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3 results for “condonation of delay”+ Section 12A(1)(c)clear

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Key Topics

Section 117Section 1445Section 12A3Section 12A(1)(b)3Section 2502Section 102Exemption2

ACIT, PATNA vs. NEW ERA SOCIAL DEVELOPMENT WELFARE SOCIETY, PATNA

Appeal is treated as allowed for statistical purposes

ITA 296/PAT/2023[2017-18]Status: DisposedITAT Patna04 Feb 2025AY 2017-18
Section 10Section 11Section 12Section 12ASection 12A(1)(b)Section 139(1)Section 144Section 2Section 250Section 288

1) of section 12A, its income chargeable to tax shall be computed after allowing deduction for the expenditure (other than capital expenditure) incurred in India, for the objects of the trust or institution, subject to fulfilment of the following conditions, namely:— (a) such expenditure is not from the corpus standing to the credit of the trust or institution

KARAM AGRAMI AMAN AUR MAITRI SANSTAN,RANCHI vs. CIT(EXEMPTION), PATNA, PATNA

Appeal is allowed for statistical purposes

ITA 505/PAT/2024[2023-24]Status: DisposedITAT Patna13 Feb 2025AY 2023-24

Bench: Hon’Ble Income Tax Appellate Tribunal, Patna Against The Order Of The Ld. Commissioner Of Income Tax (Exemptions), Patna For Rejection Of Registration Under Section 12Ab(1)(B)(Iii) Of The Income Tax Act, 1961. 2. The Said Order Of The Ld. Commissioner Of Income Tax (Exemptions), Patna Was Passed & Received On The Same Date By Mail. Therefore, The Appeal Should Have Been Instituted Within 60 Days From Receipt Of Such Order I.E., On Or Before 04.05.2024. I.T.A. No. 505/Pat/2024 Karam Agrami Aman Aur Maitri Sanstan

Section 12(1)(ac)Section 12ASection 12A(1)(ac)

Section 12AB(1)(b)(iii) of the Income Tax Act, 1961. 2. The said Order of the Ld. Commissioner of Income Tax (Exemptions), Patna was passed & received on the same date by mail. Therefore, the appeal should have been instituted within 60 days from receipt of such order i.e., on or before 04.05.2024. I.T.A. No. 505/Pat/2024 Karam Agrami Aman

KANHAIYA KUMAR,NAWADA vs. ITO, WARD-2(5), BIHARSHARIF

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

ITA 560/PAT/2022[2017-18]Status: DisposedITAT Patna13 Sept 2024AY 2017-18

Bench: Shri Rajpal Yadav & Dr. Manish Boradi.T.A. No.560/Pat/2022 Assessment Year: 2017-18

Section 143(3)Section 144Section 250

12A of the Commercial Courts Act, 2015 and provisos (b) and (c) of Section 138 of the Negotiable Instruments Act, 1881 and any other laws, which prescribe period(s) of limitation for instituting proceedings, outer limits (within which the court or tribunal can condone delay) and termination of proceedings. [Order dated 10.01.2022) In light of the aforesaid declaration