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6 results for “condonation of delay”+ Section 801B(10)clear

Sorted by relevance

Hyderabad9Kolkata9Delhi9Mumbai6Bangalore6Indore4Visakhapatnam3Guwahati3Cochin3Ranchi2Lucknow2Chennai1Pune1

Key Topics

Section 807Section 80I6Condonation of Delay6Section 139(1)5Section 143(3)4Deduction3Section 2502Section 80P(2)(d)2Section 143(1)

OM SAWMI SMARAN DEVELOPERS P. LTD,MUMBAI vs. ITO 8(2)(4), MUMBAI

In the result, appeal filed by the assessee is allowed

ITA 6915/MUM/2017[2012-13]Status: DisposedITAT Mumbai20 Apr 2023AY 2012-13

Bench: Shri S. Rifaur Rahman, Hon'Ble & Ms Kavitha Rajagopal, Hon'Ble

Section 143(3)

condone the delay and admit the appeals for adjudication. 6. Since the issues raised in both these appeals are identical, therefore, for the sake of convenience, these appeals are clubbed, heard and disposed off by this consolidated order. We are taking Appeal in ITA.No. 6915/MUM/2017 for Assessment Year 2012-13 as a lead appeal. 7. Brief facts of the case

OM SAWMI SMARAN DEVELOPERS P. LTD,MUMBAI vs. ITO 8(2)(4), MUMBAI

In the result, appeal filed by the assessee is allowed

ITA 6916/MUM/2017[2013-14]Status: DisposedITAT Mumbai20 Apr 2023AY 2013-14

Bench: Shri S. Rifaur Rahman, Hon'Ble & Ms Kavitha Rajagopal, Hon'Ble

2
Section 801B2
Addition to Income2
Disallowance2
Section 143(3)

condone the delay and admit the appeals for adjudication. 6. Since the issues raised in both these appeals are identical, therefore, for the sake of convenience, these appeals are clubbed, heard and disposed off by this consolidated order. We are taking Appeal in ITA.No. 6915/MUM/2017 for Assessment Year 2012-13 as a lead appeal. 7. Brief facts of the case

SHREECHAND BUILDERS P. LTD,MUMBAI vs. ITO 9(3)(1), MUMBAI

ITA 1984/MUM/2014[2008-09]Status: DisposedITAT Mumbai26 Sept 2018AY 2008-09

Bench: Hon‟Ble Sh.R. C. Sharma, Am& Hon‟Ble Sandeep Gosain, Jm

For Appellant: Shri Vimal PunamiyaFor Respondent: Shri Ashish Kumar
Section 11Section 143(3)Section 148Section 271(1)(c)Section 801B

801B(10) at Rs.51,40,622/-. It is further seen that you have computed book profit u/s.115JB at Rs. NIL, therefore, no tax liability thereon has not been determined. It is further seen that in the assessment order u/s 143(3) dated 27.12.10 deduction claimed u/s 80IB(10) has been disallowed however, no discussion has taken place in respect

RIGHT TIGHT FASTNERS PVT. LTD.,MUMBAI vs. ACIT-11 (1)(1), MUMBAI

In the result, this appeal by the assessee stands dismissed

ITA 3101/MUM/2018[2012-13]Status: DisposedITAT Mumbai11 Jan 2021AY 2012-13

Bench: Shri Shamim Yahya, Am & Shri Pavan Kumar Gadale, Jm Right Tight Fastners Pvt. Ltd. Acit-11(1)(1) 18-A/31, Manish Kaveri, Four Aayakar R. Bhavan, M. K. Road, Bunglows, Andheri (W), Vs. Mumbai-400 020 Mumbai-400 053

For Appellant: Shri Devendra JainFor Respondent: Shri Sunil Deshpande
Section 119(2)Section 139Section 139(1)Section 143(3)Section 30ASection 80Section 80ASection 80ISection 8O

801B 307 the return of income by the due date by the assessees who are entitled for deductions under Section 80-1A or Section 80-IAB or Section 80- IB or Section 80- IC from their income, a new Section 80AC has been inserted so ax to provide that no deduction under Section 8Q-IA or Section

RUSHABH APARTMENT CO-OP HOUSING SOCIETY LIMITED,MUMBAI vs. ITO, WARD-19(3)(1), MUMBAI

In the result, the appeal of the assessee is allowed

ITA 883/MUM/2024[2012-13]Status: DisposedITAT Mumbai18 Nov 2024AY 2012-13

Bench: Smt. Beena Pillai & Smt. Renu Jauhrirushabh Apartment Co-Op. V/S. Ito. Ward 19(3)(1), Housing Society Limited बनाम Mumbai Dr. Parekh Street, Matru Mandir, Mumbai Prarthana Samaj, Mumbai Maharashtra-400007 Maharashtra-400004 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aaaar5230L Appellant/अपीलार्थी .. Respondent/प्रतिवादी

For Appellant: Shri Rajesh S. ShahFor Respondent: Ms. Usha Gaikwad
Section 143(1)Section 250Section 80P(2)(d)

10 years in filing of the appeal. Accordingly, the request for condonation of delay was rejected and the appeal of the assessee was dismissed in limine. Aggrieved with the order of Ld. CIT(A), the assessee is in appeal before us. 5. We have heard the rival submissions and perused the facts of the case. At the outset

TAJ EXIM INTERNATIONAL LTD,MUMBAI vs. JTCIT (OSD) 3(3), MUMBAI

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

ITA 6355/MUM/2012[2005-06]Status: DisposedITAT Mumbai11 May 2023AY 2005-06

Bench: Shri G.S. Pannu & Shri Sandeep Singh Karhail

For Appellant: Shri D.C. Agarwal a/wFor Respondent: Ms. Richa Gulati
Section 250Section 254(1)Section 263Section 801B

delay in filing the present appeal is condoned and we proceed to decide the appeal on merits. 4. In this appeal, the assessee has raised the following grounds:– “1. On the facts and circumstances of the case, Hon. CIT(Appeals) erred in confirming the fact in making an addition by disallowing under section 801B of M/s. Taj Exim International Limited