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4 results for “condonation of delay”+ Section 22clear

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Key Topics

Section 234E12Section 200A10Condonation of Delay4Section 143(1)3Limitation/Time-bar3Section 2502Section 1542Section 80G2TDS

ALHAMD EDUCATION & WELFARE TRUST,HAZARIBAGH vs. ITO - WARD 1(1), AAYKAR BHAWAN, HAZARIBAGH

In the result, the appeal of the assessee is allowed for statistical\npurposes

ITA 190/RAN/2025[2021-22]Status: DisposedITAT Ranchi05 Feb 2026AY 2021-22
Section 143(1)Section 250

22. While processing the return, an\nintimation under section 143(1) of the Income-tax Act, 1961, was issued\non 24.12.2024, raising a demand.\n3.\nAggrieved by the said intimation, the assessee preferred an appeal\nbefore the CIT(A). However, the CIT(A) dismissed the appeal in limine,\nholding that the appeal was filed on 11.02.2025, which according

SHISHU NIKETAN TRUST,JAMSHEDPUR vs. COMMISSIONER OF INCOME TAX (EXEMPTION), PATNA, PATNA

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

ITA 69/RAN/2025[NA]Status: DisposedITAT Ranchi06 Jan 2026

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahayshishu Niketan Trust, C.I.T.(Exemption), Road No. 19, Farm Area, Kadma, Patna. Vs. Jamshedpur-831005 (Jharkhand) Pan No. Aacts 5425 P Appellant/ Assessee Respondent/ Revenue

2
Rectification u/s 1542
Section 80G

Section 80G of the Act. It was a prayer that the issues may be restored to the file of ld. CIT(E) so as to enable the assessee to comply with the notices within time. Shishu Niketan Trust Vs CIT(E) 4. In reply, the ld. CIT-Departmental Representative did not raise any serious objection. 5. We have considered

M/S VIKAS SAMITIES,JAMSHEDPUR vs. CIT EXEMPTION, RANCHI

In the result, both the appeals of the assessee are allowed

ITA 355/RAN/2018[2013-14]Status: DisposedITAT Ranchi30 Oct 2019AY 2013-14
For Appellant: Shri Pawan Periwal, CA(AR)For Respondent: Shri P.K.Mondal, ACIT(DR)
Section 154Section 200ASection 234E

condonation of delay to which the ld. DR did not object to appeals are heard on merits. 3. The sole issue involved in both the appeals of the assessee is that the CIT(A) erred in confirming the order of AO levying late fee u/s.234E of the Act for delay in filing quarterly statement. 4. Brief facts of the case

M/S VIKAS SAMITIES,JAMSHEDPUR vs. CIT EXEMPTION, RANCHI

In the result, both the appeals of the assessee are allowed

ITA 356/RAN/2018[2014-15]Status: DisposedITAT Ranchi30 Oct 2019AY 2014-15
For Appellant: Shri Pawan Periwal, CA(AR)For Respondent: Shri P.K.Mondal, ACIT(DR)
Section 154Section 200ASection 234E

condonation of delay to which the ld. DR did not object to appeals are heard on merits. 3. The sole issue involved in both the appeals of the assessee is that the CIT(A) erred in confirming the order of AO levying late fee u/s.234E of the Act for delay in filing quarterly statement. 4. Brief facts of the case