwal, Sr. Dr Date Of Hearing 01.03.2023 Date Of Pronouncement 06.04.2023

Section 139Section 139(1)Section 36Section 36(1)Section 36(1)(va)Section 43B

v. Rajasthan State Beverages Page 2 of 7 Roshan Hospital Corporation Ltd 2017 250 TAXMAN 0016 that amount claimed on payment of PF and ESI having been deposited on or before due date of filing of returns, same could not be disallowed under section 43B or under section 36(1)(va. But in the case of the assessee, the payments