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10 results for “condonation of delay”+ Section 2(22)(e)clear

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Chennai1,157Mumbai936Delhi836Kolkata581Bangalore445Ahmedabad276Jaipur274Pune228Hyderabad215Patna185Karnataka169Nagpur153Chandigarh124Surat116Visakhapatnam107Indore103Lucknow92Raipur80Amritsar67Cochin66Cuttack64Panaji46Rajkot46Calcutta40SC38Agra24Guwahati24Telangana17Jodhpur16Allahabad12Varanasi12Jabalpur10Dehradun9Orissa4Rajasthan4A.K. SIKRI ROHINTON FALI NARIMAN2Andhra Pradesh2Himachal Pradesh2A.K. SIKRI N.V. RAMANA1Kerala1DIPAK MISRA R.K. AGRAWAL PRAFULLA C. PANT1Gauhati1Ranchi1

Key Topics

Section 14816Section 115B14Section 1112Section 1478Addition to Income7Section 143(1)5Section 271(1)(c)5Section 2504Section 148A

SARSWATI BAL KALYAN SAMITI,WAIDHAN vs. INCOME TAX OFFICER, EXEMPTION, JABALPUR

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

ITA 45/JAB/2025[2018-19]Status: DisposedITAT Jabalpur30 Jun 2025AY 2018-19

Bench: Shri Kul Bharat & Shri, Nikhil Choudharyassessment Year: 2018-19 M/S Sarswati Bal Kalyan V. Income Tax Officer, Samiti Mandla Ward, Mandla Waidhan Distt – Singrauli (Mp)- Central Revenue Annexe 486886. Building, Jabalpur- 482001. Pan:Aadas7349Q (Appellant) (Respondent) Appellant By: Dr. Hemant S. Modh, Adv Respondent By: Shri Alok Bhura , Sr. (Dr) Date Of Hearing: 23 05 2025 Date Of Pronouncement: 30 06 2025 O R D E R

For Appellant: Dr. Hemant S. Modh, AdvFor Respondent: Shri Alok Bhura , Sr. (DR)
Section 119(2)(b)Section 263Section 69A

E R PER KUL BHARAT, VICE PRESIDENT.: This appeal, by the assessee, is directed against the order of the Learned Commissioner of Income-tax (Appeals)/National Faceless Appeal Centre (NFAC), Delhi dated 26.12.2024 pertaining to the assessment year 2018-19. The assessee has raised the following grounds of appeal: - “1. That the NFAC has grossly erred in facts and circumstances

4
Condonation of Delay3
Limitation/Time-bar2
Natural Justice2

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

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 Appeal Centre (NFAC) all dated

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

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 Appeal Centre (NFAC) all dated

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

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 Appeal Centre (NFAC) all dated

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

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 Appeal Centre (NFAC) all dated

SANJAY KUMAR AGRAWAL,KOTMA vs. ACIT,CIRCLE,KATNI, KATNI

In the result, the assessee’s appeal is allowed

ITA 15/JAB/2022[2016-17]Status: DisposedITAT Jabalpur10 Jun 2022AY 2016-17

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

For Appellant: Shri Sapan Usrethe, AdvocateFor Respondent: Shri Ravi Mehrotra, Sr.DR
Section 144

section 144 of the Income Tax Act, 1961 (‘the Act’, hereinafter) dated 04/12/2018 for Assessment Year (AY) 2016-17. 2. The appeal was heard on 27/05/2022 on the aspect of condonation of delay; the appeal being time barred by 50 days. Subsequently, vide order dated 02/06/2022, the delay was condoned in view of the decision by the Apex Court

ATHITHEYAM NYAS,ANUPPUR vs. CIT (EXEMPTION) BHOPAL,, BHOPAL

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

ITA 107/JAB/2025[-]Status: DisposedITAT Jabalpur30 Sept 2025

Bench: Sh. Kul Bharat & Sh. Nikhil Choudharya.Y.-Na Athitheyam Nyas, Vs. Commissioner Of Income-Tax C/O Kalyan Sewa Ashram, Amraknatk (Exemption), Bhopal Dt-Anuppur, M.P. 484886 Pan:Aakta1783A (Appellant) (Respondent) Assessee By: Sh. P.C. Bardia & Sh. Rahul Bardia, C.As. Revenue By: Sh. Shravan Kumar Meena, Cit Dr Date Of Hearing: 18.09.2025 Date Of Pronouncement: 30.09.2025 O R D E R Per Nikhil Choudhary, A.M. This Is An Appeal Filed By The Assessee Against The Orders Of The Ld. Cit (Exemption), Bhopal Wherein The Ld. Cit (Exemption) Has Rejected The Application Filed By The Assessee In Form No. 10Ab For Registration Under Section 12B Of The Income Tax Act. The Grounds Of Appeal Are As Under:- “1. That Without Considering The Reply E Filed/Mailed Dated 20.03.2024, The Cit(Exemp) Erred In Cancelling The Provisional Registration Granted On 28.11.2023 & Rejecting 10Ab Form For Permanent Registration Vide Order Dated 21.03.2025 Due To Non-Submission Of Reply To Notice Dated 13.03.2025 Up To 18.03.2025 Alleging: - 1. Failure To Explain The Reason For Delay In Filling Form 10Ab Without Considering Fresh/Corrected 10Ab Form Filed On 18.03.2025 U/S 12A(Ac)(1)(Vi)(B) Under New Law. 2. Not Justifying Dissolution Clause No. 23 Allowing Use Of Funds By The Settlors/Trustees- Without Referring Clause No. 19,20, 21 & 22 Of The Trust Deed. 3. The Trust Is Irrevocable- Not Correct-Without Referring Irrevocable Clause No. 19 Of The Trust Deed.

For Appellant: Sh. P.C. Bardia & Sh. Rahul Bardia, C.AsFor Respondent: Sh. Shravan Kumar Meena, CIT DR
Section 12Section 12ASection 12A(1)(ac)Section 12B

e filed/mailed dated 20.03.2024, the CIT(Exemp) erred in cancelling the provisional registration granted on 28.11.2023 AND rejecting 10AB Form for permanent registration VIDE ORDER DATED 21.03.2025 due to non-submission of reply to notice dated 13.03.2025 up to 18.03.2025 alleging: - 1. failure to explain the reason for delay in filling Form 10AB without considering fresh/corrected 10AB Form filed

BIRLA CABLE LIMITED,REWA vs. ACIT,CPC-TDS, BHOPAL

In the result, the assessee’s appeal is allowed for statistical purposes

ITA 5/JAB/2022[2016-17]Status: DisposedITAT Jabalpur30 Mar 2022AY 2016-17

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

For Appellant: Shri Sapan Usrethe, AdvocateFor Respondent: Shri S.K. Halder, Sr. DR
Section 200ASection 250

22-11-2021 under section 250 of the Income Tax Act, 1961 (the “Act” hereinafter) for assessment year 2016-17. 2. The facts of the case are that the assessee is a company deriving income from the business of manufacture and sales of optical fibre cables, polythene insulated jelly filled telephone cables and other variants of telecom cable. During

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

2 A.Y. 2023-24 Jabalpur Entertainment Complexes P. Ltd. intimation order under section 143(1) by not allowing the benefit of section 115BAA, solely on the ground that Form 10-IB was filed instead of Form 10-IC. It was submitted that the provisions of section 143(1) were quite clear in their requirement, that prior to the passing

CHHAYA MASURKAR,BALAGHAT vs. NFAC, ITO BALAGHAT, BALAGHAT

In the result, the appeal of the assessee is dismissed

ITA 61/JAB/2024[2013-14]Status: DisposedITAT Jabalpur26 Aug 2025AY 2013-14

Bench: Shri Anadee Nath Misshrachhaya Masurkar V. National Faceless Appeal 1, Ward No. 9, Ram Mandir Center (Nfac) Road, Katangi, Balaghat (Mp)- Delhi (Jurisdiction Officer, 481445. Income Tax Officer, Balaghat (Mp)-110001. Pan:Cakpm8662A (Appellant) (Respondent) Appellant By: Shri Vijay Bagrecha, Ca Respondent By: Shri Alok Bhura, Sr. Cit(Dr) O R D E R (A) The Present Appeal Has Been Filed By The Assessee Against The Order Passed By The Ld. Commissioner Of Income Tax (Appeals)/National Faceless Appeal Centre (Nfac)- Delhi, Dated 23.02.2024 For The Assessment Year 2013-14. The Grounds Of Appeal Of The Assessee Are As Under: -

For Appellant: Shri Vijay Bagrecha, CAFor Respondent: Shri Alok Bhura, Sr. CIT(DR)
Section 143(3)Section 250Section 271(1)(c)Section 50CSection 69A

E R (A) The present appeal has been filed by the assessee against the order passed by the Ld. Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre (NFAC)- Delhi, dated 23.02.2024 for the assessment year 2013-14. The grounds of appeal of the assessee are as under: - “1. On the facts & circumstances of the case