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129 results for “condonation of delay”+ Section 201(3)clear

Sorted by relevance

Chennai380Delhi309Mumbai301Bangalore233Pune142Nagpur129Karnataka129Kolkata124Jaipur104Ahmedabad101Raipur58Cochin51Hyderabad45Visakhapatnam45Indore36Surat33Chandigarh29Kerala17Rajkot14Cuttack12Varanasi12Lucknow12Jodhpur10Dehradun9Patna8SC6Agra5Amritsar5Panaji4Calcutta4Guwahati3Jabalpur3Andhra Pradesh2Rajasthan1Telangana1DIPAK MISRA R.K. AGRAWAL PRAFULLA C. PANT1

Key Topics

Section 194A196Section 201(1)170Section 20195TDS95Section 25094Deduction87Condonation of Delay83Limitation/Time-bar72Exemption

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

3. In ground No.1, the assessee has challenged the action of ld. CIT(A) in rejecting the prayer of the assessee for condoning the delay in filing the appeal. In this regard, the ld. AR submitted that the assessee is a Branch of Bank of India, Nagpur Circle. The branches of Bank of India, Nagpur Circle received orders under

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

3. In ground No.1, the assessee has challenged the action of ld. CIT(A) in rejecting the prayer of the assessee for condoning the delay in filing the appeal. In this regard, the ld. AR submitted that the assessee is a Branch of Bank of India, Nagpur Circle. The branches of Bank of India, Nagpur Circle received orders under

Showing 1–20 of 129 · Page 1 of 7

68
Section 197A32
Section 271C26
Section 19124

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

In the result, the appeal is partly allowed for statistical purposes

ITA 277/NAG/2022[2012-2013]Status: DisposedITAT Nagpur28 Aug 2023AY 2012-2013

Bench: Shri R.S.Syal & Shri Partha Sarathi Chaudhuryassessment Year : 2012-13 Bank Of India, Dcit (Tds), Hingna Branch, Nagpur Zonal Office, Vs. Circle-1, 3Rd Floor, Csd Dept., Kingsways, Nagpur Nagpur – 440 001, Maharashtra Pan : Aaacb0472C Appellant Respondent

For Appellant: Shri Pratik Sadrani &For Respondent: Shri Sanjay Agrawal
Section 194ASection 200Section 201Section 201(1)Section 201(3)Section 201(3)(i)Section 250

condone the delay in presenting the appeal before the ld. CIT(A). 6. The next issue raised in this appeal is about the limitation for passing of the order u/s 201(1)/(1A). The claim of the assessee is that the order passed by the AO was time barred in view of the provisions contained in section 201(3

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

Appeals are partly allowed/allowed for statistical purposes in above terms

ITA 391/NAG/2022[2013-14]Status: DisposedITAT Nagpur28 Sept 2023AY 2013-14

Bench: Shri Satbeer Singh Godara & Dr. Dipak Ripote

For Appellant: Shri Nitesh Agrawal, C.AFor Respondent: Shri Kailash Kanojiya, Sr. DR
Section 194ASection 201Section 201(1)Section 250

Delay in filing the appeal before the ld. CIT(A) is condoned. ii. The order u/s 201(1)/(1A) is not time barred. iii. The question whether the assessee is in default in terms of section 201(1) needs to be determined in the light of Explanation to section 191. Howbeit, the cases covered u/s 197A(1A) [i.e. the eligible

BANK OF INDIA,NAGPUR vs. DEPUTY COMMISISONER OF INCOME TAX, TDS, CIRICLE-51(10, NAGPUR

Appeals are partly allowed/allowed for statistical purposes in above terms

ITA 388/NAG/2022[2013-14]Status: DisposedITAT Nagpur28 Sept 2023AY 2013-14

Bench: Shri Satbeer Singh Godara & Dr. Dipak Ripote

For Appellant: Shri Nitesh Agrawal, C.AFor Respondent: Shri Kailash Kanojiya, Sr. DR
Section 194ASection 201Section 201(1)Section 250

Delay in filing the appeal before the ld. CIT(A) is condoned. ii. The order u/s 201(1)/(1A) is not time barred. iii. The question whether the assessee is in default in terms of section 201(1) needs to be determined in the light of Explanation to section 191. Howbeit, the cases covered u/s 197A(1A) [i.e. the eligible

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

Appeals are partly allowed/allowed for statistical purposes in above terms

ITA 389/NAG/2022[2013-14]Status: DisposedITAT Nagpur28 Sept 2023AY 2013-14

Bench: Shri Satbeer Singh Godara & Dr. Dipak Ripote

For Appellant: Shri Nitesh Agrawal, C.AFor Respondent: Shri Kailash Kanojiya, Sr. DR
Section 194ASection 201Section 201(1)Section 250

Delay in filing the appeal before the ld. CIT(A) is condoned. ii. The order u/s 201(1)/(1A) is not time barred. iii. The question whether the assessee is in default in terms of section 201(1) needs to be determined in the light of Explanation to section 191. Howbeit, the cases covered u/s 197A(1A) [i.e. the eligible

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

Appeals are partly allowed/allowed for statistical purposes in above terms

ITA 386/NAG/2022[2013-14]Status: DisposedITAT Nagpur28 Sept 2023AY 2013-14

Bench: Shri Satbeer Singh Godara & Dr. Dipak Ripote

For Appellant: Shri Nitesh Agrawal, C.AFor Respondent: Shri Kailash Kanojiya, Sr. DR
Section 194ASection 201Section 201(1)Section 250

Delay in filing the appeal before the ld. CIT(A) is condoned. ii. The order u/s 201(1)/(1A) is not time barred. iii. The question whether the assessee is in default in terms of section 201(1) needs to be determined in the light of Explanation to section 191. Howbeit, the cases covered u/s 197A(1A) [i.e. the eligible

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

Appeals are partly allowed/allowed for statistical purposes in above terms

ITA 387/NAG/2022[2013-14]Status: DisposedITAT Nagpur28 Sept 2023AY 2013-14

Bench: Shri Satbeer Singh Godara & Dr. Dipak Ripote

For Appellant: Shri Nitesh Agrawal, C.AFor Respondent: Shri Kailash Kanojiya, Sr. DR
Section 194ASection 201Section 201(1)Section 250

Delay in filing the appeal before the ld. CIT(A) is condoned. ii. The order u/s 201(1)/(1A) is not time barred. iii. The question whether the assessee is in default in terms of section 201(1) needs to be determined in the light of Explanation to section 191. Howbeit, the cases covered u/s 197A(1A) [i.e. the eligible

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

Appeals are partly allowed/allowed for statistical purposes in above terms

ITA 366/NAG/2022[2014-15]Status: DisposedITAT Nagpur28 Sept 2023AY 2014-15

Bench: Shri Satbeer Singh Godara & Dr. Dipak Ripote

For Appellant: Shri Nitesh Agrawal, C.AFor Respondent: Shri Kailash Kanojiya, Sr. DR
Section 194ASection 201Section 201(1)Section 250

Delay in filing the appeal before the ld. CIT(A) is condoned. ii. The order u/s 201(1)/(1A) is not time barred. iii. The question whether the assessee is in default in terms of section 201(1) needs to be determined in the light of Explanation to section 191. Howbeit, the cases covered u/s 197A(1A) [i.e. the eligible

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

Appeals are partly allowed/allowed for statistical purposes in above terms

ITA 364/NAG/2022[2014-15]Status: DisposedITAT Nagpur28 Sept 2023AY 2014-15

Bench: Shri Satbeer Singh Godara & Dr. Dipak Ripote

For Appellant: Shri Nitesh Agrawal, C.AFor Respondent: Shri Kailash Kanojiya, Sr. DR
Section 194ASection 201Section 201(1)Section 250

Delay in filing the appeal before the ld. CIT(A) is condoned. ii. The order u/s 201(1)/(1A) is not time barred. iii. The question whether the assessee is in default in terms of section 201(1) needs to be determined in the light of Explanation to section 191. Howbeit, the cases covered u/s 197A(1A) [i.e. the eligible

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

Appeals are partly allowed/allowed for statistical purposes in above terms

ITA 359/NAG/2022[2014-15]Status: DisposedITAT Nagpur28 Sept 2023AY 2014-15

Bench: Shri Satbeer Singh Godara & Dr. Dipak Ripote

For Appellant: Shri Nitesh Agrawal, C.AFor Respondent: Shri Kailash Kanojiya, Sr. DR
Section 194ASection 201Section 201(1)Section 250

Delay in filing the appeal before the ld. CIT(A) is condoned. ii. The order u/s 201(1)/(1A) is not time barred. iii. The question whether the assessee is in default in terms of section 201(1) needs to be determined in the light of Explanation to section 191. Howbeit, the cases covered u/s 197A(1A) [i.e. the eligible

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

Appeals are partly allowed/allowed for statistical purposes in above terms

ITA 360/NAG/2022[2014-15]Status: DisposedITAT Nagpur28 Sept 2023AY 2014-15

Bench: Shri Satbeer Singh Godara & Dr. Dipak Ripote

For Appellant: Shri Nitesh Agrawal, C.AFor Respondent: Shri Kailash Kanojiya, Sr. DR
Section 194ASection 201Section 201(1)Section 250

Delay in filing the appeal before the ld. CIT(A) is condoned. ii. The order u/s 201(1)/(1A) is not time barred. iii. The question whether the assessee is in default in terms of section 201(1) needs to be determined in the light of Explanation to section 191. Howbeit, the cases covered u/s 197A(1A) [i.e. the eligible

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

Appeals are partly allowed/allowed for statistical purposes in above terms

ITA 361/NAG/2022[2014-15]Status: DisposedITAT Nagpur28 Sept 2023AY 2014-15

Bench: Shri Satbeer Singh Godara & Dr. Dipak Ripote

For Appellant: Shri Nitesh Agrawal, C.AFor Respondent: Shri Kailash Kanojiya, Sr. DR
Section 194ASection 201Section 201(1)Section 250

Delay in filing the appeal before the ld. CIT(A) is condoned. ii. The order u/s 201(1)/(1A) is not time barred. iii. The question whether the assessee is in default in terms of section 201(1) needs to be determined in the light of Explanation to section 191. Howbeit, the cases covered u/s 197A(1A) [i.e. the eligible

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

Appeals are partly allowed/allowed for statistical purposes in above terms

ITA 365/NAG/2022[2014-15]Status: DisposedITAT Nagpur28 Sept 2023AY 2014-15

Bench: Shri Satbeer Singh Godara & Dr. Dipak Ripote

For Appellant: Shri Nitesh Agrawal, C.AFor Respondent: Shri Kailash Kanojiya, Sr. DR
Section 194ASection 201Section 201(1)Section 250

Delay in filing the appeal before the ld. CIT(A) is condoned. ii. The order u/s 201(1)/(1A) is not time barred. iii. The question whether the assessee is in default in terms of section 201(1) needs to be determined in the light of Explanation to section 191. Howbeit, the cases covered u/s 197A(1A) [i.e. the eligible

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

Appeals are partly allowed/allowed for statistical purposes in above terms

ITA 392/NAG/2022[2012-13]Status: DisposedITAT Nagpur28 Sept 2023AY 2012-13

Bench: Shri Satbeer Singh Godara & Dr. Dipak Ripote

For Appellant: Shri Nitesh Agrawal, C.AFor Respondent: Shri Kailash Kanojiya, Sr. DR
Section 194ASection 201Section 201(1)Section 250

Delay in filing the appeal before the ld. CIT(A) is condoned. ii. The order u/s 201(1)/(1A) is not time barred. iii. The question whether the assessee is in default in terms of section 201(1) needs to be determined in the light of Explanation to section 191. Howbeit, the cases covered u/s 197A(1A) [i.e. the eligible

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

Appeals are partly allowed/allowed for statistical purposes in above terms

ITA 362/NAG/2022[2014-15]Status: DisposedITAT Nagpur28 Sept 2023AY 2014-15

Bench: Shri Satbeer Singh Godara & Dr. Dipak Ripote

For Appellant: Shri Nitesh Agrawal, C.AFor Respondent: Shri Kailash Kanojiya, Sr. DR
Section 194ASection 201Section 201(1)Section 250

Delay in filing the appeal before the ld. CIT(A) is condoned. ii. The order u/s 201(1)/(1A) is not time barred. iii. The question whether the assessee is in default in terms of section 201(1) needs to be determined in the light of Explanation to section 191. Howbeit, the cases covered u/s 197A(1A) [i.e. the eligible

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

Appeals are partly allowed/allowed for statistical purposes in above terms

ITA 363/NAG/2022[2014-15]Status: DisposedITAT Nagpur28 Sept 2023AY 2014-15

Bench: Shri Satbeer Singh Godara & Dr. Dipak Ripote

For Appellant: Shri Nitesh Agrawal, C.AFor Respondent: Shri Kailash Kanojiya, Sr. DR
Section 194ASection 201Section 201(1)Section 250

Delay in filing the appeal before the ld. CIT(A) is condoned. ii. The order u/s 201(1)/(1A) is not time barred. iii. The question whether the assessee is in default in terms of section 201(1) needs to be determined in the light of Explanation to section 191. Howbeit, the cases covered u/s 197A(1A) [i.e. the eligible

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

3. The only issue raised in these appeals is against the confirmation of the orders passed by the AOs u/s.201(1)/201(1A) of the Act treating the assessee in default for non-deduction of tax at source u/s 194A on interest paid/credited to its customers and also non-condonation of delay by the ld. CIT(A) in presenting

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

3. The only issue raised in these appeals is against the confirmation of the orders passed by the AOs u/s.201(1)/201(1A) of the Act treating the assessee in default for non-deduction of tax at source u/s 194A on interest paid/credited to its customers and also non-condonation of delay by the ld. CIT(A) in presenting

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

3. The only issue raised in these appeals is against the confirmation of the orders passed by the AOs u/s.201(1)/201(1A) of the Act treating the assessee in default for non-deduction of tax at source u/s 194A on interest paid/credited to its customers and also non-condonation of delay by the ld. CIT(A) in presenting