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43 results for “condonation of delay”+ Exemptionclear

Sorted by relevance

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Key Topics

Section 143(1)45Exemption35Section 15430Section 1123Section 12A21Condonation of Delay17Section 1015Natural Justice15Section 25014Section 12A(1)(ac)

AARA AGRO PVT. LTD.,AGRA vs. DY.CIT., CIRCLE-2(1)(1), AGRA

The appeal is allowed for statistical purposes

ITA 54/AGR/2021[2018-19]Status: DisposedITAT Agra23 Nov 2021AY 2018-19

Bench: Shri Laliet Kumar & Dr. Mitha Lal Meenalt.A No. 54/Agr/2021 (Assessment Year: 2018-19) Vs. Cit Circle-2 (1)(1) Agra Agro Private Limited Agra U.P. Anjana Cinema, 3/2 D.M.G. Road Agra U.P. 282007 Pan: Aagca8595F (Revenue) (Assessee)

Section 115JSection 143(1)Section 207Section 234BSection 234C

delay is occurred due to sufficient and reasonable cause as explained herein before which may please be condone." On perusal of Form-35, it is seen that the Order /s 143(1) dated 17-05- 4. 2019 was served upon the assessee on 03-06-2019, while the appeal was filed on L.T.A No. 54/AGR/2021 6 04-032020, which

SHRI ACHLESHWAR MAHADEVJI JI SARVJANIK NIYAS,GWALIOR vs. CIT(E), BHOPAL

Showing 1–20 of 43 · Page 1 of 3

14
Addition to Income13
Limitation/Time-bar10

In the result, the appeal is allowed for statistical purposes

ITA 417/AGR/2025[2025-26]Status: DisposedITAT Agra16 Feb 2026AY 2025-26

Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singhassessment Year : 2025-26 Shri Achleshwar Mahadev Ji V Cit (Exemption) Sarvajanik Nyas, Sanatan Bhopal Dharm Mandir Road Gwalior- 474 001 Pan : Aahts1225J (Appellant) (Respondent)

Section 80GSection 80G(5)(iii)

delay was caused due to unforeseen and serious health issues faced by signatory of the trust. Ld. CIT(A) 2 Shri Achleshwar Mahadev Ji Sarvajanik Nyas v CIT (Exemption)Bhopal rejected assessee’s application on the ground that he was not empowered to Condone

SIDDHI VINAYAK SHIKSHA PRASAR EVAM SAMAJ KALYAN SAMITI ,GWALIOR vs. CIT(EXTEMPTION) , BHOPAL

In the result, the both the appeals ITA No

ITA 578/AGR/2025[2025-26]Status: DisposedITAT Agra20 Feb 2026AY 2025-26

Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singh

Section 12A(1)(ac)Section 80G(5)(iv)

condonation of delay CIT (Exemption) Bhopal in case of old trust who made the application before learned CIT(Exemption) very

SIDDHI VINAYAK SHIKSHA PRASAR EVAM SAMAJ KALYAN SAMITI,GWALIOR vs. CIT(EXEMPTION), BHOPAL

In the result, the both the appeals ITA No

ITA 579/AGR/2025[2025-26]Status: DisposedITAT Agra20 Feb 2026AY 2025-26

Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singh

Section 12A(1)(ac)Section 80G(5)(iv)

condonation of delay CIT (Exemption) Bhopal in case of old trust who made the application before learned CIT(Exemption) very

AARUSH JAIN FAMILY TRUST,ASHOKNAGAR vs. INCOME TAX OFFICER EXEMPTION WARD GWALIOR, GWALIOR

In the result, both the appeals are allowed

ITA 170/AGR/2025[2016-17]Status: DisposedITAT Agra16 Jun 2025AY 2016-17

Bench: : Shri Sunil Kumar Singh & Shri Manish Agarwal

Section 143(1)Section 250

Exemption Ward, Gwalior. Ashoknagar (MP) PAN : AAFTA1478R (Appellant) (Respondent) Assessee by Sh. Subhash Jain, C.A. Department by Sh. Shailendra Srivastava, Sr. DR Date of hearing 22.05.2025 Date of pronouncement 16.06.2025 ORDER Per:Sunil Kumar Singh, Judicial Member: These two appeals have been preferred by the assessee against two separate impugned orders both dated 05.03.2025 passed in Appeals No. ADDL/JCIT

AARUSH JAIN FAMILY TRUST,ASHOKNAGAR vs. INCOME TAX OFFICER EXEMPTION WARD GWALIOR, GWALIOR

In the result, both the appeals are allowed

ITA 169/AGR/2025[2015-16]Status: DisposedITAT Agra16 Jun 2025AY 2015-16

Bench: : Shri Sunil Kumar Singh & Shri Manish Agarwal

Section 143(1)Section 250

Exemption Ward, Gwalior. Ashoknagar (MP) PAN : AAFTA1478R (Appellant) (Respondent) Assessee by Sh. Subhash Jain, C.A. Department by Sh. Shailendra Srivastava, Sr. DR Date of hearing 22.05.2025 Date of pronouncement 16.06.2025 ORDER Per:Sunil Kumar Singh, Judicial Member: These two appeals have been preferred by the assessee against two separate impugned orders both dated 05.03.2025 passed in Appeals No. ADDL/JCIT

MAHARAJA AGRASEN SEWA SADAN,SELECT CITY vs. ITO (EXEMPTION), AYAKAR BAHWAN

The appeal of the assessee is allowed for statistical purposes

ITA 63/AGR/2022[2013-14]Status: DisposedITAT Agra07 Feb 2025AY 2013-14

Bench: Sh. Ramit Kochar & Sh. Sudhir Kumarassessment Year: 2013-14 Maharaja Agrasen Sewa Vs. Ito (Exemption) Sadan, Mughal Road, Kamla Ayakar Bhawan Nagar, Agra Uttar Pradesh 282005 Pan No. Aaatm6506F (Appellant) (Respondent)

Section 143(3)

Exemption) Sadan, Mughal Road, Kamla Ayakar Bhawan Nagar, Agra Uttar Pradesh 282005 PAN No. AAATM6506F (APPELLANT) (RESPONDENT) Appellant by Written Adjournment application Respondent by Sh. Shailendra Srivastava, Sr. DR Date of hearing: 23/01/2025 Date of Pronouncement: 07 /02/2025 ORDER PER SUDHIR KUMAR, JM: This appeal by the assessee is directed against the order of the National Faceless Appeal Centre [hereinafter

SHRI VEER SHIKSHA SAMITI,GWALIOR vs. COMMISSIONER OF INCOME-TAX, EXEMPTION CIRCLE, BHOPAL, BHOPAL

In the result, the appeal is allowed for statistical purposes

ITA 422/AGR/2025[2022-2023]Status: DisposedITAT Agra16 Feb 2026AY 2022-2023

Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singhassessment Year : 2022-23 Shri Veer Shiksha Samiti V Cit (Exemption) Jain Chhatrawas Hospital Road, Circle, Bhopal Opposite Madhav Dispensry Lashkar Gwalior- 474 009 Pan : Aamts2399Q (Appellant) (Respondent)

Section 12A(1)(ac)

delay, however, 2 Shri Veer Shiksha Samiti, Gwalior v CIT (Exemption), Bhopal without passing any specific order in respect of condonation

OXFORD SIKSHA SAMITI ,BHOPAL vs. ITO, EXEMPTION, GWALIOR

In the result, both the appeals are allowed

ITA 157/AGR/2025[2019-20]Status: DisposedITAT Agra16 Jun 2025AY 2019-20

Bench: : Shri Sunil Kumar Singh & Shri Manish Agarwal

Section 143(1)Section 249(2)Section 249(3)Section 250

Exemption), Gwalior. Sultana, Bhopal. PAN : AAAAO3353R (Appellant) (Respondent) Assessee by Sh. Anurag Sinha, Advocate Department by Sh. Shailendra Srivastava, Sr. DR Date of hearing 22.05.2025 Date of pronouncement 16.06.2025 ORDER Per:Sunil Kumar Singh, Judicial Member: These two appeals have been preferred by the assessee against two separate impugned orders both dated 27.01.2025 passed in Appeals No. NFAC/2017-18/10265629 and NFAC/2018-19/10265630

OXFORD SIKSHA SAMITI ,BHOPAL vs. ITO, EXEMPTION, GWALIOR

In the result, both the appeals are allowed

ITA 156/AGR/2025[2018-19]Status: DisposedITAT Agra16 Jun 2025AY 2018-19

Bench: : Shri Sunil Kumar Singh & Shri Manish Agarwal

Section 143(1)Section 249(2)Section 249(3)Section 250

Exemption), Gwalior. Sultana, Bhopal. PAN : AAAAO3353R (Appellant) (Respondent) Assessee by Sh. Anurag Sinha, Advocate Department by Sh. Shailendra Srivastava, Sr. DR Date of hearing 22.05.2025 Date of pronouncement 16.06.2025 ORDER Per:Sunil Kumar Singh, Judicial Member: These two appeals have been preferred by the assessee against two separate impugned orders both dated 27.01.2025 passed in Appeals No. NFAC/2017-18/10265629 and NFAC/2018-19/10265630

GAYATRI SHIKSHA NYAS,AGRA vs. ITO (EXEMPTION), AGRA, AGRA

In the result, both appeals filed by the assessee are allowed for statistical purposes

ITA 520/AGR/2025[2017-18]Status: DisposedITAT Agra16 Feb 2026AY 2017-18

Bench: : Shri S. Rifaur Rahman

Section 10Section 11Section 11(1)(d)Section 143(1)Section 154

condoning the delay despite established judicial principles that substantial justice should prevail over technical considerations (Collector, Land Acquisition vs. MST Katiji, 167 ITR 471, SC). 4. That the learned CIT(A), after calling for a remand report from the ITO (Exemption

GAYATRI SHIKSHA NYAS,AGRA vs. ITO(EXEMPTION), AGRA, AGRA

In the result, both appeals filed by the assessee are allowed for statistical purposes

ITA 513/AGR/2025[2016-2017]Status: DisposedITAT Agra16 Feb 2026AY 2016-2017

Bench: : Shri S. Rifaur Rahman

Section 10Section 11Section 11(1)(d)Section 143(1)Section 154

condoning the delay despite established judicial principles that substantial justice should prevail over technical considerations (Collector, Land Acquisition vs. MST Katiji, 167 ITR 471, SC). 4. That the learned CIT(A), after calling for a remand report from the ITO (Exemption

EBENEZER SHIKSHA PRASAR SAMITI,KONCH, JALAUN vs. ASST. DIRECTOR OF INCOME TAX, CPC, CPC, BANGALORE

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

ITA 70/AGR/2023[2017-2018]Status: DisposedITAT Agra03 Apr 2025AY 2017-2018

Bench: Shri Sunil Kumar Singh & Shri Brajesh Kumar Singh

condone the delay in the filing of the appeal by the assessee before the ld. CIT(A) for AYs 2016-17 and 2018-19. 3. Brief facts of the case: The assessee Ebenezer Shiksha Prasar Samiti is an educational institution and is a registered Co-operative Society. The assessee filed its original return of income for the respective assessment years

EBENEZER SHIKSHA PRASAR SAMITI,1, NEW PATEL NAGAR, KONCH, JALAUN, KONCH S.O (JALAUN) vs. ASST. DIRECTOR OF INCOME TAX, CPC, CPC, BANGALORE

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

ITA 69/AGR/2023[2016-2017]Status: DisposedITAT Agra03 Apr 2025AY 2016-2017

Bench: Shri Sunil Kumar Singh & Shri Brajesh Kumar Singh

condone the delay in the filing of the appeal by the assessee before the ld. CIT(A) for AYs 2016-17 and 2018-19. 3. Brief facts of the case: The assessee Ebenezer Shiksha Prasar Samiti is an educational institution and is a registered Co-operative Society. The assessee filed its original return of income for the respective assessment years

EBENEZER SHIKSHA PRASAR SAMITI,KONCH, JALAUN vs. ASST. DIRECTOR OF INCOME TAX, CPC, CPC, BANGALORE

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

ITA 71/AGR/2023[2018-2019]Status: DisposedITAT Agra03 Apr 2025AY 2018-2019

Bench: Shri Sunil Kumar Singh & Shri Brajesh Kumar Singh

condone the delay in the filing of the appeal by the assessee before the ld. CIT(A) for AYs 2016-17 and 2018-19. 3. Brief facts of the case: The assessee Ebenezer Shiksha Prasar Samiti is an educational institution and is a registered Co-operative Society. The assessee filed its original return of income for the respective assessment years

KRISHI UTPADAN MANDI SAMITI, JALAUN,JALAUN vs. ITO EXAMPTION AGRA, AGRA

In the result, the appeal is allowed for statistical purposes

ITA 109/AGR/2022[2014-15]Status: DisposedITAT Agra27 Mar 2025AY 2014-15

Bench: SMT ANNAPURNA GUPTA (Accountant Member), SHRI SUNIL KUMAR SINGH (Judicial Member)

Section 249(2)Section 249(3)

Exemption), Agra Jalaun. U.P. 285 001 PAN/GIR No. AAALK0580B (Appellant) .. (Respondent) Assessee by None Revenue by Shri Shailendra Srivastava, Sr. DR Date of Hearing 27/03/2025 Date of Pronouncement 27/03/2025 आदेश / O R D E R PER SUNIL KUMAR SINGH (J.M): 1. This appeal has been preferred against the impugned order dated 11.04.2022 passed in Appeal no. CIT(A), Kanpur- 2/10106/2019-20

CHERRY JAIN FAMILY TRUST ,ASHOKNAGAR vs. INCOME TAX OFFICER, CPC BENGALURU

In the result, the appeal is allowed for statistical purposes

ITA 35/AGR/2025[2016-17]Status: DisposedITAT Agra29 May 2025AY 2016-17

Bench: : Shri Sunil Kumar Singh & Shri Manish Agarwalassessment Year: 2016-17

Section 143(1)Section 250

Exemption), Ward No. 18, Subhash Ganj, Ashoknagar (Gwalior). Ashoknagar- 473331 (MP). PAN : AABTC8789K (Appellant) (Respondent) Assessee by Sh. Subhash Jain, C.A. Department by Sh. Shailendra Srivastava, Sr. DR Date of hearing 19.05.2025 Date of pronouncement 29.05.2025 ORDER Per Sunil Kumar Singh, Judicial Member: This appeal has been preferred by assessee against the impugned order dated 24.12.2024 (wrongly mentioned

S S MEMORIAL SHIKSHAN SAMAJ SEWA SANSTHAN ,ETAWAH vs. ITO, EXEMPTION WARD, AGRA, AGRA

In the result, the appeal is allowed for statistical purposes

ITA 220/AGR/2025[2016-17]Status: DisposedITAT Agra29 Aug 2025AY 2016-17

Bench: : Shri M. Balaganesh & Shri Sunil Kumar Singhassessment Year: 2016-17

Section 12ASection 249(3)Section 250

Exemption Ward, Agra. Chaugurji, Etawah (UP) PAN : AAMTS2173C (Appellant) (Respondent) Assessee by S/Sh. Nitin Goyal & Amit Goyal, Advocates Department by Sh. Anil Kumar, Sr. DR Date of hearing 20.08.2025 Date of pronouncement 29.08.2025 ORDER PER : SUNIL KUMAR SINGH, JUDICIAL MEMBER: This appeal has been preferred by assessee against the impugned order dated 05.03.2025 passed in Appeal

KASTURI DEVI,ETAH vs. INCOME TAX OFFICER , ETAH

In the result, assessee’s appeal is dismissed

ITA 7/AGR/2025[2020-21]Status: DisposedITAT Agra26 Nov 2025AY 2020-21

Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singhassessment Year: 2020-21

Section 143(2)Section 250Section 68

delay caused in filing this appeal stands condoned. 3. Brief facts state that Smt. Kasturi Devi enjoys income from sale and purchase of potatoes and garlic(Lahsun), pension income, agricultural income and interest income. She filed her return of income for the assessment year 2020-21 on 31.12.2020, declaring total income at Rs.3,36,650/-. It was found that

SMT VIMLA DEVI RAM LAXMAN SHARMA SHIKSHA SAMITI,AGRA vs. ITO, WARD EXEMTION, AGRA RCC, AGRA

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

ITA 185/AGR/2025[2018-19]Status: DisposedITAT Agra28 Oct 2025AY 2018-19

Bench: Shri S.Rifaur Rahman & Shri Sunil Kumar Singhsmt. Vimla Devi Ram Laxman Sharma Shiksha Samiti, Vs. Ito, Village Gadi Thana, Ward Exemption, Shamshabad, Agra. Agra – 283 125 (Uttar Pradesh). (Pan : Aakas3559F) (Appellant) (Respondent) Assessee By : Shri Rajesh Malhotra, Ca Revenue By : Shri Shailendra Srivastava, Sr. Dr Date Of Hearing : 14.10.2025 Date Of Order : 28.10.2025 O R D E R Per S. Rifaur Rahman: 1. The Assessee Has Filed Appeal Against The Order Of The Learned Addl/Joint Commissioner Of Income-Tax (Appeals)-3, Ahmedabad [“Ld. Jcit(A)”, For Short] Dated 26.03.2025 For The Assessment Year 2018-19. 2. At The Time Of Hearing, Ld. Ar For The Assessee Submitted That There Was A Delay Of 1650 Days In Filing The Appeal Before The Ld. Cit (A) & The Ld. Cit (A) Dismissed The Appeal Of The Assessee On The Ground Of Inordinate

For Appellant: Shri Rajesh Malhotra, CAFor Respondent: Shri Shailendra Srivastava, Sr. DR
Section 10Section 154

Exemption, Shamshabad, Agra. Agra – 283 125 (Uttar Pradesh). (PAN : AAKAS3559F) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Rajesh Malhotra, CA REVENUE BY : Shri Shailendra Srivastava, Sr. DR Date of Hearing : 14.10.2025 Date of Order : 28.10.2025 O R D E R PER S. RIFAUR RAHMAN, ACCOUNTANT MEMBER : 1. The assessee has filed appeal against the order of the Learned ADDL/Joint Commissioner of Income