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8 results for “condonation of delay”+ Section 230clear

Sorted by relevance

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Key Topics

Section 119(2)(b)12Condonation of Delay8Section 12A6Section 11(2)6Section 139(1)6Addition to Income4Section 253(3)3Section 1323Section 11

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

In the result, the appeal in I

ITA 197/LKW/2018[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

230 will become infructuous and can be dismissed as such. 3. Learned D. R., on the other hand, submitted that the Circular No.7/2018 has been considered by learned CIT (Exemptions) and he has held that the delay in filing the return of income was not due to genuine I.T.A. No.191/Lkw/2019, 197/Lkw/2018 3 I.T.A. No.230/Lkw/2019 Assessment Year:2016-17 reason

3
Section 1393
Search & Seizure3
Exemption3

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

230 will become infructuous and can be dismissed as such. 3. Learned D. R., on the other hand, submitted that the Circular No.7/2018 has been considered by learned CIT (Exemptions) and he has held that the delay in filing the return of income was not due to genuine I.T.A. No.191/Lkw/2019, 197/Lkw/2018 3 I.T.A. No.230/Lkw/2019 Assessment Year:2016-17 reason

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

230 will become infructuous and can be dismissed as such. 3. Learned D. R., on the other hand, submitted that the Circular No.7/2018 has been considered by learned CIT (Exemptions) and he has held that the delay in filing the return of income was not due to genuine I.T.A. No.191/Lkw/2019, 197/Lkw/2018 3 I.T.A. No.230/Lkw/2019 Assessment Year:2016-17 reason

SANJAY KUMAR,NIGHASAN vs. INCOME TAX OFFICER (NFAC), AO ASSESSMENT UNIT(NFAC), NEW DELHI

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

ITA 135/LKW/2024[2018-19]Status: DisposedITAT Lucknow26 Jun 2024AY 2018-19

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguriaassessment Year: 2018-19 Sanjay Kumar V. The Ito (Nfac) 230, Khairi Garh Assessment Unit Nighasan New Delhi Kheri Pan:Fsmpk7383H (Appellant) (Respondent) Appellant By: Shri Sanjay Kumar (Assessee) Respondent By: Shri Manu Chaurasia, Cit(Dr) Date Of Hearing: 26 06 2024 Date Of Pronouncement: 26 06 2024 O R D E R

For Appellant: Shri Sanjay Kumar (Assessee)For Respondent: Shri Manu Chaurasia, CIT(DR)
Section 144Section 250

230, Khairi Garh Assessment Unit Nighasan New Delhi Kheri PAN:FSMPK7383H (Appellant) (Respondent) Appellant by: Shri Sanjay Kumar (Assessee) Respondent by: Shri Manu Chaurasia, CIT(DR) Date of hearing: 26 06 2024 Date of pronouncement: 26 06 2024 O R D E R PER SUBHASH MALGURIA, J.M.: This appeal has been filed by the assessee against the order

RAKESH KUMAR JAISWAL,BARABANKI vs. ASSTT. COMMISSIONER OF INCOME TAX, RANGE -5, LUCKNOW

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

ITA 130/LKW/2021[2017-2018]Status: DisposedITAT Lucknow13 Jan 2026AY 2017-2018

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

For Appellant: Sh. Samrat Chandra, C.AFor Respondent: Sh. R.R.N. Shukla, Addl CIT DR
Section 115BSection 143(3)Section 145(3)Section 253(5)Section 68

condonation of delay under section 253(5) of the Income Tax Act wherein it has been stated that the order of the ld. CIT(A)-1 was received on 29.07.2020 and accordingly the limitation to file the instant appeal was due to expire on 29.09.2020. However, since 15.03.2020, the Hon’ble Supreme Court had extended the limitation for filing

RAKESH KUMAR PANDEY,GONDA vs. DCIT/ACIT (CENTRAL)-2, LUCKNOW

In the result, the outcome of the appeals and Cross Objections are as under:

ITA 349/LKW/2025[2016-17]Status: DisposedITAT Lucknow11 Dec 2025AY 2016-17

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

Section 132Section 253(3)

condoned; and the Cross Objection is admitted for hearing, on merits. (B) In the course of appellate proceedings in Income Tax Appellate Tribunal, (“ITAT” for short), following paper book were filed from the assessee’s side: 15 17 19 21 (B.1) Further, a consolidated synopsis, common for all the appeals and COs before us, was filed from assessee’s side

RAKESH KUMAR PANDEY,GONDA vs. DCIT/ACIT (CENTRAL)-2, LUCKNOW

In the result, the outcome of the appeals and Cross Objections are as under:

ITA 351/LKW/2025[2018-19]Status: DisposedITAT Lucknow11 Dec 2025AY 2018-19

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

Section 132Section 253(3)

condoned; and the Cross Objection is admitted for hearing, on merits. (B) In the course of appellate proceedings in Income Tax Appellate Tribunal, (“ITAT” for short), following paper book were filed from the assessee’s side: 15 17 19 21 (B.1) Further, a consolidated synopsis, common for all the appeals and COs before us, was filed from assessee’s side

ACIT, CENTRAL CIRCLE-II, LUCKNOW, LUCKNOW vs. RAKESH KUMAR PANDEY, GONDA U.P.

In the result, the outcome of the appeals and Cross Objections are as under:

ITA 460/LKW/2025[2017-18]Status: DisposedITAT Lucknow11 Dec 2025AY 2017-18

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

Section 132Section 253(3)

condoned; and the Cross Objection is admitted for hearing, on merits. (B) In the course of appellate proceedings in Income Tax Appellate Tribunal, (“ITAT” for short), following paper book were filed from the assessee’s side: 15 17 19 21 (B.1) Further, a consolidated synopsis, common for all the appeals and COs before us, was filed from assessee’s side