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3 results for “disallowance”+ Section 119(2)(c)clear

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Key Topics

Section 143(1)9Section 117Section 271(1)(c)5Section 12A3Section 1542Section 1152Exemption2

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 2(1), JABALPUR vs. MADHYA PRADESH POWER GENERATING CO. LTD., JABALPUR

In the result, the Revenue's appeal is dismissed as not maintainable

ITA 251/JAB/2018[2008-09]Status: DisposedITAT Jabalpur23 Feb 2022AY 2008-09

Bench: Shri Sanjay Arora, Hon’Ble & Shri Manomohan Das, Hon'Ble

For Appellant: Shri Rahul Bardia, CAFor Respondent: Shri S.K. Halder, DR
Section 115Section 143(3)Section 147Section 154Section 271(1)(c)

119(2)(a), gets resolved as per the said view. Needless to add, no submissions were made by the ld. Sr. DR, Sh. Halder, on this aspect of the assessee's case, argued without prejudice (refer para 3). 4.3 We may, before parting, however, if only for the sake of completeness of our order, record our view on the merits

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)

119(2)(b) of the Act. In the present case, there is no evidence on record that the appellant filed any such condonation petition before the Commissioner. CPC was therefore justified in disallowing the exemption u/s 11 as claimed in return. This authority has no jurisdiction to condone the delay in filing Form 10B. I.T.A. No.186/JAB/2024 Assessment Year

SHRI NAMIYUN PARSWANATH JAIN, SWETAMBER MANIDHARI TRUST,JABALPUR vs. INCOME TAX OFFICER(EXEMPTION), JABALPUR

In the result, impugned order is set aside and appeal by assessee is allowed for statistical purposes”

ITA 100/JAB/2022[2018-19]Status: DisposedITAT Jabalpur14 Sept 2023AY 2018-19
For Appellant: Sri Rahul Bardia.CA. ARFor Respondent: Shri Shiv Kumar. Sr.DR
Section 11Section 119(2)Section 12ASection 139Section 143(1)Section 154

C. A for up loading Sri Namiyun Paraswanath Jain Swetamber Manidhari Trust. Jabalpur . on 03.08.2018, ITR was filed on 06.08.2018, thus the audit report was already available at the time of filling the return. 2) That in view of the recent judgment of Savitri Foundation VS ITO (ITA No 1925/Mum/2021 A.Y 2018-19) order dated 1.08.2022 it was held that