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3 results for “condonation of delay”+ Section 11(2)clear

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Key Topics

Section 106Section 54B3Condonation of Delay3Section 1482Section 12A2Exemption2

COMMISSIONER OF INCOME TAX (EXEMPTIONS), CHANDIGARH vs. M/S RURAL EDUCATION AND WOMEN WELFARE SOCIETY

The appeal is dismissed

ITA/434/2019HC Punjab & Haryana13 Jan 2020

Bench: MR. JUSTICE AJAY TEWARI,MR. JUSTICE AVNEESH JHINGAN

Section 10Section 12A

delay of 11 days in filing the present appeal is condoned. ITA No.434 of 2019: This appeal has been filed against the order dated 17.1.2019 passed by the Income Tax Appellate Tribunal Camp Bench at Jalandhar (for short, 'the Tribunal') allowing the appeal of the assessee and thereby holding it entitled for exemption/approval under Section

PR. COMMISSIONER OF INCOME TAX (CENTRAL) LUDHIANA vs. M/S PUNJAB RICE LAND PVT LTD

The Appeals are dismissed

ITA/221/2023HC Punjab & Haryana06 Mar 2024

MR. JUSTICE SANJEEV PRAKASH SHARMA,MRS. JUSTICE SUDEEPTI SHARMA

Bench:
Section 148

11:58 I attest to the accuracy and integrity of this document {2024:PHHC:032279-DB} ITA-221-2023 (O&M) and ITA-223-2023 (O&M) Page 2 of 3 CM-21926-CII-2023 in ITA-221-2023 CM-21933-CII-2023 in ITA-223-2023 3. These applications are filed by the appellant(s) seeking condonation of delay

BAHADUR SINGH vs. COMMISSIONER INCOME TAX (APPEALS) FARIDABAD AND ANOTHER

ITA/56/2020HC Punjab & Haryana10 Feb 2020

Bench: MR. JUSTICE AJAY TEWARI,MR. JUSTICE AVNEESH JHINGAN

Section 260Section 54B

2. The case of the appellant is that he and his three brothers had sold jointly owned land and for his 1/4th share he purchased land in the name of his wife and claimed exemption under Section 54B of the Act. The authorities below declined the exemption in view of judgment of this Court in Commissioner of Income-Tax, Faridabad