BharatTax.net
SearchITATHigh CourtsSupreme CourtPhrasesAI ResearchHistory

Filters

BharatTax.net

Free search engine for ITAT (Income Tax Appellate Tribunal) judgments across all 28 benches in India.

Quick Links

  • Search Judgments
  • Browse by Bench
  • Recent Judgments

About

BharatTax provides free access to Income Tax Appellate Tribunal orders for legal research and reference.

© 2026 BharatTax.net. All rights reserved.

6 results for “condonation of delay”+ Section 10(45)clear

Sorted by relevance

Chennai515Delhi473Mumbai467Kolkata272Hyderabad259Bangalore211Pune203Ahmedabad181Jaipur164Chandigarh161Karnataka145Nagpur76Indore59Cuttack58Visakhapatnam52Lucknow50Amritsar49Raipur43Surat38Calcutta36Rajkot26Patna26Cochin24SC23Guwahati13Telangana13Varanasi12Allahabad10Dehradun9Jodhpur9Agra6Panaji4Orissa3Rajasthan2Ranchi2Kerala1Jabalpur1A.K. SIKRI N.V. RAMANA1Andhra Pradesh1

Key Topics

Addition to Income6Section 2715Section 143(3)4Section 1484Section 364Section 271(1)(c)3Cash Deposit3Section 142(1)2Section 144

SAROJ,MAINPURI vs. I.T.O WARD 2(5), MAINPURI

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

ITA 218/AGR/2024[2012-13]Status: DisposedITAT Agra14 Feb 2025AY 2012-13

Bench: : Shri Ramit Kochar & Shri Sudhir Kumarassessment Year: 2012-13

Section 139Section 142(1)Section 143(3)Section 144Section 147Section 148

45,000/-. It was submitted that the power of attorney was given by her husband to Shri Sugriv Singh to sell the immovable property and the amount received as advance against sale of property was deposited in her bank account. The assessee submitted that she has 1/20th share in the property. Assessing Officer observed that the assessee has submitted power

ZILA SAHKARI KENDRIYA BANK MARYADIT,GUNA vs. INCOME TAX OFFICER, GUNA, GUNA

2
Section 2502
Reopening of Assessment2
Exemption2

In the result, the both the appeals ITA No

ITA 348/AGR/2025[2017-18]Status: DisposedITAT Agra27 Feb 2026AY 2017-18

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

Section 143(2)Section 143(3)Section 250Section 36Section 36(1)(viia)

section 250 of the Act, wherein Ld. CIT(A) has partly allowed/dismissed assessee’sappeals respectively. 2. At the very outset, it is noticed that both the appeals are time-barred by 39-40 days respectively. Delay condonation applications on behalf of Smt. RoshaniRaghuvanshi, staff member of the appellant are on record. The cause for the delay shown, is that

ZILA SAHKARI KENDRIYA BANK MARYADIT,GUNA vs. INCOME TAX OFFICER, GUNA, GUNA

In the result, the both the appeals ITA No

ITA 347/AGR/2025[2013-14]Status: DisposedITAT Agra27 Feb 2026AY 2013-14

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

Section 143(2)Section 143(3)Section 250Section 36Section 36(1)(viia)

section 250 of the Act, wherein Ld. CIT(A) has partly allowed/dismissed assessee’sappeals respectively. 2. At the very outset, it is noticed that both the appeals are time-barred by 39-40 days respectively. Delay condonation applications on behalf of Smt. RoshaniRaghuvanshi, staff member of the appellant are on record. The cause for the delay shown, is that

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

In the result, the appeal is allowed

ITA 70/AGR/2017[2007-08]Status: DisposedITAT Agra17 May 2018AY 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

RAMESHWAR DAYAL, JAIPUR,JAIPUR vs. ITO WARD 3(2),GWALIOR , GWALIOR

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

ITA 85/AGR/2025[2011-12]Status: DisposedITAT Agra30 Sept 2025AY 2011-12

Bench: Shri M. Balaganesh(Through Virtual Hearing) Rameshwar Dayal, Vs. Income Tax Officer, Ward No. 2, Chitrkoot Ward-3(2), Colony, Near Fojawali Gwalior School, Kotputli, Jaipur, 303 108, Rajasthan (Appellant) (Respondent) Pan: Afepa7981H Assessee By : Shri Devang Gargiega, Adv Revenue By: Shri Anil Kumar, Sr. Dr Date Of Hearing 18/09/2025 Date Of Pronouncement 30/09/2025

For Appellant: Shri Devang Gargiega, AdvFor Respondent: Shri Anil Kumar, Sr. DR
Section 142(1)Section 143(3)Section 148

condone the delay in filing of appeal before this Tribunal and admit the appeal of the assessee for adjudication. Rameshwar Dayal 3. The only effective issue to be decided on merits is challenging the addition of cash deposits made in ICICI Bank in the sum of Rs 10,05,000/- . 4. I have heard the rival submissions and perused

JOURA CO-OPERATIVE MARKETING SOCIETY LIMITED ,MORENA, MADHYA PRADESH vs. ITO, MORENA

In the result, appeal filed by the assessee is allowed

ITA 237/AGR/2025[2018-19]Status: DisposedITAT Agra19 Feb 2026AY 2018-19

Bench: : Shri S. Rifaur Rahmanassessment Year: 2018-19 Joura Co-Operative Marketing Vs. Income-Tax Officer, Society Limited Ward-1, Morena The Joura Dist Morena Dist. Morena Pan :Aabaj1828K (Appellant) (Respondent) Assessee By Shri S. N. Agarwal, Ca Department By Shri Anil Kumar, Sr. Dr Date Of Hearing 16.02.2026 Date Of Pronouncement 19.02.2026 Order

Section 144Section 148Section 151Section 68

condonation of delay before us. In this situation, the Bench adopts the lenient view for such 15 days delay in filing the appeal by the assessee and admits the same for adjudication as the Department has not raised any objection. 3. Brief facts of the case are, the assessee is a Co-operative Marketing Society registered under Madhya Co-operative