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13 results for “condonation of delay”+ Section 80(5)clear

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Key Topics

Section 12A(1)(ac)8Natural Justice7Section 271(1)(c)6Addition to Income6Section 272A5Section 143(3)5Penalty5Section 80G(5)(iv)4Section 250

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)

80(5) of the Act. The Tribunal may condone the delay in filing the Form No. 10AB, under s. 80G(5) of the Act. Therefore, we are of the view that delay in filing the Form No. 10AB. under s. 80G(5) should be condoned in the interest of justice. For that we rely on the judgment

SIDDHI VINAYAK SHIKSHA PRASAR EVAM SAMAJ KALYAN SAMITI ,GWALIOR vs. CIT(EXTEMPTION) , BHOPAL

In the result, the both the appeals ITA No

4
Section 2743
Section 271(1)3
Exemption3
ITA 578/AGR/2025[2025-26]Status: Disposed
ITAT Agra
20 Feb 2026
AY 2025-26

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

Section 12A(1)(ac)Section 80G(5)(iv)

80(5) of the Act. The Tribunal may condone the delay in filing the Form No. 10AB, under s. 80G(5) of the Act. Therefore, we are of the view that delay in filing the Form No. 10AB. under s. 80G(5) should be condoned in the interest of justice. For that we rely on the judgment

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)

80(5) of the Act. The Tribunal may condone the delay in filing the Form No. 10AB, under s. 80G(5) of the Act. Therefore, we are of the view that delay in filing the Form No. 10AB. under s. 80G(5) should be condoned in the interest of justice. For that we rely on the judgment

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

section 69 of Income tax Act, no addition is liable to be made, addition made by the AO, sustained by CIT Appeal is liable to be deleted. 3 That while making and sustaining the addition, the authorities below has not considered and appreciated the facts that the assessee is doing business since last so many years. The deposits made

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

section 69 of Income tax Act, no addition is liable to be made, addition made by the AO, sustained by CIT Appeal is liable to be deleted. 3 That while making and sustaining the addition, the authorities below has not considered and appreciated the facts that the assessee is doing business since last so many years. The deposits made

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

section 69 of Income tax Act, no addition is liable to be made, addition made by the AO, sustained by CIT Appeal is liable to be deleted. 3 That while making and sustaining the addition, the authorities below has not considered and appreciated the facts that the assessee is doing business since last so many years. The deposits made

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)

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 of 51 days ignoring the detailed submissions filed by the assessee. 3. BECAUSE, the Ld. C1T(A) erred in not deciding the appeal

KASTURI DEVI,ETAH vs. INCOME TAX OFFICER , ETAH

In the result, assessee’s appeal is dismissed

ITA 7/AGR/2025[2020-21]Status: DisposedITAT Agra26 Nov 2025AY 2020-21

Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singhassessment Year: 2020-21

Section 143(2)Section 250Section 68

80 years old appellant lady was under the treatment of jaundice and hepatitis. On receipt of medical certificate, the appeal memo file got mixed up with other case files of the assessee’s counsel. Hence, the appel could not be filed in time. The delay is bonfide and beyond the control of the appellant. Delay condonation application is supported with

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

5,65,487/-. 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

5,65,487/-. 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 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

5,65,487/-. 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

WASIM KHAN,SHIVPURI, M.P. vs. INCOME TAX OFFICER, NATIONAL FACELESS CENTRE

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

ITA 33/AGR/2025[2015-16]Status: DisposedITAT Agra02 Apr 2025AY 2015-16

Bench: Shri Sunil Kumar Singh & Shri Brajesh Kumar Singh[Assessment Year: 2015-16]

Section 144Section 147Section 250Section 69A

80,300/- in current account no. 144905500213 and Rs.21,01,500/- in saving bank account no.914010041203694). Further, he made an addition of Rs.1,91,908/-(Rs.1,608/- in saving bank account no. 144901501439 and Rs.1,90,300/- in current account no.144905500213) thereby making the total addition of Rs.1,23,84,308/- u/s 69A r.w.s. 115BBE of the Act. 3. Aggrieved

RAGHVENDRA SINGH,GWALIOR vs. ITO 1(1), GWALIOR

In the result, the appeal of the Assessee is allowed

ITA 409/AGR/2025[2017-18]Status: DisposedITAT Agra26 Nov 2025AY 2017-18

Bench: Shri M. Balaganesh(Through Virtual Hearing) Raghvendra Singh, Vs. Ito, Lohgarh, Bhitarwar Ward-1(1), Road, Dabra, Gwalior, Gwalior Mp (Appellant) (Respondent) Pan: Berpr1313H Assessee By : None Revenue By: Shri Anil Kumar, Sr. Dr Date Of Hearing 18/11/2025 Date Of Pronouncement 26/11/2025

For Appellant: NoneFor Respondent: Shri Anil Kumar, Sr. DR
Section 143(3)Section 69A

condone the delay in the interest of substantial justice and admit the appeal of the Assessee for adjudication. 3. The only issue to be decided in this appeal is as to whether the Learned CIT(A) was justified in confirming the addition of Rs 5,63,204/- on account of alleged unexplained cash deposits in the bank account during April