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3 results for “condonation of delay”+ Set Off of Lossesclear

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Mumbai476Chennai467Kolkata291Delhi244Hyderabad210Ahmedabad206Jaipur164Pune154Chandigarh147Bangalore126Raipur75Lucknow74Indore60Surat55Rajkot49Cuttack48Nagpur46Cochin43Visakhapatnam41Patna31SC24Jodhpur24Amritsar22Guwahati15Panaji10Agra8Allahabad8Varanasi7Dehradun4Ranchi3Jabalpur3A.K. SIKRI ROHINTON FALI NARIMAN1

Key Topics

Section 801B8Section 143(1)(a)4Section 139(1)4Section 139(4)2Section 1392Section 8012Deduction2Condonation of Delay2

M/S R P SINGH & CO,RANCHI vs. DCIT / ACIT, CIRCLE -1, RANCHI, RANCHI

In the result, appeal of the assessee stands partly allowed for statistical purposes

ITA 57/RAN/2025[2016-17]Status: DisposedITAT Ranchi06 Jan 2026AY 2016-17

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahaym/S Rp Singh & Company, Dcit/Acit, West End Park, Sukhdeo Nagar, Circle-1, Vs. Ranchi-834001. (Jharkhand) Ranchi. Pan No. Aabfr 8083 B Appellant/ Assessee Respondent/ Revenue

loss could be caused to the assessee but by condoning the delay and adjudicating on merits, the assessee would also know what is the mistakes that he has committed. This being so, we are of the view that the delay in filing of the appeal is liable to be condoned and we do so. 6. On merit, it was submitted

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

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