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69 results for “condonation of delay”+ Section 91clear

Sorted by relevance

Mumbai370Chennai319Delhi226Kolkata198Bangalore180Ahmedabad143Karnataka124Hyderabad104Chandigarh94Jaipur89Nagpur87Pune69Indore50Surat44Raipur37Calcutta37Visakhapatnam31Patna29Cochin25Lucknow23Rajkot22Kerala17Cuttack17Guwahati15SC9Amritsar9Agra8Allahabad8Telangana6Rajasthan5Jodhpur5Panaji4Jabalpur4Varanasi4Andhra Pradesh1Orissa1

Key Topics

Section 143(3)69Addition to Income50Section 12A38Deduction33Section 26331Section 25029Section 1129Section 143(1)25Disallowance

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)

section 139 of the Act is condoned. (ii) In all other cases of belated applications in filing Form no. 10B for years prior to AY 2018-19, the Commissioners of Income-tax are authorized to admit such applications for condonation of delay u/s 119(2)(b) of the Act. The Commissioners will while entertaining such belated applications in filing Form

Showing 1–20 of 69 · Page 1 of 4

25
Section 10(20)24
Section 15422
Condonation of Delay17

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

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

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 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 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

FCL GAHU KAMGAR SAHKARI PAT SANSTHA MARYADIT,MANMAD vs. INCOME TAX OFFICER, WARD 1, MALEGAON, MALEGAON

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

ITA 1067/PUN/2025[2021-22]Status: DisposedITAT Pune04 Jun 2025AY 2021-22

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.1067/Pun/2025 िनधा"रण वष" / Assessment Year: 2021-22 Fcl Gahu Komgar Sahakari V The Income Tax Officer, Pat Sanstha Maryadit, S Ward-1, Malegaon. New Hall, Food Corporation Of India, Tal Nangaon, Manmad. Maharashtra – 423104. Pan: Aaaaf1271D Appellant/ Assessee Respondent / Revenue Assessee By None. Revenue By Smt. Sonal L Sonkavde –Addl.Cit(Dr) Date Of Hearing 02/06/2025 Date Of Pronouncement 04/06/2025 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Is An Appeal Filed By The Assessee Directed Against The Order Of Ld.Commissioner Of Income Tax(Appeal)[Nfac], Delhi Under Section 250 Of The Income Tax Act, 1961 Dated 25.02.2025 For The A.Y.2021-22. The Assessee Has Raised The Following Grounds Of Appeal :

Section 139(1)Section 143(2)Section 143(3)Section 250Section 70Section 80PSection 80P(2)(a)Section 80P(2)(d)Section 81

condone the delay and not on the merits on the case. 3. On the facts and in the circumstances of the case and in law the learned CIT(A) has not appreciated the fact that the issue of disallowance of deduction claimed u/s 80P of the Act on interest earned from deposits with Co-operative / Scheduled banks has been already

BIBLE FELLOWSHIP CENTRE WAGHOLI,PUNE vs. ITO, EXEMPTION, WARD-1(2), PUNE, PUNE

In the result, appeal filed by the assessee is allowed as per the terms indicated above

ITA 1887/PUN/2025[2016-17]Status: DisposedITAT Pune31 Oct 2025AY 2016-17

Bench: Dr.Manish Borad

For Appellant: Shri B.C. MalakarFor Respondent: Shri Manoj Tripathi
Section 11Section 11(1)(a)Section 139(1)Section 143(2)Section 143(3)Section 80G

section 139(1) of the Act, the said claim was also denied and total income assessed at Rs.12,91,924/-. 4. Aggrieved assessee preferred appeal before ld.CIT(A) but failed to succeed. Now the assessee is in appeal before this Tribunal. 5. Ld. Counsel for the assessee contended that Audit Report on Form No.10B has been furnished on 29.10.2016 which

LATE VISHWAS GAJMAL SONAWANE,DHULE vs. ITO, WARD-1, DHULE, DHULE

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

ITA 194/PUN/2026[2012-13]Status: DisposedITAT Pune17 Mar 2026AY 2012-13

Bench: Dr.Manish Boradआयकर अपील सं. / Ita No.194/Pun/2026 Assessment Year : 2012-13 Late Vishwas Gajmal Sonawane, Vs. Income Tax Officer, Through Legal Heir Milind Ward-1, Dhule Vishwas Gajmal, Plot No.40, Vishwasindhu Sneh Nagar, Station Road, Opp. Khandal Vipra Bhavan, Dhule – 424 001, Maharashtra Pan : Ablps6973N Appellant Respondent

For Appellant: NoneFor Respondent: Shri Dayanand Jawalikar
Section 139Section 143Section 148Section 154Section 2(14)Section 271(1)(c)

section 154 of the I.T. Act, 1961”. 4. Dissatisfied assessee preferred appeal before ld.CIT(A) but with a delay of 971 days and ld.CIT(A) dismissed the appeal of the assessee in limine by observing as under : 4. In view of the above legal position and considering the facts of the case and submissions of the appellant, it appears that

VARDAYINI CO-OPERATIVE HOUSING SOCIETY LIMITED,PUNE vs. INCOME TAX OFFICER, WARD-2(2), PUNE, PUNE

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

ITA 1991/PUN/2024[2020-21]Status: DisposedITAT Pune29 May 2025AY 2020-21

Bench: Shri Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.1991/Pun/2024 िनधा"रण वष" / Assessment Year : 2020-21 Vardayini Co-Operative Vs. Ito, Ward-2(2), Pune. Housing Society Limited, Plot No.96, Vardayini Sangruh Marva, Pashan Sus Road, Pune- 411021. Pan : Aabav3603Q Appellant Respondent Assessee By : Shri Pramod S. Shingte Revenue By : Shri Arvind Desai Date Of Hearing : 05.03.2025 Date Of Pronouncement : 29.05.2025 आदेश / Order Per Vinay Bhamore, Jm: This Appeal Filed By The Assessee Is Directed Against The Order Dated 25.07.2024 Passed By Ld. Cit(A)/Nfac For The Assessment Year 2020-21. 2. The Appellant Has Raised The Following Grounds Of Appeal :- “1. On The Facts & In The Circumstances Of The Case & In Law, Lower Authorities Have Erred In Considering The Gross Total Income Of Rs. 6,32,09,055/- As Assessed Income Of The Appellant, Without Appreciating The Fact That Out Of This Rs. 5,35,00,000/- Is Already Offered For Taxation & Taxes Due Thereon Are Fully Paid

For Appellant: Shri Pramod S. ShingteFor Respondent: Shri Arvind Desai
Section 139(4)Section 143(2)Section 144Section 80ASection 80PSection 80P(2)(d)

91 taxmann.com 137 (SC). Ld. AR accordingly requested before the bench to set-aside the order passed by Ld. CIT(A)/NFAC and further requested to remand the matter back to the Assessing Officer to decide the issue afresh in the light of judgement passed by Hon’ble Supreme Court in the case of Venkatesh Premises Co-operative Society

ANIL HANUMANT CHOUDHARI,PUNE vs. INCOME TAX OFFICER WARD 8(3) PUNE, PUNE

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

ITA 406/PUN/2025[2020-21]Status: DisposedITAT Pune25 Nov 2025AY 2020-21

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

For Appellant: Shri B.R. BarveFor Respondent: Shri Ramnath P. Murkunde
Section 143(2)Section 144Section 251Section 54F

condoned the delay in submitting ITR-V and both the returns are valid returns. 4) The Ld. CIT(A) erred in passing the final appeal order without taking into consideration the point of dispute (i.e. difference between ready reckoner value of the property and stamp duty paid on the apparent consideration) or referring the case back to the file

DY. COMMISSIONER OF INCOME TAX, CIRCLE-1(1), PUNE, PUNE vs. MUKUND MANOHAR SANGAMNERKAR, PUNE

In the result, the cross objection filed by the assessee in C

ITA 1092/PUN/2023[2017-18]Status: DisposedITAT Pune16 Oct 2024AY 2017-18

Bench: Shri R. K. Panda & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.1092/Pun/2023 िनधा"रण वष" / Assessment Year: 2017-18 Dcit, Circle-1(1), Pune. Vs. Mukund Manohar Sangamnerkar, 210/B, Amogh, Opp. Ganjave Chowk, Navi Peth, Near Lokmanya Wachanalay, Pune- 411030. Pan : Adxps4789A Appellant Respondent C.O. No.09/Pun/2024 (Arising Out Of Ita No.1092/Pun/2023) िनधा"रण वष" / Assessment Year: 2017-18 Mukund Manohar Vs. Dcit, Circle-1(1), Pune. Sangamnerkar, 210/B, Amogh, Opp. Ganjave Chowk, Navi Peth, Near Lokmanya Wachanalay, Pune- 411030. Pan : Adxps4789A Appellant Respondent Revenue By : Shri Ramnath P. Murkunde Assessee By : Shri Abhay A. Avchat Date Of Hearing : 06.08.2024 Date Of Pronouncement : 16.10.2024 आदेश / Order Per Vinay Bhamore, Jm: This Appeal Filed By The Revenue Is Directed Against The Order Dated 24.08.2023 Passed By Ld. Cit(A)/Nfac For The Assessment

For Appellant: Shri Abhay A. AvchatFor Respondent: Shri Ramnath P. Murkunde
Section 143(2)Section 68

section 68 gets invoked? 2) Whether on the facts and the circumstances of the case and in law, the Ld. CIT(A) erred in deleting the addition made by the AO u/s 69 of the Act (inadvertently mentioned as u/s 68 in assessment order) on account of the FD/investments not recorded in the books of account, without considering the fact

SHRIRANG GOVIND PHADTARE,PUNE vs. ITO WARD 10(1), PUNE, PUNE

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

ITA 17/PUN/2025[2016-17]Status: DisposedITAT Pune11 Feb 2025AY 2016-17

Bench: Dr. Manish Borad & Ms Astha Chandraआयकर अपील सं. / Ita No.17/Pun/2025 धििाारण वषा / Assessment Year: 2016-2017 Shrirang Govind Phadtare, Vs Ito, Ward 10(1), 01 Alephata, Junnar, Pune- Pune 412411 Maharashtra Pan-Aarpp6204E Appellant Respondent

For Appellant: NoneFor Respondent: Shri Abhishek Meshram
Section 147Section 250Section 68

Condoned the delay in filing the appeal as the delay was due to time lost in appointment of tax consultant and health issues of the appellant. ii. Adjudicated the appeal on merit and the submission made by the appellant on merit. 2. The learned CIT(A) erred in law and on facts in upholding the action of learned AOin assessing

SPRINGER NATURE TECHNOLOGY AND PUBLISHING SOLUTIONS PRIVATE LIMITED,PUNE vs. THE DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE 5, PUNE, PUNE

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

ITA 2800/PUN/2024[2020-21]Status: DisposedITAT Pune14 May 2025AY 2020-21

Bench: Dr.Manish Borad & Shri Vinay Bhamore

For Appellant: Shri Vishal KalraFor Respondent: Shri Ajay Kumar Keshari
Section 10ASection 115JSection 143(1)Section 143(3)Section 144BSection 234ASection 250Section 36(1)Section 36(1)(va)

section 234C of the Act, without assigning any reasons whatsoever. 13. Each of the aforesaid grounds are without prejudice to each other. 14. The Appellant craves leave to add, to amend, to alter, to substitute, and to withdraw any or all of the above grounds of appeal.” 4. Brief facts of the case are that the assessee is a Private

SPRINGER NATURE TECHNOLOGY AND PUBLISHING SOLUTIONS PRIVATE LIMITED,PUNE vs. THE ASSESSMENT UNIT, INCOME TAX DEPARTMENT AND THE DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE 5, PUNE, PUNE

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

ITA 1141/PUN/2023[2020-21]Status: DisposedITAT Pune14 May 2025AY 2020-21

Bench: Dr.Manish Borad & Shri Vinay Bhamore

For Appellant: Shri Vishal KalraFor Respondent: Shri Ajay Kumar Keshari
Section 10ASection 115JSection 143(1)Section 143(3)Section 144BSection 234ASection 250Section 36(1)Section 36(1)(va)

section 234C of the Act, without assigning any reasons whatsoever. 13. Each of the aforesaid grounds are without prejudice to each other. 14. The Appellant craves leave to add, to amend, to alter, to substitute, and to withdraw any or all of the above grounds of appeal.” 4. Brief facts of the case are that the assessee is a Private

CTR MANUFACTURING INDUSTRIES PRIVATE LIMITED,PUNE vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 1(1), PUNE, PUNE

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

ITA 347/PUN/2024[2016-17]Status: DisposedITAT Pune21 May 2024AY 2016-17

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

For Appellant: Shri Rajendra AgiwalFor Respondent: Shri Ramnath P. Murkunde
Section 10(34)Section 115JSection 143(1)Section 143(2)Section 14ASection 156Section 234BSection 250Section 271(1)(C)Section 271(1)(c)

91,322.00 being claimed under section 115JAA of the Act in the return of Income, while computing demand under section 156 of the Act; Levy of interest under section 234B of the Act 10. erred in levying interest of Rs.55,90,631.00 as interest under section 234B of the Act; Initiation of penalty under section

SWAPNIL RAJARAM KOLAMBE,JALGAON vs. ACIT, CENTRAL CIRCLE-1, NASHIK, NASHIK

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

ITA 556/PUN/2024[2018-19]Status: DisposedITAT Pune20 May 2024AY 2018-19

Bench: Shri Inturi Rama Raoआयकर अपील सं. / Ita No.556/Pun/2024 "नधा"रण वष" / Assessment Year : 2018-19

For Respondent: None
Section 115BSection 133ASection 143(3)Section 69

condone the delay in filing the appeal. 8. As regards the merits of the addition, on mere perusal of contents of para 7 of the CIT(A) order as well as para 12 of the assessment order, it would be evident that the relevant assets were not acquired during the previous year relevant to the year under consideration. This

AMIT SURESH AGRAWAL,SATARA vs. ITO WARD-2, SATARA

In the result, appeal of the assessee is partly allowed

ITA 2225/PUN/2025[2016-17]Status: DisposedITAT Pune30 Oct 2025AY 2016-17

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपऩल सं. / Ita No.2225/Pun/2025 निर्धारण वषा / Assessment Year: 2016-17 Amit Suresh Agrawal, V The Income Tax Officer, Amit Trading Co, Plot No.35, S Ward-2, Satara. Satara – 415002. Maharashtra. Pan: Abgpa2925D Appellant/ Assessee Respondent / Revenue Assessee By Shri Suhas Kulkarni – Advocate Revenue By Shri Eknath Abhang – Add.Cit(Dr) Date Of Hearing 30/10/2025 Date Of Pronouncement 30/10/2025 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.2016-17 Dated 02.04.2025 Emanating From The Assessment Order Passed Under Section 147 R.W.S 144B Of The Income Tax Act, 1961 Dated 10.05.2023. The Assessee Has Raised The Following Grounds Of Appeal :

Section 147Section 148Section 149(1)(b)Section 151Section 151ASection 153ASection 153CSection 250Section 271(1)(c)Section 68

Section 151(ii) of the Income Tax Act. In view thereof, the initiationof proceedings itself is without any jurisdiction. Hence, the same is liable to be quashed. 10. Accordingly, the impugned proceedings of the 3rd respondent dated 30.05.2023 is hereby quashed.‖ 7.4 Accordingly, for all the reasons mentioned above, the Grounds No.1 and 2 raised by the assessee are allowed

RAVINDRA BHAUSAHEB MADHAVAI ,NASHIK vs. ITO WARD 1(1), NASHIK

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

ITA 1737/PUN/2024[2013-14]Status: DisposedITAT Pune12 Nov 2024AY 2013-14

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.1737/Pun/2024 "नधा"रण वष" / Assessment Year : 2013-14

For Appellant: NoneFor Respondent: Shri Arvind Desai
Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 144Section 250

condone the delay of 407 days and proceed for adjudication of appeal on merits. 6. Brief facts of the case emanating from the record are that the assessee is an individual engaged in the business of Builder and Land Developers. The assessee filed the return of income for the A.Y. 2013-14 on 30.09.2013 disclosing total income of Rs.8