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9 results for “condonation of delay”+ Section 11(1)(c)clear

Sorted by relevance

Chennai1,585Mumbai1,312Delhi1,226Kolkata831Bangalore751Pune711Jaipur400Ahmedabad389Hyderabad385Surat230Karnataka225Chandigarh217Raipur160Indore149Visakhapatnam145Amritsar133Lucknow131Nagpur126Rajkot100Panaji99Cochin95Cuttack94SC51Calcutta50Guwahati38Patna36Agra31Allahabad28Jodhpur25Telangana25Dehradun22Varanasi18Ranchi9Jabalpur7Orissa5Kerala5Andhra Pradesh3Rajasthan3A.K. SIKRI ROHINTON FALI NARIMAN2Himachal Pradesh2R.M. LODHA ANIL R. DAVE1A.K. SIKRI N.V. RAMANA1DIPAK MISRA R.K. AGRAWAL PRAFULLA C. PANT1Gauhati1

Key Topics

Section 271(1)(c)30Section 27420Section 153A10Section 801B8Section 132(1)6Section 132(4)6Capital Gains6Long Term Capital Gains6Penalty

SURYA REALCON PRIVATE LIMITED,SARAIDHELA, DHANBAD vs. DCIT, AAYAKAR BHAWAN, DHANBAD

In the result, grounds of appeal raised by the assessee are allowed

ITA 5/RAN/2024[2019-20]Status: DisposedITAT Ranchi07 May 2025AY 2019-20

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahay

Section 139Section 139(1)Section 139(4)Section 143(1)(a)Section 801Section 801B

condoned. Now adverting to the merit of the case. 5. Facts of the case in brief are that the CPC, Bangalore while processing the return under Section 143(1A) of the Income Tax Act, 1961 (in short, the Act) has not been allowed deduction under Section 80IB of the Act amounting to Surya Realcon P Ltd. Vs DCIT

6
Undisclosed Income6
Section 143(1)(a)4
Section 139(1)4

SURYA REALCON PRIVATE LIMITED,SARAIDHELA, DHANBAD vs. DCIT, AAYAKAR BHAWAN, DHANBAD

In the result, grounds of appeal raised by the assessee are allowed

ITA 4/RAN/2024[2018-19]Status: DisposedITAT Ranchi07 May 2025AY 2018-19

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahay

Section 139Section 139(1)Section 139(4)Section 143(1)(a)Section 801Section 801B

condoned. Now adverting to the merit of the case. 5. Facts of the case in brief are that the CPC, Bangalore while processing the return under Section 143(1A) of the Income Tax Act, 1961 (in short, the Act) has not been allowed deduction under Section 80IB of the Act amounting to Surya Realcon P Ltd. Vs DCIT

GAJANAN FERRO PVT.LTD.,KOLKATA vs. DEPUTY COMMISSIONER OFINCOME TAX, CENTRAL CIRCLE, JAMSHEDPUR, JAMSHEDPUR

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

ITA 84/RAN/2022[2012-13]Status: DisposedITAT Ranchi20 Feb 2025AY 2012-13

Bench: Shri Partha Sarathi Chaudhury & Shri Ratnesh Nandan Sahay

Section 132(1)Section 132(4)Section 153ASection 271(1)(c)Section 274

condone the delay. 5. In the grounds of appeal, the assessee has claimed that the ld. CIT(A) erred in confirming the order passed by the ld. DCIT, Central Circle Jamshedpur, based on defective notice u/s 274 of the Act and further erred in not following the precedence of the predecessor CIT(A) as also in not following the directions

GAJANAN FERRO PVT.LTD.,KOLKATA vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, JAMSHEDPUR, JAMSHEDPUR

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

ITA 85/RAN/2022[2013-14]Status: DisposedITAT Ranchi20 Feb 2025AY 2013-14

Bench: Shri Partha Sarathi Chaudhury & Shri Ratnesh Nandan Sahay

Section 132(1)Section 132(4)Section 153ASection 271(1)(c)Section 274

condone the delay. 5. In the grounds of appeal, the assessee has claimed that the ld. CIT(A) erred in confirming the order passed by the ld. DCIT, Central Circle Jamshedpur, based on defective notice u/s 274 of the Act and further erred in not following the precedence of the predecessor CIT(A) as also in not following the directions

GAJANAN FERRO PVT.LTD.,KOLKATA vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, JAMSHEDPUR, JAMSHEDPUR

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

ITA 86/RAN/2022[2014-15]Status: DisposedITAT Ranchi20 Feb 2025AY 2014-15

Bench: Shri Partha Sarathi Chaudhury & Shri Ratnesh Nandan Sahay

Section 132(1)Section 132(4)Section 153ASection 271(1)(c)Section 274

condone the delay. 5. In the grounds of appeal, the assessee has claimed that the ld. CIT(A) erred in confirming the order passed by the ld. DCIT, Central Circle Jamshedpur, based on defective notice u/s 274 of the Act and further erred in not following the precedence of the predecessor CIT(A) as also in not following the directions

NITU SINGH,JAMSHEDPUR vs. DEPUTY COMMISSIONER OFINCOME TAX, CENTRAL CIRCLE, JAMSHEDPUR, JAMSHEDPUR

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

ITA 82/RAN/2022[2015-16]Status: DisposedITAT Ranchi20 Feb 2025AY 2015-16

Bench: Shri Partha Sarathi Chaudhury & Shri Ratnesh Nandan Sahay

Section 132(1)Section 132(4)Section 153ASection 271(1)(c)Section 274

condone the delay. 5. In the grounds of appeal, the assessee has claimed that the ld. CIT(A) erred in confirming the order passed by the ld. DCIT, Central Circle Jamshedpur, based on defective notice u/s 274 of the Act and further erred in not following the precedence of the predecessor CIT(A) as also in not following the directions

RINKU SINGH,JAMSHEDPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, JAMSHEDPUR, JAMSHEDPUR

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

ITA 81/RAN/2022[2015-16]Status: DisposedITAT Ranchi20 Feb 2025AY 2015-16

Bench: Shri Partha Sarathi Chaudhury & Shri Ratnesh Nandan Sahay

Section 132(1)Section 132(4)Section 153ASection 271(1)(c)Section 274

condone the delay. 5. In the grounds of appeal, the assessee has claimed that the ld. CIT(A) erred in confirming the order passed by the ld. DCIT, Central Circle Jamshedpur, based on defective notice u/s 274 of the Act and further erred in not following the precedence of the predecessor CIT(A) as also in not following the directions

CRYSTAL THERMOTECH PVT.LTD.,KOLKATA vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, JAMSHEDPUR, JAMSHEDPUR

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

ITA 79/RAN/2022[2016-17]Status: DisposedITAT Ranchi10 Jun 2025AY 2016-17

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahay

Section 132(1)Section 132(4)Section 153ASection 271(1)(c)Section 274

11,42,971/- needs to be quashed. 2. That the very initiation of penalty is bad in law as the Ld. AO has failed to record a proper or transparent satisfaction in his notice while initiating proceedings under section 271(1)(c), thus rendering the entire penalty proceedings null and void. 3. That under the facts and circumstances, the initiation

CHANDRAVANSHI EDUCATIONAL FOUNDATION,GARHWA vs. CIT(EXEMPTION), PATNA

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

ITA 473/RAN/2024[-]Status: DisposedITAT Ranchi29 Jan 2026

Bench: Shri Sonjoy Sarma & Shri Ratnesh Nandan Sahay(Virtual Hearing) Chandravanshi Educational Foundation, C.I.T.(Exemption), C/O-R C Chandravanshi Welfare Trust, Patna. Vs. Garhwa-833114 (Jharkhand) Pan No. Aagcc 7713 F Appellant/ Assessee Respondent/ Revenue

Section 11Section 12ASection 12A(1)(ac)Section 2(15)

C Chandravanshi Welfare Trust, Patna. Vs. Garhwa-833114 (Jharkhand) PAN No. AAGCC 7713 F Appellant/ Assessee Respondent/ Revenue Assessee represented by Shri Devesh Poddar, A.R. Department represented by Shri Kanhaiya Lal Kanak, CIT-DR Date of hearing 12/11/2025 Date of pronouncement 29/01/2026 O R D E R PER: RATNESH NANDAN SAHAY, A.M. 1. This appeal by the assessee is directed