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617 results for “condonation of delay”+ Section 6clear

Sorted by relevance

Chennai3,998Mumbai3,819Delhi3,091Kolkata2,085Pune1,787Bangalore1,664Ahmedabad1,368Hyderabad1,176Jaipur880Patna741Surat617Chandigarh560Indore528Nagpur483Cochin440Visakhapatnam421Raipur408Lucknow366Amritsar326Rajkot319Karnataka296Cuttack277Panaji174Agra146Dehradun103Calcutta98Guwahati89Jodhpur80Jabalpur64Allahabad64SC62Ranchi59Telangana48Varanasi37Andhra Pradesh16Orissa10Rajasthan10Kerala7Punjab & Haryana6Himachal Pradesh5A.K. SIKRI ROHINTON FALI NARIMAN2Gauhati1R.M. LODHA ANIL R. DAVE1A.K. SIKRI N.V. RAMANA1VIKRAMAJIT SEN SHIVA KIRTI SINGH1DIPAK MISRA R.K. AGRAWAL PRAFULLA C. PANT1

Key Topics

Section 271(1)(b)72Addition to Income62Section 143(3)61Limitation/Time-bar46Section 14840Section 142(1)40Section 14438Condonation of Delay38Section 263

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

SUMITLAL,SURAT vs. ITO, SURAT

Showing 1–20 of 617 · Page 1 of 31

...
35
Section 254(1)32
Section 271(1)(c)31
Penalty30

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

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

section 5 of the Limitation Act 1961 are pari-materia to the materia to the provisions Sec 249 of the Act as both the provisions stipulated that provisions Sec 249 of the Act as both the provisions stipulated that provisions Sec 249 of the Act as both the provisions stipulated that after expiry of stipulated period of limitation

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)

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 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

condonation of delay. That the failure to give notice to the Income-Tax Officer under section 11(2) of the Act and investment of the money in the prescribed securities was due only to oversight. That the trustees or the settler have not been benefited by such failure directly or indirectly. That the trust agrees to deposit its funds

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

condonation of delay. That the failure to give notice to the Income-Tax Officer under section 11(2) of the Act and investment of the money in the prescribed securities was due only to oversight. That the trustees or the settler have not been benefited by such failure directly or indirectly. That the trust agrees to deposit its funds

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

condonation of delay. That the failure to give notice to the Income-Tax Officer under section 11(2) of the Act and investment of the money in the prescribed securities was due only to oversight. That the trustees or the settler have not been benefited by such failure directly or indirectly. That the trust agrees to deposit its funds

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

delay was not condoned and the appeal of the appellant was treated as nonest in the eyes of law. 6. Being, aggrieved the assessee filed this appeal before the Tribunal. The learned counsel for the assessee submitted that the notice the assessee has received a demand notice offer demand of Rs. 1000 under section

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

delay was not condoned and the appeal of the appellant was treated as nonest in the eyes of law. 6. Being, aggrieved the assessee filed this appeal before the Tribunal. The learned counsel for the assessee submitted that the notice the assessee has received a demand notice offer demand of Rs. 1000 under section

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

delay was not condoned and the appeal of the appellant was treated as nonest in the eyes of law. 6. Being, aggrieved the assessee filed this appeal before the Tribunal. The learned counsel for the assessee submitted that the notice the assessee has received a demand notice offer demand of Rs. 1000 under section

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

delay was not condoned and the appeal of the appellant was treated as nonest in the eyes of law. 6. Being, aggrieved the assessee filed this appeal before the Tribunal. The learned counsel for the assessee submitted that the notice the assessee has received a demand notice offer demand of Rs. 1000 under section

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

delay was not condoned and the appeal of the appellant was treated as nonest in the eyes of law. 6. Being, aggrieved the assessee filed this appeal before the Tribunal. The learned counsel for the assessee submitted that the notice the assessee has received a demand notice offer demand of Rs. 1000 under section

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 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

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. 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 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

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. That the failure to give notice to the Income-Tax Officer under section 11(2) of the Act and investment of the money in the prescribed securities was due only to oversight. That the trustees or the settler have not been benefited by such failure directly or indirectly. That the trust agrees to deposit its funds

MOEEN MEMORIAL WELFARE TRUST,SURAT vs. DY. COMMISSIONER OF INCOME TAX, CPC, BANGLORE

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

ITA 117/SRT/2021[2015-16]Status: DisposedITAT Surat29 Mar 2022AY 2015-16

Bench: Shri Pawan Singh, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.117/Srt/2021 (िनधा"रणवष" / Assessment Year: (2015-16) (Virtual Court Hearing) Moeen Memorial Welfare Trust Deputy Commissioner Of Income Tax, Cpc, Bangalore Sheri Street, Opp. Petrol Pump, Vs. Olpad, Surat-394540 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aadtm 2052 P (Appellant ) (Respondent)

For Appellant: Shri Sapnesh R Sheth, C.AFor Respondent: Shri H.P.Meena– CIT-DR
Section 12ASection 143(1)Section 250

section 12AA of the Act, hence such genuine trust should be encouraged and should not be penalized for technical mistake. Therefore, Ld. AR submits that assessee-trust has furnished petition for condonation of delay, and explained the delay is a reasonable way. Therefore, he prays the Bench that delay in filing appeal before ld CIT(A) may be condoned

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

Section 3 of the Limitation Act; (v) Courts are empowered to exercise discretion to condone the delay if sufficient cause had been explained, but that exercise of power is discretionary in nature and may not be exercised even if sufficient cause is established for various factors such as, where there is inordinate delay, negligence and want of due diligence