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9 results for “condonation of delay”+ TDSclear

Sorted by relevance

Chennai1,004Mumbai664Patna615Delhi610Pune595Bangalore491Kolkata297Hyderabad249Nagpur245Raipur211Jaipur160Cochin159Chandigarh154Ahmedabad116Visakhapatnam83Cuttack74Lucknow64Surat62Karnataka54Indore48Rajkot35Amritsar27Dehradun23Kerala23Panaji16Agra12Jodhpur11Guwahati10Allahabad9Jabalpur9Varanasi9SC7Ranchi7Telangana2Rajasthan1Calcutta1

Key Topics

Section 200A10Section 80P10Section 1488TDS8Section 2506Section 234E5Section 1474Deduction4Section 194J3Section 12A

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

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

delay in filing the same is condoned. 3. The facts of the case are that the assessee is a firm of Civil Contractors. A return declaring total income of Rs.28,99,430/- was filed on 31.10.2017. On gross contract receipts of Rs.12,16,02,736/-, the assessee firm declared net profit before interest and salary to partners at Rs.89

3
Rectification u/s 1543
Natural Justice3

I M C OF ITI ,GOTEGAON vs. INCOME TAX OFFICER(EXEMPTION), JABALPURAN

In the result, the appeal filed by the assessee is dismissed

ITA 99/JAB/2022[2010-11]Status: DisposedITAT Jabalpur20 Sept 2023AY 2010-11

Bench: Shri Om Prakash Kant & Shri Pavan Kumar Gadale & Imc Of Iti,Gotegaon, Vs. Ito (Exemption) Annex Bldg, Mission Jabalpur, Chowk, Jabalpur Madhya Pradesh- Madhya Pradesh- 482001. 482001. Pan/Gir No. : Aaaai2999F Appellant .. Respondent Appellant By : Shri Rahul Bardia. Fca.Ar Respondentby : Shri Shiv Kumar. Sr.Dr Date Of Hearing 13.09.2023 Date Of Pronouncement 20.09.2023 आदेश / O R D E R Per Pavan Kumar Gadale Jm: These Are The Two Appeals Filed By The Assessee Against The Separate Orders Of The National Faceless Appeal Centre (Nfac) / Cit(A) Passed U/S 154 & 250 Of The Act.

For Appellant: Shri Rahul Bardia. FCA.ARFor Respondent: Shri Shiv Kumar. Sr.DR
Section 10Section 12ASection 139(4)Section 154

condoning the delay in filling the return of income for A.Y.2010-11 for claiming TDS refund u/sec119(2) of the Act. Further

OFFICE OF THE DISTRICT & SESSION JUDGE ,JABALPUR vs. CPC-TDS, KARNATAK

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 52/JAB/2021[F.Y- 2014-15]Status: DisposedITAT Jabalpur21 Sept 2023

Bench: Shri Om Prakash Kant & Shri Pavan Kumar Gadaleoffice Of The District Vs. Cpc-Tds & Session Judge, Centralrevenuebuilding, Districtcourtbuillding, Income Tax Square, Omti,Jabalpur4820001, Napier Town, Madhya Pradesh. Jabalpur-482001, Madhya Pradesh. Tan No. : Jbpo00349G Appellant .. Respondent Appellant By : Shri Rajeev Nema. Adv & Shri S.K Yadav. Adv.Ar Respondentby : Shri.Shiv Kumar.Sr. Dr Date Of Hearing 18.09.2023 Date Of Pronouncement 21.09.2023 आदेश / O R D E R Per Pavan Kumar Gadale Jm: The Assessee Has Filed The Appeal Against The Order Of The National Faceless Appeal Centre(Nfac)Delhi/Cit(A) Passed U/Sec 200A(1) & U/Sec250 Of The Act. The Assessee Has Raised The Following Grounds Of Appeal.

For Appellant: Shri Rajeev Nema. Adv &For Respondent: Shri.Shiv Kumar.Sr. DR
Section 200A

TDS returns/statements and levied Late Fees u/sec 234E of the Act for Q-1 Rs. 24,000, Q-2 Rs. 45,800/- Q-3 Rs. 45,800/- and Q-4 Rs.36,800/- all four Quarters aggregating to Rs.1,52,400/- and passed the separate orders u/s 200A of the Act dated 18-11-2014.The assessee has also filed rectification petition U/sec154

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

TDS was also deducted and it is duly reflecting in the Form 26AS and duly shown in the ITR and it was disallowed on frivolous grounds. 4. The learned Commissioner of Income tax (Appeal) NFAC was not justified in confirming the action of AO with regard to the deduction claimed by the appellant under section 80P of the act without

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 151/JAB/2025[2015-16]Status: DisposedITAT Jabalpur28 Aug 2025AY 2015-16

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

TDS was also deducted and it is duly reflecting in the Form 26AS and duly shown in the ITR and it was disallowed on frivolous grounds. 4. The learned Commissioner of Income tax (Appeal) NFAC was not justified in confirming the action of AO with regard to the deduction claimed by the appellant under section 80P of the act without

ADMINISTRATIVE OFFICER , CUSTOMS & CENTRAL EXCISE ,JABALPUR vs. ITO (TDS)-2, JABALPUR, JABALPUR

In the result, the appeal filed by the assessee is allowed

ITA 4/JAB/2023[2013-14]Status: DisposedITAT Jabalpur18 Sept 2023AY 2013-14

Bench: Shri Om Prakash Kant & Shri Pavan Kumar Gadale

For Appellant: Shri Shidharth Seth.Adv. ARFor Respondent: Shri.RajeshKumarGupta.Sr.DR
Section 154Section 156Section 190Section 200(3)Section 200ASection 200A(1)(c)Section 203ASection 204Section 234ESection 285

condone the delay and admit the appeals. 3. Since the issues involved in these appeals are common and identical, hence are clubbed, heard and consolidated order is passed. For the sake of convenience, we shall take up the ITA No.4/JAB/2023 for the A.Y.2013-14(Quarter-4) as a lead case and the facts narrated. The assessee has raised the following grounds

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)

condone the delay and admit the appeals. 3. Since the issues involved in these appeals are common and identical, hence are clubbed, heard and consolidated order is passed. For the sake of convenience, we shall take up the ITA No. 84/JAB/2023 for the A.Y.2014-15 as a lead case and the facts narrated. The assessee has raised the following grounds

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

condoned the delay in filing the appeal by the assesse, dismissed the same citing the reason of non-maintainability of a single, composite appeal. In our view, the ld. CIT(A) ought to have been disposed of by the ld. CIT (A) on merits, giving an opportunity to the assessee for filing two separate appeals, for the ends of justice

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)

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 and developers. It filed e-return of income on 01-10-2016 bearing e-filing acknowledgement Number 476273261011016 declaring total