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18,533 results for “condonation of delay”+ Addition to Incomeclear

Sorted by relevance

Chennai2,680Mumbai2,649Delhi2,151Kolkata1,538Pune1,203Bangalore1,100Ahmedabad1,054Hyderabad982Jaipur645Chandigarh515Surat390Indore382Patna378Raipur346Cochin286Lucknow285Visakhapatnam275Amritsar264Rajkot243Nagpur238Agra203Cuttack190Panaji142Guwahati74Jodhpur70Dehradun68Jabalpur64Allahabad44Ranchi27SC27Varanasi20

Key Topics

Addition to Income76Section 143(3)64Section 26356Section 27144Condonation of Delay39Section 14A38Disallowance29Section 13226Penalty24Section 271(1)(c)

SH. DAL CHAND SHARMA,ALWAR vs. ITO, WARD-1(2), ALWAR, ALWAR

ITA 101/JPR/2024[2018-19]Status: DisposedITAT Jaipur27 May 2024AY 2018-19
For Appellant: Shri P.C. Parwal (C.A.)For Respondent: Shri A. S. Nehra (Addl.CIT)
Section 144Section 147Section 148Section 148ASection 270A

delay may be condoned and the appeal may be\nadmitted u/s249(3) only if the appellant could successfully demonstrate that it\nhad sufficient cause for not presenting the appeal within the period of 30 days.\nThe exercise of discretion in condonation of delay in matters of limitation,\nsuch as in the present case u/s 249(3) of the Income

ARTI SHAILEN TOPIWALA,ANDHERI WEST, MUMBAI vs. ITO, WARD 34(1)(1), MUMBAI, BKC, BANDRA EAST, MUMBAI

Showing 1–20 of 18,533 · Page 1 of 927

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23
Section 14823
Section 10(38)21

In the result both the appeals of the assessee are allowed for In the result both the appeals of the assessee are allowed for In the result both the appeals of the assessee are allowed for statisti...

ITA 4384/MUM/2025[2013-2014]Status: DisposedITAT Mumbai26 Aug 2025AY 2013-2014

Bench: Shri Sandeep Gosain () & Om Prakash Kant () Ita No. 4383 & 4384/Mum/2025 Assessment Year: 2013-14 Arti Shailen Topiwala Ito, Ward 34(1)(1), Mumbai B-701, Parimal Apartment, C.D. Income Tax Appellate Barfiwala Road, Andheri West, Vs. Tribunal, Mumbai- 400058 Mumbai- 400020 Pan No. Aacpt 3505 D Appellant Respondent

For Appellant: Mr. Rajesh ShahFor Respondent: Mr. Surendra Mohan –SR. DR
Section 271Section 271(1)(b)

condoned the delay in filing of an appeal for reasonable cause. delay in filing of an appeal for reasonable cause. b) Without prejudice to above, the quantum appeal filed by the b) Without prejudice to above, the quantum appeal filed by the b) Without prejudice to above, the quantum appeal filed by the appellant for A.Y. 2013 appellant

ARTI SHAILEN TOPIWALA,ANDHERI WEST, MUMBAI vs. ITO, WARD 34(1)(1), MUMBAI, BKC, BANDRA EAST, MUMBAI

In the result both the appeals of the assessee are allowed for In the result both the appeals of the assessee are allowed for In the result both the appeals of the assessee are allowed for statisti...

ITA 4383/MUM/2025[2013-2014]Status: DisposedITAT Mumbai26 Aug 2025AY 2013-2014

Bench: Shri Sandeep Gosain () & Om Prakash Kant () Ita No. 4383 & 4384/Mum/2025 Assessment Year: 2013-14 Arti Shailen Topiwala Ito, Ward 34(1)(1), Mumbai B-701, Parimal Apartment, C.D. Income Tax Appellate Barfiwala Road, Andheri West, Vs. Tribunal, Mumbai- 400058 Mumbai- 400020 Pan No. Aacpt 3505 D Appellant Respondent

For Appellant: Mr. Rajesh ShahFor Respondent: Mr. Surendra Mohan –SR. DR
Section 271Section 271(1)(b)

condoned the delay in filing of an appeal for reasonable cause. delay in filing of an appeal for reasonable cause. b) Without prejudice to above, the quantum appeal filed by the b) Without prejudice to above, the quantum appeal filed by the b) Without prejudice to above, the quantum appeal filed by the appellant for A.Y. 2013 appellant

K. P. NANJUNDI VISHWAKARMA,BENGALURU vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(2), BENGALURU

In the result, all the appeals of the assessee are partly\nallowed for statistical purposes

ITA 423/BANG/2024[2017-18]Status: DisposedITAT Bangalore29 May 2024AY 2017-18
Section 132Section 139(4)Section 143(3)Section 153ASection 154Section 246ASection 271(1)(c)Section 274

additions made in the above referred assessment\norders, the assessee preferred appeal before the Ld.CIT(A) with\ndelay as under:\nAY\nDate of\norder passed\nby AO\nDate of\nservice as\nper Form 35\nDate of\nfiling\nWhether appeal\nis filed with time\nAY 2012-13\n30.12.2019\n30.12.2019\n14.03.2023\n1139 days delay\nAY 2013-14\n30.12.2019\n30.12.2019\n11.03.2023\n1136 days

K. P. NANJUNDI VISHWAKARMA,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(2), BENGALURU

In the result, all the appeals of the assessee are partly\nallowed for statistical purposes

ITA 425/BANG/2024[2013-14]Status: DisposedITAT Bangalore29 May 2024AY 2013-14
For Respondent: Shri D.K. Mishra, CIT-DR
Section 132Section 139(4)Section 143(3)Section 153ASection 154Section 246ASection 271(1)(c)Section 274

additions made in the above referred assessment\norders, the assessee preferred appeal before the Ld.CIT(A) with\ndelay as under:\nAY\nDate of\norder passed\nby AO\nDate of\nservice as\nper Form 35\nDate of\nfiling\nWhether appeal\nis filed with time\nAY 2012-13\n30.12.2019\n30.12.2019\n14.03.2023\n1139 days delay\nAY 2013-14\n30.12.2019\n30.12.2019\n11.03.2023\n1136 days

DEMI REALTORS,HYDERABAD vs. DCIT, CIRCLE-6(1), HYDERABAD

In the result, the appeal of the assessee is partly allowed for statistical purposes on the above terms

ITA 156/HYD/2023[2008-09]Status: DisposedITAT Hyderabad05 Feb 2024AY 2008-09

Bench: Shri R.K. Panda & Shri Laliet Kumar

For Respondent: Ms. T. Vijaya Lakhsmi, CIT-DR
Section 143(3)Section 37(1)Section 40Section 40A(3)Section 40a

delay has to be condoned considering the significance of question of law involved in the appeal. In the present case, the AO had made high pitched assessment making addition of Rs.123 crores to the admitted income

SMT SHRISHTI GUPTA,MUMBAI vs. ITO 34(3)(5), MUMBAI

In the result, the appeal

ITA 3163/MUM/2025[2012-2013]Status: DisposedITAT Mumbai30 Jul 2025AY 2012-2013

Bench: Shri Om Prakash Kant () & Shri Rahul Chaudhary () Assessment Year: 2012-13 Smt. Shrishti Gupta, Ito34(3)(5) 301, Swati Building, North Kautilya Bhavan, Bkc, Vs. Avenue Santa Cruz (W), Mumbai-400051. Mumbai-400054. Pan No. Alapd 2228 A Appellant Respondent

For Appellant: Mr. Pravin Salunkhe, Sr. DRFor Respondent: Ms. Dinkle Hariya
Section 144Section 147Section 69

Delay in filing of appeal be condoned. 2) Addition of Rs 5.06.747 made u/s 69 of the Act be deleted. 2) Addition of Rs 5.06.747 made u/s 69 of the Act be deleted. 2) Addition of Rs 5.06.747 made u/s 69 of the Act be deleted. The appellant creaves leave to add, modify and or withdraw The appellant creaves leave

JAN SEVA MANDAL ,MUMBAI vs. INCOME TAX OFFICER EXEMPTION WARD -1(4), MUMBAI

In the result, the appeal filed by the assessee is allowed for In the result, the appeal filed by the assessee is allowed for In the result, the appeal filed by the assessee is allowed for statisti...

ITA 3445/MUM/2025[2023-24]Status: DisposedITAT Mumbai22 Jul 2025AY 2023-24

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 2023-24 Jan Seva Mandal, Central Processing Centre Income Vinayalaya, Mahakali Caves Tax Deparment, Bengaluru, Vs. Road, Andheri (East), Income Tax Officer Exemption Mumbai-400093. Ward 1(4), Mumbai. 6Th Floor, Mtnl Te Building, Pedder Road, Mumbai-400026. Pan No. Aaatj 4868 K Appellant Respondent

For Appellant: Mr. Ketan PatelFor Respondent: Mr. Vivek Perampurna, CIT-DR
Section 11Section 12ASection 143(1)

Additionally, the Appellant highlighted that Appellant highlighted that Form 10B was available before the Form 10B was available before the return processing and that filing delays are procedural and return processing and that filing delays are procedural and return processing and that filing delays are procedural and should not affect exemption claims. The Appellant asserted that should not affect exemption

M/S. SJS ENTERPRISES LIMITED ,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-6(1)(1), BANGALORE

In the result, appeal of the assessee is dismissed

ITA 972/BANG/2024[2017-18]Status: DisposedITAT Bangalore27 Jun 2024AY 2017-18

Bench: Shri Chandra Poojari & Shri Prakash Chand Yadavassessment Year:2017-18

For Appellant: Sri Rony Anthony, A.RFor Respondent: Ms. Neha Sahay, D.R
Section 142(1)Section 143(1)Section 143(3)Section 154Section 234B

Income Tax Appeals - Delhi ["Ld. CIT(A)"] has failed to properly appreciate the facts as explained in the application for condonation of delay and therefore was unjustified in rejecting the appeal. 2. The Ld. CIT(A) was unreasonable and grossly erred by not considering the merits of the case before rejecting the appeal. 3. The Ld. CIT(A) ought

MATSYODARI SHIKSHAN SANSTHAS ANKUSHRAO TOPE COLLEGE, JALNA,JALNA vs. INCOME TAX OFFICER TDS, AURANGABAD

ITA 877/PUN/2025[2013-2014]Status: DisposedITAT Pune12 Jan 2026AY 2013-2014

Bench: Shri R. K. Panda & Ms. Astha Chandra

For Appellant: Shri C N ChobeFor Respondent: Shri Rajesh Gawali, Addl.CIT
Section 200ASection 234E

Income Tax Act, 1961. 5. Identical ground has been raised by the assessee in ITA Nos.879 & 880/PUN/2025. 6. There is a delay of 1307 days each in filing of the above 3 appeals before the Tribunal for which the assessee has filed a condonation application along with an affidavit explaining the reasons for such delay. The contents of the condonation

MATSYODARI SHIKSHAN SANSTHAS ANKUSHRAO TOPE JUNIOR COLLEGE, JALNA,JALNA vs. INCOME TAX OFFICER TDS, AURANGABAD

ITA 880/PUN/2025[2016-17]Status: DisposedITAT Pune12 Jan 2026AY 2016-17

Bench: Shri R. K. Panda & Ms. Astha Chandra

For Appellant: Shri C N ChobeFor Respondent: Shri Rajesh Gawali, Addl.CIT
Section 200ASection 234E

Income Tax Act, 1961. 5. Identical ground has been raised by the assessee in ITA Nos.879 & 880/PUN/2025. 6. There is a delay of 1307 days each in filing of the above 3 appeals before the Tribunal for which the assessee has filed a condonation application along with an affidavit explaining the reasons for such delay. The contents of the condonation

MATSYODARI SHIKSHAN SANSTHAS ANKUSHRAO TOPE JUNIOR COLLEGE, JALNA,JALNA vs. INCOME TAX OFFICER TDS, AURANGABAD

ITA 879/PUN/2025[2015-2016]Status: DisposedITAT Pune12 Jan 2026AY 2015-2016

Bench: Shri R. K. Panda & Ms. Astha Chandra

For Appellant: Shri C N ChobeFor Respondent: Shri Rajesh Gawali, Addl.CIT
Section 200ASection 234E

Income Tax Act, 1961. 5. Identical ground has been raised by the assessee in ITA Nos.879 & 880/PUN/2025. 6. There is a delay of 1307 days each in filing of the above 3 appeals before the Tribunal for which the assessee has filed a condonation application along with an affidavit explaining the reasons for such delay. The contents of the condonation

MATSYODARI SHIKSHAN SANSTHAS ANKUSHRAO TOPE COLLEGE, JALNA,JALNA vs. INCOME TAX OFFICER TDS, AURANGABAD

ITA 878/PUN/2025[2014-2015]Status: DisposedITAT Pune12 Jan 2026AY 2014-2015

Bench: Shri R. K. Panda & Ms. Astha Chandra

For Appellant: Shri C N ChobeFor Respondent: Shri Rajesh Gawali, Addl.CIT
Section 200ASection 234E

Income Tax Act, 1961. 5. Identical ground has been raised by the assessee in ITA Nos.879 & 880/PUN/2025. 6. There is a delay of 1307 days each in filing of the above 3 appeals before the Tribunal for which the assessee has filed a condonation application along with an affidavit explaining the reasons for such delay. The contents of the condonation

NOBEL BIOCARE INDIA PRIVATE LIMITED ,MUMBAI vs. ACIT, 15(2)(1), MUMBAI

ITA 6881/MUM/2025[2020-21]Status: DisposedITAT Mumbai09 Feb 2026AY 2020-21

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal ()

For Appellant: Ms. Hinal Shah &For Respondent: Mr. Leyaqat Ali Aafaqui, Sr. DR

Income-tax Act, 1961 ('IT Act'). 1961 ('IT Act'). The Appellant prays that the delay in filing the app The Appellant prays that the delay in filing the appeal may kindly eal may kindly be condoned. 2. Ground no. 2: 2. Ground no. 2: On the facts and in the circumstances of the case

NOBEL BIOCARE INDIA PRIVATE LIMITED ,MUMBAI vs. ACIT, CIRCLE 15(2)(1), MUMBAI

ITA 6880/MUM/2025[2013-14]Status: DisposedITAT Mumbai09 Feb 2026AY 2013-14

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal ()

For Appellant: Ms. Hinal Shah &For Respondent: Mr. Leyaqat Ali Aafaqui, Sr. DR

Income-tax Act, 1961 ('IT Act'). 1961 ('IT Act'). The Appellant prays that the delay in filing the app The Appellant prays that the delay in filing the appeal may kindly eal may kindly be condoned. 2. Ground no. 2: 2. Ground no. 2: On the facts and in the circumstances of the case

DUSHKAL GO SEWA SAMITI,SUMERPUR vs. ITO (EXEMPTION), JODHPUR

In the result, both the appeals of the assessee are allowed

ITA 5/JODH/2022[2018-19]Status: DisposedITAT Jodhpur06 Oct 2023AY 2018-19
Section 11Section 139(9)Section 143(1)Section 143(1)(a)Section 154

condoned and the jurisdictional Income-tax Hon’ble CBDT) Authorities are authorized to admit Form No.10B for A.Y. 2018-19 as a Form filed within the stipulated time 2 Sanskar Vikas Sansthan On perusal of the application, audit report in Form (PAN : AAETS9298N) in -10B could not be furnished timely due to A.Y. 2018-19 (Order by technical glitches

DUSHKAL GO SEWA SAMITI,SUMERPUR vs. ITO (EXEMPTION), JODHPUR

In the result, both the appeals of the assessee are allowed

ITA 9/JODH/2022[2017-18]Status: DisposedITAT Jodhpur06 Oct 2023AY 2017-18
Section 11Section 139(9)Section 143(1)Section 143(1)(a)Section 154

condoned and the jurisdictional Income-tax Hon’ble CBDT) Authorities are authorized to admit Form No.10B for A.Y. 2018-19 as a Form filed within the stipulated time 2 Sanskar Vikas Sansthan On perusal of the application, audit report in Form (PAN : AAETS9298N) in -10B could not be furnished timely due to A.Y. 2018-19 (Order by technical glitches

M/S. CHITRADURGA NIRMITHI KENDRA,CHITRADURGA vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2(1), DAVANGERE

In the result, appeal of the assessee is dismissed

ITA 1018/BANG/2023[2012-13]Status: DisposedITAT Bangalore20 Jun 2024AY 2012-13
Section 12ASection 40

condonation petition explaining the delay as follows:\nAppellant\nAFFIDAVIT\nRespondent\nI, Harish Kumar. B.S. S/o Sri Benakashetty Sharanappa aged about 35 years do\nhereby solemnly swear on oath and state as under:\n1. That, I am the Project Director of the appellant Society and I am duly\nauthorized by the competent authority to swear to this affidavit.\n2. That

M/S. RMZ HOTELS PRIVATE LIMITED,BANGALORE vs. NATIONAL E-ASSESSMENT CENTRE, DELHI

In the result, the appeal of the assessee is allowed

ITA 954/BANG/2022[2018-19]Status: DisposedITAT Bangalore22 Feb 2023AY 2018-19

Bench: Shri Chandra Poojariassessment Year: 2018-19

For Appellant: Shri V. Srinivasan, A.RFor Respondent: Shri Ganesh R. Ghale, Standing Counsel for Department
Section 234Section 255Section 255(3)Section 36

addition of Rs.1,06,13,329/- (disallowance of interest at Rs.99,02,829/- and disallowance of expenses at Rs.7,10,500/-) and finally he determined the income of (+) Rs.40,120/-. Thus, assessed income in this case is only Rs.40,120/- and as such jurisdiction in this case will definitely be of SMC. It is therefore, I have to look into

SATPUDA FOUNDATION,AMRAVATI vs. INCOME TAX OFFICER, WARD-2, NAGPUR

In the result, assessee’s appeal is allowed

ITA 143/NAG/2021[2017-18]Status: DisposedITAT Nagpur03 Jun 2024AY 2017-18

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Manoj G. Moryani a/wFor Respondent: Shri Abhay Y. Marathe
Section 11Section 11(2)Section 12ASection 139(1)Section 143(2)Section 143(3)Section 234A

addition of Rs.15,00,000/-; therefore order passed is unjustified, unwarranted and excessive. Satpuda Foundation ITA no.143/Nag./2021 3. On the facts and circumstances of the case, the learned Commissioner of Income Tax (Appeals), National Faceless Appcal Centre erred in not accepting the contention of assessee and disallowing the claim of the assessee u/s 11(2) of the Income