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9 results for “condonation of delay”+ Section 17clear

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Key Topics

Section 1116Section 14816Section 143(1)8Section 1478Addition to Income6Section 148A4Section 115B4Section 44A4Section 40

SHARDA BAL KALYAN SAMITI,JABALPUR vs. INCOME TAX OFFICER, EXEMPTION

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

ITA 160/JAB/2023[2017-18]Status: HeardITAT Jabalpur17 Sept 2025AY 2017-18

Bench: Shri Kul Bharat

For Appellant: Dr. H. S. Modh, AdvocateFor Respondent: Shri Shravan Kumar Meena, CIT(DR)
Section 11Section 115BSection 147Section 148Section 148A

17 09 2025 O R D E R PER KUL BHARAT, VICE PRESIDENT.: This bunch of four appeals by the assessee in ITA. Nos. 158 & 159/JAB/2023, pertaining to the A.Y. 2016-17 and ITA. Nos. 160 & 161/JAB/2023, pertaining to A.Y. 2017-18 against the different orders of learned Commissioner Income Tax (Appeals) [hereinafter referred as the “Ld.CIT(A)”]/National Faceless

3
Condonation of Delay2
Deduction2
Disallowance2

SHARDA BAL KALYAN SAMITI,JABALPUR vs. INCOME TAX OFFICER, EXEMPTION

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

ITA 161/JAB/2023[2017-18]Status: HeardITAT Jabalpur17 Sept 2025AY 2017-18

Bench: Shri Kul Bharat

For Appellant: Dr. H. S. Modh, AdvocateFor Respondent: Shri Shravan Kumar Meena, CIT(DR)
Section 11Section 115BSection 147Section 148Section 148A

17 09 2025 O R D E R PER KUL BHARAT, VICE PRESIDENT.: This bunch of four appeals by the assessee in ITA. Nos. 158 & 159/JAB/2023, pertaining to the A.Y. 2016-17 and ITA. Nos. 160 & 161/JAB/2023, pertaining to A.Y. 2017-18 against the different orders of learned Commissioner Income Tax (Appeals) [hereinafter referred as the “Ld.CIT(A)”]/National Faceless

SHARDA BAL KALYAN SAMITI,JABALPUR vs. INCOME TAX OFFICER, EXEMPTION

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

ITA 158/JAB/2023[2016-17]Status: HeardITAT Jabalpur17 Sept 2025AY 2016-17

Bench: Shri Kul Bharat

For Appellant: Dr. H. S. Modh, AdvocateFor Respondent: Shri Shravan Kumar Meena, CIT(DR)
Section 11Section 115BSection 147Section 148Section 148A

17 09 2025 O R D E R PER KUL BHARAT, VICE PRESIDENT.: This bunch of four appeals by the assessee in ITA. Nos. 158 & 159/JAB/2023, pertaining to the A.Y. 2016-17 and ITA. Nos. 160 & 161/JAB/2023, pertaining to A.Y. 2017-18 against the different orders of learned Commissioner Income Tax (Appeals) [hereinafter referred as the “Ld.CIT(A)”]/National Faceless

SHARDA BAL KALYAN SAMITI,JABALPUR vs. INCOME TAX OFFICER, EXEMPTION

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

ITA 159/JAB/2023[2016-17]Status: HeardITAT Jabalpur17 Sept 2025AY 2016-17

Bench: Shri Kul Bharat

For Appellant: Dr. H. S. Modh, AdvocateFor Respondent: Shri Shravan Kumar Meena, CIT(DR)
Section 11Section 115BSection 147Section 148Section 148A

17 09 2025 O R D E R PER KUL BHARAT, VICE PRESIDENT.: This bunch of four appeals by the assessee in ITA. Nos. 158 & 159/JAB/2023, pertaining to the A.Y. 2016-17 and ITA. Nos. 160 & 161/JAB/2023, pertaining to A.Y. 2017-18 against the different orders of learned Commissioner Income Tax (Appeals) [hereinafter referred as the “Ld.CIT(A)”]/National Faceless

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)

Section 119(2)(b) by which the powers delegated to the Principal Chief Commissioner of Income Tax/Commissioner of Income Tax to condone the delay in filing Form 10B beyond 365 days up to 3 years from the assessment year 2018-19 or for subsequent year. Applying the said circular the learned Tribunal affirmed the order passed by the CIT (Appeals

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 in filing of this appeal is condoned; and the appeal is admitted for hearing. (B.1) In this case, order under section 271B of the I.T. Act was passed by the Assessing Officer (“AO”, for short) levying penalty amounting to Rs.1,50,000/-, by the AO vide order dated 28.03.2019 passed u/s 271B of I.T. Act. The relevant portion

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

JILA SAHAKARI BANK MARYDIT,JABALPUR vs. INCOME TAX OFFICER WARD1(2),

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

ITA 231/JAB/2016[2012-13]Status: DisposedITAT Jabalpur16 Mar 2018AY 2012-13

Bench: Shri Kul Bharat & Shri Manish Borad""./ Ita No. 231/Jab/2016 "" " " " " " "  / Assessment Year : 2012-13   Jila Sahakari Bank Maryadit, Income Tax Officer, Sahakari Sadan, Wright Town, Vs Ward 1(2), Jabalpur (Mp) Jabalpur Pan : Aaajj 0118 J / (Appellant) / (Respondent)         Assessee By : Shri Neeraj Agrawal, Ca Revenue By : Shri Pd Chougule, Dr $ %&'/Date Of Hearing : 15/03/2018 ! "# $ %&' /Date Of Pronouncement: 16/03/2018 ()*+ "# .//O R D E R , - Per Manish Borad:- This Appeal Of Assessee For Assessment Year 2012-13 Is Directed Against The Order Of The Cit(A)-I, Jabalpur Dated 9Th June 2016 Vide Appeal No.J/Cit/A/I/Jbp/Ito/Ward/1(3)/Jbp/079/2015-16, Arising Out Of Order Under Section 144/143(3) Of The Income-Tax Act, 1961 (Hereinafter Referred To As “The Act”) Dated 27.03.2015 Framed By The Ito, Ward 1(2), Jabalpur.

For Appellant: Shri Neeraj Agrawal, CAFor Respondent: Shri PD Chougule, DR
Section 143(2)Section 144Section 36(1)(viia)Section 40

condone the delay of 17 days and admit the appeal for adjudication. Jila Sahakari Bank Maryadit Vs. ITO AY : 2012-13 3. Briefly stated facts, as culled out from the record, are that assessee is a Co-operative Society engaged in the business of banking and working as Central Co-operative Bank. Return of income was filed on 30.11.2012 declaring

M/S. VALLABH MARKET,GADARWARA vs. PR. CIT-1, , JABALPUR

In the result, the assessee‟s appeal is partly allowed

ITA 12/JAB/2021[2016-17]Status: DisposedITAT Jabalpur29 Jun 2022AY 2016-17

Bench: Shri Sanjay Arora, Hon‟Ble & Shri Manomohan Das, Hon'Ble

For Appellant: Shri Rahul Bardia, FCAFor Respondent: Shri U.B. Mishra, CIT-DR
Section 263Section 263(1)

section 263(1) of the Income Tax Act, 1961 ( the “Act” hereinafter) for Assessment Year (AY) 2016-17. There was delay of 5 days in filing of the appeal which has been condoned by the Tribunal. 2. The brief facts of the matter are that the assessee is a partnership firm consisting of seven partners in the business of builders