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4 results for “condonation of delay”+ Section 48clear

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Key Topics

Section 12A6Section 114Section 2633Section 143(1)3Section 12A(1)(ba)3Section 143(3)2Section 143(2)2Section 1992Condonation of Delay

SHRI SEWARAM CHARITABLE TRUST ,KOTA vs. ITO, WARD, EXEMPTION, UDAIPUR

The appeal of the assessee is allowed

ITA 7/JODH/2023[2020-21]Status: DisposedITAT Jodhpur10 Aug 2023AY 2020-21
Section 1Section 11Section 119Section 12ASection 12A(1)(ba)Section 139Section 139(4)Section 139(4)(a)Section 143(1)

condonation of delay from the Competent Authority hence, this Circular does not come to its rescue. From the combined reading of section 139(4A) and section 12A(1)(ba) and the explanatory Budget Memorandum of Finance Bill, 2017 as the appellant has filed the return of income beyond the due date (the due date was 15.02.2021 and the date

2
Charitable Trust2
Exemption2

EKKADAM SEVA SANSTHAN,SRIGANGANAGAR vs. THE CIT (EXEMPTION), JAIPUR

ITA 868/JODH/2024[NA]Status: DisposedITAT Jodhpur30 Oct 2025

Bench: SHRI. LALIET KUMAR (Judicial Member), DR. MITHA LAL MEENA (Accountant Member)

For Appellant: Shri Rajendra Jain, AdvocateFor Respondent: Smt. Runi Pal, CIT DR
Section 12A

section 12AB of the Income-tax Act, 1961 was rejected. 2. At the outset the Registry has pointed out that the present appeal is barred by limitation by 20 days for which the assessee had filed the condonation application for condoning the delay. 3. Ld. DR strongly opposed the condonation of delay. 4. After considering the condonation application filed

SHREE NAVKAR REALINFRA PRIVATE LIMITED,BHILWARA vs. PCIT, UDAIPUR

In the result, appeal of the assessee is allowed

ITA 133/JODH/2022[2017-18]Status: DisposedITAT Jodhpur24 Aug 2023AY 2017-18

Bench: Or At The Time Of Hearing Of This Appeal.”

Section 142(1)Section 143(2)Section 143(3)Section 263

condonation of delay we admit the appeal to be decided on merits. 4. The fact as culled out from the records is that the assessee has filed return of income for A.Y 2017-18 electronically on 16.10.2017 declaring total income of Rs. Nil. The case was selected for Limited Scrutiny through CASS. Notice

KRISHAN LAL OM PRAKASH,PADAMPUR vs. ITO WARD 1, SRI GANGANAGAR

Appeal of the assesse is allowed in the manner discussed as above

ITA 686/JODH/2024[2022-23]Status: DisposedITAT Jodhpur17 Jun 2025AY 2022-23

Bench: Shri Laliet Kumar, Hon'Ble & Dr. Mitha Lal Meena, Hon'Blekrishan Lal Om Prakash Shop No. 48, Nai Dhan Mandi, Padampur - 335041. Pan No. Aabfk1565H Assessee By Revenue By Date Of Hearing Date Of Pronouncement

Section 199

48, Nai Dhan Mandi, Padampur - 335041. PAN No. AABFK1565H Assessee by Revenue by Date of Hearing Date of Pronouncement ITA No. 686/Jodh/2024 (Assessment Year 2022-23) ITO, Ward-1, Sriganganagar. Shri Vedant Gupta, C.A. Shri Karni Dan, Addl. CIT (Sr. D.R.) 19.05.2025. 17.06.2025. ORDER DR. MITHA LAL MEENA, A.M. : This appeal by the assessee is directed against the order dated