Search: condonation of delay

2 results for “condonation of delay”+ Section 80Pclear

Sorted by relevance

Key Topics

Section 80P10 Section 1488 Section 1474 Section 2502 Section 143(2)2 Deduction2 TDS2 Disallowance2 Addition to Income2 Limitation/Time-bar

BRAHTAKAR KRISHI SAKH SAHAKARI SAMITI MARYADIT,SAHAJPUR vs. INCOME TAX OFFICER WARD 1(2), JABALPUR

In the result, all the three appeals in ITA Nos

ITA 149/JAB/2025[2013-14]Status: DisposedITAT Jabalpur28 Aug 2025AY 2013-14

Bench: SH. KUL BHARAT, VICE PRESIDENT AND SH. NIKHIL CHOUDHARY (Accountant Member)

For Appellant: Sh. Sapan Usrethe, Advocate & ShFor Respondent: Sh. Alok Bhura, Sr. DR

Section 143(2)Section 147Section 148Section 250Section 80P

section 80P. However, the ld. CIT(A) noted that the appeal was delayed and the assessee had not brought on record any sufficient reasonable cause for the inordinate delay in filing the appeal. Therefore, by relying on the decision of the Rajasthan High Court in the case of Gupta Emeralds Mines (P.) Ltd. vs. PCIT (2023) 156 taxman.com (Rajasthan