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684 results for “condonation of delay”+ Section 7clear

Sorted by relevance

Mumbai1,934Chennai1,685Delhi1,673Pune1,069Kolkata1,061Ahmedabad983Bangalore832Hyderabad766Jaipur707Patna684Chandigarh433Surat416Raipur382Nagpur349Indore345Visakhapatnam318Cochin295Lucknow273Rajkot258Amritsar243Cuttack162Panaji122Agra122Dehradun86SC70Guwahati69Jodhpur66Ranchi52Jabalpur48Allahabad38Varanasi20A.K. SIKRI ROHINTON FALI NARIMAN2R.M. LODHA ANIL R. DAVE1DIPAK MISRA R.K. AGRAWAL PRAFULLA C. PANT1VIKRAMAJIT SEN SHIVA KIRTI SINGH1A.K. SIKRI N.V. RAMANA1

Key Topics

TDS87Section 25010Section 14710Section 1449Addition to Income9Condonation of Delay8Section 1486Cash Deposit6Section 69A

THE SAMASTIPUR DISTRICT CENTRAL CO-OPERATIVE BANK LTD.,SAMASTIPUR vs. DEPUTY COMMISSIONER, DARBHANGA

In the result, appeal of the assessee is dismissed

ITA 508/PAT/2025[2014-15]Status: DisposedITAT Patna04 Feb 2026AY 2014-15

Bench: the Ld. CIT(A). The Ld. CIT(A) provided various opportunities to the assessee as per para 4 of his order, 7 times opportunities were provided but the assessee did not respond any of the notices. Thereafter, the Ld. CIT(A) after relying on various judgments decided the issue on 10.12.2022 on the basis of material available on record and upheld the order of the AO. 4. Aggrieved from the above order, the assessee filed appeal before the

For Respondent: Sh. Manab Adak, JCIT
Section 143(2)Section 144Section 250

condoning the delay. For the sake of convenience, we are reproducing the section 253(3) which is as under: “(3) Every appeal under sub-section (1) or sub-section (2) shall be filed within [two months] from the end of the month in] which the order sought to be appealed against is communicated to the assessee or to the [Principal

Showing 1–20 of 684 · Page 1 of 35

...
5
Limitation/Time-bar5
Section 143(3)4
Natural Justice4

AMAR NATH SINGH,ARA vs. ITO, NFAC, DELHI

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

ITA 460/PAT/2025[2017-18]Status: DisposedITAT Patna21 Jan 2026AY 2017-18

Bench: The Itat. In This Regard, The Assessee Has Given Explanation Which Is As Under:

Section 144Section 147Section 148Section 250Section 253(5)

condonation of delay of 7 (seven) days in filing the appeal against the order passed by the National Faceless Appeal Centre (NFAC) under Section

MEENA GUPTA,PATNA, BIHAR vs. ITO, LOK NAYAK BHAWAN

In the result, the appeal of the assessee is allowed for statistical purposes and the Stay Application filed by the assessee is dismissed

ITA 506/PAT/2025[2016-17]Status: DisposedITAT Patna27 Mar 2026AY 2016-17

Bench: Shri Duvvuru Rl Reddy, Vice-(Kz) & Shri Rakesh Mishrai.T.A. No. 506/Pat/2025 Assessment Year: 2016-2017 & S.A. No. 15/Pat/2025 (In Ita No. 506/Pat/2025) Assessment Year: 2016-2017 Meena Gupta,……………...……………..……..Appellant House No. 9/N3, Road No. 11, Rajendra Nagar, Rajendra Nagar S.O., (Patna), Sampatchak, Patna-800016, Bihar [Pan:Addpg7557N] -Vs.- Income Tax Officer,…………………………....Respondent Ward-5(1), Patna, Lok Nayak Jaiprakash Bhawan, Dakbunglow Chauraha, Patna-800001, Bihar

Section 142(1)Section 144Section 147Section 148Section 249(2)

delay in filing the appeal has not been condoned, consequently the appeal of the appellant becomes non-est and therefore the same is not admitted”. Therefore, instead of granting any stay, we deem it appropriate to hear the appeal itself along with this Stay Application. There is no objection qua this step at the end of the parties. Therefore, present

DIPAK KUMAR SINGH & SONS HUF,PATNA vs. INCOME TAX OFFICER WARD 6(2), PATNA

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

ITA 647/PAT/2024[2015-16]Status: DisposedITAT Patna20 Jan 2025AY 2015-16

Bench: the Ld. CIT(A), the assessee claimed that the delay was on account of ignorance of law and the assessee was alerted for filing the appeal only when they received a notice proposing levy of penalty u/s 271(1)(c) of the Act. Thereafter, the Ld. CIT(A) has discussed the issue of delayed filing with the help of several authorities on the subject and has declined to condone the said delay due to which the appeal was dismissed. 3.1 Further aggrieved with the action of Ld. CIT(A), the assessee is

Section 144Section 147Section 148Section 250Section 271(1)(c)Section 45Section 54F

condone the said delay due to which the appeal was dismissed. 3.1 Further aggrieved with the action of Ld. CIT(A), the assessee is in appeal before us with the following grounds: “1. For that the order of the learned assessing officer is bad both in law and on facts. 2. For that the learned assessing officer has erred

LAL BAHADUR PANDEY,SARAN vs. ITO, WARD,-2(2), CHHAPARA

In the result, the Stay Application of the assessee is dismissed and the appeal of the assessee is allowed for statistical purposes

ITA 507/PAT/2024[2017-18]Status: DisposedITAT Patna22 Aug 2024AY 2017-18

Bench: Shri Rajpal Yadav, Vice-(Kz) & Dr. Manish Borads.A. No. 9/Pat/2024 (In Ita No. 507/Pat/2024) Assessment Year: 2017-2018 Lal Bahadur Pandey,…………………………..Applicant Vill. Bheldi, Chapra, Dist. Saran, Bihar-841402 [Pan:Bifpp6882H] -Vs.- Income Tax Officer,…………………………….Respondent Ward-2(2), Chapra, Dist. Saran, Bihar & I.T.A. No. 507/Pat/2024 Assessment Year: 2017-2018 Lal Bahadur Pandey,…………………………..Appellant Vill. Bheldi, Chapra, Dist. Saran, Bihar-841402 [Pan:Bifpp6882H] -Vs.- Income Tax Officer,…………………………….Respondent Ward-2(2), Chapra, Dist. Saran, Bihar Appearances By: Shri Narendra Kumar, Advocate, Appeared On Behalf Of The Assessee Shri Ashwani Kumar, Sr. D.R., Appeared On Behalf Of The Revenue

Section 249Section 253Section 3Section 5

condone the delay and proceed to decide the appeal on merit. 9. Sub-section (6) of section 250 contemplates that ld. CIT would state the point in dispute and thereafter record reasons on those points in support of his conclusion. In the present case, ld. CIT(Appeals) failed to call for the assessment record and other material. He simply dismissed

ARJUN KUMAR SAH,VAISHALI vs. ITO WARD- 1(3), VAISHALI

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

ITA 238/PAT/2023[2017-18]Status: DisposedITAT Patna12 Sept 2024AY 2017-18

Bench: Sri Rajesh Kumar & Pradip Kumar Choubey

Section 139(1)Section 144Section 144ASection 250Section 5Section 69A

7) SCC 123], this Court held: "It is axiomatic that condonation of delay is a matter of discretion of the court. Section

BAIJU ROY,PATNA vs. ITO, WARD-4(2), PATNA

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

ITA 13/PAT/2022[2016-17]Status: DisposedITAT Patna02 Jun 2023AY 2016-17

Bench: Shri Rajpal Yadav, Vice-(Kz) & Dr. Manish Borad

Section 10(37)Section 133(6)Section 2(14)(iii)Section 45(5)Section 54BSection 54F

delay be condoned and appeal be decided on merit. 6. Ld. D.R., on the other hand, relied upon the finding of the ld. CIT(Appeals) and submitted that the assessee should be diligent in prosecuting his remedies before the Income Tax authorities. 7. We have duly considered the rival contentions and gone through the record carefully. Sub-section

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

condone the delay of form no 10B. 5) That as per record delay of 1260 days and due to this reason, petition was rejected by authority. 6) That, in this year assessee has filed form no 10B electronically on 13/04/2022. 7) That, due to unavailability of electronically filed 10B, during assessment process, Ld. A.0 has disallowed every claimed exemption

G D MOTHER EDUCATIONAL SOCIETY,MUZAFFARPUR vs. ACIT CENTRAL CIRCLE, MUZAFFARPUR

In the result, all the appeals of the assessee are allowed

ITA 309/PAT/2024[2020-21]Status: DisposedITAT Patna25 Sept 2024AY 2020-21

Bench: Shri Rajpal Yadav, Vice-(Kz) & Dr. Manish Boradi.T.A. Nos. 307, 308 & 309/Pat/2024 Assessment Years: 2018-19, 2019-20 & 2020-21 G D Mother Educational Society,…..…….……Appellant Akharaghat Road, Muzzaffarpur-842001, Bihar [Pan:Aaaag3023A] -Vs.- Assistant Commissioner Of Income Tax,..…Respondent Central Circle, Muzaffarpur, Aayakar Bhawan, Near Nehru Stadium, Sikandarpur, Muzzaffarpur-842001, Bihar Appearances By: Shri S.K. Tulsiyan, Advocate & Puja Somani, Ca, Appeared On Behalf Of The Assessee Smt. Rinku Singh, Cit(Dr), Appeared On Behalf Of The Revenue Date Of Concluding The Hearing: September 04, 2024 Date Of Pronouncing The Order: September 25, 2024 O R D E R

Section 148Section 249Section 253Section 3Section 5

Section 5 of the Limitation Act should receive a liberal construction so as to advance substantial justice vide Shakuntala Devi lain Vs. Kuntal Kumari [AIR 1969 SC 575] and State of West Bengal Vs. The Administrator, Howrah Municipality [AIR 1972 SC 749]. It must be remembered that in every case of delay there can be some lapse on the part

G D MOTHER EDUCATIONAL SOCIETY,MUZAFFARPUR vs. ACIT CENTRAL CIRCLE, MUZAFFARPUR

In the result, all the appeals of the assessee are allowed

ITA 308/PAT/2024[2019-20]Status: DisposedITAT Patna25 Sept 2024AY 2019-20

Bench: Shri Rajpal Yadav, Vice-(Kz) & Dr. Manish Boradi.T.A. Nos. 307, 308 & 309/Pat/2024 Assessment Years: 2018-19, 2019-20 & 2020-21 G D Mother Educational Society,…..…….……Appellant Akharaghat Road, Muzzaffarpur-842001, Bihar [Pan:Aaaag3023A] -Vs.- Assistant Commissioner Of Income Tax,..…Respondent Central Circle, Muzaffarpur, Aayakar Bhawan, Near Nehru Stadium, Sikandarpur, Muzzaffarpur-842001, Bihar Appearances By: Shri S.K. Tulsiyan, Advocate & Puja Somani, Ca, Appeared On Behalf Of The Assessee Smt. Rinku Singh, Cit(Dr), Appeared On Behalf Of The Revenue Date Of Concluding The Hearing: September 04, 2024 Date Of Pronouncing The Order: September 25, 2024 O R D E R

Section 148Section 249Section 253Section 3Section 5

Section 5 of the Limitation Act should receive a liberal construction so as to advance substantial justice vide Shakuntala Devi lain Vs. Kuntal Kumari [AIR 1969 SC 575] and State of West Bengal Vs. The Administrator, Howrah Municipality [AIR 1972 SC 749]. It must be remembered that in every case of delay there can be some lapse on the part

G D MOTHER EDUCATIONAL SOCIETY,MUZAFFARPUR vs. ACIT CENTRAL CIRCLE, MUZAFFARPUR

In the result, all the appeals of the assessee are allowed

ITA 307/PAT/2024[2018-19]Status: DisposedITAT Patna25 Sept 2024AY 2018-19

Bench: Shri Rajpal Yadav, Vice-(Kz) & Dr. Manish Boradi.T.A. Nos. 307, 308 & 309/Pat/2024 Assessment Years: 2018-19, 2019-20 & 2020-21 G D Mother Educational Society,…..…….……Appellant Akharaghat Road, Muzzaffarpur-842001, Bihar [Pan:Aaaag3023A] -Vs.- Assistant Commissioner Of Income Tax,..…Respondent Central Circle, Muzaffarpur, Aayakar Bhawan, Near Nehru Stadium, Sikandarpur, Muzzaffarpur-842001, Bihar Appearances By: Shri S.K. Tulsiyan, Advocate & Puja Somani, Ca, Appeared On Behalf Of The Assessee Smt. Rinku Singh, Cit(Dr), Appeared On Behalf Of The Revenue Date Of Concluding The Hearing: September 04, 2024 Date Of Pronouncing The Order: September 25, 2024 O R D E R

Section 148Section 249Section 253Section 3Section 5

Section 5 of the Limitation Act should receive a liberal construction so as to advance substantial justice vide Shakuntala Devi lain Vs. Kuntal Kumari [AIR 1969 SC 575] and State of West Bengal Vs. The Administrator, Howrah Municipality [AIR 1972 SC 749]. It must be remembered that in every case of delay there can be some lapse on the part

SARVAJANIK EDUCATION AND WELFARE SOCIETY,GUGULDIH vs. COMMISSIONER OF IMCOME TAX (EXEMPTION), PATNA

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

ITA 44/PAT/2025[Na-N]Status: DisposedITAT Patna09 Dec 2025

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 12ASection 12A(1)(ac)

section 12A of the Act was rejected. The provisional registration granted u/s 12A(1)(ac)(vi) of the Act in Form No. 10AC on 27.05.2021 vide unique Registration Number-ABEAS7724HE20206 for AY 2021-22 to 2023-24 was also cancelled. 4. Aggrieved with the order of the Ld. CIT (Exemption), the assessee has filed the appeal before the Tribunal

MOHAMMAD SOHEL ALAM,PURNEA vs. ITO, WARD 3 (1), PURNEA

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

ITA 340/PAT/2023[2017-18]Status: DisposedITAT Patna12 Sept 2024AY 2017-18

Bench: Shri Rajpal Yadav, Vice-(Kz) & Dr. Manish Borad

Section 249Section 253Section 3Section 5

Section 5 of the Limitation Act should receive a liberal construction so as to advance substantial justice vide Shakuntala Devi lain Vs. Kuntal Kumari [AIR 1969 SC 575] and State of West Bengal Vs. The Administrator, Howrah Municipality [AIR 1972 SC 749]. It must be remembered that in every case of delay there can be some lapse on the part

PAPPU KUMAR,PATNA vs. ITO, WARD- 5 (4), PATNA

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

ITA 322/PAT/2023[2014-15]Status: DisposedITAT Patna25 Sept 2024AY 2014-15

Bench: Shri Rajpal Yadav, Vice-(Kz) & Dr. Manish Borad

Section 249Section 253Section 3Section 5

condone the delay and proceed to decide the appeal on merit. 7. With the assistance of ld. Representatives, we have gone through the record carefully. The ld. CIT(Appeals) has dismissed the appeal for want of prosecution, which is contrary to the mandate given in section

RAJ KISHORE UPADHYAY,GOPALGANJ vs. ITO, SIWAN, SIWAN

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

ITA 459/PAT/2024[2017-18]Status: DisposedITAT Patna04 Feb 2025AY 2017-18

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

Section 249(4)Section 250Section 271ASection 69A

Section 249(4) of the Act. 2.2 Further, aggrieved the assessee has approached the ITAT with the following grounds: I.T.A. No. 459/Pat/2024 Raj Kishore Upadhyay “1. For that, on the facts and circumstances of the case, Ld. CIT (A) has erred in not condoning the delay of 258 days as sufficient causes were submitted. Due to refusal to condone

RAM KUMAR,SUPAUL vs. ITO, 3(5), SAHARSA

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

ITA 464/PAT/2024[2017-18]Status: DisposedITAT Patna19 Feb 2025AY 2017-18

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 143(3)Section 147Section 148Section 250Section 69A

7. For that in the facts and circumstances of the case, the charge of interest u/s 234A at Rs. 2,19,938/- and 234B at Rs. 4,14,000/- is arbitrary, unjust and bad in law. The interest as charged is fit to be deleted. 8. For that the delay in filing of the appeal may kindly be condoned

M/S GEETANJALI ESTATE PVT LTD,PATNA vs. PR. CIT-1, PATNA

In the result, the appeal of the assessee is dismissed

ITA 20/PAT/2019[2013-14]Status: DisposedITAT Patna05 Jul 2024AY 2013-14

Bench: Shri Rajpal Yadav, Vice-(Kz) & Dr. Manish Borad

Section 249Section 253Section 3Section 5

7. We do not deem it necessary to re-cite or recapitulate the proposition laid down in other decisions. It is suffice to say that the Honble Courts are unanimous in their approach to propound that whenever the reasons assigned by an applicant for explaining the condonation of delay, then such reasons are to be construed with a justice oriented

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

7. For that the inadvertent mistake of declaring income from business as income from other sources may be directed to be corrected. 8. For that the whole order is bad in fact and law of the case and is fit to be set aside and restored back to the Assessing Officer and the appellant assures all co- operation in future

MANOJ KUMAR YADAV,SIWAN vs. ITO, WARD-2(3), SIWAN

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

ITA 439/PAT/2024[2017-18]Status: DisposedITAT Patna06 Mar 2025AY 2017-18

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 143(3)Section 250

7. Decision is being given on merits; as the result of the condonation of delay filed by the appellant: "For the substantial interest of justice, we condone the delay". The total addition/demand made by the A.O. of Rs. 10,38,468/- is upheld. All the grounds of the appellant are quashed, and the appellant's appeal is dismissed

BIHAR STATE EDUCATIONAL INFRASTRUCTURE DEVELOPMENT CORP. LTD,PATNA vs. ACIT, EXEMPTION CIRCLE-1, PATNA

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

ITA 344/PAT/2018[2012-13]Status: HeardITAT Patna12 Feb 2025AY 2012-13

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 10Section 143(3)Section 250(6)

condone the delay and admit the appeal for adjudication on merits. 2. The assessee is in appeal before the Tribunal raising the following grounds of appeal: “1. For that the grounds of appeal hereto are without prejudice to each other. 2. For that the order of the ld. Assessing Officer as well as the ld. Commissioner of Income Tax (Appeal