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3 results for “condonation of delay”+ Section 221(1)clear

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Key Topics

Section 12A6Section 2215Section 133(6)2Addition to Income2

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)

Section 221 (1) of the Act, the assessee filed appeal before the CIT(A). The CIT(A) dismissed the appeal of the assessee. 5. The Ld. AR submitted that there was a delay of 45 days in filing the present appeal for which affidavit was filed on behalf of the assessee. The reasons stated therein appear to be genuine

KUMAR VANJANI,JAMNAGAR vs. INCOME TAX OFFIVER WARD 2(7), JAMNAGAR, JAMNAGAR

In the result, the appeal of the assessee is partly allowed

ITA 275/RJT/2025[2017-18]Status: DisposedITAT Rajkot20 Nov 2025AY 2017-18

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं./Ita Nos. 275/Rjt/2025 (Assessment Year: 2017-18) (Hybrid Hearing)

For Appellant: Shri Chetan Agarwal, Ld. ARFor Respondent: Shri Abhimanyu Singh Yadav, Sr. DR
Section 133(6)Section 144Section 2Section 250

221, Ward-2(7), Sadhna Colony, Ranjit Sagar Jamnagar Road, Jamnagar-361005 "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AGNPV5371J (अपीलाथ"/Appellant) (""यथ"/Respondent) "नधा"रतीक"ओरसे/Assessee by : Shri Chetan Agarwal, Ld. AR राज"वक"ओरसे/Revenue by : Shri Abhimanyu Singh Yadav, Sr. DR सुनवाईक"तार"ख/ Date of Hearing : 27/08/2025 घोषणाक"तार"ख/Date of Pronouncement : 20/11/2025 आदेश/ORDER

SHREE GAMARA SAMAJIK SEVA MANDAL,,SURENDRANAGAR vs. THE COMMISSIONER OF INCOME TAX (EXEMPTIONS),, AHMEDABAD

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

ITA 223/RJT/2017[2014-15]Status: DisposedITAT Rajkot28 Sept 2022AY 2014-15

Bench: Ms. Suchitra Kamble & Shri Waseem Ahmedassessment Year: 2014-15

For Appellant: Written SubmissionFor Respondent: Shri Shramdeep Sinha, CIT (DR)
Section 12A

1) / ITCL /44 has been please to hold that when the evidence by the trust deed and also other documents filed before the department are genuine and the object of the trust as per trust deed is not considered as not coming out of within the definition of the charitable purpose, the Hon. 1TAT was held justify in directing