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42 results for “condonation of delay”+ Section 154(7)clear

Sorted by relevance

Patna472Delhi389Mumbai361Chennai298Pune235Bangalore226Kolkata145Karnataka131Ahmedabad111Hyderabad104Nagpur102Jaipur90Chandigarh79Visakhapatnam75Surat58Amritsar55Indore46Lucknow42Cochin38Calcutta34Raipur28Rajkot21Cuttack20Guwahati18Jodhpur17Agra17Allahabad10SC9Jabalpur8Ranchi5Telangana4Varanasi4Panaji4Orissa1Andhra Pradesh1Rajasthan1Dehradun1

Key Topics

Section 1158Section 15444Section 12A39Section 143(1)37Addition to Income28Condonation of Delay21Section 143(3)20Section 6816Rectification u/s 154

DY. CIT(EXEMPTION), LUCKNOW vs. MORADABAD DEVELOPMENT AUTHORITY, MORADABAD

In the result, ITA No. 1071/Del/2020, ITA No

ITA 273/LKW/2019[2014-15]Status: DisposedITAT Lucknow31 Jan 2025AY 2014-15

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudharyita Nos.273,199/Lkw/2019 A.Ys. 2014-15 & 2015-16 Dy. Commissioner Of Income Tax Vs. M/S Moradabad Development (Exemption), Lucknow Authority, Kanth Road, Moradabad Pan:Aajfm7731M (Appellant) (Respondent)

For Appellant: Ms. Shweta Mittal, C.A. & Sh. Mradul Agarwal C.AFor Respondent: Sh. Mazahar Akram, CIT DR
Section 11Section 12ASection 13Section 154Section 2(15)Section 250

section 2(15) and the various case laws on the subject, which again were outside the purview of jurisdiction under section 154 and his own powers under section 250. 23. It may not be out of place to mention at this stage, that the Hon’ble Lucknow Bench of the ITAT has dealt with this issue (of violation of section

Showing 1–20 of 42 · Page 1 of 3

16
Section 119(2)(b)15
Exemption15
Section 25013

MORADABAD DEVELOPMENT AUTHORITY,MORADABAD vs. DCIT(EXEMPTION), LUCKNOW

In the result, ITA No. 1071/Del/2020, ITA No

ITA 1072/DEL/2020[2015-16]Status: DisposedITAT Lucknow31 Jan 2025AY 2015-16

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudharyita Nos.273,199/Lkw/2019 A.Ys. 2014-15 & 2015-16 Dy. Commissioner Of Income Tax Vs. M/S Moradabad Development (Exemption), Lucknow Authority, Kanth Road, Moradabad Pan:Aajfm7731M (Appellant) (Respondent)

For Appellant: Ms. Shweta Mittal, C.A. & Sh. Mradul Agarwal C.AFor Respondent: Sh. Mazahar Akram, CIT DR
Section 11Section 12ASection 13Section 154Section 2(15)Section 250

section 2(15) and the various case laws on the subject, which again were outside the purview of jurisdiction under section 154 and his own powers under section 250. 23. It may not be out of place to mention at this stage, that the Hon’ble Lucknow Bench of the ITAT has dealt with this issue (of violation of section

MORADABAD DEVELOPMENT AUTHORITY,MORADABAD vs. DY. CIT(EXEMPTION), LUCKNOW

In the result, ITA No. 1071/Del/2020, ITA No

ITA 1073/DEL/2020[2016-17]Status: DisposedITAT Lucknow31 Jan 2025AY 2016-17

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudharyita Nos.273,199/Lkw/2019 A.Ys. 2014-15 & 2015-16 Dy. Commissioner Of Income Tax Vs. M/S Moradabad Development (Exemption), Lucknow Authority, Kanth Road, Moradabad Pan:Aajfm7731M (Appellant) (Respondent)

For Appellant: Ms. Shweta Mittal, C.A. & Sh. Mradul Agarwal C.AFor Respondent: Sh. Mazahar Akram, CIT DR
Section 11Section 12ASection 13Section 154Section 2(15)Section 250

section 2(15) and the various case laws on the subject, which again were outside the purview of jurisdiction under section 154 and his own powers under section 250. 23. It may not be out of place to mention at this stage, that the Hon’ble Lucknow Bench of the ITAT has dealt with this issue (of violation of section

MORADABAD DEVELOPMENT AUTHORITY,MORADABAD vs. DCIT(EXEMPTION), LUCKNOW

In the result, ITA No. 1071/Del/2020, ITA No

ITA 1071/DEL/2020[2014-15]Status: DisposedITAT Lucknow31 Jan 2025AY 2014-15

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudharyita Nos.273,199/Lkw/2019 A.Ys. 2014-15 & 2015-16 Dy. Commissioner Of Income Tax Vs. M/S Moradabad Development (Exemption), Lucknow Authority, Kanth Road, Moradabad Pan:Aajfm7731M (Appellant) (Respondent)

For Appellant: Ms. Shweta Mittal, C.A. & Sh. Mradul Agarwal C.AFor Respondent: Sh. Mazahar Akram, CIT DR
Section 11Section 12ASection 13Section 154Section 2(15)Section 250

section 2(15) and the various case laws on the subject, which again were outside the purview of jurisdiction under section 154 and his own powers under section 250. 23. It may not be out of place to mention at this stage, that the Hon’ble Lucknow Bench of the ITAT has dealt with this issue (of violation of section

SHRI RAM GOPAL DOHARE,BAREILLY vs. INCOME TAX OFFICER, WARD-2(3), BAREILLY

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

ITA 195/LKW/2019[2007-08]Status: DisposedITAT Lucknow08 Aug 2022AY 2007-08

Bench: Shri T.S. Kapoorassessment Year 2007-08 Ram Gopal Dohare, Commissioner Of Income (Appeal), 63-Akashpuram Pilibhit Bypass, Vs. Aaykar Bhawan, Jagatpur, Kamla Nehru Marg, Bareilly-243006 Bareilly - 243001 Pan – Adord 4122H (Appellant) (Respondent)

Section 143(1)(a)Section 154Section 154(7)

section 154(7) of the I.T. Act 1961. Principal of natural justice say that appellant condonation of delay should be condoned

ARPIT KUMAR TOMAR,UTTAR PRADESH vs. INCOME TAX OFFICER, LUCKNOW

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 250/LKW/2023[2019-2020]Status: DisposedITAT Lucknow24 Feb 2025AY 2019-2020

Bench: Shri Kul Bharat & Shri Anadee Nath Misshraassessment Year: 2019-20 Arpit Kumar Tomar Income Tax Officer V. Flat No.B3, B21, Krishna 6(1), Lucknow, Uttar Garden, Sadarpur, Ghaziabad, Pradesh. Uttar Pradesh-201021. Pan:Ajbpt8004B (Appellant) (Respondent) Appellant By: Shri V. Balaji, Fca Respondent By: Shri Sanjeev Krishna Sharma, Addl. Cit(Dr) Date Of Hearing: 13 02 2025 Date Of Pronouncement: 24 02 2025 O R D E R

For Appellant: Shri V. Balaji, FCAFor Respondent: Shri Sanjeev Krishna Sharma, Addl
Section 139(1)Section 143(1)Section 154Section 90

section 119(2)(b) cannot be faulted.” Page 7 of 14 4.12. Thus, once a specific course of action has been laid down by the competent authority under the Act, it is not open for the subordinate authorities to ignore such procedures. it may be beneficial to refer to the decision of the Hon’ble Supreme Court in the case

M/S PRAMOD TELECOM PVT.LTD.,LUCKNOW vs. DCIT/ACIT-3, LUCKNOW

In the result, in ITA. No

ITA 243/LKW/2022[2020-21]Status: DisposedITAT Lucknow19 Aug 2025AY 2020-21

Bench: SH. KUL BHARAT, VICE PRESIDENT AND SH. NIKHIL CHOUDHARY (Accountant Member)

For Appellant: Sh. Rakesh Garg, AdvocateFor Respondent: Sh. Deepak Yadav, DR
Section 143(1)Section 143(1)(a)Section 143(3)Section 154Section 250Section 36(1)(va)Section 43B

154 r.w.s. 143(1) for the assessment year 2018-19 and under section 143(1) for the assessment year 2020-21. The grounds of appeal are as under:- “1. Because the CIT(A) has not given any direction for giving the credit of allowance of Gratuity addition of Rs.49,17,636.00 in the intimation, which was finally allowed

M/S PRAMOD TELECOM PVT.LTD.,LUCKNOW vs. DCIT/ACIT-3, LUCKNOW

In the result, in ITA. No

ITA 242/LKW/2022[2018-19]Status: DisposedITAT Lucknow19 Aug 2025AY 2018-19

Bench: SH. KUL BHARAT, VICE PRESIDENT AND SH. NIKHIL CHOUDHARY (Accountant Member)

For Appellant: Sh. Rakesh Garg, AdvocateFor Respondent: Sh. Deepak Yadav, DR
Section 143(1)Section 143(1)(a)Section 143(3)Section 154Section 250Section 36(1)(va)Section 43B

154 r.w.s. 143(1) for the assessment year 2018-19 and under section 143(1) for the assessment year 2020-21. The grounds of appeal are as under:- “1. Because the CIT(A) has not given any direction for giving the credit of allowance of Gratuity addition of Rs.49,17,636.00 in the intimation, which was finally allowed

MEDICAL EDUCATIONAL & CULTURAL DEVELOPMENT SOCIETY,KANPUR vs. ITO (EXEMPTION), KANPUR

In the result, all the three appeals of the Assessee stand allowed for statistical purposes

ITA 653/LKW/2024[2020-21]Status: DisposedITAT Lucknow31 Dec 2025AY 2020-21

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudhary

For Appellant: Shri P. K. Kapoor, C.AFor Respondent: Shri Amit Singh Chauhan, D.R
Section 11Section 12ASection 143(1)Section 143(1)(a)Section 44A

7. BECAUSE, without prejudice to the grounds hereinfore, while confirming the dis-allowance of exemption claimed u/s 11 of the Act, the ld."Addl/JCIT(A)" failed to appreciate that there was sufficient and reasonable cause for not filing the requisite audit report under section 12A of the "ACT" within the prescribed due date. 8. BECAUSE issue of allowability/dis-allowability of claim

MEDICAL EDUCATIONAL & CULTURE DEVELOPMENT SOCIETY,KANPUR vs. ITO (EXEMPTION), KANPUR

In the result, all the three appeals of the Assessee stand allowed for statistical purposes

ITA 652/LKW/2024[2019-20]Status: DisposedITAT Lucknow31 Dec 2025AY 2019-20

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudhary

For Appellant: Shri P. K. Kapoor, C.AFor Respondent: Shri Amit Singh Chauhan, D.R
Section 11Section 12ASection 143(1)Section 143(1)(a)Section 44A

7. BECAUSE, without prejudice to the grounds hereinfore, while confirming the dis-allowance of exemption claimed u/s 11 of the Act, the ld."Addl/JCIT(A)" failed to appreciate that there was sufficient and reasonable cause for not filing the requisite audit report under section 12A of the "ACT" within the prescribed due date. 8. BECAUSE issue of allowability/dis-allowability of claim

MEDICAL EDUCATIONAL & CULTURAL DEVELOPMENT SOCIETY,KANPUR vs. ITO (EXEMPTION), KANPUR

In the result, all the three appeals of the Assessee stand allowed for statistical purposes

ITA 651/LKW/2024[2018-19]Status: DisposedITAT Lucknow31 Dec 2025AY 2018-19

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudhary

For Appellant: Shri P. K. Kapoor, C.AFor Respondent: Shri Amit Singh Chauhan, D.R
Section 11Section 12ASection 143(1)Section 143(1)(a)Section 44A

7. BECAUSE, without prejudice to the grounds hereinfore, while confirming the dis-allowance of exemption claimed u/s 11 of the Act, the ld."Addl/JCIT(A)" failed to appreciate that there was sufficient and reasonable cause for not filing the requisite audit report under section 12A of the "ACT" within the prescribed due date. 8. BECAUSE issue of allowability/dis-allowability of claim

AMAN INFRAPROPERTIES P. LTD,LUCKNOW vs. ACIT RANGE-1, LUCKNOW

In the result, the appeal of the assessee in ITA

ITA 386/LKW/2023[2015-16]Status: DisposedITAT Lucknow16 Jul 2024AY 2015-16

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

For Appellant: Shri Shubham Rastogi, C.AFor Respondent: Shri Sanjeev Krishna Sharma, D.R
Section 143(3)Section 154Section 234ESection 250Section 37

condone the delay and admit this appeal for hearing. 3. The brief facts of the case are that the assessee- company e-filed its return of income on 30.09.2015, declaring a total income of Rs.24,61,560/-. The case of the assessee was selected for scrutiny under CASS and the assessment was completed under section

AMAN INFRAPROPERTIES P. LTD,LUCKNOW vs. ACIT RANGE-1, LUCKNOW

In the result, the appeal of the assessee in ITA

ITA 387/LKW/2023[2015-16]Status: DisposedITAT Lucknow16 Jul 2024AY 2015-16

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

For Appellant: Shri Shubham Rastogi, C.AFor Respondent: Shri Sanjeev Krishna Sharma, D.R
Section 143(3)Section 154Section 234ESection 250Section 37

condone the delay and admit this appeal for hearing. 3. The brief facts of the case are that the assessee- company e-filed its return of income on 30.09.2015, declaring a total income of Rs.24,61,560/-. The case of the assessee was selected for scrutiny under CASS and the assessment was completed under section

SOCIETY FOR EDUCATION AND WELFARE AWARENESS,KANPUR vs. DEPUTY DIRECTOR OF INCOME TAX, CPC BENGALURU, BENGALURU

Appeal of the assessee is partly allowed for statistical purposes

ITA 516/LKW/2024[2019-20]Status: DisposedITAT Lucknow05 Jan 2026AY 2019-20

Bench: Shrisudhanshu Srivastava & Shri Anadee Nath Misshra

Section 143(1)Section 154Section 249(3)

Section 143(1) of the Act whereby adjustment was made, making addition to the returned income. The assessee’s appeal was dismissed by the learned CIT(A) vide impugned appellate order dated 24.06.2024 whereby the assessee’s appeal was not admitted on limitation ground. The assessee’s appeal was dismissed without going into the merits of the case

ARIF MUNIR,KANPUR vs. INCOME TAX OFFICER-(2)(1)(2), KANPUR

In the result, the appeal of the assessee stands allowed

ITA 6/LKW/2025[2017-18]Status: DisposedITAT Lucknow24 Mar 2025AY 2017-18

Bench: Shri. Sudhanshu Srivastavaassessment Year: 2017-18 Arif Munir V. The Ito(2)(1)(2) 13/397, Vip Road Kanpur Near Green Park Civil Lines, Kanpur Tan/Pan:Afjpm1226J (Appellant) (Respondent) Appellant By: Shri Pranendra Mirdha, Advocate Respondent By: Shri Sanjeev Krishna Sharma, D.R. Date Of Hearing: 18 03 2025 Date Of Pronouncement: 24 03 2025 O R D E R This Appeal Has Been Preferred By The Assessee Against Order Dated 28.02.2024, Passed By The Addl/Jcit(A)-1, Kolkata For Assessment Year 2013-14. 2. The Brief Facts Of The Case Are That The Assessee E-Filed His Return Of Income For The Year Under Consideration On 30.07.2017, Declaring A Total Income Of Rs.5,92,280/-. The Case Of The Assessee Was Selected For Scrutiny Under Cass. During The Course Of Assessment Proceedings, In Response To The Queries Raised By The Assessing Officer (Ao), The Submission On Behalf Of The Assessee Was That Rs.2,44,000/- Was Deposited In His Bank Account Maintained With Hdfc Bank Limited Out Of His & His Wife’S Past Savings. Not Being Satisfied With The Reply Furnished

For Appellant: Shri Pranendra Mirdha, AdvocateFor Respondent: Shri Sanjeev Krishna Sharma, D.R
Section 115BSection 143(3)Section 154Section 271ASection 69ASection 80C

section 154 r.w.s. 250 of the Act, the appeal was filed before the Tribunal. It was prayed that the delay caused in filing the appeal was not deliberate and that the delay may please be condoned and the appeal be heard on merits. 6. The Ld. Sr. D.R. had no objection to the delay being condoned. 7

MR. GULREJ ANSARI,UNNAO vs. THE INCOME TAX OFFICER, WARD 2(4), UNNAO-NEW

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

ITA 138/LKW/2021[2018-2019]Status: DisposedITAT Lucknow30 May 2022AY 2018-2019

Bench: Shri T. S. Kapoor

Section 143(1)Section 154

section 154 of the Act, there being no deliberate intention, the delay being beyond the control of the assessee, the CIT(A) was not justified in not condoning the delay, if any. 4. Because the CIT(A) has failed to consider that the period from March 23, 2020 to October 31, 2021 was covered by COVID-19, during which period

MR. GULREJ ANSARI,UNNAO vs. THE INCOME TAX OFFICER, WARD 2(4), UNNAO NEW

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

ITA 139/LKW/2021[2019-2020]Status: DisposedITAT Lucknow30 May 2022AY 2019-2020

Bench: Shri T. S. Kapoor

Section 143(1)Section 154

section 154 of the Act, there being no deliberate intention, the delay being beyond the control of the assessee, the CIT(A) was not justified in not condoning the delay, if any. 4. Because the CIT(A) has failed to consider that the period from March 23, 2020 to October 31, 2021 was covered by COVID-19, during which period

OM PRAKASH SINGH,LUCKNOW vs. THE INCOME TAX OFFICER -1(4) , LUCKNOW, LUCKNOW

In the result, the appeal of the assessee is dismissed as withdrawn

ITA 777/LKW/2024[2021-22]Status: DisposedITAT Lucknow27 Oct 2025AY 2021-22

Bench: Shri Kul Bharatom Prakash Singh V. The Income Tax Officer- J-166 Opp City School 1(4), Lucknow Raibareily Road, South City Pratyaksh Kar Bhawan, Lucknow-226001. Lucknow-226001. Pan:Aidps7478M (Appellant) (Respondent) Appellant By: Shri Swaran Singh, C.A. Respondent By: Shri R. R. N. Shukla, Addl. Cit(Dr) Date Of Hearing: 27 10 2025 Date Of Pronouncement: 27 10 2025 O R D E R

For Appellant: Shri Swaran Singh, C.AFor Respondent: Shri R. R. N. Shukla, Addl. CIT(DR)
Section 139(1)Section 154Section 250Section 36(1)(va)

condone the delay in filing of this appeal and the appeal is admitted for hearing on merits. 3. At the outset, the Ld. Counsel for the assessee submitted that the dispute has been settled under the Direct Tax Vivad se Page 2 of 3 Vishwas Scheme, 2024 and prayed for withdrawal of the appeal. And a letter dated 25.10.2025 along

BHALCHANDRA EDUCATIONAL TRUST,LUCKNOW vs. INCOME TAX OFFICER (EXEMPTIONS), LUCKNOW

In the result, the appeal in I

ITA 230/LKW/2019[2016-17]Status: DisposedITAT Lucknow19 May 2022AY 2016-17

Bench: Shri A. D. Jain & Shri T. S. Kapoor

Section 11Section 11(2)Section 119(2)(b)Section 12ASection 139Section 139(1)Section 154

154 of the Act which was also rejected by learned CIT (Exemptions) and which is the subject matter of appeal in I.T.A. No.230. Inviting our attention to the appeal in I.T.A. No.197, Learned counsel for the assessee submitted that this appeal has been filed against the order of learned CIT(A) by which he has confirmed the addition made

BHALCHANDRA EDUCATIONAL TRUST,LUCKNOW vs. COMMISSIONER OF INCOME TAX (EXEMPTION), LUCKNOW

In the result, the appeal in I

ITA 191/LKW/2019[2016-17]Status: DisposedITAT Lucknow19 May 2022AY 2016-17

Bench: Shri A. D. Jain & Shri T. S. Kapoor

Section 11Section 11(2)Section 119(2)(b)Section 12ASection 139Section 139(1)Section 154

154 of the Act which was also rejected by learned CIT (Exemptions) and which is the subject matter of appeal in I.T.A. No.230. Inviting our attention to the appeal in I.T.A. No.197, Learned counsel for the assessee submitted that this appeal has been filed against the order of learned CIT(A) by which he has confirmed the addition made