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33 results for “condonation of delay”+ Section 119(2)clear

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Key Topics

Section 153C85Section 200A48Section 153A37Section 143(3)31Section 25024Section 6824Addition to Income17Section 26316Section 11

SATPUDA FOUNDATION,AMRAVATI vs. INCOME TAX OFFICER, WARD-2, NAGPUR

In the result, assessee’s appeal is allowed

ITA 143/NAG/2021[2017-18]Status: DisposedITAT Nagpur03 Jun 2024AY 2017-18

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

For Appellant: Shri Manoj G. Moryani a/wFor Respondent: Shri Abhay Y. Marathe
Section 11Section 11(2)Section 12ASection 139(1)Section 143(2)Section 143(3)Section 234A

section 139 of the Act is condoned. (ii) In all other cases of belated applications in filing Form no.10B for years prior to AY 2018-19, the Commissioners of Income-tax are authorized to admit such applications for condonation of delay u/ s 119(2

Showing 1–20 of 33 · Page 1 of 2

14
Deduction14
Condonation of Delay14
Rectification u/s 15413

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)

119 of the Act, vide above referred Circulars. As per above referred CBDT Circular No.8/2022, the applicant / assessee, whose last date for filing Form No. 10AB for approval / approval under section 10(23C) or 12A or 80G(5) was falling on or before 29th September, 2022, was extended upto 30th September, 2022. Thereafter, there was no further extension for delay

MAYUR KHARA,YAVATMAL vs. PRINCIPAL COMMISSIONER OF INCOME TAX-2, NAGPUR

In the result, Both the appeals of above mentioned assessee’s are allowed

ITA 64/NAG/2021[2016-17]Status: DisposedITAT Nagpur28 Jun 2022AY 2016-17

Bench: Shri Sandeep Gosain, Jm & Shri Arun Khodpia, Am Assessment Year: 2016-17 Shri Mayur Khara Vs. The Pcit Datta Chowk Nagpur-2 Yavatmalm 445 001 (Maharastra) Pan No.:Abwpk 8869 N Appellant Respondent Assessment Year: 2016-17 Shri Amit Khara Vs. The Pcit Datta Chowk Nagpur-2 Yavatmalm 445 001 (Maharastra) Pan No.:Abwpk 8868 P Appellant Respondent Assessee By: Shri Mahavir Atal, Ca Revenue By :Shri Piyush Kolhe (Cit-Dr) Date Of Hearing: 28/04/2022 Date Of Pronouncement: 28 /06 /2022 Order Per: Sandeep Gosain, J.M. Both These Appeals Have Been Filed By The Above Mentioned Assessees Against Two Different Orders Passed U/S 263 Of The Act By The Ld. Pr.Cit, Nagpur- 2 Dated 17-02-2017 & 16-02-20217 For The Assessment Year 2016-17 Respectively. The Grounds Of Raised By The Above Mentioned Assessees Are As Under:-

For Appellant: Shri Mahavir Atal, CAFor Respondent: Shri Piyush Kolhe (CIT-DR)
Section 143(3)Section 263

119; or 24 Shri Mayur Khara vs Pr. CIT-2, Nagpur (d) the order has not been passed in accordance with any decision which is prejudicial to the appellant, rendered by the jurisdictional High Court or Supreme Court in the case of the appellant or any other person. (2) No order shall be made under sub-section (1) after

INCOME TAX OFFICER WARD-3 EXEMP, NAGPUR vs. PRERNA SAMAJIK SANSKRITIK BAHUDDESHIYA SHIKSHAN SANSTHA, ARMORI, GADCHIROLI

In the result, the appeal of revenue is accordingly dismissed

ITA 408/NAG/2024[2022-23]Status: DisposedITAT Nagpur25 Feb 2026AY 2022-23

Bench: Shri Pawan Singh, Jm & Shri Khettra Mohan Roy, Am

For Appellant: Shri Milind Bhusari, AdvFor Respondent: Shri Pankaj Kumar, CIT–DR
Section 11Section 119(2)(b)Section 12A(1)(ac)Section 12A(1)(ba)Section 143(1)Section 143(1)(a)Section 2

section 119(2)(b) of the Act. With condonation of delay so granted before processing under section 143(1), there

BAJAJ STEEL INDUSTRIES LIMITED,NAGPUR vs. ASST. COMMISSIONER OF INCOME TAX CPC (TDS), GHAZIABAD

Appeals are dismissed

ITA 314/NAG/2023[2013-14 (FY 2012-13, Q3)]Status: DisposedITAT Nagpur26 Feb 2024

Bench: Shri Satbeer Singh Godara & Dr. Dipak P. Ripote

For Appellant: Ms. Neha Sharma, AdvocateFor Respondent: Shri Abhay Y. Marathe, Sr. DR
Section 200ASection 201Section 250

condonation of delay and the fact that, the assessee was diligent in pursuing an alternate remedy (i.e rectification) before the learned AO which was considered efficacious, considering the facts of the case. The learned AO did not appreciate documentary evidence filed. Page 2 of 10 Bajaj Steel Industries Limited (13 appeals) [A] ITA.Nos

BAJAJ STEEL INDUSTRIES LIMITED,NAGPUR vs. ASST. COMMISSIONER OF INCOME TAX CPC (TDS), GHAZIABAD

Appeals are dismissed

ITA 308/NAG/2023[2016-17 (FY 2015-16, Q4)]Status: DisposedITAT Nagpur26 Feb 2024

Bench: Shri Satbeer Singh Godara & Dr. Dipak P. Ripote

For Appellant: Ms. Neha Sharma, AdvocateFor Respondent: Shri Abhay Y. Marathe, Sr. DR
Section 200ASection 201Section 250

condonation of delay and the fact that, the assessee was diligent in pursuing an alternate remedy (i.e rectification) before the learned AO which was considered efficacious, considering the facts of the case. The learned AO did not appreciate documentary evidence filed. Page 2 of 10 Bajaj Steel Industries Limited (13 appeals) [A] ITA.Nos

BAJAJ STEEL INDUSTRIES LIMITED,NAGPUR vs. ASST. COMMISSIONER OF INCOME TAX CPC (TDS), GHAZIABAD

Appeals are dismissed

ITA 307/NAG/2023[2014-15 (FY 2013-14, Q2)]Status: DisposedITAT Nagpur26 Feb 2024

Bench: Shri Satbeer Singh Godara & Dr. Dipak P. Ripote

For Appellant: Ms. Neha Sharma, AdvocateFor Respondent: Shri Abhay Y. Marathe, Sr. DR
Section 200ASection 201Section 250

condonation of delay and the fact that, the assessee was diligent in pursuing an alternate remedy (i.e rectification) before the learned AO which was considered efficacious, considering the facts of the case. The learned AO did not appreciate documentary evidence filed. Page 2 of 10 Bajaj Steel Industries Limited (13 appeals) [A] ITA.Nos

BAJAJ STEEL INDUSTRIES LIMITED,NAGPUR vs. ASST. COMMISSIONER OF INCOME TAX CPC (TDS), GHAZIABAD

Appeals are dismissed

ITA 306/NAG/2023[2013-14 (FY 20012-13, Q2)]Status: DisposedITAT Nagpur26 Feb 2024

Bench: Shri Satbeer Singh Godara & Dr. Dipak P. Ripote

For Appellant: Ms. Neha Sharma, AdvocateFor Respondent: Shri Abhay Y. Marathe, Sr. DR
Section 200ASection 201Section 250

condonation of delay and the fact that, the assessee was diligent in pursuing an alternate remedy (i.e rectification) before the learned AO which was considered efficacious, considering the facts of the case. The learned AO did not appreciate documentary evidence filed. Page 2 of 10 Bajaj Steel Industries Limited (13 appeals) [A] ITA.Nos

BAJAJ STEEL INDUSTRIES LIMITED,NAGPUR vs. ASST. COMMISSIONER OF INCOME TAX CPC (TDS), GHAZIABAD

Appeals are dismissed

ITA 284/NAG/2023[2008-09 (FY 2007-08, Q4)]Status: DisposedITAT Nagpur26 Feb 2024

Bench: Shri Satbeer Singh Godara & Dr. Dipak P. Ripote

For Appellant: Ms. Neha Sharma, AdvocateFor Respondent: Shri Abhay Y. Marathe, Sr. DR
Section 200ASection 201Section 250

condonation of delay and the fact that, the assessee was diligent in pursuing an alternate remedy (i.e rectification) before the learned AO which was considered efficacious, considering the facts of the case. The learned AO did not appreciate documentary evidence filed. Page 2 of 10 Bajaj Steel Industries Limited (13 appeals) [A] ITA.Nos

BAJAJ STEEL INDUSTIES LTD.,NAGPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CPC, TDS, GHAZIABAD

Appeals are dismissed

ITA 153/NAG/2023[2015-16]Status: DisposedITAT Nagpur26 Feb 2024AY 2015-16

Bench: Shri Satbeer Singh Godara & Dr. Dipak P. Ripote

For Appellant: Ms. Neha Sharma, AdvocateFor Respondent: Shri Abhay Y. Marathe, Sr. DR
Section 200ASection 201Section 250

condonation of delay and the fact that, the assessee was diligent in pursuing an alternate remedy (i.e rectification) before the learned AO which was considered efficacious, considering the facts of the case. The learned AO did not appreciate documentary evidence filed. Page 2 of 10 Bajaj Steel Industries Limited (13 appeals) [A] ITA.Nos

BAJAJ STEEL INDUSTIES LTD.,NAGPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CPC, TDS, GHAZIABAD

Appeals are dismissed

ITA 152/NAG/2023[2014-15]Status: DisposedITAT Nagpur26 Feb 2024AY 2014-15

Bench: Shri Satbeer Singh Godara & Dr. Dipak P. Ripote

For Appellant: Ms. Neha Sharma, AdvocateFor Respondent: Shri Abhay Y. Marathe, Sr. DR
Section 200ASection 201Section 250

condonation of delay and the fact that, the assessee was diligent in pursuing an alternate remedy (i.e rectification) before the learned AO which was considered efficacious, considering the facts of the case. The learned AO did not appreciate documentary evidence filed. Page 2 of 10 Bajaj Steel Industries Limited (13 appeals) [A] ITA.Nos

BAJAJ STEEL INDUSTIES LTD.,NAGPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CPC, TDS, GHAZIABAD

Appeals are dismissed

ITA 151/NAG/2023[2013-14]Status: DisposedITAT Nagpur26 Feb 2024AY 2013-14

Bench: Shri Satbeer Singh Godara & Dr. Dipak P. Ripote

For Appellant: Ms. Neha Sharma, AdvocateFor Respondent: Shri Abhay Y. Marathe, Sr. DR
Section 200ASection 201Section 250

condonation of delay and the fact that, the assessee was diligent in pursuing an alternate remedy (i.e rectification) before the learned AO which was considered efficacious, considering the facts of the case. The learned AO did not appreciate documentary evidence filed. Page 2 of 10 Bajaj Steel Industries Limited (13 appeals) [A] ITA.Nos

BAJAJ STEEL INDUSTIES LTD.,NAGPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CPC, TDS, GHAZIABAD

Appeals are dismissed

ITA 150/NAG/2023[2008-09]Status: DisposedITAT Nagpur26 Feb 2024AY 2008-09

Bench: Shri Satbeer Singh Godara & Dr. Dipak P. Ripote

For Appellant: Ms. Neha Sharma, AdvocateFor Respondent: Shri Abhay Y. Marathe, Sr. DR
Section 200ASection 201Section 250

condonation of delay and the fact that, the assessee was diligent in pursuing an alternate remedy (i.e rectification) before the learned AO which was considered efficacious, considering the facts of the case. The learned AO did not appreciate documentary evidence filed. Page 2 of 10 Bajaj Steel Industries Limited (13 appeals) [A] ITA.Nos

BAJAJ STEEL INDUSTRIES LIMITED,NAGPUR vs. ASST. COMMISSIONER OF INCOME TAX CPC (TDS), GHAZIABAD

Appeals are dismissed

ITA 317/NAG/2023[2014-15 (FY 2013-14, Q4)]Status: DisposedITAT Nagpur26 Feb 2024

Bench: Shri Satbeer Singh Godara & Dr. Dipak P. Ripote

For Appellant: Ms. Neha Sharma, AdvocateFor Respondent: Shri Abhay Y. Marathe, Sr. DR
Section 200ASection 201Section 250

condonation of delay and the fact that, the assessee was diligent in pursuing an alternate remedy (i.e rectification) before the learned AO which was considered efficacious, considering the facts of the case. The learned AO did not appreciate documentary evidence filed. Page 2 of 10 Bajaj Steel Industries Limited (13 appeals) [A] ITA.Nos

BAJAJ STEEL INDUSTRIES LIMITED,NAGPUR vs. ASST. COMMISSIONER OF INCOME TAX CPC (TDS), GHAZIABAD

Appeals are dismissed

ITA 316/NAG/2023[2014-15 (FY2013-14, Q3)]Status: DisposedITAT Nagpur26 Feb 2024

Bench: Shri Satbeer Singh Godara & Dr. Dipak P. Ripote

For Appellant: Ms. Neha Sharma, AdvocateFor Respondent: Shri Abhay Y. Marathe, Sr. DR
Section 200ASection 201Section 250

condonation of delay and the fact that, the assessee was diligent in pursuing an alternate remedy (i.e rectification) before the learned AO which was considered efficacious, considering the facts of the case. The learned AO did not appreciate documentary evidence filed. Page 2 of 10 Bajaj Steel Industries Limited (13 appeals) [A] ITA.Nos

BAJAJ STEEL INDUSTRIES LIMITED,NAGPUR vs. ASST. COMMISSIONER OF INCOME TAX CPC (TDS), GHAZIABAD

Appeals are dismissed

ITA 315/NAG/2023[2013-14 (FY 2012-13, Q4)]Status: DisposedITAT Nagpur26 Feb 2024

Bench: Shri Satbeer Singh Godara & Dr. Dipak P. Ripote

For Appellant: Ms. Neha Sharma, AdvocateFor Respondent: Shri Abhay Y. Marathe, Sr. DR
Section 200ASection 201Section 250

condonation of delay and the fact that, the assessee was diligent in pursuing an alternate remedy (i.e rectification) before the learned AO which was considered efficacious, considering the facts of the case. The learned AO did not appreciate documentary evidence filed. Page 2 of 10 Bajaj Steel Industries Limited (13 appeals) [A] ITA.Nos

SAGAR FIBRES PVT. LTD.,YAVATMAL vs. PRINCIPAL COMMISSIONER OF INCOME TAX-2, NAGPUR

In the result, appeal filed by the assessee is dismissed

ITA 57/NAG/2021[2016-17]Status: DisposedITAT Nagpur02 Sept 2024AY 2016-17

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

For Appellant: Ms. Alfiya RozieFor Respondent: Shri Kailash C. Kanojiya
Section 143(3)Section 2(22)(e)Section 263

condone the delay in filing the present appeal. We also find that the Hon’ble Supreme Court, vide judgment dated 10/01/2022, passed in M.A. no.21 of 2022, in M.A. no.665 of 2021, in Suo-Motu Writ Petition (Civil) no.3 of 2020, the limitation period for filing the appeal was extended upto 29/05/2022. In view of the above, since the present

M/S S.B.COTGIN PVT LTD ,NAGPUR vs. PR.CIT-2, NAGPUR

In the result, appeal of the assessee is allowed

ITA 88/NAG/2020[2015-16]Status: DisposedITAT Nagpur05 Jul 2021AY 2015-16

Bench: Shri Inturi Rama Rao & Shri Partha Sarathi Chaudhuryआयकर अपील सं. / Ita No. 88/Nag/2020 धनधाारण वषा / Assessment Year : 2015-16

For Appellant: Shri Abhay N. AgarwalFor Respondent: Shri Pradeep Hedaoo
Section 143(3)Section 263Section 40A(2)(b)Section 92B

condone the delay and proceed to hear this appeal on merits. We further take note of the present pandemic situation where the movement of people are restricted and because of such practical situation, it is always not possible to follow the time of limitation regarding filing of appeal before various Forums. This fact was also observed and taken cognizance

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 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