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36 results for “condonation of delay”+ Section 15(1)clear

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Key Topics

Addition to Income23Condonation of Delay15Section 143(1)14Section 14713Section 271(1)(c)13Section 14812Section 14412Section 143(3)11Natural Justice

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

1) authorized to make adjustment to the returned income in certain cireumstances enumerate therein. The interest under section 234C is to be charged only for the month of March as the capital gains arise in the month of March duly reported in ITR. The present appeal is delayed by 275 days for which condonation application is being separately moved

Showing 1–20 of 36 · Page 1 of 2

11
Section 1010
Section 271(1)10
Cash Deposit9

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

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)

1-02-2015 i.e. late by 70 days. ITA 55/Agra/2015 3 7. That as stated above the delay in filing of the appeal is due to fault in the office of the deponent who is the Tax Consultant of the appellant.” 4. No valid objection was taken by the Ld. DR. We are satisfied by the reasons of delay

BUNDELKHAND GRAMOTTHAN EVAM SHAIKCHHIK VIKAS SAMITI,JHANSI vs. INCOME TAX OFFICER, WARD EXEMPTION, AGRA

In the result, appeal filed by assessee is allowed

ITA 497/AGR/2025[2021-22]Status: DisposedITAT Agra05 Jan 2026AY 2021-22

Bench: : Shri S. Rifaur Rahmanassessment Year: 2021-22

Section 11Section 11(1)Section 11(1)(a)Section 12ASection 143(1)Section 154Section 250

condoned by CIT(E), Lucknow]. Assessment was completed u/s. 143(1) of the Act by disallowing the amount based on Form-10B. 4. Aggrieved, assessee filed a rectification application u/s. 154 of the Act and the same was denied. 5. It was brought to my notice that while certifying the Form-10B, the auditor of assessee has, by mistake, filled

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)

1) of the Act, extends the due date for electronic filing of such Form as under: (I) The application for registration or approval under s. 10(23C), 12A or 80G of the Act in Form No. 10AB, for which the last date for filing falls on or before 29th Sept., 2022, may be filed on or before 30th Sept

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)

section 80G(5)(iv)(B) of the CIT (Exemption) Bhopal Act. Ld. CIT(E) found that provisional registration u/s 12A(1)(ac)(vi) of the Act was granted to the assessee on 15.01.2022 for AY 2022-23 to 2024-25. Assessee was required to apply in form 10AB u/s 12A(1)(ac)(iii) of the Act within six months from

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)

section 80G(5)(iv)(B) of the CIT (Exemption) Bhopal Act. Ld. CIT(E) found that provisional registration u/s 12A(1)(ac)(vi) of the Act was granted to the assessee on 15.01.2022 for AY 2022-23 to 2024-25. Assessee was required to apply in form 10AB u/s 12A(1)(ac)(iii) of the Act within six months from

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

condoning the delay in filing the appeal, the appellate authority lacks jurisdiction to entertain such time barred appeals. 13. In the aforesaid circumstances, we deem it just and appropriate to remit the matter back to the file of learned CIT(A) for adjudication afresh on merits after affording an opportunity of hearing to the assessee. The assessee is also directed

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

condoning the delay in filing the appeal, the appellate authority lacks jurisdiction to entertain such time barred appeals. 13. In the aforesaid circumstances, we deem it just and appropriate to remit the matter back to the file of learned CIT(A) for adjudication afresh on merits after affording an opportunity of hearing to the assessee. The assessee is also directed

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

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

15 Condoned 3 2018-19 30.09.2019 11.10.2019 10.11.2019 02.02.2020 84 Not condoned 2.1. It was submitted by the assessee before the ld. CIT(A) that the delay in filing of the appeal was due to the fact that the assessee could not access e-mail account due to the breakdown of its computer and non- availability of the technical expert

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

15 Condoned 3 2018-19 30.09.2019 11.10.2019 10.11.2019 02.02.2020 84 Not condoned 2.1. It was submitted by the assessee before the ld. CIT(A) that the delay in filing of the appeal was due to the fact that the assessee could not access e-mail account due to the breakdown of its computer and non- availability of the technical expert

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

15 Condoned 3 2018-19 30.09.2019 11.10.2019 10.11.2019 02.02.2020 84 Not condoned 2.1. It was submitted by the assessee before the ld. CIT(A) that the delay in filing of the appeal was due to the fact that the assessee could not access e-mail account due to the breakdown of its computer and non- availability of the technical expert

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

SHIVA PRESERVATION PRIVATE LIMITED,ETAWAH vs. ITO, WARD 2(2)(5), ETAWAH

In the result, the appeal of the Assessee is allowed

ITA 318/AGR/2025[2014-15]Status: DisposedITAT Agra28 Nov 2025AY 2014-15

Bench: Shri M. Balaganesh(Through Virtual Hearing) Shiva Preservation Pvt. Ltd, Vs. Ito, Kaist, Jawantnagar, Etawah, Ward-2(2)(5), Uttar Pradesh -206245 Etawah (Appellant) (Respondent) Pan: Aaecs3418D Assessee By : Shri Rajesh Malhotra, Ca Revenue By: Shri Anil Kumar, Sr. Dr Date Of Hearing 20/11/2025 Date Of Pronouncement /11/2025

For Appellant: Shri Rajesh Malhotra, CAFor Respondent: Shri Anil Kumar, Sr. DR
Section 115JSection 143(3)Section 271(1)Section 274Section 68

condone the delay and admit the appeal of the Assessee for adjudication. Shiva Preservation Pvt. Ltd 3. The only issue to be decided in this appeal is as to whether the Learned CITA was justified in confirming the levy of penalty under section 271(1)(c ) of the Act in the facts and circumstances of the instant case

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

VECTUS INDUSTRIES LTD.,,GWALIOR vs. DCIT/ACIT 1(1) , GWALIOR

In the result, the appeal of the assessee is allowed

ITA 7/AGR/2023[2017-18]Status: DisposedITAT Agra06 Feb 2025AY 2017-18

Bench: Shri M. Balaganesh(Through Virtual Hearing)

For Appellant: Shri K. Sampath, AdvFor Respondent: Shri Shailender Shrivastava, Sr. DR
Section 271(1)Section 271(1)(c)Section 274

1)(c ) of the Act, the same analogy could be drawn for the penalty under section 270A of the Act also. 11. In view of our aforesaid observations, we direct the Learned AO to cancel the levy of penalty under section 270A of the Act for the Assessment Year 2017-18. The grounds raised by the assessee are hereby allowed