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24 results for “condonation of delay”+ Section 12A(1)clear

Sorted by relevance

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Key Topics

Section 12A48Section 12A(2)20Section 260A18Revision u/s 26315Exemption13Penalty10Addition to Income10Section 2606Section 12(2)

THE COMMISSIONER OF INCOME TAX vs. M/S KARNATAKA STATE STUDENTS WELFARE FUND

The appeal stands dismissed

ITA/252/2021HC Karnataka30 Nov 2021

Bench: S.SUJATHA,HANCHATE SANJEEVKUMAR

Section 12(2)Section 12ASection 12A(2)Section 143(3)Section 148Section 260Section 260A

12A of the Income tax Act, before amendment by the Act, provided that a trust or an institution can claim exemption under sections 11 and 12 only after registration under section 12AA of the said Act has been granted. In case of trusts or institutions which apply for registration after June 1, 2007, the registration shall be effective only prospectively

Showing 1–20 of 24 · Page 1 of 2

5
Section 143(3)5
Section 1485
Reopening of Assessment5

THE COMMISSIONER OF INCOME TAX vs. M/S KARNATAKA STATE STUDENTS WELFARE FUND

The appeal stands dismissed

ITA/250/2021HC Karnataka30 Nov 2021

Bench: S.SUJATHA,HANCHATE SANJEEVKUMAR

Section 12(2)Section 12ASection 12A(2)Section 143(3)Section 148Section 260Section 260A

12A of the Income tax Act, before amendment by the Act, provided that a trust or an institution can claim exemption under sections 11 and 12 only after registration under section 12AA of the said Act has been granted. In case of trusts or institutions which apply for registration after June 1, 2007, the registration shall be effective only prospectively

THE COMMISSIONER OF INCOME TAX vs. M/S KARNATAKA STATE STUDENTS WELFARE FUND

The appeal stands dismissed

ITA/279/2021HC Karnataka30 Nov 2021

Bench: S.SUJATHA,HANCHATE SANJEEVKUMAR

Section 12(2)Section 12ASection 12A(2)Section 143(3)Section 148Section 260Section 260A

12A of the Income tax Act, before amendment by the Act, provided that a trust or an institution can claim exemption under sections 11 and 12 only after registration under section 12AA of the said Act has been granted. In case of trusts or institutions which apply for registration after June 1, 2007, the registration shall be effective only prospectively

THE COMMISSIONER OF INCOME TAX vs. M/s KARNATAKA STATE STUDENTS WELFARE FUND

The appeal stands dismissed

ITA/253/2021HC Karnataka30 Nov 2021

Bench: S.SUJATHA,HANCHATE SANJEEVKUMAR

Section 12(2)Section 12ASection 12A(2)Section 143(3)Section 148Section 260Section 260A

12A of the Income tax Act, before amendment by the Act, provided that a trust or an institution can claim exemption under sections 11 and 12 only after registration under section 12AA of the said Act has been granted. In case of trusts or institutions which apply for registration after June 1, 2007, the registration shall be effective only prospectively

THE COMMISSIONER OF INCOME TAX vs. M/S KARNATAKA STATE STUDENTS WELFARE FUND

The appeal stands dismissed

ITA/251/2021HC Karnataka30 Nov 2021

Bench: S.SUJATHA,HANCHATE SANJEEVKUMAR

Section 12(2)Section 12ASection 12A(2)Section 143(3)Section 148Section 260Section 260A

12A of the Income tax Act, before amendment by the Act, provided that a trust or an institution can claim exemption under sections 11 and 12 only after registration under section 12AA of the said Act has been granted. In case of trusts or institutions which apply for registration after June 1, 2007, the registration shall be effective only prospectively

M/S NEW MANGALORE PORT TRUST vs. COMMISSIONER OF INCOME TAX

WP/44116/2014HC Karnataka06 Jun 2018

Bench: The Hon’Ble Mr. Justice B. Veerappa

Section 10(20)Section 12ASection 143

condoned the delay and directed the Commissioner of Income Tax, Mangalore to grant registration under Section 12A w.e.f. 1.4.2003. The Tribunal also taken note of the fact that the assessee was granted exemption under the provisions of Section 10(20) of the Act till 31.3.2003. Accordingly, the appeal came to be allowed. 12 13. It is also not in dispute

M/S NEW MANGALORE PORT TRUST vs. COMMISSIONER OF INCOME TAX

WP/44118/2014HC Karnataka06 Jun 2018

Bench: The Hon’Ble Mr. Justice B. Veerappa

Section 10(20)Section 12ASection 143

condoned the delay and directed the Commissioner of Income Tax, Mangalore to grant registration under Section 12A w.e.f. 1.4.2003. The Tribunal also taken note of the fact that the assessee was granted exemption under the provisions of Section 10(20) of the Act till 31.3.2003. Accordingly, the appeal came to be allowed. 12 13. It is also not in dispute

M/S NEW MANGALORE PORT TRUST vs. COMMISSIONER OF INCOME TAX

WP/44120/2014HC Karnataka06 Jun 2018

Bench: The Hon’Ble Mr. Justice B. Veerappa

Section 10(20)Section 12ASection 143

condoned the delay and directed the Commissioner of Income Tax, Mangalore to grant registration under Section 12A w.e.f. 1.4.2003. The Tribunal also taken note of the fact that the assessee was granted exemption under the provisions of Section 10(20) of the Act till 31.3.2003. Accordingly, the appeal came to be allowed. 12 13. It is also not in dispute

M/S NEW MANGALORE PORT TRUST vs. COMMISSIONER OF INCOME TAX

WP/44117/2014HC Karnataka06 Jun 2018

Bench: The Hon’Ble Mr. Justice B. Veerappa

Section 10(20)Section 12ASection 143

condoned the delay and directed the Commissioner of Income Tax, Mangalore to grant registration under Section 12A w.e.f. 1.4.2003. The Tribunal also taken note of the fact that the assessee was granted exemption under the provisions of Section 10(20) of the Act till 31.3.2003. Accordingly, the appeal came to be allowed. 12 13. It is also not in dispute

M/S SPPORTHI SADAN CONVENT vs. THE COMMISSIONER OF INCOME TAX

Accordingly, the appeal fails and stands dismissed

ITA/100066/2015HC Karnataka17 Feb 2016

Bench: The Itat. The Said Appeal Was Presented With The Delay Of 997 Days. The Tribunal On

Section 11Section 12ASection 260A

1. THE COMMISSIONER OF INCOME TAX OPP. CIVIL HOSPITAL DR. B.R. AMBEDKAR ROAD, BELAGAVI-590 001. 2. THE ASSISTANT COMMISSION OF INCOME TAX, CIRCLE –2, BELGAVI. ... RESPONDENTS (BY SRI.Y.V.RAVIRAJ, ADV.) : 2 : THIS ITA IS FILED U/S.260A OF THE INCOME-TAX ACT 1961, PRAYING TO FORMULATE THE SUBSTANTIAL QUESTION OF LAW STATED ABOVE AND ALLOW THE APPEAL AND SET ASIDE

M/S SEVA SADAN CONVENT vs. THE COMMISSIONER OF

Accordingly, the appeal fails and stands dismissed

ITA/100065/2015HC Karnataka17 Feb 2016

Bench: The Itat. The Said Appeal Was Presented With The Delay Of 997 Days. The Tribunal On

Section 11Section 12ASection 260A

1 : IN THE HIGH COURT OF KARNATAKA DHARWAD BENCH DATED THIS THE 17TH DAY OF FEBRUARY, 2016 PRESENT THE HON’BLE MR.JUSTICE H.BILLAPPA AND THE HON’BLE MR.JUSTICE P.S.DINESH KUMAR I.T.A.No.100065/2015 BETWEEN: M/S SEVA SADAN CONVENT, K.H.B. COLONY, M.I.G. 257, 5TH CROSS, MUDDEBIHAL-586 2012 BIJAPUR, REPRESENTED BY ITS AUTHOR, SR. CELINE MENDONCA AGED ABOUT 64 YEARS

THE PR. COMMISSIONER OF INCOME TAX vs. M/S FEATHERLITE

Appeal is disposed of as withdrawn without answering

ITA/143/2016HC Karnataka18 Jul 2018

Bench: S.SUJATHA,VINEET KOTHARI

Section 260A

delay in filing the appeal is condoned. I.A.1/2016 is allowed accordingly. 2. Both the learned counsels have brought to the notice of this Court that the Central Board of Direct Taxes, Department of Revenue, Ministry of Finance, Date of Order 18-07-2018 I.T.A.No.143/2016 The Pr. Commissioner of Income-Tax and Anr. vs. M/s Featherlite Corporation. 3/12 Government

PR COMMISSIONER OF INCOME TAX vs. M/S ST ANNS SOCIETY

Appeal is disposed of as withdrawn without answering the

ITA/1067/2017HC Karnataka26 Jul 2018

Bench: S.SUJATHA,VINEET KOTHARI

Section 260

delay in filing the appeal is condoned. I.A.1/2018 is allowed accordingly. 2. Learned counsel for the Appellants-Revenue has brought to the notice of this Court that the Central Board of Direct Taxes, Department of Revenue, Ministry of Finance, Government of India, New Delhi, has recently issued a revised Circular No.3/2018, dated 11th July, 2018, revising the monetary limits

PR COMMISSIONER OF INCOME TAX vs. SRI P M A RAZAK

Appeal is dismissed as not pressed/withdrawn without

ITA/63/2018HC Karnataka26 Jul 2018

Bench: S.SUJATHA,VINEET KOTHARI

Section 260A

delay in filing the appeal is condoned. I.A.2/2018 is allowed accordingly. 2. Both the learned counsels have brought to the notice of this Court that the Central Board of Direct Taxes, Department of Revenue, Ministry of Finance, Government of India, New Delhi, has recently issued a revised Circular No.3/2018, dated 11th July, 2018, revising the monetary limits for filing appeals

THE PR COMMISSIONER OF INCOME TAX vs. M/S VENKATESHA EDUCATION SOCIETY

Appeal is disposed of as withdrawn without answering

ITA/123/2018HC Karnataka16 Jul 2018

Bench: S.SUJATHA,VINEET KOTHARI

Section 260A

delay in filing the appeal is condoned. I.A.2/2018 is allowed accordingly. 2. Both the learned counsels have brought to the notice of this Court that the Central Board of Direct Taxes, Department of Revenue, Ministry of Finance, Government of India, New Delhi, has recently issued a revised Circular No.3/2018, dated 11th July, 2018, revising the monetary limits for filing appeals

THE COMMISSIONER OF vs. M/S BOSCH LTD

Appeal is disposed of as withdrawn without answering

ITA/363/2018HC Karnataka16 Jul 2018

Bench: The Income Tax Appellate Tribunal, High Courts & Supreme Court & The Earlier Monetary Limits For The High Courts Is

Section 260A

delay in filing the appeal is condoned. I.A.1/2018 is allowed accordingly. 2. Learned counsel for the Appellants-Revenue has brought to the notice of this Court that the Central Board of Direct Taxes, Department of Revenue, Ministry of Finance, Government of India, New Delhi, has recently issued a revised Circular No.3/2018, dated 11th July, 2018, revising the monetary limits

THE PR COMMISSIONER OF INCOME TAX vs. M/S VENKATESHA EDUCATION SOCIETY

Appeal is disposed of as withdrawn without answering

ITA/121/2018HC Karnataka16 Jul 2018

Bench: S.SUJATHA,VINEET KOTHARI

Section 260A

delay in filing the appeal is condoned. I.A.2/2018 is allowed accordingly. 2. Both the learned counsels have brought to the notice of this Court that the Central Board of Direct Taxes, Department of Revenue, Ministry of Finance, Government of India, New Delhi, has recently issued a revised Circular No.3/2018, dated 11th July, 2018, revising the monetary limits for filing appeals

THE PR COMMISSIONER OF INCOME TAX vs. M/S VENKATESHA EDUCATION SOCIETY

Appeal is disposed of as withdrawn without answering

ITA/122/2018HC Karnataka16 Jul 2018

Bench: S.SUJATHA,VINEET KOTHARI

Section 260A

delay in filing the appeal is condoned. I.A.2/2018 is allowed accordingly. 2. Both the learned counsels have brought to the notice of this Court that the Central Board of Direct Taxes, Department of Revenue, Ministry of Finance, Government of India, New Delhi, has recently issued a revised Circular No.3/2018, dated 11th July, 2018, revising the monetary limits for filing appeals

THE COMMISSIONER OF vs. M/S BOSCH LTD

Appeal is disposed of as withdrawn without answering

ITA/366/2018HC Karnataka16 Jul 2018

Bench: The Income Tax Appellate Tribunal, High Courts & Supreme Court & The Earlier Monetary Limits For The High Courts Is

Section 260A

delay in filing the appeal is condoned. I.A.2/2018 is allowed accordingly. 2. Learned counsel for the Appellants-Revenue has brought to the notice of this Court that the Central Board of Direct Taxes, Department of Revenue, Ministry of Finance, Government of India, New Delhi, has recently issued a revised Circular No.3/2018, dated 11th July, 2018, revising the monetary limits

THE PR COMMISSIONER OF INCOME TAX vs. M/S VENKATESHA EDUCATION SOCIETY

Appeal is disposed of as withdrawn without answering

ITA/120/2018HC Karnataka16 Jul 2018

Bench: S.SUJATHA,VINEET KOTHARI

Section 260A

delay in filing the appeal is condoned. I.A.2/2018 is allowed accordingly. 2. Both the learned counsels have brought to the notice of this Court that the Central Board of Direct Taxes, Department of Revenue, Ministry of Finance, Government of India, New Delhi, has recently issued a revised Circular No.3/2018, dated 11th July, 2018, revising the monetary limits for filing appeals