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9 results for “condonation of delay”+ Section 12A(1)(b)clear

Sorted by relevance

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Key Topics

Section 1134Section 143(1)14Section 12A11Section 108Exemption8Condonation of Delay8Section 143(3)4Disallowance3Addition to Income

SRI KANAKA MAHALAKSHMI AMMAVARI TEMPLE,BURUJUPETA vs. CPC, BANGALORE

In the result, appeal of the assessee is allowed

ITA 358/VIZ/2024[2015-16]Status: DisposedITAT Visakhapatnam29 Apr 2025AY 2015-16

Bench: Shri Laliet Kumar, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकरअपीलसं./I.T.A.No.358/Viz/2024 (िनधा"रण वष"/ Assessment Year: 2015-16) Sri Kanaka Mahalakshmi Ammavari Temple V. Centralized Processing Center D.No. 22-71-26/B, Skml Temple Bangalore. Kotha Road, Burujupeta Visakhapatnam – 530001, Andhra Pradesh [Pan: Aaajs1861M] (अपीलाथ"/ Appellant) (""थ"/ Respondent)

Section 11Section 143(1)Section 154Section 65

1) of the Act was issued on 29.03.2017, and the assessee filed the appeal before the First Appellate Authority on 06.03.2023. It is noted that the assessee sought condonation of delay when filing the appeal before the Ld. CIT(A), and the Ld. CIT(A), while passing the impugned order, has condoned the delay. Therefore, for all practical purposes

3
Section 143(2)2
Section 42
Section 652

BRITG FOUNDATION,VIZIANAGARAM vs. COMMISSIONER OF INCOME-TAX (EXEMPTIONS), HYDERABAD

In the result, appeal is allowed for statistical purposes

ITA 208/VIZ/2025[2022-23 to 2026-27]Status: DisposedITAT Visakhapatnam10 Jul 2025

Bench: Shri Ravish Sood, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.No.208/Viz/2025 (निर्धारण वर्ा/ Assessment Years: 2022-23 To 2026-27) Britg Foundation V. Commissioner Of Income Tax (Exemptions) 22-14-12, Kotlamadappa Street Aaykar Bhawan, Opp. L.B. Stadium Vizianagaram H.O. Basheer Bagh, Hyderabad – 500004 Telangana Vizianagaram – 535002 Andhra Pradesh [Pan:Aaetb5357K] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) करदाता का प्रतततितित्व/ Assessee Represented By : Shri C. Sanjeevarao, Advocate राजस्व का प्रतततितित्व/ Department Represented By : Dr.Satyasai Rath, Cit(Dr)

Section 12Section 12ASection 12A(1)(ac)

condone the delay of 90 days in filing the appeal before the Tribunal and proceed to adjudicate the appeal on merits in the following paragraphs. 4. Brief facts of the case are, assessee filed an e-application in Form 10AB seeking registration under section 12AB of the Act. The Ld.CIT(E) issued notice to the assessee on 08.06.2024 in respect

ANNAPURNA CHARITABLE SOCIETY,VISAKHAPATNAM vs. INCOME TAX OFFICER, EXEMPTION WARD, VISAKHAPATNAM

In the result, appeal of the assessee is allowed

ITA 98/VIZ/2023[2020-21]Status: DisposedITAT Visakhapatnam10 Aug 2023AY 2020-21

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./ I.T.A. No.98/Viz/2023 ("नधा"रण वष" / Assessment Year : 2020-21) Annapurna Charitable Society, Vs. The Income Tax Officer, Visakhapatnam. Exemption Ward, Pan: Aaata 3097 P Visakhapatnam. (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क" ओर से/ Appellant By : Sri Gvn Hari, Ar ""याथ" क" ओर से / Respondent By : Sri Mn Murthy Naik, Cit-Dr

For Appellant: Sri GVN Hari, ARFor Respondent: Sri MN Murthy Naik, CIT-DR
Section 11Section 139Section 139(1)Section 139(4)Section 139(5)Section 143(1)Section 4

b) above, the Ld. CIT(A) erred in adjudicating a new issue without granting opportunity to appellant. 3. The Ld. CIT(A) ought to have held that the adjustment is outside the scope of intimation U/s. 143(1) of the Act. 4. The Ld. CIT(A) ought to have directed the Assessing Officer to accept the income returned

COMPREHENSIVE RURAL PROMOTIONAL ASSOCIATION,BOBBILI vs. CPC BENGALUR, BENGALURU

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

ITA 319/VIZ/2024[2016-17]Status: DisposedITAT Visakhapatnam05 Dec 2025AY 2016-17

Bench: Shri Ravish Sood, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.No.319/Viz/2024 (निर्धारण वर्ा/ Assessment Year:2016-17) Vs. Cpc Comprehensive Rural Promotional Association Cbm Compound, Opp. Fire Station Bangalore Bobbili, Bobbili Govt. Hospital Road S.O. Bobbili, Vizianagaram – 535559 Andhra Pradesh [Pan: Aaatc7028G]

Section 11Section 119(2)(b)Section 12ASection 12A(1)(b)Section 143(1)

section 12A(1)(b) of the Act Page. No 2 I.T.A.No.319/VIZ/2024 Comprehensive Rural Promotional Association which stipulates mandatory filing of statutory audit report in Form 10B along with return of income within the due date. The Ld. CIT(A) also observed that the Ld.CIT(E) rejected the petition for condonation of delay

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)

1 & 7 are general in nature and needs not adjudication. 8. At the outset, Ld. Authorised Representative [hereinafter “Ld.AR”] submitted that Ld. CIT(A) has not considered the condonation of delay of 2513 days. He Further submitted that the delay in filing of appeal was due to the death of the Treasurer and Joint Secretary during the COVID-19 period

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)

1 & 7 are general in nature and needs not adjudication. 8. At the outset, Ld. Authorised Representative [hereinafter “Ld.AR”] submitted that Ld. CIT(A) has not considered the condonation of delay of 2513 days. He Further submitted that the delay in filing of appeal was due to the death of the Treasurer and Joint Secretary during the COVID-19 period

SRI VIJAYA EDUCATIONAL AND CULTURAL SOCIETY,CHALLAPALLI vs. INCOME TAX OFFICER, WARD-1, MACHILIPATNAM

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

ITA 258/VIZ/2024[2017-18]Status: DisposedITAT Visakhapatnam25 Jul 2024AY 2017-18

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Ble(Through Hybrid Hearing) आयकर अपील सं./ I.T.A. No.258/Viz/2024 (िनधा"रण वष" / Assessment Year:2017-18 ) Sri Vijaya Educational & Vs. Income Tax Officer, Cultural Society, Vijayawada Ward-1, Road, Challapalli, Krishna Machilipatnam-521001, District – 521126, Andhra Krishna District, Pradesh. Andhra Pradesh. Pan: Aaias6018H (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क" ओर से/ Appellant By : Sri K. Siva Ram Kumar, Ar ""याथ" क" ओर से / Respondent By : Dr. Aparna Villuri, Sr. Ar सुनवाई क" तारीख / Date Of Hearing : 22/07/2024 घोषणा क" तारीख/Date Of : 25/07/2024 Pronouncement O R D E R

For Appellant: Sri K. Siva Ram Kumar, ARFor Respondent: Dr. Aparna Villuri, Sr. AR
Section 10Section 142(1)Section 143(2)Section 143(3)Section 4

condone the delay of 43 days in filing the appeal before the Tribunal and proceed to adjudicate the appeal on merits in the following paragraphs. 4. Briefly stated the facts of the case are that the assessee- society filed its return of income for the AY 2017-18 on 20/12/2017 admitting NIL income after claiming exemption U/s. 10(23C)(iiiad

NELLORE PINAKINI LIONS TRUST,NELLORE vs. ITO, EXEMPTIONS WARD, GUNTUR

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

ITA 751/VIZ/2025[2023-24]Status: DisposedITAT Visakhapatnam30 Jan 2026AY 2023-24

Bench: Shri Vijay Pal Rao & Shri Omkareshwar Chidaraआ.अपी.सं /Ita No.751/Viz./2025 Assessment Year 2023-2024 Nellore Pinakini Lions The Income Tax Officer, Trust, Nellore. Exemption Ward, Vs. Pin – 524 001. Guntur. Andhra Pradesh Pan Aadtn0776D (Appellant) (Respondent) िनधा"रती "ारा /Assessee By: Dr. Abhishek, Ca [Hybrid] राज" व "ारा /Revenue By: Dr. Aparna Villuri, Sr. Ar सुनवाई की तारीख/Date Of Hearing: 27.01.2026 घोषणा की तारीख/Pronouncement: 30.01.2026 आदेश/Order

For Appellant: Dr. Abhishek, CA [Hybrid]For Respondent: Dr. Aparna Villuri, Sr. AR
Section 11Section 115TSection 12ASection 143(3)

delay petition which was granted by the Hon'ble CIT(E) vide order dated 16.09.2025. iii. The Learned AO/CIT(A) ought to have noted that the original assessment has no legs to stand on and is liable to be quashed. iv. The Learned AO/CIT(A) ought to have noted the condonation has been granted on retrospective basis from

VARDHANAPU MANIKUMARI OF LATE EARNEST CHRISTOPHER VARDHANAPU,BHIMAVARAM vs. INCOME TAX OFFICER, WARD-1, BHIMAVARAM

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

ITA 256/VIZ/2023[2014-15]Status: DisposedITAT Visakhapatnam20 Feb 2024AY 2014-15

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./I.T.A.No.256/Viz/2023 (ननधधारण वर्ा / Assessment Year : 2014-15) Smt.Vardhanapu Manikumari Vs. Income Tax Officer L/R Of (Late) Earnest Christopher Ward-1 Vardhanapu Bhimavaram D.No.21-16-30A Dora Bangalow Mission Compound, West Godavari [Pan : Aeepv0600F] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

For Appellant: Shri C.Subrahmanyam, ARFor Respondent: Dr.Aparna Villuri, DR
Section 12ASection 143(2)Section 143(3)Section 147Section 148Section 56Section 56(2)(vii)

condone the delay and admit the appeal for hearing in the interest of justice. 3. Brief facts of the case are that the assessee’s husband, Shri Earnest Christopher Vardhanapu stated to have worked as pastor with Andhra Evangelical Luthern Church, Guntur was in receipt of 300 sq.yds of land, valued at Rs.75,00,000/- as gift on 28.05.2013 without