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28 results for “condonation of delay”+ Section 78clear

Sorted by relevance

Mumbai428 Chennai416 Kolkata354 Delhi338 Bangalore171 Ahmedabad165 Karnataka148 Pune132 Hyderabad104 Chandigarh102 Jaipur95 Visakhapatnam50 Lucknow45 Amritsar45 Surat39 Calcutta36 Indore33 Nagpur28 Cuttack26 Cochin25 Guwahati24 Raipur23 Patna19 Panaji18 Rajkot13 SC10 Jodhpur7 Allahabad6 Telangana6 Dehradun5 Jabalpur3 Orissa2 Rajasthan2 Ranchi2 Andhra Pradesh1 A.K. SIKRI N.V. RAMANA1 Varanasi1 Agra1

Key Topics

Section 153C85 Section 153A37 Section 234E36 Section 6827 Section 143(3)26 Addition to Income13 Section 143(2)12 TDS12 Section 250

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

In the result, assessee’s appeal being ITA no

ITA 496/NAG/2024[2020-21]Status: DisposedITAT Nagpur25 Feb 2025AY 2020-21

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

For Appellant: Smt. Veena AgrawalFor Respondent: Shri Abhay Y. Marathe

Delay of 29 days in filing this appeal has already been condoned vide Para-6 above. 9. This is a case of levy of penalty of ` 7,78,502, under section

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

In the result, assessee’s appeal being ITA no

ITA 495/NAG/2024[2020-21]Status: DisposedITAT Nagpur

Showing 1–20 of 28 · Page 1 of 2

11

Unexplained Cash Credit7

Limitation/Time-bar6

25 Feb 2025

AY 2020-21

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

For Appellant: Smt. Veena AgrawalFor Respondent: Shri Abhay Y. Marathe

Section 142(1)

Delay of 29 days in filing this appeal has already been condoned vide Para-6 above. 9. This is a case of levy of penalty of ` 7,78,502, under section

PETANITY AND ANIMAL REHABILITATORS FOUNDATION,CHANDRAPUR vs. CIT EXEMPTION, PUNE

In the result, the grounds of appeal raised by the assessee are allowed for statistical purpose

ITA 165/NAG/2025[-]Status: DisposedITAT Nagpur23 Feb 2026

Bench: Shri Pawan Singh & Shri Khettra Mohan Roy(Physical Hearing) Petanity & Animal Rehabilitators Cit(Exemption), Pune Foundation Chandrapur Vs Room No. 322, 3Rd Floor, Ito, Pmt Sagar Enterprises, Madhuban Plaza, Building, Shankar Seth Road, Near Mount Convent, Shivaji Nagar, Pune – 411037. Chandrapur, Maharashtra – 442401. [Pan: Aagap6876N] Appellant / Assessee Respondent / Revenue Assessee By Shri Bhavesh Moriyani, Advocate Revenue By Shri Pankaj Kumar, Cit–Dr Date Of Hearing 23.02.2026 Date Of Pronouncement 23.02.2026 Order Under Section 254(1) Of Income Tax Act

Section 12ASection 254(1)

section 12AB. 2. Rival submissions of both the parties have been heard and record perused. The ld. AR of the assessee fairly submits that there is delay of about 78 days in filing present appeal. The assessee has already filed application for condonation

TAJSHREE AUTOWHEELS PRIVATE LIMITED,NAGPUR vs. ACIT CIRCLE-4, NAGPUR

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

ITA 400/NAG/2024[2014-15]Status: DisposedITAT Nagpur04 Mar 2025AY 2014-15

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

For Appellant: Shri Madhav VichoreFor Respondent: Shri Abhay Y. Marathe

Section 56(2)Section 56(2)(viib)

delay is condoned and the appeal is admitted for adjudication on merits. 8. It is observed that the appellant has issued 2,00,000 shares each of face value Rs. 10/- to its existing shareholders on a premium of Rs.40/- per share. Thus, the issue price per share stands at Rs.50/-. As the appellant did not furnish any report

M/S CHAMPAK MINES AND MINERALS ,NAGPUR vs. ASSISTATN COMMISSIONER OF INCOME TAX , CPC-TDS, GHAZIABAD

In the result, all the 111 appeals preferred by the different assessees

ITA 213/NAG/2019[2014-15 Q2-26Q]Status: DisposedITAT Nagpur31 Jan 2020

Bench: Shri D. Karunakara Rao & Shri S.S. Viswanethra Ravisl.

condone the delay and proceed to hear the appeals on merits. B. Merits of the Issue 3. In this set of appeals, the intimation had been issued by the Assessing Officer u/s 200A of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) wherein, the late filing fees payable u/s 234E of the Act was charged

M/S CHAMPAK MINES AND MINERALS ,NAGPUR vs. ASSISTATN COMMISSIONER OF INCOME TAX , CPC-TDS, GHAZIABAD

In the result, all the 111 appeals preferred by the different assessees

ITA 214/NAG/2019[2014-15 Q-3-26Q]Status: DisposedITAT Nagpur31 Jan 2020

Bench: Shri D. Karunakara Rao & Shri S.S. Viswanethra Ravisl.

condone the delay and proceed to hear the appeals on merits. B. Merits of the Issue 3. In this set of appeals, the intimation had been issued by the Assessing Officer u/s 200A of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) wherein, the late filing fees payable u/s 234E of the Act was charged

M/S CHAMPAK MINES AND MINERALS ,NAGPUR vs. ASSISTATN COMMISSIONER OF INCOME TAX , CPC-TDS, GHAZIABAD

In the result, all the 111 appeals preferred by the different assessees

ITA 210/NAG/2019[2013-14 Q3-26Q]Status: DisposedITAT Nagpur31 Jan 2020

Bench: Shri D. Karunakara Rao & Shri S.S. Viswanethra Ravisl.

condone the delay and proceed to hear the appeals on merits. B. Merits of the Issue 3. In this set of appeals, the intimation had been issued by the Assessing Officer u/s 200A of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) wherein, the late filing fees payable u/s 234E of the Act was charged

M/S RAJYAS SOFTWARE PRIVATE LIMITED ,NAGPUR vs. ASSISTATN COMMISSIONER OF INCOME TAX , GHAZIABAD

In the result, all the 111 appeals preferred by the different assessees

ITA 208/NAG/2019[214-15 (Q-4(26Q)]Status: DisposedITAT Nagpur31 Jan 2020

Bench: Shri D. Karunakara Rao & Shri S.S. Viswanethra Ravisl.

condone the delay and proceed to hear the appeals on merits. B. Merits of the Issue 3. In this set of appeals, the intimation had been issued by the Assessing Officer u/s 200A of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) wherein, the late filing fees payable u/s 234E of the Act was charged

M/S CHAMPAK MINES AND MINERALS ,NAGPUR vs. ASSISTATN COMMISSIONER OF INCOME TAX , CPC-TDS, GHAZIABAD

In the result, all the 111 appeals preferred by the different assessees

ITA 209/NAG/2019[2013-14-Q2-26Q]Status: DisposedITAT Nagpur31 Jan 2020

Bench: Shri D. Karunakara Rao & Shri S.S. Viswanethra Ravisl.

condone the delay and proceed to hear the appeals on merits. B. Merits of the Issue 3. In this set of appeals, the intimation had been issued by the Assessing Officer u/s 200A of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) wherein, the late filing fees payable u/s 234E of the Act was charged

M/S CHAMPAK MINES AND MINERALS ,NAGPUR vs. ASSISTATN COMMISSIONER OF INCOME TAX , CPC-TDS, GHAZIABAD

In the result, all the 111 appeals preferred by the different assessees

ITA 211/NAG/2019[2013-14 Q4-(26Q)]Status: DisposedITAT Nagpur31 Jan 2020

Bench: Shri D. Karunakara Rao & Shri S.S. Viswanethra Ravisl.

condone the delay and proceed to hear the appeals on merits. B. Merits of the Issue 3. In this set of appeals, the intimation had been issued by the Assessing Officer u/s 200A of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) wherein, the late filing fees payable u/s 234E of the Act was charged

M/S CHAMPAK MINES AND MINERALS ,NAGPUR vs. ASSISTATN COMMISSIONER OF INCOME TAX , CPC-TDS, GHAZIABAD

In the result, all the 111 appeals preferred by the different assessees

ITA 212/NAG/2019[2014-15 Q1-26Q]Status: DisposedITAT Nagpur31 Jan 2020

Bench: Shri D. Karunakara Rao & Shri S.S. Viswanethra Ravisl.

condone the delay and proceed to hear the appeals on merits. B. Merits of the Issue 3. In this set of appeals, the intimation had been issued by the Assessing Officer u/s 200A of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) wherein, the late filing fees payable u/s 234E of the Act was charged

M/S CHAMPAK MINES AND MINERALS ,NAGPUR vs. ASSISTATN COMMISSIONER OF INCOME TAX , CPC-TDS, GHAZIABAD

In the result, all the 111 appeals preferred by the different assessees

ITA 217/NAG/2019[2015-16 Q2-26Q]Status: DisposedITAT Nagpur31 Jan 2020

Bench: Shri D. Karunakara Rao & Shri S.S. Viswanethra Ravisl.

condone the delay and proceed to hear the appeals on merits. B. Merits of the Issue 3. In this set of appeals, the intimation had been issued by the Assessing Officer u/s 200A of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) wherein, the late filing fees payable u/s 234E of the Act was charged

M/S CHAMPAK MINES AND MINERALS ,NAGPUR vs. ASSISTATN COMMISSIONER OF INCOME TAX , CPC-TDS, GHAZIABAD

In the result, all the 111 appeals preferred by the different assessees

ITA 216/NAG/2019[2015-16 Q1-26Q]Status: DisposedITAT Nagpur31 Jan 2020

Bench: Shri D. Karunakara Rao & Shri S.S. Viswanethra Ravisl.

condone the delay and proceed to hear the appeals on merits. B. Merits of the Issue 3. In this set of appeals, the intimation had been issued by the Assessing Officer u/s 200A of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) wherein, the late filing fees payable u/s 234E of the Act was charged

M/S CHAMPAK MINES AND MINERALS ,NAGPUR vs. ASSISTATN COMMISSIONER OF INCOME TAX , CPC-TDS, GHAZIABAD

In the result, all the 111 appeals preferred by the different assessees

ITA 215/NAG/2019[2014-15 Q-4 - 26Q]Status: DisposedITAT Nagpur31 Jan 2020

Bench: Shri D. Karunakara Rao & Shri S.S. Viswanethra Ravisl.

condone the delay and proceed to hear the appeals on merits. B. Merits of the Issue 3. In this set of appeals, the intimation had been issued by the Assessing Officer u/s 200A of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) wherein, the late filing fees payable u/s 234E of the Act was charged

DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1(3), NAGPUR vs. M/S. FUELCO COAL INDIA LTD., NAGPUR

Appeal of the Revenue is dismissed

ITA 90/NAG/2022[2014-15]Status: DisposedITAT Nagpur14 Feb 2025AY 2014-15

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

For Appellant: Shri Kishore P. DewaniFor Respondent: Shri Sandipkumar Salunke

Section 143(2)Section 143(3)Section 36(1)(iii)Section 40Section 40aSection 68

condoned. In this regard, it is to be mentioned here that the Hon’ble Supreme Court, vide judgment dated 10/01/2022, passed in M.A. no.21 of 2022, in M.A. no.665 of 2021, in Suo-Motu Writ Petition (Civil) no.3 of 2020, has held that the limitation period for filing the appeal was extended upto 29/05/2022. In view of this, since

DY. C.I.T. CENTRAL CIR.-1(3), NAGPUR vs. M/S SPACEWOOD FURNISHERS PVT. LTD, NAGPUR

In the result, the appeal of the Department is dismissed and the C

ITA 619/NAG/2016[2008-09]Status: DisposedITAT Nagpur28 Apr 2022AY 2008-09

Bench: Shri Sandeep Gosain, Jm & Shri Arun Khodpia, Am Assessment Year : 2008-09 The Dcit Vs. M/S. Spacewood Furnishers Pvt. Ltd. Central Circle 1(3) T-48, Midc, Hinga, Nagpur Nagpur Pan No.: Aaccs 4955 R Appellant Respondent

For Appellant: Shri Rachit Thakar (Adv.)For Respondent: Shri Piyush Kolhe (CIT-DR)

Section 132(1)Section 143(2)Section 143(3)Section 153Section 80I

condoned the delay as the grounds are purely legal and further those very grounds are already taken in appeals filed before us by the directors of the Assessee- Company in their individual appeal which has to be decided by us. Accordingly we have admitted the cross objection for our adjudication. 3. The facts of this case are that the Assessee

M/S MAHESHWARI COAL BENEFICATION& INFRASTRUCTURE P. LTD,BILASPUR vs. DCIT CENTRAL CIRCLE-1(1), NAGPUR

In the result, appeals for the assessment year 2009–10 to 2013–14 are partly allowed

ITA 108/NAG/2024[2009-10]Status: DisposedITAT Nagpur26 Dec 2024AY 2009-10

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

For Appellant: Shri Sunil Kumar AgrawalFor Respondent: Shri Sandipkumar Salunke

Section 153ASection 153CSection 250

section 153A(1) read with „Expln-2‟; in absence of this, assessment made u/s153C would be invalid & is liable to be quashed; relied on Goldstone Cements Ltd (2023) (Gau HC); Fortune Vanijya (P) Ltd (2023) (Gau HC).” 40. In the appeal of the assessee bearing ITA No.111/Nag/ 2024, for the assessment year 2012-13 along with following additional ground

M/S MAHESHWARI COAL BENEFICATION& INFRASTRUCTURE P. LTD,BILASPUR vs. DCIT CENTRAL CIRCLE-1(1), NAGPUR

In the result, appeals for the assessment year 2009–10 to 2013–14 are partly allowed

ITA 109/NAG/2024[2010-11]Status: DisposedITAT Nagpur26 Dec 2024AY 2010-11

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

For Appellant: Shri Sunil Kumar AgrawalFor Respondent: Shri Sandipkumar Salunke

Section 153ASection 153CSection 250

section 153A(1) read with „Expln-2‟; in absence of this, assessment made u/s153C would be invalid & is liable to be quashed; relied on Goldstone Cements Ltd (2023) (Gau HC); Fortune Vanijya (P) Ltd (2023) (Gau HC).” 40. In the appeal of the assessee bearing ITA No.111/Nag/ 2024, for the assessment year 2012-13 along with following additional ground

M/S MAHESHWARI COAL BENEFICATION& INFRASTRUCTURE P. LTD,BILASPUR vs. DCIT CENTRAL CIRCLE-1(1), NAGPUR

In the result, appeals for the assessment year 2009–10 to 2013–14 are partly allowed

ITA 110/NAG/2024[2011-12]Status: DisposedITAT Nagpur26 Dec 2024AY 2011-12

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

For Appellant: Shri Sunil Kumar AgrawalFor Respondent: Shri Sandipkumar Salunke

Section 153ASection 153CSection 250

section 153A(1) read with „Expln-2‟; in absence of this, assessment made u/s153C would be invalid & is liable to be quashed; relied on Goldstone Cements Ltd (2023) (Gau HC); Fortune Vanijya (P) Ltd (2023) (Gau HC).” 40. In the appeal of the assessee bearing ITA No.111/Nag/ 2024, for the assessment year 2012-13 along with following additional ground

M/S MAHESHWARI COAL BENEFICATION & INFRASTRUCTURE P. LTD,BILASPUR vs. DCIT CENTRAL CIRCLE-1(1), NAGPUR

In the result, appeals for the assessment year 2009–10 to 2013–14 are partly allowed

ITA 112/NAG/2024[2013-14]Status: DisposedITAT Nagpur26 Dec 2024AY 2013-14

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

For Appellant: Shri Sunil Kumar AgrawalFor Respondent: Shri Sandipkumar Salunke

Section 153ASection 153CSection 250

section 153A(1) read with „Expln-2‟; in absence of this, assessment made u/s153C would be invalid & is liable to be quashed; relied on Goldstone Cements Ltd (2023) (Gau HC); Fortune Vanijya (P) Ltd (2023) (Gau HC).” 40. In the appeal of the assessee bearing ITA No.111/Nag/ 2024, for the assessment year 2012-13 along with following additional ground