LOKSEWA SHIKSHAN BAHUUDDESHIYA MANDAL,BULDHANA vs. COMMISSIONER OF INCOME TAX-1, NAGPUR

In the result, appeal of the assessee is dismissed

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No.62/Nag/2023 िनधा"रण वष" / Assessment Year :2015-16 Lokeswa Shikshan The Commissioner Of Bahuuddeshiya Mandal, V Income Tax-I, Nagpur. C/O. Dr.Arvindw.Kolte, S Janta College, Buldhana Road, Malkapur – 443101. Pan: Aaatl5306N Appellant/ Assessee Respondent/Revenue Assessee By Shri Sanjay Thakar – Ar Revenue By Shri Kailash C. Kanojiya – Cit(Dr) Date Of Hearing 28/03/2024 Date Of Pronouncement 22/04/2024 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Is An Appeal Filed By The Assessee Against The Order Of Ld.Commissioner Of Income Tax-I, Nagpur Dated 11.11.2014 Passed Under Section 12Aa(1) Of The Act. The Assessee Has Raised The Following Grounds Of Appeal : 1] On The Facts & Circumstances Of The Case & Material Already On Record The Learned Cit Should Have Granted Registration U/S. 12A As Per Assessee’S Application Filed On Lokeswa Shikshan Bahuuddeshiya Mandal [A]

253(3) is reproduced here as under : (3) Every appeal under sub-section (1) or sub-section (2) shall be filed within sixty days of the date on which the order sought to be appealed against is communicated to the assessee or to the 73a[Principal Commissioner or] Commissioner, as the case may be : 74[Provided that in respect

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

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

condonation of delay, the contents of which are reproduced below for ready reference:– “We enclose herewith an appeal under section 253(1

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

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

condonation of delay, the contents of which are reproduced below for ready reference:– “We enclose herewith an appeal under section 253(1

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

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

condonation of delay, the contents of which are reproduced below for ready reference:– “We enclose herewith an appeal under section 253(1

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

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

condonation of delay, the contents of which are reproduced below for ready reference:– “We enclose herewith an appeal under section 253(1

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

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

condonation of delay, the contents of which are reproduced below for ready reference:– “We enclose herewith an appeal under section 253(1

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

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

condonation of delay, the contents of which are reproduced below for ready reference:– “We enclose herewith an appeal under section 253(1

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

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

condonation of delay, the contents of which are reproduced below for ready reference:– “We enclose herewith an appeal under section 253(1

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

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

condonation of delay, the contents of which are reproduced below for ready reference:– “We enclose herewith an appeal under section 253(1

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

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

condonation of delay, the contents of which are reproduced below for ready reference:– “We enclose herewith an appeal under section 253(1

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

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

condonation of delay, the contents of which are reproduced below for ready reference:– “We enclose herewith an appeal under section 253(1

VAISHALI KAKDE,MANISH NAGAR vs. INCOME TAX OFFICER , WARD 4(5), CIVIL LINES

In the result, appeal filed by the assessee is dismissed in limine

1) The Assessee;\n(2) The Revenue;\n(3) The PCIT / CIT (Judicial);\n(4) The DR, ITAT, Nagpur; and\n(5) Guard file.\nTrue Copy\nBy Order\nPradeep J. Chowdhury\nSr. Private Secretary\nSr. Private Secretary\nITAT, Nagpur", "summary": { "facts": "The assessee filed an appeal against the order of the CIT(A) with a delay of 282 days

M/S SANT YOGIRAJ URBAN CREDIT CO-OP SOCIETY,NAGPUR vs. INCOME TAX OFFICER WARD-4(4), NAGPUR

In the result, appeal of the Assessee is allowed for statistical purposes

Bench: Shri Narender Kumar Choudhry& Shri K.M. Roy

Section 253(5) of the Income-tax Act mandates that an appeal should be admitted before ever an order is passed on the merits. Once the appeal itself is not entertained, the question of going into the merits of the matter does not arise. We, therefore, find that the order of the Tribunal deciding the appeals of the assessee

SHAIKH MAHMOOD SHAIKH CHANDA,ACHALPUR vs. ITO WARD-4, AMRAVATI

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

Bench: Shri Pavan Kumar Gadaleshaikh Mahmood Shaikh Chanda, 4, Ward No.4, Achalpur, Pathrot -444808, ……………. Appellant Maharashtra. Pan – Alipc0613Q V/S Income Tax Officer, Ward–4, ……………. Respondent Aayakar Bhavan, Amravati-444601, Maharashtra. Assessee By: Shri.D.P. Lohiya.A.R. Revenue By :Shri Surjit Kumar Saha.Sr.Dr

253 of the Income Tax Act, 1961 ("the Act") against the order under section 250 dated 24/06/2025 passed by the Learned Commissioner of Income Tax (Appeals) NFAC ("referred to as Learned CIT(A)") against the assessment order dated 27/12/2019 passed by the Learned AO National Faceless 2 Shaikh Mahmood Shaikh Chanda ITA no.541/NAG./2025 Assessment Centre, Delhi ("referred

VAIDIK ANUSANDHAN KENDRA,NAGPUR vs. COMMISSIONER OF INCOME TAX (EXEMPTION), PUNE

In the result, appeals filed by the assessee are allowed for\nstatistical purposes in terms as indicated above

1)(ac)(vi)–ITREM(B) and under clause\n(ii) of first proviso to sub-section (5) of section 80G of the Income\nTax Act, 1961 (for short \"the Act\") respectively by the learned\nCommissioner of Income Tax (Exemption), Pune, [for short, “learned\nCIT(E)"].\n2. Both the cases are inter-connected and the same pertain to\nregistration under section

SUDHIR GOMAJI KUKDE,LAKHNI, BHANDARA vs. ITO WARD-2, CHANDRAPUR

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

Bench: Shri V. Durga Rao

condoning the delay in filing the present appeal. The 2 Sudhir Gomaji Kukde ITA no.621/Nag./2024 reason for the delay in filing the appeal, as contained in the said affidavit, are as under:– “1. That the appellant has preferred the accompanying appeal under Section 253

BANK OF INDIA, DONGARGAON,NAGPUR vs. JOINT COMMISSIONER OF INCOME TAX, TDS, RANGE-1, NAGPUR

Appeals are allowed for statistical purposes

Bench: Hon’Ble Shri S. S. Godara & Shri G. D. Padmahshali

253(1)(a) of the Income-tax Act, 1961 [‘the Act’ hereinafter] challenging respective orders of National Faceless Appellate Centre [‘NFAC’ hereinafter] passed u/s 250 of the Act dismissing the respective appeals assailed against levy of penalty u/s 271C of the Act, on the ground of limitation. ITAT-Nagpur Page 1 of 6 Bank of India Vs JCIT

BANK OF INDIA,NAGPUR vs. JOINT COMMISSIONER OF INCOME TAX, TDS, RANGE-1, NAGPUR

Appeals are allowed for statistical purposes

Bench: Hon’Ble Shri S. S. Godara & Shri G. D. Padmahshali

253(1)(a) of the Income-tax Act, 1961 [‘the Act’ hereinafter] challenging respective orders of National Faceless Appellate Centre [‘NFAC’ hereinafter] passed u/s 250 of the Act dismissing the respective appeals assailed against levy of penalty u/s 271C of the Act, on the ground of limitation. ITAT-Nagpur Page 1 of 6 Bank of India Vs JCIT