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9 results for “condonation of delay”+ Section 32(1)(iia)clear

Sorted by relevance

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Key Topics

Section 1136Section 143(1)17Section 139(1)16Section 2509Addition to Income9Section 115B8Exemption8Section 12A6Charitable Trust

INDIAN MEDICAL ASSOCIATION PUNE BRANCH,SHUKRAWAR PETH vs. DCIT EXEMPTION CIRCLE, PUNE, SWARGATE

In the result, all the 5 appeals filed by the assessee are allowed

ITA 763/PUN/2025[2018-19]Status: DisposedITAT Pune31 Jul 2025AY 2018-19

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

For Appellant: Shri Nikhil S PathakFor Respondent: Shri Ramnath P Murkunde
Section 11Section 12ASection 139(1)Section 143(1)Section 250

iia) of clause (24) of section 2, shall, if the total income in respect of which he is assessable as a representative assessee (the total income for this purpose being computed under this Act without giving effect to the provisions of sections 11 and 12) exceeds the maximum amount which is not chargeable to income-tax, furnish a return

6
Disallowance6
Section 139(4)5
Section 143(1)(a)4

INDIAN MEDICAL ASSOCIATION PUNE BRANCH,SHUKRAWAR PETH vs. DCIT EXEMPTION CIRCLE, PUNE, SWARGATE

In the result, all the 5 appeals filed by the assessee are allowed

ITA 766/PUN/2025[2020-21]Status: DisposedITAT Pune31 Jul 2025AY 2020-21

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

For Appellant: Shri Nikhil S PathakFor Respondent: Shri Ramnath P Murkunde
Section 11Section 12ASection 139(1)Section 143(1)Section 250

iia) of clause (24) of section 2, shall, if the total income in respect of which he is assessable as a representative assessee (the total income for this purpose being computed under this Act without giving effect to the provisions of sections 11 and 12) exceeds the maximum amount which is not chargeable to income-tax, furnish a return

INDIAN MEDICAL ASSOCIATION PUNE BRANCH,SHUKRAWAR PETH vs. DCIT EXEMPTION CIRCLE, PUNE, SWARGATE

In the result, all the 5 appeals filed by the assessee are allowed

ITA 765/PUN/2025[2019-20]Status: DisposedITAT Pune31 Jul 2025AY 2019-20

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

For Appellant: Shri Nikhil S PathakFor Respondent: Shri Ramnath P Murkunde
Section 11Section 12ASection 139(1)Section 143(1)Section 250

iia) of clause (24) of section 2, shall, if the total income in respect of which he is assessable as a representative assessee (the total income for this purpose being computed under this Act without giving effect to the provisions of sections 11 and 12) exceeds the maximum amount which is not chargeable to income-tax, furnish a return

INDIAN MEDICAL ASSOCIATION PUNE BRANCH,SHUKRAWAR PETH vs. DCIT EXEMPTION CIRCLE PUNE, SWARGATE

In the result, all the 5 appeals filed by the assessee are allowed

ITA 761/PUN/2025[2014-15]Status: DisposedITAT Pune31 Jul 2025AY 2014-15

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

For Appellant: Shri Nikhil S PathakFor Respondent: Shri Ramnath P Murkunde
Section 11Section 12ASection 139(1)Section 143(1)Section 250

iia) of clause (24) of section 2, shall, if the total income in respect of which he is assessable as a representative assessee (the total income for this purpose being computed under this Act without giving effect to the provisions of sections 11 and 12) exceeds the maximum amount which is not chargeable to income-tax, furnish a return

INDIAN MEDICAL ASSOCIATION PUNE BRANCH,SHUKRAWAR PETH vs. DCIT EXEMPTION CIRCLE, PUNE, SWARGATE

In the result, all the 5 appeals filed by the assessee are allowed

ITA 762/PUN/2025[2017-18]Status: DisposedITAT Pune31 Jul 2025AY 2017-18

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

For Appellant: Shri Nikhil S PathakFor Respondent: Shri Ramnath P Murkunde
Section 11Section 12ASection 139(1)Section 143(1)Section 250

iia) of clause (24) of section 2, shall, if the total income in respect of which he is assessable as a representative assessee (the total income for this purpose being computed under this Act without giving effect to the provisions of sections 11 and 12) exceeds the maximum amount which is not chargeable to income-tax, furnish a return

GENERAL INDUSTRIAL CONTROS LTD.,PUNE vs. DCIT CIRCLE 8, PUNE, PUNE

In the result, the order of the CIT(A) is set aside, and the appeal of the assessee is partly allowed

ITA 38/PUN/2025[2021-22]Status: DisposedITAT Pune25 Apr 2025AY 2021-22

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamore

Section 115BSection 139(1)Section 143(1)Section 143(1)(a)Section 250Section 36(1)(va)

32, except clause (iia) of sub-section (1) of the said section, determined in such manner as may be prescribed. (3) The loss and depreciation referred to in clause (ii) and clause (iii) of sub-section (2) shall be deemed to have been given full effect to and no further deduction for such loss or depreciation shall be allowed

INDIAN MEDICAL ASSOCIATION PUNE BRANCH,SHUKRAWAR PETH vs. DCIT EXEMPTION CIRCLE, PUNE, SWARGATE

In the result, appeal of the assessee is allowed

ITA 767/PUN/2025[2021-22]Status: DisposedITAT Pune16 Jun 2025AY 2021-22

Bench: Dr.Manish Borad

For Appellant: Shri Nikhil S. PathakFor Respondent: Date of hearing
Section 11Section 139(4)Section 143(3)Section 250

condonation of delay in filing the return and Audit Report on Form 10B, assessee has to approach the competent authority along with justification for the delay”. 4. Now the assessee is in appeal before this Tribunal. 5. Ld. Counsel for the assessee submitted that Audit Report on Form No.10B was filed on 16.02.2022 and at the time of processing

DISTRICT PROBATION & AFTER CARE ASSOCIATION SATARA,SATARA vs. ITO, EXEMPTION WARD1(1), PUNE

In the result, appeal of the assessee is allowed

ITA 2607/PUN/2024[2020-21]Status: DisposedITAT Pune26 Jun 2025AY 2020-21

Bench: Dr.Manish Borad & Shri Vinay Bhamore

For Appellant: Shri Kishor B PhadkeFor Respondent: Shri Amol Khairnar CIT-DR
Section 11Section 12ASection 139(4)Section 143(1)Section 143(1)(a)Section 250

condonation of delay in filing of Form 10B was also furnished on 21.09.2023 and the main reason for delay was on account of covid-19 pandemic outbreak restrictions. However, even after the uploading of Audit Report in Form 10B on 30.03.2021, in the return processed u/s.143(1)(a) of the Act on 30.11.2021 the benefit of application of income

AGRAWAL SABHA,AURANGABAD vs. INCOME-TAX OFFICER, EXEMPTION WARD,, AURANGABAD

In the result, the appeal is allowed for statistical purposes

ITA 793/PUN/2022[2017-18]Status: DisposedITAT Pune16 Dec 2022AY 2017-18

Bench: Shri R.S. Syal"नधा"रण वष" / Assessment Year : 2017-18 Agrawal Sabha Aurangabad, Vs. Ito, 17-18, Agrasen Bhavan, Exemption Ward, Town Centre, Cidco, Aurangabad Aurangabad 431 001 Pan : Aaata7750K Appellant Respondent

Section 11Section 11(1)Section 11(1)(d)Section 115BSection 131Section 133(6)Section 2Section 2(24)(iia)Section 250

delay is condoned and the appeal is admitted for disposal on merits. 2 Agrawal Sabha Aurangabad 3. All the grounds raised by the assessee are against the confirmation of addition of Rs.29,32,750/- made towards anonymous donations and taxing the same u/s.115BBC of the Act. 4. Briefly stated, the facts of the case are that the assessee trust filed