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12 results for “condonation of delay”+ Section 206clear

Sorted by relevance

Chennai169Karnataka123Pune119Kolkata77Mumbai76Delhi68Raipur62Chandigarh59Ahmedabad57Nagpur54Bangalore38Calcutta35Surat28Jaipur27Hyderabad23Rajkot12Guwahati7Indore7Varanasi5Agra5Patna5Dehradun3Cuttack3Amritsar3Visakhapatnam2Lucknow2Panaji2SC2Andhra Pradesh1Jodhpur1Cochin1Rajasthan1

Key Topics

Section 80P(2)(d)12Section 206C(7)12Section 206C(6)12Section 142(1)8Section 270A6Section 80G5Section 143(3)5Section 234E5Limitation/Time-bar

KANTABEN VAJUBHAI PAGHADAL,RAJKOT, GUJARAT vs. ITO WD 1(2)(1), RAJKOT, RAJKOT

In the result, appeal filed by the assessee is allowed

ITA 552/RJT/2025[2016-17]Status: DisposedITAT Rajkot28 Nov 2025AY 2016-17

Bench: Dr. Arjun Lal Sainiआयकरअपीलसं./Ita No.552/Rjt/2025 "नधा"रणवष" / Assessment Year: (2016-17) (Hybrid Hearing) Kantaben Vajubhai Paghadal Vs. It-Office, New Aayakar At- Charan Samadhiyala, Bhawan, Jetpur – 360370(Gujarat) Rajkot - 360370 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Cxmpp2962D (Appellant) (Respondent)

For Appellant: Shri Sagar Shah, Ld. ARFor Respondent: Shri Abhimanyu Singh Yadav, Ld. Sr. DR
Section 10(37)Section 143(3)Section 145BSection 250Section 56

condone the delay. 3. On merit, Learned Counsel for the assessee, submitted that the issue involved in the appeal of the assessee is that assessee had received interest on enhanced compensation of Rs. 18,51,082/- on account of compulsory acquisition of agricultural land, which is exempted under section 10(37) of the Income tax Act 1961. However, assessing officer

5
TDS5
Deduction4
Penalty4

BHAVESHBHAI HARIBHAI KANANI,JAMNAGAR vs. ITO WARD 2(10) JAMNAGAR, JAMNAGAR

In the result, appeal filed by the assessee is partially allowed in above terms

ITA 233/RJT/2025[2018-19]Status: DisposedITAT Rajkot24 Nov 2025AY 2018-19

Bench: Dr. Arjun Lal Sainiआयकरअपील सं. /Ita No.233/Rjt/2025 िनधा"रण वष"/Assessment Year : 2018-19 बनाम/ Bhaveshbhai Haribhai Kanani Income Tax Officer Plot No. E211, Gidc Phase-2, Vs Ward – 2(10), Jamnagar Dared, Jamnagar, Gujarat - 361008 "ायीलेखासं./जीआइआरसं./Pan/Gir No.: Acypk5085F (अपीलाथ"/Appellant) (""थ"/Respondent)

For Appellant: Shri Chetan Agarwal, Ld. ARFor Respondent: Shri Abhimanyu Singh Yadav, Ld. Sr. DR
Section 142(1)Section 143(2)Section 143(3)Section 250Section 44A

condone the delay. 5. The grounds of appeal raised by the assessee are as follows: “1. The ld.CIT(A) erred in law as well as on fact in upholding in addition of Rs.39,82,206/- made by Id.AO by estimating profit @4% on gross sales turnover and in adopting profit rate of 4% without considering nature of business, past history

SHREE JAMNAGAR JILLA SAHAKARI KHARID VECHAN SANGH LIMITED,JAMNAGAR vs. DCIT-CIR-2(1), JAMNAGAR

In the result, appeal filed by the assessee is allowed

ITA 223/RJT/2025[2018-2019]Status: DisposedITAT Rajkot16 May 2025AY 2018-2019

Bench: Dr. Arjun Lal Sainiआयकर अपील सं./ Ita No.223/Rjt/2025 "नधा"रण वष"/Assessment Year : 2018-19

For Appellant: Ms. Janvi Shah, ARFor Respondent: Shri Dheeraj Kumr Gupta, Sr-DR
Section 142(1)Section 144Section 250Section 80P(2)(d)

condone the delay in filing appeal before ld. CIT(A). 6. On merit, I note that while passing assessment order, the AO made addition of Rs.12,31,766/- on account of 80P(2)(d) of the Act. The Ld. Counsel for the assessee invited my attention to the order dated 31.07.2024, passed by this Division Bench of this Tribunal

JAIN SANGHATANA FOUNDATION-JAMNAGAR,JAMNAGAR vs. THE PRINCIPAL COMMISSIONER OF INCOME TAX (EXEMPTION), AHMEDABAD

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

ITA 359/RJT/2025[2025-26]Status: DisposedITAT Rajkot03 Oct 2025AY 2025-26

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकरअपीलसं./Ita No. 359/Rjt/2025 ("नधा"रणवष" / Assessment Year: (2025-26) Jain Sanghatana Foundation -Jamnagar, Cit (Exemption), Ahmedabad Vs. 15 Sidhbath Complex, K V Road, Aayakar Bhawan, Anandnagar- Jamnagar - 361001 Prahladnagar Road, Ahmedabad - 380015 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aajaj8198C (Appellant) (Respondent) Appellant By : Shri Sagar Shah, Ld. Ar Respondent By : Shri Sanjay Punglia, Ld. Sr. (Dr) Date Of Hearing : 07/07/2025 Date Of Pronouncement : 03/10/2025

For Appellant: Shri Sagar Shah, Ld. ARFor Respondent: Shri Sanjay Punglia, Ld. Sr. (DR)
Section 6Section 80GSection 80G(5)(iii)

condoned the delay in filing appeal by 421 days. 7. Brief facts of the case that the Appellant is an AOP which has been engaged in the Charitable Activities registered under the Bombay Public Charitable Trust Act, 1950 having Registration No. F/1354/Jamnagar. The Trust is also registered under section 12A(1)(ac) (iii) of the act, the copy

SULTANPUR JUTH SEVA SAHKARI MANDLI LTD,RAJKOT vs. ASSESSMENT UNIT, NFAC (PRESENT JURIS. ACIT-DICT CIR 1(1) RAJKOT), RAJKOT

In the result, appeal filed by the assessee is allowed

ITA 492/RJT/2024[2018-19]Status: DisposedITAT Rajkot27 Feb 2025AY 2018-19

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं./Ita No.492 & 493 & 697/Rjt/2024 ("नधा"रण वष"/Assessment Year: (2018-19 & 2020-21) Sultanpur Juth Seva Sahkari Assessment Unit, Nfac Mandali Ltd. (Present Juris. Acit-Dcit Vs. Cir-1(1) Sultanpur, At Sultanpur Tal: Gondal, Dist. It Office, New Aayakar Bhavan, Vatiaka, Rajkot – 364470 Rajkot - 360001 "थायी लेखा सं./जीआइआरसं./Pan/Gir No.: Aaabs0194F (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri Sulabh Pad Shah, Ld. ARFor Respondent: Shri Abhimanyu Singh Yadav, Ld. Sr. DR
Section 142(1)Section 143(3)Section 270ASection 80P(2)(a)Section 80P(2)(d)

condone the delay and admit these appeals for hearing. 5. First, we shall take two appeals in quantum proceedings, in ITA No. 492 & 493/Rjt/2024, for Assessment Year 2018-19 & 2020-21. When these two appeals were called out for hearing, Learned Counsel for the assessee, invited our attention to the order dated 31.07.2024, Passed by the Division Bench of this

SULTANPUR JUTH SEVA SAHKARI MANDLI LTD,RAJKOT vs. ASSESSMENT UNIT, NFAC (PRESENT JURIS. ACIT-DCIT CIR 1(1),, RAJKOT

In the result, appeal filed by the assessee is allowed

ITA 493/RJT/2024[2020-21]Status: DisposedITAT Rajkot27 Feb 2025AY 2020-21

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं./Ita No.492 & 493 & 697/Rjt/2024 ("नधा"रण वष"/Assessment Year: (2018-19 & 2020-21) Sultanpur Juth Seva Sahkari Assessment Unit, Nfac Mandali Ltd. (Present Juris. Acit-Dcit Vs. Cir-1(1) Sultanpur, At Sultanpur Tal: Gondal, Dist. It Office, New Aayakar Bhavan, Vatiaka, Rajkot – 364470 Rajkot - 360001 "थायी लेखा सं./जीआइआरसं./Pan/Gir No.: Aaabs0194F (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri Sulabh Pad Shah, Ld. ARFor Respondent: Shri Abhimanyu Singh Yadav, Ld. Sr. DR
Section 142(1)Section 143(3)Section 270ASection 80P(2)(a)Section 80P(2)(d)

condone the delay and admit these appeals for hearing. 5. First, we shall take two appeals in quantum proceedings, in ITA No. 492 & 493/Rjt/2024, for Assessment Year 2018-19 & 2020-21. When these two appeals were called out for hearing, Learned Counsel for the assessee, invited our attention to the order dated 31.07.2024, Passed by the Division Bench of this

SULTANPUR JUTH SEVA SAHAKARI MANDALI LTD.,SULTANPUR, TAL. GONDAL, DIST. RAJKOT vs. THE DCIT, CIRCLE-1 (1), RAJKOT

In the result, appeal filed by the assessee is allowed

ITA 697/RJT/2024[2018-19]Status: DisposedITAT Rajkot27 Feb 2025AY 2018-19

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं./Ita No.492 & 493 & 697/Rjt/2024 ("नधा"रण वष"/Assessment Year: (2018-19 & 2020-21) Sultanpur Juth Seva Sahkari Assessment Unit, Nfac Mandali Ltd. (Present Juris. Acit-Dcit Vs. Cir-1(1) Sultanpur, At Sultanpur Tal: Gondal, Dist. It Office, New Aayakar Bhavan, Vatiaka, Rajkot – 364470 Rajkot - 360001 "थायी लेखा सं./जीआइआरसं./Pan/Gir No.: Aaabs0194F (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri Sulabh Pad Shah, Ld. ARFor Respondent: Shri Abhimanyu Singh Yadav, Ld. Sr. DR
Section 142(1)Section 143(3)Section 270ASection 80P(2)(a)Section 80P(2)(d)

condone the delay and admit these appeals for hearing. 5. First, we shall take two appeals in quantum proceedings, in ITA No. 492 & 493/Rjt/2024, for Assessment Year 2018-19 & 2020-21. When these two appeals were called out for hearing, Learned Counsel for the assessee, invited our attention to the order dated 31.07.2024, Passed by the Division Bench of this

SHRI BABULAL MIYARAM GADRI,JAMNAGAR vs. THE ITO, TDS-3,, JAMNAGAR

In the result, the matter is being restored to the file of the Ld

ITA 54/RJT/2023[2016-17]Status: DisposedITAT Rajkot04 Aug 2023AY 2016-17

Bench: Shri Waseem Ahmed & Shri Siddhartha Nautiyal

For Appellant: Shri Mehul Ranpura, A.RFor Respondent: Shri Sanjeev Ranjan, Sr. DR
Section 206CSection 206C(6)Section 206C(7)

condoned by Hon'ble Madras High Court in the case of Adisankara Spg. Mills (P.) Ltd. Thus, assessee could not have ITA Nos.51to54/Rjt/2023 Shri Babulal MIyaram Gadri vs. ITO Asst.Years –2013-14 to 2016-17 been deemed as one in default under section 206C(6D) of the Act or liable for interest under section 206(7)." In the case

SHRI BABULAL MIYARAM GADRI,JAMNAGAR vs. THE ITO, TDS-3,, JAMNAGAR

In the result, the matter is being restored to the file of the Ld

ITA 52/RJT/2023[2014-15]Status: DisposedITAT Rajkot04 Aug 2023AY 2014-15

Bench: Shri Waseem Ahmed & Shri Siddhartha Nautiyal

For Appellant: Shri Mehul Ranpura, A.RFor Respondent: Shri Sanjeev Ranjan, Sr. DR
Section 206CSection 206C(6)Section 206C(7)

condoned by Hon'ble Madras High Court in the case of Adisankara Spg. Mills (P.) Ltd. Thus, assessee could not have ITA Nos.51to54/Rjt/2023 Shri Babulal MIyaram Gadri vs. ITO Asst.Years –2013-14 to 2016-17 been deemed as one in default under section 206C(6D) of the Act or liable for interest under section 206(7)." In the case

SHRI BABULAL MIYARAM GADRI,JAMNAGAR vs. THE ITO, TDS-3,, JAMNAGAR

In the result, the matter is being restored to the file of the Ld

ITA 51/RJT/2023[2013-14]Status: DisposedITAT Rajkot04 Aug 2023AY 2013-14

Bench: Shri Waseem Ahmed & Shri Siddhartha Nautiyal

For Appellant: Shri Mehul Ranpura, A.RFor Respondent: Shri Sanjeev Ranjan, Sr. DR
Section 206CSection 206C(6)Section 206C(7)

condoned by Hon'ble Madras High Court in the case of Adisankara Spg. Mills (P.) Ltd. Thus, assessee could not have ITA Nos.51to54/Rjt/2023 Shri Babulal MIyaram Gadri vs. ITO Asst.Years –2013-14 to 2016-17 been deemed as one in default under section 206C(6D) of the Act or liable for interest under section 206(7)." In the case

SHRI BABULAL MIYARAM GADRI,JAMNAGAR vs. THE ITO, TDS-3,, JAMNAGAR

In the result, the matter is being restored to the file of the Ld

ITA 53/RJT/2023[2015-16]Status: DisposedITAT Rajkot04 Aug 2023AY 2015-16

Bench: Shri Waseem Ahmed & Shri Siddhartha Nautiyal

For Appellant: Shri Mehul Ranpura, A.RFor Respondent: Shri Sanjeev Ranjan, Sr. DR
Section 206CSection 206C(6)Section 206C(7)

condoned by Hon'ble Madras High Court in the case of Adisankara Spg. Mills (P.) Ltd. Thus, assessee could not have ITA Nos.51to54/Rjt/2023 Shri Babulal MIyaram Gadri vs. ITO Asst.Years –2013-14 to 2016-17 been deemed as one in default under section 206C(6D) of the Act or liable for interest under section 206(7)." In the case

VIMALBHAI MOHANBHAI NARIYA PROP. S.M. CORPORATION,,JAMNAGAR vs. THE INCOME TAX OFFICER, TDS-3, , JAMNAGAR

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

ITA 359/RJT/2018[2013-14]Status: DisposedITAT Rajkot19 May 2025AY 2013-14

Bench: Dr. Arjun Lal Saini. & Dinesh Mohan Sinhaआयकरअपीलसं./ Ita No. 359/Rjt/2018 िनधा"रणवष" / Assessment Year: (2013-14) (Hybrid Hearing)

For Appellant: Shri V. P. Sutaria, Ld. ARFor Respondent: Shri Abhimanyu Singh Yadav, Ld. Sr. DR
Section 206Section 206CSection 206C(1)Section 234ESection 234eSection 260CSection 44A

206(c) he is required to collect TCS if the scrap is sold to other traders. The assessee sells brass scrap to brass part manufactures and hence, he is not liable to collect TCS. The books of accounts of the assessee is audited u/s. 44AB of the I. T. Act. The assessee has received declaration in prescribed format in Form