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32 results for “condonation of delay”+ Section 85clear

Sorted by relevance

Mumbai427Chennai392Delhi308Kolkata242Ahmedabad140Karnataka129Bangalore124Jaipur108Hyderabad106Pune91Surat72Chandigarh68Indore40Calcutta38Rajkot37Nagpur32Cuttack28Raipur27Visakhapatnam25Lucknow23Ranchi22Cochin20Kerala17Patna12SC10Amritsar9Agra8Guwahati8Allahabad7Jabalpur5Jodhpur5Panaji4Telangana4Dehradun3Orissa2Rajasthan2Himachal Pradesh2Andhra Pradesh1DIPAK MISRA R.K. AGRAWAL PRAFULLA C. PANT1Varanasi1

Key Topics

Section 153C85Section 25037Section 153A37Section 143(3)31Section 6828Addition to Income16Condonation of Delay13Section 253(1)10Section 253(5)

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

CONDONATION OF DELAY UNDER SECTION 119(2)(b) OF THE INCOME-TAX ACT, 1961 IN FILING OF FORM NO. 10 AND FORM NO. 9A FOR AY 2016-17 CIRCULAR NO. 7/2018 [F.NO.197/55/2018-ITA-1], DATED 20-12-2018 Under the provisions of section 11 of the Income-tax Act, 1961 (hereafter 'Act') the primary condition for grant of exemption to trust

Showing 1–20 of 32 · Page 1 of 2

10
Section 115B10
TDS10
Search & Seizure7

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)

85,980, donation received from General Public to the tune of ` 1,03,13,811, service charges at ` 83,43,201, interest from Bank at ` 17,75,454, and surplus on sale of Vanamrut at ` 6,45,432. The Assessing Officer also noted that the assessee trust has also claimed corpus donation at ` 80,000, which was verified from receipt

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)

85,980, donation received from General Public to the tune of ` 1,03,13,811, service charges at ` 83,43,201, interest from Bank at ` 17,75,454, and surplus on sale of Vanamrut at ` 6,45,432. The Assessing Officer also noted that the assessee trust has also claimed corpus donation at ` 80,000, which was verified from receipt

ESTATE OFFICER, PRINCIPAL CHIEF CONSERVATOR OF FOREST,NAGPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, TDS CPC, GHAZIABAD

In the result, appeal filed by the assessee being ITA no

ITA 136/NAG/2023[2018-19 (Q-1)]Status: DisposedITAT Nagpur16 May 2024

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

For Appellant: NoneFor Respondent: Shri Abhay Y. Marathe
Section 250Section 253(1)Section 253(5)

85 days in filing the present appeals. The appellant had filed an Affidavit seeking condonation of delay, the contents of which are reproduced below for ready reference:– “We enclose herewith an appeal under section

ESTATE OFFICER, PRINCIPAL CHIEF CONSERVATOR OF FOREST ,NAGPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, TDS-CPC, GHAZIABAD

In the result, appeal filed by the assessee being ITA no

ITA 144/NAG/2023[2020-21]Status: DisposedITAT Nagpur16 May 2024AY 2020-21

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

For Appellant: NoneFor Respondent: Shri Abhay Y. Marathe
Section 250Section 253(1)Section 253(5)

85 days in filing the present appeals. The appellant had filed an Affidavit seeking condonation of delay, the contents of which are reproduced below for ready reference:– “We enclose herewith an appeal under section

ESTATE OFFICER, PRINCIPAL CHIEF CONSERVATOR OF FOREST,NAGPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, TDS CPC, GHAZIABAD

In the result, appeal filed by the assessee being ITA no

ITA 135/NAG/2023[2016-17]Status: DisposedITAT Nagpur16 May 2024AY 2016-17

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

For Appellant: NoneFor Respondent: Shri Abhay Y. Marathe
Section 250Section 253(1)Section 253(5)

85 days in filing the present appeals. The appellant had filed an Affidavit seeking condonation of delay, the contents of which are reproduced below for ready reference:– “We enclose herewith an appeal under section

ESTATE OFFICER, PRINCIPAL CHIEF CONSERVATOR OF FOREST,NAGPUR vs. DEPUTY COMMISSIONER OF INCOME TAX. TDS-CPC, GHAZIABAD

In the result, appeal filed by the assessee being ITA no

ITA 134/NAG/2023[2015-16]Status: DisposedITAT Nagpur16 May 2024AY 2015-16

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

For Appellant: NoneFor Respondent: Shri Abhay Y. Marathe
Section 250Section 253(1)Section 253(5)

85 days in filing the present appeals. The appellant had filed an Affidavit seeking condonation of delay, the contents of which are reproduced below for ready reference:– “We enclose herewith an appeal under section

ESTATE OFFICER, PRINCIPAL CHIEF CONSERVATOR OF FOREST,NAGPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, TDS-CPC, GHAZIABAD

In the result, appeal filed by the assessee being ITA no

ITA 138/NAG/2023[2018-19 (Q-3)]Status: DisposedITAT Nagpur16 May 2024

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

For Appellant: NoneFor Respondent: Shri Abhay Y. Marathe
Section 250Section 253(1)Section 253(5)

85 days in filing the present appeals. The appellant had filed an Affidavit seeking condonation of delay, the contents of which are reproduced below for ready reference:– “We enclose herewith an appeal under section

ESTATE OFFICER, PRINCIPAL CHIEF CONSERVATOR OF FOREST,GHAZIABAD vs. DEPUTY COMMISSIONE OF INCOMDE EF, GAZIABADQQQ.

In the result, appeal filed by the assessee being ITA no

ITA 137/NAG/2023[2018-19 (Q-2)]Status: DisposedITAT Nagpur16 May 2024

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

For Appellant: NoneFor Respondent: Shri Abhay Y. Marathe
Section 250Section 253(1)Section 253(5)

85 days in filing the present appeals. The appellant had filed an Affidavit seeking condonation of delay, the contents of which are reproduced below for ready reference:– “We enclose herewith an appeal under section

ESTATE OFFICER, PRINCIPAL CHIEF CONSERVATOR OF FOREST,NAGPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, TDS-CPC, GHAZIABAD

In the result, appeal filed by the assessee being ITA no

ITA 143/NAG/2023[2019-20 (Q-4)]Status: DisposedITAT Nagpur16 May 2024

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

For Appellant: NoneFor Respondent: Shri Abhay Y. Marathe
Section 250Section 253(1)Section 253(5)

85 days in filing the present appeals. The appellant had filed an Affidavit seeking condonation of delay, the contents of which are reproduced below for ready reference:– “We enclose herewith an appeal under section

ESTATE OFFICER, PRINCIPAL CHIEF CONSERVATOR OF FOREST,NAGPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, TDS-CPC, GHAZIABAD

In the result, appeal filed by the assessee being ITA no

ITA 142/NAG/2023[2019-20(Q-3)]Status: DisposedITAT Nagpur16 May 2024

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

For Appellant: NoneFor Respondent: Shri Abhay Y. Marathe
Section 250Section 253(1)Section 253(5)

85 days in filing the present appeals. The appellant had filed an Affidavit seeking condonation of delay, the contents of which are reproduced below for ready reference:– “We enclose herewith an appeal under section

ESTATE OFFICER, PRINCIPAL CHIEF CONSERVATOR OF FOREST,NAGPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, TDS-CPC, GHAZIABAD

In the result, appeal filed by the assessee being ITA no

ITA 141/NAG/2023[2019-20 (Q-2)]Status: DisposedITAT Nagpur16 May 2024

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

For Appellant: NoneFor Respondent: Shri Abhay Y. Marathe
Section 250Section 253(1)Section 253(5)

85 days in filing the present appeals. The appellant had filed an Affidavit seeking condonation of delay, the contents of which are reproduced below for ready reference:– “We enclose herewith an appeal under section

ESTATE OFFICER, PRINCIPAL CHIEF CONSERVATOR OF FOREST,NAGPUR vs. DEPUTY COMMISSIONER OF INCOME TAX,TDS-CPC, GHAZIABAD

In the result, appeal filed by the assessee being ITA no

ITA 140/NAG/2023[2019-20 (Q-1)]Status: DisposedITAT Nagpur16 May 2024

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

For Appellant: NoneFor Respondent: Shri Abhay Y. Marathe
Section 250Section 253(1)Section 253(5)

85 days in filing the present appeals. The appellant had filed an Affidavit seeking condonation of delay, the contents of which are reproduced below for ready reference:– “We enclose herewith an appeal under section

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)

condone the delay of 446 days in filing the present appeal and admit the same for adjudication on merit. 5. Facts in Brief:– The assessee is a Private Limited Company engaged in the business of Automobiles and Auto Parts. During the year under consideration, the assessee–company allotted addition 2,00,000 shares for a premium of ` 40, per share

GAJANAND FINANCIAL CONSULTANCY PRIVATE LIMITED,NAGPUR vs. PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL) NAGPUR, NAGPUR

In the result, assessee’s appeal is allowed

ITA 126/NAG/2025[2013-2014]Status: DisposedITAT Nagpur22 Sept 2025AY 2013-2014

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

For Appellant: Shri Manoj G. MoryaniFor Respondent: Shri Pankaj Kumar
Section 143(3)Section 263Section 68

condone the delay of 267 days in filing the present appeal and admit the same for adjudication on merit, as no mala fide intention can be ascribed to the assessee. 5. Facts in Brief:– The assessee is a Company engaged in financial activities. The assessee, on 30/09/2013, filed its return of income for the year under consideration declaring total loss

PANDURANG PANJABRAO TIWADE,NAGPUR vs. JOINT COMMISSIONER OF INCOME TAX, RANGE-2, NAGPUR

In the result, appeal of the assessee is allowed for statistical purpose

ITA 60/NAG/2023[2017-18]Status: DisposedITAT Nagpur16 Apr 2024AY 2017-18

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No.60/Nag/2023 िनधा"रण वष" / Assessment Year : 2017-18 Pandurang Panjabrao The Joint Commissioner Tiwade, V Of Income Tax, Range-2, Lonara, Gumthi, S Nagpur. Nagpur – 441111. Pan: Asjpt1392H Appellant/ Assessee Respondent/Revenue Assessee By Shri Aksshay Duragkar – Advocate- Ar Revenue By Shri Abhay Y. Marathe – Sr.Dr Date Of Hearing 29/03/2024 Date Of Pronouncement 16/04/2024 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(Appeals) Under Section 250 Of The Income Tax Act, For A.Y.2017-18 Emanating From Penalty Order Under Section 271D Of The Act Dated 03.03.2020. The Assessee Has Raised The Following Grounds Of Appeal : Pandurang Panjabrao Tiwade [A]

Section 250Section 27Section 271DSection 27I

condoned the delay in filing of appeal by the assessee and admitting the appeal filed by the assessee. 5) On the facts and in the circumstances of the case and in law, the Hon’ble CIT(Appeals) ought to have deleted the penalty levied of Rs. 10,85,000/- on the assessee. 6) That the Appellant craves leave to alter

RAMESH WASUDEORAO NAWSALKAR,AMRAVATI vs. DCIT AMRAVATI CIRCLE, AMRAVATI

In the result, appeal of the Assessee is allowed

ITA 746/NAG/2025[2014-15]Status: DisposedITAT Nagpur10 Feb 2026AY 2014-15

Bench: Dr. Manish Borad

For Appellant: Shri Bhushan Lathiya, CAFor Respondent: Shri Surjit Kumar Saha, Sr.DR
Section 143(3)Section 250Section 30

condone the delay of 34 days in filing of the instant appeal before this Tribunal and admit the appeal for adjudication. 3. The sole grievance of the assessee is against the disallowance of registration charges at ₹ 5,47,250/- incurred by the assessee on the sale of immovable property. 4. At the outset, learned counsel for the assessee submitted that

SHRI PANCMURTI EDUCATION SOCIETY,NAGPUR vs. ITO WARD-4(5), NAGPUR

In the result, appeal filed by the assessee is allowed as above

ITA 488/NAG/2024[2017-18]Status: DisposedITAT Nagpur21 Jan 2025AY 2017-18

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

For Appellant: Ms. Adiba H. ChimthanawalaFor Respondent: Shri Sandipkumar Salunke
Section 10Section 10(22)Section 11Section 12ASection 50A

condone the delay in furnishing the auditor's report and accept the same at a belated stage. It has been clarified that the exemption available to the trust under section 11 may not be denied merely on account of delay in furnishing the auditor's report. The word <169>shall<170> occurring in section 12A cannot, under the circumstances

SHRIRAM GRAM VIKAS SHIKSHAN SANSTHA,NAGPUR vs. DCIT/ACIT CIR EXEMP, NAGPUR

In the result, appeal of the Assessee is allowed

ITA 237/NAG/2024[2014-15]Status: DisposedITAT Nagpur23 Jun 2025AY 2014-15

Bench: Shri Narender Kumar Choudhry & Shri K.M. Roy

For Appellant: Shri Kapil Hirani, Ld. AdvocateFor Respondent: Shri Surjit Kumar Saha, Ld. Sr.DR
Section 11Section 11(1)Section 143(1)Section 154Section 250

section 11(1)? If so, the details of the amount of income deemed to have been applied to charitable or religious purposes in India during the previous year, the Assessee has replied „Yes‟ and mentioned the amount of ₹ 1,24,56,743/– being an amount @ 11% of the total income from other sources to the tune

NIKHIL SHANKARLALJI WAGHWANI, LEGAL HEIR OF LATE SHANKARLALJI HOTCHANDJI WAGHWANI,NAGPUR vs. ACIT,CIRCLE-5, NAGPUR

In the result, appeal filed by the assessee is allowed

ITA 201/NAG/2024[2017-18]Status: DisposedITAT Nagpur20 Dec 2024AY 2017-18

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

For Appellant: Shri Abhay AgrawalFor Respondent: Shri Abhay Y. Marathe
Section 142(1)Section 250Section 68

condone the delay and the appeal is being admitted for adjudication on merits. 4. The Assessing Officer has made an addition of ` 68,85,500, on account of cash deposited in old currency during demonetisation period. The Assessing Officer, in the assessment order at Para–4/Page–2, has mentioned as under:– “4. The assessee uploaded details bank accounts maintained during