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10 results for “condonation of delay”+ Section 65(12)clear

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Key Topics

Section 12A(1)(ac)8Section 234C7Section 271(1)(c)6Natural Justice6Section 69A4Section 80G(5)(iv)4Section 143(1)4Section 2743Section 271(1)

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

3
Penalty3
Exemption3
Addition to Income3

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)

65 (Del) (2013) 30 taxmann.com 41 (Del), wherein the Hon’ble Delhi High Court held as follows: “18. The main question that falls for our consideration is whether the Tribunal was justified in condoning the delay in the filing of the application for registration under s. 12A of the Act and whether the view taken by the Tribunal is perverse

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)

12. Even otherwise, the provisional approval is upto asst, yr. 2025-26, and it can be cancelled by the learned CIT(Exemptions) only on the specific violations by the assessee. However, in this case the learned CIT(Exemptions) has not mentioned about any violation by the assessee. Therefore, even on this ground the rejection is not sustainable. 13. However

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)

12. Even otherwise, the provisional approval is upto asst, yr. 2025-26, and it can be cancelled by the learned CIT(Exemptions) only on the specific violations by the assessee. However, in this case the learned CIT(Exemptions) has not mentioned about any violation by the assessee. Therefore, even on this ground the rejection is not sustainable. 13. However

SH RANJEET KUMAR SHARMA ,GWALIOR vs. ITO 2(1), GWALIOR

In the result, the appeal of the assessee is partly allowed with the observations made herein above

ITA 62/AGR/2025[2017-18]Status: DisposedITAT Agra24 Jun 2025AY 2017-18

Bench: Shri Sunil Kumar Singh & Shri Manish Agarwalito, 2(1), Shri Ranjeet Kumar Gawalior. Sharma, Vs. Meera Colony, Bihind-477447 Madhya Pradesh. Pan-Bwdps0542K (Appellant) (Respondent) Assessee By Shri Rajendra Sharma, Adv. & Shri Manuj Sharma, Adv. Department By Shri Shailendra Srivastava. Sr. Dr Date Of Hearing 19/05/2025 Date Of Pronouncement 24/06/2025

Section 143(3)Section 69A

condone the delay caused in filing the appeal before the Tribunal and therefore, admit the appeal for adjudication on merits. 5. Brief facts of the case are that the assessee is an individual and e-filed of his return of income on 15.10.2018 declaring total income of Rs.3,04,818/-. The case of the assessee was selected under CASS

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

In the result, the appeal of the assessee is allowed

ITA 6/AGR/2023[2012-13]Status: DisposedITAT Agra06 Feb 2025AY 2012-13

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

65,487/-. Pursuant to the assessment framed, the assessee company did not contest the same by preferring first appeal before the learned Commissioner (appeals). The assessee paid the due taxes in respect of demand raised by the learned AO. The assessee filed Form No. 68 before the learned AO on 3-2-2020, which was delayed by 3 days

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

65,487/-. Pursuant to the assessment framed, the assessee company did not contest the same by preferring first appeal before the learned Commissioner (appeals). The assessee paid the due taxes in respect of demand raised by the learned AO. The assessee filed Form No. 68 before the learned AO on 3-2-2020, which was delayed by 3 days

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

In the result, the appeal of the assessee is allowed

ITA 8/AGR/2023[2018-19]Status: DisposedITAT Agra06 Feb 2025AY 2018-19

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

65,487/-. Pursuant to the assessment framed, the assessee company did not contest the same by preferring first appeal before the learned Commissioner (appeals). The assessee paid the due taxes in respect of demand raised by the learned AO. The assessee filed Form No. 68 before the learned AO on 3-2-2020, which was delayed by 3 days

MOHD ARIF,ETAWAH vs. INCOME TAX OFFICER, WARD 2(2)(5), ETWAH, ETAWAH

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

ITA 271/AGR/2025[2016-17]Status: DisposedITAT Agra29 Jul 2025AY 2016-17

Bench: Shri Sunil Kumar Singh & Shri Brajesh Kumar Singh[Assessment Year: 2016-17] Mohd. Arif, Income Tax Officer, 68, Huiganj Pachraha, Etawah, Ward-2(2)(5), Income Tax Office, Etawah, Uttar Pradesh-206001 Vs Civil Lines, Etawah, Uttar Pradesh-207001 Pan-Anapa8542J Appellant Respondent

Section 139(1)Section 147Section 148Section 250Section 282Section 54Section 56(2)(vii)

condone the delay of 231 days and admit this appeal for hearing. 3. Brief facts of the case:- The assessment was reopened in this case vide notice u/s 148 of the Act dated 26.03.2021 on the basis of an information that the assessee had sold an immovable property at a total consideration of Rs.49,20,000/- (as against the stamp

SATENDRA KUMAR KHARE,MADHYA PRADESH vs. INCOME TAX OFFICER, WARD 1(3), GWALIOR, GWALIOR

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

ITA 74/AGR/2025[2017-18]Status: DisposedITAT Agra03 Apr 2025AY 2017-18

Bench: Shri Sunil Kumar Singh & Shri Brajesh Kumar Singh[Assessment Year: 2017-18]

Section 10Section 115BSection 139Section 142(1)Section 144Section 69

12,553/- has been credited in two bank accounts (as detailed in para-4 of the assessment order) of the assessee. The assessee explained that the source of the above cash deposited was sale of stamp made in cash by the parties which are deposited in the government account and nominal account of commission is received by the assessee