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551 results for “condonation of delay”+ Condonation of Delayclear

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Key Topics

Addition to Income70Section 271(1)(b)47Section 143(3)43Section 12A42Section 14440Penalty38Section 142(1)36Section 25034Condonation of Delay34

SHILPABEN NILESHBHAI GAMI,BARDOLI vs. INCOME TAX OFFICER, WARD - 3(1)(5), SURAT

In the result, the appeal of the assessee is dismissed

ITA 372/SRT/2023[2007-08]Status: DisposedITAT Surat29 Dec 2023AY 2007-08

Bench: Dr. A. L. Saini, Am आयकर अपील सं./Ita No.372/Srt/2023 ("नधा"रण वष" / Assessment Year: (2007-08) (Hybrid Hearing) Shilpaben Nieshbhai Gami, Vs. Income Tax Officer, 9-10, Omkarnagar Society, Ward 3(1)(5), Near Jalaram Temple, Bardoli- Surat 394601 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Acbpp 8678 C (अपीलाथ"/Appellant) (""थ" /Respondent) िनधा"रती की ओर से /Assessee By Shri Manish J. Shah, Advocate िनधा"रती की ओर से /Respondent By Shri Vinod Kumar, Sr. Dr 31/10/2023 सुनवाई की तारीख /Date Of Hearing घोषणा की तारीख /Date Of Pronouncement 29/12/2023

Section 143(3)Section 148Section 250

condone the delay. The contents of the petition for condonation of delay are reproduced below: “I, Shilpaben

SUMITLAL,SURAT vs. ITO, SURAT

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

Showing 1–20 of 551 · Page 1 of 28

...
Section 14833
Limitation/Time-bar26
Section 254(1)24
ITA 545/SRT/2025[201011]Status: DisposedITAT Surat30 Oct 2025

Bench: Shri Sandeep Gosain () & Shri Om Prakash Kant () Assessment Year: 2010-2011 Sumitlal, Ito 101-B/2, Sanskrut Flats Umra, Aayakar Bhavan, Bharthana, Vs. Surat-395007. Surat-395007 Pan No. Acxpl 1238 Q Appellant Respondent

For Respondent: Mr. Nitin Paharia, CA&
Section 144Section 251(1)(a)Section 69

condoning the delay. It is true that an order condoning the delay in filing the delay

SHRI JAYESH CHANDULAL SHAH,SURAT vs. ITO,WARD-3(3)(2),, SURAT

In the result, appeal of the assessee is dismissed

ITA 50/SRT/2020[2000-01]Status: DisposedITAT Surat07 Dec 2023AY 2000-01

Bench: Dr. A. L. Sainiआयकर अपील सं./Ita No.50/Srt/2020 Assessment Year: (2000-01) (Physical Hearing) Jayesh Chandulal Shah, The Ito, Vs. A-74, Saify Society, Near Jain Ward – 3(3)(2), Temple, L. H. Road, Surat Surat – 395006. Old Jurisdiction Ito, Ward- 9(2), Surat "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Adzps8832Q (Appellant) (Respondent)

Section 143(3)Section 253(1)

condone the delay. The ld. DR also pointed out that delay should not be condoned on the reasons

AIRLINK COMMUNICATION PRIVATE LIMITED,SURAT vs. ASST./ DY. COMMISSIONER OF INCOME TAX, CIRCLE TDS, , SURAT

Appeals are allowed for statistical purposes

ITA 56/SRT/2023[2013-14]Status: DisposedITAT Surat21 Apr 2023AY 2013-14

Bench: Shri Pawan Singh, Jm & Dr. A.L.Saini, Am आयकर अपीलसं./Ita No.53 To 57/Srt/2023 (िनधा"रणवष" / Assessment Year: (2013-14) (Physical Court Hearing) Airlink Communication Pvt. Ltd. Asst./Dy. Commissioner Of Income Tax, Circle, Tds, Aaykar Bhavan, 1-2, Annapurna Shopping Centre, Vs. Surat-395001 1St Floor Aadajan Patia, Surat- 395009 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaufr 6898 R (अपीलाथ" /Appellant) (""थ" /Respondent)

Section 200A

condone the delay in filing these appeals. However, Ld. CIT(A) did not condone the delay

AIRLINK COMMUNICATION PRIVATE LIMITED,SURAT vs. ASST./ DY. COMMISSIONER OF INCOME TAX, CIRCLE TDS, , SURAT

Appeals are allowed for statistical purposes

ITA 53/SRT/2023[2013-14]Status: DisposedITAT Surat21 Apr 2023AY 2013-14

Bench: Shri Pawan Singh, Jm & Dr. A.L.Saini, Am आयकर अपीलसं./Ita No.53 To 57/Srt/2023 (िनधा"रणवष" / Assessment Year: (2013-14) (Physical Court Hearing) Airlink Communication Pvt. Ltd. Asst./Dy. Commissioner Of Income Tax, Circle, Tds, Aaykar Bhavan, 1-2, Annapurna Shopping Centre, Vs. Surat-395001 1St Floor Aadajan Patia, Surat- 395009 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaufr 6898 R (अपीलाथ" /Appellant) (""थ" /Respondent)

Section 200A

condone the delay in filing these appeals. However, Ld. CIT(A) did not condone the delay

AIRLINK COMMUNICATION PRIVATE LIMITED,SURAT vs. ASST./ DY. COMMISSIONER OF INCOME TAX, CIRCLE TDS, , SURAT

Appeals are allowed for statistical purposes

ITA 57/SRT/2023[2013-14]Status: DisposedITAT Surat21 Apr 2023AY 2013-14

Bench: Shri Pawan Singh, Jm & Dr. A.L.Saini, Am आयकर अपीलसं./Ita No.53 To 57/Srt/2023 (िनधा"रणवष" / Assessment Year: (2013-14) (Physical Court Hearing) Airlink Communication Pvt. Ltd. Asst./Dy. Commissioner Of Income Tax, Circle, Tds, Aaykar Bhavan, 1-2, Annapurna Shopping Centre, Vs. Surat-395001 1St Floor Aadajan Patia, Surat- 395009 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaufr 6898 R (अपीलाथ" /Appellant) (""थ" /Respondent)

Section 200A

condone the delay in filing these appeals. However, Ld. CIT(A) did not condone the delay

AIRLINK COMMUNICATION PRIVATE LIMITED,SURAT vs. ASST./ DY. COMMISSIONER OF INCOME TAX, CIRCLE TDS, , SURAT

Appeals are allowed for statistical purposes

ITA 54/SRT/2023[2013-14]Status: DisposedITAT Surat21 Apr 2023AY 2013-14

Bench: Shri Pawan Singh, Jm & Dr. A.L.Saini, Am आयकर अपीलसं./Ita No.53 To 57/Srt/2023 (िनधा"रणवष" / Assessment Year: (2013-14) (Physical Court Hearing) Airlink Communication Pvt. Ltd. Asst./Dy. Commissioner Of Income Tax, Circle, Tds, Aaykar Bhavan, 1-2, Annapurna Shopping Centre, Vs. Surat-395001 1St Floor Aadajan Patia, Surat- 395009 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaufr 6898 R (अपीलाथ" /Appellant) (""थ" /Respondent)

Section 200A

condone the delay in filing these appeals. However, Ld. CIT(A) did not condone the delay

AIRLINK COMMUNICATION PRIVATE LIMITED,SURAT vs. ASST./ DY. COMMISSIONER OF INCOME TAX, CIRCLE TDS, , SURAT

Appeals are allowed for statistical purposes

ITA 55/SRT/2023[2013-14]Status: DisposedITAT Surat21 Apr 2023AY 2013-14

Bench: Shri Pawan Singh, Jm & Dr. A.L.Saini, Am आयकर अपीलसं./Ita No.53 To 57/Srt/2023 (िनधा"रणवष" / Assessment Year: (2013-14) (Physical Court Hearing) Airlink Communication Pvt. Ltd. Asst./Dy. Commissioner Of Income Tax, Circle, Tds, Aaykar Bhavan, 1-2, Annapurna Shopping Centre, Vs. Surat-395001 1St Floor Aadajan Patia, Surat- 395009 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaufr 6898 R (अपीलाथ" /Appellant) (""थ" /Respondent)

Section 200A

condone the delay in filing these appeals. However, Ld. CIT(A) did not condone the delay

AIRLINK COMMUNICATION PRIVATE LIMITED,SURAT vs. INCOME TAX OFFICER (TDS-1), SURAT, SURAT

Appeals are allowed for statistical purposes

ITA 66/SRT/2023[2014-15]Status: DisposedITAT Surat21 Apr 2023AY 2014-15

Bench: Shri Pawan Singh, Jm & Dr. A.L.Saini, Am आयकर अपीलसं./Ita No.53 To 57/Srt/2023 (िनधा"रणवष" / Assessment Year: (2013-14) (Physical Court Hearing) Airlink Communication Pvt. Ltd. Asst./Dy. Commissioner Of Income Tax, Circle, Tds, Aaykar Bhavan, 1-2, Annapurna Shopping Centre, Vs. Surat-395001 1St Floor Aadajan Patia, Surat- 395009 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaufr 6898 R (अपीलाथ" /Appellant) (""थ" /Respondent)

Section 200A

condone the delay in filing these appeals. However, Ld. CIT(A) did not condone the delay

STATE BANK OF INDIA (VYARA BRANCH),,NA vs. ARIVS.THE ASSTT. COMMISSIONER OF INCOME TAX, CPC GHAZIABAD,, GAZIABAD

In the result, appeal of the assessee in I

ITA 3419/AHD/2016[2013-14]Status: DisposedITAT Surat03 Feb 2020AY 2013-14

Bench: Shri Sandeep Gosain & Shri O.P.Meena, Accoutant Member आ.अ.सं/.I.T.A No.3419 & 3420/Ahd/2016 िनधा"रण वष"/Assessment Year:2013-14 & 2014-15 State Bank Of India, Assistant Commissioner Vyara Branch, Navsari Of Income Tax(Cpc) Pan: Aaacs 8577 K Ghaziabad अपीलाथ" Appellant ""यथ"/Respondent

Section 154Section 200ASection 234E

condonation of delay condoned the delay. The Hon`ble Supreme Court while restoring the order of the trial

STATE BANK OF INDIA (VYARA BRANCH),,NA vs. ARIVS.THE ASSTT. COMMISSIONER OF INCOME TAX, CPC GHAZIABAD,, GAZIABAD

In the result, appeal of the assessee in I

ITA 3420/AHD/2016[2014-15]Status: DisposedITAT Surat03 Feb 2020AY 2014-15

Bench: Shri Sandeep Gosain & Shri O.P.Meena, Accoutant Member आ.अ.सं/.I.T.A No.3419 & 3420/Ahd/2016 िनधा"रण वष"/Assessment Year:2013-14 & 2014-15 State Bank Of India, Assistant Commissioner Vyara Branch, Navsari Of Income Tax(Cpc) Pan: Aaacs 8577 K Ghaziabad अपीलाथ" Appellant ""यथ"/Respondent

Section 154Section 200ASection 234E

condonation of delay condoned the delay. The Hon`ble Supreme Court while restoring the order of the trial

STATE BANK OF INDIA (AHWA BRANCH),,DANG vs. THE ASSTT. COMMISSIONER OF INCOME TAX, CPC GHAZIABAD,, GAZIABAD

In the result, appeal of the assessee in I

ITA 3421/AHD/2016[2013-14]Status: DisposedITAT Surat03 Feb 2020AY 2013-14

Bench: Shri Sandeep Gosain & Shri O.P.Meena, Accoutant Member आ.अ.सं/.I.T.A No.3419 & 3420/Ahd/2016 िनधा"रण वष"/Assessment Year:2013-14 & 2014-15 State Bank Of India, Assistant Commissioner Vyara Branch, Navsari Of Income Tax(Cpc) Pan: Aaacs 8577 K Ghaziabad अपीलाथ" Appellant ""यथ"/Respondent

Section 154Section 200ASection 234E

condonation of delay condoned the delay. The Hon`ble Supreme Court while restoring the order of the trial

STATE BANK OF INDIA (AHWA BRANCH),,DANG vs. THE ASSTT. COMMISSIONER OF INCOME TAX, CPC GHAZIABAD,, GAZIABAD

In the result, appeal of the assessee in I

ITA 3422/AHD/2016[2014-15]Status: DisposedITAT Surat03 Feb 2020AY 2014-15

Bench: Shri Sandeep Gosain & Shri O.P.Meena, Accoutant Member आ.अ.सं/.I.T.A No.3419 & 3420/Ahd/2016 िनधा"रण वष"/Assessment Year:2013-14 & 2014-15 State Bank Of India, Assistant Commissioner Vyara Branch, Navsari Of Income Tax(Cpc) Pan: Aaacs 8577 K Ghaziabad अपीलाथ" Appellant ""यथ"/Respondent

Section 154Section 200ASection 234E

condonation of delay condoned the delay. The Hon`ble Supreme Court while restoring the order of the trial

STATE BANK OF INDIA (AHWA BRANCH),,DANG vs. THE ASSTT. COMMISSIONER OF INCOME TAX, CPC GHAZIABAD,, GAZIABAD

In the result, appeal of the assessee in I

ITA 3423/AHD/2016[2015-16]Status: DisposedITAT Surat03 Feb 2020AY 2015-16

Bench: Shri Sandeep Gosain & Shri O.P.Meena, Accoutant Member आ.अ.सं/.I.T.A No.3419 & 3420/Ahd/2016 िनधा"रण वष"/Assessment Year:2013-14 & 2014-15 State Bank Of India, Assistant Commissioner Vyara Branch, Navsari Of Income Tax(Cpc) Pan: Aaacs 8577 K Ghaziabad अपीलाथ" Appellant ""यथ"/Respondent

Section 154Section 200ASection 234E

condonation of delay condoned the delay. The Hon`ble Supreme Court while restoring the order of the trial

NAVBHARAT CHARITABLE TRUST,BHARUCH vs. INCOME TAX OFFICER, WARD - 1, , BHARUCH

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

ITA 385/SRT/2022[2019-20]Status: DisposedITAT Surat28 Feb 2023AY 2019-20

Bench: Shri Pawan Singhita No. 383, 384 & 385/Srt/2022 (Assessment Years: 2017-18, 2018-19 & 2019-20) (Hearing In Virtual Court) Navbharat Charitable Trust, I.T.O., 0, Rajpardi, Jhagadia, Ward-1, Vs. Bharuch. Bharuch. Pan No. Aactn 0979 K Appellant/ Assessee Respondent/ Revenue

Section 11Section 12ASection 13(10)Section 254(1)Section 80G

condoning the delay in filing Form 10B nor furnished the order of condoning the delay if any. On the basis

NAVBHARAT CHARITABLE TRUST,BHARUCH vs. INCOME TAX OFFICER, WARD - 1, , BHARUCH

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

ITA 383/SRT/2022[2017-18]Status: DisposedITAT Surat28 Feb 2023AY 2017-18

Bench: Shri Pawan Singhita No. 383, 384 & 385/Srt/2022 (Assessment Years: 2017-18, 2018-19 & 2019-20) (Hearing In Virtual Court) Navbharat Charitable Trust, I.T.O., 0, Rajpardi, Jhagadia, Ward-1, Vs. Bharuch. Bharuch. Pan No. Aactn 0979 K Appellant/ Assessee Respondent/ Revenue

Section 11Section 12ASection 13(10)Section 254(1)Section 80G

condoning the delay in filing Form 10B nor furnished the order of condoning the delay if any. On the basis

NAVBHARAT CHARITABLE TRUST,BHARUCH vs. INCOME TAX OFFICER, WARD - 1, , BHARUCH

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

ITA 384/SRT/2022[2018-19]Status: DisposedITAT Surat28 Feb 2023AY 2018-19

Bench: Shri Pawan Singhita No. 383, 384 & 385/Srt/2022 (Assessment Years: 2017-18, 2018-19 & 2019-20) (Hearing In Virtual Court) Navbharat Charitable Trust, I.T.O., 0, Rajpardi, Jhagadia, Ward-1, Vs. Bharuch. Bharuch. Pan No. Aactn 0979 K Appellant/ Assessee Respondent/ Revenue

Section 11Section 12ASection 13(10)Section 254(1)Section 80G

condoning the delay in filing Form 10B nor furnished the order of condoning the delay if any. On the basis

NAVBHARAT CHERITABLE TRUST,BHARUCH vs. INCOME TAX OFFICER, WARD-1, BHARUCH

In the result, all these three appeals of the assessee are allowed for statistical purposes

ITA 27/SRT/2023[2016-17]Status: DisposedITAT Surat28 Jun 2023AY 2016-17

Bench: Shri Pawan Singh(Physical Hearing) Navbharat Charitable Trust, I.T.O., 0, Rajpardi Jhagadia, Bharuch, Ward-1, Vs. Gujarat, Pin-393115 Bharuch. Pan No. Aactn 0979 K Appellant/ Assessee Respondent/ Revenue

Section 11Section 12ASection 13(10)Section 254(1)

condonation of delay does not stand to benefit by lodging its claim late. Refusing to condone delay

ALTRET INDUSTRIES PRIVATE LIMITED,SURAT vs. THE INCOME TAX OFFICXER, TDS, CPC

In the result, appeal filed by the assessee in dismissed

ITA 818/SRT/2024[A.Y. 2014-15]Status: DisposedITAT Surat25 Jul 2025

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Pruseth(Hybrid Hearing)

Section 200A(1)Section 249(3)Section 250

condoning the delay; and (viii) Delay condonation application has to be decided on the parameters laid

ALTRET INDUSTRIES PRIVATE LIMITED,ALTRET HOUSE, SAIYEDPURA vs. THE INCOME TAX OFFICER, TDS, CPC, COMMISSIONER OF INCOME TAX

In the result, appeal filed by the assessee in dismissed

ITA 815/SRT/2024[2015-2016]Status: DisposedITAT Surat25 Jul 2025AY 2015-2016

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Pruseth(Hybrid Hearing)

Section 200A(1)Section 249(3)Section 250

condoning the delay; and (viii) Delay condonation application has to be decided on the parameters laid