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288 results for “condonation of delay”+ Section 13(9)clear

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Chennai1,635Delhi1,619Mumbai1,439Kolkata905Bangalore805Pune762Hyderabad608Jaipur517Ahmedabad471Raipur304Nagpur297Surat288Chandigarh284Karnataka235Visakhapatnam232Amritsar179Indore179Cochin133Lucknow132Rajkot130Cuttack119Panaji96Patna60SC54Calcutta50Jodhpur35Guwahati33Dehradun32Telangana31Allahabad27Agra24Varanasi19Jabalpur14Ranchi10Rajasthan7Orissa5Kerala5Himachal Pradesh4A.K. SIKRI ROHINTON FALI NARIMAN2Andhra Pradesh1R.M. LODHA ANIL R. DAVE1DIPAK MISRA R.K. AGRAWAL PRAFULLA C. PANT1A.K. SIKRI N.V. RAMANA1Gauhati1

Key Topics

Section 271(1)(b)119Section 143(3)81Section 142(1)79Addition to Income69Section 271(1)(c)64Penalty49Section 12A47Section 69A45Section 153A

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

section 143(3) r.w.s. 147 of the Income Tax Act, 1961 (in short ‘the Act’), dated 20.03.2015. 2. Grounds of appeal raised by the assessee are as follows: “1. The learned Assessing Officer erred in making addition of Rs.17,71,655/- u/s 143(3) r.w.s. 147 of the IT Act without considering documents and evidences submitted. 2. The learned

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

Showing 1–20 of 288 · Page 1 of 15

...
31
Section 14731
Limitation/Time-bar27
Deduction22

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)

section 253(1) of the Income Tax Act, 1961 on 26.02.2020 vide ITA No.50/SRT/2020 against the order of the Commissioner (Appeals) relating to A.Y.2000-01 made on the 19.08.2009, which was communicated to us on the 08.10.2009. Though this appeal should have been filed in the office of the Tribunal on or before the 07.12.2009 counting the period of sixty days

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

13. The general and wide powers given to the Board in this regard, "if it considers it desirable or expedient so to do for avoiding genuine hardship in any case…..", not only gives wide powers to the Board, but confers upon it a obligation to consider facts relevant for condonation of delay as well as the merit of the claim

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

13. The general and wide powers given to the Board in this regard, "if it considers it desirable or expedient so to do for avoiding genuine hardship in any case…..", not only gives wide powers to the Board, but confers upon it a obligation to consider facts relevant for condonation of delay as well as the merit of the claim

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

13. The general and wide powers given to the Board in this regard, "if it considers it desirable or expedient so to do for avoiding genuine hardship in any case…..", not only gives wide powers to the Board, but confers upon it a obligation to consider facts relevant for condonation of delay as well as the merit of the claim

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

section 200A of the Income Tax Act and when the assessee carried the matter in appeal before ld CIT(A), the Ld. CIT(A) has not condoned the delay in filing these appeals. There are delay in filing these appeals before the ld CIT(A) which ranges from 316 days to 1216 days. Before, ld CIT(A), the assessee

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

section 200A of the Income Tax Act and when the assessee carried the matter in appeal before ld CIT(A), the Ld. CIT(A) has not condoned the delay in filing these appeals. There are delay in filing these appeals before the ld CIT(A) which ranges from 316 days to 1216 days. Before, ld CIT(A), the assessee

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

section 200A of the Income Tax Act and when the assessee carried the matter in appeal before ld CIT(A), the Ld. CIT(A) has not condoned the delay in filing these appeals. There are delay in filing these appeals before the ld CIT(A) which ranges from 316 days to 1216 days. Before, ld CIT(A), the assessee

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

section 200A of the Income Tax Act and when the assessee carried the matter in appeal before ld CIT(A), the Ld. CIT(A) has not condoned the delay in filing these appeals. There are delay in filing these appeals before the ld CIT(A) which ranges from 316 days to 1216 days. Before, ld CIT(A), the assessee

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

section 200A of the Income Tax Act and when the assessee carried the matter in appeal before ld CIT(A), the Ld. CIT(A) has not condoned the delay in filing these appeals. There are delay in filing these appeals before the ld CIT(A) which ranges from 316 days to 1216 days. Before, ld CIT(A), the assessee

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

section 200A of the Income Tax Act and when the assessee carried the matter in appeal before ld CIT(A), the Ld. CIT(A) has not condoned the delay in filing these appeals. There are delay in filing these appeals before the ld CIT(A) which ranges from 316 days to 1216 days. Before, ld CIT(A), the assessee

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

9. In the light of above cited judgements, if we examined the facts of the present case, we find that the original order under section 154 read with section 200A was passed by the ACIT- CPC Ghaziabad was never received by the assessee nor the same is in possession of the assessee. The assessee has only taken the printout

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

9. In the light of above cited judgements, if we examined the facts of the present case, we find that the original order under section 154 read with section 200A was passed by the ACIT- CPC Ghaziabad was never received by the assessee nor the same is in possession of the assessee. The assessee has only taken the printout

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

9. In the light of above cited judgements, if we examined the facts of the present case, we find that the original order under section 154 read with section 200A was passed by the ACIT- CPC Ghaziabad was never received by the assessee nor the same is in possession of the assessee. The assessee has only taken the printout

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

9. In the light of above cited judgements, if we examined the facts of the present case, we find that the original order under section 154 read with section 200A was passed by the ACIT- CPC Ghaziabad was never received by the assessee nor the same is in possession of the assessee. The assessee has only taken the printout

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

9. In the light of above cited judgements, if we examined the facts of the present case, we find that the original order under section 154 read with section 200A was passed by the ACIT- CPC Ghaziabad was never received by the assessee nor the same is in possession of the assessee. The assessee has only taken the printout

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)

13. The general and wide powers given to the Board in this regard, "if it considers it desirable or expedient so to do for avoiding genuine hardship in any case…..", not only gives wide powers to the Board, but confers upon it a obligation to consider facts relevant for condonation of delay as well as the merit of the claim

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

In the result, appeal filed by the assessee in dismissed

ITA 814/SRT/2024[2015-16]Status: DisposedITAT Surat25 Jul 2025AY 2015-16

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

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

9, Delhi [in short, ‘the CIT(A)’] for the different assessment years (AYs) 2011-12, 2013-14, 2014-15, 2015-16 and 2016-17. All these appeals before the CIT(A) were against orders passed u/s 200A(1) of the Act by the TDS, CPC, Bengaluru for the above years. Since facts are same, with consent of both parties

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

In the result, appeal filed by the assessee in dismissed

ITA 855/SRT/2024[2016-201]Status: DisposedITAT Surat25 Jul 2025AY 2016-201

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

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

9, Delhi [in short, ‘the CIT(A)’] for the different assessment years (AYs) 2011-12, 2013-14, 2014-15, 2015-16 and 2016-17. All these appeals before the CIT(A) were against orders passed u/s 200A(1) of the Act by the TDS, CPC, Bengaluru for the above years. Since facts are same, with consent of both parties

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

In the result, appeal filed by the assessee in dismissed

ITA 816/SRT/2024[2014-15]Status: DisposedITAT Surat25 Jul 2025AY 2014-15

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

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

9, Delhi [in short, ‘the CIT(A)’] for the different assessment years (AYs) 2011-12, 2013-14, 2014-15, 2015-16 and 2016-17. All these appeals before the CIT(A) were against orders passed u/s 200A(1) of the Act by the TDS, CPC, Bengaluru for the above years. Since facts are same, with consent of both parties