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2 results for “condonation of delay”+ Section 12A(2)clear

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Key Topics

Section 13(1)(c)5Section 13(3)4Section 12A3Section 253(3)2Exemption2

BANKA ATITHI BHAWAN TRUST,,GORAKHPUR vs. CIT (E), LUCKNOW

In the result, the appeal of the assesseein ITA No

ITA 113/VNS/2020[2016-2017]Status: DisposedITAT Varanasi13 Jan 2023AY 2016-2017

Bench: Shri.Vijay Pal Rao & Shri Ramit Kocharassessment Year: 2016-17 Banka Atithibhawan Trust, Commissioner Of Income-Tax C/O Banka Atithibhawan, V. (Exemptions), Maya Bazar, Gorakhpur- 5Th Floor, Tc-46, Vibhutikhand, 273001, U.P. Gomti Nagar, Lucknow-226010, U.P. Pan:Aaatb8576G (Appellant) (Respondent) Appellant By: Mr. Ashishbansal, Advocate Respondent By: Shriamalendunath Mishra, Cit Dr Date Of Hearing: 12.01.2023 Date Of Pronouncement: 13.01.2023

For Appellant: Mr. AshishBansal, AdvocateFor Respondent: ShriAmalenduNath Mishra, CIT DR
Section 119(2)(b)Section 139Section 253(3)

2) 387 .It was claimed that there was Covid-19 pandemic in the Country and Hon’ble Supreme Court in Cognizance for Extension of Limitation extended the limitation period from time to time , from 15th March, 2020 to 28.02.2022. It was also fairly submitted that even if it is assumed that the appeal was maintainable before tribunal, the time limitation

SURYA CHARITABLE TRUST,,VARANASI vs. CIT (E), LUCKNOW

ITA 142/ALLD/2018[2017-2018]Status: DisposedITAT Varanasi13 Oct 2022AY 2017-2018
For Appellant: NoneFor Respondent: Shri R.K. Vishwakarma, CIT DR
Section 11Section 12ASection 12A(1)Section 13(1)(c)Section 13(3)

2 Assessment Year: N.A. Surya Charitable Trust, Varanasi v. CIT(Exemption), Lucknow mother of Trustee of the assessee namely Shri L K Pandey , Shri S K Pandey and Shri K K Pandey. Further, ld. CIT(E) observed that building is being constructed on said land taken on lease by the assessee, out of funds of the assessee-trust