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147 results for “condonation of delay”+ Section 5(1)clear

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Chennai4,143Mumbai3,978Delhi3,114Kolkata2,190Pune1,825Bangalore1,681Ahmedabad1,389Hyderabad1,134Jaipur928Patna746Surat636Chandigarh572Indore538Nagpur518Cochin470Visakhapatnam421Raipur412Lucknow389Amritsar327Rajkot320Karnataka301Cuttack297Panaji201Agra147Calcutta105Guwahati104Dehradun97Jodhpur92Allahabad67Jabalpur64SC63Ranchi59Telangana47Varanasi37Andhra Pradesh17Rajasthan10Orissa9Kerala7Punjab & Haryana6Himachal Pradesh4A.K. SIKRI ROHINTON FALI NARIMAN2Gauhati1R.M. LODHA ANIL R. DAVE1A.K. SIKRI N.V. RAMANA1VIKRAMAJIT SEN SHIVA KIRTI SINGH1DIPAK MISRA R.K. AGRAWAL PRAFULLA C. PANT1

Key Topics

Section 14755Addition to Income54Section 14448Section 25038Section 14836Section 143(1)36Condonation of Delay33Section 15432Cash Deposit

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

5. As per record intimation under section 143(1) was issued to the assessee on 17 May 2019 and thereafter the application was filed under section 154 for rectification on 9 June 2019., The grievance of the assessee was not redressed by the assessing officer and therefore the assessee was constrained to file an application

Showing 1–20 of 147 · Page 1 of 8

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25
Section 69A22
Section 143(3)21
Natural Justice21

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 caused in filing application by the assessee in form AB u/s 12A(1)(ac)(iii) and CIT (Exemption) Bhopal section 80G(5

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 caused in filing application by the assessee in form AB u/s 12A(1)(ac)(iii) and CIT (Exemption) Bhopal section 80G(5

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)

5. There is no presumption that delay is occasioned deliberately, or on account of culpable negligence, or on account of mala fides. A litigant does not stand to benefit by resorting to delay. In fact, he runs a serious risk. 6. It must be grasped that the judiciary is respected not on account of its power to legalize injustice

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

5 | P a g e ITA No.463 & 464/Agr/2025 the court must not start with merits of the main matter. However, the courts are required to condone delay on the bedrock of the principle that adjudication of a lis on merits is seminal to justice dispensation system. 12. Thus, the issue of condonation of delay in the proceedings

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

5 | P a g e ITA No.463 & 464/Agr/2025 the court must not start with merits of the main matter. However, the courts are required to condone delay on the bedrock of the principle that adjudication of a lis on merits is seminal to justice dispensation system. 12. Thus, the issue of condonation of delay in the proceedings

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

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 application considering reason of delay as not bonafide. 2. On the facts and circumstances of the case the Commissioner of Income Tax (Appeals) has erred in not providing appropriate opportunity of being heard to the appellant for explaining the reason for delay in filing of appeal and dismissed the appeal which is against of law and principle of natural

MOHD. YUNUS WARSI,AGRA vs. ITO 1(1)(1), AGRA

In the result, the appeal is allowed for statistical purposes

ITA 168/AGR/2025[2014-15]Status: DisposedITAT Agra16 Jun 2025AY 2014-15

Bench: : Shri Sunil Kumar Singh & Shri Manish Agarwalassessment Year: 2014-15

Section 144BSection 147Section 249(2)Section 249(3)Section 250

5. We notice that the appellant/assessee filed a delay condonation application before the first appellate authority. According to the impugned order, the contents of the delay condonation application read as under : “1. That assesses was assessed u/s 147 r.w.s. 144 with section

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

1 That learned CIT Appeal has passed the Ex-party order without allowing of the opportunity to the appellant, the notices issued to the appellant has not been served being the address mentioned over the notices was of Shivpuri which was not correct. The exparty appellate order passed by the CIT Appeal is liable to be set aside. 2 That

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

1 That learned CIT Appeal has passed the Ex-party order without allowing of the opportunity to the appellant, the notices issued to the appellant has not been served being the address mentioned over the notices was of Shivpuri which was not correct. The exparty appellate order passed by the CIT Appeal is liable to be set aside. 2 That

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

1 That learned CIT Appeal has passed the Ex-party order without allowing of the opportunity to the appellant, the notices issued to the appellant has not been served being the address mentioned over the notices was of Shivpuri which was not correct. The exparty appellate order passed by the CIT Appeal is liable to be set aside. 2 That

AARUSH JAIN FAMILY TRUST,ASHOKNAGAR vs. INCOME TAX OFFICER EXEMPTION WARD GWALIOR, GWALIOR

In the result, both the appeals are allowed

ITA 169/AGR/2025[2015-16]Status: DisposedITAT Agra16 Jun 2025AY 2015-16

Bench: : Shri Sunil Kumar Singh & Shri Manish Agarwal

Section 143(1)Section 250

section 249(3) of the Act empowers the first appellate authority to condone the delay if satisfied that appellant had sufficient cause for not presenting it within that period. In the instant case, learned CIT(A) was not satisfied to condone the said delay in filing the first appeals on 04.11.2023 against the intimations u/s. 143(1) dated

AARUSH JAIN FAMILY TRUST,ASHOKNAGAR vs. INCOME TAX OFFICER EXEMPTION WARD GWALIOR, GWALIOR

In the result, both the appeals are allowed

ITA 170/AGR/2025[2016-17]Status: DisposedITAT Agra16 Jun 2025AY 2016-17

Bench: : Shri Sunil Kumar Singh & Shri Manish Agarwal

Section 143(1)Section 250

section 249(3) of the Act empowers the first appellate authority to condone the delay if satisfied that appellant had sufficient cause for not presenting it within that period. In the instant case, learned CIT(A) was not satisfied to condone the said delay in filing the first appeals on 04.11.2023 against the intimations u/s. 143(1) dated

SHRI RAM PRASAD VERMA PURVA MADHYAMIC VIDHYALAY ,MATHURA vs. ACIT,CPC-TDS,GHAZIABAD, GHAZIABAD

In the result, all the appeals are allowed

ITA 3/AGR/2022[2013-14]Status: DisposedITAT Agra22 Mar 2022AY 2013-14

Bench: : Shri Anil Chaturvedi & Sh. Laliet Kumar

Section 200ASection 234E

condoning the delay. We have heard the Ld. Counsel of both side i.e. Assessee and Revenue for all the cases. 7. The common issue involved in these appeals is that the AO imposed late fees u/s 234E of the Act., where the enabling clause (c) was inserted in the section 200A w.e.f. 01.06.2015. Which has been confirmed

SH. RAM PRASAD VERMA PURVA MADHYAMIC VIDHYALAY,MATHURA vs. ACIT-CPC TDS., , GHAZIABAD

In the result, all the appeals are allowed

ITA 6/AGR/2022[2015-16]Status: DisposedITAT Agra22 Mar 2022AY 2015-16

Bench: : Shri Anil Chaturvedi & Sh. Laliet Kumar

Section 200ASection 234E

condoning the delay. We have heard the Ld. Counsel of both side i.e. Assessee and Revenue for all the cases. 7. The common issue involved in these appeals is that the AO imposed late fees u/s 234E of the Act., where the enabling clause (c) was inserted in the section 200A w.e.f. 01.06.2015. Which has been confirmed

SHRI RAM PRASAD VERMA PURVA MADHYAMIC VIDHYALAY ,MATHURA vs. ACIT,CPS-TDS, GHAZIABAD, GHAZIABAD

In the result, all the appeals are allowed

ITA 4/AGR/2022[2013-14]Status: DisposedITAT Agra22 Mar 2022AY 2013-14

Bench: : Shri Anil Chaturvedi & Sh. Laliet Kumar

Section 200ASection 234E

condoning the delay. We have heard the Ld. Counsel of both side i.e. Assessee and Revenue for all the cases. 7. The common issue involved in these appeals is that the AO imposed late fees u/s 234E of the Act., where the enabling clause (c) was inserted in the section 200A w.e.f. 01.06.2015. Which has been confirmed

SHRI RAM PRASAD VERMA PURVA MADHYAMIC VIDHYALAY ,MATHURA vs. ACIT,CPC-TDS, , GHAZIABAD

In the result, all the appeals are allowed

ITA 5/AGR/2022[2015-16]Status: DisposedITAT Agra22 Mar 2022AY 2015-16

Bench: : Shri Anil Chaturvedi & Sh. Laliet Kumar

Section 200ASection 234E

condoning the delay. We have heard the Ld. Counsel of both side i.e. Assessee and Revenue for all the cases. 7. The common issue involved in these appeals is that the AO imposed late fees u/s 234E of the Act., where the enabling clause (c) was inserted in the section 200A w.e.f. 01.06.2015. Which has been confirmed

M/SWAHEGURU BUSINESS (P) LTD.,SARV NAGAR vs. DCIT-CC, AGRA

The appeals of the assessee are allowed for statistical

ITA 46/AGR/2020[2012-2013]Status: DisposedITAT Agra03 Feb 2021AY 2012-2013

Bench: Shri Laliet Kumar,And Dr. Mitha Lal Meena

Section 272ASection 272A(1)(d)

1. BECAUSE, 'appellant' denies its liability for being subjected to penalty under section 272A(l)(d)of the 'Act’. I.T.A No. 46 to 52 /Agra/2020 & Others. 5 2. BECAUSE, on the fact of the circumstances of the case the Ld. CIT(A) heard in refusing to condoned the delay

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

1. That the learned CIT(A) erred in law and on facts in dismissing the appeal solely on the ground of delay of 2350 days, without appreciating the bona fide and reasonable cause duly explained in the condonation petition. 2. That the learned CIT(A) has failed to appreciate that the appellant was diligently pursuing the remedy available under Section