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15 results for “condonation of delay”+ Section 11(1)(d)clear

Sorted by relevance

Chennai2,202Mumbai1,896Delhi1,310Bangalore1,020Kolkata929Ahmedabad595Jaipur578Pune520Hyderabad516Surat318Visakhapatnam261Nagpur255Indore236Lucknow210Cochin210Karnataka206Chandigarh197Raipur161Cuttack146Rajkot137Panaji112Amritsar106SC54Patna52Calcutta41Guwahati40Allahabad35Jodhpur26Varanasi23Jabalpur22Dehradun19Telangana18Agra18Ranchi15Orissa5Kerala5Rajasthan5Himachal Pradesh4A.K. SIKRI ROHINTON FALI NARIMAN2R.M. LODHA ANIL R. DAVE1Andhra Pradesh1A.K. SIKRI N.V. RAMANA1Gauhati1DIPAK MISRA R.K. AGRAWAL PRAFULLA C. PANT1

Key Topics

Section 271(1)(c)30Section 27421Section 153A10Section 12A8Section 118Section 801B8Penalty7Section 132(1)6Section 132(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 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

D E R PER: BENCH 1. These appeals by the assessee are directed against the separate orders of the National Faceless Appeal Centre, Delhi (NFAC)/learned Commissioner of Income Tax (Appeals), [in short, the ld. CIT(A)] both dated 28/07/2023 for the Assessment Year (AY) 2018-19 and 2019-20 respectively. Both these appeals have similar facts and grounds, therefore

6
Condonation of Delay6
Capital Gains6
Long Term Capital Gains6

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

D E R PER: BENCH 1. These appeals by the assessee are directed against the separate orders of the National Faceless Appeal Centre, Delhi (NFAC)/learned Commissioner of Income Tax (Appeals), [in short, the ld. CIT(A)] both dated 28/07/2023 for the Assessment Year (AY) 2018-19 and 2019-20 respectively. Both these appeals have similar facts and grounds, therefore

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)

D E R PER: RATNESH NANDAN SAHAY, A.M. 1. This appeal by the assessee is directed against the order of the learned Commissioner of Income Tax (Exemptions), Patna [in short, the ld. CIT(E)] dated 27/09/2024. The assessee has raised following grounds of appeal: "1 For that the Ld. CIT has erred in rejecting the renewal of registration when

HOLYFAITH TRIBAL W AND D TRUST ,RANCHI vs. ITO EXEMPTION WARD, RANCHI

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

ITA 69/RAN/2024[2016-17]Status: DisposedITAT Ranchi29 Sept 2025AY 2016-17

Bench: Shri Sonjoy Sarma & Before Shri Sonjoy Sarma & Before Shri Sonjoy Sarma & Shri Ratnesh Nandan Sahayshri Ratnesh Nandan Sahayshri Ratnesh Nandan Sahay(Virtual Hearing) Holyfaith Tribal W & D Trust, Ranchi, Holyfaith Tribal W & D Trust, Ranchi, I.T.O., 406, Midland East Apartment, 406, Midland East Apartment, Exemption Ward, Exemption Ward, Vs. Anantpur, Chutia, Doranda, Anantpur, Chutia, Doranda, Ranchi. Ranchi-834002 (Jharkhand) 834002 (Jharkhand) Pan No. Aaath 5200 R Aaath 5200 R Appellant/ Assessee Appellant/ Assessee Respondent/ Revenue Respondent/ Revenue

Section 11Section 13(1)Section 133(6)Section 17

Section 13(1) and 13(3) of the Income-tax Act, 1961 (the Act) and as such, the exemption claimed U/s 11 and 12 is 1961 (the Act) and as such, the exemption claimed U/s 11 and 12 is 1961 (the Act) and as such, the exemption claimed U/s 11 and 12 is disallowed. The notices U/s 133(6) were

M/S. JUNIOR CHAMBER INTERNATIONAL,,RANCHI vs. ITO , EXEMPTION WARD, RANCHI

In the result, grounds of appeal raised by the appellant are allowed for statistical purposes only

ITA 33/RAN/2024[2015-16]Status: DisposedITAT Ranchi07 Apr 2025AY 2015-16

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahay

Section 12A

D E R PER: BENCH 1. This appeal by the appellant is directed against the order of National Faceless Appeal Centre, Delhi (NFAC)/ learned Commissioner of Income Tax (Appeals), [in short, the ld. CIT(A)] dated 24/11/2023 for the Assessment Year (AY) 2015- 16. In this appeal, the appellant has raised following grounds of appeal: "1. For that

BABY CHATTERJEE,RANCHI vs. INCOME TAX OFFICER, WARD-1(3), RANCHI, RANCHI

In the result, this appeal of assessee is partly allowed

ITA 241/RAN/2023[2017-18]Status: DisposedITAT Ranchi16 Dec 2025AY 2017-18

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahay(Virtual Hearing) Baby Chatterjee, I.T.O., 2A/2B, Krishna Enclave, North Office Ward 1(3), Vs. Para, Doranda, Ranchi-834002 Ranchi. (Jharkhand) Pan No. Anppc 8818 A Appellant/ Assessee Respondent/ Revenue

Section 142(1)Section 272A(1)(d)Section 274Section 69A

D E R PER: RATNESH NANDAN SAHAY, A.M. 1. This appeal by the assessee is directed against the order of the National Faceless Appeal Centre (NFAC), Delhi/learned Commissioner of Income Tax (Appeals), Patna-3, Patna [in short, the ld. CIT(A)] dated 09/08/2023 for the Assessment Year (AY) 2017-18. The assessee has raised following grounds of appeal: "1

NATIONAL UNIVERSITY OF STUDY AND RESEARCH IN LAW,RANCHI vs. ASST. DIRECTOR OF INCOME TAX ,CPC, BENGALURU

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

ITA 399/RAN/2024[2019-2020]Status: DisposedITAT Ranchi20 Nov 2025AY 2019-2020

Bench: Shri Pradip Kumar Choubey & Shri Ratnesh Nandan Sahay(Virtual Hearing) National University Of Study & Assistant Director Of Research In Law, Ranchi, Income Tax, Vs. Nusrl Campus, Pithoria Road, P.O- C.P.C., Bangaluru. Burku At Nagri, Jharkhand. Pan No. Aaajn 0847 Q Appellant/ Assessee Respondent/ Revenue

Section 10Section 11(2)Section 12ASection 143

D E R PER: RATNESH NANDAN SAHAY, A.M. 1. This appeal is directed against the order of the National Faceless Appeal Centre, Delhi (NFAC)/learned Commissioner of Income Tax (Appeals), [in short, the ld. CIT(A)] dated 11/07/2024 for the Assessment Year (AY) 2019-20 by raising following grounds of appeal: "1. The NATIONAL UNIVERSITY of STUDY & RESEARCH

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

D E R PER: RATNESH NANDAN SAHAY, ACCOUNTANT MEMBER: 1. These appeals by the assessee are directed against the separate orders of the learned Commissioner of Income Tax (Appeals)-3, Patna, [in short, the ld. CIT(A)] all dated 26/07/2022 for the Assessment Year (AY) 2012-13 to 2014-15 respectively. These appeals of the assessee are common facts

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

D E R PER: RATNESH NANDAN SAHAY, ACCOUNTANT MEMBER: 1. These appeals by the assessee are directed against the separate orders of the learned Commissioner of Income Tax (Appeals)-3, Patna, [in short, the ld. CIT(A)] all dated 26/07/2022 for the Assessment Year (AY) 2012-13 to 2014-15 respectively. These appeals of the assessee are common facts

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

D E R PER: RATNESH NANDAN SAHAY, ACCOUNTANT MEMBER: 1. These appeals by the assessee are directed against the separate orders of the learned Commissioner of Income Tax (Appeals)-3, Patna, [in short, the ld. CIT(A)] all dated 26/07/2022 for the Assessment Year (AY) 2012-13 to 2014-15 respectively. These appeals of the assessee are common facts

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

D E R PER: RATNESH NANDAN SAHAY, ACCOUNTANT MEMBER: 1. These appeals by the assessee(s) are directed against the separate orders of the learned Commissioner of Income Tax (Appeals)-3, Patna, [in short, the ld. CIT(A)] both dated 27/07/2022 for the Assessment Year (AY) 2015-16. Both these appeals of the assessees are common facts and grounds, therefore

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

D E R PER: RATNESH NANDAN SAHAY, ACCOUNTANT MEMBER: 1. These appeals by the assessee(s) are directed against the separate orders of the learned Commissioner of Income Tax (Appeals)-3, Patna, [in short, the ld. CIT(A)] both dated 27/07/2022 for the Assessment Year (AY) 2015-16. Both these appeals of the assessees are common facts and grounds, therefore

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

D E R PER: BENCH 1. This appeal by the assessee is directed against the order of the learned Commissioner of Income Tax (Appeals), Patna-3, [in short, the ld. CIT(A)] dated 26/07/2022 for the Assessment Year (AY) 2016-17. In this appeal, the assessee has raised following grounds of appeal: "1. That under the facts and circumstances

INDIAN EDUCATION TRUST,DHANBAD vs. COMMISSIONER INCOME TAX APPEAL, INCOME TAX DEPARTMENT DELHI

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

ITA 442/RAN/2024[2018-19]Status: DisposedITAT Ranchi29 Jan 2026AY 2018-19

Bench: Shri Sonjoy Sarma & Shri Ratnesh Nandan Sahay(Virtual Hearing) Indian Education Trust, Exemption Ward, Shishu Vihar, Bastacolla, Dhansar, Dhanbad. Vs. Dhanbad, Jharkhand. Pan No. Aaati 4414 L Appellant/ Assessee Respondent/ Revenue

Section 11(1)Section 12ASection 143Section 143(3)Section 144Section 250

D E R PER: RATNESH NANDAN SAHAY, A.M. 1. This appeal by the assessee is directed against the order of the National Faceless Appeal Centre (NFAC), Delhi/learned Commissioner of Income Tax (Appeals), [in short, the ld. CIT(A)] dated 25/10/2024 for the Assessment Year (AY) 2018-19. The assessee has raised following grounds of appeal: "1. That the learned Commissioner

K M MEMORIAL HOSPITAL & RESERCH CENTRE (P) LTD,BOKARO vs. ACIT, CIRCLE-1,, HAZARIBAG

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

ITA 19/RAN/2021[2013-14]Status: DisposedITAT Ranchi29 Apr 2025AY 2013-14

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahay

Section 143(3)Section 194CSection 263Section 40

D E R PER: RATNESH NANDAN SAHAY, A.M. 1. This appeal by the appellant is directed against the order of learned Commissioner of Income Tax (Appeals), Hazaribag [in short, the ld. CIT(A)] dated 14/09/2020 for the Assessment Year (AY) 2013-14. In this appeal, the appellant has raised following grounds of appeal: "1. For that the learned officers below