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114 results for “condonation of delay”+ Exemptionclear

Sorted by relevance

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Key Topics

Section 12A104Exemption77Condonation of Delay68Section 1166Section 143(1)57Section 1039Addition to Income32Section 80G31Limitation/Time-bar

SRI TIRUMALA ESTATES AND FARMLANDS,VISAKHAPATNAM vs. ACIT, CENTRAL CIRCLE-1, VISAKHAPATNAM

In the result, the appeal filed by the assessee in ITA

ITA 552/VIZ/2025[2017-18]Status: DisposedITAT Visakhapatnam14 Nov 2025AY 2017-18

Bench: SHRI G. MANJUNATHA, HON’BLE (Accountant Member), SHRI RAVISH SOOD, HON’BLE (Judicial Member)

Section 133ASection 142(1)Section 144Section 147Section 148Section 270ASection 40

condone the delay of 126 days in filing this appeal and admit the same in the interest of justice; otherwise, we will be put to irreparable loss and grave hardship. The above information is true and correct to the best of my knowledge and belief. 2.8 The explanation given by the appellant not amount to "sufficient cause" within the meaning

Showing 1–20 of 114 · Page 1 of 6

29
Section 14728
Section 143(3)25
Section 142(1)20

SRI TIRUMALA ESTATES AND FARMLANDS,VISAKHAPATNAM vs. ACIT, CENTRAL CIRCLE-1, VISAKHAPATNAM

In the result, the appeal filed by the assessee in ITA

ITA 551/VIZ/2025[2017-18]Status: DisposedITAT Visakhapatnam14 Nov 2025AY 2017-18

Bench: SHRI G. MANJUNATHA, HON’BLE (Accountant Member), SHRI RAVISH SOOD, HON’BLE (Judicial Member)

Section 133ASection 142(1)Section 144Section 147Section 148Section 270ASection 40

condone the delay of 126 days in filing this appeal and admit the same in the interest of justice; otherwise, we will be put to irreparable loss and grave hardship. The above information is true and correct to the best of my knowledge and belief. 2.8 The explanation given by the appellant not amount to "sufficient cause" within the meaning

KOSURU KRISHNAVENI,VISAKHAPATNAM vs. INCOME TAX OFFICER, WARD-3(3), VISAKHAPATNAM

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

ITA 414/VIZ/2025[2016-17]Status: DisposedITAT Visakhapatnam28 Aug 2025AY 2016-17

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआईटीए. नं. / Ita No. 414/Viz/2025 (A.Y. 2016-17) Kosuru Krishnaveni V. Income Tax Officer - Ward – 3(3) Flat No. 401, Jeevan Visakha Apartments Income Tax Office Mntc Colony, Seethammadhara Infinity Towers, Sankaramatam Road Visakhapatnam – 530013 Visakhapatnam – 530016 [Pan:Aotpd2598D] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

Section 147Section 69

condonation of delay and read out the contents of the petition which is as under: - “1. The order of the learned Commissioner of Income Tax (Appeals) in the case of the appellant was passed on 05.09.2024. As such, the appeal against this order ought to have been filed on or before 30.11.2024. However, the appellant could file the appeal only

RAMANUJA PEETHAM,VISAKHAPATNAM vs. INCOME TAX OFFICER (EXEMPTION WARD), VISAKHAPATNAM

In the result, appeal of the assessee is dismissed as withdrawn

ITA 198/VIZ/2023[2016-17]Status: DisposedITAT Visakhapatnam18 Oct 2023AY 2016-17

Bench: Shri Duvvuru Rl Reddy, Hon’Bleआयकर अपील सं./I.T.A.No.198/Viz/2023 (ननधधारण वर्ा / Assessment Year :2016-17) Sri Ramanuja Peetham Vs. Income Tax Officer D.No.1-104-15, Plot No.40, Sector-5 (Exemption Ward) Ttd Kalyanamandapam Road Visakhapatnam Mvp Colony, Visakhapatnam [Pan : Aafts4193P] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधथी की ओर से/ Appellant By : Smt.A.Aruna, Ar प्रत्यधथी की ओर से / Respondent By : Shri Madhukar Aves, Dr सुनवधई की तधरीख / Date Of Hearing : 27.09.2023 घोर्णध की तधरीख/Date Of Pronouncement : 18 .10.2023 आदेश /O R D E R Per Shri Duvvuru Rl Reddy: This Appeal Is Filed By The Assessee Against The Order Of Commissioner Of Income Tax (Appeal) [Cit(A)], National Faceless Appeal Centre (Nfac), Delhi In Din & Order No.Itba/Nfac/S/250/2023- 24/1052984661(1) Dated 19.05.2023 For The Assessment Year (A.Y.)2016-17. 2. Brief Facts Of The Case Are That The Assessee Is A Trust, Registered U/S 12A Of The Income Tax Act, 1961 (In Short ‘Act’) Had Filed Return Of Income For The A.Y.2016-17 On 09.09.2016, Declaring Nil Income After

For Appellant: Smt.A.Aruna, ARFor Respondent: Shri Madhukar Aves, DR
Section 11Section 12ASection 143(1)Section 154

exemption u/s 11. 3. The assessee filed an application for condonation of delay before DIT(Exemption), Hyderabad and preferred an appeal

SRI VINAYAKA EDUCATIONAL TRUST,VIZIANAGARAM vs. INCOME TAX OFFICER, (EXEMPTION WARD), VISAKHAPATNAM

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

ITA 120/VIZ/2025[2018-19]Status: DisposedITAT Visakhapatnam28 Aug 2025AY 2018-19

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआईटीए. नं. / Ita No. 120/Viz/2025 (A.Y. 2018-19) Sri Vinayaka Educational Trust V. Income Tax Officer (Exemption Ward) Income Tax Office Panukuvalaasa Village Infinity Towers Pachipenta Mandal Sankaramatam Road Vizianagaram – 535591 Visakhapatnam – 530016 Andhra Pradesh Andhra Pradesh [Pan:Aaits1192H] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) करदाता का प्रतततितित्व/ Assessee Represented By : Shri Gvn Hari, Advocate राजस्व का प्रतततितित्व/ Department Represented By : Dr. Aparna Villuri, Sr.Ar

Section 143(1)

delay on the part of the assessee in filing appeal before Ld.CIT(A) is condoned and the appeal is remanded back to the file of Ld.CIT(A) to decide the appeal filed by the assessee on merits. It is needless here to mention that before passing the order of assessment, Ld. CIT(A) shall provide sufficient opportunity of hearing

RMCANA INDIA FOUNDATION,KAKINADA vs. CIT (EXEMPTION), HYDERABAD

In the result, appeal filed by the assessee is allowed for statistical purposes

ITA 196/VIZ/2025[2024-25 ]Status: DisposedITAT Visakhapatnam27 May 2025

Bench: Shri Vijay Pal Rao, Vice-A N D Shri S. Balakrishnanआ.अपी.सं /Ita Nos.196 & 197/Viz/2025 (िनधा"रण वष"/Assessment Year: 2024-25) Rmcana India Foundation Vs. Commissioner Of Income East Godavari Tax (Exemption) Pan:Aamcr3582K Hyderabad (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri I Kama Sastry, Ca राज" व "ारा/Revenue By:: Dr. Satyasai Rath, Cit(Dr) सुनवाई की तारीख/Date Of Hearing: 07/05/2025 घोषणा की तारीख/Pronouncement: 27/05/2025 आदेश/Order Per Vijay Pal Rao

For Appellant: Shri I Kama Sastry, CAFor Respondent: : Dr. Satyasai Rath, CIT(DR)
Section 12Section 12ASection 80G

condonation of delay could not be filed before the CIT (Exemption). He has now filed an application for condonation of delay

RMCANA INDIA FOUNDATION,KAKINADA vs. CIT (EXEMPTION), HYDERABAD

In the result, appeal filed by the assessee is allowed for statistical purposes

ITA 197/VIZ/2025[2024-25]Status: DisposedITAT Visakhapatnam27 May 2025AY 2024-25

Bench: Shri Vijay Pal Rao, Vice-A N D Shri S. Balakrishnanआ.अपी.सं /Ita Nos.196 & 197/Viz/2025 (िनधा"रण वष"/Assessment Year: 2024-25) Rmcana India Foundation Vs. Commissioner Of Income East Godavari Tax (Exemption) Pan:Aamcr3582K Hyderabad (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri I Kama Sastry, Ca राज" व "ारा/Revenue By:: Dr. Satyasai Rath, Cit(Dr) सुनवाई की तारीख/Date Of Hearing: 07/05/2025 घोषणा की तारीख/Pronouncement: 27/05/2025 आदेश/Order Per Vijay Pal Rao

For Appellant: Shri I Kama Sastry, CAFor Respondent: : Dr. Satyasai Rath, CIT(DR)
Section 12Section 12ASection 80G

condonation of delay could not be filed before the CIT (Exemption). He has now filed an application for condonation of delay

CHAITANYA BHRATHI,VIZIANAGARAM vs. COMMISSIONER OF INCOME TAX (EXEMPTIONS), HYDERABAD

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

ITA 179/VIZ/2025[NA]Status: DisposedITAT Visakhapatnam28 Aug 2025

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.No.179/Viz/2025 (निर्धारण वर्ा/ Assessment Year: 2025-26) Vs. Chaitanya Bharathi Commissioner Of Income Tax Exemptions Ward Plot No. 02, Naidu Residency Hyderabad C.B. Colony, Cantonment Vizianagaram – 535003 Andhra Pradesh [Pan:Aaatc4803D] (अपीलधर्थी/Appellant) (प्रत्यर्थी/Respondent) करदाता का प्रतततितित्व/ Assessee Represented By : Shri C.Subrahmanyam, Ca : Shri Badicala Yadagiri, Cit(Dr) राजस्व का प्रतततितित्व/ Department Represented By सुिवाई समाप्त होिे की ततति/ Date Of Conclusion Of Hearing : 14.08.2025 घोर्णध की तधरीख/Date Of Pronouncement : 28.08.2025

Section 12ASection 12A(1)(ac)

delay. 6. That the Ld. CIT(Exemptions) ought to have condoned the delay in the interest of justice, particularly in light

ST. MARYS ENGLISH MEDIUM SCHOOL SOCIETY,NARASARAOPET vs. INCOME TAX OFFICER, (EXEMPTION WARD), GUNTUR

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

ITA 484/VIZ/2024[2013-14]Status: DisposedITAT Visakhapatnam17 Dec 2024AY 2013-14

Bench: Shri K. Narasimha Chary, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.Nos.484 & 485/Viz/2024 (निर्धारण वर्ा/ Assessment Year: 2013-14 & 2014-15) St. Marys English Medium School Society V. Ito (Exemption) Income Tax Office Main Road, Ravipadu Village Lakshmipuram Main Road Narasaraopet Mandal Guntur – 522006 Narasaraopet – 522604, Andhra Pradesh Andhra Pradesh [Pan: Aakts3349C] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

Section 10Section 11Section 143(1)

exemption under section 10(23C)(iiiad) of the Act, preferred to file the appeal before Ld.CIT(A). The appeal was filed before Ld. CIT(A) on 28.02.2022 with a delay of 2513 days. The Ld. CIT(A) while considering the condonation

ST. MARYS ENGLISH MEDIUM SCHOOL SOCIETY,NARASARAOPET vs. INCOME TAX OFFICER, (EXEMPTION WARD), GUNTUR

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

ITA 485/VIZ/2024[2014-15]Status: DisposedITAT Visakhapatnam17 Dec 2024AY 2014-15

Bench: Shri K. Narasimha Chary, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.Nos.484 & 485/Viz/2024 (निर्धारण वर्ा/ Assessment Year: 2013-14 & 2014-15) St. Marys English Medium School Society V. Ito (Exemption) Income Tax Office Main Road, Ravipadu Village Lakshmipuram Main Road Narasaraopet Mandal Guntur – 522006 Narasaraopet – 522604, Andhra Pradesh Andhra Pradesh [Pan: Aakts3349C] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

Section 10Section 11Section 143(1)

exemption under section 10(23C)(iiiad) of the Act, preferred to file the appeal before Ld.CIT(A). The appeal was filed before Ld. CIT(A) on 28.02.2022 with a delay of 2513 days. The Ld. CIT(A) while considering the condonation

GIRIJAN CO-OP MARKRTING SOCIETY LIMITED,VIZIANAGARAM vs. INCOME TAX OFFICER, WARD-1, VIZIANAGARAM

In the result, four appeals filed by the assessee are allowed for statistical purposes as indicated hereinabove

ITA 271/VIZ/2024[2016-17]Status: DisposedITAT Visakhapatnam09 Dec 2024AY 2016-17

Bench: Shri K.Narasimha Chary & Shri S. Balakrishnan

For Appellant: Shri GVN Hari, ARFor Respondent: Dr. Aparna Villuri, Sr. AR
Section 10Section 139Section 142(1)Section 144Section 144BSection 147Section 148Section 154Section 271(1)(c)

condonation of delay petition, the assessee submitted that since the assessee-society is a Primary Cooperative Marketing Society, operating for welfare of the Scheduled Tribes in the area of Gumma Lakshmipuram, Vizianagaram, the assessee was under bona fide belief that the income of the assessee is exempted

GIRJAN CO-OP MARKETING SOCIETY LIMITED,VIZIANAGARAM vs. INCOME TAX OFFICER, WARD-1, VIZIANAGARAM

In the result, four appeals filed by the assessee are allowed for statistical purposes as indicated hereinabove

ITA 274/VIZ/2024[2016-17S]Status: DisposedITAT Visakhapatnam09 Dec 2024

Bench: Shri K.Narasimha Chary & Shri S. Balakrishnan

For Appellant: Shri GVN Hari, ARFor Respondent: Dr. Aparna Villuri, Sr. AR
Section 10Section 139Section 142(1)Section 144Section 144BSection 147Section 148Section 154Section 271(1)(c)

condonation of delay petition, the assessee submitted that since the assessee-society is a Primary Cooperative Marketing Society, operating for welfare of the Scheduled Tribes in the area of Gumma Lakshmipuram, Vizianagaram, the assessee was under bona fide belief that the income of the assessee is exempted

GIRJAN CO-OP MARKETING SOCIETY LIMITED,VIZIANAGARAM vs. INCOME TAX OFFICER, WARD-1, VIZIANAGARAM

In the result, four appeals filed by the assessee are allowed for statistical purposes as indicated hereinabove

ITA 273/VIZ/2024[2016-17]Status: DisposedITAT Visakhapatnam09 Dec 2024AY 2016-17

Bench: Shri K.Narasimha Chary & Shri S. Balakrishnan

For Appellant: Shri GVN Hari, ARFor Respondent: Dr. Aparna Villuri, Sr. AR
Section 10Section 139Section 142(1)Section 144Section 144BSection 147Section 148Section 154Section 271(1)(c)

condonation of delay petition, the assessee submitted that since the assessee-society is a Primary Cooperative Marketing Society, operating for welfare of the Scheduled Tribes in the area of Gumma Lakshmipuram, Vizianagaram, the assessee was under bona fide belief that the income of the assessee is exempted

GIRIJAN CO-OP MARKETING SOCIETY LIMITED,VIZIANAGARAM vs. INCOME TAX OFFICER, WARD-1, VIZIANAGARAM

In the result, four appeals filed by the assessee are allowed for statistical purposes as indicated hereinabove

ITA 272/VIZ/2024[2016-17]Status: DisposedITAT Visakhapatnam09 Dec 2024AY 2016-17

Bench: Shri K.Narasimha Chary & Shri S. Balakrishnan

For Appellant: Shri GVN Hari, ARFor Respondent: Dr. Aparna Villuri, Sr. AR
Section 10Section 139Section 142(1)Section 144Section 144BSection 147Section 148Section 154Section 271(1)(c)

condonation of delay petition, the assessee submitted that since the assessee-society is a Primary Cooperative Marketing Society, operating for welfare of the Scheduled Tribes in the area of Gumma Lakshmipuram, Vizianagaram, the assessee was under bona fide belief that the income of the assessee is exempted

SAMYUKTA HEALTH & ACADEMIC SOCIETY,ANAKAPALLE vs. INCOME TAX OFFICER, EXEMPTION WARD, VISAKHAPATNAM

In the result, appeal filed by the assessee is allowed

ITA 45/VIZ/2023[2020-21]Status: DisposedITAT Visakhapatnam23 May 2023AY 2020-21

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./I.T.A.No.45/Viz/2023 (ननधधारण वर्ा / Assessment Year : 2020-21) Samyukta Health & Academic Vs. Income Tax Officer Society Exemption Ward Ramalayam Street, Gandhi Nagar Visakhapatnam Anakapalle [Pan : Aagts9608E] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधथी की ओर से/ Appellant By : Shri G.V.N.Hari, Ar प्रत्यधथी की ओर से / Respondent By : Shri On Hari Prasada Rao, Dr सुनवधई की तधरीख / Date Of Hearing : 24.04.2023 घोर्णध की तधरीख/Date Of Pronouncement : 23.05.2023 आदेश /O R D E R Per Shri Duvvuru Rl Reddy: This Appeal Is Filed By The Assessee Against The Order Of Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi In Din & Order No. Itba/Nfac/S/250/2022- 23/10482/12219(1), Arising Out Of The Assessment Order Passed By The Assessing Officer (Ao) U/S 143(1) Of The Income Tax Act, 1961 (In Short “Act”) For The Assessment Year (A.Y.) 2020-21. 2

For Appellant: Shri G.V.N.Hari, ARFor Respondent: Shri ON Hari Prasada Rao, DR
Section 10Section 11Section 11(2)Section 12ASection 143(1)Section 154Section 234BSection 234C

Exemptions), Hyderabad for condoning the delay in filing Form No.10B belatedly, which was an essential prerequisite for allowing exemption u/s 11. 4. On being

THE SALURU GIRIJAN CO OP MARKETING SOCIETY LIMITED,SALURU vs. INCOME TAX OFFICER, WARD-1, VIZIANAGARAM

In the result, the appeal of the assessee society is allowed for statistical purposes in terms of our aforesaid observations

ITA 117/VIZ/2025[2020-21]Status: DisposedITAT Visakhapatnam26 Jun 2025AY 2020-21

Bench: Us:

For Appellant: Shri G.V.N. Hari, Advocate
Section 10Section 143(1)Section 144Section 249(3)Section 270ASection 80P(2)(f)

delay of 344 days involved in filing the appeal before the CIT(A) had crept in for bonafide reasons and not on account of any lackadaisical approach, therefore, the CIT(A) in all fairness ought to have condoned the same and disposed of the appeal on merits. Elaborating further on his contention, the Ld. AR submitted that the assessee society

THE SALUR GIRIJAN CO OP MARKETING SOCIETY LIMITED,VIZIANAGARAM vs. INCOME TAX OFFICER, WARD-1, VIZIANAGARAM

In the result, the appeal of the assessee society is allowed for statistical purposes in terms of our aforesaid observations

ITA 118/VIZ/2025[2020-21]Status: DisposedITAT Visakhapatnam26 Jun 2025AY 2020-21

Bench: Us:

For Appellant: Shri G.V.N. Hari, Advocate
Section 10Section 143(1)Section 144Section 249(3)Section 270ASection 80P(2)(f)

delay of 344 days involved in filing the appeal before the CIT(A) had crept in for bonafide reasons and not on account of any lackadaisical approach, therefore, the CIT(A) in all fairness ought to have condoned the same and disposed of the appeal on merits. Elaborating further on his contention, the Ld. AR submitted that the assessee society

RAJAJI EDUCATIONAL SOCIETY,VISAKHAPATNAM vs. INCOME TAX OFFICER, EXEMPTION WARD, VISAKHAPATNAM

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

ITA 436/VIZ/2025[2012-13]Status: DisposedITAT Visakhapatnam31 Oct 2025AY 2012-13

Bench: Shri Ravish Sood, Hon’Ble & Shri S Balakrishnan, Hon’Ble

Section 10Section 143(1)Section 143(2)

condone the delay and proceed to decide the appeal on merits in the following paragraphs. 7. The only issue emanating from the grounds of appeal is denial of exemption

RAJAJI EDUCATIONAL SOCIETY,VISAKHAPATNAM vs. INCOME TAX OFFICER, EXEMPTION WARD, VISAKHAPATNAM

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

ITA 437/VIZ/2025[2013-14]Status: DisposedITAT Visakhapatnam31 Oct 2025AY 2013-14

Bench: Shri Ravish Sood, Hon’Ble & Shri S Balakrishnan, Hon’Ble

Section 10Section 143(1)Section 143(2)

condone the delay and proceed to decide the appeal on merits in the following paragraphs. 7. The only issue emanating from the grounds of appeal is denial of exemption

SAGARA VIKASA MUTUALLY AIDED CO OP THRIFT SOCIETY LIMITED,VISAKHAPATNAM vs. INCOME TAX OFFICER, WARD-2(5), VISAKHAPATNAM

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

ITA 122/VIZ/2025[2018-19]Status: DisposedITAT Visakhapatnam08 Apr 2025AY 2018-19

Bench: Shri V. Durga Rao, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./ I.T.A. No.122/Viz/2025 (िनधा"रण वष" / Assessment Year : 2018-19) Sagara Vikasa Mutually Aided Vs. Income Tax Officer, Coop Thrift Society Ltd, Ward-2(5), Visakhapatnam. Visakhapatnam. Pan: Aacas9620H (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क" ओर से/ Assessee By : Smt A Aruna For Shri Gvn Hari ""याथ" क" ओर से / Revenue By : Dr. Aparna Villuri, Sr. Ar

For Appellant: Smt A Aruna for Shri GVN HariFor Respondent: Dr. Aparna Villuri, Sr. AR
Section 119(2)(b)Section 139(1)Section 143(1)Section 234ASection 234FSection 80PSection 80P(2)(a)

exemption under principle of mutuality. 5. Any other ground that may be urged at the time of appeal hearing.” 3. At the outset, the Learned Authorized Representative (“Ld. AR”) submitted that the assessee’s claim of deduction U/s. 80P of the Act was denied by Ld. AO on the ground that there is a delay in filing the return