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185 results for “condonation of delay”+ Section 271Aclear

Sorted by relevance

Chennai58Karnataka21Mumbai13Pune11Ahmedabad11Delhi11Bangalore8Visakhapatnam7Kolkata7Amritsar6Lucknow6Jaipur6Surat5Raipur3Guwahati3SC2Cochin1Indore1Jabalpur1Cuttack1Hyderabad1Patna1Chandigarh1

Key Topics

Section 271A108Penalty79Section 271B76Section 270A46Section 15443Condonation of Delay42Section 25036Section 119(2)(b)35Section 153A35Section 44A

SANJAY TYAGI,DELHI vs. DCIT, CENTRAL CIRCLE- 1, NEW DELHI

In the result, all the appeals of the assessee are dismissed

ITA 6865/DEL/2017[2011-12]Status: DisposedITAT Delhi30 Sept 2020AY 2011-12

Bench: Sh. Bhavnesh Sainidr. B. R. R. Kumar(E-Court Module) Ita No. 6864/Del/2017 : Asstt. Year : 2010-11 Ita No. 6865/Del/2017 : Asstt. Year : 2011-12 Ita No. 6866/Del/2017 : Asstt. Year : 2010-11 Ita No. 6867/Del/2017 : Asstt. Year : 2011-12 Ita No. 6868/Del/2017 : Asstt. Year : 2010-11 Ita No. 6869/Del/2017 : Asstt. Year : 2011-12 Ita No. 6870/Del/2017 : Asstt. Year : 2010-11 Ita No. 6871/Del/2017 : Asstt. Year : 2011-12 Ita No. 6872/Del/2017 : Asstt. Year : 2010-11 Ita No. 6873/Del/2017 : Asstt. Year : 2011-12 Ita No. 6874/Del/2017 : Asstt. Year : 2012-13 Shri Sanjay Tyagi, Vs Deputy Commissioner Of C/O- Shri Sankalp Anil Sharma, Adv. Income Tax, Central C-4/129, 1St Floor, Safdarjung Circle-1, Development Area, New Delhi New Delhi-110016 (Appellant) (Respondent) Pan No. Aeipt1282R Assessee By : Sh. Rajiv Saxena, Adv. Revenue By : Sh. H.K. Choudhary, Cit Dr Date Of Hearing: 28.09.2020 Date Of Pronouncement: 30.09.2020

For Appellant: Sh. Rajiv Saxena, AdvFor Respondent: Sh. H.K. Choudhary, CIT DR
Section 131Section 132Section 133ASection 142(1)Section 153A

Showing 1–20 of 185 · Page 1 of 10

...
32
Addition to Income28
Limitation/Time-bar21
Section 271(1)(b)

271A, [section271AA,] section271B[, section271BA], [section 271BB,] section 271C, [section 271CA,] section 271D, section 271E, [section 271F, [section 271FA,] [section 271FAB,] [section 271FB,] [section 271G,]] [section 271GA,] [section 271GB,] [section 271H,] [section 271-I,] [section 271J,] clause (c) or clause (d) of sub-section (1) or sub-section (2) of section 272A, sub-section (1) of section 272AA] or [section 272B

SANJAY TYAGI,DELHI vs. DCIT, CENTRAL CIRCLE-1,, NEW DELHI

In the result, all the appeals of the assessee are dismissed

ITA 6872/DEL/2017[2010-11]Status: DisposedITAT Delhi30 Sept 2020AY 2010-11

Bench: Sh. Bhavnesh Sainidr. B. R. R. Kumar(E-Court Module) Ita No. 6864/Del/2017 : Asstt. Year : 2010-11 Ita No. 6865/Del/2017 : Asstt. Year : 2011-12 Ita No. 6866/Del/2017 : Asstt. Year : 2010-11 Ita No. 6867/Del/2017 : Asstt. Year : 2011-12 Ita No. 6868/Del/2017 : Asstt. Year : 2010-11 Ita No. 6869/Del/2017 : Asstt. Year : 2011-12 Ita No. 6870/Del/2017 : Asstt. Year : 2010-11 Ita No. 6871/Del/2017 : Asstt. Year : 2011-12 Ita No. 6872/Del/2017 : Asstt. Year : 2010-11 Ita No. 6873/Del/2017 : Asstt. Year : 2011-12 Ita No. 6874/Del/2017 : Asstt. Year : 2012-13 Shri Sanjay Tyagi, Vs Deputy Commissioner Of C/O- Shri Sankalp Anil Sharma, Adv. Income Tax, Central C-4/129, 1St Floor, Safdarjung Circle-1, Development Area, New Delhi New Delhi-110016 (Appellant) (Respondent) Pan No. Aeipt1282R Assessee By : Sh. Rajiv Saxena, Adv. Revenue By : Sh. H.K. Choudhary, Cit Dr Date Of Hearing: 28.09.2020 Date Of Pronouncement: 30.09.2020

For Appellant: Sh. Rajiv Saxena, AdvFor Respondent: Sh. H.K. Choudhary, CIT DR
Section 131Section 132Section 133ASection 142(1)Section 153ASection 271(1)(b)

271A, [section271AA,] section271B[, section271BA], [section 271BB,] section 271C, [section 271CA,] section 271D, section 271E, [section 271F, [section 271FA,] [section 271FAB,] [section 271FB,] [section 271G,]] [section 271GA,] [section 271GB,] [section 271H,] [section 271-I,] [section 271J,] clause (c) or clause (d) of sub-section (1) or sub-section (2) of section 272A, sub-section (1) of section 272AA] or [section 272B

SANJAY TYAGI,DELHI vs. DCIT, CENTRAL CIRCLE-1,, NEW DELHI

In the result, all the appeals of the assessee are dismissed

ITA 6873/DEL/2017[2011-12]Status: DisposedITAT Delhi30 Sept 2020AY 2011-12

Bench: Sh. Bhavnesh Sainidr. B. R. R. Kumar(E-Court Module) Ita No. 6864/Del/2017 : Asstt. Year : 2010-11 Ita No. 6865/Del/2017 : Asstt. Year : 2011-12 Ita No. 6866/Del/2017 : Asstt. Year : 2010-11 Ita No. 6867/Del/2017 : Asstt. Year : 2011-12 Ita No. 6868/Del/2017 : Asstt. Year : 2010-11 Ita No. 6869/Del/2017 : Asstt. Year : 2011-12 Ita No. 6870/Del/2017 : Asstt. Year : 2010-11 Ita No. 6871/Del/2017 : Asstt. Year : 2011-12 Ita No. 6872/Del/2017 : Asstt. Year : 2010-11 Ita No. 6873/Del/2017 : Asstt. Year : 2011-12 Ita No. 6874/Del/2017 : Asstt. Year : 2012-13 Shri Sanjay Tyagi, Vs Deputy Commissioner Of C/O- Shri Sankalp Anil Sharma, Adv. Income Tax, Central C-4/129, 1St Floor, Safdarjung Circle-1, Development Area, New Delhi New Delhi-110016 (Appellant) (Respondent) Pan No. Aeipt1282R Assessee By : Sh. Rajiv Saxena, Adv. Revenue By : Sh. H.K. Choudhary, Cit Dr Date Of Hearing: 28.09.2020 Date Of Pronouncement: 30.09.2020

For Appellant: Sh. Rajiv Saxena, AdvFor Respondent: Sh. H.K. Choudhary, CIT DR
Section 131Section 132Section 133ASection 142(1)Section 153ASection 271(1)(b)

271A, [section271AA,] section271B[, section271BA], [section 271BB,] section 271C, [section 271CA,] section 271D, section 271E, [section 271F, [section 271FA,] [section 271FAB,] [section 271FB,] [section 271G,]] [section 271GA,] [section 271GB,] [section 271H,] [section 271-I,] [section 271J,] clause (c) or clause (d) of sub-section (1) or sub-section (2) of section 272A, sub-section (1) of section 272AA] or [section 272B

SANJAY TYAGI,DELHI vs. DCIT, CENTRAL CIRCLE-1,, NEW DELHI

In the result, all the appeals of the assessee are dismissed

ITA 6868/DEL/2017[2010-11]Status: DisposedITAT Delhi30 Sept 2020AY 2010-11

Bench: Sh. Bhavnesh Sainidr. B. R. R. Kumar(E-Court Module) Ita No. 6864/Del/2017 : Asstt. Year : 2010-11 Ita No. 6865/Del/2017 : Asstt. Year : 2011-12 Ita No. 6866/Del/2017 : Asstt. Year : 2010-11 Ita No. 6867/Del/2017 : Asstt. Year : 2011-12 Ita No. 6868/Del/2017 : Asstt. Year : 2010-11 Ita No. 6869/Del/2017 : Asstt. Year : 2011-12 Ita No. 6870/Del/2017 : Asstt. Year : 2010-11 Ita No. 6871/Del/2017 : Asstt. Year : 2011-12 Ita No. 6872/Del/2017 : Asstt. Year : 2010-11 Ita No. 6873/Del/2017 : Asstt. Year : 2011-12 Ita No. 6874/Del/2017 : Asstt. Year : 2012-13 Shri Sanjay Tyagi, Vs Deputy Commissioner Of C/O- Shri Sankalp Anil Sharma, Adv. Income Tax, Central C-4/129, 1St Floor, Safdarjung Circle-1, Development Area, New Delhi New Delhi-110016 (Appellant) (Respondent) Pan No. Aeipt1282R Assessee By : Sh. Rajiv Saxena, Adv. Revenue By : Sh. H.K. Choudhary, Cit Dr Date Of Hearing: 28.09.2020 Date Of Pronouncement: 30.09.2020

For Appellant: Sh. Rajiv Saxena, AdvFor Respondent: Sh. H.K. Choudhary, CIT DR
Section 131Section 132Section 133ASection 142(1)Section 153ASection 271(1)(b)

271A, [section271AA,] section271B[, section271BA], [section 271BB,] section 271C, [section 271CA,] section 271D, section 271E, [section 271F, [section 271FA,] [section 271FAB,] [section 271FB,] [section 271G,]] [section 271GA,] [section 271GB,] [section 271H,] [section 271-I,] [section 271J,] clause (c) or clause (d) of sub-section (1) or sub-section (2) of section 272A, sub-section (1) of section 272AA] or [section 272B

SANJAY TYAGI,DELHI vs. DCIT, CENTRAL CIRCLE-1,, NEW DELHI

In the result, all the appeals of the assessee are dismissed

ITA 6867/DEL/2017[2011-12]Status: DisposedITAT Delhi30 Sept 2020AY 2011-12

Bench: Sh. Bhavnesh Sainidr. B. R. R. Kumar(E-Court Module) Ita No. 6864/Del/2017 : Asstt. Year : 2010-11 Ita No. 6865/Del/2017 : Asstt. Year : 2011-12 Ita No. 6866/Del/2017 : Asstt. Year : 2010-11 Ita No. 6867/Del/2017 : Asstt. Year : 2011-12 Ita No. 6868/Del/2017 : Asstt. Year : 2010-11 Ita No. 6869/Del/2017 : Asstt. Year : 2011-12 Ita No. 6870/Del/2017 : Asstt. Year : 2010-11 Ita No. 6871/Del/2017 : Asstt. Year : 2011-12 Ita No. 6872/Del/2017 : Asstt. Year : 2010-11 Ita No. 6873/Del/2017 : Asstt. Year : 2011-12 Ita No. 6874/Del/2017 : Asstt. Year : 2012-13 Shri Sanjay Tyagi, Vs Deputy Commissioner Of C/O- Shri Sankalp Anil Sharma, Adv. Income Tax, Central C-4/129, 1St Floor, Safdarjung Circle-1, Development Area, New Delhi New Delhi-110016 (Appellant) (Respondent) Pan No. Aeipt1282R Assessee By : Sh. Rajiv Saxena, Adv. Revenue By : Sh. H.K. Choudhary, Cit Dr Date Of Hearing: 28.09.2020 Date Of Pronouncement: 30.09.2020

For Appellant: Sh. Rajiv Saxena, AdvFor Respondent: Sh. H.K. Choudhary, CIT DR
Section 131Section 132Section 133ASection 142(1)Section 153ASection 271(1)(b)

271A, [section271AA,] section271B[, section271BA], [section 271BB,] section 271C, [section 271CA,] section 271D, section 271E, [section 271F, [section 271FA,] [section 271FAB,] [section 271FB,] [section 271G,]] [section 271GA,] [section 271GB,] [section 271H,] [section 271-I,] [section 271J,] clause (c) or clause (d) of sub-section (1) or sub-section (2) of section 272A, sub-section (1) of section 272AA] or [section 272B

SANJAY TYAGI,DELHI vs. DCIT, CENTRAL CIRCLE-1,, NEW DELHI

In the result, all the appeals of the assessee are dismissed

ITA 6871/DEL/2017[2011-12]Status: DisposedITAT Delhi30 Sept 2020AY 2011-12

Bench: Sh. Bhavnesh Sainidr. B. R. R. Kumar(E-Court Module) Ita No. 6864/Del/2017 : Asstt. Year : 2010-11 Ita No. 6865/Del/2017 : Asstt. Year : 2011-12 Ita No. 6866/Del/2017 : Asstt. Year : 2010-11 Ita No. 6867/Del/2017 : Asstt. Year : 2011-12 Ita No. 6868/Del/2017 : Asstt. Year : 2010-11 Ita No. 6869/Del/2017 : Asstt. Year : 2011-12 Ita No. 6870/Del/2017 : Asstt. Year : 2010-11 Ita No. 6871/Del/2017 : Asstt. Year : 2011-12 Ita No. 6872/Del/2017 : Asstt. Year : 2010-11 Ita No. 6873/Del/2017 : Asstt. Year : 2011-12 Ita No. 6874/Del/2017 : Asstt. Year : 2012-13 Shri Sanjay Tyagi, Vs Deputy Commissioner Of C/O- Shri Sankalp Anil Sharma, Adv. Income Tax, Central C-4/129, 1St Floor, Safdarjung Circle-1, Development Area, New Delhi New Delhi-110016 (Appellant) (Respondent) Pan No. Aeipt1282R Assessee By : Sh. Rajiv Saxena, Adv. Revenue By : Sh. H.K. Choudhary, Cit Dr Date Of Hearing: 28.09.2020 Date Of Pronouncement: 30.09.2020

For Appellant: Sh. Rajiv Saxena, AdvFor Respondent: Sh. H.K. Choudhary, CIT DR
Section 131Section 132Section 133ASection 142(1)Section 153ASection 271(1)(b)

271A, [section271AA,] section271B[, section271BA], [section 271BB,] section 271C, [section 271CA,] section 271D, section 271E, [section 271F, [section 271FA,] [section 271FAB,] [section 271FB,] [section 271G,]] [section 271GA,] [section 271GB,] [section 271H,] [section 271-I,] [section 271J,] clause (c) or clause (d) of sub-section (1) or sub-section (2) of section 272A, sub-section (1) of section 272AA] or [section 272B

SANJAY TYAGI,DELHI vs. DCIT, CENTRAL CIRCLE-1,, NEW DELHI

In the result, all the appeals of the assessee are dismissed

ITA 6869/DEL/2017[2011-12]Status: DisposedITAT Delhi30 Sept 2020AY 2011-12

Bench: Sh. Bhavnesh Sainidr. B. R. R. Kumar(E-Court Module) Ita No. 6864/Del/2017 : Asstt. Year : 2010-11 Ita No. 6865/Del/2017 : Asstt. Year : 2011-12 Ita No. 6866/Del/2017 : Asstt. Year : 2010-11 Ita No. 6867/Del/2017 : Asstt. Year : 2011-12 Ita No. 6868/Del/2017 : Asstt. Year : 2010-11 Ita No. 6869/Del/2017 : Asstt. Year : 2011-12 Ita No. 6870/Del/2017 : Asstt. Year : 2010-11 Ita No. 6871/Del/2017 : Asstt. Year : 2011-12 Ita No. 6872/Del/2017 : Asstt. Year : 2010-11 Ita No. 6873/Del/2017 : Asstt. Year : 2011-12 Ita No. 6874/Del/2017 : Asstt. Year : 2012-13 Shri Sanjay Tyagi, Vs Deputy Commissioner Of C/O- Shri Sankalp Anil Sharma, Adv. Income Tax, Central C-4/129, 1St Floor, Safdarjung Circle-1, Development Area, New Delhi New Delhi-110016 (Appellant) (Respondent) Pan No. Aeipt1282R Assessee By : Sh. Rajiv Saxena, Adv. Revenue By : Sh. H.K. Choudhary, Cit Dr Date Of Hearing: 28.09.2020 Date Of Pronouncement: 30.09.2020

For Appellant: Sh. Rajiv Saxena, AdvFor Respondent: Sh. H.K. Choudhary, CIT DR
Section 131Section 132Section 133ASection 142(1)Section 153ASection 271(1)(b)

271A, [section271AA,] section271B[, section271BA], [section 271BB,] section 271C, [section 271CA,] section 271D, section 271E, [section 271F, [section 271FA,] [section 271FAB,] [section 271FB,] [section 271G,]] [section 271GA,] [section 271GB,] [section 271H,] [section 271-I,] [section 271J,] clause (c) or clause (d) of sub-section (1) or sub-section (2) of section 272A, sub-section (1) of section 272AA] or [section 272B

SANJAY TYAGI,DELHI vs. DCIT, CENTRAL CIRCLE-1,, NEW DELHI

In the result, all the appeals of the assessee are dismissed

ITA 6870/DEL/2017[2010-11]Status: DisposedITAT Delhi30 Sept 2020AY 2010-11

Bench: Sh. Bhavnesh Sainidr. B. R. R. Kumar(E-Court Module) Ita No. 6864/Del/2017 : Asstt. Year : 2010-11 Ita No. 6865/Del/2017 : Asstt. Year : 2011-12 Ita No. 6866/Del/2017 : Asstt. Year : 2010-11 Ita No. 6867/Del/2017 : Asstt. Year : 2011-12 Ita No. 6868/Del/2017 : Asstt. Year : 2010-11 Ita No. 6869/Del/2017 : Asstt. Year : 2011-12 Ita No. 6870/Del/2017 : Asstt. Year : 2010-11 Ita No. 6871/Del/2017 : Asstt. Year : 2011-12 Ita No. 6872/Del/2017 : Asstt. Year : 2010-11 Ita No. 6873/Del/2017 : Asstt. Year : 2011-12 Ita No. 6874/Del/2017 : Asstt. Year : 2012-13 Shri Sanjay Tyagi, Vs Deputy Commissioner Of C/O- Shri Sankalp Anil Sharma, Adv. Income Tax, Central C-4/129, 1St Floor, Safdarjung Circle-1, Development Area, New Delhi New Delhi-110016 (Appellant) (Respondent) Pan No. Aeipt1282R Assessee By : Sh. Rajiv Saxena, Adv. Revenue By : Sh. H.K. Choudhary, Cit Dr Date Of Hearing: 28.09.2020 Date Of Pronouncement: 30.09.2020

For Appellant: Sh. Rajiv Saxena, AdvFor Respondent: Sh. H.K. Choudhary, CIT DR
Section 131Section 132Section 133ASection 142(1)Section 153ASection 271(1)(b)

271A, [section271AA,] section271B[, section271BA], [section 271BB,] section 271C, [section 271CA,] section 271D, section 271E, [section 271F, [section 271FA,] [section 271FAB,] [section 271FB,] [section 271G,]] [section 271GA,] [section 271GB,] [section 271H,] [section 271-I,] [section 271J,] clause (c) or clause (d) of sub-section (1) or sub-section (2) of section 272A, sub-section (1) of section 272AA] or [section 272B

SANJAY TYAGI,DELHI vs. DCIT, CENTRAL CIRCLE-1, NEW DELHI

In the result, all the appeals of the assessee are dismissed

ITA 6874/DEL/2017[2012-13]Status: DisposedITAT Delhi30 Sept 2020AY 2012-13

Bench: Sh. Bhavnesh Sainidr. B. R. R. Kumar(E-Court Module) Ita No. 6864/Del/2017 : Asstt. Year : 2010-11 Ita No. 6865/Del/2017 : Asstt. Year : 2011-12 Ita No. 6866/Del/2017 : Asstt. Year : 2010-11 Ita No. 6867/Del/2017 : Asstt. Year : 2011-12 Ita No. 6868/Del/2017 : Asstt. Year : 2010-11 Ita No. 6869/Del/2017 : Asstt. Year : 2011-12 Ita No. 6870/Del/2017 : Asstt. Year : 2010-11 Ita No. 6871/Del/2017 : Asstt. Year : 2011-12 Ita No. 6872/Del/2017 : Asstt. Year : 2010-11 Ita No. 6873/Del/2017 : Asstt. Year : 2011-12 Ita No. 6874/Del/2017 : Asstt. Year : 2012-13 Shri Sanjay Tyagi, Vs Deputy Commissioner Of C/O- Shri Sankalp Anil Sharma, Adv. Income Tax, Central C-4/129, 1St Floor, Safdarjung Circle-1, Development Area, New Delhi New Delhi-110016 (Appellant) (Respondent) Pan No. Aeipt1282R Assessee By : Sh. Rajiv Saxena, Adv. Revenue By : Sh. H.K. Choudhary, Cit Dr Date Of Hearing: 28.09.2020 Date Of Pronouncement: 30.09.2020

For Appellant: Sh. Rajiv Saxena, AdvFor Respondent: Sh. H.K. Choudhary, CIT DR
Section 131Section 132Section 133ASection 142(1)Section 153ASection 271(1)(b)

271A, [section271AA,] section271B[, section271BA], [section 271BB,] section 271C, [section 271CA,] section 271D, section 271E, [section 271F, [section 271FA,] [section 271FAB,] [section 271FB,] [section 271G,]] [section 271GA,] [section 271GB,] [section 271H,] [section 271-I,] [section 271J,] clause (c) or clause (d) of sub-section (1) or sub-section (2) of section 272A, sub-section (1) of section 272AA] or [section 272B

SANJAY TYAGI,DELHI vs. DCIT, CENTRAL CIRCLE-1,, NEW DELHI

In the result, all the appeals of the assessee are dismissed

ITA 6866/DEL/2017[2010-11]Status: DisposedITAT Delhi30 Sept 2020AY 2010-11

Bench: Sh. Bhavnesh Sainidr. B. R. R. Kumar(E-Court Module) Ita No. 6864/Del/2017 : Asstt. Year : 2010-11 Ita No. 6865/Del/2017 : Asstt. Year : 2011-12 Ita No. 6866/Del/2017 : Asstt. Year : 2010-11 Ita No. 6867/Del/2017 : Asstt. Year : 2011-12 Ita No. 6868/Del/2017 : Asstt. Year : 2010-11 Ita No. 6869/Del/2017 : Asstt. Year : 2011-12 Ita No. 6870/Del/2017 : Asstt. Year : 2010-11 Ita No. 6871/Del/2017 : Asstt. Year : 2011-12 Ita No. 6872/Del/2017 : Asstt. Year : 2010-11 Ita No. 6873/Del/2017 : Asstt. Year : 2011-12 Ita No. 6874/Del/2017 : Asstt. Year : 2012-13 Shri Sanjay Tyagi, Vs Deputy Commissioner Of C/O- Shri Sankalp Anil Sharma, Adv. Income Tax, Central C-4/129, 1St Floor, Safdarjung Circle-1, Development Area, New Delhi New Delhi-110016 (Appellant) (Respondent) Pan No. Aeipt1282R Assessee By : Sh. Rajiv Saxena, Adv. Revenue By : Sh. H.K. Choudhary, Cit Dr Date Of Hearing: 28.09.2020 Date Of Pronouncement: 30.09.2020

For Appellant: Sh. Rajiv Saxena, AdvFor Respondent: Sh. H.K. Choudhary, CIT DR
Section 131Section 132Section 133ASection 142(1)Section 153ASection 271(1)(b)

271A, [section271AA,] section271B[, section271BA], [section 271BB,] section 271C, [section 271CA,] section 271D, section 271E, [section 271F, [section 271FA,] [section 271FAB,] [section 271FB,] [section 271G,]] [section 271GA,] [section 271GB,] [section 271H,] [section 271-I,] [section 271J,] clause (c) or clause (d) of sub-section (1) or sub-section (2) of section 272A, sub-section (1) of section 272AA] or [section 272B

CHARSUR ARTS FOUNDATION,CHENNAI vs. CIT, EXEMPTIONS,, CHENNAI

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

ITA 1753/CHNY/2025[2020-21]Status: DisposedITAT Chennai28 Aug 2025AY 2020-21

Bench: Shri George George Kand Shri Jagadishआयकर अपीलसं/.Ita No.:1753/Chny/2025 िनधा"रण वष"/Assessment Year: 2020-21 Charsur Arts Foundation, The Commissioner Of No. 72, M.C.P. Ramasamy Road, Vs. Income Tax (Exemption), Alwarpet, Chennai 600 018. Chennai. [Pan: Aabtc-1154-G] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri Hithesh, Advocate ""यथ" क" ओर से/Respondent By : Ms. R. Anita, Addl. Cit सुनवाई क" तारीख/Date Of Hearing : 28.08.2025 घोषणा क" तारीख/Date Of Pronouncement : 28.08.2025 आदेश/ O R D E R Per George George K: This Appeal Filed At The Instance Of The Assessee Is Directed Against The Order Of The Commissioner Of Income Tax (Exemption), Chennai Dated 16.05.2025 Passed Under Section 119(2)(B) Of The Income Tax Act, 1961 (Hereinafter Called ‘The Act’) For The Assessment Year 2020-21. 2. The Solitary Issue Argued On Merits Is With Regard To Maintainability Of Appeal Filed Against The Order Passed Under Section 119(2)(B) Of The Act.

For Appellant: Shri Hithesh, AdvocateFor Respondent: Ms. R. Anita, Addl. CIT
Section 11Section 119(2)(b)Section 12ASection 139

condonation of delay under section 119(2)(b) of the Act. 6. We note that the appeal filed by the assessee is not maintainable before the Tribunal for the reason that an assessee is not vested with any right to assail an order passed under section 119(2)(b) of the Act by preferring an appeal before the Income

SRI KUMAWAT SAMAJ TRUST,CHENNAI vs. CIT, EXEMPTIONS,, CHENNAI

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

ITA 627/CHNY/2025[2020-21]Status: DisposedITAT Chennai14 May 2025AY 2020-21

Bench: Shri S.S. Viswanethra Ravi & Shri Jagadishआयकर अपील सं./I.T.A. No.627/Chny/2025 िनधा"रण वष"/Assessment Year: 2020-21 Sri Kumawat Samaj Trust, Vs. The Commissioner Of No. 14, 1St Floor, Kumarappa Street, Income Tax (Exemptions), Sevenwells, Chennai 600 001. Chennai. [Pan:Aavts7941K] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri Naresh Singh Rathore, Ca ""थ" की ओर से/Respondent By : Shri Ar.V. Sreenivasan, Cit सुनवाई की तारीख/ Date Of Hearing : 29.04.2025 घोषणा की तारीख /Date Of Pronouncement : 14.05.2025 आदेश /O R D E R Per S.S. Viswanethra Ravi: This Appeal Filed By The Assessee Is Directed Against The Order Dated 29.12.2024 Passed By The Ld. Commissioner Of Income Tax (Exemption), Chennai For The Assessment Year 2020-21 Under Section 119(2)(B) Of The Income Tax Act, 1961 [“Act” In Short].

For Appellant: Shri Naresh Singh Rathore, CAFor Respondent: Shri AR.V. Sreenivasan, CIT
Section 111Section 115VSection 119(2)(b)Section 12ASection 132Section 132ASection 139Section 154Section 158BSection 250

condonation of delay under section 1119(2)(b) of the Act. 6. We note that the appeal filed by the assessee is not maintainable before the Tribunal for the reason that an assessee is not vested with any right to assail an order passed under section 119(2)(b) of the Act by preferring an appeal before the Appellate Tribunal

SRI.B. SURYA KUMAR vs. ITO,

In the result, the assessee's appeals for Assessment Years 2002-03 to 2005-06

ITA 1678/BANG/2013[2002-03]Status: DisposedITAT Bangalore27 Feb 2015AY 2002-03

Bench: Shri Rajpal Yadav & Shri Jason P. Boaz

For Appellant: Shri Narendra Sharma, AdvocateFor Respondent: Dr. Shankar Prasad K, JCIT (D.R)
Section 271A

Section 271A of the Income Tax Act, 1961 (herein after referred to as 'the Act') in those years. Order on the petitions for condonation of delay

MGG INFRA PROJECTS PRIVATE LIMITED,AJMER vs. INCOME TAX OFFICER, DELHI

In the result, the appeal filed by the assessee is allowed in the terms

ITA 728/JPR/2023[2017-18]Status: DisposedITAT Jaipur08 Feb 2024AY 2017-18

Bench: Sh. Sandep Gosain & Dr. M. L. Meena

For Appellant: NoneFor Respondent: Sh. Monisha Chaudhary, Addl. CIT
Section 244ASection 250Section 270A

condone such delay if any considered.” 6. The question whether there is sufficient cause or not is primarily a question of fact to be considered taking into account totality of events which had taken place in a particular case. Where no cogent and satisfactory 5 MGG Infra Projects Pvt. Ltd. v. ITO explanation had been furnished by the assessee

WSG VENTURE PVT. LTD.,KANPUR vs. DCT, CIRCLE-2(1)(1), KANPUR

In the result, the appeal of the assessee is dismissed

ITA 211/LKW/2025[2022-23]Status: DisposedITAT Lucknow29 May 2025AY 2022-23

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudharya.Y. 2022-23 Wsg Venture Pvt. Ltd., Vs. The Dcit, 1-59, Mig, Word Bank Barra, Circle 2(1)(1), Kanpur Kanpur-208027 Pan:Aaccw7342L (Appellant) (Respondent) Assessee By: None Revenue By: Sh. Sunil Kumar Rajwanshi, Addl. Cit Dr Date Of Hearing: 21.05.2025 Date Of Pronouncement: 29.05.2025 O R D E R Per Nikhil Choudhary, A.M.: This Is An Appeal By The Assessee Against The Order Of The Ld. Pcit-1, Kanpur Passed Under Section 119 Of The Income Tax Act, 1961 On 5.12.2024 Refusing To Condone The Delay In Filing The Income Tax Return For The Assessment Year 2022-23 With The Claimed Refund Of Rs. 10,000/-. The Grounds Of Appeal Are As Under:- “01. That Due To Mistake Of Counsel, The Itr For The Ay 2022-23 Could Not Be Filed Of The Assessee Company, Whereas The Certificate Of The Counsel Was Also Filed, But Ignore The Same & Rejected The Petition Moved U/S.119(2)(B) Of The Act, Which Action Of The Pr. Cit Is Contrary To Fact & Be Quashed. 02. That The Order Passed By The Pr. Cit U/S.119 Of The Income Tax Act Reject The Petition For Condonation Of Delay Moved U/S.119(2)(B) Of The Act Is Not Lawful, Bad In Law, Be Quashed. 03. That The Pr. Cit As Well As Cpc Has Erred On Facts & In Law In Arbitrarily Rejecting The Petition Of The Assessee Company To Rectify The Return Of Income, Which Should Ought To Have Done. A.Y. 2022-23 Wsg Venture Pvt. Ltd. 04. That The Order Passed By The Pr. Cit U/S 119 Dated 05.12.2024 Is Erroneous, Misconceived, Contrary To Facts, Bad In Law & Be Modified.”

For Appellant: NoneFor Respondent: Sh. Sunil Kumar Rajwanshi, Addl. CIT DR
Section 10Section 115VSection 119Section 119(2)(b)Section 12ASection 132Section 143Section 144BSection 147Section 153A

condonation of delay moved u/s.119(2)(b) of the Act is not lawful, bad in law, be quashed. 03. THAT the Pr. CIT as well as CPC has erred on facts and in law in arbitrarily rejecting the petition of the assessee company to rectify the return of income, which should ought to have done. A.Y. 2022-23 WSG Venture

SHRISHTI INSTITUTE OF MEDICAL SCIENCE AND RESEARCH CENTRE,KORBA vs. COMMISSIONER OF INCOME TAX ( EXEMPTION), BHOPAL

In the result, all the captioned appeals i

ITA 101/RPR/2020[2017-18]Status: DisposedITAT Raipur25 Sept 2023AY 2017-18

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita Nos.100 & 101/Rpr/2020 "नधा"रण वष" / Assessment Years : 2016-17 & 2017-18 Shrishti Institute Of Medical Science & Research Centre, Pandey Complex Near Petrol Pump, Niharika, Korba-495677 (C.G.). Pan : Aacas5201L .......अपीलाथ" / Appellant बनाम / V/S. Commissioner Of Income Tax (Exemption), Bhopal ……""यथ" / Respondent आयकर अपील सं. / Ita Nos.102/Rpr/2020 "नधा"रण वष" / Assessment Years : 2018-19 Saksham Mig-1 Ameri Sagar Dwip, Sagar Dwip Ameri, Bilashpur-495001(C.G.). Pan : Aaeas6801Q .......अपीलाथ" / Appellant बनाम / V/S. Commissioner Of Income Tax (Exemption), Bhopal

For Appellant: Shri Y.K. Mishra, AdvocateFor Respondent: Shri V.K. Singh, CIT-DR
Section 115VSection 119(2)(b)Section 12ASection 132Section 132ASection 143Section 147Section 153ASection 154Section 158B

condonation of the delay in filing its audit report in “Form No. 10BB” was declined by him, as under:- 4 Shrishti Institute of Medical Science and Research Centre & Ors. vs. CIT(E) ITA No. 100, 101& 102/RPR/2020 5 Shrishti Institute of Medical Science and Research Centre & Ors. vs. CIT(E) ITA No. 100, 101& 102/RPR/2020 4. We have heard

SHRISHTI INSTITUTE OF MEDICAL SCIENCE AND RESEARCH CENTRE,KORBA vs. COMMISSIONER OF INCOME TAX ( EXEMPTION), BHOPAL

In the result, all the captioned appeals i

ITA 100/RPR/2020[2016-17]Status: DisposedITAT Raipur25 Sept 2023AY 2016-17

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita Nos.100 & 101/Rpr/2020 "नधा"रण वष" / Assessment Years : 2016-17 & 2017-18 Shrishti Institute Of Medical Science & Research Centre, Pandey Complex Near Petrol Pump, Niharika, Korba-495677 (C.G.). Pan : Aacas5201L .......अपीलाथ" / Appellant बनाम / V/S. Commissioner Of Income Tax (Exemption), Bhopal ……""यथ" / Respondent आयकर अपील सं. / Ita Nos.102/Rpr/2020 "नधा"रण वष" / Assessment Years : 2018-19 Saksham Mig-1 Ameri Sagar Dwip, Sagar Dwip Ameri, Bilashpur-495001(C.G.). Pan : Aaeas6801Q .......अपीलाथ" / Appellant बनाम / V/S. Commissioner Of Income Tax (Exemption), Bhopal

For Appellant: Shri Y.K. Mishra, AdvocateFor Respondent: Shri V.K. Singh, CIT-DR
Section 115VSection 119(2)(b)Section 12ASection 132Section 132ASection 143Section 147Section 153ASection 154Section 158B

condonation of the delay in filing its audit report in “Form No. 10BB” was declined by him, as under:- 4 Shrishti Institute of Medical Science and Research Centre & Ors. vs. CIT(E) ITA No. 100, 101& 102/RPR/2020 5 Shrishti Institute of Medical Science and Research Centre & Ors. vs. CIT(E) ITA No. 100, 101& 102/RPR/2020 4. We have heard

SAKSHAM,BILASPUR vs. COMMISSIONER OF INCOME-TAX, EXEMPTION, BHOPAL

In the result, all the captioned appeals i

ITA 102/RPR/2020[2018-19]Status: DisposedITAT Raipur25 Sept 2023AY 2018-19

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita Nos.100 & 101/Rpr/2020 "नधा"रण वष" / Assessment Years : 2016-17 & 2017-18 Shrishti Institute Of Medical Science & Research Centre, Pandey Complex Near Petrol Pump, Niharika, Korba-495677 (C.G.). Pan : Aacas5201L .......अपीलाथ" / Appellant बनाम / V/S. Commissioner Of Income Tax (Exemption), Bhopal ……""यथ" / Respondent आयकर अपील सं. / Ita Nos.102/Rpr/2020 "नधा"रण वष" / Assessment Years : 2018-19 Saksham Mig-1 Ameri Sagar Dwip, Sagar Dwip Ameri, Bilashpur-495001(C.G.). Pan : Aaeas6801Q .......अपीलाथ" / Appellant बनाम / V/S. Commissioner Of Income Tax (Exemption), Bhopal

For Appellant: Shri Y.K. Mishra, AdvocateFor Respondent: Shri V.K. Singh, CIT-DR
Section 115VSection 119(2)(b)Section 12ASection 132Section 132ASection 143Section 147Section 153ASection 154Section 158B

condonation of the delay in filing its audit report in “Form No. 10BB” was declined by him, as under:- 4 Shrishti Institute of Medical Science and Research Centre & Ors. vs. CIT(E) ITA No. 100, 101& 102/RPR/2020 5 Shrishti Institute of Medical Science and Research Centre & Ors. vs. CIT(E) ITA No. 100, 101& 102/RPR/2020 4. We have heard

SRI VASHISTA FOUNDATION,KARAIKAL vs. CIT, EXEMPTIONS,, CHENNAI

In the result, the appeal filed by the assessee is dismissed as not maintainable

ITA 1257/CHNY/2024[2021-22]Status: DisposedITAT Chennai21 Aug 2024AY 2021-22

Bench: Shri Ss Viswanethra Ravi & Shri Jagadishआयकर अपील सं./Ita No.1257/Chny/2024 िनधा9रण वष9 /Assessment Year: 2021-22

For Appellant: Shri D. Anand, AdvocateFor Respondent: Shri R. Clement Ramesh Kumar, CIT
Section 115VSection 119(2)(b)Section 12ASection 132Section 132ASection 143Section 147Section 153ASection 153CSection 154

condonation of delay before PCCIT. 4. We have heard the rival submissions, and perused the materials available on record. The issue of maintainability has come before Co- ordinate Bench ITAT, Raipur in the case of Shrishti Institute of Medical Science and Research Centre

KALPANA NARWARE,BETUL vs. INCOME TAX OFFICER, BETUL

Appeal is allowed for statistical purpose

ITA 202/IND/2025[2017-18]Status: DisposedITAT Indore16 Jan 2026AY 2017-18
Section 144Section 253

condoned the delay in filing the present appeal as well as the first appeal before the CIT(A), finding sufficient cause due to the circumstances presented, including the pandemic and issues with legal representation. The Tribunal also remanded the matter back to the Assessing Officer (AO) for fresh adjudication.", "result": "Allowed", "sections": [ "144", "69A", "271A