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10 results for “condonation of delay”+ Section 27clear

Sorted by relevance

Chennai914Delhi897Mumbai876Kolkata599Pune473Bangalore419Hyderabad306Ahmedabad270Jaipur251Nagpur177Karnataka161Chandigarh153Raipur121Surat96Amritsar95Lucknow88Indore83Visakhapatnam71Panaji69Cuttack55Calcutta52Rajkot50Patna45Cochin34SC33Telangana21Varanasi17Allahabad17Dehradun13Agra12Guwahati11Jabalpur10Jodhpur9Kerala5Rajasthan4Orissa4Ranchi3A.K. SIKRI ROHINTON FALI NARIMAN2Andhra Pradesh2DIPAK MISRA R.K. AGRAWAL PRAFULLA C. PANT1A.K. SIKRI N.V. RAMANA1Gauhati1Himachal Pradesh1

Key Topics

Section 143(2)16Section 1116Section 14816Section 1478Section 143(1)7Addition to Income6Section 148A4Section 115B4Condonation of Delay

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

27,76,440/- as income without any basis is unjustified. 4 That the NFAC Center has added Rs.12,19,810/- deposited in bank for which no specific query has been raised at any stage is erroneous and bad in law. 5 That the Addition made at Rs.34,01,925/- considering the filing of Form 10B delayed without considering the notifications

3
Disallowance3
Section 153A2

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

27,76,440/- as income without any basis is unjustified. 4 That the NFAC Center has added Rs.12,19,810/- deposited in bank for which no specific query has been raised at any stage is erroneous and bad in law. 5 That the Addition made at Rs.34,01,925/- considering the filing of Form 10B delayed without considering the notifications

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

27,76,440/- as income without any basis is unjustified. 4 That the NFAC Center has added Rs.12,19,810/- deposited in bank for which no specific query has been raised at any stage is erroneous and bad in law. 5 That the Addition made at Rs.34,01,925/- considering the filing of Form 10B delayed without considering the notifications

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

27,76,440/- as income without any basis is unjustified. 4 That the NFAC Center has added Rs.12,19,810/- deposited in bank for which no specific query has been raised at any stage is erroneous and bad in law. 5 That the Addition made at Rs.34,01,925/- considering the filing of Form 10B delayed without considering the notifications

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)

condone the delay in filing Form 10B. I.T.A. No.186/JAB/2024 Assessment Year:2020-21 9 5.3 As regard appellant’s appeal against taxing the entire receipts instead of taxing the income over expenditure, it is stated that facts involved in the issue is that the appellant had disclosed gross receipts of Rs.1,27,76,341/- in the ITR and claimed expenses

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

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

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

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