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106 results for “condonation of delay”+ Section 114clear

Sorted by relevance

Mumbai147Karnataka128Chennai126Delhi107Pune106Kolkata77Bangalore59Hyderabad53Ahmedabad51Jaipur50Chandigarh43Calcutta36Panaji35Cochin27Lucknow22Indore13Varanasi10Raipur9Surat8Cuttack8Amritsar8Guwahati6Visakhapatnam5Allahabad5Jabalpur5Rajkot4Jodhpur4Agra3Nagpur3SC3Telangana2Patna1Orissa1Rajasthan1Andhra Pradesh1Gauhati1Dehradun1

Key Topics

Section 12A44Section 1137Section 10(20)20Survey u/s 133A18Section 143(1)11Section 143(3)11Exemption11Addition to Income11Section 80G

GURU KRIPA SEVA ASHYRAM,PUNE vs. INCOME-TAX OFFICER, EXEMPTION, WARD 1(2), PUNE

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

ITA 703/PUN/2022[2014-15]Status: DisposedITAT Pune19 Sept 2024AY 2014-15

Bench: Shri R. K. Panda & Ms Astha Chandraassessment Year : 2014-15

For Appellant: Shri V L JainFor Respondent: Shri Ramnath P Murkunde
Section 11Section 12ASection 12A(1)(b)Section 143(1)

delay in filing of the appeal is condoned and the appeal is admitted for adjudication. 2 3. This appeal was earlier dismissed for want of prosecution by the Tribunal vide order dated 02.03.2023. Subsequently, the Tribunal vide Miscellaneous Application No.51/PUN/2023 order dated 07.11.2023 recalled its earlier order. Hence, this is a recalled matter. 4. Facts of the case in brief

Showing 1–20 of 106 · Page 1 of 6

7
TDS6
Section 2505
Section 1445

KULDEEP MAKHIJA,PUNE vs. ITO, WARD 10(3), PUNE, PUNE

The appeal is DISMISSED with aforestated cost

ITA 946/PUN/2024[2012-13]Status: DisposedITAT Pune01 Oct 2024AY 2012-13

Bench: Hon’Ble Shri G. D. Padmahshali & Hon’Ble Shri Vinay Bhamoreassessment Year : 2012-13 Kuldeep Makhija C/O Ghanshyam Shivnani, P/4-903, Oxford Village Premiums, Kedari Nagar, Pune-411040 Pan: Alnpm7224Q. . . . . . . . Appellant

For Appellant: Smt Deepa Khare [‘Ld. AR’]For Respondent: Mr Umesh Phade [‘Ld. DR’]
Section 144Section 147Section 148Section 250Section 253Section 253(1)

delay on bedrock of principle that adjudication of appeal on merits. It can very well be made out from the contents of the affidavit that appellant was not at all serious per contra suggest lackadaisical propensity. We are mindful to state that, displacing from India or unawareness about of pending litigation, its implication and inaction on the part

JAWAHAR LAL NEHRU PORT TRUST,NAVI MUMBAI vs. ACIT PANVEL, PANVEL

In the result, all the three appeals filed by the Revenue are dismissed and all the three appeals filed by the assessee are partly allowed

ITA 1155/MUM/2016[2004-05]Status: DisposedITAT Pune30 Sept 2025AY 2004-05

Bench: Shri R. K. Panda & Ms Astha Chandra

For Appellant: S/Shri Madhur Agrawal, AdvocateFor Respondent: S/Shri Sham Walve, Special Counsel along with Tanzil Padvekar and Bhavik Chheda
Section 10(20)Section 11Section 12ASection 142Section 143(1)Section 143(3)Section 263

114 Taxman 255 (SC), he submitted that it has been categorically observed that any claim for giving benefit of Section 11 on the basis of information supplied subsequent to the completion of assessment would mean that the assessment order will have to be re-opened and the Act does not contemplate such re-opening of the assessment. Therefore, in view

JAWAHAR LAL NEHRU PORT TRUST,NAVI MUMBAI vs. ACIT PANVEL, PANVEL

In the result, all the three appeals filed by the Revenue are dismissed and all the three appeals filed by the assessee are partly allowed

ITA 1154/MUM/2016[2005-06]Status: DisposedITAT Pune30 Sept 2025AY 2005-06

Bench: Shri R. K. Panda & Ms Astha Chandra

For Appellant: S/Shri Madhur Agrawal, AdvocateFor Respondent: S/Shri Sham Walve, Special Counsel along with Tanzil Padvekar and Bhavik Chheda
Section 10(20)Section 11Section 12ASection 142Section 143(1)Section 143(3)Section 263

114 Taxman 255 (SC), he submitted that it has been categorically observed that any claim for giving benefit of Section 11 on the basis of information supplied subsequent to the completion of assessment would mean that the assessment order will have to be re-opened and the Act does not contemplate such re-opening of the assessment. Therefore, in view

JAWAHAR LAL NEHRU PORT TRUST,NAVI MUMBAI vs. ACIT PANVEL, PANVEL

In the result, all the three appeals filed by the Revenue are dismissed and all the three appeals filed by the assessee are partly allowed

ITA 1153/MUM/2016[2003-04]Status: DisposedITAT Pune30 Sept 2025AY 2003-04

Bench: Shri R. K. Panda & Ms Astha Chandra

For Appellant: S/Shri Madhur Agrawal, AdvocateFor Respondent: S/Shri Sham Walve, Special Counsel along with Tanzil Padvekar and Bhavik Chheda
Section 10(20)Section 11Section 12ASection 142Section 143(1)Section 143(3)Section 263

114 Taxman 255 (SC), he submitted that it has been categorically observed that any claim for giving benefit of Section 11 on the basis of information supplied subsequent to the completion of assessment would mean that the assessment order will have to be re-opened and the Act does not contemplate such re-opening of the assessment. Therefore, in view

DEPUTY COMMISSIONER OF INCOME-TAX vs. THE JAWAHARLAL NEHRU PORT TRUST,, RAIGAD

In the result, all the three appeals filed by the Revenue are dismissed and all the three appeals filed by the assessee are partly allowed

ITA 544/PUN/2016[2004-05]Status: DisposedITAT Pune30 Sept 2025AY 2004-05

Bench: Shri R. K. Panda & Ms Astha Chandra

For Appellant: S/Shri Madhur Agrawal, AdvocateFor Respondent: S/Shri Sham Walve, Special Counsel along with Tanzil Padvekar and Bhavik Chheda
Section 10(20)Section 11Section 12ASection 142Section 143(1)Section 143(3)Section 263

114 Taxman 255 (SC), he submitted that it has been categorically observed that any claim for giving benefit of Section 11 on the basis of information supplied subsequent to the completion of assessment would mean that the assessment order will have to be re-opened and the Act does not contemplate such re-opening of the assessment. Therefore, in view

DEPUTY COMMISSIONER OF INCOME-TAX vs. THE JAWAHARLAL NEHRU PORT TRUST,, RAIGAD

In the result, all the three appeals filed by the Revenue are dismissed and all the three appeals filed by the assessee are partly allowed

ITA 545/PUN/2016[2005-06]Status: DisposedITAT Pune30 Sept 2025AY 2005-06

Bench: Shri R. K. Panda & Ms Astha Chandra

For Appellant: S/Shri Madhur Agrawal, AdvocateFor Respondent: S/Shri Sham Walve, Special Counsel along with Tanzil Padvekar and Bhavik Chheda
Section 10(20)Section 11Section 12ASection 142Section 143(1)Section 143(3)Section 263

114 Taxman 255 (SC), he submitted that it has been categorically observed that any claim for giving benefit of Section 11 on the basis of information supplied subsequent to the completion of assessment would mean that the assessment order will have to be re-opened and the Act does not contemplate such re-opening of the assessment. Therefore, in view

DEPUTY COMMISSIONER OF INCOME-TAX vs. THE JAWAHARLAL NEHRU PORT TRUST,, RAIGAD

In the result, all the three appeals filed by the Revenue are dismissed and all the three appeals filed by the assessee are partly allowed

ITA 543/PUN/2016[2003-04]Status: DisposedITAT Pune30 Sept 2025AY 2003-04

Bench: Shri R. K. Panda & Ms Astha Chandra

For Appellant: S/Shri Madhur Agrawal, AdvocateFor Respondent: S/Shri Sham Walve, Special Counsel along with Tanzil Padvekar and Bhavik Chheda
Section 10(20)Section 11Section 12ASection 142Section 143(1)Section 143(3)Section 263

114 Taxman 255 (SC), he submitted that it has been categorically observed that any claim for giving benefit of Section 11 on the basis of information supplied subsequent to the completion of assessment would mean that the assessment order will have to be re-opened and the Act does not contemplate such re-opening of the assessment. Therefore, in view

JAGADGURU PANCHACHARYA EDUCATION SOCIETY,KOLHAPUR vs. ITO EXEMPTION WARD, KOLHAPUR

In the result, the appeal filed by the assessee is allowed

ITA 2683/PUN/2024[2018-19]Status: DisposedITAT Pune25 Apr 2025AY 2018-19

Bench: SHRI MANISH BORAD (Accountant Member), SHRI VINAY BHAMORE (Judicial Member)

For Appellant: Shri Sanket M. JoshiFor Respondent: Shri Ramnath P. Murkunde
Section 11Section 11(1)Section 12ASection 139(1)Section 143(1)

114 (Bombay) has held that where the assessee Trust belatedly submitted Form-10B, along with return, on account of oversight by the Chartered Accountant, the delay in filing of Form-10B deserves to be condoned. In fact, some relevant portions from the said order deserves to be extracted as under: “■ Admittedly, Petitioner is a charitable trust and had been filing

ASSISTANT COMMISSIONER OF INCOME TAX, EXEMPTION CIRCLE, AURANGABAD, NEAR HOLY CROSS ENGLISH SCHOOL vs. THE NANDED SIKHGURUDWARA SACHKHAND HAZUR SAHIB, APCHALNAGAR

In the result, both the appeals filed by the Revenue are dismissed

ITA 808/PUN/2024[2016-17]Status: DisposedITAT Pune26 May 2025AY 2016-17

Bench: Shri R. K. Panda & Ms Astha Chandra

For Appellant: Shri Nikhil S PathakFor Respondent: Shri Amol Khairnar CIT-DR
Section 10Section 139Section 143(2)

condonation of delay filed with CIT(E), Pune on 25/07/2018 was rejected by CIT(E), Pune vide its order dated 26/12/2018. Consequently, the surplus of Rs. 28,02,93,045/- was added to the income of the assessee. 7.2.1. The case of the present assessee has been decided by the Hon'ble ITAT Pune in its judgment delivered in ACIT

ASSISTANT COMMISSIONER OF INCOME TAX, EXEMPTION CIRCLE, AURANGABAD, NEAR HOLY CROSS ENGLISH SCHOOL vs. THE NANDED SIKHGURUDWARA SACHKHAND HAZUR SAHIB, ABCHALNAGAR

In the result, both the appeals filed by the Revenue are dismissed

ITA 809/PUN/2024[2017-18]Status: DisposedITAT Pune26 May 2025AY 2017-18

Bench: Shri R. K. Panda & Ms Astha Chandra

For Appellant: Shri Nikhil S PathakFor Respondent: Shri Amol Khairnar CIT-DR
Section 10Section 139Section 143(2)

condonation of delay filed with CIT(E), Pune on 25/07/2018 was rejected by CIT(E), Pune vide its order dated 26/12/2018. Consequently, the surplus of Rs. 28,02,93,045/- was added to the income of the assessee. 7.2.1. The case of the present assessee has been decided by the Hon'ble ITAT Pune in its judgment delivered in ACIT

THE SIRUR SHIKSHAN PRASARAK MANDAL,PUNE vs. ACIT, EXEMTION CIRCLE, PUNE, PUNE

In the result, the appeal filed by the assessee stands partly allowed

ITA 609/PUN/2024[2021-22]Status: DisposedITAT Pune04 Sept 2024AY 2021-22

Bench: SHRI INTURI RAMA RAO (Accountant Member), SHRI VINAY BHAMORE (Judicial Member)

For Appellant: Shri Kishor B. PhadkeFor Respondent: Shri Ajay Kumar Keshari
Section 10Section 11Section 12ASection 12A(2)Section 139Section 143(1)Section 143(1)(a)

delay caused in filing of number 10 B deserves to be condoned. Accordingly, as indicated above, the learned CIT – A was correct in allowing the appeal of the assessee.” 9. We further find that in identical circumstances, the Co- ordinate Bench of the Tribunal in the case of Shiksha Foundation vs. ITO in ITA No.441/Ahd/2024 order dated 14.06.2024 has allowed

V.R. SUKHWANI PROJECTS,PUNE vs. INCOME TAX OFFICER - CIRCLE 2, PUNE, PUNE

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

ITA 1750/PUN/2025[2022-23]Status: DisposedITAT Pune25 Sept 2025AY 2022-23

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपऩल सं. / Ita No.1750/Pun/2025 निर्धारण वषा / Assessment Year: 2022-23 V.R.Sukhwani Projects, V The Income Tax Officer, Office No.B-1205, S Circle-2, Pune Amar Business Zone, Baner, Pune – 411045 Pan: Aaqfv3888H Appellant/ Assessee Respondent / Revenue Assessee By Miss Sailee Gujarathi – Ar Revenue By Shri Aviyogi Ambadkar– Addl.Cit(Dr) Date Of Hearing 09/09/2025 Date Of Pronouncement 25/09/2025 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Appeal Filed By The Assessee Against The Order Of Ld.Commissioner Of Income Tax(Appeal)[Nfac] Passed Under Section 250 Of The Income Tax Act, 1961 For The A.Y.2022-23 Dated 22.01.2025 Emanating From The Assessment Order Passed Under Section 144 Of The Income Tax Act, 1961 Dated 04.03.2024. The Assessee Has Raised The Following Grounds Of Appeal :

Section 144Section 234BSection 250Section 801BSection 80I

Section 251(2) of the Act which requires the CIT(A) to apply his mind to all the issues which arise from the impugned order before him whether or not the same has been raised by the appellant before him. Accordingly, the law does not empower the CIT(A) to dismiss the appeal for non- prosecution as is evident from

VARVADE PANCHKROSHI SHIKSHAN PRASARAK MANDAL,RATANAGIRI vs. ASST. COMMISSIONER OF INCOME TAX, KOLHAPUR

In the result, the appeal filed by the assessee is allowed

ITA 2349/PUN/2024[2020-21]Status: DisposedITAT Pune05 May 2025AY 2020-21

Bench: Dr.Manish Borad & Ms. Astha Chandraआयकर अपील सं. / Ita No.2349/Pun/2024 Assessment Year : 2020-21 Varvade Panchkroshi Shikshan Vs. Acit, Circle-1 Prasarak Mandal, Kolhapur At Post Varawade, Waravade, Ratnagiri – 415620 Maharashtra Pan : Aaatv7973M Appellant Respondent

For Appellant: Shri Darshit J. NaikFor Respondent: Shri Arvind Desai
Section 10Section 11Section 143(1)(a)Section 250

condone the delay of 332 days and admit the appeal for adjudication. 4. In the various grounds of appeal, the grievance of the assessee is that the exemption u/s.11 of the Act has been denied solely for delay in filing of Form No.10B. Ld. Counsel for the assessee has referred to various judgments filed in the case law paper book

MR. CHITTARANJAN TRIMBAK GAIKWAD,PUNE vs. THE ASST. COMMISSIONER OF INCOME TAX, CIRCLE-4, PUNE, PUNE

In the result, the appeal of the assessee is allowed

ITA 759/PUN/2024[2010-11]Status: DisposedITAT Pune10 Jan 2025AY 2010-11

Bench: Shri R.K. Panda & Ms. Astha Chandra

For Appellant: Shri B.C. MalakarFor Respondent: Shri Ramnath P. Murkunde
Section 139(1)Section 143(1)Section 143(3)Section 147Section 148Section 271(1)(c)

condone the said delay and proceed to decide the appeal. 3. Briefly stated, the facts of the case are that the assessee is an individual. He filed his return of income for AY 2010-11 on 16.10.2010 2 ITA No.759/PUN/2024, AY 2010-11 declaring total income of Rs.7,12,450/-. Subsequently, he revised his return by filing revised return

PARMESHWAR PARAM SEVA FOUNDATION,NASHIK vs. COMMISSIONER OF INCOME TAX (EXEMPTION), PUNE, PUNE

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

ITA 1507/PUN/2024[2024-25]Status: DisposedITAT Pune29 Jan 2025AY 2024-25

Bench: Shri R.K. Panda & Ms. Astha Chandra

For Appellant: Shri Sanket JoshiFor Respondent: Shri Ajay Kumar Keshari
Section 12ASection 80G

condone the delay in filing of the appeal and proceed to decide the appeal. 3 3. Briefly stated, the facts of the case are that the assessee filed an application for registration in Form No. 10AB u/s 80G(5)(iii) of the Act on 21.04.2023 along with annexures. The Ld. CIT(E) pursuant to the said application called for certain

DEPUTY COMMISSIONER OF INCOME-TAX vs. SHRI SHIVAJI BHAGWANRAO JADHAV,, PUNE

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

ITA 682/PUN/2015[2010-11]Status: DisposedITAT Pune25 Apr 2018AY 2010-11

Bench: Shri D.Karunakara Rao, Am & Shri Vikas Awasthy, Jm आयकर अपील सं. / Ita Nos. 680 To 682/Pun/2015 िनधा"रण वष" / Assessment Years : 2008-09 To 2010-11

For Appellant: Shri Kishor Phadke & Shri Vikas AgarwalFor Respondent: Shri Achal Sharma
Section 153A

delay is condoned and the Cross Objection is admitted for adjudication. 5. Cross Objections raised by the assessee are extracted as under : “1. The Ld.CIT(A)-12, Pune erred in law and on facts in not appreciating that addition made w.r.t. of Georai Land is without any incriminating material found during the course of search

SHIVAJI BHAGWANRAO JADHAV,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX,,

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

ITA 699/PUN/2015[2010-11]Status: DisposedITAT Pune25 Apr 2018AY 2010-11

Bench: Shri D.Karunakara Rao, Am & Shri Vikas Awasthy, Jm आयकर अपील सं. / Ita Nos. 680 To 682/Pun/2015 िनधा"रण वष" / Assessment Years : 2008-09 To 2010-11

For Appellant: Shri Kishor Phadke & Shri Vikas AgarwalFor Respondent: Shri Achal Sharma
Section 153A

delay is condoned and the Cross Objection is admitted for adjudication. 5. Cross Objections raised by the assessee are extracted as under : “1. The Ld.CIT(A)-12, Pune erred in law and on facts in not appreciating that addition made w.r.t. of Georai Land is without any incriminating material found during the course of search

DEPUTY COMMISSIONER OF INCOME-TAX vs. SHRI SHIVAJI BHAGWANRAO JADHAV,, PUNE

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

ITA 681/PUN/2015[2009-10]Status: DisposedITAT Pune25 Apr 2018AY 2009-10

Bench: Shri D.Karunakara Rao, Am & Shri Vikas Awasthy, Jm आयकर अपील सं. / Ita Nos. 680 To 682/Pun/2015 िनधा"रण वष" / Assessment Years : 2008-09 To 2010-11

For Appellant: Shri Kishor Phadke & Shri Vikas AgarwalFor Respondent: Shri Achal Sharma
Section 153A

delay is condoned and the Cross Objection is admitted for adjudication. 5. Cross Objections raised by the assessee are extracted as under : “1. The Ld.CIT(A)-12, Pune erred in law and on facts in not appreciating that addition made w.r.t. of Georai Land is without any incriminating material found during the course of search

DR. M. S. HIREMATH,,PUNE vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE -5,, PUNE

In the result, the appeals of assessee are allowed and appeals of Revenue are dismissed

ITA 1894/PUN/2017[2011-12]Status: DisposedITAT Pune19 Jul 2019AY 2011-12

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am

114-3, Pasi Kunj, The Income Tax Officer, 72 2009-10 Post Office Road, Jalna Ward – 1, Jalna PAN: BHHPS0328C Sanjay Ramchandra Kadam, M/s. Hirasham Traders, 1910/PUN/2018 Near S.T. Stand, The Income Tax Officer, 73 2010-11 Hirashyam Complex, Tal. Ward 2(4), Sangli Kadegaon, Sangli PAN: ARDPK6969Q Jalna Siddhivinayak Alloys Pvt. Ltd., The Asst. Commissioner of 1381/PUN/2018