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4 results for “condonation of delay”+ Section 10A(2)(i)clear

Sorted by relevance

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Key Topics

Section 12A10Section 44A8Section 143(3)4Condonation of Delay3Section 2502Section 271B2Section 271(1)(c)2Penalty2Addition to Income

M/S NORTH BIHAR DISTRIBUTOR,PURNEA vs. ITO, WARD-3(1), PURNEA

In the result, appeals of the assessee are dismissed

ITA 48/PAT/2020[2013-14]Status: DisposedITAT Patna22 May 2023AY 2013-14

Bench: Shri Rajpal Yadav & Shri Girish Agrawal

For Appellant: Shri R. K. Jha, CAFor Respondent: Shri Rupesh Agrawal, Sr. DR
Section 143(3)Section 250Section 271(1)(c)Section 271BSection 44A

condone the delay in filing the appeal before us and take up the matter for adjudication. 4. Grounds taken by the assessee are:- (a) in ITA No. 48/Pat/2020: 1. For that the appellate order passed u/s. 250 of the Act is bad in law. 2. For that the ld. CIT(appeals) has not been justified in confirming the order passed

2
Limitation/Time-bar2
Exemption2

M/S NORTH BIHAR DISTRIBUTOR,PURNEA vs. ITO, WARD-3(1), PURNEA

In the result, appeals of the assessee are dismissed

ITA 68/PAT/2020[2013-14]Status: DisposedITAT Patna22 May 2023AY 2013-14

Bench: Shri Rajpal Yadav & Shri Girish Agrawal

For Appellant: Shri R. K. Jha, CAFor Respondent: Shri Rupesh Agrawal, Sr. DR
Section 143(3)Section 250Section 271(1)(c)Section 271BSection 44A

condone the delay in filing the appeal before us and take up the matter for adjudication. 4. Grounds taken by the assessee are:- (a) in ITA No. 48/Pat/2020: 1. For that the appellate order passed u/s. 250 of the Act is bad in law. 2. For that the ld. CIT(appeals) has not been justified in confirming the order passed

KORNIK,DEOGHAR vs. CIT-EXEMPTION, PATNA

In the result, the appeal filed by the assessee is dismissed

ITA 146/PAT/2019[00]Status: DisposedITAT Patna21 Feb 2022

Bench: Shri Rajpal Yadav, Vice- & Shri Rajesh Kumar

Section 12A

10A is rejected. (H.K. Lal) Commissioner of Income Tax (Exemptions), Patna”. 4. The assessee hardly submitted any details to the ld. CIT(Exemption) for grant of registration under section 12AA. Though at present, we are required to consider the issue, whether the delay in filing this appeal before the Tribunal be condoned or not and we are not supposed

SHRIJAN CHARITY,SITAMARHI vs. CIT (EXEMPTION, PATNA

In the result, the appeal of the assessee is treated as allowed for statistical purposes

ITA 5/PAT/2021[2018-19]Status: DisposedITAT Patna08 Dec 2021AY 2018-19

Bench: Shri P.M. Jagtap, Vice- & Shri A.T. Varkey

Section 12A

section 12AA of the Income Tax Act, 1961. 2. At the outset, it is noted that there is a delay of 22 months and 20 days on the part of the assessee in filing this appeal before the Tribunal. In this regard, the assessee has filed an application seeking condonation of the said delay on the following ground