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159 results for “condonation of delay”+ Section 12A(2)clear

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Key Topics

Section 12A244Section 11108Exemption89Section 80G62Section 12A(1)(ac)62Section 143(1)61Section 80G(5)(iii)55Condonation of Delay44Section 10

THE WEST BENGAL NATIONAL UNIVERSITY OF JURIDICIAL SCIENCE,KOLKATA vs. CIT(EXEMPTION) , KOLKATA

In the result, appeal of the assessee is allowed

ITA 2643/KOL/2019[2016-17]Status: DisposedITAT Kolkata30 Sept 2020AY 2016-17
Section 10Section 12ASection 143(2)Section 2Section 263

12A of the Act on 09/12/2016. Thereafter, the assessee filed a petition for condonation of delay in filing of Form No. 10 Thereafter, the assessee filed a petition for condonation of delay in filing of Form No. 10 Thereafter, the assessee filed a petition for condonation of delay in filing of Form No. 10 before the ld. CIT(E), Kolkata

WEST BENGAL TRADE PROMOTION ORGANISATION LIMITED ,KOLKATA vs. ITO (EXEMPTION), WARD - 1(3), KOLKATA , KOLKATA

In the result, the appeal of the assessee is partly allowed

Showing 1–20 of 159 · Page 1 of 8

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42
Limitation/Time-bar42
Section 25034
Charitable Trust31
ITA 36/KOL/2018[2009-10]Status: DisposedITAT Kolkata28 Jul 2020AY 2009-10

Bench: Shri S.S.Godara, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.36/Kol/2018 ("नधा"रणवष" / Assessment Year:2009-10)

For Appellant: Shri B. R. Dutta, CA, Shri Saurabh Bagaria, Advocate & Shri RiteshFor Respondent: Shri I. Jamir, CIT, Sr. DR & Smt. Ranu Biswas, Addl. CIT
Section 11Section 12ASection 144Section 25

condonation of delay in seeking registration was not available. 19. This clearly goes to prove that the first proviso to section 12A(2

KOLKATA METROPOLITAN DEVELOPMENT AUTHORITY,KOLKATA vs. J.C.I.T RANGE - 50,KOLKATA, KOLKATA

In the result, the appeals of the assessee in ITA Nos

ITA 724/KOL/2013[2007-08]Status: DisposedITAT Kolkata18 Aug 2017AY 2007-08

Bench: Hon’Ble Shri A.T. Varkey, Jm & Shri M.Balaganesh, Am ] I.T.A Nos. 723 & 724/Kol/2013 Assessment Years : 2006-07 & 2007-08 Kolkata Metropolitan Development Authority -Vs- C.I.T.-Xvii, Kolkata [Pan: Aaalk 0714 F] (Appellant) (Respondent) I.T.A Nos. 523 & 524/Kol/2013 Assessment Years : 2006-07 & 2007-08 Kolkata Metropolitan Development Authority -Vs- J.C.I.T., Kolkata [Pan: Aaalk 0714 F] (Appellant) (Respondent) For The Appellant : Shri J.P. Khaitan, Sr. Counsel Of Assessee For The Respondent : Shri Anand R. Baiwar, Cit Date Of Hearing : 09.08.2017 Date Of Pronouncement : 18.08.2017

For Appellant: Shri J.P. Khaitan, Sr. Counsel of AssesseeFor Respondent: Shri Anand R. Baiwar, CIT
Section 12ASection 143(3)Section 148Section 263

condonation of delay in seeking registration was not available. This clearly goes to prove that the first proviso to section 12A(2

KOLKATA METROPOLITAN DEVELOPMENT AUTHORITY,KOLKATA vs. J.C.I.T RANGE - 50,KOLKATA, KOLKATA

In the result, the appeals of the assessee in ITA Nos

ITA 723/KOL/2013[2006-07]Status: DisposedITAT Kolkata18 Aug 2017AY 2006-07

Bench: Hon’Ble Shri A.T. Varkey, Jm & Shri M.Balaganesh, Am ] I.T.A Nos. 723 & 724/Kol/2013 Assessment Years : 2006-07 & 2007-08 Kolkata Metropolitan Development Authority -Vs- C.I.T.-Xvii, Kolkata [Pan: Aaalk 0714 F] (Appellant) (Respondent) I.T.A Nos. 523 & 524/Kol/2013 Assessment Years : 2006-07 & 2007-08 Kolkata Metropolitan Development Authority -Vs- J.C.I.T., Kolkata [Pan: Aaalk 0714 F] (Appellant) (Respondent) For The Appellant : Shri J.P. Khaitan, Sr. Counsel Of Assessee For The Respondent : Shri Anand R. Baiwar, Cit Date Of Hearing : 09.08.2017 Date Of Pronouncement : 18.08.2017

For Appellant: Shri J.P. Khaitan, Sr. Counsel of AssesseeFor Respondent: Shri Anand R. Baiwar, CIT
Section 12ASection 143(3)Section 148Section 263

condonation of delay in seeking registration was not available. This clearly goes to prove that the first proviso to section 12A(2

DCIT(E),CIRCLE-2, KOLKATA, KOLKATA vs. M/S WEST BENGAL TRADE PROMOTION ORG., KOLKATA

In the result, appeal of revenue is dismissed

ITA 156/KOL/2017[2011-2012]Status: DisposedITAT Kolkata05 Jul 2018AY 2011-2012

Bench: "ी जे. सुधाकर रे"डी, लेखा सद"य एवं/And "ी ऐ. ट". वक", "यायीक सद"य) [Before Shri J. Sudhakar Reddy, Am & Shri A. T. Varkey, Jm]

Section 11Section 12ASection 12A(2)Section 147Section 148Section 25

condonation of delay in seeking registration was not available. 19. This clearly goes to prove that the first proviso to section 12A(2

SRI RAMKRISHNA SAMITY,SILIGURI vs. D.C.I.T.CIR - 2,SILIGURI, SILIGURI

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

ITA 1680/KOL/2012[2003-04]Status: DisposedITAT Kolkata09 Oct 2015AY 2003-04

Bench: : Shri Mahavir Singh & Shri M. Balaganesh

For Appellant: Shri Ananda Sen, Advocate, ld.ARFor Respondent: Dr. Adhir kr. Bar, CIT, ld.DR
Section 11Section 12ASection 143(3)Section 147

condonation of delay in seeking registration was not available. This clearly goes to prove that the first proviso to section 12A(2

DCIT, CIR-2, KOLKATA, KOLKATA vs. KARMAPA CHARITABLE TRUST,

In the result, the appeal filed by the revenue is dismissed

ITA 953/KOL/2015[2011-2012]Status: DisposedITAT Kolkata10 Jan 2018AY 2011-2012

Bench: The Tribunal Is Condoned & We Proceed To Hear The Appeal On Merits.

For Appellant: Shri Subash Agarwal, Advocate, ld.ARFor Respondent: Shri Arindam Bhattacharjee, Addl. CIT –DR
Section 10Section 12ASection 12A(2)Section 144

2. At the outset, the ld.DR submits that the appeal of the revenue was filed with a delay of 14 days and the said delay was due to administrative difficulties and referred to petition dt. 29-06-2015 filed to condone the delay, is on record, and argued in view of the above said reasons the delay of 14 days

DREAMLAND EDUCATION SOCIETY,HOOGHLY vs. ACIT, CIR-2, HOOGHLY, HOOGHLY

In the result the appeals of the assessee are allowed for statistical purposes

ITA 489/KOL/2016[2005-2006]Status: DisposedITAT Kolkata10 Aug 2016AY 2005-2006

Bench: Hon’Ble Sri N.V.Vasudevan, Jm & Dr.Arjun Lal Saini, Am] I.T.A Nos. 489-495/Kol/2016 Assessment Years : 2005-06 To 2011-12

For Appellant: Shri S.K.Tulsiyan, AdvocateFor Respondent: Shri G.Mallikarjuna, CIT(DR)
Section 11Section 12ASection 12A(2)Section 148Section 148(1)Section 249(4)

delay in filing these appeals are accordingly condoned. 5. The assessee is running a school upto XII standard under ICSE Board. The assesse is a registered society having been registered under the West Bengal Societies Registration Act, 1961 bearing registration No.S/32405 of 1981-82. As already stated it is solely engaged in imparting education to pre-primary and primary section

I.T.O.(EXEMPTIONS), WARD-2(1), DURGAPUR, DURGAPUR vs. M/S ST. XAVIER'S SCHOOL, BURDWAN, BURDWAN

In the result the appeals of the revenue are dismissed

ITA 2105/KOL/2016[2012-13]Status: DisposedITAT Kolkata11 May 2018AY 2012-13

Bench: Hon’Ble Shri P.M.Jagtap, Am & Shri S.S.Viswanethra Ravi, Jm ]

For Appellant: Shri Arindam Bhattcharjee, Addl. CITFor Respondent: None
Section 10(23)(c)Section 11Section 12ASection 143(2)Section 143(3)Section 148Section 2

condonation petition for delay in filing the application for registration u/s 12A [for the AYs under dispute] has not yet been decided by the CBDT and, therefore, the total incomes of the assessee were to be assessed as per commercial principles. The CIT (A) was also not justified in taking a similar stand that of the AO, without taking cognizance

I.T.O.(EXEMPTIONS), WARD-2(1), DURGAPUR, DURGAPUR vs. M/S ST. XAVIER'S SCHOOL, BURDWAN, BURDWAN

In the result the appeals of the revenue are dismissed

ITA 2102/KOL/2016[2009-10]Status: DisposedITAT Kolkata11 May 2018AY 2009-10

Bench: Hon’Ble Shri P.M.Jagtap, Am & Shri S.S.Viswanethra Ravi, Jm ]

For Appellant: Shri Arindam Bhattcharjee, Addl. CITFor Respondent: None
Section 10(23)(c)Section 11Section 12ASection 143(2)Section 143(3)Section 148Section 2

condonation petition for delay in filing the application for registration u/s 12A [for the AYs under dispute] has not yet been decided by the CBDT and, therefore, the total incomes of the assessee were to be assessed as per commercial principles. The CIT (A) was also not justified in taking a similar stand that of the AO, without taking cognizance

I.T.O.(EXEMPTIONS), WARD-2(1), DURGAPUR, DURGAPUR vs. M/S ST. XAVIER'S SCHOOL, BURDWAN, BURDWAN

In the result the appeals of the revenue are dismissed

ITA 2104/KOL/2016[2011-12]Status: DisposedITAT Kolkata11 May 2018AY 2011-12

Bench: Hon’Ble Shri P.M.Jagtap, Am & Shri S.S.Viswanethra Ravi, Jm ]

For Appellant: Shri Arindam Bhattcharjee, Addl. CITFor Respondent: None
Section 10(23)(c)Section 11Section 12ASection 143(2)Section 143(3)Section 148Section 2

condonation petition for delay in filing the application for registration u/s 12A [for the AYs under dispute] has not yet been decided by the CBDT and, therefore, the total incomes of the assessee were to be assessed as per commercial principles. The CIT (A) was also not justified in taking a similar stand that of the AO, without taking cognizance

I.T.O.(EXEMPTIONS), WARD-2(1), DURGAPUR, DURGAPUR vs. M/S ST. XAVIER'S SCHOOL, BURDWAN, BURDWAN

In the result the appeals of the revenue are dismissed

ITA 2101/KOL/2016[2008-09]Status: DisposedITAT Kolkata11 May 2018AY 2008-09

Bench: Hon’Ble Shri P.M.Jagtap, Am & Shri S.S.Viswanethra Ravi, Jm ]

For Appellant: Shri Arindam Bhattcharjee, Addl. CITFor Respondent: None
Section 10(23)(c)Section 11Section 12ASection 143(2)Section 143(3)Section 148Section 2

condonation petition for delay in filing the application for registration u/s 12A [for the AYs under dispute] has not yet been decided by the CBDT and, therefore, the total incomes of the assessee were to be assessed as per commercial principles. The CIT (A) was also not justified in taking a similar stand that of the AO, without taking cognizance

I.T.O.(EXEMPTIONS), WARD-2(1), DURGAPUR, DURGAPUR vs. M/S ST. XAVIER'S SCHOOL, BURDWAN, BURDWAN

In the result the appeals of the revenue are dismissed

ITA 2103/KOL/2016[2010-11]Status: DisposedITAT Kolkata11 May 2018AY 2010-11

Bench: Hon’Ble Shri P.M.Jagtap, Am & Shri S.S.Viswanethra Ravi, Jm ]

For Appellant: Shri Arindam Bhattcharjee, Addl. CITFor Respondent: None
Section 10(23)(c)Section 11Section 12ASection 143(2)Section 143(3)Section 148Section 2

condonation petition for delay in filing the application for registration u/s 12A [for the AYs under dispute] has not yet been decided by the CBDT and, therefore, the total incomes of the assessee were to be assessed as per commercial principles. The CIT (A) was also not justified in taking a similar stand that of the AO, without taking cognizance

INDIAN EX-SERVICE LEAGUE(W.B.),KOLKATA vs. CIT (EXEMPTION), KOLKATA , KOLKATA

In the result, the appeal of the assessee is allowed

ITA 398/KOL/2021[2018-19]Status: DisposedITAT Kolkata24 Nov 2022AY 2018-19

Bench: Shri Manish Borad, Hon’Ble & Shri Sonjoy Sarma, Hon’Bleassessment Year: 2018-19 Indian Ex-Services Ito (Exemption), Ward- League, (W.B.) 1(1), Kolkata. Cp/7/3, Block-Cp, Vs. Sector-V, Salt Lake City, Kolkata -700 091. Pan: Aaati 3629 R (Appellant) (Respondent) Present For: Appellant By : Shri Amiya Kumar Sahu, Advocate Respondent By : Shri Biswanath Das, Acit Date Of Hearing : 07.09.2022 Date Of Pronouncement : 24.11.2022 O R D E R Per Sonjoy Sarma, Jm: This Is An Appeal Preferred By The Assessee For A.Y. 2018-19 Is Directed Against The Order Of Ld. Cit(A), National Faceless Appeal Centre Dated 17.09.2021 U/S 143(1) Of The Income-Tax Act, 1961. The Assessee Has Taken The Following Grounds Of Appeal: “I. For That The Cit(A) Fails To Understand That The Tax Is Payable On Income Not On Gross Receipts Thus Disallowance Of Revenue Expenditures Pent Is Unlawful, Whimsical Based On Surmises & Thus Order Passed By The Cit(A) Confirming The Assessment Order Is Liable To Be Set Aside.

For Appellant: Shri Amiya Kumar Sahu, AdvocateFor Respondent: Shri Biswanath Das, ACIT
Section 11Section 11(1)(a)Section 143(1)

condone the delay in filing Form No. 10B. The latest CBDT's Circular is reproduced herewith: CIRCULAR NO. 2/2020 [F. NO. 197/55/2018-ITA-l], DATED 3-1-2020 4 Indian Ex-Services League (W.B.) A.Y. 2018-19 Under the provision of section 12A of Income-tax Act, 1961 (hereafter Act') where the total income of a trust or institution as computed under

BASTUHARA SAHAYATA SAMITI,KOLKATA vs. ITO, WARD 1(2)(EXEMPTION),, KOLKATA

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

ITA 444/KOL/2025[2016-17]Status: DisposedITAT Kolkata28 Jul 2025AY 2016-17

Bench: Shri Duvvuru Rl Reddy, Vice-(Kz) I.T.A. No. 444/Kol/2025 Assessment Year: 2016-2017 Bastuhara Sahayata Samiti,……………….…Appellant 27/1B, Bidhan Sarani, Srimini Market, Kolkata-700006, West Bengal [Pan:Aaatb7422R] -Vs.- Income Tax Officer,……………………………..Respondent Ward-1(2), (Exemption), Kolkata, Office Of The Income Tax Officer, 10B, Middleton Row, Kolkata-700071 Appearances By: Shri S.K. Tulsian, Advocate & Ms. Puja Somani, C.A., Appeared On Behalf Of The Assessee Shri Somnath Das Biswas, Sr. D.R., Appeared On Behalf Of The Revenue Date Of Concluding The Hearing: May 20, 2025 Date Of Pronouncing The Order: July 28, 2025 O R D E R

Section 119(2)(b)Section 12ASection 142(1)Section 143(2)Section 143(3)

delay is condoned in the appeal. 4. The facts in brief are that the assessee filed its return of income for the assessment year 2016-17 on 22.09.2016 through CPC declaring NIL gross total income vide e-filing. The case was selected for Complete Scrutiny through CASS. Notice under section 143(2) of the Income Tax Act dated

DCIT, MIDDLETONTON ROW vs. BISHNUPUR PUBLIC EDUCATION INSTITUTE, BISHNUPUR

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 1021/KOL/2023[2016-17]Status: DisposedITAT Kolkata24 Feb 2025AY 2016-17

Bench: Shri Rajesh Kumar, Am & Shri Pradip Kumar Choubey, Jm Bishnupur Public Education Institute Dcit 10B, Middleton Row, 5 Th Floor, Gopeswarpalli, Bishnupur, Vs. Kolkata-700071, West Bengal Bankura-722122, West Bengal (Appellant) (Respondent) Pan No. Aabtb4176D Assessee By : S/Shri S.M. Surana & Sunil Surana & Dipak Kumar, Ars Revenue By : Shri Subhendu Datta, Dr Date Of Hearing: 03.02.2025 Date Of Pronouncement : 24.02.2025

For Appellant: S/Shri S.M. Surana &For Respondent: Shri Subhendu Datta, DR
Section 11Section 11(2)Section 12ASection 13(9)Section 139Section 139(1)Section 139(4)

condoning the delay in filing the form no.10 on 15.11.2018. However, the same was dismissed by the ld. CIT(E) on 20.12.2018. Finally, the ld. AO assessed the income at ₹3,80,90,390/- by rejecting the claim of the assessee u/s 11(2) of the Act. 05. In the appellate proceedings, the ld. CIT (A) allowed the appeal

ASANSOL DURGAPUR DEVELOPMENT AUTHORITY,DURGAPUR vs. CIT, DURGAPUR, DURGAPUR

In the result, assessee’s appeal stands allowed

ITA 756/KOL/2010[-----------]Status: DisposedITAT Kolkata24 Jun 2016

Bench: Shri Waseem Ahmed & Shri S.S.Viswanethra Raviasansol Durgapur V/S. Commissioner Of Development Authority Income Tax, 1St Administrative Durgapur, Urmila Building, City Center, Bhawan, City Center Durgapur, West Bengal [Pan No.Aaala 0733G] .. अपीलाथ" /Appellant ""यथ"/Respondent

Section 10Section 11Section 12ASection 2(15)

2 trust which though stands suitably explained as per accompanying condonation petition of delay. The ld. DR raised no objection if the delay of condonation is considered. Hence, we condone the delay and proceed for hearing the appeal. 3. Solitary ground raised by assessee in this appeal is that Ld. CIT erred in rejecting the registration application u/s 12AA

SHREE KARNI MATA TRUST,KOLKATA vs. CIT(EXEMPTION),, KOLKATA

In the result, both the appeals filed by the assessee are partly allowed for statistical purposes

ITA 1214/KOL/2025[----]Status: DisposedITAT Kolkata11 Aug 2025

Bench: Shri George Mathan & Shri Rakesh Mishra

Section 12ASection 12A(1)(ac)Section 5Section 80G

condone the delay and admit the appeals for adjudication. 2. The assessee is in appeal before the Tribunal raising the following grounds of appeal: I. ITA No. 1213/KOL/2025: “1. That the Rejection Order for registration under section 12A

SHREE KARNI MATA TRUST,KOLKATA vs. CIT(EXEMPTIION),, KOLKATA

In the result, both the appeals filed by the assessee are partly allowed for statistical purposes

ITA 1213/KOL/2025[----]Status: DisposedITAT Kolkata11 Aug 2025

Bench: Shri George Mathan & Shri Rakesh Mishra

Section 12ASection 12A(1)(ac)Section 5Section 80G

condone the delay and admit the appeals for adjudication. 2. The assessee is in appeal before the Tribunal raising the following grounds of appeal: I. ITA No. 1213/KOL/2025: “1. That the Rejection Order for registration under section 12A

SEARSALE SRI RAM KRISHNA SHARADA CHETANA SANGHA,BURDWAN vs. WARD-2(1),EXEMPTION. , DURGAPUR

The appeals of the assessee are treated as allowed for statistical purposes

ITA 190/KOL/2023[2016-17]Status: DisposedITAT Kolkata25 Apr 2023AY 2016-17

Bench: Shri Rajpal Yadav, Vice- & Shri Rajesh Kumar

Section 119(2)(b)Section 12ASection 139(1)Section 143(1)Section 250

2. The Registry has pointed out that appeals are time-barred by two days. After considering the explanation of the assessee, we condone the delay and proceed to decide the appeals on merit. 3. The grounds of appeals taken by the assessee in both the years are verbatim same. It has taken three grounds in each assessment year. In brief