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2 results for “condonation of delay”+ Section 153clear

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Delhi371Chennai368Mumbai214Bangalore178Karnataka118Jaipur104Hyderabad90Kolkata90Chandigarh83Amritsar60Ahmedabad46Pune38Visakhapatnam33Surat33Indore31Nagpur30Panaji17Cuttack17Kerala17Rajkot14Lucknow11Cochin10Telangana8Raipur8Guwahati8Jodhpur7Dehradun7SC7Rajasthan5Orissa4Calcutta4Jabalpur3Andhra Pradesh3Allahabad2Patna2Varanasi2Agra1DIPAK MISRA R.K. AGRAWAL PRAFULLA C. PANT1

Key Topics

Section 143(1)2Section 102Deduction2Addition to Income2Limitation/Time-bar2

JCIT(IN-SITU), CIRCLE-1, PATNA, PATNA vs. TECHNOCULTURE BUILDING CENTRE PRIVATE LIMITED, PATNA

In the result, appeal of the Revenue is allowed for statistical purposes\nand Cross Objection filed by the assessee is dismissed

ITA 41/PAT/2025[2020-21]Status: DisposedITAT Patna03 Jun 2025AY 2020-21
Section 142(1)Section 250Section 36(1)(va)

condoning the delay. Since\nboth the appeals have inter-connected issues hence, they are being heard\ntogether for simultaneous adjudication.\n\n2. These appeals arise from the order u/s 250 of the Income Tax Act,\n1961 (hereafter “the Act”), passed by the Ld. Commissioner of Income Tax\n(Appeals), National Faceless Appeal Centre (NFAC), Delhi vide order dated\n12.12.2024

MATA LALTI DEVI FOUNDATION,ARA vs. ITO, WARD- 1 (4), ARA

In the result, the appeal of the assessee is allowed

ITA 411/PAT/2025[2021-22]Status: Disposed
ITAT Patna
28 Nov 2025
AY 2021-22
Section 10Section 143(1)

condoning the delay. After hearing\nthe rival contentions and perusing the materials available on record,\nwe find that the delay is for bonafide and genuine reasons, hence, we\ncondone the delay and admit the appeal for adjudication.\nPage | 2\nITA No.411/PAT/2025\nMata Lalti Devi Foundation A.Y. 2021-22\nAt the time of hearing, the Id. Counsel for the assessee submitted