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507 results for “condonation of delay”+ Section 5clear

Sorted by relevance

Chennai4,152Mumbai4,014Delhi3,275Kolkata2,191Pune1,819Bangalore1,683Ahmedabad1,357Hyderabad1,004Jaipur895Patna743Surat617Chandigarh542Indore533Nagpur507Cochin462Raipur411Lucknow385Visakhapatnam385Rajkot332Amritsar313Karnataka301Cuttack253Agra157Panaji148Calcutta125Guwahati103Dehradun100Jodhpur78SC63Allahabad62Ranchi59Jabalpur54Telangana48Varanasi37Andhra Pradesh17Rajasthan11Orissa10Kerala7Punjab & Haryana6Himachal Pradesh5A.K. SIKRI ROHINTON FALI NARIMAN2Gauhati1R.M. LODHA ANIL R. DAVE1A.K. SIKRI N.V. RAMANA1VIKRAMAJIT SEN SHIVA KIRTI SINGH1DIPAK MISRA R.K. AGRAWAL PRAFULLA C. PANT1

Key Topics

Section 194A98Section 201(1)92Section 25074Section 20162Condonation of Delay62TDS59Section 200A54Deduction52Limitation/Time-bar

CHINMAYA SEVA TRUST,NAGPUR,NAGPUR vs. CIT (EXEMPTION), CIT (E), INCOME TAX OFFICE, PMT BUILDING, SHANKAR SETH ROAD, PUNE

In the result, the appeal of the assesee is treated as allowed for statistical purposes

ITA 347/NAG/2023[2023-24]Status: DisposedITAT Nagpur08 Jul 2024AY 2023-24

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

For Appellant: Shri Naresh Jakhotia, CAFor Respondent: Shri Rajeev Benjwal, CIT.Dr
Section 80GSection 80G(5)

section 80G(5) of the Act, it is evident that the time limits prescribed therein are mandatory and the Commissioner of Income Tax has no power to condone the delay

SATPUDA FOUNDATION,AMRAVATI vs. INCOME TAX OFFICER, WARD-2, NAGPUR

In the result, assessee’s appeal is allowed

Showing 1–20 of 507 · Page 1 of 26

...
44
Section 26338
Section 12A37
Exemption35
ITA 143/NAG/2021[2017-18]Status: Disposed
ITAT Nagpur
03 Jun 2024
AY 2017-18

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

For Appellant: Shri Manoj G. Moryani a/wFor Respondent: Shri Abhay Y. Marathe
Section 11Section 11(2)Section 12ASection 139(1)Section 143(2)Section 143(3)Section 234A

delay in ing of Form No. SA and Form No.10 for AY 2016-17 may be condoned under section 119(2)(b) of the Act. 5

ASTAVINAYAK GRAMIN BIGAR SHETI SAHAKARI PATSANSTHA MARYADIT,JANEPHAL vs. ITO WARD-1, KHAMGAON

In the result, as delay in filing of appeal is not condoned, the appeal is not admitted and is rejected accordingly

ITA 158/NAG/2025[2017-18]Status: DisposedITAT Nagpur09 Jun 2025AY 2017-18

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

For Appellant: Shri Nilesh ToshniwalFor Respondent: Shri Surjit Kumar Saha
Section 147Section 148Section 2(31)Section 249Section 249(2)

condone the delay and pass a speaking order while adjudicating the issues 7 Astavinayak Gramin Bigar Sheti Sahakari Patsanstha Maryadit ITA no.158/Nag./2025 raised by the assessee on merits under section 250(6) of the Act and after providing reasonable opportunity of being heard to the assessee. 5

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

SANJAY SHANKARRAO JADHAO,AMRAVATI vs. ASSISTANT COMMISSIONER OF INCOME TAX, AMRAVATI CIRCLE, AMRAVATI

In the result, appeal filed by the assessee is allowed

ITA 198/NAG/2023[2016-17]Status: DisposedITAT Nagpur06 May 2024AY 2016-17

Bench: Shri V. Durga Rao & Shri K.M. Roy

For Appellant: Shri K.P. DewaniFor Respondent: Shri Abhay Y. Marathe
Section 143(3)Section 250

condone the delay in filing the present appeal and proceed to dispose off the appeal on merits. However, a cost of ` 5,000, is levied upon the assessee for the delay in filing the petition, which should be paid to the account of The Nagpur High Court Legal Service Committee. In all fairness, the learned Counsel for the assessee agreed

M/S PHOENIX INFRA ESTATE INTERNATIONAL LTD,NAGPUR vs. ACIT CENTRAL CIRCLE 2(3), NAGPUR

In the result, appeals by the assessee stand dismissed in limine

ITA 161/NAG/2024[2012-13]Status: DisposedITAT Nagpur05 Mar 2025AY 2012-13

Bench: Shri V. Durgarao & Shrik.M. Roy, Accountant, Member

For Appellant: Shri Purushotam SahuFor Respondent: Shri Sandipkumar Salunke
Section 132Section 143(3)Section 263

delay in filing of appeals was not condoned, as no sufficient cause was shown under section 249(3) of the Act for the failure to file the appeals within the prescribed period of limitation as contained under section 249(2) of the Act r/w section 5

SWARGIY GOPALRAO GAWANDE BAHUUDESHIY SANSTHA BHIDI,WARDHA vs. ITO WARD 4, NAGPUR

In the result, appeal filed by the assessee stands dismissed

ITA 457/NAG/2024[2009-10]Status: DisposedITAT Nagpur10 Feb 2025AY 2009-10

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

For Appellant: NoneFor Respondent: Shri Abhay Y. Marathe
Section 11Section 139Section 147Section 272A(2)Section 272A(2)(e)Section 274

section 253(5) of the Act. In other words, the assessee acted in a non-challant way with lackadaisical propensity for delay and the grounds on which condonation

GURPALSINGH CHANANSINGH NAGRA,AKOLA vs. DEPUTY COMMISSIONER OF INCOME TAX, CPC, BANGLORE

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

ITA 206/NAG/2023[2017-18]Status: DisposedITAT Nagpur06 May 2024AY 2017-18

Bench: Shri V. Durga Rao & Shri K.M. Roy

For Appellant: Shri S.G. GandhiFor Respondent: Shri Abhay Y. Marathe
Section 143(1)

section 143(1) by the Central Processing Centre on 27/03/2019. 2. During the course of hearing, we find that there is a delay of 203 days in filing the present appeal before the Tribunal. The assessee has filed application–cum–affidavit for condonation of delay explaining the cause of Gurpalsingh Chanansingh Nagra ITA no.206/Mum./2023 delay in filing the present

NAGESHWARA CHARITABLE TRUST,NAGPUR vs. INCOME TAX OFFICER, WARD-1, EXEMPTION, NAGPUR

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

ITA 129/NAG/2023[2016-17]Status: DisposedITAT Nagpur18 Nov 2024AY 2016-17

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

For Appellant: Shri Kapil HiraniFor Respondent: Shri Vikash Agrawal
Section 115BSection 133(6)Section 271(1)(c)

delay of 405 days in filing of appeal was not condoned, as no sufficient cause was shown under section 249(3) of the Act for the failure to file the appeal within the prescribed period of limitation as contained under section 249(2) of the Act r/w section 5

NAGESHWARA CHARITABLE TRUST,NAGPUR vs. ITO WD 3, EXEMP, NAGPUR, NAGPUR

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

ITA 128/NAG/2023[2016-17]Status: DisposedITAT Nagpur18 Nov 2024AY 2016-17

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

For Appellant: Shri Kapil HiraniFor Respondent: Shri Vikash Agrawal
Section 115BSection 133(6)Section 271(1)(c)

delay of 405 days in filing of appeal was not condoned, as no sufficient cause was shown under section 249(3) of the Act for the failure to file the appeal within the prescribed period of limitation as contained under section 249(2) of the Act r/w section 5

SUNIL VISHAMBARNATH TIWARI,NAGPUR vs. I.T.O. WARD 1(4), NAGPUR

In the result, this appeal of the assessee is partly allowed

ITA 240/NAG/2015[2009-10]Status: DisposedITAT Nagpur20 Dec 2021AY 2009-10

Bench: Shri Sandeep Gosain, Jm & Shri O.P. Kant, Am Assessment Year: 2009-10 Sunil Vishambaharnath Tiwari, Vs. I.T.O. 87, Panchvati Builders, Hindustan Ward 1(4), Colony, Wardha Road, Nagpur- Nagpur. 440015. Pan No.: Aalpt 0719 L Appellant Respondent Assessee By: Shri Mahavir Atal (Ca) Revenue By : Shri Vitthal Bhosale (Sr.Dr) Date Of Hearing: 28/10/2021 Date Of Pronouncement: 20/12/2021 Order Per: Sandeep Gosain, J.M. This Appeal Has Been Filed By The Assessee Against The Order Of The Ld. Cit(A)-I, Nagpur Dated 30/05/2014 For The A.Y. 2009-10 Wherein Following Grounds Have Been Raised: “1. On The Facts & Circumstances Of The Case, Ld. Cit(A) Erred In Dismissing The Appeal Of The Assessee. 2. The Ld. Cit(A) Erred In Endorsing The View Taken By The A.O. Of Disallowing Claim Of The Assessee. 3. Assessee Craves Leave To Add & Alter Any Other Ground That May Be Taken At The Time Of Hearing.” 2. In This Appeal, There Is Delay Of 363 Days In Filing The Present Appeal For Which The Assessee Has Filed An Application For Condoning The Delay & The Contents Of The Same Are As Under:

For Appellant: Shri Mahavir Atal (CA)For Respondent: Shri Vitthal Bhosale (Sr.DR)
Section 253(5)

condonation of delay. 4. We have heard the rival contentions and pursued the material available on record. There is no dispute and is an admitted fact that there 3 ITA 240/NAG/2015_ Sunil Vishambaharnath Tiwari Vs ITO has been a delay in filing the present appeal by 363 days. There is also no dispute that under section 253(5

SHRI VYANKANATH MAHARAJ SHIKSHAN SANSTHA MURTIZAPUR,AKOLA vs. ITO WARD - 2, EXEMP, NAGPUR, NAGPUR

In the result, assessee’s appeal stands allowed

ITA 398/NAG/2024[2022-23]Status: DisposedITAT Nagpur21 Mar 2025AY 2022-23

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

For Appellant: Shri Kishore P. DewaniFor Respondent: Shri Sandipkumar Salunke
Section 12ASection 12A(1)(ac)

delay of 45 days in filing this appeal before the Tribunal is hereby condoned and we proceed for adjudication. 5. Shri Dewani, learned Counsel for the assessee assailed the impugned order for rejection by drawing our attention to the operative part of the impugned order dated 20/03/2024, contained in Para–6 & 7, is reproduced below:– “6. The assessee furnished reply

VINAY RAMSHARANDAS AGRAWAL,NAGPUR vs. PRINCIPAL COMMISSIONER OF INCOME TAX-II, NAGPUR

In the result, appeal by the assessee stands allowed

ITA 110/NAG/2023[2017-18]Status: DisposedITAT Nagpur21 Mar 2025AY 2017-18

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

For Appellant: Shri Kishore P. DewaniFor Respondent: Shri Sandipkumar Salunke
Section 143(3)Section 263

5. After considering the contents of the application seeking condonation of delay and the averments made in the Affidavit and the case laws relied upon by him, we are of the opinion that no mal fide intention can be thrust upon the assessee for the delay in filing of appeal and we are satisfied that the delay of 331 days

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)

5] Assessee craves leave to urge additional ground as may be necessary at the time of hearing. Findings &Analysis : 2. We have heard both the parties and perused the records. Admittedly, in this case, the order of the ld.CIT-I, Nagpur was served on assessee on 14.11.2014 as observed from the FORM No.36 filed by the assessee. Thus, the time

BAJAJ STEEL INDUSTRIES LIMITED,NAGPUR vs. ASST. COMMISSIONER OF INCOME TAX CPC (TDS), GHAZIABAD

Appeals are dismissed

ITA 308/NAG/2023[2016-17 (FY 2015-16, Q4)]Status: DisposedITAT Nagpur26 Feb 2024

Bench: Shri Satbeer Singh Godara & Dr. Dipak P. Ripote

For Appellant: Ms. Neha Sharma, AdvocateFor Respondent: Shri Abhay Y. Marathe, Sr. DR
Section 200ASection 201Section 250

5. The learned CIT(A) erred in not appreciating the reasons for condonation of delay and the fact that, the assessee was diligent in pursuing an alternate remedy (i.e rectification) before the learned AO which was considered efficacious, considering the facts of the case. The learned AO did not appreciate documentary evidence filed. Page 2 of 10 Bajaj Steel Industries

BAJAJ STEEL INDUSTRIES LIMITED,NAGPUR vs. ASST. COMMISSIONER OF INCOME TAX CPC (TDS), GHAZIABAD

Appeals are dismissed

ITA 307/NAG/2023[2014-15 (FY 2013-14, Q2)]Status: DisposedITAT Nagpur26 Feb 2024

Bench: Shri Satbeer Singh Godara & Dr. Dipak P. Ripote

For Appellant: Ms. Neha Sharma, AdvocateFor Respondent: Shri Abhay Y. Marathe, Sr. DR
Section 200ASection 201Section 250

5. The learned CIT(A) erred in not appreciating the reasons for condonation of delay and the fact that, the assessee was diligent in pursuing an alternate remedy (i.e rectification) before the learned AO which was considered efficacious, considering the facts of the case. The learned AO did not appreciate documentary evidence filed. Page 2 of 10 Bajaj Steel Industries

BAJAJ STEEL INDUSTIES LTD.,NAGPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CPC, TDS, GHAZIABAD

Appeals are dismissed

ITA 151/NAG/2023[2013-14]Status: DisposedITAT Nagpur26 Feb 2024AY 2013-14

Bench: Shri Satbeer Singh Godara & Dr. Dipak P. Ripote

For Appellant: Ms. Neha Sharma, AdvocateFor Respondent: Shri Abhay Y. Marathe, Sr. DR
Section 200ASection 201Section 250

5. The learned CIT(A) erred in not appreciating the reasons for condonation of delay and the fact that, the assessee was diligent in pursuing an alternate remedy (i.e rectification) before the learned AO which was considered efficacious, considering the facts of the case. The learned AO did not appreciate documentary evidence filed. Page 2 of 10 Bajaj Steel Industries

BAJAJ STEEL INDUSTIES LTD.,NAGPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CPC, TDS, GHAZIABAD

Appeals are dismissed

ITA 152/NAG/2023[2014-15]Status: DisposedITAT Nagpur26 Feb 2024AY 2014-15

Bench: Shri Satbeer Singh Godara & Dr. Dipak P. Ripote

For Appellant: Ms. Neha Sharma, AdvocateFor Respondent: Shri Abhay Y. Marathe, Sr. DR
Section 200ASection 201Section 250

5. The learned CIT(A) erred in not appreciating the reasons for condonation of delay and the fact that, the assessee was diligent in pursuing an alternate remedy (i.e rectification) before the learned AO which was considered efficacious, considering the facts of the case. The learned AO did not appreciate documentary evidence filed. Page 2 of 10 Bajaj Steel Industries

BAJAJ STEEL INDUSTRIES LIMITED,NAGPUR vs. ASST. COMMISSIONER OF INCOME TAX CPC (TDS), GHAZIABAD

Appeals are dismissed

ITA 316/NAG/2023[2014-15 (FY2013-14, Q3)]Status: DisposedITAT Nagpur26 Feb 2024

Bench: Shri Satbeer Singh Godara & Dr. Dipak P. Ripote

For Appellant: Ms. Neha Sharma, AdvocateFor Respondent: Shri Abhay Y. Marathe, Sr. DR
Section 200ASection 201Section 250

5. The learned CIT(A) erred in not appreciating the reasons for condonation of delay and the fact that, the assessee was diligent in pursuing an alternate remedy (i.e rectification) before the learned AO which was considered efficacious, considering the facts of the case. The learned AO did not appreciate documentary evidence filed. Page 2 of 10 Bajaj Steel Industries

BAJAJ STEEL INDUSTRIES LIMITED,NAGPUR vs. ASST. COMMISSIONER OF INCOME TAX CPC (TDS), GHAZIABAD

Appeals are dismissed

ITA 284/NAG/2023[2008-09 (FY 2007-08, Q4)]Status: DisposedITAT Nagpur26 Feb 2024

Bench: Shri Satbeer Singh Godara & Dr. Dipak P. Ripote

For Appellant: Ms. Neha Sharma, AdvocateFor Respondent: Shri Abhay Y. Marathe, Sr. DR
Section 200ASection 201Section 250

5. The learned CIT(A) erred in not appreciating the reasons for condonation of delay and the fact that, the assessee was diligent in pursuing an alternate remedy (i.e rectification) before the learned AO which was considered efficacious, considering the facts of the case. The learned AO did not appreciate documentary evidence filed. Page 2 of 10 Bajaj Steel Industries