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8 results for “condonation of delay”+ Section 201(1)clear

Sorted by relevance

Chennai377Delhi306Mumbai303Bangalore236Pune142Karnataka130Nagpur129Kolkata126Jaipur106Ahmedabad101Raipur58Cochin51Visakhapatnam45Hyderabad45Indore36Surat33Chandigarh29Rajkot13Cuttack12Varanasi12Lucknow12Jodhpur10Dehradun9Patna8SC6Agra5Amritsar5Panaji4Jabalpur3Guwahati3Calcutta2Andhra Pradesh2DIPAK MISRA R.K. AGRAWAL PRAFULLA C. PANT1Rajasthan1Telangana1

Key Topics

Section 25013Section 117Section 143(1)5TDS5Addition to Income5Natural Justice5Section 253(3)4Section 133A4Section 194C

GRAM NIRMAN MANDAL,NAWADA vs. DC/AC EXEMPTION, CIR, PATNA, PATNA

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

ITA 336/PAT/2025[2018-19]Status: DisposedITAT Patna27 Nov 2025AY 2018-19

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 10Section 11Section 143(3)Section 250

1) That the assessee is very old and reputed voluntary Organization, which is registered under Society Registration Act 1860. 2) That Lok Nayak jai Prakash Narayan (J.P) &Vinoba Bhave was founder of the Organization and in the year 1954 they established organization at interior village Shokhodeora in Nawada District(Bihar). 3) That, assessee has filed original return on 29/10/2018 along

SHASHI KRISHNA EDUCATIONAL AVAM WELFARE SOCIETY,PATNA vs. AO, PATNA

In the result, the appeal filed by the assessee is partly allowed for\nstatistical purposes

4
Survey u/s 133A4
Limitation/Time-bar4
Section 103
ITA 428/PAT/2025[2018-19]Status: DisposedITAT Patna29 Jan 2026AY 2018-19
Section 11Section 12ASection 12A(1)(b)Section 143(1)Section 250

1). Requirement to file Form 10B along with return of income as\nstated above is a statutory requirement mandated by the I.T. Act. CBDT vide\ncirculars issued from time to time had instructed that if there is delay in filing\nof such Form, the same should be got condoned by the concerned jurisdictional\nCommissioner of Income

SHIV SHANKAR SINGH CONTRACT PVT LTD,GOPALGANJ vs. ITO, TDS, MUZAFFAPUR

In the result, appeals filed by the assessee are allowed for statistical purposes

ITA 93/PAT/2021[2016-17]Status: DisposedITAT Patna14 Jan 2025AY 2016-17

Bench: SHRI SONJOY SARMA, JUDICIAL MEMBER SHRI SANJAY AWASTHI (Accountant Member)

Section 133ASection 194CSection 250Section 253(3)

1) That an appeal against the order passed under section 250 by NFAC, Delhi uploaded on 25/08/2021 is being filed today. 2) That as per the normal calculation the limitation prescribed under section 253(3) of Sixty days has expired. However, as decided by Hon'ble Supreme Court in the case Re: Cognizance for Extension of Limitation, in the order

SHIV SHANKAR SINGH CONTRACT PVT LTD,GOPALGANJ vs. ITO, TDS, MUZAFFAPUR

In the result, appeals filed by the assessee are allowed for statistical purposes

ITA 92/PAT/2021[2015-16]Status: DisposedITAT Patna14 Jan 2025AY 2015-16

Bench: SHRI SONJOY SARMA, JUDICIAL MEMBER SHRI SANJAY AWASTHI (Accountant Member)

Section 133ASection 194CSection 250Section 253(3)

1) That an appeal against the order passed under section 250 by NFAC, Delhi uploaded on 25/08/2021 is being filed today. 2) That as per the normal calculation the limitation prescribed under section 253(3) of Sixty days has expired. However, as decided by Hon'ble Supreme Court in the case Re: Cognizance for Extension of Limitation, in the order

SHIV SHANKAR SINGH CONTRACT PVT LTD,GOPALGANJ vs. ITO, TDS, MUZAFFAPUR

In the result, appeals filed by the assessee are allowed for statistical purposes

ITA 94/PAT/2021[2017-18]Status: DisposedITAT Patna14 Jan 2025AY 2017-18

Bench: SHRI SONJOY SARMA, JUDICIAL MEMBER SHRI SANJAY AWASTHI (Accountant Member)

Section 133ASection 194CSection 250Section 253(3)

1) That an appeal against the order passed under section 250 by NFAC, Delhi uploaded on 25/08/2021 is being filed today. 2) That as per the normal calculation the limitation prescribed under section 253(3) of Sixty days has expired. However, as decided by Hon'ble Supreme Court in the case Re: Cognizance for Extension of Limitation, in the order

SHIV SHANKAR SINGH CONTRACT PVT LTD,GOPALGANJ vs. ITO, TDS, MUZAFFAPUR

In the result, appeals filed by the assessee are allowed for statistical purposes

ITA 91/PAT/2021[2014-15]Status: DisposedITAT Patna14 Jan 2025AY 2014-15

Bench: SHRI SONJOY SARMA, JUDICIAL MEMBER SHRI SANJAY AWASTHI (Accountant Member)

Section 133ASection 194CSection 250Section 253(3)

1) That an appeal against the order passed under section 250 by NFAC, Delhi uploaded on 25/08/2021 is being filed today. 2) That as per the normal calculation the limitation prescribed under section 253(3) of Sixty days has expired. However, as decided by Hon'ble Supreme Court in the case Re: Cognizance for Extension of Limitation, in the order

MOHAMMAD TANWEER ALI IMAM,PATNA vs. ITO, WARD- 5(1), PATNA

In the result, the appeal of the assessee is allowed

ITA 110/PAT/2025[2016-17]Status: DisposedITAT Patna22 Jul 2025AY 2016-17

Bench: Shri Rajesh Kumar, Am & Shri Pradip Kumar Choubey, Jm Mohammad Tanweer Ali Imam, Income Tax Officer, Darul Aman Po Bv College, Ward 5(1), Patna Samanpura, Rajabazar, Vs. Patna-800014 (Appellant) (Respondent) Pan No. Aanpi1722J Assessee By : Shri Manish Rastogi, Ar Revenue By : Shri Ashwani Kr. Singal, Dr Date Of Hearing: 08.07.2025 Date Of Pronouncement: 22.07.2025

For Appellant: Shri Manish Rastogi, ARFor Respondent: Shri Ashwani Kr. Singal, DR
Section 144Section 144BSection 147Section 201(1)

condone the delay and adjudicate the appeal. 04. The assessee has assailed the assessment order passed u/s 144 read with section 144B of the Income-tax Act, 1961 (the Act) dated 29.03.2022, assessing the income at ₹1,10,00,000/-. 05. The facts in brief are that the assessee has not filed any return of income. As per information received

ALMAHAD TRUST ,PATNA vs. ITO EXEMPTION, WARD-1, PATNA , PATNA

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

ITA 475/PAT/2025[2013-14]Status: DisposedITAT Patna20 Jan 2026AY 2013-14

Bench: SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER SHRI SONJOY SARMA (Judicial Member)

For Respondent: Sh. Manab Adak, JCIT
Section 10Section 250Section 69A

201 The same was served on the same date online. 3. That the appeal before the Hon'ble Income Tax Appellate Tribunal against the order un appeal passed by the Commissioner of Income Tax (Appeals), NFAC under section 250 of the Act was filed on 21.10.2025 4. That as per the provisions as contained in the Act the appellant