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2 results for “condonation of delay”+ Section 80A(2)clear

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Key Topics

Section 80P(2)(a)5Section 142(1)3Section 8O3Section 1393Section 139(1)3Section 1483Section 1442Section 80A(5)2Deduction

THE WANKA VIVIDH KARYAKARI SEVA SAHKARI MANDALI LTD,TAPI vs. THE INCOME TAX OFFICER, WARD2 BARDOLI, BARDOLI

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

ITA 470/SRT/2023[2017-18]Status: DisposedITAT Surat13 Oct 2023AY 2017-18

Bench: Shri Pawan Singhआ.अ.सं./Ita No.470/Srt/2023 (Ay 2017-18) (Hearing In Physical Court) The Wanka Vividh Karyakari Seva Income Tax Officer, Sahkari Mandali Ltd. Ward-2, Bardoli, Income Vs At & Po Wanka, Taluka-Nizar, Tax Office, 2Nd Floor, Bsnl Tapi-394370 Building, Opp. Jalaram Akshaymodi40@Gmail.Com Temple, Station Road, Pan No: Aahft 1009 K Bardoli-394601 अपीलाथ"/Appellant ""थ" /Respondent

Section 142(1)Section 144Section 254(1)Section 80PSection 80P(2)(a)

2((d) the assessee failed to file return of income and as per provision of Section 80A(P). The assessee is not eligible for claiming such deduction. The Ld. CIT(A) also held that assessee had optioned to file partition before jurisdictional Commissioner for condonation of delay

2

VAPI MARCHANT SAVING AND CREDIT CO-OP SOCIETY LIMITED ,VAPI vs. INCOME TAX OFFICER, WARD-9, VAPI, VAPI

In the result, the appeal filed by the assessee is dismissed

ITA 838/SRT/2023[2010-11]Status: DisposedITAT Surat30 Oct 2025AY 2010-11

Bench: Shri Sandeep Gosain () & Shri Om Prakash Kant () Assessment Year: 2010-2011 Vapi Merchant Saving & Credit Ito Ward-9, Co-Op Society Ltd., Income Tax Office, Nr. Vaishali Office No. 130, First Floor, Varun Vs. Char Rasta, Nh-8, Gidc, Complex, Opp. Reliance Super Vapi-396191. Market Gidc, Vapi-396195. Pan No. Aaaav 3925 E Appellant Respondent

For Appellant: Mr. J.K. Chandnani, Sr. DRFor Respondent: Mr. Hem Chhajed, AR
Section 139Section 139(1)Section 148Section 80A(5)Section 80P(2)(a)Section 8O

condone the delay and admit the appeal for adjudication. 5. We have heard rival submission of the parties and perused the We have heard rival submission of the parties and perused the We have heard rival submission of the parties and perused the relevant material record. The sole issue in dispute is whether the relevant material record. The sole issue