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483 results for “condonation of delay”+ Section 6clear

Sorted by relevance

Chennai3,998Mumbai3,819Delhi3,091Kolkata2,085Pune1,787Bangalore1,664Ahmedabad1,368Hyderabad1,176Jaipur880Patna741Surat617Chandigarh560Indore528Nagpur483Cochin440Visakhapatnam421Raipur408Lucknow366Amritsar326Rajkot319Karnataka296Cuttack277Panaji174Agra146Dehradun103Calcutta98Guwahati89Jodhpur80Jabalpur64Allahabad64SC62Ranchi59Telangana48Varanasi37Andhra Pradesh16Orissa10Rajasthan10Kerala7Punjab & 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

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

In the result, assessee’s appeal is allowed

ITA 143/NAG/2021[2017-18]Status: DisposedITAT Nagpur03 Jun 2024AY 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

6. On the other hand, the learned Departmental Representative pointed out that such condonation can only be made by the Commissioner of Income Tax (Exemp.). 7. We have meticulously perused all the relevant evidences and the extant Circulars in this regard. It is true that the power of condonation has been delegated to the Commissioner of Income Tax (Exemp

Showing 1–20 of 483 · Page 1 of 25

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44
Section 26336
Section 143(3)36
Exemption33

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

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

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

condonation of delay are as under:– “A. Applicant has filed the above appeal on against the order of Ld. CIT(A) dated 12/02/2018 passed under section 263 of the Act. The present appeal is filed beyond the period of limitation. The delay is of 2261 Days. Brief facts leading to the delay of filing the appeal are as under

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 of delay has been sought, not only lack bona fides completely, but also, are not only fanciful and seems to be fully concocted on over all consideration of the facts and circumstances

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

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)

condone the delay in filing application for registration u/s 80G? 6. Appellant pray to kind allow to add, amend, modify alter, revise, substitute, delete any or all grounds of appeal, if deemed necessary at the time of hearing of the appeal. 3. The order passed by the CIT (Exemption) Pune on the application filed by the assessee, reads as under

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

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 in filing of appeal is not condoned, the appeal is not admitted and is rejected accordingly.” 5 Nageshwara Charitable Trust The assessee being unsuccessful in first appellate proceedings is in further appeal before the Tribunal. 6. Before us, the learned Counsel, Shri Kapil Hirani, appearing for the assessee, at the very outset, drew our attention to the meticulous written

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 in filing of appeal is not condoned, the appeal is not admitted and is rejected accordingly.” 5 Nageshwara Charitable Trust The assessee being unsuccessful in first appellate proceedings is in further appeal before the Tribunal. 6. Before us, the learned Counsel, Shri Kapil Hirani, appearing for the assessee, at the very outset, drew our attention to the meticulous written

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

INCOME TAX OFFICER (EXEMPTION) - 4, NAGPUR vs. DEENDAYAL SEVA PRATISHTHAN, YAVATMAL

In the result, appeal by the Revenue stands dismissed

ITA 572/NAG/2024[2021-22]Status: DisposedITAT Nagpur21 Mar 2025AY 2021-22

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

For Appellant: Shri Kishore B. PhadkeFor Respondent: Shri Abhay Y. Marathe
Section 11Section 12Section 138

section 11 of the Act can not be denied based the reason that the filing of required audit report was limited by the limitation date in the appellant's case. 5.3.3 In view of the above discussion, ground no 2,3 and 4 of the appeal are allowed.” Consequent upon passing of the impugned order by the learned

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)

section 12AA was amended by Finance Act, 2020. Accordingly, assessee had applied for provisional registration and it was granted to assessee on 24.09.2021 for A.Y.2022-23 to A.Y.2024-25. Thus, even at the time of applying for provisional registration under the amended scheme, assessee failed to realize that assessee’s application for registration under 12AA was rejected on 11.11.2014. Chronology of these

PANHERA GRAMIN BIGARSHETI SAHAKARI PAT SANSTHA MARYADIT,BULDHANA vs. ITO WARD-2, KHAMGAON, KHAMGAON

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

ITA 520/NAG/2024[2020-21]Status: DisposedITAT Nagpur05 Mar 2025AY 2020-21

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

For Appellant: Smt. Veena AgrawalFor Respondent: Shri Abhay Y. Marathe
Section 250Section 80P(2)(a)

section 250 r.w.s. 143(3) of the Income Tax Act. That, the order under appeal is served on the Assessee on 14/06/2024 because of which the appeal was to be filed on or before the 13/08/2024. However, the appellant E-filed Form No. 36 on 24/08/2024 and uploaded the signed documents on 25/09/2024, hence there is a delay

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

delay. Accordingly, we uphold the order of the ld.CIT(A) dismissing the appeal of the assessee filed against order under section 200A of the Income Tax Act, 1961 dated 06.08.2016. 5.1 Accordingly, Ground No.5 of the assessee is dismissed. 6. The assessee has raised totally 13 grounds of appeal, however, before us, ld.AR has not pleaded any other ground

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

Appeals are dismissed

ITA 314/NAG/2023[2013-14 (FY 2012-13, 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

delay. Accordingly, we uphold the order of the ld.CIT(A) dismissing the appeal of the assessee filed against order under section 200A of the Income Tax Act, 1961 dated 06.08.2016. 5.1 Accordingly, Ground No.5 of the assessee is dismissed. 6. The assessee has raised totally 13 grounds of appeal, however, before us, ld.AR has not pleaded any other ground

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

delay. Accordingly, we uphold the order of the ld.CIT(A) dismissing the appeal of the assessee filed against order under section 200A of the Income Tax Act, 1961 dated 06.08.2016. 5.1 Accordingly, Ground No.5 of the assessee is dismissed. 6. The assessee has raised totally 13 grounds of appeal, however, before us, ld.AR has not pleaded any other ground

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

Appeals are dismissed

ITA 306/NAG/2023[2013-14 (FY 20012-13, 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

delay. Accordingly, we uphold the order of the ld.CIT(A) dismissing the appeal of the assessee filed against order under section 200A of the Income Tax Act, 1961 dated 06.08.2016. 5.1 Accordingly, Ground No.5 of the assessee is dismissed. 6. The assessee has raised totally 13 grounds of appeal, however, before us, ld.AR has not pleaded any other ground

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

Appeals are dismissed

ITA 317/NAG/2023[2014-15 (FY 2013-14, 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

delay. Accordingly, we uphold the order of the ld.CIT(A) dismissing the appeal of the assessee filed against order under section 200A of the Income Tax Act, 1961 dated 06.08.2016. 5.1 Accordingly, Ground No.5 of the assessee is dismissed. 6. The assessee has raised totally 13 grounds of appeal, however, before us, ld.AR has not pleaded any other ground

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

delay. Accordingly, we uphold the order of the ld.CIT(A) dismissing the appeal of the assessee filed against order under section 200A of the Income Tax Act, 1961 dated 06.08.2016. 5.1 Accordingly, Ground No.5 of the assessee is dismissed. 6. The assessee has raised totally 13 grounds of appeal, however, before us, ld.AR has not pleaded any other ground