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4 results for “condonation of delay”+ Section 37(1)clear

Sorted by relevance

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Key Topics

Section 1112Section 143(1)(a)6Section 143(1)6Section 1546Section 11(2)4Section 12A3Exemption3Disallowance3Section 139(9)

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 143(1)(a), your honor will observe that there is no clause (provision) which empowers Ld. A.O. to disallow the expenditures if no Audit Report in Form 10B is uploaded online and therefore, the Adjustment of Rs. 1,05,26,665/- is beyond the powers and jurisdiction of the Ld. A.O. u/s 143(1)(a). Dushkal Go Sewa Samiti

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

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

2
Section 139(4)2
Addition to Income2
Condonation of Delay2
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 143(1)(a), your honor will observe that there is no clause (provision) which empowers Ld. A.O. to disallow the expenditures if no Audit Report in Form 10B is uploaded online and therefore, the Adjustment of Rs. 1,05,26,665/- is beyond the powers and jurisdiction of the Ld. A.O. u/s 143(1)(a). Dushkal Go Sewa Samiti

UMED HOSPITAL MEDICARE RELIEF SOCIETY,JODHPUR vs. DCIT, CPC /ITO, EXEMPTION WARDM,, BANGALORE. JODHPUR

ITA 175/JODH/2022[2015-16]Status: DisposedITAT Jodhpur06 Oct 2023AY 2015-16
Section 11Section 11(2)Section 12ASection 143(1)Section 143(1)(a)Section 250Section 288

37 to 39] 5] That on 17.08.2018 the appellant trust had filed an application u/s 154 of the Act before ITO, Exemption, Jodhpur seeking to rectify the intimation u/s 143(1) of the Act along with Form 10 and resolution passed requesting to accept the Form 10, which is pending adjudication till date. [PB Page No. 40] 6] That

M/S. KHADI GRAMMODHYOG PRATISTHAN,BIKANER vs. ADIT, CPC / ITO, WARD-1(2), BANGALURU / BIKANER

In the result, appeal of the assessee is partly allowed

ITA 87/JODH/2023[2019-20]Status: DisposedITAT Jodhpur31 Aug 2023AY 2019-20
Section 139(1)Section 139(4)Section 143(1)Section 250(6)

section 250(6) of the Act, it is the duty of the Commissioner (Appeals) to state a point in dispute, record the reasons and pass a speaking order. The Hon'ble Supreme Court in the case of Kranti Associates Pvt. Ltd. v. Masood Ahmed Khan (2010) 9 SCC 49% and Canara Bank v. V. K. Awasthy