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3 results for “condonation of delay”+ Section 220(2)clear

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Patna468Chennai101Mumbai72Delhi71Pune57Ahmedabad56Kolkata49Jaipur37Bangalore34Panaji30Visakhapatnam27Hyderabad24Indore14Nagpur13Cochin12Guwahati11Lucknow11Chandigarh9Cuttack7Raipur7Agra6Dehradun5Surat4Rajkot3Amritsar3SC2Varanasi2Ranchi1Jodhpur1

Key Topics

Section 234A9Section 2215Section 113Section 1542Section 234B2Section 143(1)2

M/S COBRA KCL JV,,RAJKOT-GUJARAT vs. THE ASSTT. COMMR. OF INCOME TAX, TDS- CIRCLE,, RAJKOT-GUJARAT

In the result, appeal of the assessee is dismissed

ITA 209/RJT/2019[2011-12]Status: DisposedITAT Rajkot16 Jun 2023AY 2011-12

Bench: Ms. Suchitra Kamble & Shri Waseem Ahmedassessment Year: 2011-12

Section 143Section 220Section 221Section 221(1)

condoned. 6. The Ld. AR submitted that the assessee is engaged in the business of development of infrastructure facility i.e. construction of roads, dams, water supply etc. on behalf of Government and the assessee is assessed to tax since long. The assessee has already deposited TDS amount of Rs.51,24,468/- in the Government account and the period of default

SHRI DHIRENDRA NARBHERAM SHETH,RAJKOT vs. THE INCOME TAX OFFICER- WARD 2 (3) (5), RAJKOT, RAJKOT

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

ITA 181/RJT/2022[2011-12]Status: DisposedITAT Rajkot03 Feb 2023AY 2011-12

Bench: SHRI WASEEM AHMED (Accountant Member), MS. MADHUMITA ROY (Judicial Member)

For Appellant: Shri Fenil Mehta, A.RFor Respondent: Shri B. D. Gupta, Sr. DR
Section 139Section 140ASection 143(3)Section 147Section 148Section 154Section 234ASection 234B

delay. Accordingly, we condone the same in pursuance to the judgment of Hon’ble Supreme Court in the case of Cognizance for Extension of Limitation, In re reported in 125 taxmann.com 151 and proceed to adjudicate the issue on merit. 4. The only issue raised by the assessee is that the learned CIT-A erred in confirming the order

SHRI EKTA EDUCATION TRUST,KESHOD vs. THE ITO EXEMPTION, WARD (2), RAJKOT., RAJKOT

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

ITA 177/RJT/2025[2022-23]Status: DisposedITAT Rajkot29 Aug 2025AY 2022-23

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं./Ita No. 177/Rjt/2025 ("नधा"रण वष"/Assessment Year: (2022-23) Shri Ekta Education Trust बनाम Income Tax Officer (Exemption), Professional Academy Primary Ward-2, Rajkot, New Aayakar /Vs. School, Gokuldham Mangrole Road, Bhawan, Race Course Ring Keshod-362 220 Road, Rajkot-360 001 "थायी लेखा सं./जीआइआरसं./Pan/Gir No.: Aafts 1570 G (अपीलाथ"/Appellant) (""यथ"/Respondent) "नधा"रती क" ओर से/Appellant By : Shri D.M.Rindani, A.R. & Ms. Devina Patel, Ar राज"व क" ओर से/Respondent By : Shri Abhimanyu Singh Yadav, Sr. D.R. सुनवाई क" तार"ख/ Date Of Hearing : 13/08/2025 घोषणा क" तार"ख/Date Of Pronouncement : 29/08/2025 आदेश / O R D E R Per, Dr. Arjun Lal Saini: Captioned Appeal Filed By The Assessee, Pertaining To Assessment Year (Ay) 2022-23, Is Directed Against The Order Under Section 250 Of The Income Tax Act, 1961 (Hereinafter Referred To As “The Act”) Passed By The Learned Commissioner Of Income Tax(Appeal)/Addl/Jcit(A)-1, (In Short “Ld.Cit(A)”, Dated 12.02.2025, Which In Turn Arises Out Of An Order Passed By The Centralized Processing Centre/Assessing Officer U/S 143(1) Of The Act. 2. The Grounds Of Appeal Raised By The Assessee Are As Follows: “1. The Learned Addl/Jcit(A)-1, Visakhapatanam, Erred In Confirming The Action Of The Cpc, Bangalore By Failing To Appreciate That The Actin Of Cpc, Bangalore In Making Adjustments To The Returned Income Of The Appellant By Way Of Intimation U/S 143(1) Of The Act & In Denying The Benefit Of Sec.11 Of The Appellant Was Not A Case Of Permissible Prima Facie Adjustment.

For Appellant: Shri D.M.Rindani, A.R. &For Respondent: Shri Abhimanyu Singh Yadav, Sr. D.R
Section 11Section 139(1)Section 143(1)Section 250

220 Road, Rajkot-360 001 "थायी लेखा सं./जीआइआरसं./PAN/GIR No.: AAFTS 1570 G (अपीलाथ"/Appellant) (""यथ"/Respondent) "नधा"रती क" ओर से/Appellant by : Shri D.M.Rindani, A.R. & Ms. Devina Patel, AR राज"व क" ओर से/Respondent by : Shri Abhimanyu Singh Yadav, Sr. D.R. सुनवाई क" तार"ख/ Date of Hearing : 13/08/2025 घोषणा क" तार"ख/Date of Pronouncement