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6 results for “condonation of delay”+ Section 41(1)clear

Sorted by relevance

Chennai661Delhi651Mumbai594Kolkata346Bangalore219Ahmedabad186Hyderabad168Karnataka145Jaipur124Pune123Chandigarh119Amritsar84Raipur84Surat83Nagpur80Lucknow60Indore59Cuttack54Calcutta43Panaji31Rajkot29SC26Cochin24Visakhapatnam17Guwahati14Telangana13Patna13Varanasi12Allahabad10Dehradun9Agra7Jabalpur6Jodhpur5Orissa5Rajasthan5Punjab & Haryana1A.K. SIKRI N.V. RAMANA1Andhra Pradesh1

Key Topics

Section 1116Section 14816Section 1478Section 143(1)7Addition to Income6Section 148A4Section 115B4Section 2503Section 144

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)

41,999/- is added to non-capital expenditure of Rs 1,13,23,157/- then also total comes to Rs 1,30,65,156/- only and balance of Rs 2,12,429/- representing surplus out of 15% of Rs 19,91,638/- also results in nil income chargeable to tax. 4. Non-Capital Expenditure of Rs 1

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

3
Deduction2
Disallowance2

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

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

1. That the NFAC has grossly erred in facts and circumstances of the case to confirmed the income at Rs. 30,41,925/against the returned income at Rs. NIL. 2 That the assessment proceeding completed after regularizing the original notice issued U/s 148 of IT Act, 1961, dated 31/03/2021 after issue of notice U/s 148A of IT Act, 1961, 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

1. That the NFAC has grossly erred in facts and circumstances of the case to confirmed the income at Rs. 30,41,925/against the returned income at Rs. NIL. 2 That the assessment proceeding completed after regularizing the original notice issued U/s 148 of IT Act, 1961, dated 31/03/2021 after issue of notice U/s 148A of IT Act, 1961, 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

1. That the NFAC has grossly erred in facts and circumstances of the case to confirmed the income at Rs. 30,41,925/against the returned income at Rs. NIL. 2 That the assessment proceeding completed after regularizing the original notice issued U/s 148 of IT Act, 1961, dated 31/03/2021 after issue of notice U/s 148A of IT Act, 1961, 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

1. That the NFAC has grossly erred in facts and circumstances of the case to confirmed the income at Rs. 30,41,925/against the returned income at Rs. NIL. 2 That the assessment proceeding completed after regularizing the original notice issued U/s 148 of IT Act, 1961, dated 31/03/2021 after issue of notice U/s 148A of IT Act, 1961, dated