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17,270 results for “condonation of delay”+ Section 11(2)clear

Sorted by relevance

Chennai2,218Mumbai2,175Delhi2,041Pune1,572Kolkata1,220Bangalore1,143Hyderabad983Ahmedabad792Jaipur692Surat415Chandigarh406Nagpur382Visakhapatnam360Raipur345Cochin329Indore271Amritsar261Karnataka248Lucknow226Cuttack199Rajkot193Panaji127Patna86Agra75Guwahati74Jodhpur73Calcutta68SC57Allahabad49Dehradun44Telangana37Jabalpur26Varanasi24Ranchi21Rajasthan9Orissa7Kerala5Himachal Pradesh4Andhra Pradesh4Punjab & Haryana3A.K. SIKRI ROHINTON FALI NARIMAN2R.M. LODHA ANIL R. DAVE1A.K. SIKRI N.V. RAMANA1DIPAK MISRA R.K. AGRAWAL PRAFULLA C. PANT1Gauhati1

Key Topics

Addition to Income55Section 143(3)48Section 25038Condonation of Delay38Limitation/Time-bar32Section 14731Section 12A24Section 143(1)21Penalty19Section 142(1)

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)

11 Jan Seva Mandal 143(1) of the Act. 143(1) of the Act. 7.1 Further, Section 119 empowers the Board to issue orders and Further, Section 119 empowers the Board to issue orders and Further, Section 119 empowers the Board to issue orders and guidelines regarding the condonation of delay in compliance with guidelines regarding the condonation of delay

Showing 1–20 of 17,270 · Page 1 of 864

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18
Exemption18
Disallowance18

SHREE PUSHKAR FOUNDATION,MUMBAI vs. INCOME TAX OFFICER (EXEMPTION)-WARD 2(30, MUMBAI

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

ITA 2714/MUM/2024[2021-22]Status: DisposedITAT Mumbai30 Aug 2024AY 2021-22

Bench: Shri Om Prakash Kant () & Shri Sandeep Singh Karhail () Assessment Year: 2021-22 Shree Pushkar Foundation, Ito (Exemption) – Ward 2(3), 301/302, 3Rd Floor, Cumbala Hill Tele Exchange Atlanta Centre, Vs. (Mtnl), Peddar Rd, Tardeo, Near Udyog Bhavan, Mumbai-400026. Sonawala Road, Goregaon East, Mumbai-400063. Pan No. Aawts 2303 N Appellant Respondent

For Appellant: Mr. Sandip S. Nagar, &For Respondent: 24/07/2024
Section 11Section 11(2)Section 139(1)Section 143(1)Section 143(1)(a)

condonation of delay under section 119(2) of the Act and decide on m 119(2) of the Act and decide on merits. 3. The Pr. Chief Commissioner 1 Chief Commissioner of Income 3. The Pr. Chief Commissioner 1 Chief Commissioner of Income 3. The Pr. Chief Commissioner 1 Chief Commissioner of Income- tax, as the case may be, while

THE INSTITUTION OF CIVIL ENGINEERS SOCIETY,LUDHIANA vs. ACIT, EXEMPTIONS, C-1, CHANDIGARH

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

ITA 1412/CHANDI/2019[2016-17]Status: DisposedITAT Chandigarh30 Jul 2021AY 2016-17
For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Shri Ashok Khanna, Addl. CIT
Section 11(2)Section 12ASection 17

CONDONATION OF DELAY UNDER SECTION 119(2)(b) OF THE INCOME-TAX ACT, 1961 IN FILING OF FORM NO. 10 AND FORM NO. 9A FOR AY 2016-17 CIRCULAR NO. 7/2018 [F.NO.197/55/2018-ITA-I], DATED 20-12-2018 Under the provisions of section 11

SHREE DADAR JAIN PAUSHADHSHALA TRUST,MUMBAI vs. ITO (E_ - 1(2), MUMBAI

In the result, the appeal of the assessee in ITA no

ITA 2061/MUM/2019[2014-15]Status: DisposedITAT Mumbai19 Aug 2019AY 2014-15

Bench: Shri Pawan Singh & Shri Ramit Kocharआयकर अपीऱ सं./I.T.A. No.2061/Mum/2019 (नििाारण वर्ा / Assessment Year: 2014-15) बिाम/ Shree Dadar Jain Ito(E)-1(2) Paushadhshala Trust, Room No. 501, 5 Th Floor, Aaradhana Bhavan, Piramal Chambers, V. 289, S K Bole Road, Lalbaug, Parel, Dadar West, Mumbai-400012 Mumbai-400028 स्थायी ऱेखा सं./ Pan: Aaats7848E (अपीऱाथी /Appellant) .. (प्रत्यथी / Respondent) Assessee By: Shri. Bhadresh Doshi Revenue By: Shri. Abhi Rama Karthikeyn S. सुनवाई की तारीख /Date Of Hearing : 03.06.2019 घोषणा की तारीख /Date Of Pronouncement : 19.08.2019 आदेश / O R D E R Per Ramit Kochar: This Appeal, Filed By Assessee, Being Ita No. 2061/Mum/2019, Is Directed Against Appellate Order Dated 08/02/2019, Passed By Learned Commissioner Of Income Tax (Appeals)-3, Mumbai (Hereinafter Called ―The Cit(A)‖) In Appeal Number Cit(A)-3/It-10394/2017-18, For Assessment Year 2014-15, The Appellate Proceedings Had Arisen Before Learned Cit(A) From Assessment Order Dated 28.12.2006 Passed By Learned Assessing Officer (Hereinafter Called ―The Ao‖) U/S 143(3) Of The Income-Tax Act, 1961 (Hereinafter Called ―The Act‖) For Ay:2014-15. 2. The Grounds Of Appeal Raised By Assessee In Memo Of Appeal Filed With The Income-Tax Appellate Tribunal, Mumbai (Hereinafter Called ―The Tribunal‖) Read As Under:-

For Appellant: Shri. Bhadresh DoshiFor Respondent: Shri. Abhi Rama Karthikeyn S
Section 11(1)Section 11(1)(a)Section 11(2)Section 12ASection 139(1)Section 142(1)Section 143(1)Section 143(2)Section 143(3)

Condonation of delay under section 119(2)(b) of the Income-tax Act, 1961 in filing of Form no. 10 and Form No. 9A for AY 2016-17 Under the provisions of section 11

LIONS CLUB OF MALAD BORIVALI CHARITY TRUST,MUMBAI vs. CIT EXEMPTIONS, MUMBAI

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

ITA 1458/MUM/2022[2017-18]Status: DisposedITAT Mumbai27 Sept 2022AY 2017-18

Bench: Shri Kuldip Singh () & Shri Om Prakash Kant () Assessment Year: 2017-18 Lions Club Of Malad Borivali Cit Exemptions, Charity Trust, 601,6Th Floor, Cumballa Hills, Pd Lions College, Sv Road, Vs. Mumbai-400026. Sunder Nagar, Malad West, Mumbai-400064. Pan No. Aaatl 1407 C Appellant Respondent Assessee By : Mr. Shankarlal Jain, Ar Revenue By : Ms. Shailja Rai, Cit-Dr Date Of Hearing : 24/08/2022 Date Of Pronouncement : 27/09/2022

For Appellant: Mr. Shankarlal Jain, ARFor Respondent: Ms. Shailja Rai, CIT-DR

2. At the outset, the Ld. Counsel of the assessee submitted that At the outset, the Ld. Counsel of the assessee submitted At the outset, the Ld. Counsel of the assessee submitted the Registry has pointed out a delay of 7 days in filing the appeal. the Registry has pointed out a delay of 7 days in filing the appeal

RAM BHAROSE SHARMA,JAIPUR vs. ITO, JAIPUR

In the result, the appeal of the assessee is allowed for Statistical purposes as indicated above

ITA 1066/JPR/2016[2011-12]Status: DisposedITAT Jaipur14 Jun 2018AY 2011-12
For Appellant: Shri Mahendra Gargieya, AdvocateFor Respondent: Smt. Seema Meena, JCIT - DR
Section 143(3)Section 156Section 234B

delay of 38 days was condoned by the Apex Court in view of the decision of the Apex Court rendered in the case of 11 12 Shri Ram Bharose Sharma vs ITO, Ward- 2(4), Jaipur Vedabai alias Vaijayanatabai Baburao Patil (supra). In this case it was held that in exercising discretion under section

ARUN KUMAR MAURYA,LUCKNOW vs. ITO-2(1), LUCKNOW

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

ITA 415/LKW/2023[2014-15]Status: DisposedITAT Lucknow30 Mar 2026AY 2014-15

Bench: Shri Kul Bharat & Shri Anadee Nath Misshra

Section 143(2)Section 147Section 50CSection 56Section 56(2)Section 56(2)(vii)Section 69

delayed and in such circumstance, there should have been a notice issued under section 143(2) as has been held in Hotel Blue Moon (supra). 4. The only question of law arising in the facts and circumstances of the case is whether notice should have been issued under section 143(2) of the Income-tax Act? 5. Admittedly, the notice

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

CONDONATION OF DELAY UNDER SECTION 119(2)(b) OF THE INCOME-TAX ACT, 1961 IN FILING OF FORM NO. 10 AND FORM NO. 9A FOR AY 2016-17 CIRCULAR NO. 7/2018 [F.NO.197/55/2018-ITA-1], DATED 20-12-2018 Under the provisions of section 11

JT.CIT(EXEMPTION)CIRCL-2 AHMEDABAD, AHMEDABAD vs. VADODARA URBAN DEVELOPMENT AUTHORITY, VADODARA

In the result, the appeal of the Department is dismissed

ITA 333/AHD/2023[2016-17]Status: DisposedITAT Ahmedabad29 Feb 2024AY 2016-17

Bench: Shri Waseem Ahmed (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

Section 11Section 11(1)Section 11(2)Section 11(5)Section 12ASection 143(3)Section 2(15)Section 22

Section 11(2) by Finance Act, 2015. 14.4. Thus Ld CIT DR submitted keeping in view the judgment of Hon'ble Apex Court in Wipro Ltd. and the amendment in the concerned provision, it is clear that the time period provided under the law is not directory but mandatory and the said delay can thus be not ignored or condoned

VADODARA URBAN DEVELOPMENT AUTHORITY,VADODARA vs. THE ACIT, CIRCLE-2 (EXEMP), AHMEDABAD

In the result, the appeal of the Department is dismissed

ITA 342/AHD/2023[2016-17]Status: DisposedITAT Ahmedabad29 Feb 2024AY 2016-17

Bench: Shri Waseem Ahmed (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

Section 11Section 11(1)Section 11(2)Section 11(5)Section 12ASection 143(3)Section 2(15)Section 22

Section 11(2) by Finance Act, 2015. 14.4. Thus Ld CIT DR submitted keeping in view the judgment of Hon'ble Apex Court in Wipro Ltd. and the amendment in the concerned provision, it is clear that the time period provided under the law is not directory but mandatory and the said delay can thus be not ignored or condoned

JT.CIT(E), CIRCLE-2 AHMEDABAD, AHMEDABAD vs. VADODARA URBAN DEVELOPMENT AUTHORITY , VADODARA

In the result, the appeal of the Department is dismissed

ITA 335/AHD/2023[2018-19]Status: DisposedITAT Ahmedabad29 Feb 2024AY 2018-19

Bench: Shri Waseem Ahmed (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

Section 11Section 11(1)Section 11(2)Section 11(5)Section 12ASection 143(3)Section 2(15)Section 22

Section 11(2) by Finance Act, 2015. 14.4. Thus Ld CIT DR submitted keeping in view the judgment of Hon'ble Apex Court in Wipro Ltd. and the amendment in the concerned provision, it is clear that the time period provided under the law is not directory but mandatory and the said delay can thus be not ignored or condoned

JT.CIT(E),CIRCLE -2 AHMEDABAD, AHMEDABAD vs. VADODARA URBAN DEVELOPMENT AUTHORITY , VADODARA

In the result, the appeal of the Department is dismissed

ITA 334/AHD/2023[2017-18]Status: DisposedITAT Ahmedabad29 Feb 2024AY 2017-18

Bench: Shri Waseem Ahmed (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

Section 11Section 11(1)Section 11(2)Section 11(5)Section 12ASection 143(3)Section 2(15)Section 22

Section 11(2) by Finance Act, 2015. 14.4. Thus Ld CIT DR submitted keeping in view the judgment of Hon'ble Apex Court in Wipro Ltd. and the amendment in the concerned provision, it is clear that the time period provided under the law is not directory but mandatory and the said delay can thus be not ignored or condoned

VADODARA URBAN DEVELOPMENT AUTHORITY,VADODARA vs. THE ACIT, CIRCLE-2 (EXEMP), AHMEDABAD

In the result, the appeal of the Department is dismissed

ITA 343/AHD/2023[2017-18]Status: DisposedITAT Ahmedabad29 Feb 2024AY 2017-18

Bench: Shri Waseem Ahmed (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

Section 11Section 11(1)Section 11(2)Section 11(5)Section 12ASection 143(3)Section 2(15)Section 22

Section 11(2) by Finance Act, 2015. 14.4. Thus Ld CIT DR submitted keeping in view the judgment of Hon'ble Apex Court in Wipro Ltd. and the amendment in the concerned provision, it is clear that the time period provided under the law is not directory but mandatory and the said delay can thus be not ignored or condoned

VADODARA URBAN DEVELOPMENT AUTHORITY,VADODARA vs. THE ACIT, CIRCLE-2 (EXEMP), AHMEDABAD

In the result, the appeal of the Department is dismissed

ITA 344/AHD/2023[2018-19]Status: DisposedITAT Ahmedabad29 Feb 2024AY 2018-19

Bench: Shri Waseem Ahmed (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

Section 11Section 11(1)Section 11(2)Section 11(5)Section 12ASection 143(3)Section 2(15)Section 22

Section 11(2) by Finance Act, 2015. 14.4. Thus Ld CIT DR submitted keeping in view the judgment of Hon'ble Apex Court in Wipro Ltd. and the amendment in the concerned provision, it is clear that the time period provided under the law is not directory but mandatory and the said delay can thus be not ignored or condoned

D.A.V. EDUCATIONAL TRUST,CHENNAI vs. ITO, EXEMPTION WARD-2, CHENNAI

In the result, the appeal of the assessee for AY 2017-18 is allowed

ITA 1670/CHNY/2024[2018-19]Status: DisposedITAT Chennai21 Jan 2026AY 2018-19

Bench: Shri S.S. Viswanethra Ravi & Shri Jagadishआयकर अपील सं./I.T.A. Nos.1667, 1668, 1669 & 1670/Chny/2024 िनधा"रण वष"/Assessment Years: 2014-15, 2015-16, 2017-18 & 2018-19 D.A.V. Educational Trust, Vs. The Income Tax Officer, 5, S V Illam, Mohanapuri Lake View Exemption Ward 4, Street, Adambakkam, Chennai. Chennai 600 088. [Pan: Aaatc5967A] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri G. Baskar, Advocate & Shri A. Satyaseelan, Advocate ""थ" की ओर से/Respondent By : Ms. Gouthami Manivasagam, Jcit सुनवाई की तारीख/ Date Of Hearing : 28.10.2025 घोषणा की तारीख /Date Of Pronouncement : 21.01.2026 आदेश /O R D E R Per S.S. Viswanethra Ravi: These Four Appeals Filed By The Assessee Are Directed Against The Orders All Dated 05.04.2024 Passed By The Ld. Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre [Nfac], Delhi For The Assessment Years 2014-15, 2015-16, 2017-18 & 2018-19. 2. Since, The Issues Raised In These Appeals Are Similar Based On The Same Identical Facts, With The Consent Of Both The Parties, We Proceed To 2

For Appellant: Shri G. Baskar, Advocate &For Respondent: Ms. Gouthami Manivasagam, JCIT
Section 11Section 142(1)Section 143(2)Section 143(3)Section 147Section 148Section 2(15)

11(2) of the Act along with Form 10A belatedly seeking condonation under section 119(2)(b) of the Act before the ld. CIT(E). The ld. CIT(E) condoned the said delay

SHRI HINGULAMBIKA EDUCATION SOCIETY,GULBARGA vs. ITO (EXEMPTIONS), WARD-1, KALBURGI

In the result, appeal of the assessee is allowed

ITA 1126/BANG/2022[2020-21]Status: DisposedITAT Bangalore22 Jun 2023AY 2020-21

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year: 2020-21

For Appellant: Shri Phalguna Kumar, A.RFor Respondent: Shri Shahnawaz Ul Rahman, D.R
Section 11Section 12ASection 12A(2)Section 143(1)Section 154Section 250

11. As such, the provisos to Section 12A (2) are also procedural. 25. So far as regards the bringing in of the first proviso to Section 12A (2), the Memorandum explaining the provisions of the Finance (No. 2) Bill, 365 ITR (Statute) 175 itself elaborates the intention of the Legislature behind insertion thereof in the statute book. It states, inter

D.A.V. EDUCATIONAL TRUST,CHENNAI vs. ITO, EXEMPTION WARD-4,, CHENNAI

ITA 1667/CHNY/2024[2014-15]Status: DisposedITAT Chennai21 Jan 2026AY 2014-15

Bench: Shri S.S. Viswanethra Ravi & Shri Jagadishआयकर अपील सं./I.T.A. Nos.1667, 1668, 1669 & 1670/Chny/2024 निर्धारण वर्ष/Assessment Years: 2014-15, 2015-16, 2017-18 & 2018-19 D.A.V. Educational Trust, 5, S V Illam, Mohanapuri Lake View Street, Adambakkam, Chennai 600 088. [Pan: Aaatc5967A] (अपीलार्थी/Appellant) अपीलार्थी की ओर से / Appellant By Vs. The Income Tax Officer, Exemption Ward 4, Chennai. (प्रत्यर्थी/Respondent) Shri G. Baskar, Advocate & Shri A. Satyaseelan, Advocate Ms. Gouthami Manivasagam, Jcit 28.10.2025 21.01.2026 : प्रत्यर्थी की ओर से/Respondent By : सुनवाई की तारीख / Date Of Hearing : घोषणा की तारीख / Date Of Pronouncement : आदेश/Order Per S.S. Viswanethra Ravi: These Four Appeals Filed By The Assessee Are Directed Against The Orders All Dated 05.04.2024 Passed By The Id. Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre [Nfac], Delhi For The

Section 11Section 142(1)Section 143(2)Section 143(3)Section 147Section 148Section 2(15)

11(2) of the Act along with Form 10A belatedly seeking condonation under section 119(2)(b) of the Act before the Id. CIT(E). The Id. CIT(E) condoned the said delay

NAUSHAD ALI ABDUL HAQ SHAIK,MUMBAI vs. INCOME TAX OFFICER 42(2)(4), MUMBAI

ITA 7339/MUM/2025[2015-16]Status: DisposedITAT Mumbai23 Feb 2026AY 2015-16

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

For Appellant: Mr. Akshay JainFor Respondent: Mr. Swapnil Choudhari, Sr. DR
Section 245

section 249(2) of the Act, hence the Delay cannot be condoned, and appeal cannot be admitted for adjudication hence condoned, and appeal cannot be admitted for adjudication hence condoned, and appeal cannot be admitted for adjudication hence rendered as inadmissible. rendered as inadmissible. 6. In the light of the above, the appellant has not accepted the delay he light

NAUSHAD ALI ABDUL HAQ SHAIKH,MUMBAI vs. INCOME TAX OFFICER 42(2)(4), MUMBAI

ITA 7338/MUM/2025[2015-16]Status: DisposedITAT Mumbai23 Feb 2026AY 2015-16

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

For Appellant: Mr. Akshay JainFor Respondent: Mr. Swapnil Choudhari, Sr. DR
Section 245

section 249(2) of the Act, hence the Delay cannot be condoned, and appeal cannot be admitted for adjudication hence condoned, and appeal cannot be admitted for adjudication hence condoned, and appeal cannot be admitted for adjudication hence rendered as inadmissible. rendered as inadmissible. 6. In the light of the above, the appellant has not accepted the delay he light

SHA HURGOWAN ANANDJI DESAI CHARITIES ,MUMBAI vs. DEPUTY DIRECTOR OF INCOME TAX, CPC , BENGULURU

In the result, the appeal of the assessee

ITA 2807/MUM/2024[2022-23]Status: DisposedITAT Mumbai30 Aug 2024AY 2022-23

Bench: Shri Om Prakash Kant () & Shri Sandeep Singh Karhail () Assessment Year: 2022-23 Sha Hurgowan Anandji Desai Dy. Director Of Income-Tax, Cpc Charities, Bengaluru, 18, Bhaskar Lane, Bhuleshwar, Vs. Income Tax Officer Exemption Mumbai-400002. Ward 2(3), 6Th Floor, Mtnl Te Building Pedder Road, Mumbai-400026. Pan No. Aaats 0405 R Appellant Respondent

For Respondent: Ms. Vasanti Patel, &
Section 11

delay may kindly be condoned and the benefits of Section 11 be granted to the condoned and the benefits of Section 11 be granted to the condoned and the benefits of Section 11 be granted to the Appellant. Appellant. 4. 4. Without prejudice to the above, 4. Without prejudice to the above, it is submitted that on the facts