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6 results for “condonation of delay”+ Section 10(34)clear

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Key Topics

Section 145(3)5Section 2715Section 12A4Section 271(1)(c)3Addition to Income3Section 112TDS2

SH. JUGENDRA SINGH YADAV,AGRA vs. ACIT, AGRA

In the result, both the appeals are partly allowed

ITA 388/AGR/2018[2013-14]Status: DisposedITAT Agra30 Jul 2019AY 2013-14

Bench: : Shri Laliet Kumar & Dr. Mitha Lal Meena

Section 142(1)Section 145(3)Section 44A

condone the nominal delay of 10 days occurred in filing the appeals, as there was reasonable cause, which prevented the assessee to file the same within the period of limitation. 3. The brief facts of the cases are that the assessee is a civil contractor engaged in executing works contract for Agra Development Authority, Mathura Vrindavan Development Authority

SMT. SARLA DEVI,ALIGARH vs. ITO WARD 1(1), ALIGARH

In the result, the appeal is allowed

ITA 70/AGR/2017[2007-08]Status: Disposed
ITAT Agra
17 May 2018
AY 2007-08

Bench: Shri A. D. Jain

Section 271Section 271(1)(c)Section 68Section 69Section 69C

delay in filing the appeal is condoned. 3. The following grounds have been raised: “1. Because the Ld. CIT(A) has wrongly and illegally confirmed the penalty imposed by the Assessing Officer u/s 271(l)(c) of the I. T. Act. 2. Because the assessee duly discharged her onus of proving the cash credits to be genuine. The addition

STATE BANK OF INDIA,GWALIOR vs. CIT A , GWALIOR

In the result, ITA No.42/Agr/2018 is allowed for statistical

ITA 6/AGR/2018[2013-14]Status: DisposedITAT Agra31 May 2018AY 2013-14

10. 16/Ag/2018 State Bank of ITO (TDS), AAACS8577K City Center, BPLS11935A A.Y.2013-14 India, Branch- Gwalior Gata, Distt. Bhind. 11. 17/Ag/2018 State Bank of ITO (TDS), AAACS8577K City Center, BPLS11848E A.Y.2013-14 India, Branch- Gwalior Lahar, Bhind 12. 18/Ag/2018 ITO (TDS), AAACS8577K State Bank of City Center, BPLS11936B A.Y.2013-14 India, Branch- Gwalior Gormi, Bhind 13- 12-15/Ag/2018 ITO (TDS), AAACS8577K State

STATE BANK OF INDIA,GWALIOR vs. CIT A, GWALIOR

In the result, ITA No.42/Agr/2018 is allowed for statistical

ITA 3/AGR/2018[2013-14]Status: DisposedITAT Agra31 May 2018AY 2013-14

10. 16/Ag/2018 State Bank of ITO (TDS), AAACS8577K City Center, BPLS11935A A.Y.2013-14 India, Branch- Gwalior Gata, Distt. Bhind. 11. 17/Ag/2018 State Bank of ITO (TDS), AAACS8577K City Center, BPLS11848E A.Y.2013-14 India, Branch- Gwalior Lahar, Bhind 12. 18/Ag/2018 ITO (TDS), AAACS8577K State Bank of City Center, BPLS11936B A.Y.2013-14 India, Branch- Gwalior Gormi, Bhind 13- 12-15/Ag/2018 ITO (TDS), AAACS8577K State

KARAN KANT JAIN,AGRA vs. INCOME TAX OFFICER, WARD-3(1), ETAH

ITA 209/AGR/2024[2011-12]Status: DisposedITAT Agra28 Mar 2025AY 2011-12

Bench: SHRI SATBEER SINGH GODARA (Judicial Member), SHRI MANOJ KUMAR AGGARWAL (Accountant Member)

For Appellant: Shri Naveen Garg (Advocate) – Ld. ARFor Respondent: Shri Sukesh Kumar Jain (CIT) – Ld. DR
Section 144Section 147Section 148Section 151

delay of 288 days in the appeal which stand condoned. 2. The Ld. AR, at the outset, raised a pertinent legal ground and stated that the reopening approval was given in a mechanical manner and therefore, the impugned proceedings are liable to be quashed. For the same, Ld. AR ahs referred to various judicial decisions, the copies of which have

JAHNVI EDUCATIONAL TRUST,AGRA vs. ITO, WARD EXEMTION, AGRA RCC, AGRA

The appeal stand allowed

ITA 141/AGR/2024[2021-22]Status: DisposedITAT Agra28 Mar 2025AY 2021-22

Bench: Hon’Ble Shri Satbeer Singh Godara, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकरअपील सं. / Ita No.141/Agr/2024 (िनधा"रणवष" / Assessment Year: 2021-22) M/S Jahnvi Educational Trust Ito (Exemption) बनाम/ Vs. 130, Sector-9, Avas Vikas Colony Aaykar Bhawan Mg Road Sikandra Up – 282007 Sanjay Placed, Agra "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aabtj-1711-A (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Shri Rajesh Malhotra (Ca) - Ld. Ar ""थ"कीओरसे/Respondent By : Shri Shailendra Shrivastava – Ld. Sr. Dr सुनवाईकीतारीख/Date Of Hearing : 19-02-2025 घोषणाकीतारीख /Date Of Pronouncement : 28-03-2025

For Appellant: Shri Rajesh Malhotra (CA) - Ld. ARFor Respondent: Shri Shailendra Shrivastava – Ld. Sr. DR
Section 11Section 12ASection 143(1)

delay of 7 days in the appeal which stand condoned. 2. The assessee being registered entity u/s 12AA filed return of income declaring deficit of Rs.18.92 Lacs. The trust is stated to be engaged in carrying out educational activities. The CPC denied the claim made by assessee u/s 11 on the ground that the details of registration u/s 12AB