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

Sorted by relevance

Mumbai428Chennai416Kolkata354Delhi338Bangalore171Ahmedabad165Karnataka148Pune132Hyderabad104Chandigarh102Jaipur95Visakhapatnam50Lucknow45Amritsar45Surat39Calcutta36Indore33Nagpur28Cuttack26Cochin25Guwahati24Raipur23Patna19Panaji18Rajkot13SC10Jodhpur7Allahabad6Telangana6Dehradun5Jabalpur3Orissa2Rajasthan2Ranchi2Andhra Pradesh1A.K. SIKRI N.V. RAMANA1Varanasi1Agra1

Key Topics

Condonation of Delay16Section 250(6)14Limitation/Time-bar14Section 80P(4)11Section 80P5Section 80P(2)(d)5Deduction3Section 143(3)2Addition to Income

SHRI MALLIKARJUNA SEVA SAHAKARI SANGH LTD, BALESAR vs. ITO, WARD - 1, SIRSI

In the result, all the grounds of appeal of the assessee related ITA Nos

ITA 218/PAN/2018[2012-13]Status: DisposedITAT Panaji04 Apr 2022AY 2012-13

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: NoneFor Respondent: Smt. Rijula Uniyal, Sr. DR
Section 250(6)

delay are condoned and accepting for appeal hearing. 3. First we will consider the appeal No. 184/PAN/2018 for AY 2018-2019 as lead case. ITA Nos. 170&171/PAN/2018 & Ors 7 The Begaum Manfacturers Coop.& Ors v. ITO 4. Brief fact is that all the cooperative societies invested their surplus funds in Cooperative Bank and accordingly the interest was earned

SHRI SHIVASAGAR VIVEDDUDESHAGAL SOUHARD SAHAKARI NIYAMIT,GOKAK vs. THE INCOME TAX OFFICER WARD - 1, GOKAK

In the result, all the grounds of appeal of the assessee related ITA Nos

2
Natural Justice2
Exemption2
ITA 245/PAN/2018[2014-15]Status: Disposed
ITAT Panaji
04 Apr 2022
AY 2014-15

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: NoneFor Respondent: Smt. Rijula Uniyal, Sr. DR
Section 250(6)

delay are condoned and accepting for appeal hearing. 3. First we will consider the appeal No. 184/PAN/2018 for AY 2018-2019 as lead case. ITA Nos. 170&171/PAN/2018 & Ors 7 The Begaum Manfacturers Coop.& Ors v. ITO 4. Brief fact is that all the cooperative societies invested their surplus funds in Cooperative Bank and accordingly the interest was earned

THE MERCANTILE CO-OP. CREDIT SOCIETY LTD.,BELAGAVI vs. THE INCOME TAX OFFICER, WARD-2 (1), BELGAUM

In the result, all the grounds of appeal of the assessee related ITA Nos

ITA 226/PAN/2018[2013-14]Status: DisposedITAT Panaji04 Apr 2022AY 2013-14

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: NoneFor Respondent: Smt. Rijula Uniyal, Sr. DR
Section 250(6)

delay are condoned and accepting for appeal hearing. 3. First we will consider the appeal No. 184/PAN/2018 for AY 2018-2019 as lead case. ITA Nos. 170&171/PAN/2018 & Ors 7 The Begaum Manfacturers Coop.& Ors v. ITO 4. Brief fact is that all the cooperative societies invested their surplus funds in Cooperative Bank and accordingly the interest was earned

THE KARNATAKA STATE GOVERNMENT EMPLOYEES MULTIPURPOSE CO-OPERATIVE SOCIETY LIMITED,ATHANI vs. INCOME TAX OFFICER, WARD - 1(1), BELAGAVI

In the result, all the grounds of appeal of the assessee related ITA Nos

ITA 115/PAN/2018[2012-13]Status: DisposedITAT Panaji04 Apr 2022AY 2012-13

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: NoneFor Respondent: Smt. Rijula Uniyal, Sr. DR
Section 250(6)

delay are condoned and accepting for appeal hearing. 3. First we will consider the appeal No. 184/PAN/2018 for AY 2018-2019 as lead case. ITA Nos. 170&171/PAN/2018 & Ors 7 The Begaum Manfacturers Coop.& Ors v. ITO 4. Brief fact is that all the cooperative societies invested their surplus funds in Cooperative Bank and accordingly the interest was earned

M/S PRATHMIK KRUSHI SAHAKARI BANK NIYAMIT,BELGAVI vs. INCOME TAX OFFICER, WARD - 1(3), BELGAUM

In the result, all the grounds of appeal of the assessee related ITA Nos

ITA 141/PAN/2018[2012-13]Status: DisposedITAT Panaji04 Apr 2022AY 2012-13

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: NoneFor Respondent: Smt. Rijula Uniyal, Sr. DR
Section 250(6)

delay are condoned and accepting for appeal hearing. 3. First we will consider the appeal No. 184/PAN/2018 for AY 2018-2019 as lead case. ITA Nos. 170&171/PAN/2018 & Ors 7 The Begaum Manfacturers Coop.& Ors v. ITO 4. Brief fact is that all the cooperative societies invested their surplus funds in Cooperative Bank and accordingly the interest was earned

THE BELGAUM MANUFACTURERS CO-OPERATIVE INDUSTRIAL ESTATE LTD,BELGAVI vs. INCOME TAX OFFICER, WARD - 1(1), BELGAVI

In the result, all the grounds of appeal of the assessee related ITA Nos

ITA 170/PAN/2018[2013-14]Status: DisposedITAT Panaji04 Apr 2022AY 2013-14

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: NoneFor Respondent: Smt. Rijula Uniyal, Sr. DR
Section 250(6)

delay are condoned and accepting for appeal hearing. 3. First we will consider the appeal No. 184/PAN/2018 for AY 2018-2019 as lead case. ITA Nos. 170&171/PAN/2018 & Ors 7 The Begaum Manfacturers Coop.& Ors v. ITO 4. Brief fact is that all the cooperative societies invested their surplus funds in Cooperative Bank and accordingly the interest was earned

THE BELGAUM MANUFACTURERS CO-OPERATIVE INDUSTRIAL ESTATE LTD,BELGAVI vs. INCOME TAX OFFICER, WARD - 1(1), BELGAVI

In the result, all the grounds of appeal of the assessee related ITA Nos

ITA 171/PAN/2018[2014-15]Status: DisposedITAT Panaji04 Apr 2022AY 2014-15

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: NoneFor Respondent: Smt. Rijula Uniyal, Sr. DR
Section 250(6)

delay are condoned and accepting for appeal hearing. 3. First we will consider the appeal No. 184/PAN/2018 for AY 2018-2019 as lead case. ITA Nos. 170&171/PAN/2018 & Ors 7 The Begaum Manfacturers Coop.& Ors v. ITO 4. Brief fact is that all the cooperative societies invested their surplus funds in Cooperative Bank and accordingly the interest was earned

THE NUTAN MAHILA URBAN CO-OP CREDIT SOCIETY LTD.,MUNAVALLI vs. THE INCOME TAX OFFICER, WARD - 1 (1), BELAGAVI

In the result, all the grounds of appeal of the assessee related ITA Nos

ITA 181/PAN/2018[2012-13]Status: DisposedITAT Panaji04 Apr 2022AY 2012-13

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: NoneFor Respondent: Smt. Rijula Uniyal, Sr. DR
Section 250(6)

delay are condoned and accepting for appeal hearing. 3. First we will consider the appeal No. 184/PAN/2018 for AY 2018-2019 as lead case. ITA Nos. 170&171/PAN/2018 & Ors 7 The Begaum Manfacturers Coop.& Ors v. ITO 4. Brief fact is that all the cooperative societies invested their surplus funds in Cooperative Bank and accordingly the interest was earned

M/S NERLI PRATHAMIK KRISHI PATTIN SAHAKARI BANK NIYAMIT,NERLI vs. THE INCOME TAX OFFICER, WARD - 1(3), BELAGAVI

In the result, all the grounds of appeal of the assessee related ITA Nos

ITA 182/PAN/2018[2012-13]Status: DisposedITAT Panaji04 Apr 2022AY 2012-13

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: NoneFor Respondent: Smt. Rijula Uniyal, Sr. DR
Section 250(6)

delay are condoned and accepting for appeal hearing. 3. First we will consider the appeal No. 184/PAN/2018 for AY 2018-2019 as lead case. ITA Nos. 170&171/PAN/2018 & Ors 7 The Begaum Manfacturers Coop.& Ors v. ITO 4. Brief fact is that all the cooperative societies invested their surplus funds in Cooperative Bank and accordingly the interest was earned

SHRI MAHALAXMI URBAN CO-OPERATIVE CREDIT SOCIETY LIMITED,NANDAGAON vs. THE INCOME TAX OFFICER, WARD - 1, GOKAK

In the result, all the grounds of appeal of the assessee related ITA Nos

ITA 183/PAN/2018[2012-13]Status: DisposedITAT Panaji04 Apr 2022AY 2012-13

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: NoneFor Respondent: Smt. Rijula Uniyal, Sr. DR
Section 250(6)

delay are condoned and accepting for appeal hearing. 3. First we will consider the appeal No. 184/PAN/2018 for AY 2018-2019 as lead case. ITA Nos. 170&171/PAN/2018 & Ors 7 The Begaum Manfacturers Coop.& Ors v. ITO 4. Brief fact is that all the cooperative societies invested their surplus funds in Cooperative Bank and accordingly the interest was earned

SHRI ADINATH PATTIN SOUHARDA SAHAKARI NIYAMIT,HEBBAL vs. THE INCOME TAX OFFICER, WARD - 1(1), BELGAVI

In the result, all the grounds of appeal of the assessee related ITA Nos

ITA 184/PAN/2018[2012-13]Status: DisposedITAT Panaji04 Apr 2022AY 2012-13

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: NoneFor Respondent: Smt. Rijula Uniyal, Sr. DR
Section 250(6)

delay are condoned and accepting for appeal hearing. 3. First we will consider the appeal No. 184/PAN/2018 for AY 2018-2019 as lead case. ITA Nos. 170&171/PAN/2018 & Ors 7 The Begaum Manfacturers Coop.& Ors v. ITO 4. Brief fact is that all the cooperative societies invested their surplus funds in Cooperative Bank and accordingly the interest was earned

SHRI MALLIKARJUN URBAN CO-OPERATIVE CREDIT SOCIETY LTD,BELGAUM vs. INCOME TAX OFFICER, WARD - 1(2), , BELAGAVI

In the result, all the grounds of appeal of the assessee related ITA Nos

ITA 190/PAN/2018[2012-13]Status: DisposedITAT Panaji04 Apr 2022AY 2012-13

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: NoneFor Respondent: Smt. Rijula Uniyal, Sr. DR
Section 250(6)

delay are condoned and accepting for appeal hearing. 3. First we will consider the appeal No. 184/PAN/2018 for AY 2018-2019 as lead case. ITA Nos. 170&171/PAN/2018 & Ors 7 The Begaum Manfacturers Coop.& Ors v. ITO 4. Brief fact is that all the cooperative societies invested their surplus funds in Cooperative Bank and accordingly the interest was earned

MADABHAVI L. S. M. P. SOCIETY LTD,MADABHAVI vs. ITO, WARD - 1, NIPANI

In the result, all the grounds of appeal of the assessee related ITA Nos

ITA 216/PAN/2018[2013-14]Status: DisposedITAT Panaji04 Apr 2022AY 2013-14

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: NoneFor Respondent: Smt. Rijula Uniyal, Sr. DR
Section 250(6)

delay are condoned and accepting for appeal hearing. 3. First we will consider the appeal No. 184/PAN/2018 for AY 2018-2019 as lead case. ITA Nos. 170&171/PAN/2018 & Ors 7 The Begaum Manfacturers Coop.& Ors v. ITO 4. Brief fact is that all the cooperative societies invested their surplus funds in Cooperative Bank and accordingly the interest was earned

BIDRAKAN GROUP GRAMAGALA SEVA SAHAKARI SANGHA LTD.,BIDRAKAN vs. THE INCOME TAX OFFICER, WARD - 1, SIRSI

In the result, all the grounds of appeal of the assessee related ITA Nos

ITA 217/PAN/2018[2012-13]Status: DisposedITAT Panaji04 Apr 2022AY 2012-13

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: NoneFor Respondent: Smt. Rijula Uniyal, Sr. DR
Section 250(6)

delay are condoned and accepting for appeal hearing. 3. First we will consider the appeal No. 184/PAN/2018 for AY 2018-2019 as lead case. ITA Nos. 170&171/PAN/2018 & Ors 7 The Begaum Manfacturers Coop.& Ors v. ITO 4. Brief fact is that all the cooperative societies invested their surplus funds in Cooperative Bank and accordingly the interest was earned

MR ABHISHEK RAESH RAIKAR,MARGAO vs. ITO, WARD - 1, MARGAO

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

ITA 15/PAN/2024[2017-18]Status: DisposedITAT Panaji10 Sept 2025AY 2017-18

Bench: SHRI PAVAN KUMAR GADALE (Judicial Member)

Section 69A

condone the delay and admit the appeal. The assessee has raised the grounds of appeal challenging the order of the CIT(A) on 2 ITA. No. 15/PAN 2024. Abhishek Ramesh Raikar.. validity of issue of notice u/sec143(2) of the Act and also no sufficient opportunity of hearing was provided. And the CIT(A) erred in sustaining the addition

PRATIBHA P KULKARNI REPRESENTED BY LEGAL HEIR CHIDAMBAR KULKARNI,BELAGAVI vs. DCIT CENTRAL CIRCLE BELAGAVI, BELAGAVI

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

ITA 212/PAN/2025[2015-2016]Status: DisposedITAT Panaji16 Sept 2025AY 2015-2016

Bench: Shri Pavan Kumar Gadalei T A. Nos.212/Pan/2025 (A.Y. 2015-16) Pratibha P Kulkarni Vs Dcit-Central Circle, Represented By Legal Heir Saraf Colony, . Chidambar Kulkarni, Khanaput, Plot.No.593, Block-1, Tilakwari, Sector.No.5, Shrinagar, Belagavi--590001, Belagavi-590016, Karnataka. Karnataka. Pan/Gir No. Adzpk4755G (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent)

Section 54E

condone the delay and admit the appeal. 3. The brief facts of the case are that, the assesse is a super senior person aged about 80 years and has not filed the return of income, There was search operations conducted in the case of Dhammanagi group and others. The assessee along with other family/ co owners have sold agriculture lands

M/S SHIRAGAO PRATHAMIK KRISHI PATTIN SAHAKARI BANK NIYAMIT,BELAGAVI vs. INCOME TAX OFFICER, WARD - 1(3), BELAGAVI

The appeals of the assessee are allowed

ITA 8/PAN/2019[2012-13]Status: DisposedITAT Panaji25 Jan 2023AY 2012-13

Bench: Shri Satbeer Singh Godara

For Appellant: Shri S. Gadadi, C.AFor Respondent: Shri N. Shrikant
Section 143(3)Section 80PSection 80P(2)(d)Section 80P(4)

condone the delay. 3. The assessee has raised the following pleadings in the instant appeal : 4. Coming to the assessee’s sole substantive grievance challenging correctness of both the lower authorities action denying sec.80P deduction involving alleged nominal members as well as deposits of surplus funds in various banks, it is noticed that this tribunal’s recent coordinate bench

PRATHAMIK KRISHI PATTIN SAHAKARI NIYAMIT,SALAPUR vs. ITO, WARD - 1(5), BELAGAVI

The appeals of the assessee are allowed

ITA 17/PAN/2020[2016-17]Status: DisposedITAT Panaji23 Nov 2022AY 2016-17

Bench: Shri Satbeer Singh Godara

For Appellant: Shri S.B. GodadiFor Respondent: Shri N. Shrikant
Section 143(3)Section 80PSection 80P(2)(d)Section 80P(4)Section 8O

delay of 151 days in filing of the instant appeal stands condoned therefore. 4. Next comes assessee’s sole substantive grounds on merits that both the lower authorities have erred in law and on facts in rejecting its section 80P(2)(d) deduction claim of Rs.9,35,731/- representing interest income derived from fixed deposits made with M/s. Belgavi District