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214 results for “condonation of delay”+ Section 19clear

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Key Topics

Section 200A141Section 234E129Section 194A66TDS64Section 26345Exemption40Section 25039Deduction38Condonation of Delay38

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

19 and Form No. 9A and Form No. 10-reg. Circular No. 06/2020-Income Tax F.No.197/55/2018-ITA-I Government of India INCOME Ministry of Finance Department of Revenue Central Board of Direct Taxes New Delhi, the 19th February, 2020 Sub: Condonation of delay under section

Showing 1–20 of 214 · Page 1 of 11

...
Section 201(1)36
Limitation/Time-bar35
Section 20133

SUNILKUMAR RAJENDRA RAI,NAGPUR vs. ITO, WARD-1(4), NAGPUR

In the result, appeals filed by the assessees are allowed

ITA 286/NAG/2023[2013-14]Status: DisposedITAT Nagpur16 Jul 2024AY 2013-14

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

For Appellant: NoneFor Respondent: Shri Abhay Y.Marathe, Sr.Dr
Section 200Section 200ASection 234ESection 250

condonation of delay. We find that the issue involved in the present appeals filed by the assessee is on levy of late fee u/s.234E of the Act, for belated filing of quarterly TDS returns beyond prescribed date and this issue is covered by various decisions of the Tribunal and High Courts, including decision of the co- ordinate Bench of ITAT

BHAWANA HARIRAM LAVHALE,AMRAVATI vs. INCOME TAX OFFICER WARD-3, AMRAVATI

In the result, assessee’s appeal for the assessment year 2013–14 is allowed for statistical purposes

ITA 170/NAG/2024[2014-15]Status: DisposedITAT Nagpur16 May 2024AY 2014-15

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

For Appellant: Shri K.P. DewaniFor Respondent: Shri Kailash C. Kanojiya
Section 148Section 234ASection 250Section 44Section 69A

19,88,25,743. He also initiated proceedings under section 271(1)(c) of the Act separately. The assessee being aggrieved by the order so passed by the Assessing Officer, carried the matter before the first appellate authority. 6. Before the learned CIT(A), the assessee filed application for condonation of delay

BHAWANA HARIRAM LAVHALE,AMRAVATI vs. INCOME TAX OFFICER,WARD-3, AMRAVATI

In the result, assessee’s appeal for the assessment year 2013–14 is allowed for statistical purposes

ITA 169/NAG/2024[2013-14]Status: DisposedITAT Nagpur16 May 2024AY 2013-14

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

For Appellant: Shri K.P. DewaniFor Respondent: Shri Kailash C. Kanojiya
Section 148Section 234ASection 250Section 44Section 69A

19,88,25,743. He also initiated proceedings under section 271(1)(c) of the Act separately. The assessee being aggrieved by the order so passed by the Assessing Officer, carried the matter before the first appellate authority. 6. Before the learned CIT(A), the assessee filed application for condonation of delay

INCOME TAX OFFICER (EXEMPTION) - 4, NAGPUR vs. DEENDAYAL SEVA PRATISHTHAN, YAVATMAL

In the result, appeal by the Revenue stands dismissed

ITA 572/NAG/2024[2021-22]Status: DisposedITAT Nagpur21 Mar 2025AY 2021-22

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

For Appellant: Shri Kishore B. PhadkeFor Respondent: Shri Abhay Y. Marathe
Section 11Section 12Section 138

section 11 of the Act can not be denied based the reason that the filing of required audit report was limited by the limitation date in the appellant's case. 5.3.3 In view of the above discussion, ground no 2,3 and 4 of the appeal are allowed.” Consequent upon passing of the impugned order by the learned

BANK OF INDIA,MAHAL BRANCH NAGPUR vs. DY.CIT(TDS)CIRCLE-1, NAGPUR

In the result, all the appeals are partly allowed in light of aforesaid directions

ITA 160/NAG/2022[2011-12]Status: DisposedITAT Nagpur09 Jun 2022AY 2011-12

Bench: Shri Vikram Singh Yadav & Shri Yogesh Kumar U.S

condone the delay in filing of appeal before Hon'ble CIT(A) and consider this appeal and prays that the proceedings under section 201(1) and 201(1 A) be quashed and order passed by Ld. CIT(A) be set aside. 5. Per contra, the ld. DR submitted that in the lead case of the assessee in ITAT No. 163/Nag/2022

BANK OF INDIA, DONGARGAON NAGPUR vs. DY.CIT(TDS), CIRCLE-1, NAGPUR

In the result, all the appeals are partly allowed in light of aforesaid directions

ITA 153/NAG/2022[2010-11]Status: DisposedITAT Nagpur09 Jun 2022AY 2010-11

Bench: Shri Vikram Singh Yadav & Shri Yogesh Kumar U.S

condone the delay in filing of appeal before Hon'ble CIT(A) and consider this appeal and prays that the proceedings under section 201(1) and 201(1 A) be quashed and order passed by Ld. CIT(A) be set aside. 5. Per contra, the ld. DR submitted that in the lead case of the assessee in ITAT No. 163/Nag/2022

VINAY RAMSHARANDAS AGRAWAL,NAGPUR vs. PRINCIPAL COMMISSIONER OF INCOME TAX-II, NAGPUR

In the result, appeal by the assessee stands allowed

ITA 110/NAG/2023[2017-18]Status: DisposedITAT Nagpur21 Mar 2025AY 2017-18

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

For Appellant: Shri Kishore P. DewaniFor Respondent: Shri Sandipkumar Salunke
Section 143(3)Section 263

condone the delay and admit the same for adjudication on merits. 6. Insofar as the merits of the case are concerned, the facts are, the assessee is an Individual. For the year under consideration, on 31/01/2018, the assessee filed his return of income electronically, disclosing total income of ` 12,96,33,940. During the course of regular assessment framed under

LATA SHARADRAO KHADSE,NAGPUR vs. ITO WD3(4), NAGPUR

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

ITA 549/NAG/2025[2014-15]Status: DisposedITAT Nagpur17 Oct 2025AY 2014-15

Bench: Shripavan Kumar Gadale

For Appellant: Shri.Krishnakumar Gupta. ARFor Respondent: Shri Surjit Kumar Saha.Sr.DR
Section 2(14)Section 250(6)Section 50C

section 2(14) of the Act and the lands are situated within 8 kms of Nagpur Municipal Corporation. The Assessing Officer has reason to believe that the income has escaped assessment and issued notice u/sec148 of the Act. The assessee has filed return of income for the A.Y. 2014–15 on 05/12/2018 disclosing a total income of Rs.2

PAWAN SHARADRAO KHADSE,NAGPUR vs. A.O. WARD 3(4), NAGPUR, NAGPUR

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

ITA 534/NAG/2025[2015-16]Status: DisposedITAT Nagpur17 Oct 2025AY 2015-16

Bench: Shripavan Kumar Gadale

For Appellant: Shri.Krishnakumar Gupta. ARFor Respondent: Shri Surjit Kumar Saha.Sr.DR
Section 2(14)Section 250(6)Section 50C

section 2(14) of the Act and the lands are situated within 8 kms of Nagpur Municipal Corporation. The Assessing Officer has reason to believe that the income has escaped assessment and issued notice u/sec148 of the Act. The assessee has filed return of income for the A.Y. 2014–15 on 05/12/2018 disclosing a total income of Rs.2

ALKESH SHARADRAOJI KHADSE,NAGPUR vs. A.O. WARD 3(4),NAGPUR, NAGPUR

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

ITA 536/NAG/2025[2015-16]Status: DisposedITAT Nagpur17 Oct 2025AY 2015-16

Bench: Shripavan Kumar Gadale

For Appellant: Shri.Krishnakumar Gupta. ARFor Respondent: Shri Surjit Kumar Saha.Sr.DR
Section 2(14)Section 250(6)Section 50C

section 2(14) of the Act and the lands are situated within 8 kms of Nagpur Municipal Corporation. The Assessing Officer has reason to believe that the income has escaped assessment and issued notice u/sec148 of the Act. The assessee has filed return of income for the A.Y. 2014–15 on 05/12/2018 disclosing a total income of Rs.2

ALKESH SHARADRAOJI KHADSE,NAGPUR vs. ITO WARD 3(4), NAGPUR

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

ITA 544/NAG/2025[2014-15]Status: DisposedITAT Nagpur17 Oct 2025AY 2014-15

Bench: Shripavan Kumar Gadale

For Appellant: Shri.Krishnakumar Gupta. ARFor Respondent: Shri Surjit Kumar Saha.Sr.DR
Section 2(14)Section 250(6)Section 50C

section 2(14) of the Act and the lands are situated within 8 kms of Nagpur Municipal Corporation. The Assessing Officer has reason to believe that the income has escaped assessment and issued notice u/sec148 of the Act. The assessee has filed return of income for the A.Y. 2014–15 on 05/12/2018 disclosing a total income of Rs.2

LATA SHARADRAO KHADSE,NAGPUR vs. A.O. WARD 3(4), NAGPUR, NAGPUR

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

ITA 537/NAG/2025[2015-16]Status: DisposedITAT Nagpur17 Oct 2025AY 2015-16

Bench: Shripavan Kumar Gadale

For Appellant: Shri.Krishnakumar Gupta. ARFor Respondent: Shri Surjit Kumar Saha.Sr.DR
Section 2(14)Section 250(6)Section 50C

section 2(14) of the Act and the lands are situated within 8 kms of Nagpur Municipal Corporation. The Assessing Officer has reason to believe that the income has escaped assessment and issued notice u/sec148 of the Act. The assessee has filed return of income for the A.Y. 2014–15 on 05/12/2018 disclosing a total income of Rs.2

SHREE SANT BHOJAJI MAHARAJ DEOSTHAN AJANSARA,WARDHA vs. INCOME TAX OFFICER (EXEMPTION) -4, NAGPUR, NAGPUR

In the result, appeal filed by the assessee is in ITA No

ITA 211/NAG/2025[2015-2016]Status: DisposedITAT Nagpur01 Apr 2026AY 2015-2016

Bench: Shri Pawan Singh& Shri Khettra Mohan Roy

Section 12ASection 143(3)Section 250Section 263

delay is condoned and the appeal is admitted to be heard on ground of merits. 6. The brief facts of the case are that the assessee is a charitable trust, registered under Society Registration Act, 1860 in the office of Charity Commissioner, Wardha. The assessee filed return of income for the A.Y 2015-16 on 31.03.2017 declaring total income

SHREE SANT BHOJAJI MAHARAJ DEOSTHAN AJANSARA,WARDHA vs. COMMISSIONER OF INCOME TAX (EXEMPTION), PUNE AT NGP, NAGPUR

In the result, appeal filed by the assessee is in ITA No

ITA 186/NAG/2025[2015-2016]Status: DisposedITAT Nagpur01 Apr 2026AY 2015-2016

Bench: Shri Pawan Singh& Shri Khettra Mohan Roy

Section 12ASection 143(3)Section 250Section 263

delay is condoned and the appeal is admitted to be heard on ground of merits. 6. The brief facts of the case are that the assessee is a charitable trust, registered under Society Registration Act, 1860 in the office of Charity Commissioner, Wardha. The assessee filed return of income for the A.Y 2015-16 on 31.03.2017 declaring total income

SHREE SANT BHOJAJI MAHARAJ DEOSTHAN AJANSARA,WARDHA vs. INCOME TAX OFFICER (EXEMPTION) - 4, NAGPUR, NAGPUR

In the result, appeal filed by the assessee is in ITA No

ITA 212/NAG/2025[2015-2016]Status: DisposedITAT Nagpur01 Apr 2026AY 2015-2016

Bench: Shri Pawan Singh& Shri Khettra Mohan Roy

Section 12ASection 143(3)Section 250Section 263

delay is condoned and the appeal is admitted to be heard on ground of merits. 6. The brief facts of the case are that the assessee is a charitable trust, registered under Society Registration Act, 1860 in the office of Charity Commissioner, Wardha. The assessee filed return of income for the A.Y 2015-16 on 31.03.2017 declaring total income

SUNIL VISHAMBARNATH TIWARI,NAGPUR vs. I.T.O. WARD 1(4), NAGPUR

In the result, this appeal of the assessee is partly allowed

ITA 240/NAG/2015[2009-10]Status: DisposedITAT Nagpur20 Dec 2021AY 2009-10

Bench: Shri Sandeep Gosain, Jm & Shri O.P. Kant, Am Assessment Year: 2009-10 Sunil Vishambaharnath Tiwari, Vs. I.T.O. 87, Panchvati Builders, Hindustan Ward 1(4), Colony, Wardha Road, Nagpur- Nagpur. 440015. Pan No.: Aalpt 0719 L Appellant Respondent Assessee By: Shri Mahavir Atal (Ca) Revenue By : Shri Vitthal Bhosale (Sr.Dr) Date Of Hearing: 28/10/2021 Date Of Pronouncement: 20/12/2021 Order Per: Sandeep Gosain, J.M. This Appeal Has Been Filed By The Assessee Against The Order Of The Ld. Cit(A)-I, Nagpur Dated 30/05/2014 For The A.Y. 2009-10 Wherein Following Grounds Have Been Raised: “1. On The Facts & Circumstances Of The Case, Ld. Cit(A) Erred In Dismissing The Appeal Of The Assessee. 2. The Ld. Cit(A) Erred In Endorsing The View Taken By The A.O. Of Disallowing Claim Of The Assessee. 3. Assessee Craves Leave To Add & Alter Any Other Ground That May Be Taken At The Time Of Hearing.” 2. In This Appeal, There Is Delay Of 363 Days In Filing The Present Appeal For Which The Assessee Has Filed An Application For Condoning The Delay & The Contents Of The Same Are As Under:

For Appellant: Shri Mahavir Atal (CA)For Respondent: Shri Vitthal Bhosale (Sr.DR)
Section 253(5)

condone the delay in filing the present appeal 5 ITA 240/NAG/2015_ Sunil Vishambaharnath Tiwari Vs ITO as we are satisfied that there was sufficient cause for not presenting the appeal within the prescribed time and the appeal is hereby admitted for adjudication on merits. 7. Brief facts of the case are that return of income for the year under consideration

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

19. In the present case, the findings recorded by the Tribunal are correct as the CIT has not gone into and has not given any reason for observing that the order passed by the Assessing Officer was erroneous. The finding recorded by the CIT is that "order passed by the Assessing Officer may be erroneous". The CIT had doubts about

ANAND GOVIND THATTE,NAGPUR vs. ITO, WARD-2(2), NAGPUR

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

ITA 127/NAG/2024[2015-16]Status: DisposedITAT Nagpur25 Oct 2024AY 2015-16

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

For Appellant: Shri Kapil HiraniFor Respondent: Shri Abhay Y. Marathe
Section 143(3)Section 56(2)(vii)

19, SBI Colony, Behind Police Line Takli ……………. Appellant Anant Nagar, Nagpur 440 013 PAN – ACZPT1883B v/s Income Tax Officer ……………. Respondent Ward–2(2), Nagpur Assessee by : Shri Kapil Hirani Revenue by : Shri Abhay Y. Marathe Date of Hearing – 10/10/2024 Date of Order – 30/10/2024 O R D E R PER K.M. ROY, A.M. The assessee has filed this appeal challenging

DHARAMITRA,WARDHA vs. DEPUTY COMMISSIONER, BANGALORE

In the result, the appeal of assessee is allowed

ITA 194/NAG/2022[2016-17]Status: DisposedITAT Nagpur28 Oct 2022AY 2016-17

Bench: Shri S.S. Viswanethra Ravi

For Appellant: Shri Mahavir AtalFor Respondent: Shri G.J. Ninawe
Section 11Section 11(2)Section 139(1)Section 143(1)

19-10-2022 घोषणा की तारीख / Date of Pronouncement : 28-10-2022 आदेश / ORDER PER S.S. VISWANETHRA RAVI, JM : This appeal by the assessee against the order dated 27-04-2022 passed by the National Faceless Appeal Centre (“NFAC”), Delhi for assessment year 2016-17. 2. I find that this appeal was filed with a delay of 16 days. Upon