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63 results for “condonation of delay”+ Section 200clear

Sorted by relevance

Patna481Chennai266Delhi264Pune223Mumbai220Bangalore151Hyderabad102Jaipur81Kolkata77Nagpur63Raipur56Surat40Ahmedabad32Chandigarh31Panaji19Dehradun19Indore19Cochin19Lucknow18Visakhapatnam16Rajkot10Agra8Amritsar8Guwahati7SC4Cuttack4Jodhpur3Allahabad2Jabalpur2DIPAK MISRA R.K. AGRAWAL PRAFULLA C. PANT1

Key Topics

Section 234E191Section 201(1)61TDS57Section 200A55Section 25044Section 194A40Condonation of Delay40Section 26330Section 201

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

section 250 of the Income Tax Act, 1961 ("the Act") by the learned Commissioner of Income Tax (Appeals), [“learned CIT”], for the assessment year 2013-14. Sunilkumar Rajendra Rai vs TDS Ward, Nagpur ITA no.286/Nag./2023 The assessee has raised following grounds of appeal:– 2. “ Grounds of Appeal Tax Effect 1. The learned CIT(A) erred in condoning the delay

Showing 1–20 of 63 · Page 1 of 4

29
Section 20024
Limitation/Time-bar23
Deduction21

ESTATE OFFICER, PRINCIPAL CHIEF CONSERVATOR OF FOREST ,NAGPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, TDS-CPC, GHAZIABAD

In the result, appeal filed by the assessee being ITA no

ITA 144/NAG/2023[2020-21]Status: DisposedITAT Nagpur16 May 2024AY 2020-21

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

For Appellant: NoneFor Respondent: Shri Abhay Y. Marathe
Section 250Section 253(1)Section 253(5)

delay or failure to deliver or cause to be delivered return/statements of tax deducted or collected at source within the prescribed time limit under the provisions of sub-section (3) of section 200 of the Act, the fee is held to be not punitive, but a fee which is fixed charge for the extra service, which the Department

ESTATE OFFICER, PRINCIPAL CHIEF CONSERVATOR OF FOREST,NAGPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, TDS-CPC, GHAZIABAD

In the result, appeal filed by the assessee being ITA no

ITA 141/NAG/2023[2019-20 (Q-2)]Status: DisposedITAT Nagpur16 May 2024

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

For Appellant: NoneFor Respondent: Shri Abhay Y. Marathe
Section 250Section 253(1)Section 253(5)

delay or failure to deliver or cause to be delivered return/statements of tax deducted or collected at source within the prescribed time limit under the provisions of sub-section (3) of section 200 of the Act, the fee is held to be not punitive, but a fee which is fixed charge for the extra service, which the Department

ESTATE OFFICER, PRINCIPAL CHIEF CONSERVATOR OF FOREST,NAGPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, TDS CPC, GHAZIABAD

In the result, appeal filed by the assessee being ITA no

ITA 135/NAG/2023[2016-17]Status: DisposedITAT Nagpur16 May 2024AY 2016-17

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

For Appellant: NoneFor Respondent: Shri Abhay Y. Marathe
Section 250Section 253(1)Section 253(5)

delay or failure to deliver or cause to be delivered return/statements of tax deducted or collected at source within the prescribed time limit under the provisions of sub-section (3) of section 200 of the Act, the fee is held to be not punitive, but a fee which is fixed charge for the extra service, which the Department

ESTATE OFFICER, PRINCIPAL CHIEF CONSERVATOR OF FOREST,NAGPUR vs. DEPUTY COMMISSIONER OF INCOME TAX. TDS-CPC, GHAZIABAD

In the result, appeal filed by the assessee being ITA no

ITA 134/NAG/2023[2015-16]Status: DisposedITAT Nagpur16 May 2024AY 2015-16

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

For Appellant: NoneFor Respondent: Shri Abhay Y. Marathe
Section 250Section 253(1)Section 253(5)

delay or failure to deliver or cause to be delivered return/statements of tax deducted or collected at source within the prescribed time limit under the provisions of sub-section (3) of section 200 of the Act, the fee is held to be not punitive, but a fee which is fixed charge for the extra service, which the Department

ESTATE OFFICER, PRINCIPAL CHIEF CONSERVATOR OF FOREST,NAGPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, TDS-CPC, GHAZIABAD

In the result, appeal filed by the assessee being ITA no

ITA 142/NAG/2023[2019-20(Q-3)]Status: DisposedITAT Nagpur16 May 2024

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

For Appellant: NoneFor Respondent: Shri Abhay Y. Marathe
Section 250Section 253(1)Section 253(5)

delay or failure to deliver or cause to be delivered return/statements of tax deducted or collected at source within the prescribed time limit under the provisions of sub-section (3) of section 200 of the Act, the fee is held to be not punitive, but a fee which is fixed charge for the extra service, which the Department

ESTATE OFFICER, PRINCIPAL CHIEF CONSERVATOR OF FOREST,NAGPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, TDS CPC, GHAZIABAD

In the result, appeal filed by the assessee being ITA no

ITA 136/NAG/2023[2018-19 (Q-1)]Status: DisposedITAT Nagpur16 May 2024

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

For Appellant: NoneFor Respondent: Shri Abhay Y. Marathe
Section 250Section 253(1)Section 253(5)

delay or failure to deliver or cause to be delivered return/statements of tax deducted or collected at source within the prescribed time limit under the provisions of sub-section (3) of section 200 of the Act, the fee is held to be not punitive, but a fee which is fixed charge for the extra service, which the Department

ESTATE OFFICER, PRINCIPAL CHIEF CONSERVATOR OF FOREST,GHAZIABAD vs. DEPUTY COMMISSIONE OF INCOMDE EF, GAZIABADQQQ.

In the result, appeal filed by the assessee being ITA no

ITA 137/NAG/2023[2018-19 (Q-2)]Status: DisposedITAT Nagpur16 May 2024

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

For Appellant: NoneFor Respondent: Shri Abhay Y. Marathe
Section 250Section 253(1)Section 253(5)

delay or failure to deliver or cause to be delivered return/statements of tax deducted or collected at source within the prescribed time limit under the provisions of sub-section (3) of section 200 of the Act, the fee is held to be not punitive, but a fee which is fixed charge for the extra service, which the Department

ESTATE OFFICER, PRINCIPAL CHIEF CONSERVATOR OF FOREST,NAGPUR vs. DEPUTY COMMISSIONER OF INCOME TAX,TDS-CPC, GHAZIABAD

In the result, appeal filed by the assessee being ITA no

ITA 140/NAG/2023[2019-20 (Q-1)]Status: DisposedITAT Nagpur16 May 2024

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

For Appellant: NoneFor Respondent: Shri Abhay Y. Marathe
Section 250Section 253(1)Section 253(5)

delay or failure to deliver or cause to be delivered return/statements of tax deducted or collected at source within the prescribed time limit under the provisions of sub-section (3) of section 200 of the Act, the fee is held to be not punitive, but a fee which is fixed charge for the extra service, which the Department

ESTATE OFFICER, PRINCIPAL CHIEF CONSERVATOR OF FOREST,NAGPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, TDS-CPC, GHAZIABAD

In the result, appeal filed by the assessee being ITA no

ITA 138/NAG/2023[2018-19 (Q-3)]Status: DisposedITAT Nagpur16 May 2024

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

For Appellant: NoneFor Respondent: Shri Abhay Y. Marathe
Section 250Section 253(1)Section 253(5)

delay or failure to deliver or cause to be delivered return/statements of tax deducted or collected at source within the prescribed time limit under the provisions of sub-section (3) of section 200 of the Act, the fee is held to be not punitive, but a fee which is fixed charge for the extra service, which the Department

ESTATE OFFICER, PRINCIPAL CHIEF CONSERVATOR OF FOREST,NAGPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, TDS-CPC, GHAZIABAD

In the result, appeal filed by the assessee being ITA no

ITA 143/NAG/2023[2019-20 (Q-4)]Status: DisposedITAT Nagpur16 May 2024

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

For Appellant: NoneFor Respondent: Shri Abhay Y. Marathe
Section 250Section 253(1)Section 253(5)

delay or failure to deliver or cause to be delivered return/statements of tax deducted or collected at source within the prescribed time limit under the provisions of sub-section (3) of section 200 of the Act, the fee is held to be not punitive, but a fee which is fixed charge for the extra service, which the Department

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. 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

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

BANK OF INDIA,NAGPUR vs. DEPUTY COMMISSIONE OF INCOME TAX, NAGPUR

In the result, all the appeals are allowed

ITA 337/NAG/2022[2011-12]Status: DisposedITAT Nagpur23 Aug 2023AY 2011-12

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

For Appellant: Shri Pratik Sadrani &For Respondent: Shri Sanjay Agrawal
Section 194ASection 201(1)Section 250

condone the delay. 6. Now we take up the limitation issue assailed lock stock and barrel on behalf of the assessee. The facts of the lead case taken up for consideration in ITA No.337/Nag/2022, are that the assessee accepted Form No. 15G/15H from two persons and paid/credited interest exceeding the maximum amount not chargeable to tax without deduction

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

In the result, all the appeals are allowed

ITA 269/NAG/2022[2010-2011]Status: DisposedITAT Nagpur23 Aug 2023AY 2010-2011

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

For Appellant: Shri Pratik Sadrani &For Respondent: Shri Sanjay Agrawal
Section 194ASection 201(1)Section 250

condone the delay. 6. Now we take up the limitation issue assailed lock stock and barrel on behalf of the assessee. The facts of the lead case taken up for consideration in ITA No.337/Nag/2022, are that the assessee accepted Form No. 15G/15H from two persons and paid/credited interest exceeding the maximum amount not chargeable to tax without deduction

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

In the result, all the appeals are allowed

ITA 272/NAG/2022[2011-2012]Status: DisposedITAT Nagpur23 Aug 2023AY 2011-2012

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

For Appellant: Shri Pratik Sadrani &For Respondent: Shri Sanjay Agrawal
Section 194ASection 201(1)Section 250

condone the delay. 6. Now we take up the limitation issue assailed lock stock and barrel on behalf of the assessee. The facts of the lead case taken up for consideration in ITA No.337/Nag/2022, are that the assessee accepted Form No. 15G/15H from two persons and paid/credited interest exceeding the maximum amount not chargeable to tax without deduction

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

In the result, all the appeals are allowed

ITA 271/NAG/2022[2011-2012]Status: DisposedITAT Nagpur23 Aug 2023AY 2011-2012

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

For Appellant: Shri Pratik Sadrani &For Respondent: Shri Sanjay Agrawal
Section 194ASection 201(1)Section 250

condone the delay. 6. Now we take up the limitation issue assailed lock stock and barrel on behalf of the assessee. The facts of the lead case taken up for consideration in ITA No.337/Nag/2022, are that the assessee accepted Form No. 15G/15H from two persons and paid/credited interest exceeding the maximum amount not chargeable to tax without deduction

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

In the result, all the appeals are allowed

ITA 270/NAG/2022[2010-2011]Status: DisposedITAT Nagpur23 Aug 2023AY 2010-2011

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

For Appellant: Shri Pratik Sadrani &For Respondent: Shri Sanjay Agrawal
Section 194ASection 201(1)Section 250

condone the delay. 6. Now we take up the limitation issue assailed lock stock and barrel on behalf of the assessee. The facts of the lead case taken up for consideration in ITA No.337/Nag/2022, are that the assessee accepted Form No. 15G/15H from two persons and paid/credited interest exceeding the maximum amount not chargeable to tax without deduction

SUDAM KISANRAO WANI,NAGPUR vs. ITO WARD 3(1), NAGPUR

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

ITA 460/NAG/2025[2019-20]Status: DisposedITAT Nagpur10 Oct 2025AY 2019-20

Bench: Shri Pavan Kumar Gadalesudam Kisanrao Wani, Plot No.86A, Vitthal Nagar–Ii Hudkeshwar, Maiginagar ……………. Appellant Nagpur -440 034, Maharashtra. Pan- Aaypw9239K V/S Income Tax Officer ……………. Respondent Ward–3(1), Nagpur Assessee By: Shri.Naresh Jakhotia.A.R. Revenue By : Shri.Surjit Kumar Saha.Sr.Dr

For Appellant: Shri.Naresh Jakhotia.A.RFor Respondent: Shri.Surjit Kumar Saha.Sr.DR
Section 144Section 148Section 69

200/-. The Assessing Officer received information as per the category of “High Risk CRIU/VRU cases”. The assessee has made fixed deposits of Rs.20,03,100/- with The Central Railway Employees Credit Co–operative Society Ltd. and earned interest income of Rs.1,25,251/-. The Assessing Officer has reason to believe that income has escaped assessment and issued notice under section