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49 results for “condonation of delay”+ Section 12clear

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Key Topics

Section 143(1)32Addition to Income29Section 15425Section 14818Condonation of Delay18Section 14715Section 25014Section 271(1)(c)13Section 11

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

12 On Condonation of Delay (Ground No.1) For the disposal of Ground No.1, it is considered expedient to invite the kind 2 attention ofthe Hon'ble Bench to the sequence of events which are tabulated below of PBP Date Date Event service 18-51 30.09.2018| Return of Income filed 17.05.2019| 03.06.2019 by64-68 under The said Return stood processed Post

Showing 1–20 of 49 · Page 1 of 3

13
Natural Justice13
Section 220(2)12
Exemption11

SARIF,JALESAR ETAH vs. ASSESSING OFFICER, WARD-4(3)(1) , ETAH

In the result, both the appeals ITA Nos

ITA 464/AGR/2025[2014-15]Status: DisposedITAT Agra18 Dec 2025AY 2014-15

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

Section 142(1)Section 143(3)Section 144Section 147Section 148Section 250Section 271(1)(c)Section 69A

12. Thus, the issue of condonation of delay in the proceedings has to be decided at the first instance before delving into the merits of the case. However, if the delay is condoned, there is no bar on the courts to proceed with the case and decide the same on merits on the very day. In the same manner

SARIF,JALESAR, ETAH vs. ASSESSIN OFFICER, WARD-4(3)(1), DINESH NAGAR ETAH

In the result, both the appeals ITA Nos

ITA 463/AGR/2025[2014-15]Status: DisposedITAT Agra18 Dec 2025AY 2014-15

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

Section 142(1)Section 143(3)Section 144Section 147Section 148Section 250Section 271(1)(c)Section 69A

12. Thus, the issue of condonation of delay in the proceedings has to be decided at the first instance before delving into the merits of the case. However, if the delay is condoned, there is no bar on the courts to proceed with the case and decide the same on merits on the very day. In the same manner

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

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)

condone the delay in filing application in Form No. 10AB, under s. 80G(5) of the Act. We note that Co- ordinate Bench of Jodhpur in the case of Bhamashah Sundarlal Daga Charitable Trust vs CIT(Exemption) in (ITA No. 278/Jodh/2023, dt. 10th Nov. 2023) dealt with the issue of cl.(iii) 3rd proviso under

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)

condone the delay in filing application in Form No. 10AB, under s. 80G(5) of the Act. We note that Co- ordinate Bench of Jodhpur in the case of Bhamashah Sundarlal Daga Charitable Trust vs CIT(Exemption) in (ITA No. 278/Jodh/2023, dt. 10th Nov. 2023) dealt with the issue of cl.(iii) 3rd proviso under

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)

condone the delay in filing application in Form No. 10AB, under s. 80G(5) of the Act. We note that Co- ordinate Bench of Jodhpur in the case of Bhamashah Sundarlal Daga Charitable Trust vs CIT(Exemption) in (ITA No. 278/Jodh/2023, dt. 10th Nov. 2023) dealt with the issue of cl.(iii) 3rd proviso under

CHANDRAPAL SINGH,MATHURA vs. INCOME TAX OFICER SHIVPURI, SHIVPURI

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

ITA 114/AGR/2024[2016-17]Status: DisposedITAT Agra21 Jan 2025AY 2016-17

Bench: : Shri Ramit Kochar

Section 143(3)Section 253(3)Section 69

condone the delay of 315 days(actual delay 224 days) in filing this appeal in ITA no. 113/Agr/2024 belatedly beyond the time prescribed u/s 253(3) of the assessee, and proceed to adjudicate the appeals on merits. Reference is drawn to judgment and order of Hon’ble Apex Court in the case of Collector, Land Acquisition , Anantnag v. Mst. Katijee

CHANDRAPAL SINGH,MATHURA vs. INCOME TAX OFFICER SHIVPURI, SHIPURI

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

ITA 115/AGR/2024[2015-16]Status: DisposedITAT Agra21 Jan 2025AY 2015-16

Bench: : Shri Ramit Kochar

Section 143(3)Section 253(3)Section 69

condone the delay of 315 days(actual delay 224 days) in filing this appeal in ITA no. 113/Agr/2024 belatedly beyond the time prescribed u/s 253(3) of the assessee, and proceed to adjudicate the appeals on merits. Reference is drawn to judgment and order of Hon’ble Apex Court in the case of Collector, Land Acquisition , Anantnag v. Mst. Katijee

CHANDRAPAL SINGH,MATHURA vs. INCOME TAX OFFICER SHIVPURI, GWALIOR

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

ITA 113/AGR/2024[2015-16]Status: DisposedITAT Agra21 Jan 2025AY 2015-16

Bench: : Shri Ramit Kochar

Section 143(3)Section 253(3)Section 69

condone the delay of 315 days(actual delay 224 days) in filing this appeal in ITA no. 113/Agr/2024 belatedly beyond the time prescribed u/s 253(3) of the assessee, and proceed to adjudicate the appeals on merits. Reference is drawn to judgment and order of Hon’ble Apex Court in the case of Collector, Land Acquisition , Anantnag v. Mst. Katijee

FIROZABAD SHIKOHABAD,FIROZABAD vs. C.I.T.-II, AGRA

In the result, appeal of the assessee is allowed

ITA 55/AGR/2015[2014-15]Status: DisposedITAT Agra07 Feb 2018AY 2014-15

Bench: This Bench, Alongwith The Annexures Mentioned Therein. The Contents Thereof Are As Follows:

Section 12ASection 2(15)

delay is hereby condoned and the appeal is admitted for disposal on merits. 5. The assessee is a body corporate formed under U.P. Urban Planning and Development Act, 1973 (UPUPD Act, 1973). The object of the assessee as per UPUPD Act, 1973 is as follows: “The objects of the Authority shall be to promote and secure the development

MAYA SHIKSHAN PASHISHAN SANSTHAN,HATHRAS vs. ASSESSING OFFICER, WARD-4(3)(4), HATHRAS

In the result, appeal is allowed for statistical purposes

ITA 235/AGR/2025[2018-19]Status: DisposedITAT Agra26 Sept 2025AY 2018-19

Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singhassessment Year: 2018-19

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

section 249(2) of the Act and the order was passed on merit. The law on the subject is well settled that unless the delay is condoned, the appeal does not come into existence legally, and in such absence, the court is wholly without jurisdiction to hear or decide the same on merit. 9. Hon’ble Supreme Court in Union

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

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

ITA 88/AGR/2024[2015-16]Status: DisposedITAT Agra17 Jan 2025AY 2015-16

Bench: : Shri Ramit Kocharassessment Year: 2015-16

Section 139(4)Section 143(1)Section 164(1)Section 234Section 249(2)

condonation of delay of 2176 days in filing the appeal belatedly with ld CIT(A) beyond the time prescribed u/s 249(2). It is the main contention of the assessee that the assessee was not aware of the processing of the return by CPC u/s 143(1), and consequently raising of total tax and interest demand of Rs. 1,12

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

section 10(23C)(iiiad) of the Act. Therefore, it is not a mistake apparent from record and not convinced with the submission, he rejected the condonation of delay application filed by the assessee, accordingly, he dismissed the appeal. 3 | P a g e ITA No.513 & 520/Agr/2025 7. Similarly, in the next assessment year also similar issue raised by the assessee

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

section 10(23C)(iiiad) of the Act. Therefore, it is not a mistake apparent from record and not convinced with the submission, he rejected the condonation of delay application filed by the assessee, accordingly, he dismissed the appeal. 3 | P a g e ITA No.513 & 520/Agr/2025 7. Similarly, in the next assessment year also similar issue raised by the assessee

SACHENDRA KUMAR SHARMA,ASHOK NAGAR vs. COMMISSIONER OF INCOME TAX (APPEALS), ASHOK NAGAR

In the result, all the aforesaid appeals are allowed for statistical

ITA 105/AGR/2025[FSGPK3708E]Status: DisposedITAT Agra04 Apr 2025

Bench: : Shri Sunil Kumar Singh & Shri Brajesh Kumar Singh

Section 249(2)Section 249(3)Section 250(6)

section 249(3) of the Act empowers the first appellate authority to condone the delay if satisfied that the appellant had sufficient cause for not presenting it within that period. Learned CIT(A) was, however, not satisfied to condone the delay in filing aforesaid four appeals and dismissed the same on the ground of delay. However, first appeal related

SACHENDRA KUMAR SHARMA,VILLAGE KHIRIYA DEWAT POST KHIRIYA DEWAT vs. INCOME TAX OFFICER, ASHOK NAGAR

In the result, all the aforesaid appeals are allowed for statistical

ITA 95/AGR/2025[2012-13]Status: DisposedITAT Agra04 Apr 2025AY 2012-13

Bench: : Shri Sunil Kumar Singh & Shri Brajesh Kumar Singh

Section 249(2)Section 249(3)Section 250(6)

section 249(3) of the Act empowers the first appellate authority to condone the delay if satisfied that the appellant had sufficient cause for not presenting it within that period. Learned CIT(A) was, however, not satisfied to condone the delay in filing aforesaid four appeals and dismissed the same on the ground of delay. However, first appeal related

SACHENDRA KUMAR SHARMA,ASHOK NAGAR vs. COMMISSIONER OF INCOME TAX (APPEALS), ASHOK NAGAR

In the result, all the aforesaid appeals are allowed for statistical

ITA 103/AGR/2025[FSGPK3708E. KOIPK9828G]Status: DisposedITAT Agra04 Apr 2025

Bench: : Shri Sunil Kumar Singh & Shri Brajesh Kumar Singh

Section 249(2)Section 249(3)Section 250(6)

section 249(3) of the Act empowers the first appellate authority to condone the delay if satisfied that the appellant had sufficient cause for not presenting it within that period. Learned CIT(A) was, however, not satisfied to condone the delay in filing aforesaid four appeals and dismissed the same on the ground of delay. However, first appeal related

SACHENDRA KUMAR SHARMA,ASHOK NAGAR vs. COMMISSIONER OF INCOME TAX (APPEALS), ASHOK NAGAR

In the result, all the aforesaid appeals are allowed for statistical

ITA 104/AGR/2025[2012-13]Status: DisposedITAT Agra04 Apr 2025AY 2012-13

Bench: : Shri Sunil Kumar Singh & Shri Brajesh Kumar Singh

Section 249(2)Section 249(3)Section 250(6)

section 249(3) of the Act empowers the first appellate authority to condone the delay if satisfied that the appellant had sufficient cause for not presenting it within that period. Learned CIT(A) was, however, not satisfied to condone the delay in filing aforesaid four appeals and dismissed the same on the ground of delay. However, first appeal related

SACHENDRA KUMAR SHARMA,ASHOK NAGAR vs. COMMISSIONER OF INCOME TAX (APPEALS), ASHOK NAGAR

In the result, all the aforesaid appeals are allowed for statistical

ITA 106/AGR/2025[2012-13]Status: DisposedITAT Agra04 Apr 2025AY 2012-13

Bench: : Shri Sunil Kumar Singh & Shri Brajesh Kumar Singh

Section 249(2)Section 249(3)Section 250(6)

section 249(3) of the Act empowers the first appellate authority to condone the delay if satisfied that the appellant had sufficient cause for not presenting it within that period. Learned CIT(A) was, however, not satisfied to condone the delay in filing aforesaid four appeals and dismissed the same on the ground of delay. However, first appeal related

CHANDRA PRAKASH GOPLANI,BENGALURU vs. ITO 2(1)(1), AGRA

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

ITA 166/AGR/2023[2012-13]Status: DisposedITAT Agra29 Jan 2025AY 2012-13

Bench: : Shri Ramit Kocharassessment Year: 2012-13

Section 143(2)Section 144Section 147Section 148Section 253(3)

condone the delay of 394 days in filing this appeal belatedly by the assessee with ITAT beyond the time prescribed u/s 253(3), and proceed to adjudicate the appeal on merits. 5. Brief facts of the case are that after making enquiries on the basis of AIR/NMS, reasons for reopening of the concluded assessment were recorded