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43 results for “condonation of delay”+ Section 65(12)clear

Sorted by relevance

Chennai370Mumbai320Delhi289Kolkata167Bangalore162Karnataka133Ahmedabad131Hyderabad126Chandigarh96Jaipur94Visakhapatnam52Pune50Nagpur43Amritsar40Calcutta36Surat31Indore29Lucknow25Cuttack17Rajkot15SC14Telangana11Patna11Agra10Raipur9Guwahati8Dehradun7Varanasi7Allahabad6Cochin5Orissa3Jodhpur3Rajasthan2Jabalpur1Andhra Pradesh1DIPAK MISRA R.K. AGRAWAL PRAFULLA C. PANT1

Key Topics

Section 153C87Section 26352Section 201(1)50Section 153A37Section 143(3)37Section 25033Section 20133Section 194A30Limitation/Time-bar

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

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

Showing 1–20 of 43 · Page 1 of 3

29
Addition to Income23
Condonation of Delay23
Deduction19
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

12. The assessee denies liability to pay interest under section 234A, 234B and 234C of I.T. Act 1961. Without prejudice, levy of interest under section 234A, 234C and 234C of I.T. Act 1961 is unjustified, unwarranted and excessive. 13. Any other ground that shall be prayed at the time of hearing.” 5. Facts in brief:- The appellant is an individual

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

12. The assessee denies liability to pay interest under section 234A, 234B and 234C of I.T. Act 1961. Without prejudice, levy of interest under section 234A, 234C and 234C of I.T. Act 1961 is unjustified, unwarranted and excessive. 13. Any other ground that shall be prayed at the time of hearing.” 5. Facts in brief:- The appellant is an individual

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

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

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

12:- Mr. Asheesh Jain then volunteered that the PCIT had exercised the second option available to him under Section 263 (1) of the Act by sending the entire matter back to the AO for a fresh assessment. That option, in the considered view of the Court, can be exercised only after the PCIT ITA No.705/2017 Page 5 of 5 undertakes

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)

12-10-2022, the Hon'ble Delhi High Court and Hon'ble ITAT Delhi dealt with the issue when the due date of payment of PF contribution is Sunday or public/ gazetted holiday. Even the online banking services were available on public/gazette holiday, the court held that the payment made on next working day will be considered as made within

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

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

condone the delay in presenting the appeal before the ld. CIT(A). 6. The next issue raised in this appeal is about the limitation for passing of the order u/s 201(1)/(1A). The claim of the assessee is that the order passed by the AO was time barred in view of the provisions contained in section

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

condone the delay in presenting the appeal before the ld. CIT(A). 6. The next issue raised in this appeal is about the limitation for passing of the order u/s 201(1)/(1A). The claim of the assessee is 6 I.T.A.Nos.359 to 366, 386 to 389, 391 & 392/NAG./2022 that the order passed by the AO was time barred

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

condone the delay in presenting the appeal before the ld. CIT(A). 6. The next issue raised in this appeal is about the limitation for passing of the order u/s 201(1)/(1A). The claim of the assessee is 6 I.T.A.Nos.359 to 366, 386 to 389, 391 & 392/NAG./2022 that the order passed by the AO was time barred

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

condone the delay in presenting the appeal before the ld. CIT(A). 6. The next issue raised in this appeal is about the limitation for passing of the order u/s 201(1)/(1A). The claim of the assessee is 6 I.T.A.Nos.359 to 366, 386 to 389, 391 & 392/NAG./2022 that the order passed by the AO was time barred

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 387/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

condone the delay in presenting the appeal before the ld. CIT(A). 6. The next issue raised in this appeal is about the limitation for passing of the order u/s 201(1)/(1A). The claim of the assessee is 6 I.T.A.Nos.359 to 366, 386 to 389, 391 & 392/NAG./2022 that the order passed by the AO was time barred

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

condone the delay in presenting the appeal before the ld. CIT(A). 6. The next issue raised in this appeal is about the limitation for passing of the order u/s 201(1)/(1A). The claim of the assessee is 6 I.T.A.Nos.359 to 366, 386 to 389, 391 & 392/NAG./2022 that the order passed by the AO was time barred

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 391/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

condone the delay in presenting the appeal before the ld. CIT(A). 6. The next issue raised in this appeal is about the limitation for passing of the order u/s 201(1)/(1A). The claim of the assessee is 6 I.T.A.Nos.359 to 366, 386 to 389, 391 & 392/NAG./2022 that the order passed by the AO was time barred

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 361/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

condone the delay in presenting the appeal before the ld. CIT(A). 6. The next issue raised in this appeal is about the limitation for passing of the order u/s 201(1)/(1A). The claim of the assessee is 6 I.T.A.Nos.359 to 366, 386 to 389, 391 & 392/NAG./2022 that the order passed by the AO was time barred

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 366/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

condone the delay in presenting the appeal before the ld. CIT(A). 6. The next issue raised in this appeal is about the limitation for passing of the order u/s 201(1)/(1A). The claim of the assessee is 6 I.T.A.Nos.359 to 366, 386 to 389, 391 & 392/NAG./2022 that the order passed by the AO was time barred

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 364/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

condone the delay in presenting the appeal before the ld. CIT(A). 6. The next issue raised in this appeal is about the limitation for passing of the order u/s 201(1)/(1A). The claim of the assessee is 6 I.T.A.Nos.359 to 366, 386 to 389, 391 & 392/NAG./2022 that the order passed by the AO was time barred

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 360/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

condone the delay in presenting the appeal before the ld. CIT(A). 6. The next issue raised in this appeal is about the limitation for passing of the order u/s 201(1)/(1A). The claim of the assessee is 6 I.T.A.Nos.359 to 366, 386 to 389, 391 & 392/NAG./2022 that the order passed by the AO was time barred