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377 results for “condonation of delay”+ Deductionclear

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Key Topics

Section 271C59Section 20157Condonation of Delay56Addition to Income55Section 201(1)52Deduction40Section 14731TDS31Penalty28Section 11

SH. DAL CHAND SHARMA,ALWAR vs. ITO, WARD-1(2), ALWAR, ALWAR

ITA 101/JPR/2024[2018-19]Status: DisposedITAT Jaipur27 May 2024AY 2018-19
For Appellant: Shri P.C. Parwal (C.A.)For Respondent: Shri A. S. Nehra (Addl.CIT)
Section 144Section 147Section 148Section 148ASection 270A

deduction of cost\nof acquisition was also very less i.e. below taxable so he did not\nfiled ITR. The assessee record a notice of penalty u/s 270A of the\nAct and assessment order by hand through verification unit Jaipur\nvide letter 27.07.2023, address on notice was of property which\nwas already sold by the assessee, as per assessment order\naddition

NIRMAL KUMAR AGRAWAL,JAIPUR vs. DCIT, CIRCLE - 4 , JAIPUR

Showing 1–20 of 377 · Page 1 of 19

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25
Section 143(3)22
Section 25021

In the result, the appeal of the assessee is allowed

ITA 1224/JPR/2024[2013-2014]Status: DisposedITAT Jaipur13 Feb 2025AY 2013-2014
For Appellant: Sh. Tarun Mittal, CAFor Respondent: Mrs. Swapnil Parihar, JCIT-DR
Section 133ASection 147Section 148Section 68Section 69C

Condonation of delay) - Assessing Officer disallowed deduction claimed by assessee under section 80P - Assessee against impugned order filed appeal before

M.S. MODI AND SONS ,JAIPUR vs. THE ASSESSING AUTHORITY, DELHI

In the result, the appeal of the assessee is dismissed with no orders as to\ncosts

ITA 658/JPR/2023[2018-19]Status: DisposedITAT Jaipur02 Aug 2024AY 2018-19
For Appellant: Shri Tarun Mittal, CAFor Respondent: Mrs. Monisha Choudhary, Addl. CIT-DR
Section 10ASection 270A

delay in filing the appeal can be condoned due to the reasons provided by the assessee, and if the deduction

LALITA DEVI SHARMA,JAIPUR vs. ITO, WARD-7(1), JAIPUR, JAIPUR

In the result, the appeal of the assessee is allowed

ITA 1410/JPR/2024[2020-21]Status: DisposedITAT Jaipur28 Apr 2025AY 2020-21

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, आयकर अपील सं. / ITA No. 1410/JP/2024 निर्धारण वर्ष / Assessment Year : 2020-21 Lalita Devi Sharma Murlidhar Sharma Dhani Vs. Harsaura, Baskhoh, Jaipur Baskho, Jaipur अपीलार्थी / Appellant बनाम स्थायी लेखा सं. / जीआईआर सं./PAN/GIR No.: HCPPS 0547 Q प्रत्यर्थी / Respondent निर्धारिती की ओर से / Assessee by: Sh. Rajendra Sisodia, CA राजस्व की ओर से / Revenue by : Mrs. Swapnil Parihar, JCIT-DR सुनवाई की तारीख / Date of Hear

For Appellant: Sh. Rajendra Sisodia, CAFor Respondent: Mrs. Swapnil Parihar, JCIT-DR
Section 142(1)Section 143(2)Section 143(3)

deduct TDS, as it was her first year of audit u/s 44AB. The assessee filed appeal before the CIT(A) which was delayed. However, the assessee filed the reasons for the delay in filing the appeal. The Ld.CIT(A) dismissed the appeal in limine holding - There exists no sufficient or good reason for condoning

VISHNU PAREEK,JAIPUR vs. CIT(A), JAIPUR

In the result, appeal of the assessee is allowed for statistical purpose

ITA 292/JPR/2022[2009-10]Status: DisposedITAT Jaipur20 Apr 2023AY 2009-10

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Sh. Mahendra Gargieya (Adv.)For Respondent: Smt Chanchal Meena (Addl. CIT)
Section 142(1)Section 143(2)Section 147Section 148

Condonation of Delay—Claim for deduction under Section 80-O made by Assessee was disallowed by AO for Assessment Year

SHRI RAKESH GARG,KISHANGARH vs. INCOME TAX OFFICER, WARD-2, KISHANGARH

ITA 317/JPR/2020[2014-15]Status: DisposedITAT Jaipur28 Jan 2021AY 2014-15
For Appellant: Shri S.L. Poddar (Adv)For Respondent: Smt. Rooni Paul (Addl.CIT)
Section 271B

Condonation of Delay—Claim for deduction under Section 80-O made by Assessee was disallowed by AO for Assessment Year

SHRI RAKESH GARH,KISHANGARH vs. INCOME TAX OFFICER, WARD-2, KISHANGARH

ITA 318/JPR/2020[2015-16]Status: DisposedITAT Jaipur28 Jan 2021AY 2015-16
For Appellant: Shri S.L. Poddar (Adv)For Respondent: Smt. Rooni Paul (Addl.CIT)
Section 271B

Condonation of Delay—Claim for deduction under Section 80-O made by Assessee was disallowed by AO for Assessment Year

SHAILENDRA GARG,SRIGANGANAGAR vs. ACIT/DCIT CIRCLE 6, JAIPUR, JAIPUR

In the result, the appeals of the assesseeare allowed for statistical purposes as indicated hereinabove

ITA 1559/JPR/2024[2015-16]Status: DisposedITAT Jaipur07 Mar 2025AY 2015-16

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

Section 202Section 271(1)Section 271(1)(b)Section 271BSection 271FSection 40Section 80C

deduction u/s 80C Rs.1.00 lac 1554/JP/24 2014-15 NFAC Delhi, dated 31-08- Dismissed the appeal 426 days 2023 condonation of holding that delay

SHAILENDRA GARG,SRIGANGANAGAR vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 6, JAIPUR, JAIPUR

In the result, the appeals of the assesseeare allowed for statistical purposes as indicated hereinabove

ITA 8/JPR/2025[2011-12]Status: DisposedITAT Jaipur07 Mar 2025AY 2011-12

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

Section 202Section 271(1)Section 271(1)(b)Section 271BSection 271FSection 40Section 80C

deduction u/s 80C Rs.1.00 lac 1554/JP/24 2014-15 NFAC Delhi, dated 31-08- Dismissed the appeal 426 days 2023 condonation of holding that delay

SHAILENDRA GARG,SRIGANGANAGAR vs. ACIT/DCIT, CIRCLE 6, JAIPUR, JAIPUR

In the result, the appeals of the assesseeare allowed for statistical purposes as indicated hereinabove

ITA 1562/JPR/2024[2016-17]Status: DisposedITAT Jaipur07 Mar 2025AY 2016-17

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

Section 202Section 271(1)Section 271(1)(b)Section 271BSection 271FSection 40Section 80C

deduction u/s 80C Rs.1.00 lac 1554/JP/24 2014-15 NFAC Delhi, dated 31-08- Dismissed the appeal 426 days 2023 condonation of holding that delay

SHAILENDRA GARG,SRIGANGANAGAR vs. ACIT/DCIT CIRCLE 6, JAIPUR, JAIPUR

In the result, the appeals of the assesseeare allowed for statistical purposes as indicated hereinabove

ITA 1557/JPR/2024[2015-16]Status: DisposedITAT Jaipur07 Mar 2025AY 2015-16

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

Section 202Section 271(1)Section 271(1)(b)Section 271BSection 271FSection 40Section 80C

deduction u/s 80C Rs.1.00 lac 1554/JP/24 2014-15 NFAC Delhi, dated 31-08- Dismissed the appeal 426 days 2023 condonation of holding that delay

SHAILENDRA GARG,SRIGANGANAGAR vs. ACIT/DCIT CIRCLE 6, JAIPUR, JAIPUR

In the result, the appeals of the assesseeare allowed for statistical purposes as indicated hereinabove

ITA 1558/JPR/2024[2015-16]Status: DisposedITAT Jaipur07 Mar 2025AY 2015-16

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

Section 202Section 271(1)Section 271(1)(b)Section 271BSection 271FSection 40Section 80C

deduction u/s 80C Rs.1.00 lac 1554/JP/24 2014-15 NFAC Delhi, dated 31-08- Dismissed the appeal 426 days 2023 condonation of holding that delay

SHAILENDRA GARG,SRIGANGANAGAR vs. ADDITIONAL/JOINT/DEPUTY/ASSISTANT COMMISSIONER OF INCOME TAX/INCOME TAX OFFICER, DELHI

In the result, the appeals of the assesseeare allowed for statistical purposes as indicated hereinabove

ITA 1561/JPR/2024[2016-17]Status: DisposedITAT Jaipur07 Mar 2025AY 2016-17

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

Section 202Section 271(1)Section 271(1)(b)Section 271BSection 271FSection 40Section 80C

deduction u/s 80C Rs.1.00 lac 1554/JP/24 2014-15 NFAC Delhi, dated 31-08- Dismissed the appeal 426 days 2023 condonation of holding that delay

SHAILENDRA GARG,SRIGANGANAGAR vs. INCOME TAX OFFICER WARD -6(2), JAIPUR, JAIPUR

In the result, the appeals of the assesseeare allowed for statistical purposes as indicated hereinabove

ITA 6/JPR/2025[2012-13]Status: DisposedITAT Jaipur07 Mar 2025AY 2012-13

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

Section 202Section 271(1)Section 271(1)(b)Section 271BSection 271FSection 40Section 80C

deduction u/s 80C Rs.1.00 lac 1554/JP/24 2014-15 NFAC Delhi, dated 31-08- Dismissed the appeal 426 days 2023 condonation of holding that delay

SHAILENDRA GARG,SRIGANGANAGAR vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 6, JAIPUR

In the result, the appeals of the assesseeare allowed for statistical purposes as indicated hereinabove

ITA 7/JPR/2025[2011-12]Status: DisposedITAT Jaipur07 Mar 2025AY 2011-12

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

Section 202Section 271(1)Section 271(1)(b)Section 271BSection 271FSection 40Section 80C

deduction u/s 80C Rs.1.00 lac 1554/JP/24 2014-15 NFAC Delhi, dated 31-08- Dismissed the appeal 426 days 2023 condonation of holding that delay

SHAILENDRA GARG,SIRGANGANAGAR vs. ADDITIONAL/JOINT/DEPUTY/ASSISTANT COMMISSIONER OF INCOME TAX/INCOME TAX OFFICER, DELHI

In the result, the appeals of the assesseeare allowed for statistical purposes as indicated hereinabove

ITA 1560/JPR/2024[2015-16]Status: DisposedITAT Jaipur07 Mar 2025AY 2015-16

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

Section 202Section 271(1)Section 271(1)(b)Section 271BSection 271FSection 40Section 80C

deduction u/s 80C Rs.1.00 lac 1554/JP/24 2014-15 NFAC Delhi, dated 31-08- Dismissed the appeal 426 days 2023 condonation of holding that delay

SHAILENDRA GARG,SRIGANGANAGAR vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 6, JAIPUR, NCR BUILDING, STATUE CIRCLE, JAIPUR

In the result, the appeals of the assesseeare allowed for statistical purposes as indicated hereinabove

ITA 1555/JPR/2024[2014-15]Status: DisposedITAT Jaipur07 Mar 2025AY 2014-15

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

Section 202Section 271(1)Section 271(1)(b)Section 271BSection 271FSection 40Section 80C

deduction u/s 80C Rs.1.00 lac 1554/JP/24 2014-15 NFAC Delhi, dated 31-08- Dismissed the appeal 426 days 2023 condonation of holding that delay

SHAILENDRA GARG,SRIGANGANAGAR vs. ACIT/DCIT CIRCLE 6, JAIPUR, JAIPUR

In the result, the appeals of the assesseeare allowed for statistical purposes as indicated hereinabove

ITA 1563/JPR/2024[2016-17]Status: DisposedITAT Jaipur07 Mar 2025AY 2016-17

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

Section 202Section 271(1)Section 271(1)(b)Section 271BSection 271FSection 40Section 80C

deduction u/s 80C Rs.1.00 lac 1554/JP/24 2014-15 NFAC Delhi, dated 31-08- Dismissed the appeal 426 days 2023 condonation of holding that delay

SHAILENDRA GARG,JAIPUR vs. ACIT/DCIT, CIRCLE 6, JAIPUR, JAIPUR

In the result, the appeals of the assesseeare allowed for statistical purposes as indicated hereinabove

ITA 1564/JPR/2024[2016-17]Status: DisposedITAT Jaipur07 Mar 2025AY 2016-17

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

Section 202Section 271(1)Section 271(1)(b)Section 271BSection 271FSection 40Section 80C

deduction u/s 80C Rs.1.00 lac 1554/JP/24 2014-15 NFAC Delhi, dated 31-08- Dismissed the appeal 426 days 2023 condonation of holding that delay

SHAILENDRA GARG,SRIGANGANAGAR vs. ACIT/DCIT, CIRCLE-6, JAIPUR

In the result, the appeals of the assesseeare allowed for statistical\npurposes as indicated hereinabove

ITA 1556/JPR/2024[2015-16]Status: DisposedITAT Jaipur07 Mar 2025AY 2015-16
Section 271(1)Section 271(1)(b)Section 271BSection 271FSection 40Section 80C

deduction u/s 80C\n| Rs.1.00 lac\n| 1554/JP/24\n| 2014-15\n| NFAC Delhi, dated 31-08-\n| 2023 condonation of\n| delay