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8 results for “condonation of delay”+ Section 253(6)(c)clear

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Key Topics

Section 271C24Section 201(1)12Section 194A12Section 2507Penalty7Section 253(1)(a)6Section 246A(1)(c)6TDS6Limitation/Time-bar

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

In the result, appeal of the assessee is dismissed

ITA 62/NAG/2023[2015-16]Status: DisposedITAT Nagpur22 Apr 2024AY 2015-16

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]

Section 11Section 12Section 12ASection 148Section 253(3)

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

6
Section 113
Section 253(3)2
Addition to Income2

ASHISH HARISH PARSHIONIKAR,NAGPUR vs. ITO WARD 4(5), NAGPUR

In the result, Assessee’s appeal is allowed for statistical purposes

ITA 332/NAG/2025[2017-18]Status: DisposedITAT Nagpur26 Jun 2025AY 2017-18

Bench: Shri Narender Kumar Choudhryashish Harish Parshionikar, Ito, Ward-4(5), Nagpur. 214, Suyog Nagar, Manewada Vs. Road, Ring Road, Nagpur. Pan: Arbpp 1844 R (Appellant) (Respondent)

For Appellant: Shri Abhay Agrawal, Ld. AdvocateFor Respondent: Shri Surjit Kumar Saha, Ld. Sr.D.R
Section 144Section 250Section 253(3)Section 69A

253(3) of the Act, the appeal to the Income Tax Appellate Tribunal (ITAT) was required to be filed within 60 days, i.e., by 02.12.2023. However, the present appeal is being filed on 23.05.2025, resulting in a delay of 53 Bdays. 3. Reasons for Delay: The delay in filing the appeal was neither intentional nor deliberate

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

Appeals are allowed for statistical purposes

ITA 5/NAG/2023[2010-11]Status: DisposedITAT Nagpur22 Mar 2024AY 2010-11

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

For Appellant: Mr Pratik Sadrani [‘Ld. AR’]For Respondent: Mr Abhay Marathe [‘Ld. DR’]
Section 194ASection 201(1)Section 246A(1)(c)Section 250Section 253(1)(a)Section 271C

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

Appeals are allowed for statistical purposes

ITA 6/NAG/2023[2010-11]Status: DisposedITAT Nagpur22 Mar 2024AY 2010-11

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

For Appellant: Mr Pratik Sadrani [‘Ld. AR’]For Respondent: Mr Abhay Marathe [‘Ld. DR’]
Section 194ASection 201(1)Section 246A(1)(c)Section 250Section 253(1)(a)Section 271C

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

ITA 7/NAG/2023[2011-12]Status: DisposedITAT Nagpur22 Mar 2024AY 2011-12

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

For Appellant: Mr Pratik Sadrani [‘Ld. AR’]For Respondent: Mr Abhay Marathe [‘Ld. DR’]
Section 194ASection 201(1)Section 246A(1)(c)Section 250Section 253(1)(a)Section 271C

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, ITWARI ,NAGPUR vs. JOINT COMMISSIONER OF INCOME TAX, (TDS) RANGE-1, NAGPUR

Appeals are allowed for statistical purposes

ITA 3/NAG/2023[2010-11]Status: DisposedITAT Nagpur22 Mar 2024AY 2010-11

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

For Appellant: Mr Pratik Sadrani [‘Ld. AR’]For Respondent: Mr Abhay Marathe [‘Ld. DR’]
Section 194ASection 201(1)Section 246A(1)(c)Section 250Section 253(1)(a)Section 271C

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

Appeals are allowed for statistical purposes

ITA 4/NAG/2023[2010-11]Status: DisposedITAT Nagpur22 Mar 2024AY 2010-11

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

For Appellant: Mr Pratik Sadrani [‘Ld. AR’]For Respondent: Mr Abhay Marathe [‘Ld. DR’]
Section 194ASection 201(1)Section 246A(1)(c)Section 250Section 253(1)(a)Section 271C

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

Appeals are allowed for statistical purposes

ITA 8/NAG/2023[2010-11]Status: DisposedITAT Nagpur22 Mar 2024AY 2010-11

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

For Appellant: Mr Pratik Sadrani [‘Ld. AR’]For Respondent: Mr Abhay Marathe [‘Ld. DR’]
Section 194ASection 201(1)Section 246A(1)(c)Section 250Section 253(1)(a)Section 271C

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