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78 results for “condonation of delay”+ Section 200Aclear

Sorted by relevance

Patna466Pune431Chennai431Bangalore225Delhi213Mumbai95Nagpur78Visakhapatnam59Hyderabad54Cochin44Jaipur40Karnataka21Dehradun21Surat19Kerala19Ahmedabad13Agra10Amritsar10Kolkata10Lucknow10Panaji10Jodhpur9Indore8Rajkot8Raipur6Chandigarh5Ranchi4Guwahati2Jabalpur2

Key Topics

Section 234E275Section 200A263TDS78Section 25034Condonation of Delay32Rectification u/s 15428Section 15418Section 200A(1)15Deduction13

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 78 · Page 1 of 4

Section 20112
Section 253(1)10
Section 253(5)10

BANK OF INDIA,SIHORA BRANCH vs. ACIT,CPC(TDS), GHAZIABAD

In the result, all the appeals filed by the assessee are allowed

ITA 104/NAG/2022[2013-14]Status: DisposedITAT Nagpur01 Jun 2022AY 2013-14

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

condoned and all the appeals are admitted for adjudication on merits. 5. Now coming to the merits of the case, in all these appeals, the assessee has challenged the levy of late filing fees under section 234E of the Act. 6. With the consent of both the parties, the case of the assessee in ITA No. 122/Nag/2022 was taken

BANK OF INDIA ,PRASHEONI BRANCH vs. ACIT,CPC,TDS, GHAZIABAD

In the result, all the appeals filed by the assessee are allowed

ITA 111/NAG/2022[2013-14]Status: DisposedITAT Nagpur01 Jun 2022AY 2013-14

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

condoned and all the appeals are admitted for adjudication on merits. 5. Now coming to the merits of the case, in all these appeals, the assessee has challenged the levy of late filing fees under section 234E of the Act. 6. With the consent of both the parties, the case of the assessee in ITA No. 122/Nag/2022 was taken

SAINATH VIDYALAYA,MAKKEPALLI vs. ITO, TDS WARD-52(3), CHANDRAPUR

In the result, both the appeals of the assessee are allowed

ITA 241/NAG/2024[2013-14]Status: DisposedITAT Nagpur05 Feb 2025AY 2013-14

Bench: Shri V. Durga Rao

For Appellant: Shri Mohd. Lakkadsha, C.AFor Respondent: Shri Abhay Y. Marathe, Sr. DR
Section 154Section 200ASection 200A(1)Section 234E

delay had taken the date of intimation under section 200A of the Act as the basis, whereas the assessee had filed appeals before CIT(A) against the order passed under section 154 of the Act. The CIT(A) had noted that rectification application was filed in February, 2018 which was rejected by CPC on the same

HASANTE BURHANIAH FIDAYYIAH TRUST,NAGPUR vs. INCOME TAX OFFICER (TDS) WARD-1, NAGPUR

In the result, assessee’s appeals for A

ITA 9/NAG/2022[2013-14]Status: DisposedITAT Nagpur28 Apr 2022AY 2013-14

Bench: Shri Sandeep Gosain & Shri Arun Khodpia

For Appellant: Shri K.P. Dewani, AdvocateFor Respondent: Shri Piyush Kolhe, CIT–DR
Section 200ASection 234ESection 250

condone the delay in filing the present appeals and proceed to dispose off the appeals on merits. 5. Since both the aforesaid appeals relate to the same assessee involving only common issue, except variation in figures, which arose out of identical set of facts and circumstances, therefore, as a matter of convenience, these appeals were heard together and are being

P.N.DEWALKAR CONSTRUCTION ,NAGPUR vs. ACIT, CPC, TDS, GHAZIABAD

Appeals are allowed

ITA 242/NAG/2019[2015-16 Quarter-2]Status: DisposedITAT Nagpur14 Oct 2022

Bench: Shri S. S. Godara & Shri G. D. Padmahshali

For Appellant: Shri Sanjay Takkar – (
Section 154Section 200ASection 200A(1)Section 234E

delay had taken the date of intimation under section 200A of the Act as the basis, whereas the assessee had filed appeals before CIT(A) against the order passed under section 154 of the Act. The CIT(A) had noted that rectification application was filed in February, 2018 which was rejected by CPC on the same

P.N.DEWALKAR CONSTRUCTION ,NAGPUR vs. ACIT, CPC, TDS, GHAZIABAD

Appeals are allowed

ITA 243/NAG/2019[2015-16 Quarter -3]Status: DisposedITAT Nagpur14 Oct 2022

Bench: Shri S. S. Godara & Shri G. D. Padmahshali

For Appellant: Shri Sanjay Takkar – (
Section 154Section 200ASection 200A(1)Section 234E

delay had taken the date of intimation under section 200A of the Act as the basis, whereas the assessee had filed appeals before CIT(A) against the order passed under section 154 of the Act. The CIT(A) had noted that rectification application was filed in February, 2018 which was rejected by CPC on the same

P.N.DEWALKAR CONSTRUCTION ,NAGPUR vs. ACIT, CPC, TDS, GHAZIABAD

Appeals are allowed

ITA 238/NAG/2019[2013-14 Quarter3 ]Status: DisposedITAT Nagpur14 Oct 2022

Bench: Shri S. S. Godara & Shri G. D. Padmahshali

For Appellant: Shri Sanjay Takkar – (
Section 154Section 200ASection 200A(1)Section 234E

delay had taken the date of intimation under section 200A of the Act as the basis, whereas the assessee had filed appeals before CIT(A) against the order passed under section 154 of the Act. The CIT(A) had noted that rectification application was filed in February, 2018 which was rejected by CPC on the same

BLOCK DEVELOPMENT OFFICER , PANCHAYATI SAMITI , MURTIZAPUR ,MURTIZAPUR vs. INCOME TAX OFFICER (TDS) WARD -1, AKOLA

Appeals are allowed

ITA 27/NAG/2018[2016-2017]Status: DisposedITAT Nagpur14 Oct 2022AY 2016-2017

Bench: Shri S. S. Godara & Shri G. D. Padmahshali

For Appellant: Shri Sanjay Takkar – (
Section 154Section 200ASection 200A(1)Section 234E

delay had taken the date of intimation under section 200A of the Act as the basis, whereas the assessee had filed appeals before CIT(A) against the order passed under section 154 of the Act. The CIT(A) had noted that rectification application was filed in February, 2018 which was rejected by CPC on the same

BLOCK DEVELOPMENT OFFICER PANCHAYAT SAMITI,MURTIZAPUR vs. INCOME TAX OFFICER (TDS) WARD -1(2), AKOLA

Appeals are allowed

ITA 25/NAG/2018[2014-2015]Status: DisposedITAT Nagpur14 Oct 2022AY 2014-2015

Bench: Shri S. S. Godara & Shri G. D. Padmahshali

For Appellant: Shri Sanjay Takkar – (
Section 154Section 200ASection 200A(1)Section 234E

delay had taken the date of intimation under section 200A of the Act as the basis, whereas the assessee had filed appeals before CIT(A) against the order passed under section 154 of the Act. The CIT(A) had noted that rectification application was filed in February, 2018 which was rejected by CPC on the same

P.N.DEWALKAR CONSTRUCTION ,NAGPUR vs. ACIT, CPC, TDS, GHAZIABAD

Appeals are allowed

ITA 239/NAG/2019[2013-14 Quarter4]Status: DisposedITAT Nagpur14 Oct 2022

Bench: Shri S. S. Godara & Shri G. D. Padmahshali

For Appellant: Shri Sanjay Takkar – (
Section 154Section 200ASection 200A(1)Section 234E

delay had taken the date of intimation under section 200A of the Act as the basis, whereas the assessee had filed appeals before CIT(A) against the order passed under section 154 of the Act. The CIT(A) had noted that rectification application was filed in February, 2018 which was rejected by CPC on the same

BLOCK DEVELOPMENT OFFICER PANCHAYAT SAMITI MURTIZAPUR ,MURTIZAPUR vs. INCOME TAX OFFICER (TDS) WARD -1(2), AKOLA

Appeals are allowed

ITA 26/NAG/2018[2015-2016]Status: DisposedITAT Nagpur14 Oct 2022AY 2015-2016

Bench: Shri S. S. Godara & Shri G. D. Padmahshali

For Appellant: Shri Sanjay Takkar – (
Section 154Section 200ASection 200A(1)Section 234E

delay had taken the date of intimation under section 200A of the Act as the basis, whereas the assessee had filed appeals before CIT(A) against the order passed under section 154 of the Act. The CIT(A) had noted that rectification application was filed in February, 2018 which was rejected by CPC on the same

BLOCK DEVELOPMENT OFFICER ,AKOLA vs. INCOME TAX OFFICER (TDS) WARD 1(2) , AKOLA

Appeals are allowed

ITA 405/NAG/2017[2014-2015]Status: DisposedITAT Nagpur14 Oct 2022AY 2014-2015

Bench: Shri S. S. Godara & Shri G. D. Padmahshali

For Appellant: Shri Sanjay Takkar – (
Section 154Section 200ASection 200A(1)Section 234E

delay had taken the date of intimation under section 200A of the Act as the basis, whereas the assessee had filed appeals before CIT(A) against the order passed under section 154 of the Act. The CIT(A) had noted that rectification application was filed in February, 2018 which was rejected by CPC on the same

BLOCK DEVELOPMENT OFFICER ,AKOLA vs. INCOME TAX OFFICER (TDS) WARD 1(2) , AKOLA

Appeals are allowed

ITA 406/NAG/2017[2015-2016]Status: DisposedITAT Nagpur14 Oct 2022AY 2015-2016

Bench: Shri S. S. Godara & Shri G. D. Padmahshali

For Appellant: Shri Sanjay Takkar – (
Section 154Section 200ASection 200A(1)Section 234E

delay had taken the date of intimation under section 200A of the Act as the basis, whereas the assessee had filed appeals before CIT(A) against the order passed under section 154 of the Act. The CIT(A) had noted that rectification application was filed in February, 2018 which was rejected by CPC on the same

P.N.DEWALKAR CONSTRUCTION ,NAGPUR vs. ACIT, CPC, TDS, GHAZIABAD

Appeals are allowed

ITA 237/NAG/2019[2013-14 Q-2]Status: DisposedITAT Nagpur14 Oct 2022

Bench: Shri S. S. Godara & Shri G. D. Padmahshali

For Appellant: Shri Sanjay Takkar – (
Section 154Section 200ASection 200A(1)Section 234E

delay had taken the date of intimation under section 200A of the Act as the basis, whereas the assessee had filed appeals before CIT(A) against the order passed under section 154 of the Act. The CIT(A) had noted that rectification application was filed in February, 2018 which was rejected by CPC on the same

P.N.DEWALKAR CONSTRUCTION ,NAGPUR vs. ACIT, CPC, TDS, GHAZIABAD

Appeals are allowed

ITA 241/NAG/2019[2014-15 Quarter-4]Status: DisposedITAT Nagpur14 Oct 2022

Bench: Shri S. S. Godara & Shri G. D. Padmahshali

For Appellant: Shri Sanjay Takkar – (
Section 154Section 200ASection 200A(1)Section 234E

delay had taken the date of intimation under section 200A of the Act as the basis, whereas the assessee had filed appeals before CIT(A) against the order passed under section 154 of the Act. The CIT(A) had noted that rectification application was filed in February, 2018 which was rejected by CPC on the same

P.N.DEWALKAR CONSTRUCTION ,NAGPUR vs. ACIT, CPC, TDS, GHAZIABAD

Appeals are allowed

ITA 240/NAG/2019[2014-15 Quarter -3]Status: DisposedITAT Nagpur14 Oct 2022

Bench: Shri S. S. Godara & Shri G. D. Padmahshali

For Appellant: Shri Sanjay Takkar – (
Section 154Section 200ASection 200A(1)Section 234E

delay had taken the date of intimation under section 200A of the Act as the basis, whereas the assessee had filed appeals before CIT(A) against the order passed under section 154 of the Act. The CIT(A) had noted that rectification application was filed in February, 2018 which was rejected by CPC on the same

ANIL LADHARAM HASSIJA,GONDIA vs. INCOME TAX OFFICER TDS WARD 2 (4) , BHANDARA

Appeals are allowed

ITA 37/NAG/2020[2014-15]Status: DisposedITAT Nagpur14 Oct 2022AY 2014-15

Bench: Shri S. S. Godara & Shri G. D. Padmahshali

For Appellant: Shri Sanjay Takkar – (
Section 154Section 200ASection 200A(1)Section 234E

delay had taken the date of intimation under section 200A of the Act as the basis, whereas the assessee had filed appeals before CIT(A) against the order passed under section 154 of the Act. The CIT(A) had noted that rectification application was filed in February, 2018 which was rejected by CPC on the same

BLOCK DEVELOPMENT OFFICER ,AKOLA vs. INCOME TAX OFFICER (TDS) WARD 1(2), AKOLA , AKOLA

Appeals are allowed

ITA 404/NAG/2017[2013-2014]Status: DisposedITAT Nagpur14 Oct 2022AY 2013-2014

Bench: Shri S. S. Godara & Shri G. D. Padmahshali

For Appellant: Shri Sanjay Takkar – (
Section 154Section 200ASection 200A(1)Section 234E

delay had taken the date of intimation under section 200A of the Act as the basis, whereas the assessee had filed appeals before CIT(A) against the order passed under section 154 of the Act. The CIT(A) had noted that rectification application was filed in February, 2018 which was rejected by CPC on the same

DR AMBEDKAR INSTITUTE OF SOCIAL WORK,NAGPUR MAHARASHTRA vs. ITO WARD-1, NAGPUR

In the result, appeals filed by the assessees are allowed

ITA 57/NAG/2025[2013-14]Status: DisposedITAT Nagpur21 Mar 2025AY 2013-14

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

For Appellant: Ms. Shraddha BavdekarFor Respondent: Shri Abhay Y. Marathe
Section 200ASection 234Section 234E

delay of 317 days in filing of return of income. The original TDS statement so filed by the assessee was processed under section 200A of the Act on 13/11/2013 and thereafter the assessee revised TDS statement to correct few irregularities and the revised TDS statement which was processed on 10/04/2022, wherein demand was raised for late fees under section 234E