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5 results for “condonation of delay”+ Section 2(47)clear

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Key Topics

Section 12A19Section 1546Section 116Section 143(1)(a)4Section 115B4Section 133Section 13(1)(c)3Section 693Exemption

DUSHKAL GO SEWA SAMITI,SUMERPUR vs. ITO (EXEMPTION), JODHPUR

In the result, both the appeals of the assessee are allowed

ITA 5/JODH/2022[2018-19]Status: DisposedITAT Jodhpur06 Oct 2023AY 2018-19
Section 11Section 139(9)Section 143(1)Section 143(1)(a)Section 154

section 119(2)(b) General Of Income Tax should be construed liberally, particularly in matters of (Bombay High Court) entertaining application seeking condonation of delay. Refusing to condone delay can result in a meritorious matter being thrown out at the very threshold and cause of justice being defeated. When substantial justice and technical considerations are pitted against each other

DUSHKAL GO SEWA SAMITI,SUMERPUR vs. ITO (EXEMPTION), JODHPUR

In the result, both the appeals of the assessee are allowed

3
Disallowance2
Condonation of Delay2
Rectification u/s 1542
ITA 9/JODH/2022[2017-18]Status: DisposedITAT Jodhpur06 Oct 2023AY 2017-18
Section 11Section 139(9)Section 143(1)Section 143(1)(a)Section 154

section 119(2)(b) General Of Income Tax should be construed liberally, particularly in matters of (Bombay High Court) entertaining application seeking condonation of delay. Refusing to condone delay can result in a meritorious matter being thrown out at the very threshold and cause of justice being defeated. When substantial justice and technical considerations are pitted against each other

MAHADEVIA CHARITABLE TRUST ,AHMEDABAD vs. PR. CIT(CENTRAL), JAIPUR, JAIPUR

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

ITA 396/JODH/2019[2019-20]Status: DisposedITAT Jodhpur25 Jan 2023AY 2019-20

Bench: Shri B. R. Baskaran & Shri Sandeep Gosain

Section 11Section 12ASection 13Section 13(1)(c)Section 13(3)Section 153A

2. The appeal is barred by limitation by 14 days. The assessee has filed a petition requesting the bench to condone the delay. It was explained that there was delay in getting legal advice and accordingly, it is prayed that the delay may be condoned. We have heard the parties on this preliminary issue. Having regard to the submissions made

GLOBAL HEALTH RESEARCH AND MANAGEMENT INSTITUTE ,UDAIPUR vs. PR. CIT(CENTRAL), JAIPUR , JAIPUR

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

ITA 397/JODH/2019[2019-20]Status: DisposedITAT Jodhpur25 Jan 2023AY 2019-20

Bench: Shri B. R. Baskaran & Shri Sandeep Gosain

Section 115BSection 12ASection 13Section 13(1)(c)Section 153A

2. The appeal is barred by limitation by 35 days. The assessee has filed a petition requesting the bench to condone the delay. It was explained that the order of Ld PCIT has been served to the old address of the assessee and hence it came to the knowledge of the late. Accordingly, it is prayed that the delay

RAHUL JOSHI,BIKANER vs. ITO, WARD 1(2), BIKANER

Appeal is partly allowed

ITA 23/JODH/2025[2018-19]Status: DisposedITAT Jodhpur27 May 2025AY 2018-19

Bench: Shri Rajpal Yadav, HonʼBle & Dr. Mitha Lal Meena, Hon'Ble

Section 115BSection 69

delay is condoned and appeal admitted on merits. 3. We have heard both the sides and perused the material available on record. We find that Id. CIT(A) has rejected the appeal of the assessee by observing that perusal of the information available on the insight portal reveals that the assessee has made trading in bitcoins to the extent