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10 results for “condonation of delay”+ Section 57clear

Sorted by relevance

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Key Topics

Section 1546Section 12A6Addition to Income6Section 2505Section 364Natural Justice4Condonation of Delay4Section 143(2)3Section 143(3)

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

57,348/- were disallowed and tax was imposed on the entire gross receipts vide order dated 31.01.2020 u/s. 143(1) of the Act. 3. Aggrieved assessee preferred an appeal before learned CIT(Appeals), who dismissed assessee’s first appeal in limine, being beyond the period of limitation as provided u/s. 249(2) of the Act. 4. This second appeal

SNEHA PANDEY,ETAWAH vs. INCOME TAX OFFICER 2(2)(5) ETAWAH, ETAWAH

In the result, the appeal is allowed for statistical purposes

ITA 138/AGR/2025[2020-21]Status: Disposed
3
Section 250(6)3
Section 143(1)3
Exemption3
ITAT Agra
30 Jul 2025
AY 2020-21

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

Section 143(3)Section 250Section 250(6)

57,000/- on account of disallowance of indexed cost of improvement as LTCG, made by the Assessing Officer vide assessment order dated 23.09.2022 passed u/s. 143(3) r.w.s. 144B of the Act. 2. At the very outset, we notice that the assessee filed this second appeal on 12.03.2025 against the impugned order passed on 15.05.2024. The reasons mentioned

KRISHNA KUMAR GUPTA,ETAH vs. NATIONAL FACELESS ASSESSMENT CENTER, DELHI

In the result, the appeal is allowed for statistical purposes

ITA 401/AGR/2025[2014-15]Status: DisposedITAT Agra17 Dec 2025AY 2014-15

Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singhassessment Year: 2014-15

Section 143(2)Section 144BSection 147Section 148Section 158BSection 250Section 250(6)Section 68

condone the delay caused in filing this appeal before ITAT. 3. Brief facts state that the appellant assessee is engaged in the wholesale trading business of cement and filed his return of income on 15.10.2014 declaring total income at Rs.4,47,150/-. The assessee had declared gross profit at Rs.27,08,733/- and Net Profit of Rs.5

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

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

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

NAVIN CHAND,AGRA vs. ACIT CIRCLE-2(1), AGRA

In the result the appeal of the assessee is allowed our direction

ITA 357/AGR/2018[2008-09]Status: DisposedITAT Agra15 Oct 2019AY 2008-09
Section 143Section 143(1)Section 154

57,780 under section 143 (1) for the assessment year under consideration. Appeal no 357/ag/2018 As the letter was sent to the old address of the assessee, the assessee failed to rectify the return of income filed by including the exempted income in the total income within a period of time.] 4. Thereafter the assessee filed the revised return

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

STATE BANK OF INDIA,GWALIOR vs. CIT A , GWALIOR

In the result, ITA No.42/Agr/2018 is allowed for statistical

ITA 6/AGR/2018[2013-14]Status: DisposedITAT Agra31 May 2018AY 2013-14

57 City Center, BPLS11822G 85,,76,77 India, Branch- Gwalior /Ag/2018 Raghaogarh, A.Y.2013-14 Guna 58- ITO (TDS), AAACS8577K 70 & 64 State Bank of 59 City Center, BPLS11718A /Ag/2018 India, Branch- Gwalior A.Y.2013-14 Mayana, guna 60- ITO (TDS), AAACS8577K 69 & 65 State Bank of 61- City Center, BPLS11689G /Ag/2018 India, Branch- Gwalior Pagagra, Guna AY 2013-14 62- ITO (TDS), AAACS8577K

STATE BANK OF INDIA,GWALIOR vs. CIT A, GWALIOR

In the result, ITA No.42/Agr/2018 is allowed for statistical

ITA 3/AGR/2018[2013-14]Status: DisposedITAT Agra31 May 2018AY 2013-14

57 City Center, BPLS11822G 85,,76,77 India, Branch- Gwalior /Ag/2018 Raghaogarh, A.Y.2013-14 Guna 58- ITO (TDS), AAACS8577K 70 & 64 State Bank of 59 City Center, BPLS11718A /Ag/2018 India, Branch- Gwalior A.Y.2013-14 Mayana, guna 60- ITO (TDS), AAACS8577K 69 & 65 State Bank of 61- City Center, BPLS11689G /Ag/2018 India, Branch- Gwalior Pagagra, Guna AY 2013-14 62- ITO (TDS), AAACS8577K