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11 results for “condonation of delay”+ Section 108clear

Sorted by relevance

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Key Topics

Section 15423Section 143(1)16Section 1114Section 220(2)12Section 234E12Section 200A12Section 234C7Rectification u/s 1545Section 119(2)(b)

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

section 154 of the Act the delay is condonable. 11. The facts of Subhash Malik's case are summarized below:- Date 05.03.2002 Event Order passed u/s 143(3) 08.04.2002 Appeal filed before CIT(A) 25.09.2002 Appeal dismissed by CIT(A) 18.11.2002 Service of order 23.12.2002 Application u/s 154 filed before CIT(A) 20.10.2003 Application rejected by CIT(A) 25.11.2003 Service

4
Exemption4
Condonation of Delay4
TDS4

ADITYA NARAYAN CHATURVEDI,ETAWAH vs. ITO WARD-2(2)(5), ETAWAH

In the result, the appeal is allowed for statistical purposes

ITA 226/AGR/2024[2013-14]Status: DisposedITAT Agra01 Apr 2025AY 2013-14

Bench: : Shri Sunil Kumar Singh & Shri Brajesh Kumar Singhassessment Year: 2013-14

Section 250(6)Section 269TSection 271E

section 269T of the Act, initiated penalty proceedings u/s. 271E of the Act. Various notices issued to the assessee remained un-responded on his behalf. Therefore, the Assessing Officer imposed penalty of Rs. 3,31,382/- vide order dated 15.03.2022 u/s. 271E of the Act. 3. Aggrieved, the assessee preferred an appeal before the learned CIT(Appeals) who confirmed penalty

CIVIL SURGEON CUM HOSPITAL SUPERINTANDENT BHIND (M.P.),BHIND vs. INCOME TAX OFFICER TDS OFFICE GWALIOR, GWALIOR

In the result, assessee’s appeals ITA Nos

ITA 594/AGR/2025[2015-16]Status: DisposedITAT Agra19 Feb 2026AY 2015-16

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

Section 154Section 200Section 200ASection 220(2)Section 234ESection 250

condoned. 3. The facts and issues involved in all these appeals are almost similar, hence for the sake of brevity and convenience, all these appeals are being decided by this common order. 4. The brief facts state that the appellant in all the four appeals is Govt. Civil, Hospital and engaged in providing hospitality services. The appellant submitted delayed

CIVIL SURGEON CUM HOSPITAL SUPERINTANDENT BHIND (M.P.),BHIND vs. INCOME TAX OFFICER TDS OFFICE GWALIOR, GWALIOR

In the result, assessee’s appeals ITA Nos

ITA 595/AGR/2025[2015-16]Status: DisposedITAT Agra19 Feb 2026AY 2015-16

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

Section 154Section 200Section 200ASection 220(2)Section 234ESection 250

condoned. 3. The facts and issues involved in all these appeals are almost similar, hence for the sake of brevity and convenience, all these appeals are being decided by this common order. 4. The brief facts state that the appellant in all the four appeals is Govt. Civil, Hospital and engaged in providing hospitality services. The appellant submitted delayed

CIVIL SURGEON CUM HOSPITAL SUPERINTANDENT BHIND (M.P.),BHIND vs. INCOME TAX OFFICER TDS OFFICE, GWALIOR

In the result, assessee’s appeals ITA Nos

ITA 596/AGR/2025[2014-15]Status: DisposedITAT Agra19 Feb 2026AY 2014-15

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

Section 154Section 200Section 200ASection 220(2)Section 234ESection 250

condoned. 3. The facts and issues involved in all these appeals are almost similar, hence for the sake of brevity and convenience, all these appeals are being decided by this common order. 4. The brief facts state that the appellant in all the four appeals is Govt. Civil, Hospital and engaged in providing hospitality services. The appellant submitted delayed

CIVIL SURGEON CUM HOSPITAL SUPERINTANDENT BHIND,BHIND vs. AESSESSING OFFICER TDS OFFICE, AAYAKAR BHAVWAN CITY CENTRE FLOOR FIRST

In the result, assessee’s appeals ITA Nos

ITA 589/AGR/2025[2015-16]Status: DisposedITAT Agra19 Feb 2026AY 2015-16

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

Section 154Section 200Section 200ASection 220(2)Section 234ESection 250

condoned. 3. The facts and issues involved in all these appeals are almost similar, hence for the sake of brevity and convenience, all these appeals are being decided by this common order. 4. The brief facts state that the appellant in all the four appeals is Govt. Civil, Hospital and engaged in providing hospitality services. The appellant submitted delayed

GRAMEEN EVAM SHAHRI WALFARE SANSTHAN ,ALIGARH vs. ITO WARD 4(1)(3), ALIGARH

ITA 380/AGR/2024[2019-20]Status: DisposedITAT Agra07 Feb 2025AY 2019-20

Bench: Shri Satbeer Singh Godara & Shri M. Balaganesh(Through Video Conferencing)

Section 11Section 119(2)(b)Section 143(1)Section 154

108 was also filed in time as the que date of filing ITR was 31.10.2018 vis a vis filing date 14. 10.2018 and 10B was 15.10.2018 vis a vis filing date 13. 102018. G 4) That while processing the return CPC did not allow exemption u/s 11 of the Act and ascertained wrong demand

GRAMEEN EVAM SHAHRI WELFARE SANSTHAN,ALIGARH vs. ITO, WARD, 4(1)(3), ALIGARH

ITA 381/AGR/2024[2021-22]Status: DisposedITAT Agra07 Feb 2025AY 2021-22

Bench: Shri Satbeer Singh Godara & Shri M. Balaganesh(Through Video Conferencing)

Section 11Section 119(2)(b)Section 143(1)Section 154

108 was also filed in time as the que date of filing ITR was 31.10.2018 vis a vis filing date 14. 10.2018 and 10B was 15.10.2018 vis a vis filing date 13. 102018. G 4) That while processing the return CPC did not allow exemption u/s 11 of the Act and ascertained wrong demand

GRAMEEN EVAM SHAHRI WELFARE SANSTHAN,ALIGARH vs. ITO WARD,4(1)(3) ALIGARH, ALIGARH

ITA 377/AGR/2024[2018-19]Status: DisposedITAT Agra07 Feb 2025AY 2018-19

Bench: Shri Satbeer Singh Godara & Shri M. Balaganesh(Through Video Conferencing)

Section 11Section 119(2)(b)Section 143(1)Section 154

108 was also filed in time as the que date of filing ITR was 31.10.2018 vis a vis filing date 14. 10.2018 and 10B was 15.10.2018 vis a vis filing date 13. 102018. G 4) That while processing the return CPC did not allow exemption u/s 11 of the Act and ascertained wrong demand

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

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 O R D E R 1. The appeal in ITA No. 85/AGR/2025 for AY 2011-12, arises out of the order of the ld. National Faceless Appeal Centre (NFAC), Delhi [hereinafter referred

LAXMI FOUNDATION,FIROZABAD vs. ITO EXEMPTION AGRA (CPC) , AGRA

The appeal is dismissed

ITA 40/AGR/2024[2018-19]Status: DisposedITAT Agra13 Feb 2025AY 2018-19

Bench: : Shri Satbeer Singh Godara & Shri Manoj Kumar Aggarwalassessment Year: 2018-19

Section 11Section 119(2)(b)Section 12Section 12A(1)(b)Section 139(1)Section 143(1)

108 within the limit prescribed under the act. AO is within his right to reject claim which do not full fill statutory provisions of the Act. 5.3 Remand report also sought from the AO seeking basis of addition in the assessee case. AO in his remand report explained the reasons for not granting exemption under section