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250 results for “condonation of delay”+ Section 57clear

Sorted by relevance

Chennai468Mumbai410Delhi409Pune250Kolkata250Bangalore209Hyderabad208Ahmedabad202Karnataka141Chandigarh130Jaipur122Visakhapatnam87Nagpur78Cochin60Surat53Lucknow48Indore42Calcutta38Panaji38Cuttack26Raipur20Rajkot18SC16Patna15Amritsar15Guwahati12Allahabad11Agra10Telangana9Dehradun6Jodhpur6Varanasi5Jabalpur4Rajasthan4Orissa3Gauhati1A.K. SIKRI ROHINTON FALI NARIMAN1A.K. SIKRI N.V. RAMANA1Andhra Pradesh1

Key Topics

Section 143(3)71Section 12A51Addition to Income50Section 26336Deduction33Section 1130Limitation/Time-bar29Section 234E28Section 200A

VIRENDRA SINGH SAINI,HARYANA vs. ASST. DIRECTOR OF INCOME TAX, CPC, BANGALORE, BENGALORE

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

ITA 1483/PUN/2024[2019-20]Status: HeardITAT Pune19 Sept 2024AY 2019-20

Bench: Shri Inturi Rama Raoआयकर अपील सं. / Ita No.1483/Pun/2024 "नधा"रण वष" / Assessment Year : 2019-20

For Appellant: NoneFor Respondent: Shri B.S.Rajpurohit
Section 143(1)Section 36(1)(va)Section 43B

condone the delay of 798 and proceed for adjudication of appeal on merits. 6. Brief facts of the case are that the appellant filed the Return of Income for the A.Y. 2019-20 on 27.09.2019 disclosing total income of Rs.19,48,890/-. Return was processed u/s.143(1) of the Income-tax Act, 1961 (hereinafter also called ‘the Act’) vide intimation

FATIMABAI HAJIMIYA KOKANI PVT TRUST.,NASHIK vs. ITO (EXEP) WARD 1, NASHIK

Showing 1–20 of 250 · Page 1 of 13

...
28
Section 14827
Section 143(1)26
TDS26

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

ITA 2373/PUN/2024[2015-16]Status: DisposedITAT Pune15 May 2025AY 2015-16

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.2373/Pun/2024 Assessment Year : 2015-16

For Appellant: Shri Sanket JoshiFor Respondent: Mrs. Indira Adakil
Section 143(1)Section 250Section 5

section 5 of the Limitation Act may also look into the prima facie merits of an appeal. A liberal approach, may adopted when some plausible cause for delay is shown. Hon’ble Supreme Court in the case of Inder Singh 3 Fatimabai Hajimiya Kokani Pvt. Trust Vs. State of Madhya Pradesh judgment dated 21.03.2025 (2025 INSC 382) condoned delay

INCOME TAX OFFICER, BODHI TOWER vs. KUMAR BUILDERS PROJECT PUNE PRIVATE LIMITED, BUND GARDEN

In the result, the appeal filed by the Revenue is dismissed

ITA 199/PUN/2025[2019-20]Status: DisposedITAT Pune11 Jun 2025AY 2019-20

Bench: Shri R. K. Panda & Ms Astha Chandraassessment Year : 2019-20

For Appellant: Shri Nikhil S PathakFor Respondent: Shri Ramnath P Murkunde
Section 139(1)Section 139(4)Section 80ISection 80P

57,394/- and claimed the TDS credit of Rs.4,02,541/- thereby claiming a refund of Rs.4,02,541/-. The return was revised on 06.03.2020 claiming income tax refund of Rs.2541/- and carry forward loss of Rs.3,95,51,713/-. However, the CPC did not allow the claim of carry forward 2 business loss of Rs.3

AUTOCOMP CORPORATION PANSE PRIVATE LIMITED ,PUNE vs. ASST. COMMISSIONER OF INCOME TAX, PUNE

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

ITA 2647/PUN/2024[2018-19]Status: DisposedITAT Pune14 May 2025AY 2018-19

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

Section 142(1)Section 143(3)Section 148

Section 138 of the Negotiable Instruments Act, 1881 and any other laws, which prescribe period(s) of limitation for instituting proceedings, outer limits (within which the court or tribunal can condone delay) and termination of proceedings. 6. As prayed for by learned Senior Counsel, M.A. No.29 of 2022 is dismissed as withdrawn.” In view of the above decision

AUTOCOMP CORPORATION PANSE PRIVATE LIMITED ,PUNE vs. ASST. COMMISSIONER OF INCOME TAX, CIRCLE 1(1), PUNE

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

ITA 2646/PUN/2024[2013-14]Status: DisposedITAT Pune14 May 2025AY 2013-14

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

Section 142(1)Section 143(3)Section 148

Section 138 of the Negotiable Instruments Act, 1881 and any other laws, which prescribe period(s) of limitation for instituting proceedings, outer limits (within which the court or tribunal can condone delay) and termination of proceedings. 6. As prayed for by learned Senior Counsel, M.A. No.29 of 2022 is dismissed as withdrawn.” In view of the above decision

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

condone the delay for accepting the auditor’s report at a later date has only been given to the ITO and not thereafter, i.e., at the appellate stage. We find no merit in this submission. The CBDT by issuing the Circular dt. 9th Feb., 1978 has treated the provision regarding furnishing of auditor’s report along with the return

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

condone the delay for accepting the auditor’s report at a later date has only been given to the ITO and not thereafter, i.e., at the appellate stage. We find no merit in this submission. The CBDT by issuing the Circular dt. 9th Feb., 1978 has treated the provision regarding furnishing of auditor’s report along with the return

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

condone the delay for accepting the auditor’s report at a later date has only been given to the ITO and not thereafter, i.e., at the appellate stage. We find no merit in this submission. The CBDT by issuing the Circular dt. 9th Feb., 1978 has treated the provision regarding furnishing of auditor’s report along with the return

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

condone the delay for accepting the auditor’s report at a later date has only been given to the ITO and not thereafter, i.e., at the appellate stage. We find no merit in this submission. The CBDT by issuing the Circular dt. 9th Feb., 1978 has treated the provision regarding furnishing of auditor’s report along with the return

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

condone the delay for accepting the auditor’s report at a later date has only been given to the ITO and not thereafter, i.e., at the appellate stage. We find no merit in this submission. The CBDT by issuing the Circular dt. 9th Feb., 1978 has treated the provision regarding furnishing of auditor’s report along with the return

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

condone the delay for accepting the auditor’s report at a later date has only been given to the ITO and not thereafter, i.e., at the appellate stage. We find no merit in this submission. The CBDT by issuing the Circular dt. 9th Feb., 1978 has treated the provision regarding furnishing of auditor’s report along with the return

PRAVIN SHRIRAM TAPARE,AURANGABAD vs. ITO 1(5) AURANGABAD, AURANGABAD

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

ITA 2186/PUN/2025[2018-2019]Status: DisposedITAT Pune01 Jan 2026AY 2018-2019

Bench: Shri Rama Kanta Panda, Vice- & Ms. Astha Chandra

For Appellant: Shri Girish Ladda (virtual)For Respondent: Smt. Indira R. Adakil, Addl.CIT
Section 142(1)Section 147Section 148Section 151Section 269SSection 271D

57,560/-. Thereafter, Ld.AO initiated penalty proceedings by issue of notice u/s. 271D, dated 08/02/2024 on the ground that assessee has contravened the provisions of section 269SS of the Act by accepting and depositing cash in his bank account. According to Ld.AO, assessee accepted deposit of ₹ 15,39,000/- and he therefore imposed penalty of ₹ 15,39,000/- u/s. 271D

SHARADCHANDRA NAGARI SAHAKARI PATSANSTHA MARYADIT,PUNE vs. ITO WARD -10(1), PUNE

In the result, the appeals filed by the assessee vide ITA Nos

ITA 43/PUN/2026[2022-23]Status: DisposedITAT Pune26 Mar 2026AY 2022-23

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

For Appellant: Shri Abhay AvachatFor Respondent: Shri Gaurav K Singh, JCIT
Section 142(1)Section 143(2)Section 144Section 270ASection 80PSection 80P(2)Section 80P(2)(a)Section 80P(2)(d)

section 80P(2) of Rs.1,25,13,425 in respect of interest earned on FDs with coop banks and the learned CIT (A) erred in disallowing and confirming the same. 2. The learned AO has erred in disallowing deduction claimed by Assessee Society u/s 80P is respect of interest earned from coop banks despite compliance with relevant provisions

SHARADCHANDRA NAGARI SAHAKARI PATSANSTHA MARYADIT,PUNE vs. ITO WARD -10(1), PUNE

In the result, the appeals filed by the assessee vide ITA Nos

ITA 44/PUN/2026[2022-23]Status: DisposedITAT Pune26 Mar 2026AY 2022-23

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

For Appellant: Shri Abhay AvachatFor Respondent: Shri Gaurav K Singh, JCIT
Section 142(1)Section 143(2)Section 144Section 270ASection 80PSection 80P(2)Section 80P(2)(a)Section 80P(2)(d)

section 80P(2) of Rs.1,25,13,425 in respect of interest earned on FDs with coop banks and the learned CIT (A) erred in disallowing and confirming the same. 2. The learned AO has erred in disallowing deduction claimed by Assessee Society u/s 80P is respect of interest earned from coop banks despite compliance with relevant provisions

SHARADCHANDRA NAGARI SAHAKARI PATSANSTHA MARYADIT,PUNE vs. ITO WARD -10(1), PUNE

In the result, the appeals filed by the assessee vide ITA Nos

ITA 45/PUN/2026[2020-21]Status: DisposedITAT Pune26 Mar 2026AY 2020-21

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

For Appellant: Shri Abhay AvachatFor Respondent: Shri Gaurav K Singh, JCIT
Section 142(1)Section 143(2)Section 144Section 270ASection 80PSection 80P(2)Section 80P(2)(a)Section 80P(2)(d)

section 80P(2) of Rs.1,25,13,425 in respect of interest earned on FDs with coop banks and the learned CIT (A) erred in disallowing and confirming the same. 2. The learned AO has erred in disallowing deduction claimed by Assessee Society u/s 80P is respect of interest earned from coop banks despite compliance with relevant provisions

DCIT, CIRCLE-3, NANDED vs. SHRI TULJABHAVANI SHETKARI SAHAKARI SAKHAR KARKHANA LTD, OSMANABAD

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

ITA 1023/PUN/2013[2008-09]Status: DisposedITAT Pune26 Aug 2019AY 2008-09

Bench: Shri R.S.Syal, Vp & Shri Partha Sarathi Chaudhury, Jm

For Appellant: Shri Prasanna L. Joshi for Sl. No.1 & 2For Respondent: Shri/s Neeraj Bansal for Sl. No.1, 2 &

57 (SC). The Hon’ble Apex Court, vide its judgment dated 05-03-2019, has elaborately dealt with this issue. It recorded the factual matrix that the assessee in that case purchased and crushed sugarcane and paid price for the purchase during crushing seasons 1996-97 and 1997- 98, firstly, at the time of purchase of sugarcane and then, later

SANJIVANI (TAKLI) SSK LTD.,AHMEDNAGAR vs. DY. CIT, AHMEDNAGAR CIRCLE, AHMEDNAGAR

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

ITA 988/PUN/2013[2009-10]Status: DisposedITAT Pune26 Aug 2019AY 2009-10

Bench: Shri R.S.Syal, Vp & Shri Partha Sarathi Chaudhury, Jm

For Appellant: Shri Prasanna L. Joshi for Sl. No.1 & 2For Respondent: Shri/s Neeraj Bansal for Sl. No.1, 2 &

57 (SC). The Hon’ble Apex Court, vide its judgment dated 05-03-2019, has elaborately dealt with this issue. It recorded the factual matrix that the assessee in that case purchased and crushed sugarcane and paid price for the purchase during crushing seasons 1996-97 and 1997- 98, firstly, at the time of purchase of sugarcane and then, later

DCIT, CIRCLE-3, NANDED vs. SHRI TULJABHAVANI SHETKARI SAHAKARI SAKHAR KARKHANA LTD, OSMANABAD

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

ITA 1022/PUN/2013[2006-07]Status: DisposedITAT Pune26 Aug 2019AY 2006-07

Bench: Shri R.S.Syal, Vp & Shri Partha Sarathi Chaudhury, Jm

For Appellant: Shri Prasanna L. Joshi for Sl. No.1 & 2For Respondent: Shri/s Neeraj Bansal for Sl. No.1, 2 &

57 (SC). The Hon’ble Apex Court, vide its judgment dated 05-03-2019, has elaborately dealt with this issue. It recorded the factual matrix that the assessee in that case purchased and crushed sugarcane and paid price for the purchase during crushing seasons 1996-97 and 1997- 98, firstly, at the time of purchase of sugarcane and then, later

SHRI TULJA BHAVANI SHETKARI SAHAKARI SAKHAR KARKHANA LTD.,OSMANABAD vs. DCIT, CIRCLE-3, NANDED

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

ITA 1296/PUN/2013[2006-07]Status: DisposedITAT Pune26 Aug 2019AY 2006-07

Bench: Shri R.S.Syal, Vp & Shri Partha Sarathi Chaudhury, Jm

For Appellant: Shri Prasanna L. Joshi for Sl. No.1 & 2For Respondent: Shri/s Neeraj Bansal for Sl. No.1, 2 &

57 (SC). The Hon’ble Apex Court, vide its judgment dated 05-03-2019, has elaborately dealt with this issue. It recorded the factual matrix that the assessee in that case purchased and crushed sugarcane and paid price for the purchase during crushing seasons 1996-97 and 1997- 98, firstly, at the time of purchase of sugarcane and then, later

SHRI TULJA BHAVANI SHETKARI SAHAKARI SAKHAR KARKHANA LTD.,OSMANABAD vs. DCIT, CIRCLE-3, NANDED

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

ITA 1297/PUN/2013[2008-09]Status: DisposedITAT Pune26 Aug 2019AY 2008-09

Bench: Shri R.S.Syal, Vp & Shri Partha Sarathi Chaudhury, Jm

For Appellant: Shri Prasanna L. Joshi for Sl. No.1 & 2For Respondent: Shri/s Neeraj Bansal for Sl. No.1, 2 &

57 (SC). The Hon’ble Apex Court, vide its judgment dated 05-03-2019, has elaborately dealt with this issue. It recorded the factual matrix that the assessee in that case purchased and crushed sugarcane and paid price for the purchase during crushing seasons 1996-97 and 1997- 98, firstly, at the time of purchase of sugarcane and then, later