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57 results for “condonation of delay”+ Section 10(26)clear

Sorted by relevance

Delhi428Chennai402Mumbai386Kolkata221Ahmedabad207Hyderabad200Jaipur200Bangalore158Pune150Chandigarh122Raipur111Indore74Surat73Amritsar62Panaji62Nagpur57Lucknow51Rajkot50SC40Visakhapatnam36Patna27Cuttack26Cochin23Guwahati20Jodhpur11Varanasi8Allahabad7Agra7Jabalpur5Dehradun5Ranchi2A.K. SIKRI ROHINTON FALI NARIMAN2A.K. SIKRI N.V. RAMANA1DIPAK MISRA R.K. AGRAWAL PRAFULLA C. PANT1

Key Topics

Section 153C85Section 194A56Section 25040Section 153A39Exemption35Condonation of Delay35Limitation/Time-bar35Deduction34Section 201

CHINMAYA SEVA TRUST,NAGPUR,NAGPUR vs. CIT (EXEMPTION), CIT (E), INCOME TAX OFFICE, PMT BUILDING, SHANKAR SETH ROAD, PUNE

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

ITA 347/NAG/2023[2023-24]Status: DisposedITAT Nagpur08 Jul 2024AY 2023-24

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Naresh Jakhotia, CAFor Respondent: Shri Rajeev Benjwal, CIT.Dr
Section 80GSection 80G(5)

26,28 are religious in nature. Also, the expenditure allocated to these religious activities has consistently exceeded 5% over the past three years. In light of this observation, it is evident that the trust does not meet the conditions outlined in clause (ii) of section 80G(5) when read in conjunction with Explanation 3 to section 80G of the Income

M/S MAHESHWARI COAL BENEFICATION& INFRASTRUCTURE P. LTD,BILASPUR vs. DCIT CENTRAL CIRCLE-1(1), NAGPUR

Showing 1–20 of 57 · Page 1 of 3

32
Section 201(1)32
TDS31
Section 143(3)29

In the result, appeals for the assessment year 2009–10 to 2013–14 are partly allowed

ITA 110/NAG/2024[2011-12]Status: DisposedITAT Nagpur26 Dec 2024AY 2011-12

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant Mmber

For Appellant: Shri Sunil Kumar AgrawalFor Respondent: Shri Sandipkumar Salunke
Section 153ASection 153CSection 250

section 153A(1) read with „Expln-2‟; in absence of this, assessment made u/s153C would be invalid & is liable to be quashed; relied on Goldstone Cements Ltd (2023) (Gau HC); Fortune Vanijya (P) Ltd (2023) (Gau HC).” 40. In the appeal of the assessee bearing ITA No.111/Nag/ 2024, for the assessment year 2012-13 along with following additional ground

M/S MAHESHWARI COAL BENEFICATION& INFRASTRUCTURE P. LTD,BILASPUR vs. DCIT CENTRAL CIRCLE-1(1), NAGPUR

In the result, appeals for the assessment year 2009–10 to 2013–14 are partly allowed

ITA 109/NAG/2024[2010-11]Status: DisposedITAT Nagpur26 Dec 2024AY 2010-11

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant Mmber

For Appellant: Shri Sunil Kumar AgrawalFor Respondent: Shri Sandipkumar Salunke
Section 153ASection 153CSection 250

section 153A(1) read with „Expln-2‟; in absence of this, assessment made u/s153C would be invalid & is liable to be quashed; relied on Goldstone Cements Ltd (2023) (Gau HC); Fortune Vanijya (P) Ltd (2023) (Gau HC).” 40. In the appeal of the assessee bearing ITA No.111/Nag/ 2024, for the assessment year 2012-13 along with following additional ground

M/S MAHESHWARI COAL BENEFICATION & INFRASTRUCTURE P. LTD,BILASPUR vs. DCIT CENTRAL CIRCLE-1(1), NAGPUR

In the result, appeals for the assessment year 2009–10 to 2013–14 are partly allowed

ITA 112/NAG/2024[2013-14]Status: DisposedITAT Nagpur26 Dec 2024AY 2013-14

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant Mmber

For Appellant: Shri Sunil Kumar AgrawalFor Respondent: Shri Sandipkumar Salunke
Section 153ASection 153CSection 250

section 153A(1) read with „Expln-2‟; in absence of this, assessment made u/s153C would be invalid & is liable to be quashed; relied on Goldstone Cements Ltd (2023) (Gau HC); Fortune Vanijya (P) Ltd (2023) (Gau HC).” 40. In the appeal of the assessee bearing ITA No.111/Nag/ 2024, for the assessment year 2012-13 along with following additional ground

M/S MAHESHWARI COAL BENEFICATION& INFRASTRUCTURE P. LTD,BILASPUR vs. DCIT CENTRAL CIRCLE-1(1), NAGPUR

In the result, appeals for the assessment year 2009–10 to 2013–14 are partly allowed

ITA 108/NAG/2024[2009-10]Status: DisposedITAT Nagpur26 Dec 2024AY 2009-10

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant Mmber

For Appellant: Shri Sunil Kumar AgrawalFor Respondent: Shri Sandipkumar Salunke
Section 153ASection 153CSection 250

section 153A(1) read with „Expln-2‟; in absence of this, assessment made u/s153C would be invalid & is liable to be quashed; relied on Goldstone Cements Ltd (2023) (Gau HC); Fortune Vanijya (P) Ltd (2023) (Gau HC).” 40. In the appeal of the assessee bearing ITA No.111/Nag/ 2024, for the assessment year 2012-13 along with following additional ground

M/S MAHESHWARI COAL BENEFICATION & INFRASTRUCTURE P. LTD,BILASPUR vs. DCIT CENTRAL CIRCLE-1(1), NAGPUR

In the result, appeals for the assessment year 2009–10 to 2013–14 are partly allowed

ITA 111/NAG/2024[2012-13]Status: DisposedITAT Nagpur26 Dec 2024AY 2012-13

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant Mmber

For Appellant: Shri Sunil Kumar AgrawalFor Respondent: Shri Sandipkumar Salunke
Section 153ASection 153CSection 250

section 153A(1) read with „Expln-2‟; in absence of this, assessment made u/s153C would be invalid & is liable to be quashed; relied on Goldstone Cements Ltd (2023) (Gau HC); Fortune Vanijya (P) Ltd (2023) (Gau HC).” 40. In the appeal of the assessee bearing ITA No.111/Nag/ 2024, for the assessment year 2012-13 along with following additional ground

GURPALSINGH CHANANSINGH NAGRA,AKOLA vs. DEPUTY COMMISSIONER OF INCOME TAX, CPC, BANGLORE

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

ITA 206/NAG/2023[2017-18]Status: DisposedITAT Nagpur06 May 2024AY 2017-18

Bench: Shri V. Durga Rao & Shri K.M. Roy

For Appellant: Shri S.G. GandhiFor Respondent: Shri Abhay Y. Marathe
Section 143(1)

condone the delay in filing the present appeal and proceed to dispose off the appeal on merits. However, a cost of ` 5,000, is levied upon the assessee for the delay in filing the petition, which should be paid to the account of The Nagpur High Court Legal Service Committee. In all fairness, the learned Counsel for the assessee agreed

TAJSHREE AUTOWHEELS PRIVATE LIMITED,NAGPUR vs. ACIT CIRCLE-4, NAGPUR

In the result, assessee’s appeal is allowed for statistical purposes

ITA 400/NAG/2024[2014-15]Status: DisposedITAT Nagpur04 Mar 2025AY 2014-15

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Madhav VichoreFor Respondent: Shri Abhay Y. Marathe
Section 56(2)Section 56(2)(viib)

section by which it is created or by importing another fiction. Same is the view of Apex court in Mother India Refrigeration Industries (SC) (155 ITR 711) (para 10 & 11). 10/ On the facts and circumstances in the law, the Learned CIT(A) erred in not consider that the said scrutiny assessment was limited scrutiny assessment and hence issue

DEESHA MEDICAL AND EDUCATION FOUNDATION,AMRAVATI vs. COMMISSIONER OF INCOME TAX (EXEMPTIONS), PUNE

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

ITA 284/NAG/2024[00]Status: DisposedITAT Nagpur26 Jun 2024

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Swapnil GawandeFor Respondent: Shri Kailash C. Kanojiya
Section 10Section 12ASection 35Section 80GSection 80G(5)Section 80G(5)(iii)

condoned by Ld. CIT (Exemptions). The Ld. CIT(E) has failed to appreciate that there is no delay in provisional application filed in Form 10AB u/s 80G(5) of the Act dated 28-05-2021 which was before the commencement of activities and final registration was applied on 26-09-2023 for which necessary directions may please be given

GAJANAND FINANCIAL CONSULTANCY PRIVATE LIMITED,NAGPUR vs. PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL) NAGPUR, NAGPUR

In the result, assessee’s appeal is allowed

ITA 126/NAG/2025[2013-2014]Status: DisposedITAT Nagpur22 Sept 2025AY 2013-2014

Bench: Shri Narender Kumar Choudhry & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Manoj G. MoryaniFor Respondent: Shri Pankaj Kumar
Section 143(3)Section 263Section 68

condone the delay of 267 days in filing the present appeal and admit the same for adjudication on merit, as no mala fide intention can be ascribed to the assessee. 5. Facts in Brief:– The assessee is a Company engaged in financial activities. The assessee, on 30/09/2013, filed its return of income for the year under consideration declaring total loss

M/S SHRIGOPAL RAMESHKUMAR SALES PVT. LTD ,NAGPUR vs. ASSISTANT COMISSIONER CENTRAL CIRCLE 1(3), NAGPUR

In the result, appeal filed by the assessee is allowed

ITA 53/NAG/2020[2015-16]Status: DisposedITAT Nagpur30 Dec 2024AY 2015-16

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Kapil HiraniFor Respondent: Shri Sandipkumar Salunke

condone the delay of 702 days in filing of the appeal and proceed to adjudicate the appeal on merits. 5. The sole dispute involved in this appeal relates to addition sustained by the learned CIT(A) amounting to ` 2,50,00,000, allegedly held to have been received by the assessee in cash. 6. The assessee is engaged

SHRI PANCMURTI EDUCATION SOCIETY,NAGPUR vs. ITO WARD-4(5), NAGPUR

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

ITA 488/NAG/2024[2017-18]Status: DisposedITAT Nagpur21 Jan 2025AY 2017-18

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Ms. Adiba H. ChimthanawalaFor Respondent: Shri Sandipkumar Salunke
Section 10Section 10(22)Section 11Section 12ASection 50A

condone the delay in furnishing the auditor's report and accept the same at a belated stage. It has been clarified that the exemption available to the trust under section 11 may not be denied merely on account of delay in furnishing the auditor's report. The word <169>shall<170> occurring in section 12A cannot, under the circumstances

VANDANIYA LAXMIBAI KELAR SMRUTI PRATISHTHAN,CHANDAPUR vs. ITO WARD-3,EXMP, NAGPUR, NAGPUR

In the result, assessee’s appeals are allowed for statistical purposes

ITA 628/NAG/2024[2024-25]Status: DisposedITAT Nagpur21 Mar 2025AY 2024-25

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri A.G. PimparkhedeFor Respondent: Shri Sandipkumar Salunke
Section 12ASection 12A(1)(ac)

10 to 15 days in Oct'2024. A snap shot of the web-site is enclosed herewith. 4) That, later on my mother passed away on 05/12/2024 with the result that I was engaged in my family matters. This also caused the delay in filing the said appeal. 5) That, the delay was due to the reasons beyond the control

VANDANIYA LAXMIBAI KELAR SMRUTI PRATISHTAN,CGANDRAPUR vs. ITO WARD-3, EXMP, NAGPUR, NAGPUR

In the result, assessee’s appeals are allowed for statistical purposes

ITA 605/NAG/2024[2024-25]Status: DisposedITAT Nagpur21 Mar 2025AY 2024-25

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri A.G. PimparkhedeFor Respondent: Shri Sandipkumar Salunke
Section 12ASection 12A(1)(ac)

10 to 15 days in Oct'2024. A snap shot of the web-site is enclosed herewith. 4) That, later on my mother passed away on 05/12/2024 with the result that I was engaged in my family matters. This also caused the delay in filing the said appeal. 5) That, the delay was due to the reasons beyond the control

M/S UNIJULES LIFE SCIENCES LTD,NAGPUR vs. ACIT, CENTRAL CIRCLE-2(1), NAGPUR

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

ITA 380/NAG/2024[2013-14]Status: HeardITAT Nagpur12 Dec 2024AY 2013-14

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Kapil HiraniFor Respondent: Shri Sandipkumar Salunke
Section 14Section 143(3)Section 153ASection 7

26,31,962 as cash payments not recorded in the books of accounts which is illegal, and which deserves to be deleted as per law. 2 M/s. Unijules Life Sciences Ltd. ITA no.380/Nag./2024 4) On the facts and circumstances of the case and in law, the AO grossly erred in making and the CIT(A) grossly erred in confirming

BANK OF INDIA,NAGPUR vs. DEPUTY COMMISSIONER OF INCOME , CIRCLE-51(1), NAGPUR

In the result, all the appeals are partly allowed in above terms

ITA 320/NAG/2022[2013-2014]Status: DisposedITAT Nagpur28 Aug 2023AY 2013-2014

Bench: Shri R.S.Syal & Shri Partha Sarathi Chaudhury

Section 194ASection 201Section 201(1)Section 250

10 283/Nag/2022 Bank of India, -do- 2012-13 Ajnisquare Branch 11 284/Nag/2022 Bank of India, -do- 2012-13 Khapri Branch 12 285/Nag/2022 Bank of India, -do- 2013-14 Khapri Branch 13 286/Nag/2022 Bank of India, -do- 2013-14 Kalamna Branch 14 287/Nag/2022 Bank of India, -do- 2013-14 Dongargaon Branch 15 288/Nag/2022 Bank of India, -do- 2013-14 Hingna Branch

BANK OF INDIA,NAGPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCEL-51(1), NAGPUR

In the result, all the appeals are partly allowed in above terms

ITA 321/NAG/2022[2013-2014]Status: DisposedITAT Nagpur28 Aug 2023AY 2013-2014

Bench: Shri R.S.Syal & Shri Partha Sarathi Chaudhury

Section 194ASection 201Section 201(1)Section 250

10 283/Nag/2022 Bank of India, -do- 2012-13 Ajnisquare Branch 11 284/Nag/2022 Bank of India, -do- 2012-13 Khapri Branch 12 285/Nag/2022 Bank of India, -do- 2013-14 Khapri Branch 13 286/Nag/2022 Bank of India, -do- 2013-14 Kalamna Branch 14 287/Nag/2022 Bank of India, -do- 2013-14 Dongargaon Branch 15 288/Nag/2022 Bank of India, -do- 2013-14 Hingna Branch

BANK OF INDIA,NAGPUR vs. DEPUTY COMMISSIONER OF INCOME TAX(TDS), NAGPUR

In the result, all the appeals are partly allowed in above terms

ITA 274/NAG/2022[2012-2013]Status: DisposedITAT Nagpur28 Aug 2023AY 2012-2013

Bench: Shri R.S.Syal & Shri Partha Sarathi Chaudhury

Section 194ASection 201Section 201(1)Section 250

10 283/Nag/2022 Bank of India, -do- 2012-13 Ajnisquare Branch 11 284/Nag/2022 Bank of India, -do- 2012-13 Khapri Branch 12 285/Nag/2022 Bank of India, -do- 2013-14 Khapri Branch 13 286/Nag/2022 Bank of India, -do- 2013-14 Kalamna Branch 14 287/Nag/2022 Bank of India, -do- 2013-14 Dongargaon Branch 15 288/Nag/2022 Bank of India, -do- 2013-14 Hingna Branch

BANK OF INDIA,NAGPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-51(1), NAGPUR

In the result, all the appeals are partly allowed in above terms

ITA 322/NAG/2022[2013-2014]Status: DisposedITAT Nagpur28 Aug 2023AY 2013-2014

Bench: Shri R.S.Syal & Shri Partha Sarathi Chaudhury

Section 194ASection 201Section 201(1)Section 250

10 283/Nag/2022 Bank of India, -do- 2012-13 Ajnisquare Branch 11 284/Nag/2022 Bank of India, -do- 2012-13 Khapri Branch 12 285/Nag/2022 Bank of India, -do- 2013-14 Khapri Branch 13 286/Nag/2022 Bank of India, -do- 2013-14 Kalamna Branch 14 287/Nag/2022 Bank of India, -do- 2013-14 Dongargaon Branch 15 288/Nag/2022 Bank of India, -do- 2013-14 Hingna Branch

BANK OF INDIA,NAGPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-51(1), NAGPUR

In the result, all the appeals are partly allowed in above terms

ITA 324/NAG/2022[2013-2014]Status: DisposedITAT Nagpur28 Aug 2023AY 2013-2014

Bench: Shri R.S.Syal & Shri Partha Sarathi Chaudhury

Section 194ASection 201Section 201(1)Section 250

10 283/Nag/2022 Bank of India, -do- 2012-13 Ajnisquare Branch 11 284/Nag/2022 Bank of India, -do- 2012-13 Khapri Branch 12 285/Nag/2022 Bank of India, -do- 2013-14 Khapri Branch 13 286/Nag/2022 Bank of India, -do- 2013-14 Kalamna Branch 14 287/Nag/2022 Bank of India, -do- 2013-14 Dongargaon Branch 15 288/Nag/2022 Bank of India, -do- 2013-14 Hingna Branch