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50 results for “condonation of delay”+ Section 65clear

Sorted by relevance

Chennai432Mumbai416Delhi363Kolkata230Bangalore185Ahmedabad185Hyderabad176Karnataka133Jaipur112Chandigarh103Pune65Visakhapatnam63Nagpur50Amritsar49Indore45Calcutta38Surat37Lucknow37Cochin27Cuttack24Rajkot22Agra15Patna15Telangana15SC14Raipur11Guwahati10Dehradun7Varanasi7Allahabad6Jodhpur5Orissa3Jabalpur3Ranchi2Rajasthan2DIPAK MISRA R.K. AGRAWAL PRAFULLA C. PANT1Andhra Pradesh1

Key Topics

Section 153C87Section 26352Section 201(1)50Section 143(3)38Section 153A37Section 25036Section 20133Section 6830Limitation/Time-bar

BHAWANA HARIRAM LAVHALE,AMRAVATI vs. INCOME TAX OFFICER,WARD-3, AMRAVATI

In the result, assessee’s appeal for the assessment year 2013–14 is allowed for statistical purposes

ITA 169/NAG/2024[2013-14]Status: DisposedITAT Nagpur16 May 2024AY 2013-14

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

For Appellant: Shri K.P. DewaniFor Respondent: Shri Kailash C. Kanojiya
Section 148Section 234ASection 250Section 44Section 69A

condone the nominal delay of 35 days in the appeals filed. The learned Counsel further explained that notice under section 148 and further notices mentioned in the assessment order are not received physically and, therefore, ex-parte assessment was made in the case of appellant. The assessee is Kaccha Adatiya (Commission Bhawana Hariram Lavhale ITA no.169-170/Nag./2024 Agent) at Amravati

Showing 1–20 of 50 · Page 1 of 3

29
Addition to Income28
Condonation of Delay28
Deduction20

BHAWANA HARIRAM LAVHALE,AMRAVATI vs. INCOME TAX OFFICER WARD-3, AMRAVATI

In the result, assessee’s appeal for the assessment year 2013–14 is allowed for statistical purposes

ITA 170/NAG/2024[2014-15]Status: DisposedITAT Nagpur16 May 2024AY 2014-15

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

For Appellant: Shri K.P. DewaniFor Respondent: Shri Kailash C. Kanojiya
Section 148Section 234ASection 250Section 44Section 69A

condone the nominal delay of 35 days in the appeals filed. The learned Counsel further explained that notice under section 148 and further notices mentioned in the assessment order are not received physically and, therefore, ex-parte assessment was made in the case of appellant. The assessee is Kaccha Adatiya (Commission Bhawana Hariram Lavhale ITA no.169-170/Nag./2024 Agent) at Amravati

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

condone the delay and admit the same for adjudication on merits. 6. Insofar as the merits of the case are concerned, the facts are, the assessee is an Individual. For the year under consideration, on 31/01/2018, the assessee filed his return of income electronically, disclosing total income of ` 12,96,33,940. During the course of regular assessment framed under

SHREE SANT BHOJAJI MAHARAJ DEOSTHAN AJANSARA,WARDHA vs. INCOME TAX OFFICER (EXEMPTION) - 4, NAGPUR, NAGPUR

In the result, appeal filed by the assessee is in ITA No

ITA 212/NAG/2025[2015-2016]Status: DisposedITAT Nagpur01 Apr 2026AY 2015-2016

Bench: Shri Pawan Singh& Shri Khettra Mohan Roy

Section 12ASection 143(3)Section 250Section 263

delay is condoned and the appeal is admitted to be heard on ground of merits. 6. The brief facts of the case are that the assessee is a charitable trust, registered under Society Registration Act, 1860 in the office of Charity Commissioner, Wardha. The assessee filed return of income for the A.Y 2015-16 on 31.03.2017 declaring total income

SHREE SANT BHOJAJI MAHARAJ DEOSTHAN AJANSARA,WARDHA vs. INCOME TAX OFFICER (EXEMPTION) -4, NAGPUR, NAGPUR

In the result, appeal filed by the assessee is in ITA No

ITA 211/NAG/2025[2015-2016]Status: DisposedITAT Nagpur01 Apr 2026AY 2015-2016

Bench: Shri Pawan Singh& Shri Khettra Mohan Roy

Section 12ASection 143(3)Section 250Section 263

delay is condoned and the appeal is admitted to be heard on ground of merits. 6. The brief facts of the case are that the assessee is a charitable trust, registered under Society Registration Act, 1860 in the office of Charity Commissioner, Wardha. The assessee filed return of income for the A.Y 2015-16 on 31.03.2017 declaring total income

SHREE SANT BHOJAJI MAHARAJ DEOSTHAN AJANSARA,WARDHA vs. COMMISSIONER OF INCOME TAX (EXEMPTION), PUNE AT NGP, NAGPUR

In the result, appeal filed by the assessee is in ITA No

ITA 186/NAG/2025[2015-2016]Status: DisposedITAT Nagpur01 Apr 2026AY 2015-2016

Bench: Shri Pawan Singh& Shri Khettra Mohan Roy

Section 12ASection 143(3)Section 250Section 263

delay is condoned and the appeal is admitted to be heard on ground of merits. 6. The brief facts of the case are that the assessee is a charitable trust, registered under Society Registration Act, 1860 in the office of Charity Commissioner, Wardha. The assessee filed return of income for the A.Y 2015-16 on 31.03.2017 declaring total income

SANDHYA VITTHALRAO DABRE,NAGPUR vs. ITO WARD 1(2), NAGPUR

In the result, the Assessee’s appeal is allowed

ITA 322/NAG/2025[2013-14]Status: DisposedITAT Nagpur29 Aug 2025AY 2013-14

Bench: Shri Narender Kumar Choudhryassessment Year: 2013-14

For Appellant: Ms. Mugdha Gangane, Ld. AdvFor Respondent: Shri Surjit Kumar Saha, Ld. CIT D.R
Section 147Section 250Section 69A

65 years old woman was suffering from manic decease psychosis a “chronic mental disorder” and was under medical supervision and treatment from 23.12.2023 to 09.04.2025 2 Ms. Sandhya Vitthalrao Dabre and therefore she was unable to co-ordinate with legal counsel or to initiate the appeal process. Somehow, now the Assessee has approached Ld. CA Mr. Akash Gulhane for filing

MAYUR KHARA,YAVATMAL vs. PRINCIPAL COMMISSIONER OF INCOME TAX-2, NAGPUR

In the result, Both the appeals of above mentioned assessee’s are allowed

ITA 64/NAG/2021[2016-17]Status: DisposedITAT Nagpur28 Jun 2022AY 2016-17

Bench: Shri Sandeep Gosain, Jm & Shri Arun Khodpia, Am Assessment Year: 2016-17 Shri Mayur Khara Vs. The Pcit Datta Chowk Nagpur-2 Yavatmalm 445 001 (Maharastra) Pan No.:Abwpk 8869 N Appellant Respondent Assessment Year: 2016-17 Shri Amit Khara Vs. The Pcit Datta Chowk Nagpur-2 Yavatmalm 445 001 (Maharastra) Pan No.:Abwpk 8868 P Appellant Respondent Assessee By: Shri Mahavir Atal, Ca Revenue By :Shri Piyush Kolhe (Cit-Dr) Date Of Hearing: 28/04/2022 Date Of Pronouncement: 28 /06 /2022 Order Per: Sandeep Gosain, J.M. Both These Appeals Have Been Filed By The Above Mentioned Assessees Against Two Different Orders Passed U/S 263 Of The Act By The Ld. Pr.Cit, Nagpur- 2 Dated 17-02-2017 & 16-02-20217 For The Assessment Year 2016-17 Respectively. The Grounds Of Raised By The Above Mentioned Assessees Are As Under:-

For Appellant: Shri Mahavir Atal, CAFor Respondent: Shri Piyush Kolhe (CIT-DR)
Section 143(3)Section 263

section 263 of the Act. In the facts of the present case, the Assessing Officer was satisfied consequent to making an enquiry and examining the 41 Shri Mayur Khara vs Pr. CIT-2, Nagpur evidences produced by the appellant for the claim of agricultural income. The learned PCIT in the revision order has not doubted any evidences produced

KSHITIZ RAMPRASAD AGRAWAL,NAGPUR vs. THE INCOME TAX OFFICER, WARD 4(1), NAGPUR

In the result, appeal of the assessee is allowed for statistical purposes in terms as indicated above

ITA 102/NAG/2025[2013-2014]Status: DisposedITAT Nagpur17 Jun 2025AY 2013-2014

Bench: Shri Narender Kumar Choudhry & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Kapil Hirani a/wFor Respondent: Shri Anand Nagrale
Section 250Section 68

condone the delay of 379 days. However, subject to deposit a sum of ` 11,000, (Rupees eleven thousand only) within 15 days from the date of this order in the Revenue Department under the “Other Head”. 6. Coming to the merits of the case, it appears from the impugned order that in spite of affording four opportunities, the assessee made

GANESH MAHADEORAO THAWARE,NAGPUR vs. ITO, WARD 5(3), NAGPUR, NAGPUR

In the result, assessee’s appeal stands allowed for statistical purposes

ITA 623/NAG/2024[2014-15]Status: DisposedITAT Nagpur25 Feb 2025AY 2014-15

Bench: Shri V. Durga Rao

For Appellant: Shri Kapil BahriFor Respondent: Shri Abhay Y. Marathe
Section 139(1)Section 144Section 144BSection 147Section 148Section 69A

65,19,694, under section under section 69A of the Act, which was added to the total income of the assessee. 5. On appeal, the assessee challenged the re–opening of assessment before the learned CIT(A) amongst other grounds as well. However, the learned CIT(A) set aside the assessment for fresh adjudication to the file of the Assessing

ASHUTOSH RAM SHEWALKAR,NAGPUR vs. INCOME TAX OFFICER WARD-5(2), NAGPUR

In the result, both the above Tax

ITA 431/NAG/2025[2014-2015]Status: DisposedITAT Nagpur01 Apr 2026AY 2014-2015

Bench: Shripawan Singh& Shrikhettra Mohan Royashutosh Ram Shewalkar Ito, Ward – 5(2) 80, North Ambazari Road, Vs Bsnl, Rttcbldg Daga Layout Nagpur – 440010 Dharmapeth, Nagpur - 440010 [Pan: Aepps8104N] Appellant / Assessee Respondent / Revenue Assessee By Shrimanoj G Moryani, Adv& Shribhavesh M. Moryani, Adv Revenue By Shrisurjit Kumar Saha, Sr. Dr Date Of Hearing 27.02.2026 Date Of Pronouncement 01.04.2026

Section 143Section 143(3)Section 2(14)Section 234ASection 250

delay is condoned and the appeal is admitted to be heard on ground of merits. 5. On various grounds of appeal, the Ld. AR stated that the grounds of appeal raised by the assessee is squarely covered in favour of the assessee by the decision of this bench in case of co-owner namely Manisha Ashutosh Shewalkar

STELLAR REFRACTORIES PRIVATE LIMITED,NAGPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1, NAGPUR

In the result, appeal filed by the assessee is partly allowed

ITA 420/NAG/2022[2020-21]Status: DisposedITAT Nagpur06 Jun 2024AY 2020-21

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

For Appellant: Shri Rajesh LoyaFor Respondent: Shri Abhay Y. Marathe
Section 143(1)Section 143(1)(a)Section 234CSection 36(1)(va)

65) (2) We also rely on the latest decision rendered by Delhi High Court in case of M/s. Aero Club Vs. ACIT in ITA No. 267/2023 dated 5-9-2023 (Copy attached) in which relying on the decision of Pepsico India Housing (P.) Ltd (supra), the Hon'ble Delhi High Court again deleted the disallowance of PF/ESIC paid on national

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

65 years by the Finance Act, 2012 w.e.f. 01-07-2012. 15. The net effect of the Explanation to section 191, section 194A read with section 197A and 201 is that there will be no obligation to deduct tax at source on furnishing the necessary declaration by customers where either the interest income does not exceed the basic exemption limit

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

65 years by the Finance Act, 2012 w.e.f. 01-07-2012. 15. The net effect of the Explanation to section 191, section 194A read with section 197A and 201 is that there will be no obligation to deduct tax at source on furnishing the necessary declaration by customers where either the interest income does not exceed the basic exemption limit

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

65 years by the Finance Act, 2012 w.e.f. 01-07-2012. 15. The net effect of the Explanation to section 191, section 194A read with section 197A and 201 is that there will be no obligation to deduct tax at source on furnishing the necessary declaration by customers where either the interest income does not exceed the basic exemption limit

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

65 years by the Finance Act, 2012 w.e.f. 01-07-2012. 15. The net effect of the Explanation to section 191, section 194A read with section 197A and 201 is that there will be no obligation to deduct tax at source on furnishing the necessary declaration by customers where either the interest income does not exceed the basic exemption limit

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

65 years by the Finance Act, 2012 w.e.f. 01-07-2012. 15. The net effect of the Explanation to section 191, section 194A read with section 197A and 201 is that there will be no obligation to deduct tax at source on furnishing the necessary declaration by customers where either the interest income does not exceed the basic exemption limit

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

65 years by the Finance Act, 2012 w.e.f. 01-07-2012. 15. The net effect of the Explanation to section 191, section 194A read with section 197A and 201 is that there will be no obligation to deduct tax at source on furnishing the necessary declaration by customers where either the interest income does not exceed the basic exemption limit

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

65 years by the Finance Act, 2012 w.e.f. 01-07-2012. 15. The net effect of the Explanation to section 191, section 194A read with section 197A and 201 is that there will be no obligation to deduct tax at source on furnishing the necessary declaration by customers where either the interest income does not exceed the basic exemption limit

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

65 years by the Finance Act, 2012 w.e.f. 01-07-2012. 15. The net effect of the Explanation to section 191, section 194A read with section 197A and 201 is that there will be no obligation to deduct tax at source on furnishing the necessary declaration by customers where either the interest income does not exceed the basic exemption limit