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8 results for “condonation of delay”+ Section 80P(1)(b)clear

Sorted by relevance

Pune139Chennai121Mumbai119Bangalore87Panaji64Cochin44Kolkata32Raipur28Hyderabad23Jaipur22Ahmedabad18Chandigarh18Lucknow17Karnataka15Delhi14Nagpur13Rajkot11Indore8Visakhapatnam7Calcutta2Amritsar1Guwahati1SC1

Key Topics

Section 80P18Section 109Deduction7Section 143(3)6Addition to Income6Section 158A5Section 80A5Condonation of Delay5Section 253(5)

ADIM JATI SEWA SAHKARI SAMITI MYDT JOBAT,ALIRAJPUR vs. FACELESS ASSESSMENT OFFICER, ALIRAJPUR

ITA 663/IND/2025[2020-21]Status: DisposedITAT Indore27 Mar 2026AY 2020-21

Bench: Shri B.M. Biyani & Shri Paresh M. Joshiadim Jati Sewa Sahkari Samiti National Faceless बनाम/ Mydt., Assessment Centre Vs. 01, Jobat, Jobat, Delhi Alirajpur (Assessee/Appellant) (Revenue/Respondent) Pan: Aaala0577E Assessee By Shri P.D. Nagar, Ar Revenue By Shri Ashish Porwal, Sr. Dr

Section 143(3)Section 253(5)Section 80P(2)(d)Section 80P(4)

condone delay, admit appeal and proceed with hearing. 4. The assessee is a co-operative society engaged in business of providing credit facilities to its members. For AY 2020-21, the assessee filed return declaring total income of Rs. 40/-. In the return of income so filed, the assessee claimed deduction of Rs. 22,95,983/- u/s 80P

HARDA NAGAR BAL VIKAS SAMITI HARDA ,SARSWATI SHISHU MANDIR vs. ITO-1, HARDA, BHOPAL

Appeal is allowed for statistical purposes in terms mentioned above

4
Section 80P(2)(d)4
Disallowance4
Section 80P(2)(a)3
ITA 419/IND/2024[2017-18]Status: DisposedITAT Indore06 May 2025AY 2017-18
Section 10Section 115BSection 139Section 139(1)Section 142(1)(i)Section 144Section 69ASection 80P

condoned either by the statutory authorities or by the courts.\nThough the decision is rendered in respect of claim of deduction u/s 80P of the Act the case law is squarely applicable to the facts of the case, wherein also no return of income has been filed but requested to allow exemption u/s 10(23C)(vi). In view

M P RAJYA POWERLOOM BUNKAR SAHAKARI SANGH MARYADIT,BURHANPUR vs. INCOME TAX OFFICER, BURHANPUR

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

ITA 523/IND/2023[2018-19]Status: DisposedITAT Indore18 Jul 2024AY 2018-19

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanimp Rajya Powerloom Bunkar Income Tax Officer Sakahari Sangh Maryadit Burhanpur Vs. Burhanpur (Appellant / Assessee) (Respondent/ Revenue) Pan: Aabam5938R Assessee By Shri Soumya Bumb, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 16.07.2024 Date Of Pronouncement 18.07.2024

Section 139(1)Section 80ASection 80P

1) of the Act. The assessee adversely effected by this amendment in section 80AC approach the CBDT for condonation of delay in furnishing the return of income. The CBDT has considered the matter/grievance of the assesses and directed the CCsIT/DGsIT to consider the applications for condonation of delay in para 2 to 7 as under

INDORE PRAGATISHIL SAHAKARI SAKH SANSTHA MARYADIT,INDORE vs. NFAC, DELHI, INDORE

Appeal stand allowed

ITA 317/IND/2023[2018-19]Status: DisposedITAT Indore10 Jan 2024AY 2018-19

Bench: Shri Vijay Pal Rao & Shri Manish Boradassessment Year: 2018-19 Indore Pragatishil Income Tax Department, Sahakari Sakh Sanstha Nfa, बनाम/ Maryadit, Delhi Vs. Indore. (Assessee / Appellant) (Revenue / Respondent) Pan: Aaaai3124L Assessee By Shri S.S.Deshpande, Ca Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 02.01.2024 Date Of Pronouncement 10.01.2024

Section 143(2)Section 143(3)Section 57Section 80P

condone the delay and admit the appeal for adjudication on merit. 4. The assessee has filed this appeal on following grounds: “(1) The Ld. CIT(A) NFAC has erred in upholding the addition of Rs. 10,38,997/- being interest received on fixed deposit on the bank as income from other sources. (2) It was proved before

ACIT, BHOPAL vs. M.P.STATE CO-OP. HOUSING FEDERATION LTD., BHOPAL

ITA 450/IND/2024[2020-21]Status: DisposedITAT Indore29 Nov 2024AY 2020-21
Section 143(3)Section 158ASection 253(5)Section 80P(2)(a)

1),\nBhopal\nM.P. State Co-operative\nHousing Federation\nLimited,\nबनाम /\nVs.\nSahkar Bhawan,\nOpp. Rangmahal Talkies,\nT.T. Nagar,\nBhopal\n(Revenue /Appellant)\n(Assessee / Respondent)\nPAN: AAAAM1593M\nAssessee by Shri Vipul Jain, AR\nRevenue by Shri V.K.Singh, CIT-DR\nDate of Hearing\n26.11.2024\nDate of Pronouncement\n29.11.2024\nआदेश / ORDER\nPer B. M. Biyani, A.М.:\nFeeling aggrieved by appeal-order

SEWA SAHKARI SAMMITTEE MARYADIT,BEED, MUNDI KHANDWA vs. PCIT-1, INDORE

In the result, appeal by the assesse is allowed

ITA 44/IND/2022[2016-17]Status: DisposedITAT Indore30 Oct 2023AY 2016-17

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanisewa Sahkari Sammittee Pr. Cit-2 Maryadit Beed Indore Vs. Beed Mundi Khandwa (Appellant / Assessee) (Revenue) Pan: Aaufs0703N Assessee By Shri Gagan Tiwari, Ar Revenue By Ms. Simran Bhullar, Cit-Dr Date Of Hearing 05.10.2023 Date Of Pronouncement 30.10.2023

Section 12ASection 138Section 143(3)Section 263

b) and (c) of Section 138 of the Negotiable Instruments Act, 1881 and any other laws, which prescribe period(s) Page 2 of 32 Sewa Sahakari Sammittee Maryadit Beed Page 3 of 32 of limitation for instituting proceedings, outer limits (within which the court or tribunal can condone delay) and termination of proceedings.” Accordingly the appeal filed by the assesse

SHREE RAJENDRA SURI SAH SAKH SANTHA MYD,RAJGARH, DHAR vs. THE ITO, DHAR, DHAR

In the result appeal of the assessee is allowed for statistical purpose

ITA 786/IND/2024[2015-16]Status: DisposedITAT Indore09 Jul 2025AY 2015-16
Section 143(3)Section 246ASection 253Section 37Section 38(2)Section 80P

80P of the Income-Tax Act, 1961 without properly appreciating the facts of the case and submissions made before him\n\n3. That on the facts and in the circumstances of the case and in law, the Ld. Assessing Officer erred in making addition of Rs.2,32,096/- to the total income of the appellant on account of disallowance

M/S INDORE MANDAL DAK TAR KARAMCHARI SEHAKARI SANSTHA MARYADIT,INDORE vs. THE ITO 5 (1) , INDORE

Appeal of the assessee is partly allowed for statistical purpose

ITA 400/IND/2022[2017-18]Status: DisposedITAT Indore10 Apr 2023AY 2017-18

Bench: Ms. Suchitra Kamble & Shri Bhagirath Mal Biyani

For Appellant: Shri Venus Rawka, C.AFor Respondent: Shri Ashish Porwal, Sr. D.R
Section 143(2)Section 80P

section 80P under chapter VI-A of the Income Tax Act, 1961 as is admissible deduction to a co-operative society. The addition therefore made by the AO is totally wrong and without considering the facts of the case. 4. That the appellant craves to leave, add, alter or amend any of the ground at or before hearing.” M/s. Indore