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157 results for “condonation of delay”+ Section 206Cclear

Sorted by relevance

Pune157Delhi149Bangalore117Chennai80Raipur39Mumbai25Karnataka22Kolkata18Cochin13Panaji10Rajkot9Dehradun8Lucknow7Hyderabad6Chandigarh6Jodhpur5Jaipur4Amritsar4Ahmedabad3Cuttack3Indore3Nagpur2Varanasi2

Key Topics

Section 234E488Section 200A241TDS97Section 206C73Condonation of Delay43Section 200A(1)35Section 15428Rectification u/s 15425Section 271H20

SHREE BHASKARACHARYA PRATISHTHAN,CHH SAMBHAJINAGAR vs. LD. DEPUTY COMMISSIONER OF INCOME TAX, GHAZIABAD

In the result, both the bunch of appeals filed by the respective assessee’s in ITA Nos

ITA 2364/PUN/2024[2021-22]Status: DisposedITAT Pune25 Jun 2025AY 2021-22

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.476 To 480/Pun/2024 Chate Tutorials Pvt. Ltd., Vs. Acit,Tds Circle, Chate House, Plot No.4, Nashik Near N-2 Cricket Stadium, Cidco, Aurangabad – 431 003 Maharashtra Tan : Nskco1565E Appellant Respondent

For Appellant: Shri Aditya NavandarFor Respondent: Shri Ramnath P. Murkunde
Section 200ASection 234E

condonation of delay was also wholly without any merit. [Para 18] It is now well settled that even though this Court exercising jurisdiction under article 226 of the Constitution has the power to declare a statute (or any provision thereof) as unconstitutional, it should exercise great restraint before exercising such a power. Really speaking, there is only one ground

Showing 1–20 of 157 · Page 1 of 8

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Section 19214
Section 14812
Penalty9

CHATE TUTORIALS PVT. LTD.,AURANGABAD vs. LD. ASSISTANT COMMISSIONER OF INCOME TAX, TDS CIRCLE, NASHIK, NASHIK

In the result, both the bunch of appeals filed by the respective assessee’s in ITA Nos

ITA 476/PUN/2024[2017-18]Status: DisposedITAT Pune25 Jun 2025AY 2017-18

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.476 To 480/Pun/2024 Chate Tutorials Pvt. Ltd., Vs. Acit,Tds Circle, Chate House, Plot No.4, Nashik Near N-2 Cricket Stadium, Cidco, Aurangabad – 431 003 Maharashtra Tan : Nskco1565E Appellant Respondent

For Appellant: Shri Aditya NavandarFor Respondent: Shri Ramnath P. Murkunde
Section 200ASection 234E

condonation of delay was also wholly without any merit. [Para 18] It is now well settled that even though this Court exercising jurisdiction under article 226 of the Constitution has the power to declare a statute (or any provision thereof) as unconstitutional, it should exercise great restraint before exercising such a power. Really speaking, there is only one ground

SHREE BHASKARACHARYA PRATISHTHAN,CHH SAMBHAJINAGAR vs. LD. DEPUTY COMMISSIONER OF INCOME TAX, GHAZIABAD

In the result, both the bunch of appeals filed by the respective assessee’s in ITA Nos

ITA 2359/PUN/2024[2020-21]Status: DisposedITAT Pune25 Jun 2025AY 2020-21

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.476 To 480/Pun/2024 Chate Tutorials Pvt. Ltd., Vs. Acit,Tds Circle, Chate House, Plot No.4, Nashik Near N-2 Cricket Stadium, Cidco, Aurangabad – 431 003 Maharashtra Tan : Nskco1565E Appellant Respondent

For Appellant: Shri Aditya NavandarFor Respondent: Shri Ramnath P. Murkunde
Section 200ASection 234E

condonation of delay was also wholly without any merit. [Para 18] It is now well settled that even though this Court exercising jurisdiction under article 226 of the Constitution has the power to declare a statute (or any provision thereof) as unconstitutional, it should exercise great restraint before exercising such a power. Really speaking, there is only one ground

SHREE BHASKARACHARYA PRATISHTHAN,CHH SAMBHAJINAGAR vs. LD. DEPUTY COMMISSIONER OF INCOME TAX, CPC-TDS

In the result, both the bunch of appeals filed by the respective assessee’s in ITA Nos

ITA 2362/PUN/2024[2023-24]Status: DisposedITAT Pune25 Jun 2025AY 2023-24

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.476 To 480/Pun/2024 Chate Tutorials Pvt. Ltd., Vs. Acit,Tds Circle, Chate House, Plot No.4, Nashik Near N-2 Cricket Stadium, Cidco, Aurangabad – 431 003 Maharashtra Tan : Nskco1565E Appellant Respondent

For Appellant: Shri Aditya NavandarFor Respondent: Shri Ramnath P. Murkunde
Section 200ASection 234E

condonation of delay was also wholly without any merit. [Para 18] It is now well settled that even though this Court exercising jurisdiction under article 226 of the Constitution has the power to declare a statute (or any provision thereof) as unconstitutional, it should exercise great restraint before exercising such a power. Really speaking, there is only one ground

SHRI BHASKARACHARYA PRATISHTHAN,CHH. SAMBHAJINAGAR vs. LD. DEPUTY COMMISSIONER OF INCOME TAX, CPC-TDS

In the result, both the bunch of appeals filed by the respective assessee’s in ITA Nos

ITA 2366/PUN/2024[2022-23]Status: DisposedITAT Pune25 Jun 2025AY 2022-23

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.476 To 480/Pun/2024 Chate Tutorials Pvt. Ltd., Vs. Acit,Tds Circle, Chate House, Plot No.4, Nashik Near N-2 Cricket Stadium, Cidco, Aurangabad – 431 003 Maharashtra Tan : Nskco1565E Appellant Respondent

For Appellant: Shri Aditya NavandarFor Respondent: Shri Ramnath P. Murkunde
Section 200ASection 234E

condonation of delay was also wholly without any merit. [Para 18] It is now well settled that even though this Court exercising jurisdiction under article 226 of the Constitution has the power to declare a statute (or any provision thereof) as unconstitutional, it should exercise great restraint before exercising such a power. Really speaking, there is only one ground

SHRI BHASKARACHARYA PRATISHTHAN,CHH. SAMBHAJINAGAR vs. LD. DEPUTY COMMISSIONER OF INCOME TAX, CPC-TDS

In the result, both the bunch of appeals filed by the respective assessee’s in ITA Nos

ITA 2361/PUN/2024[2021-22]Status: DisposedITAT Pune25 Jun 2025AY 2021-22

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.476 To 480/Pun/2024 Chate Tutorials Pvt. Ltd., Vs. Acit,Tds Circle, Chate House, Plot No.4, Nashik Near N-2 Cricket Stadium, Cidco, Aurangabad – 431 003 Maharashtra Tan : Nskco1565E Appellant Respondent

For Appellant: Shri Aditya NavandarFor Respondent: Shri Ramnath P. Murkunde
Section 200ASection 234E

condonation of delay was also wholly without any merit. [Para 18] It is now well settled that even though this Court exercising jurisdiction under article 226 of the Constitution has the power to declare a statute (or any provision thereof) as unconstitutional, it should exercise great restraint before exercising such a power. Really speaking, there is only one ground

CHATE TUTORIALS PVT LTD,AURANGABAD vs. ASSISTANT COMMISSIONER OF INCOME TAX, TDS CIRCLE, NASHIK, NASHIK

In the result, both the bunch of appeals filed by the respective assessee’s in ITA Nos

ITA 480/PUN/2024[2022-23]Status: DisposedITAT Pune25 Jun 2025AY 2022-23

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.476 To 480/Pun/2024 Chate Tutorials Pvt. Ltd., Vs. Acit,Tds Circle, Chate House, Plot No.4, Nashik Near N-2 Cricket Stadium, Cidco, Aurangabad – 431 003 Maharashtra Tan : Nskco1565E Appellant Respondent

For Appellant: Shri Aditya NavandarFor Respondent: Shri Ramnath P. Murkunde
Section 200ASection 234E

condonation of delay was also wholly without any merit. [Para 18] It is now well settled that even though this Court exercising jurisdiction under article 226 of the Constitution has the power to declare a statute (or any provision thereof) as unconstitutional, it should exercise great restraint before exercising such a power. Really speaking, there is only one ground

SHREE BHASKARACHARYA PRATISHTHAN,CHH SAMBHAJINAGAR vs. LD. DEPUTY COMMISSIONER OF INCOME TAX CPC TDS, GHAZIABAD

In the result, both the bunch of appeals filed by the respective assessee’s in ITA Nos

ITA 2360/PUN/2024[2023-2024]Status: DisposedITAT Pune25 Jun 2025AY 2023-2024

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.476 To 480/Pun/2024 Chate Tutorials Pvt. Ltd., Vs. Acit,Tds Circle, Chate House, Plot No.4, Nashik Near N-2 Cricket Stadium, Cidco, Aurangabad – 431 003 Maharashtra Tan : Nskco1565E Appellant Respondent

For Appellant: Shri Aditya NavandarFor Respondent: Shri Ramnath P. Murkunde
Section 200ASection 234E

condonation of delay was also wholly without any merit. [Para 18] It is now well settled that even though this Court exercising jurisdiction under article 226 of the Constitution has the power to declare a statute (or any provision thereof) as unconstitutional, it should exercise great restraint before exercising such a power. Really speaking, there is only one ground

CHATE TUTORIALS PVT. LTD. ,AURANGABAD vs. LD. ASSISTANT COMMISSIONER OF INCOME TAX, TDS CIRCLE, NASHIK , NASHIK

In the result, both the bunch of appeals filed by the\nrespective assessee's in ITA Nos

ITA 479/PUN/2024[2021-22]Status: DisposedITAT Pune25 Jun 2025AY 2021-22
Section 200ASection 234E

condonation of delay was also\nwholly without any merit. [Para 18]\nIt is now well settled that even though this Court exercising jurisdiction\nunder article 226 of the Constitution has the power to declare a statute\n(or any provision thereof) as unconstitutional, it should exercise great\nrestraint before exercising such a power. Really speaking, there is only\none ground

SHRI BHASKARACHARYA PRATISHTHAN,CHH SAMBHAJINAGAR vs. LD. DEPUTY COMMISSIONER OF INCOME TAX, CPC-TDS, CPC TDS

In the result, both the bunch of appeals filed by the\nrespective assessee's in ITA Nos

ITA 2368/PUN/2024[2024-2025]Status: DisposedITAT Pune25 Jun 2025AY 2024-2025
Section 200ASection 234E

condonation of delay was also\nwholly without any merit. [Para 18]\nIt is now well settled that even though this Court exercising jurisdiction\nunder article 226 of the Constitution has the power to declare a statute\n(or any provision thereof) as unconstitutional, it should exercise great\nrestraint before exercising such a power. Really speaking, there is only\none ground

SHRI BHASKARACHARYA PRATISHTHAN,CHH. SAMBHAJINAGAR vs. LD. DEPUTY COMMISSIONER OF INCOME TAX, CPC-TDS

In the result, both the bunch of appeals filed by the\nrespective assessee's in ITA Nos

ITA 2365/PUN/2024[2022-23]Status: DisposedITAT Pune25 Jun 2025AY 2022-23
Section 200ASection 234E

condonation of delay was also\nwholly without any merit. [Para 18]\nIt is now well settled that even though this Court exercising jurisdiction\nunder article 226 of the Constitution has the power to declare a statute\n(or any provision thereof) as unconstitutional, it should exercise great\nrestraint before exercising such a power. Really speaking, there is only\none ground

SHREE BHASKARACHARYA PRATISHTHAN,CHH SAMBHAJINAGAR vs. LD. DEPUTY COMMISSIONER OF INCOME TAX, CPC-TDS

In the result, both the bunch of appeals filed by the\nrespective assessee's in ITA Nos

ITA 2367/PUN/2024[2023-24]Status: DisposedITAT Pune25 Jun 2025AY 2023-24
Section 200ASection 234E

condonation of delay was also\nwholly without any merit. [Para 18]\nIt is now well settled that even though this Court exercising jurisdiction\nunder article 226 of the Constitution has the power to declare a statute\n(or any provision thereof) as unconstitutional, it should exercise great\nrestraint before exercising such a power. Really speaking, there is only\none ground

SHREE BHASKARACHARYA PRATISHTHAN,CHH SAMBHAJINAGAR vs. LD. DEPUTY COMMISSIONER OF INCOME TAX, GHAZIABAD

In the result, both the bunch of appeals filed by the\nrespective assessee's in ITA Nos

ITA 2357/PUN/2024[2020-21]Status: DisposedITAT Pune25 Jun 2025AY 2020-21
Section 200ASection 234E

condonation of delay was also\nwholly without any merit. [Para 18]\nIt is now well settled that even though this Court exercising jurisdiction\nunder article 226 of the Constitution has the power to declare a statute\n(or any provision thereof) as unconstitutional, it should exercise great\nrestraint before exercising such a power. Really speaking, there is only\none ground

CHATE TUTORIALS PVT. LTD. ,AURANGABAD vs. LD. ASSISTANT COMMISSIONER OF INCOME TAX, TDS CIRCLE, NASHIK , NASHIK

In the result, both the bunch of appeals filed by the\nrespective assessee's in ITA Nos

ITA 478/PUN/2024[2020-21]Status: DisposedITAT Pune25 Jun 2025AY 2020-21
Section 200ASection 234E

condonation of delay was also\nwholly without any merit. [Para 18]\nIt is now well settled that even though this Court exercising jurisdiction\nunder article 226 of the Constitution has the power to declare a statute\n(or any provision thereof) as unconstitutional, it should exercise great\nrestraint before exercising such a power. Really speaking, there is only\none ground

SHREE BHASKARACHARYA PRATISHTHAN,CHH SAMBHAJINAGAR vs. LD. DEPUTY COMMISSIONER OF INCOME TAX, CPC-TDS

In the result, both the bunch of appeals filed by the\nrespective assessee's in ITA Nos

ITA 2377/PUN/2024[2023-24]Status: DisposedITAT Pune25 Jun 2025AY 2023-24
Section 200ASection 234E

condonation of delay was also\nwholly without any merit. [Para 18]\nIt is now well settled that even though this Court exercising jurisdiction\nunder article 226 of the Constitution has the power to declare a statute\n(or any provision thereof) as unconstitutional, it should exercise great\nrestraint before exercising such a power. Really speaking, there is only\none ground

SHREE BHASKARACHARYA PRATISHTHAN,CHH SAMBHAJINAGAR vs. LD. DEPUTY COMMISSIONER OF INCOME TAX, GHAZIABAD

In the result, both the bunch of appeals filed by the\nrespective assessee's in ITA Nos

ITA 2356/PUN/2024[2020-21]Status: DisposedITAT Pune25 Jun 2025AY 2020-21
Section 200ASection 234E

condonation of delay was also\nwholly without any merit. [Para 18]\nIt is now well settled that even though this Court exercising jurisdiction\nunder article 226 of the Constitution has the power to declare a statute\n(or any provision thereof) as unconstitutional, it should exercise great\nrestraint before exercising such a power. Really speaking, there is only\none ground

CHATE TUTORIALS PVT. LTD. AURANGABAD , AURANGABAD vs. LD. ASSISTANT COMMISSIONER OF INCOME TAX, TDS CIRCLE, NASHIK , NASHIK

In the result, both the bunch of appeals filed by the\nrespective assessee's in ITA Nos

ITA 477/PUN/2024[2018-19]Status: DisposedITAT Pune25 Jun 2025AY 2018-19
Section 200ASection 234E

condonation of delay was also\nwholly without any merit. [Para 18]\nIt is now well settled that even though this Court exercising jurisdiction\nunder article 226 of the Constitution has the power to declare a statute\n(or any provision thereof) as unconstitutional, it should exercise great\nrestraint before exercising such a power. Really speaking, there is only\none ground

HUTATMA JAIWANTRAO PATIL GIRLS HIGH SCHOOL & JUNIOR COLLEGE HIMAYATNAGAR,HIMAYAT NAGAR vs. CIT TDS NASHIK, NASHIK

In the result, the appeal filed by the assessee in ITA

ITA 2447/PUN/2025[2014-15 24Q Q2]Status: DisposedITAT Pune16 Feb 2026

Bench: Shri R. K. Panda & Shri Vinay Bhamoresl.

For Appellant: Shri Y. S. Nagla
Section 200ASection 200A(1)Section 234ESection 234E(2)Section 246Section 246(1)Section 246A(1)

condoned in submission of Appeal, the genuine hardship occurred to the assessee will be solved.” It is noted that the appellant has mainly raised objection to passing of order by CPC and not the jurisdictional TDS assessing officer. In this regard, it is to be stated that processing of quarterly TDS returns by CPC, TDS was mandated

HUTATMA JAIWANTRAO PATIL GIRLS HIGH SCHOOL & JUNIOR COLLEGE HIMAYATNAGAR,HIMAYAT NAGAR NANDED vs. ITO TDS, NANDED

In the result, the appeal filed by the assessee in ITA

ITA 1916/PUN/2025[2013-14 24Q Q2]Status: DisposedITAT Pune16 Feb 2026

Bench: Shri R. K. Panda & Shri Vinay Bhamoresl.

For Appellant: Shri Y. S. Nagla
Section 200ASection 200A(1)Section 234ESection 234E(2)Section 246Section 246(1)Section 246A(1)

condoned in submission of Appeal, the genuine hardship occurred to the assessee will be solved.” It is noted that the appellant has mainly raised objection to passing of order by CPC and not the jurisdictional TDS assessing officer. In this regard, it is to be stated that processing of quarterly TDS returns by CPC, TDS was mandated

HUTATMA JAIWANTRAO PATIL GIRLS HIGH SCHOOL & JUNIOR COLLEGE HIMAYATNAGAR,HIMAYATNAGAR NANDED vs. ITO TDS, NANDED

In the result, the appeal filed by the assessee in ITA

ITA 1917/PUN/2025[2013-14 24Q Q4]Status: DisposedITAT Pune16 Feb 2026

Bench: Shri R. K. Panda & Shri Vinay Bhamoresl.

For Appellant: Shri Y. S. Nagla
Section 200ASection 200A(1)Section 234ESection 234E(2)Section 246Section 246(1)Section 246A(1)

condoned in submission of Appeal, the genuine hardship occurred to the assessee will be solved.” It is noted that the appellant has mainly raised objection to passing of order by CPC and not the jurisdictional TDS assessing officer. In this regard, it is to be stated that processing of quarterly TDS returns by CPC, TDS was mandated