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481 results for “condonation of delay”+ Section 200(3)clear

Sorted by relevance

Patna481Mumbai178Chennai159Pune114Delhi111Jaipur80Bangalore74Hyderabad70Kolkata60Nagpur60Raipur56Surat40Ahmedabad31Chandigarh28Panaji19Dehradun19Cochin19Lucknow18Indore18Visakhapatnam16Rajkot10Agra8Amritsar8Guwahati7SC6Cuttack4Jodhpur3Allahabad2Jabalpur2DIPAK MISRA R.K. AGRAWAL PRAFULLA C. PANT1

Key Topics

TDS94Section 153A8Section 142(1)6Addition to Income6Section 132A4Section 143(2)4Natural Justice4Section 1472Section 69A

PRABHAT KUMAR,PATNA vs. ACIT, CIRCLE-4, PATNA

Appeal is allowed\nfor statistical purposes

ITA 283/PAT/2024[2017-18]Status: DisposedITAT Patna04 Feb 2025AY 2017-18
Section 143(3)Section 250

delay is\nhereby condoned and the matter is admitted for adjudication.\n2\nThis appeal emanates from the order dated 17.11.2023 passed by\nthe Ld. Commissioner of Income-tax (Appeals), National Faceless Appeal\nCentre (NFAC), Delhi (hereinafter referred to as the “Ld. CIT(A)"] u/s 250\nof the Income Tax Act, 1961 (hereafter ‘the Act').\n2.1 In this case

JAYA SINGH,PATNA vs. DC,AC CIRCLE-1, BHAGALPUR, BHAGALPUR, BIHAR

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

ITA 430/PAT/2024[2017-18]Status: DisposedITAT Patna29 Apr 2025AY 2017-18

Bench: Shri Duvvuru Rl Reddy, Vice-(Kz) & Shri Sanjay Awasthii.T.A. No. 430/Pat/2024 Assessment Year: 2017-2018 Jaya Singh,………………………………….………Appellant 6-B/9, North Shrikrishnapuri, Patna-800013, Bihar [Pan:Bfxps2289J] -Vs.- Deputy Commissioner, Assistant Commissioner, Circle-1, Bhagalpur,………………………….....Respondent Bhagalpur, Bihar Appearances By: Shri Ranjeet Kr. Singh, Advocate, Appeared On Behalf Of The Assessee Rinku Singh, Cit (D.R.), Appeared On Behalf Of The Revenue

Showing 1–20 of 481 · Page 1 of 25

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2
Section 142(1)Section 147Section 148Section 68

3. Considering the facts and circumstances of the case, we are inclined to condone the delay since the assessee has established sufficient cause to condone the delay. Hence the delay is condoned. 4. Brief facts of the case are that the assessee is an individual and proprietor of a petrol pump of Bharat Petroleum running in the name and style

PIONEER EDUCATION SOCIETY,HARYANA vs. ITO, PATNA

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

ITA 406/PAT/2024[2017-18]Status: DisposedITAT Patna29 Apr 2025AY 2017-18

Bench: Shri Duvvuru Rl Reddy, Vice-(Kz) & Shri Sanjay Awasthii.T.A. No. 430/Pat/2024 Assessment Year: 2017-2018 Jaya Singh,………………………………….………Appellant 6-B/9, North Shrikrishnapuri, Patna-800013, Bihar [Pan:Bfxps2289J] -Vs.- Deputy Commissioner, Assistant Commissioner, Circle-1, Bhagalpur,………………………….....Respondent Bhagalpur, Bihar Appearances By: Shri Ranjeet Kr. Singh, Advocate, Appeared On Behalf Of The Assessee Rinku Singh, Cit (D.R.), Appeared On Behalf Of The Revenue

Section 142(1)Section 147Section 148Section 68

3. Considering the facts and circumstances of the case, we are inclined to condone the delay since the assessee has established sufficient cause to condone the delay. Hence the delay is condoned. 4. Brief facts of the case are that the assessee is an individual and proprietor of a petrol pump of Bharat Petroleum running in the name and style

AASHIRBAD ENTERPRISES,FORBESGANJ vs. INCOME TAX OFFICER, PURNEA

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

ITA 714/PAT/2024[2017-2018]Status: HeardITAT Patna13 Feb 2025AY 2017-2018

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 142(1)Section 144Section 147Section 148Section 250Section 69A

3. Brief facts of the case are that the assessee had filed the return of income for AY 2017-18 on 04.11.2017. In the assessment proceedings of Shri Samir Bhowmik, the partner of the Firm M/s. Ashirwad Enterprises, which was selected for Limited Scrutiny for AY 2017-18, it was clarified by him that due to wrong tagging

DAKSHIN BIHAR GRAMIN BANK,PARARIYA BRANCH vs. ACIT, CPC, TDS, GHAZIABAD

In the result, the all the appeals of the assessee stand dismissed”

ITA 312/PAT/2022[2015-16]Status: DisposedITAT Patna30 Jan 2023AY 2015-16

Bench: Shri Rajpal Yadav, Hon’Ble(Kz) & Shri Girish Agrawal

200(3) of the Act read with Rule 31A of the Income Tax Rules 1952, a deductor must file quarterly returns/ statements of the Tax deducted at source (TDS). The assessee filed returns of the TDS belatedly. The Income Tax Authorities processed the return for the relevant quarter u/s 200A of the Act. Since, there was delay in filing

DAKSHIN BIHAR GRAMIN BANK,A P COLONY GAYA BRANCH vs. ACIT, CPC, TDS, GHAZIABAD

In the result, the all the appeals of the assessee stand dismissed”

ITA 318/PAT/2022[2014-15]Status: DisposedITAT Patna30 Jan 2023AY 2014-15

Bench: Shri Rajpal Yadav, Hon’Ble(Kz) & Shri Girish Agrawal

200(3) of the Act read with Rule 31A of the Income Tax Rules 1952, a deductor must file quarterly returns/ statements of the Tax deducted at source (TDS). The assessee filed returns of the TDS belatedly. The Income Tax Authorities processed the return for the relevant quarter u/s 200A of the Act. Since, there was delay in filing

DAKSHIN BIHAR GRAMIN BANK,A P COLONY GAYA BRANCH vs. ACIT, CPC, TDS, GHAZIABAD

In the result, the all the appeals of the assessee stand dismissed”

ITA 319/PAT/2022[2014-15]Status: DisposedITAT Patna30 Jan 2023AY 2014-15

Bench: Shri Rajpal Yadav, Hon’Ble(Kz) & Shri Girish Agrawal

200(3) of the Act read with Rule 31A of the Income Tax Rules 1952, a deductor must file quarterly returns/ statements of the Tax deducted at source (TDS). The assessee filed returns of the TDS belatedly. The Income Tax Authorities processed the return for the relevant quarter u/s 200A of the Act. Since, there was delay in filing

DAKSHIN BIHAR GRAMIN BANK,MURADABAD BRANCH vs. ACIT, CPC, TDS, GHAZIABAD

In the result, the all the appeals of the assessee stand dismissed”

ITA 267/PAT/2022[2014-15]Status: DisposedITAT Patna30 Jan 2023AY 2014-15

Bench: Shri Rajpal Yadav, Hon’Ble(Kz) & Shri Girish Agrawal

200(3) of the Act read with Rule 31A of the Income Tax Rules 1952, a deductor must file quarterly returns/ statements of the Tax deducted at source (TDS). The assessee filed returns of the TDS belatedly. The Income Tax Authorities processed the return for the relevant quarter u/s 200A of the Act. Since, there was delay in filing

DAKSHIN BIHAR GRAMIN BANK,PUSAULI STATION BRANCH vs. ACIT, CPC, TDS, GHAZIABAD

In the result, the all the appeals of the assessee stand dismissed”

ITA 280/PAT/2022[2014-15]Status: DisposedITAT Patna30 Jan 2023AY 2014-15

Bench: Shri Rajpal Yadav, Hon’Ble(Kz) & Shri Girish Agrawal

200(3) of the Act read with Rule 31A of the Income Tax Rules 1952, a deductor must file quarterly returns/ statements of the Tax deducted at source (TDS). The assessee filed returns of the TDS belatedly. The Income Tax Authorities processed the return for the relevant quarter u/s 200A of the Act. Since, there was delay in filing

DAKSHIN BIHAR GRAMIN BANK,PUSAULI STATION BRANCH vs. ACIT, CPC, TDS, GHAZIABAD

In the result, the all the appeals of the assessee stand dismissed”

ITA 279/PAT/2022[2014-15]Status: DisposedITAT Patna30 Jan 2023AY 2014-15

Bench: Shri Rajpal Yadav, Hon’Ble(Kz) & Shri Girish Agrawal

200(3) of the Act read with Rule 31A of the Income Tax Rules 1952, a deductor must file quarterly returns/ statements of the Tax deducted at source (TDS). The assessee filed returns of the TDS belatedly. The Income Tax Authorities processed the return for the relevant quarter u/s 200A of the Act. Since, there was delay in filing

DAKSHIN BIHAR GRAMIN BANK,PARARIYA BRANCH vs. ACIT, CPC, TDS, GHAZIABAD

In the result, the all the appeals of the assessee stand dismissed”

ITA 310/PAT/2022[2014-15]Status: DisposedITAT Patna30 Jan 2023AY 2014-15

Bench: Shri Rajpal Yadav, Hon’Ble(Kz) & Shri Girish Agrawal

200(3) of the Act read with Rule 31A of the Income Tax Rules 1952, a deductor must file quarterly returns/ statements of the Tax deducted at source (TDS). The assessee filed returns of the TDS belatedly. The Income Tax Authorities processed the return for the relevant quarter u/s 200A of the Act. Since, there was delay in filing

DAKSHIN BIHAR GRAMIN BANK,PARARIYA BRANCH vs. ACIT, CPC, TDS, GHAZIABAD

In the result, the all the appeals of the assessee stand dismissed”

ITA 311/PAT/2022[2015-16]Status: DisposedITAT Patna30 Jan 2023AY 2015-16

Bench: Shri Rajpal Yadav, Hon’Ble(Kz) & Shri Girish Agrawal

200(3) of the Act read with Rule 31A of the Income Tax Rules 1952, a deductor must file quarterly returns/ statements of the Tax deducted at source (TDS). The assessee filed returns of the TDS belatedly. The Income Tax Authorities processed the return for the relevant quarter u/s 200A of the Act. Since, there was delay in filing

DAKSHIN BIHAR GRAMIN BANK,UPHARA BRANCH vs. ACIT, CPC, TDS, GHAZIABAD

In the result, the all the appeals of the assessee stand dismissed”

ITA 313/PAT/2022[2014-15]Status: DisposedITAT Patna30 Jan 2023AY 2014-15

Bench: Shri Rajpal Yadav, Hon’Ble(Kz) & Shri Girish Agrawal

200(3) of the Act read with Rule 31A of the Income Tax Rules 1952, a deductor must file quarterly returns/ statements of the Tax deducted at source (TDS). The assessee filed returns of the TDS belatedly. The Income Tax Authorities processed the return for the relevant quarter u/s 200A of the Act. Since, there was delay in filing

DAKSHIN BIHAR GRAMIN BANK,A P COLONY GAYA BRANCH vs. ACIT, CPC, TDS, GHAZIABAD

In the result, the all the appeals of the assessee stand dismissed”

ITA 317/PAT/2022[2013-14]Status: DisposedITAT Patna30 Jan 2023AY 2013-14

Bench: Shri Rajpal Yadav, Hon’Ble(Kz) & Shri Girish Agrawal

200(3) of the Act read with Rule 31A of the Income Tax Rules 1952, a deductor must file quarterly returns/ statements of the Tax deducted at source (TDS). The assessee filed returns of the TDS belatedly. The Income Tax Authorities processed the return for the relevant quarter u/s 200A of the Act. Since, there was delay in filing

DAKSHIN BIHAR GRAMIN BANK,BARE BHABUA BRANCH vs. ACIT, CPC, TDS, GHAZIABAD

In the result, the all the appeals of the assessee stand dismissed”

ITA 193/PAT/2022[2014-15]Status: DisposedITAT Patna30 Jan 2023AY 2014-15

Bench: Shri Rajpal Yadav, Hon’Ble(Kz) & Shri Girish Agrawal

200(3) of the Act read with Rule 31A of the Income Tax Rules 1952, a deductor must file quarterly returns/ statements of the Tax deducted at source (TDS). The assessee filed returns of the TDS belatedly. The Income Tax Authorities processed the return for the relevant quarter u/s 200A of the Act. Since, there was delay in filing

DAKSHIN BIHAR GRAMIN BANK,DARIGAON BRANCH vs. ACIT, CPC, TDS, GHAZIABAD

In the result, the all the appeals of the assessee stand dismissed”

ITA 247/PAT/2022[2014-15]Status: DisposedITAT Patna30 Jan 2023AY 2014-15

Bench: Shri Rajpal Yadav, Hon’Ble(Kz) & Shri Girish Agrawal

200(3) of the Act read with Rule 31A of the Income Tax Rules 1952, a deductor must file quarterly returns/ statements of the Tax deducted at source (TDS). The assessee filed returns of the TDS belatedly. The Income Tax Authorities processed the return for the relevant quarter u/s 200A of the Act. Since, there was delay in filing

DAKSHIN BIHAR GRAMIN BANK,DUMRAON BRANCH vs. ACIT, CPC, TDS, GHAZIABAD

In the result, the all the appeals of the assessee stand dismissed”

ITA 191/PAT/2022[2015-16]Status: DisposedITAT Patna30 Jan 2023AY 2015-16

Bench: Shri Rajpal Yadav, Hon’Ble(Kz) & Shri Girish Agrawal

200(3) of the Act read with Rule 31A of the Income Tax Rules 1952, a deductor must file quarterly returns/ statements of the Tax deducted at source (TDS). The assessee filed returns of the TDS belatedly. The Income Tax Authorities processed the return for the relevant quarter u/s 200A of the Act. Since, there was delay in filing

DAKSHIN BIHAR GRAMIN BANK,DARIGAON BRANCH vs. ACIT, CPC, TDS, GHAZIABAD

In the result, the all the appeals of the assessee stand dismissed”

ITA 246/PAT/2022[2014-15]Status: DisposedITAT Patna30 Jan 2023AY 2014-15

Bench: Shri Rajpal Yadav, Hon’Ble(Kz) & Shri Girish Agrawal

200(3) of the Act read with Rule 31A of the Income Tax Rules 1952, a deductor must file quarterly returns/ statements of the Tax deducted at source (TDS). The assessee filed returns of the TDS belatedly. The Income Tax Authorities processed the return for the relevant quarter u/s 200A of the Act. Since, there was delay in filing

DAKSHIN BIHAR GRAMIN BANK,MANGRAON BRANCH vs. ACIT, CPC, TDS, GHAZIABAD

In the result, the all the appeals of the assessee stand dismissed”

ITA 261/PAT/2022[2013-14]Status: DisposedITAT Patna30 Jan 2023AY 2013-14

Bench: Shri Rajpal Yadav, Hon’Ble(Kz) & Shri Girish Agrawal

200(3) of the Act read with Rule 31A of the Income Tax Rules 1952, a deductor must file quarterly returns/ statements of the Tax deducted at source (TDS). The assessee filed returns of the TDS belatedly. The Income Tax Authorities processed the return for the relevant quarter u/s 200A of the Act. Since, there was delay in filing

DAKSHIN BIHAR GRAMIN BANK,DUMRAON BRANCH vs. ACIT, CPC, TDS, GHAZIABAD

In the result, the all the appeals of the assessee stand dismissed”

ITA 192/PAT/2022[2015-16]Status: DisposedITAT Patna30 Jan 2023AY 2015-16

Bench: Shri Rajpal Yadav, Hon’Ble(Kz) & Shri Girish Agrawal

200(3) of the Act read with Rule 31A of the Income Tax Rules 1952, a deductor must file quarterly returns/ statements of the Tax deducted at source (TDS). The assessee filed returns of the TDS belatedly. The Income Tax Authorities processed the return for the relevant quarter u/s 200A of the Act. Since, there was delay in filing