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3 results for “condonation of delay”+ Section 234clear

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Key Topics

Section 2713Section 271(1)(c)3Section 12A2Section 2502Section 143(3)2Addition to Income2

DAWOODI BOHRA JAMAT VERAVAL,VERAVAL vs. THE COMMISSIONER OF INCOME TAX (EXEMPTIONS), RAJKOT

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

ITA 145/RJT/2024[2023-2024]Status: DisposedITAT Rajkot14 Feb 2025AY 2023-2024

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं./Ita No. 145/Rjt/2024 (Assessment Year: Na) (Hybrid Hearing) Dawoodi Bohra Jamat Veraval. Vs. Cit(Exemption), Mochi Bazar, At Mochi Bazar, Floor-6, Aayakar Bhavan Veraval-362265. (Vejalpur), Nr: Sachin Tower, 100Ft Road, Anandnagar- Prahladnagar Road, Ahmedabad – 380015

Section 12A

condoned the delay of 234 days and the appeal to be heard on merit. 6. Facts of the case are that the Zakirhusain F. Vhora manager of Dawoodi Bohra Jamat has apply for registration of the trust u/s. 12AB of the I.T. Act, 1961 was filed electronically and as per data available in ITBA, the same is filed on 24/11/2022

UMIYAJI STEEL INDUSTRIES,RAJKOT vs. THE INCOME TAX OFFICER, WARD-1(1)(1), RAJKOT

The appeal is DISMISSED

ITA 183/RJT/2025[2015-16]Status: Heard
ITAT Rajkot
14 Aug 2025
AY 2015-16

Bench: Dr. Arjun Lal Saini & Shri Diesh Mohan Sinha

For Appellant: Shri Samir Bhuptani, Ld. ARFor Respondent: Shri Abhimanyu Singh Yadav, Ld. Sr. DR
Section 143(3)Section 250

condoned the delay of 294 days in filing the appeal by the assessee. 7. Brief facts of the case that the appellant had filed return of income for the assessment year under consideration on 20/12/2016 declaring total income at Rs.NIL. The said return of income was duly processed at CPC u/s 143(1) of the Act. Further, the case

ANUP A. SHAH,,RAJKOT-GUJARAT vs. THE ASSTT. COMMR. OF INCOME TAX, CIRCLE-2,, RAJKOT-GUJARAT

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

ITA 106/RJT/2017[2005-06]Status: DisposedITAT Rajkot31 Mar 2023AY 2005-06

Bench: Shri Waseem Ahmed & Ms Madhumita Royआयकर अपील सं./Ita No. 106/Rjt/2017 िनधा"रण िनधा"रण वष" िनधा"रण िनधा"रण वष" वष"/Asstt. Years: 2005-2006 वष"

For Appellant: Shri Chetan Agrawal, A.RFor Respondent: Shri B.D. Gupta, Sr. D.R
Section 143(3)Section 271Section 271(1)(c)Section 40A

condone the delay in filing of appeal for 30 days and proceed to adjudicate the issue on merit. 5. The assessee has raised the following grounds of appeal: 1. The grounds raised in this appeal are without prejudice to one another. 2. The Learned CIT(A)-2 erred in law and on facts in confirming the penalty u/s.271