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14 results for “condonation of delay”+ Section 108clear

Sorted by relevance

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Key Topics

Section 254(1)12Condonation of Delay11Limitation/Time-bar10Section 689Disallowance9Addition to Income9Section 117Section 12A6Deduction

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

condone the delay and allow the assessee to avail the said exemption under section 12 of the Act being a public charitable trust. 29. We should look into the position of law as regards the subject matter of this writ-application : In Artist Tree (P.) Ltd. v. CBDT [2014] 52 taxmann.com 152/[2015] 228 Taxman 108

6
Section 271(1)(c)5
Section 143(3)4
Section 13(10)4

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

condone the delay and allow the assessee to avail the said exemption under section 12 of the Act being a public charitable trust. 29. We should look into the position of law as regards the subject matter of this writ-application : In Artist Tree (P.) Ltd. v. CBDT [2014] 52 taxmann.com 152/[2015] 228 Taxman 108

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

condone the delay and allow the assessee to avail the said exemption under section 12 of the Act being a public charitable trust. 29. We should look into the position of law as regards the subject matter of this writ-application : In Artist Tree (P.) Ltd. v. CBDT [2014] 52 taxmann.com 152/[2015] 228 Taxman 108

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)

condone the delay and allow the assessee to avail the said exemption under section 12 of the Act being a public charitable trust. 29. We should look into the position of law as regards the subject matter of this writ-application : In Artist Tree (P.) Ltd. v. CBDT [2014] 52 taxmann.com 152/[2015] 228 Taxman 108

SHREE SAI ALANG HOUSE,SURAT vs. ITO, WARD 2(2)(1), SURAT

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

ITA 906/SRT/2024[2022-23]Status: DisposedITAT Surat21 Jan 2025AY 2022-23

Bench: Shri Pawan Singh & Shri Bijayananda Prusethआयकर अपील सं./Ita No.906/Srt/2024 (Ay 2022-23) (Physical Court Hearing) Shree Sai Alang House Income Tax Officer, Ward-2(2)(1), 13-15, Khodal Chhaya Society, Surat, Aaykar Bhawan, बनाम Surat Kamrej Road, Opp. Majura Gate, Vs Shyamdham Mandir, Surat-395 001 Surat-394 185 [Pan : Abefs 8896 D] अपीलाथ"/Appellant ""थ" /Respondent

Section 143(3)Section 254(1)Section 270ASection 271ASection 272A(1)(d)Section 37(1)Section 40A(2)(b)Section 68

108 days in filing appeal before Ld.CIT(A). The Assessing Officer passed assessment order on 22.03.2024 thereafter appeal was filed before Ld.CIT(A) on 31.07.2024. The assessee filed application for condonation of delay. In the application for condonation of delay, assessee stated that he has no knowledge about passing the assessment order. The Ld. AR of the assessee submits that

GANI MOHAMMAD POPAT,SURAT vs. ITO, WARD-3, VAPI

In the result, grounds No

ITA 514/SRT/2019[2007-08]Status: DisposedITAT Surat02 May 2023AY 2007-08

Bench: Shri Pawan Singh(Virtual Hearing) Popat Yasin Abdulganibhai, I.T.O., Son & L/H Of Late Gani Mohammad Ward-3, Vs. Popat, Vapi. Bombay Market, Zanda Chowk, Near S.T. Bus Depot, Vapi. Pan No. Akvpp 0747 J Appellant/ Assessee Respondent/ Revenue

Section 147Section 234ASection 234BSection 254(1)Section 271(1)(c)

condone the delay in filing appeal and admit the same for adjudication on merit. Now adverting to the merit of the case. 7. Briefly stated facts of the case are that for the A.Y. 2007-08, the assessee filed return of income on 31/03/2008 declaring income of Rs. 1,50,857/- . Subsequently, the case of assessee was reopened under Section

SHRI 108 GOL VISHA SHRIMALI JAIN CHARITES SURAT,SURAT vs. DCIT, CPC, BANGALORE

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

ITA 262/SRT/2022[2015-16]Status: DisposedITAT Surat08 Jun 2023AY 2015-16

Bench: Shri Pawan Singh(Physical Hearing) Shri 108 Gol Visha Shrimali Jain D.C.I.T., (Cpc), Charities Surat, Bangalore. Vs. Jain Wadi Bh Bhulka Bhavan School, Anand Mahal Road, Adajan, Surat-395009. Pan No. Aabts 3025 N Appellant/ Assessee Respondent/ Revenue

Section 11(1)(a)Section 12ASection 143(1)Section 254(1)

108 Gol Visha Shrimali Jain Charities Surat Vs DCIT(CPC) for the reasons explained above. The assessee has no intention to disregard the statutory provisions prescribed in the Income Tax Act. The ld. AR of the assessee prayed for condoning the delay and to consider the merit of the case. 3. The ld. AR of the assessee further submits that

THE DY. COMMISSIONER OF INCOME TAX, CIRCLE-1(1)(2),, SURAT vs. M/S. KEJRIWAL INDUSTRIES LTD.,, SURAT

In the result, the appeal of the Revenue is dismissed

ITA 1509/AHD/2016[2011-12]Status: DisposedITAT Surat04 May 2020AY 2011-12

Bench: Shri Sandeep Gosain & Shri O.P.Meena

Section 131Section 143Section 143(3)Section 14ASection 154Section 68

condone the delay in filing of appeal and allow the appeal to be proceeded with on merit. The Grounds of appeal raised by the Revenue read as under: 5. “[1] On the facts and circumstances of the case and in law, the Ld. CIT(A) has erred in deleting the addition of DCIT, Circle-1(1)(2), Surat Vs. Kejriwal

SNEHA FASHIONS PRIVATE LIMITED,SURAT vs. CPC, BANGALORE, BANGALORE

In the result, appeal of the assessee is dismissed with aforesaid observation

ITA 55/SRT/2022[2018-19]Status: DisposedITAT Surat21 Oct 2022AY 2018-19

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 254(1)Section 36(1)(va)

108 days in filing the appeal before the Tribunal. The Ld. AR for the assessee submits that the Hon'ble Supreme Court in suo motu writ petition(C) No.3 of 2020 has already condoned the period of limitation till 01.03.2022 and further 90 days’ period was granted to file appeal before various courts. Thus, the entire period of delay

SNEHA FASHIONS PRIVATE LIMITED,SURAT vs. DCIT, CPC , BANGALORE

In the result, appeal of the assessee is dismissed with aforesaid observation

ITA 54/SRT/2022[2017-18]Status: DisposedITAT Surat21 Oct 2022AY 2017-18

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 254(1)Section 36(1)(va)

108 days in filing the appeal before the Tribunal. The Ld. AR for the assessee submits that the Hon'ble Supreme Court in suo motu writ petition(C) No.3 of 2020 has already condoned the period of limitation till 01.03.2022 and further 90 days’ period was granted to file appeal before various courts. Thus, the entire period of delay

M/S. C. J. GROUP & GAJRAS BUILDERS & DEVELOPERS,PANVEL, MUMBAI vs. DCIT, CIRCLE-1, BHARUCH, BHARUCH

In the result, this ground of appeal is also dismissed

ITA 2/SRT/2021[2011-12]Status: DisposedITAT Surat27 Feb 2023AY 2011-12

Bench: Shri Pawan Singh & Dr Arjun Lal Sainiआ.अ.सं./Ita No.02/Srt/2021 (Ay 2011-12) (Hearing In Physical Court) M/S C.J. Group & Gajras Deputy Commissioner Of Income Tax, Circle-1, Builders & Developers, Vs Bharuch Bhoomi Land Mark, Plot No. 30-30A, Sector-17, Khan Colony, Panvel-410206, Maharashtra Pan No. Aagfc 4658 J अपीलाथ"/Appellant ""यथ" /Respondent

Section 143(3)Section 254(1)

section 143(3) of Income Tax Act, 1961 (hereinafter referred to as ‘the Act’ for the sake of brevity) on 24.03.2014. M/s C J Group & Gajras Builders & Developers 2. On perusal of record shows that impugned order was passed by Ld. CIT(A) on 24.08.2020, however, assessee has filed present appeal on 05.01.2021. Thus, there is delay of 65 days

KAMUBEN RAMANLAL PATEL,DAMAN vs. INCOME TAX OFFICER, DAMAN

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

ITA 913/SRT/2024[2012-13]Status: DisposedITAT Surat25 Sept 2025AY 2012-13

Bench: Ms.Suchitra Raghunath Kamble& Shri Bijayananda Prusethआयकरअपीलसं./Ita No.913/Srt/2024 Assessment Year: 2012-13 (Hybrid Hearing) Smt. Kamuben Ramanlal Patel Income Tax Officer, Daman, बनाम/ House No.1, Varkund, Income Tax Department, Jeevanji Vs. Mithanagar, Nani Daman, Hotel Building, Kathiria Road, Daman & Diu-396 210 Nani Daman, Daman & Diu- -396210 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Acppk1885N (अपीलाथ"/Appellant) (""थ"/Respondent) िनधा"रतीकीओरसे/Appellant By Shri Hemant Suthar, Ca राज"कीओरसे /Respondent By Shriajay Uke, Sr. Dr सुनवाई की तारीख/Date Of Hearing 17/07/2025 उद्घोषणा की तारीख/Date Of Pronouncement 25/09/2025

Section 143(3)Section 250Section 271(1)Section 271(1)(c)Section 274

section 250 of the Income-tax Act, 1961 (in short, ‘the Act’) dated 12.06.2024 by the National Faceless Appeal Centre, Delhi/Commissioner of Income-tax (Appeals) [in short ‘Ld. CIT(A)’] for the Assessment Year (AY) 2012-13 in levying 100% penalty of Rs.52,46,160/- imposed u/s 271(1)(c) of the Act by Assessing Officer on 11.01.2021. Grounds

ACIT, CENTRAL CIRCLE, VAPI vs. M/S. SHAH VIRCHAND GOVANJI JEWELLERS PVT. LTD, SURAT

In the result, ground No. 2 of appeal raised by revenue is also dismissed

ITA 175/SRT/2020[2010-11]Status: DisposedITAT Surat08 Sept 2022AY 2010-11

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

For Respondent: “1. On the facts and circumstances o
Section 254(1)Section 68

delay was not condoned. The ld. AR, thus, submits that the grounds of appeal are covered in favour of assessee and against the Revenue. 5. On the other hand, the ld. CIT-DR and the ld. Sr.DR for the revenue both submits that the principle of res judicata is not application in income tax cases and each assessment order

ACIT, CENTRAL CIRCLE, VAPI vs. M/S. SHAH VIRCHAND GOVANJI JEWELLERS PVT. LTD, SURAT

In the result, ground No. 2 of appeal raised by revenue is also dismissed

ITA 176/SRT/2020[2012-13]Status: DisposedITAT Surat08 Sept 2022AY 2012-13

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

For Respondent: “1. On the facts and circumstances o
Section 254(1)Section 68

delay was not condoned. The ld. AR, thus, submits that the grounds of appeal are covered in favour of assessee and against the Revenue. 5. On the other hand, the ld. CIT-DR and the ld. Sr.DR for the revenue both submits that the principle of res judicata is not application in income tax cases and each assessment order