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3 results for “condonation of delay”+ Section 201clear

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Key Topics

Section 143(1)8Section 117Section 194J3Section 12A2Exemption2Addition to Income2Condonation of Delay2

SPARSH ASSOCIATION OF DEVELOPMENT PROFESSIONALS & CONSULTANTS,REWA vs. ASSTT COMMISSIONER OF INCOME TAX, REWA

In the result, the appeal of the Revenue is dismissed”

ITA 105/JAB/2022[2019-20]Status: DisposedITAT Jabalpur14 Sept 2023AY 2019-20
For Appellant: Shri.SapanUsrethe.Adv.ARFor Respondent: Shri.Rajesh Kumar Gupta.Sr.DR
Section 11Section 143(1)Section 143(3)Section 234BSection 234C

condonation of delay filed by the petitioner before the respondent is allowed. 6. The respondent is now directed to process the return in accordance with law. It is noticed that no assessment is framed and only an intimation under Section 143(1) of the Act was issued. No scrutiny could be carried out by the respondent since the audit report

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

CHIEF MEDICAL AND HEALTH OFFICE ANNUPPUR,ANNUPPUR vs. ITO-TDS-2,JABALPUR, JABALPUR

In the result, the appeals of the assessee are allowed

ITA 84/JAB/2023[2014-15]Status: DisposedITAT Jabalpur21 Sept 2023AY 2014-15

Bench: Shri Om Prakash Kant & Shri Pavan Kumar Gadaleita No. 84, 85, 86, 87, 88 & 89/Jab/2023 (A.Y: 2014-15 To 2019-20) Chief Medical & Vs. Ito, Tds-2, Health Office, Room No. 102, Aayakar Amarkant Road, Bhawan, Napier Town, Annuppur-484224, Jabalpur-482001, Madhya Pradesh. Madhya Pradesh.

For Appellant: Shri.Sapan Usrethe. Adv.ARFor Respondent: Shri.SaadKidwai. CIT -DR
Section 194JSection 201(1)

201(1A) and 250 of the Act. 2. At the time of hearing, the Ld.AR of the assessee submitted that there is a delay in filing the appeals before the Hon’ble Tribunal and filed the applications and ITA No. 84,85,86,87,88 &89/JAB/2023 Chief Medical and Health Office affidavits for condonation of delay. Whereas, the facts mentioned