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28 results for “condonation of delay”+ Section 10clear

Sorted by relevance

Chennai2,344Mumbai2,153Delhi1,798Pune1,307Bangalore1,188Kolkata1,109Hyderabad834Ahmedabad803Jaipur628Chandigarh397Raipur346Surat330Nagpur275Indore268Visakhapatnam252Rajkot223Lucknow214Cochin209Amritsar204Patna147Cuttack121Panaji101Agra76SC56Jodhpur52Dehradun51Guwahati48Allahabad29Jabalpur28Ranchi23Varanasi17A.K. SIKRI ROHINTON FALI NARIMAN2R.M. LODHA ANIL R. DAVE1A.K. SIKRI N.V. RAMANA1DIPAK MISRA R.K. AGRAWAL PRAFULLA C. PANT1

Key Topics

Section 25023Section 80G(5)20Section 143(2)18Section 14718Section 115B18Addition to Income18Section 12A17Section 143(1)13Section 144

AMIT KUMAR YADAV,SEONI vs. INCOME TAX OFFICER, SEONI

In the result, the assessee’s appeal in ITA No

ITA 166/JAB/2024[2018-19]Status: DisposedITAT Jabalpur28 Aug 2025AY 2018-19

Bench: SH. KUL BHARAT, VICE PRESIDENT AND SH. NIKHIL CHOUDHARY (Accountant Member)

For Appellant: Sh. G.N. Purohit, Sr. AdvocateFor Respondent: Sh. Alok Bhura, Sr. DR
Section 144Section 250Section 271ASection 272A(1)(d)

10% of this amount was levied upon the assessee under section 271 AAC(1). 3. The ld. AO also proceeded with the penalty proceedings under section 272A(1)(d), by issuing a show cause notice to the assessee asking why penalty should not be levied upon him, for failure to make compliance to notices under section 142(1) dated

Showing 1–20 of 28 · Page 1 of 2

13
Condonation of Delay11
Penalty11
Natural Justice10

AMIT KUMAR YADAV,SEONI vs. INCOME TAX OFFICER, SEONI

In the result, the assessee’s appeal in ITA No

ITA 168/JAB/2024[2018-19]Status: DisposedITAT Jabalpur28 Aug 2025AY 2018-19

Bench: SH. KUL BHARAT, VICE PRESIDENT AND SH. NIKHIL CHOUDHARY (Accountant Member)

For Appellant: Sh. G.N. Purohit, Sr. AdvocateFor Respondent: Sh. Alok Bhura, Sr. DR
Section 144Section 250Section 271ASection 272A(1)(d)

10% of this amount was levied upon the assessee under section 271 AAC(1). 3. The ld. AO also proceeded with the penalty proceedings under section 272A(1)(d), by issuing a show cause notice to the assessee asking why penalty should not be levied upon him, for failure to make compliance to notices under section 142(1) dated

NAGENDRA PRATAP SINGH,SINGRAULI vs. ITO, SINGRAULI

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

ITA 195/JAB/2024[2017-18]Status: DisposedITAT Jabalpur28 Aug 2025AY 2017-18

Bench: Shri Kul Bharat & Shri, Nikhil Choudharyassessment Year: 2017-18 Nagendra Pratap Singh V. Income Tax Officer Prop. M/S. Prem Kanta Indane, Itd, Singrauli-486788 Old Dudhichua Road, Singrauli- 486788. Tan/Pan:Asaps8528D (Appellant) (Respondent) Appellant By: None Respondent By: Shri N. M. Prasad, Sr. Cit(Dr-1) Date Of Hearing: 20 08 2025 Date Of Pronouncement: 28 08 2025 O R D E R

For Appellant: NoneFor Respondent: Shri N. M. Prasad, Sr. CIT(DR-1)
Section 144Section 148Section 148A

condone the delay of 10 days and admit the appeal for deciding the same on the basis of materials available on record. 4. The facts in brief are that the assessee is a partner of a firm namely M/s. B. Agrawal & Co, having its office at shown Sonebhadra (U.P). The assessee had filed his return of income

KRISHNA CONSTRUCTION COMPANY ,REWA vs. DY COMMISSIONER OF INCOME TAX CIRCLE, KATNI

In the result, the appeal is allowed for statistical purposes

ITA 204/JAB/2025[2017-18]Status: DisposedITAT Jabalpur29 Aug 2025AY 2017-18

Bench: SH. KUL BHARAT, VICE PRESIDENT AND SH. NIKHIL CHOUDHARY (Accountant Member)

For Appellant: Sh. Sapan Usrethe, AdvocateFor Respondent: Sh. Alok Bhura, Sr. DR
Section 144Section 194CSection 234BSection 234DSection 250Section 270ASection 271ASection 40

section 144 of the Income Tax Act, 1961 on 19.12.2019. The grounds of appeal are as under:- “1. On the facts and in the circumstances of the case, the Id. CIT(A)(NFAC) erred on. facts and in law in confirming the assessment made under sec. 144 of the IT Act, 1961 made for A.Y. 2017-18 refusing to condone

RAI SAHAB BHAIYALAL DUBEY EDUCATIONAL AND MEDICAL CHARITABLE TRUST,JABALPUR vs. INCOME TAX OFFICER (EXEMPTION), JABALPUR

In the result, the appeal is partly allowed for statistical purposes

ITA 186/JAB/2024[2020-21]Status: DisposedITAT Jabalpur10 Mar 2026AY 2020-21

Bench: Shri Anadee Nath Misshra

Section 11Section 11(2)Section 11ASection 12ASection 143(1)

condoning the delay in filing the Form 10B of the Act. The learned Tribunal after going through the facts of the case took note of the latter circular issued by I.T.A. No.186/JAB/2024 Assessment Year:2020-21 10 the Board in Circular No. 16 of 2022 dated 19-07-2022 issued under Section

JABALPUR ENTERTAINMENT COMPLEXES PRIVATE LIMITED,JABALPUR vs. DCIT, CPC, BENGALURU & DCIT, CIRCLE 2(1), JABALPUR, JABALPUR

In the result, the appeal is allowed for statistical purposes

ITA 184/JAB/2024[2023-24]Status: DisposedITAT Jabalpur28 Aug 2025AY 2023-24

Bench: SH. KUL BHARAT, VICE PRESIDENT AND SH. NIKHIL CHOUDHARY (Accountant Member)

For Appellant: Sh. Apoorva Rajesh Mehta, C.AFor Respondent: Sh. Alok Bhura, Sr. DR
Section 115BSection 143(1)Section 250

delay of filing Form 10-IC as per Rule 21 AE for the assessment year 2021-22 was to be condoned in cases where the following conditions were satisfied. i. The return of income for the relevant year had been filed on or before the due date specified under section

BRAHTAKAR KRISHI SAKH SAHAKARI SAMITI MARYADIT,SAHAJPUR vs. INCOME TAX OFFICER WARD 1(2), JABALPUR

In the result, all the three appeals in ITA Nos

ITA 151/JAB/2025[2015-16]Status: DisposedITAT Jabalpur28 Aug 2025AY 2015-16

Bench: SH. KUL BHARAT, VICE PRESIDENT AND SH. NIKHIL CHOUDHARY (Accountant Member)

For Appellant: Sh. Sapan Usrethe, Advocate & ShFor Respondent: Sh. Alok Bhura, Sr. DR
Section 143(2)Section 147Section 148Section 250Section 80P

10,622 which is the deduction claimed by the appellant under section 80P of the act without appreciating the facts that commission was received from the MP state co-operative marketing federation limited Jabalpur and TDS was also deducted and it is duly reflecting in the Form 26AS and duly shown in the ITR and it was disallowed on frivolous

BRAHTAKAR KRISHI SAKH SAHAKARI SAMITI MARYADIT,SAHAJPUR vs. INCOME TAX OFFICER WARD 1(2), JABALPUR

In the result, all the three appeals in ITA Nos

ITA 149/JAB/2025[2013-14]Status: DisposedITAT Jabalpur28 Aug 2025AY 2013-14

Bench: SH. KUL BHARAT, VICE PRESIDENT AND SH. NIKHIL CHOUDHARY (Accountant Member)

For Appellant: Sh. Sapan Usrethe, Advocate & ShFor Respondent: Sh. Alok Bhura, Sr. DR
Section 143(2)Section 147Section 148Section 250Section 80P

10,622 which is the deduction claimed by the appellant under section 80P of the act without appreciating the facts that commission was received from the MP state co-operative marketing federation limited Jabalpur and TDS was also deducted and it is duly reflecting in the Form 26AS and duly shown in the ITR and it was disallowed on frivolous

DEPUTY COMMISSIONER OF INCOME TAX,CENTRAL CIRCLE, JABALPUR vs. SHRI MANISH KUMAR SARAOGI, KATNI

Accordingly, the appeals in I.T.A.No.39/JAB/2023, 21/JAB/2019 and 62/JAB/2019 of the Revenue are dismissed for having become in-fructuous

ITA 62/JAB/2019[2016-17]Status: DisposedITAT Jabalpur01 Dec 2023AY 2016-17

Bench: Dr. B.R.R. Kumar & Shri Yogesh Kumar U.S.

Section 1Section 143(2)Section 153A

delay of 294 days in filing the C.O. is condoned. 3. The Ld. Counsel for the Assessee submitted that, the issue of validity of the Assessment Order on the ground that no notice u/s 143(2) of the Act was not issued to the Assessee has been decided in Assessees’ own case in I.T.(SS)A. Nos.15 to 20/JAB/2019 (Naresh

JOINT COMMISSIONER OF INCOME TAX (IN- SITU), CENTRAL CIRCLE, JABALPUR, JABALPUR vs. MANISH KUMAR SAROGI, KATNI

Accordingly, the appeals in I.T.A.No.39/JAB/2023, 21/JAB/2019 and 62/JAB/2019 of the Revenue are dismissed for having become in-fructuous

ITA 39/JAB/2023[2009-10]Status: DisposedITAT Jabalpur01 Dec 2023AY 2009-10

Bench: Dr. B.R.R. Kumar & Shri Yogesh Kumar U.S.

Section 1Section 143(2)Section 153A

delay of 294 days in filing the C.O. is condoned. 3. The Ld. Counsel for the Assessee submitted that, the issue of validity of the Assessment Order on the ground that no notice u/s 143(2) of the Act was not issued to the Assessee has been decided in Assessees’ own case in I.T.(SS)A. Nos.15 to 20/JAB/2019 (Naresh

SEHKARI VIPDAN SAMITI MARYADIT,NARSINGHPUR vs. DY COMMISSIONER OF INCOME TAX, CIRCLE 2(1), JABALPUR

In the result, all four appeals are allowed for statistical purposes

ITA 99/JAB/2025[2019-20]Status: DisposedITAT Jabalpur30 Jun 2025AY 2019-20

Bench: SH. KUL BHARAT, VICE PRESIDENT AND SH. NIKHIL CHOUDHARY (Accountant Member)

For Appellant: Sh. Hemant S. Modh, AdvocateFor Respondent: Sh. Alok Bhura, Sr. DR & Sh. Shrawan Kumar
Section 115BSection 147Section 270ASection 271ASection 56Section 69A

condoned. The ld. CIT(A) observed that the FIR that have been filed by the assessee in support of its contention was dated 1.12.2019 but the appeal as per Form No. 35 was to be filed by December, 2024. Therefore, the FIR did not explain the delay in the filing appeal since it reported the incident of more than five

SEHKARI VIPDAN SAMITI MARYADIT,NARSINGHPUR vs. DY COMMISSIONER OF INCOME TAX, CIRCLE 2(1), JABALPUR

In the result, all four appeals are allowed for statistical purposes

ITA 100/JAB/2025[2019-20]Status: DisposedITAT Jabalpur30 Jun 2025AY 2019-20

Bench: SH. KUL BHARAT, VICE PRESIDENT AND SH. NIKHIL CHOUDHARY (Accountant Member)

For Appellant: Sh. Hemant S. Modh, AdvocateFor Respondent: Sh. Alok Bhura, Sr. DR & Sh. Shrawan Kumar
Section 115BSection 147Section 270ASection 271ASection 56Section 69A

condoned. The ld. CIT(A) observed that the FIR that have been filed by the assessee in support of its contention was dated 1.12.2019 but the appeal as per Form No. 35 was to be filed by December, 2024. Therefore, the FIR did not explain the delay in the filing appeal since it reported the incident of more than five

SEHKARI VIPDAN SAMITI MARYADIT,NARSINGHPUR vs. DY COMMISSIONER OF INCOME TAX, CIRCLE 2(1), JABALPUR

In the result, all four appeals are allowed for statistical purposes

ITA 98/JAB/2025[2019-20]Status: DisposedITAT Jabalpur30 Jun 2025AY 2019-20

Bench: SH. KUL BHARAT, VICE PRESIDENT AND SH. NIKHIL CHOUDHARY (Accountant Member)

For Appellant: Sh. Hemant S. Modh, AdvocateFor Respondent: Sh. Alok Bhura, Sr. DR & Sh. Shrawan Kumar
Section 115BSection 147Section 270ASection 271ASection 56Section 69A

condoned. The ld. CIT(A) observed that the FIR that have been filed by the assessee in support of its contention was dated 1.12.2019 but the appeal as per Form No. 35 was to be filed by December, 2024. Therefore, the FIR did not explain the delay in the filing appeal since it reported the incident of more than five

SEHKARI VIPDAN SAMITI MARYADIT,NARSINGHPUR vs. DY COMMISSIONER OF INCOME TAX, CIRCLE 2(1), JABALPUR

In the result, all four appeals are allowed for statistical purposes

ITA 97/JAB/2025[2018-19]Status: DisposedITAT Jabalpur30 Jun 2025AY 2018-19

Bench: SH. KUL BHARAT, VICE PRESIDENT AND SH. NIKHIL CHOUDHARY (Accountant Member)

For Appellant: Sh. Hemant S. Modh, AdvocateFor Respondent: Sh. Alok Bhura, Sr. DR & Sh. Shrawan Kumar
Section 115BSection 147Section 270ASection 271ASection 56Section 69A

condoned. The ld. CIT(A) observed that the FIR that have been filed by the assessee in support of its contention was dated 1.12.2019 but the appeal as per Form No. 35 was to be filed by December, 2024. Therefore, the FIR did not explain the delay in the filing appeal since it reported the incident of more than five

VICKY NAVANI,JABALPUR vs. INCOME TAX OFFICER, WARD 1(3), JABALPUR, WARD )), JABALPUR

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

ITA 124/JAB/2024[2016-17]Status: DisposedITAT Jabalpur13 Feb 2026AY 2016-17

Bench: Shri Anadee Nath Misshra

Section 253(3)Section 271Section 271BSection 273BSection 275Section 44A

delay explained is not falling within the provisions of section 273B of ITA 1961. I therefore hold that appellant has failed to meet the tests laid down in IT Act, 1961 and Ld.JAO has rightly imposed penalty. Dismissed also as the Hon'ble Cochin ITAT in the case of M/s. Paravur Service Cooperative Bank Ltd. vs ITO in ITA No.105/Coch/2023

KAMDHENU SHIKSHA SEWA SAMITI,KATNI vs. CIT-EXCEMPTION, , BHOPAL

In the result, both these appeals are allowed for statistical purposes

ITA 50/JAB/2024[0000]Status: DisposedITAT Jabalpur22 May 2025

Bench: SH. KUL BHARAT, VICE PRESIDENT AND SH. NIKHIL CHOUDHARY (Accountant Member)

For Appellant: Sh. Sapan Usrethe, AdvocateFor Respondent: Sh. Alok Bhura, Sr. DR
Section 12ASection 80G(5)

condoning delay of applications filed under section 12A(1)(ac)(iii) and clause (iii) of first proviso to section 10

KAMDHENU SHIKSHA SEWA SAMITI,KATNI vs. CIT- EXCEMPTION , BHOPAL

In the result, both these appeals are allowed for statistical purposes

ITA 51/JAB/2024[0000]Status: DisposedITAT Jabalpur22 May 2025

Bench: SH. KUL BHARAT, VICE PRESIDENT AND SH. NIKHIL CHOUDHARY (Accountant Member)

For Appellant: Sh. Sapan Usrethe, AdvocateFor Respondent: Sh. Alok Bhura, Sr. DR
Section 12ASection 80G(5)

condoning delay of applications filed under section 12A(1)(ac)(iii) and clause (iii) of first proviso to section 10

I M C OF ITI ,GOTEGAON vs. INCOME TAX OFFICER(EXEMPTION), JABALPURAN

In the result, the appeal filed by the assessee is dismissed

ITA 99/JAB/2022[2010-11]Status: DisposedITAT Jabalpur20 Sept 2023AY 2010-11

Bench: Shri Om Prakash Kant & Shri Pavan Kumar Gadale & Imc Of Iti,Gotegaon, Vs. Ito (Exemption) Annex Bldg, Mission Jabalpur, Chowk, Jabalpur Madhya Pradesh- Madhya Pradesh- 482001. 482001. Pan/Gir No. : Aaaai2999F Appellant .. Respondent Appellant By : Shri Rahul Bardia. Fca.Ar Respondentby : Shri Shiv Kumar. Sr.Dr Date Of Hearing 13.09.2023 Date Of Pronouncement 20.09.2023 आदेश / O R D E R Per Pavan Kumar Gadale Jm: These Are The Two Appeals Filed By The Assessee Against The Separate Orders Of The National Faceless Appeal Centre (Nfac) / Cit(A) Passed U/S 154 & 250 Of The Act.

For Appellant: Shri Rahul Bardia. FCA.ARFor Respondent: Shri Shiv Kumar. Sr.DR
Section 10Section 12ASection 139(4)Section 154

10(23C)(iiiab) also being substantially financed by the Govt., without referring section 139(4) (e), which require filling of ITR mandatory w.e.f 1.4.2016 i.e. from A.Y. 2016-17 2. That the CIT(appeals) erred in rejecting the claim of refund Rs. 69290/-alleging not having filed the ITR-7 on 14.06.2013 ask acknowledgment No. 299140613004324 affixed on forwarding letter

GAURAV SINGH,SATNA vs. ITO-WARD SATNA, SATNA

In the result, the appeal is allowed

ITA 90/JAB/2023[2021-22]Status: DisposedITAT Jabalpur20 Sept 2023AY 2021-22

Bench: Shri Om Prakash Kant& Shri Pavan Kumar Gadalegaurav Singh, Ito, C/0,Rajiv Narayan Singh, Aayakar Bhawan, Parijat Niwas, Civil Lines, Satna-485001. Satna-485001. Madhya Pradesh, Madhya Pradesh, Appellant Respondent Pan: Bbdps8879Q

For Appellant: Shri.Sapan Usrethe,Advocate. ARFor Respondent: Shri. Shiv Kumar. Sr.DR
Section 143(1)Section 143(3)Section 90Section 91

condone the delay in filling the Form No. 67 and the CIT(A) has confirmed the action of A.O and dismissed the appeal. We find in respect of foreign tax credit (FTC), the assessee is required to file Form.no. 67 with details of the statement of income from a country or specified territory outside India and foreign tax credit

RAJEEV MISHRA,SEONI vs. INCOME TAX OFFICER WARD, SEONI, SEONI

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

ITA 152/JAB/2024[2011-12]Status: DisposedITAT Jabalpur30 May 2025AY 2011-12

Bench: SH. KUL BHARAT, VICE PRESIDENT AND SH. NIKHIL CHOUDHARY (Accountant Member)

For Appellant: Sh. Sapan Usrethe, AdvocateFor Respondent: Sh. Alok Bhura, Sr. DR
Section 143(3)Section 250Section 69

condone the delay and admit the appeal for hearing. 4. The facts of the case are that the case of the assessee was selected for scrutiny under CASS for verification of AIR information according to which the assessee had purchased land. The ld. AO observed that with regard to a sum of Rs.701000/-, the assesseee submitted a written response that