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11 results for “condonation of delay”+ Section 270A(8)clear

Sorted by relevance

Mumbai97Chandigarh63Chennai57Ahmedabad56Jaipur46Pune39Delhi36Bangalore31Hyderabad28Lucknow24Cochin23Kolkata20Patna20Visakhapatnam17Indore16Surat14Rajkot11Raipur10Nagpur9Cuttack8Jabalpur5Agra3Amritsar2Allahabad2Panaji2Dehradun2Guwahati2Jodhpur2Varanasi1Ranchi1SC1

Key Topics

Section 270A12Section 80P(2)(d)9Penalty9Limitation/Time-bar8Section 142(1)7Condonation of Delay7Section 1445Section 2635Section 69A

M/S. GREEN EARTH BIOGAS PVT. LTD.,SURENDRANAGAR vs. THE PR. CIT-3, AHMEDABAD, AHMEDABAD

In the result, appeal filed by the assessee is dismissed

ITA 185/RJT/2023[2017-18]Status: DisposedITAT Rajkot17 Jul 2025AY 2017-18
Section 263

condone the delay.\n7. Succinctly, the factual panorama of the case is that assessee before us is a\nprivate limited company.The assessee- company had filed return of income for\nthe assessment year (AY) 2017-18, on 13/10/2017, declaring total loss of\nRs.2,36,06,293/-. The assessee`s case was selected for Scrutiny through CASS.\nThe assessment was finalized

MITHAPUR NUTAN BAL SHIKSHAN SANGH,MITHAPUR vs. INCOME TAX OFFICER - WARD (1), DWARKA, DWARKA

In the result, the above penalty appeals filed by the assessee are allowed for statistical purposes

ITA 784/RJT/2025[2018-19]Status: DisposedITAT Rajkot04 Dec 2025AY 2018-19

Bench: Dr. Arjun Lal Sainiआयकर अपील सं./Ita Nos. 783 To 786/Rjt/2025 (Assessment Year: 2018-19 & 2019-20) (Hybrid Hearing) Mithapur Nutan Bal Shikshan Vs. The Ito, Ward-1, Sangh. Dwarka Sangh Bal Mandir Zanda Chowk, Mithapur-361345 (Guj) "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaaam0815C (अपीलाथ"/Assessee) (""यथ"/Respondent)

5
Section 271A4
Deduction4
Section 143(3)3
For Appellant: Shri Vimal Desai, ARFor Respondent: Shri Abhimanyu Singh Yadav, Sr. DR
Section 144Section 270ASection 271A

section 270A of the Income Tax Act, 1961. 2. Since these four penalty appeals, pertain to same assessee, and identical facts are involved, therefore these appeals have been clubbed and heard together and a consolidated order is being passed for the sake of convenience and brevity. For the sake of convenience, the facts narrated in I.T.A Nos. 783 to 786/Rjt/2025

MITHAPUR NUTAN BAL SHIKSHAN SANGH,MITHAPUR vs. INCOME TAX OFFICER - WARD (1), DWARKA, DWARKA

In the result, the above penalty appeals filed by the assessee are allowed for statistical purposes

ITA 786/RJT/2025[2019-20]Status: DisposedITAT Rajkot04 Dec 2025AY 2019-20

Bench: Dr. Arjun Lal Sainiआयकर अपील सं./Ita Nos. 783 To 786/Rjt/2025 (Assessment Year: 2018-19 & 2019-20) (Hybrid Hearing) Mithapur Nutan Bal Shikshan Vs. The Ito, Ward-1, Sangh. Dwarka Sangh Bal Mandir Zanda Chowk, Mithapur-361345 (Guj) "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaaam0815C (अपीलाथ"/Assessee) (""यथ"/Respondent)

For Appellant: Shri Vimal Desai, ARFor Respondent: Shri Abhimanyu Singh Yadav, Sr. DR
Section 144Section 270ASection 271A

section 270A of the Income Tax Act, 1961. 2. Since these four penalty appeals, pertain to same assessee, and identical facts are involved, therefore these appeals have been clubbed and heard together and a consolidated order is being passed for the sake of convenience and brevity. For the sake of convenience, the facts narrated in I.T.A Nos. 783 to 786/Rjt/2025

MITHAPUR NUTAN BAL SHIKSHAN SANGH,MITHAPUR vs. INCOME TAX OFFICER - WARD (1), DWARKA, DWARKA

In the result, the above penalty appeals filed by the assessee are allowed for statistical purposes

ITA 783/RJT/2025[2018-19]Status: DisposedITAT Rajkot04 Dec 2025AY 2018-19

Bench: Dr. Arjun Lal Sainiआयकर अपील सं./Ita Nos. 783 To 786/Rjt/2025 (Assessment Year: 2018-19 & 2019-20) (Hybrid Hearing) Mithapur Nutan Bal Shikshan Vs. The Ito, Ward-1, Sangh. Dwarka Sangh Bal Mandir Zanda Chowk, Mithapur-361345 (Guj) "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaaam0815C (अपीलाथ"/Assessee) (""यथ"/Respondent)

For Appellant: Shri Vimal Desai, ARFor Respondent: Shri Abhimanyu Singh Yadav, Sr. DR
Section 144Section 270ASection 271A

section 270A of the Income Tax Act, 1961. 2. Since these four penalty appeals, pertain to same assessee, and identical facts are involved, therefore these appeals have been clubbed and heard together and a consolidated order is being passed for the sake of convenience and brevity. For the sake of convenience, the facts narrated in I.T.A Nos. 783 to 786/Rjt/2025

MITHAPUR NUTAN BAL SHIKSHAN SANGH,MITHAPUR vs. INCOME TAX OFFICER - WARD (1), DWARKA, DWARKA

In the result, the above penalty appeals filed by the assessee are allowed for statistical purposes

ITA 785/RJT/2025[2019-20]Status: DisposedITAT Rajkot04 Dec 2025AY 2019-20

Bench: Dr. Arjun Lal Sainiआयकर अपील सं./Ita Nos. 783 To 786/Rjt/2025 (Assessment Year: 2018-19 & 2019-20) (Hybrid Hearing) Mithapur Nutan Bal Shikshan Vs. The Ito, Ward-1, Sangh. Dwarka Sangh Bal Mandir Zanda Chowk, Mithapur-361345 (Guj) "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaaam0815C (अपीलाथ"/Assessee) (""यथ"/Respondent)

For Appellant: Shri Vimal Desai, ARFor Respondent: Shri Abhimanyu Singh Yadav, Sr. DR
Section 144Section 270ASection 271A

section 270A of the Income Tax Act, 1961. 2. Since these four penalty appeals, pertain to same assessee, and identical facts are involved, therefore these appeals have been clubbed and heard together and a consolidated order is being passed for the sake of convenience and brevity. For the sake of convenience, the facts narrated in I.T.A Nos. 783 to 786/Rjt/2025

GHANSHYAMBHAI MOHANBHAI PATEL,AT PO UMARDA vs. INCOME TAX OFFICER WARD 4 SURENDRANAGAR, INCOME TAX OFFICE IRISH BUILDING

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

ITA 382/RJT/2025[2017-18]Status: DisposedITAT Rajkot29 Aug 2025AY 2017-18

Bench: Dr. Arjun Lal Saini, Am. & Dinesh Mohan Sinha, Jm आयकर अपील सं./Ita No. 382/Rjt/2025 ("नधा"रण वष" / Assessment Year: (N.A.) (Hybrid Hearing) Ghanshyambhai Mohanbhai Patel Income Tax Officer, Ward-4, Surendranagar, Income Tax Near Swaminarayan Mandir, At Umarda, Vs. Office, Irish Building, Opp. Mela Ta.Muli, Dist. Surendranagar-363 510 Medan, Surendranagar-363 001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Brjpp 6166 K (Appellant) (Respondent)

For Appellant: Shri Pinal Raval, Ld. ARFor Respondent: Shri Abhimunyu Singh Yadav, Sr.D.R
Section 142(1)Section 144Section 250Section 69A

270A may be dropped. • The interest levied under Sections 234A and 234B may be recomputed based on th revised income. • Relief may kindly be granted in the interest of equity, justice, and fair play. • Set aside the appellate order dated 17/12/2024 passed by CIT(A), Ahmedabad-7. • Delete the additions made u/s 69A and u/s 44AD amounting

CHINTAN DWARKADAS CHOTAI,JUNAGADH vs. DCIT/ACIT CIR 1(1), RKT, RAJKOT

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

ITA 636/RJT/2025[2019-20]Status: DisposedITAT Rajkot07 Jan 2026AY 2019-20

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

For Respondent: Shri Abhimanyu Singh Yadav, Ld. Sr. DR
Section 132Section 147Section 148Section 270ASection 272A(1)(d)Section 80G

270A r.w.s 274 of the Act and alleging that the Appellant has underreported his income as consequence of misreporting and u/s 272A(1)(d) for noncompliance of Notice 4. The appellant craves to leave, to alter, to amend and/or withdraw any of the grounds or ground of appeal either before or at the time of appellate hearing

SHRI NARENDRA DHARAMDAS GIDWANI,ANJAR KUTCH vs. THE ADDL. CIT, NFAC, , NEW DELHI

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

ITA 220/RJT/2023[2015-16]Status: DisposedITAT Rajkot09 Jun 2025AY 2015-16

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकरअपीलसं./Ita No. 220/Rjt/2023 ("नधा"रणवष" / Assessment Year: (2015-16) (Hybrid Hearing) Narendra Dharamdas Gidwani, The Commissioner Of Income Vs. Plot No. 29, Survey No. 193/1, Maitru Tax(Appeals), Residency Meghpar Borichi, Anjar, National Faceless Appeal Centre Kutch, (Nfac), Delhi, Income Tax Gujarat - 370110 Department, Ministry Of Finance, Government Of India "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Akmpg6386M (Appellant) (Respondent) Appellant By : Shri Chiranjeev Tandon, Ld. Ar Respondent By : Shri Abhimanyu Singh Yadav, Ld. Sr. Dr Date Of Hearing : 26/03/2025 Date Of Pronouncement : 09/06/2025 आदेश / O R D E R Per D. M. Sinha, Jm:

For Appellant: Shri Chiranjeev Tandon, Ld. ARFor Respondent: Shri Abhimanyu Singh Yadav, Ld. Sr. DR
Section 147Section 269Section 269SSection 270ASection 69A

8, 2022. In notice, it was proposed for addition of INR 80,000/- in assessable income of appellant for assessment year 2015-16, however, in assessment order, the learned authority confirmed addition of INR 1,80,000/-under Section 69A of Income Tax Act and the said assessment order has been confirmed by learned appellate authority vide Impugned Order dated

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)

270A of the Income Tax Act 1961. 4. The appeals in ITA No. 492 & 493/Rjt/2024, and in ITA No.697/RJT/2024, filed for Assessment Years, 2018-19 & 2020-21, all are barred by limitation by 90 days, each. The assessee has moved a petition, requesting the Bench to condone the delay. We have heard both the parties on this preliminary issue. Having

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)

270A of the Income Tax Act 1961. 4. The appeals in ITA No. 492 & 493/Rjt/2024, and in ITA No.697/RJT/2024, filed for Assessment Years, 2018-19 & 2020-21, all are barred by limitation by 90 days, each. The assessee has moved a petition, requesting the Bench to condone the delay. We have heard both the parties on this preliminary issue. Having

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)

270A of the Income Tax Act 1961. 4. The appeals in ITA No. 492 & 493/Rjt/2024, and in ITA No.697/RJT/2024, filed for Assessment Years, 2018-19 & 2020-21, all are barred by limitation by 90 days, each. The assessee has moved a petition, requesting the Bench to condone the delay. We have heard both the parties on this preliminary issue. Having