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339 results for “condonation of delay”+ Section 260Aclear

Sorted by relevance

Delhi154Amritsar36Mumbai22Hyderabad21Chennai20Chandigarh9SC9Lucknow9Kolkata8Indore7Ahmedabad7Nagpur6Cochin6Agra6Jaipur5Bangalore3Dehradun2Surat2Raipur2Jodhpur1Varanasi1Jabalpur1Pune1Rajkot1

Key Topics

Addition to Income75Section 153A64Section 80I55Section 14444Section 143(3)43Disallowance35Condonation of Delay33Section 13232Section 260A32Section 153C

VIVEK SHIKSHA SAMITI,JAIPUR vs. ITO, EXEMPTION - 1,, JAIPUR

In the result ground no. 2 raised by the assessee stands

ITA 1134/JPR/2024[2014-15]Status: DisposedITAT Jaipur18 Oct 2024AY 2014-15

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA. No. 1134 & 1135/JPR/2024 fu/kZkj.k o"kZ@Assessment Years : 2014-15 & 2016-17 Vivek Shiksha Samiti Jobner Road, Kalwar, VIA Jhotwara, Jaipur. cuke Vs. The ITO, Exemption-1, Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AABTV0361Q vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri Mukesh Khandelwal (C.A.) jktLo dh vksj ls@ Revenue by : Shri Gatum Singh Choudhary

For Appellant: Shri Mukesh Khandelwal (C.A.)For Respondent: Shri Gatum Singh Choudhary (JCIT)
Section 143(1)

260A of the Income Tax Act, 1961, read with section 5 of the Limitation Act, 1963- High Court - Appeal to Whether merely because rectification application under section 254(2) against order of Tribunal was filed and remained pending before Tribunal, same cannot be termed to be a good ground for condonation of delay

Showing 1–20 of 339 · Page 1 of 17

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30
Section 143(2)28
Natural Justice23

DIRECTOR OF INCOME TAX (EXEMPTION) vs. VISHWA JAGRITI MISSION

ITA/754/2010HC Delhi21 Dec 2012
Section 12ASection 260ASection 263Section 80GSection 80G(5)(vi)

condonation of delay on the ground of sufficient cause for the delay was a discretion conferred upon the Court and it can be interfered with only if it was shown to have been exercised in a perverse manner and so long as the discretion is shown to have been exercised properly and having regard to the entire conspectus

RAVI RISHI EDUCATIONAL SOCIETY,HYDERABAD vs. DCIT., CENTRAL CIRCLE-2(4), HYDERABAD

ITA 1301/HYD/2025[2020-21]Status: DisposedITAT Hyderabad18 Feb 2026AY 2020-21
For Appellant: CA P Murali Mohan RaoFor Respondent: Dr. Narendra Kumar Naik, CIT-DR
Section 143(1)Section 154Section 250Section 271D

260A\nor an appeal to the Supreme Court under section 261 or revision\nunder section 263 or section 264 and an order imposing or enhancing\nor reducing or cancelling penalty or dropping the proceedings for the\nimposition of penalty is passed before the order of the Commissioner\n(Appeals) or the Appellate Tribunal or the High Court or the\nSupreme

RAVI RISHI EDUCATIONAL SOCIETY,HYDERABAD vs. DCIT., CENTRAL CIRCLE-2(4), HYDERABAD

In the result, three appeals i

ITA 972/HYD/2024[2019-20]Status: DisposedITAT Hyderabad18 Feb 2026AY 2019-20
For Appellant: CA P Murali Mohan RaoFor Respondent: Dr. Narendra Kumar Naik, CIT-DR
Section 143(1)Section 154Section 250Section 271D

260A\nor an appeal to the Supreme Court under section 261 or revision\nunder section 263 or section 264 and an order imposing or enhancing\nor reducing or cancelling penalty or dropping the proceedings for the\nimposition of penalty is passed before the order of the Commissioner\n(Appeals) or the Appellate Tribunal or the High Court or the\nSupreme

COMMNR. OF INCOME TAX, RAJKOT vs. SHATRUSHAILYA DIGVIJAYSINGH JADEJA

C.A. No.-004411-004411 - 2003Supreme Court01 Sept 2005
For Respondent: Shatrusailya Digvijaysingh Jadeja
Section 143(3)Section 246Section 95

condonation of delay were filed and pending. On the question of law, learned counsel invited our attention to section 95(i)(c) and submitted that the scheme was a Code by itself; that the object of the scheme was to recover the taxes locked in the pending litigation and for the purposes of the applicability of the scheme, appeals, references

RAVI RISHI EDUCATIONAL SOCIETY,HYDERABAD vs. DCIT., CENTRAL CIRCLE-2(4), HYDERABAD

ITA 973/HYD/2024[2020-21]Status: DisposedITAT Hyderabad18 Feb 2026AY 2020-21
For Appellant: CA P Murali Mohan RaoFor Respondent: Dr. Narendra Kumar Naik, CIT-DR
Section 143(1)Section 154Section 250Section 271D

260A\nor an appeal to the Supreme Court under section 261 or revision\nunder section 263 or section 264 and an order imposing or enhancing\nor reducing or cancelling penalty or dropping the proceedings for the\nimposition of penalty is passed before the order of the Commissioner\n(Appeals) or the Appellate Tribunal or the High Court or the\nSupreme

RAJESH AGARWAL,VIDHYADHARA NAGAR JAIPUR vs. INCOME TAX OFFICER WD 4(1), ITO JAIPUR

ITA 22/JPR/2024[2014-15]Status: DisposedITAT Jaipur19 Feb 2024AY 2014-15
For Appellant: Shri C.M. Batwara (Adv.)For Respondent: Smt. Monisha Choudhary (Addl.CIT)
Section 143(2)Section 143(3)Section 249(2)Section 68Section 69C

condoned the delay, set aside the CIT(A)'s order, and restored the matter to the CIT(A) for decision on merits.", "result": "Allowed", "sections": [ "Section 143(3)", "Section 68", "Section 69C", "Section 249(2)", "Section 271(1)(c)", "Section 260A

RAVI RISHI EDUCATIONAL SOCIETY,HYDERABAD vs. DCIT., CENTRAL CIRCLE 2(4), HYDERABAD

ITA 1300/HYD/2025[2017-18]Status: DisposedITAT Hyderabad18 Feb 2026AY 2017-18
For Appellant: CA P Murali Mohan RaoFor Respondent: Dr. Narendra Kumar Naik, CIT-DR
Section 143(1)Section 154Section 250Section 271D

260A\nor an appeal to the Supreme Court under section 261 or revision\nunder section 263 or section 264 and an order imposing or enhancing\nor reducing or cancelling penalty or dropping the proceedings for the\nimposition of penalty is passed before the order of the Commissioner\n(Appeals) or the Appellate Tribunal or the High Court or the\nSupreme

DCIT 5(3)(1), MUMBAI vs. M/S SERCO BPO PVT. LTD., MUMBAI

In the result, the appeal filed by the revenue is dismissed and the CO filed by the assessee is dismissed as infructuous

ITA 2354/MUM/2022[2009-10]Status: DisposedITAT Mumbai27 Feb 2023AY 2009-10

Bench: Shri Om Prakash Kant & Shir Pavan Kumar Gadaledcit – 5(3)(1) Vs. M/S Serco Bpo Pvt Room No. 573, Ltd.(As Successor Of Aayakar Bhavan, Intelnet Global Service Mumbai – 400 020. Pvtltd),Teleperformance Tower, Plot Cst No. 1406-A/28, Mindspace, Goregaon (W), Mumbai -400104. Pan/Gir No. : Aabcv2572L Appellant .. Respondent Co No. 136/Mum/2022 [Arising Out Of 2354/Mum/2022] (A.Y: 2009-10) Teleperformance Global Vs. Dcit – 5(3)(1) Service Pvt Ltd(Earlier Room No. 573, Serco Bpo Pvt Ltd), Aayakar Bhavan, Teleperformance Tower, Mumbai – 400020. Plot Cst No. 1406-A/28, Mindspace, Goregaon(W) Mumbai- 400104. Pan/Gir No. : Aabcv2572L Appellant .. Respondent

Section 115JSection 143(1)Section 143(2)Section 143(3)Section 148Section 68

condone the delay caused in filing of the appeal and dismiss the same in limine. 8.As a result, the appeal filed by the Revenue gets dismissed. 10. Similarly the Hon’ble High Court of Kolkata in the case of Pr. CIT Vs Binani Industries Ltd, [2021] 141 taxmann.com 2 (Calcutta) has observed- Head notes Section 260A

MONICA GOLD PIPES PRIVATE LIMITED,KHASRA NO. vs. INCOME TAX OFFICER, WARD 16(2), C R BUILDING

In the result, appeals of the assessee are allowed

ITA 3791/DEL/2023[2013-14]Status: DisposedITAT Delhi21 Aug 2024AY 2013-14

Bench: Shri Challa Nagendra Prasadआ.अ.सं/.I.T.A Nos.3791 & 3792/Del/2023 िनधा"रणवष"/Assessment Years: 2013-14 & 2014-15

Section 11Section 119Section 119(2)(b)Section 260A

Section 260A of the Income-tax Act, 1961 - High Court, appeal to (Condonation of delay) -Assessee sought condonation of delay

MONICA GOLD PIPES PRIVATE LIMITED,KHASRA NO. vs. INCOME TAX OFFICER, WARD 16(2), C R BUILDING

In the result, appeals of the assessee are allowed

ITA 3792/DEL/2023[2014-15]Status: DisposedITAT Delhi21 Aug 2024AY 2014-15

Bench: Shri Challa Nagendra Prasadआ.अ.सं/.I.T.A Nos.3791 & 3792/Del/2023 िनधा"रणवष"/Assessment Years: 2013-14 & 2014-15

Section 11Section 119Section 119(2)(b)Section 260A

Section 260A of the Income-tax Act, 1961 - High Court, appeal to (Condonation of delay) -Assessee sought condonation of delay

KARNATAKA BANK LTD,MANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX,CIRCLE 1 (1) & TPS, MANGALURU

In the result, appeal filed by the revenue fails and is hereby dismissed

ITA 942/BANG/2025[2008-09]Status: DisposedITAT Bangalore30 Jul 2025AY 2008-09

Bench: Shri Waseem Ahmed & Shri Soundararajan Kassessment Year: 2008-09

For Appellant: Shri S Ananthan, CAFor Respondent: Shri Shivanand Kalakeri, CIT (DR)
Section 17

condone the delay of 4,900 days in filing the appeal. We now proceed to hear the appeal on merit. 6.12 On merit, we note that the issue has already been decided by the Hon’ble jurisdictional High Court in the assessee’s own case for the same assessment year cited above. The order dated 27th July 2021 is placed

INCOME TAX OFFICER,WARD-1, MANDI GOBINDGARH, HQ SIRHIND vs. PARTAP INDUSTRIES LIMITED, RAJPURA

In the result the appeal of the Revenue is dismissed

ITA 464/CHANDI/2023[2018-19]Status: DisposedITAT Chandigarh08 Jul 2024AY 2018-19

Bench: Dr Krinwant Sahay & Shri Paresh M. Joshiआयकर अपील सं./ Ita No. 464/Chd/2023 "नधा"रण वष" / Assessment Year: 2018-19 The Ito, Vs. Partap Industries Limited, बनाम Rajpura Ward-1, New Libra Kothi, Mandi Gobindgarh Railway Road, Sirhind Hq. Sirhind, 140406 "थायी लेखा सं./Pan No: Aabcp0384Q अपीलाथ"/ Appellant ""यथ"/ Repsondent

For Appellant: Shri Raman Gupta, CAFor Respondent: Shri Dharam Vir, JCIT, Sr. DR
Section 139(1)Section 143(1)Section 36Section 36(1)Section 36(1)(va)Section 43BSection 5

delay remains unexplained. However, bearing in mind the legal principles which has been laid down by the Hon’ble Supreme Court if we examine the matter, we are of the view that since the present appeal has been filed under Section 260A of the Income Tax Act, 1961 and the Court is required to examine as to whether any substantial

JAMNAGAR TAX CONSULTANTS ASSOCIATION,JAMNAGAR vs. THE COMMISSIONER OF INCOME TAX (EXEMPTION), RAJKOT

In the result, this appeal of the assessee is allowed for statistical purposes, in\nabove terms

ITA 92/RJT/2024[2024-25]Status: DisposedITAT Rajkot23 Jan 2025AY 2024-25
Section 12A(1)(ac)Section 5

condone the delay.\n5.The Ld. Counsel by the assessee, argued that aggrieved, by the order of the ld.\nCIT(Exemption), the assessee is in appeal before this Tribunal. The Counsel\nstated the facts of the case that ld. CIT (Exemption), has rejected the assessee's\napplication solely on the reason that assessee is required to file self -certified\ncopy

HL MALHOTRA AND COMPANY PVT. LTD.

The appeal is disposed of

ITA/211/2020HC Delhi22 Dec 2020
Section 254(2)Section 260A

condonation of delay is concerned, he submits that this Court has been adopting a liberal approach on the ground that the procedure is handmaid of justice and the Court must always promote the cause of substantial justice. COURT’S REASONING 14. He lastly submits that the scope of Sections 254(2) and 260A

DCIT CENTRAL CIRCLE-2(4) , MUMBAI vs. RONAK GEMS PRIVATE LIMITED, MUMBAI

In the result, appeal of the Revenue is allowed for statistical

ITA 1496/MUM/2023[2017-2018]Status: DisposedITAT Mumbai15 Nov 2023AY 2017-2018

Bench: Shri Om Prakash Kant () & Shri Rahul Chaudhary () Assessment Year: 2017-18 Dcit Central Circle- 2(4) M/S Ronak Gems Pvt Ltd Room No. 802, 8Th Floor, 311, Mehta Bhavan, Shop No. Vs. Prathishtha Bhavan, M.K. 5, Opp. Charni Road, Road Churchgate, Mumbai- 400 004 Mumbai- 400020 Pan No. Aabcr 7550 G Appellant Respondent Assessee By : Mr. Nishit Gandhi, Ms. Madhuri Tambe & Aishwarya Wanikar Revenue By : Smt. Sanyogita Nagpal, Cit-Dr : Date Of Hearing 09/11/2023 Date Of Pronouncement : 15/11/2023

For Appellant: Mr. Nishit Gandhi, Ms. MadhuriFor Respondent: Smt. Sanyogita Nagpal, CIT-DR
Section 143(2)Section 153A

condonation of delay of 248 days in filing cross objection. The Hon’ble High Court The Hon’ble High Court referred to the decision of to the decision of Hon’ble Supreme Court in the case of N Balakrishnan Vs M Court in the case of N Balakrishnan Vs M Court in the case of N Balakrishnan Vs M Krishnamurthy

DIGNITY OF GIRL CHILD FOUNDATION,JAIPUR vs. EXEMPTION WARD-1, JAIPUR

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

ITA 682/JPR/2023[2015-16]Status: DisposedITAT Jaipur26 Mar 2024AY 2015-16

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri Ashish Sharma, AdvFor Respondent: Shri Dinesh Badgujar, Addl. CIT
Section 143(1)

Section 260A of the Income-tax Act, 1961 High Court, appeal to (Condonation of delay). Assessee sought condonation of delay

CHANDRAPAL SINGH,MATHURA vs. INCOME TAX OFFICER SHIVPURI, SHIPURI

In the result, all the three appeals of the assessee are allowed for

ITA 115/AGR/2024[2015-16]Status: DisposedITAT Agra21 Jan 2025AY 2015-16

Bench: : Shri Ramit Kochar

Section 143(3)Section 253(3)Section 69

condone the delay of 315 days(actual delay 224 days) in filing this appeal in ITA no. 113/Agr/2024 belatedly beyond the time prescribed u/s 253(3) of the assessee, and proceed to adjudicate the appeals on merits. Reference is drawn to judgment and order of Hon’ble Apex Court in the case of Collector, Land Acquisition , Anantnag v. Mst. Katijee

CHANDRAPAL SINGH,MATHURA vs. INCOME TAX OFICER SHIVPURI, SHIVPURI

In the result, all the three appeals of the assessee are allowed for

ITA 114/AGR/2024[2016-17]Status: DisposedITAT Agra21 Jan 2025AY 2016-17

Bench: : Shri Ramit Kochar

Section 143(3)Section 253(3)Section 69

condone the delay of 315 days(actual delay 224 days) in filing this appeal in ITA no. 113/Agr/2024 belatedly beyond the time prescribed u/s 253(3) of the assessee, and proceed to adjudicate the appeals on merits. Reference is drawn to judgment and order of Hon’ble Apex Court in the case of Collector, Land Acquisition , Anantnag v. Mst. Katijee

CHANDRAPAL SINGH,MATHURA vs. INCOME TAX OFFICER SHIVPURI, GWALIOR

In the result, all the three appeals of the assessee are allowed for

ITA 113/AGR/2024[2015-16]Status: DisposedITAT Agra21 Jan 2025AY 2015-16

Bench: : Shri Ramit Kochar

Section 143(3)Section 253(3)Section 69

condone the delay of 315 days(actual delay 224 days) in filing this appeal in ITA no. 113/Agr/2024 belatedly beyond the time prescribed u/s 253(3) of the assessee, and proceed to adjudicate the appeals on merits. Reference is drawn to judgment and order of Hon’ble Apex Court in the case of Collector, Land Acquisition , Anantnag v. Mst. Katijee