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2 results for “condonation of delay”+ Section 84clear

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Chennai460Delhi333Kolkata322Mumbai310Bangalore158Hyderabad153Ahmedabad137Pune135Karnataka127Jaipur121Chandigarh102Surat79Visakhapatnam75Nagpur71Indore50Calcutta41Cuttack37Panaji32Lucknow31Cochin29Raipur26Guwahati23Kerala17Agra17Amritsar17Rajkot17Patna15SC13Jabalpur10Allahabad8Telangana6Ranchi5Rajasthan4Varanasi3Dehradun2Jodhpur2Orissa1Andhra Pradesh1DIPAK MISRA R.K. AGRAWAL PRAFULLA C. PANT1Punjab & Haryana1

Key Topics

Section 114Section 143(1)3Section 12A(1)(ba)3Section 12A2Section 143(3)2

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

M/S. SUNIL & COMPANY,JODHPUR vs. ACIT, CIRCLE-1, JODHPUR

In the result, appeal of the assessee is allowed

ITA 502/JODH/2018[2004-05]Status: DisposedITAT Jodhpur03 Aug 2023AY 2004-05

Bench: Its Hearing Before Your Honour.”

Section 143(2)Section 143(3)Section 36(1)(iii)

section 143(3)/254 of the Income Tax Act, by ACIT, Circle-01, Jodhpur[ here in after reffered to as “ld. AO”]. 2. The assessee has marched this appeal on the following grounds:- “1. That on the facts and in the circumstances of the case, Ld. CIT(A) erred in sustaining the disallowance of interest