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4 results for “condonation of delay”+ Section 124(1)(ac)clear

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Karnataka99Calcutta34Mumbai30Chennai22Hyderabad18Delhi9Pune6Ahmedabad4Bangalore4Kolkata4SC3Surat2Telangana2Amritsar1Rajkot1Indore1Andhra Pradesh1Orissa1

Key Topics

Section 12A(1)(ac)8Section 12A6Section 124(1)(ac)2Section 2(15)2Section 2502Section 1322Section 1532Charitable Trust2Exemption

KANTIBHAI CHATURBHAI PATEL CHARITABLE TRUST,AHMEDABAD vs. THE CIT(EXEMPTION), AHMEDABAD

In the result, the appeal filed by the assessee isallowed for statistical purposes

ITA 1300/AHD/2024[NA]Status: DisposedITAT Ahmedabad06 Nov 2024

Bench: Shri T.R. Senthil Kumar & Shri Narendra Prasad Sinha

For Appellant: Shri A. P. Singh, CIT. DRFor Respondent: Date of Hearing
Section 124(1)(ac)Section 12ASection 12A(1)(ac)

condonation of delay in this regard. Therefore, the application filed by the assessee in Form 10AB u/s.12A(1)(ac)(v)of the Act was rejected by the Ld. CIT(E) vide the impugned order and the provisional registration granted earlier was also cancelled. 3. Aggrieved with the order of the Ld. CIT(E), the assessee is in appeal before us.The

THE AHMEDABAD ENGINEERING MANUFACTURERS ASSOCIATION,AHMEDABAD vs. THE CIT (EXEMPTION), AHMEDABAD

2
Addition to Income2

In the result, the appeal of the assessee is dismissed

ITA 1660/AHD/2024[NA]Status: DisposedITAT Ahmedabad16 Jan 2025

Bench: Ms. Suchitra Kamble (Judicial Member), Shri Narendra Prasad Sinha (Accountant Member)

For Appellant: Shri S.N. Divatia, A.R. &For Respondent: Dr. Darsi Suman Ratnam, CIT-D.R
Section 124(1)(ac)Section 12ASection 2(15)

124(1)(ac)(iii) of the Act and cancelling the I.T.A No. 1660/Ahd/2024 A.Y. N.A. Page No. 2 The Ahmedabad Engineering Manufacturers Association vs. CIT(E) provisional registration is wholly illegal, unlawful and against the principles of natural justice. 2.1 The Id. CIT(Exem), has grievously erred in law and or on facts in not appreciating fully and properly

SHRI MUKESH RASIKLAL SHAH,,AHMEDABAD vs. THE ACIT, CIRCLE-9, NOW CIRCLE-4(2),, AHMEDABAD

In the result, the appeals filed by the assessee are hereby dismissed

ITA 3217/AHD/2015[1992-93]Status: DisposedITAT Ahmedabad31 Dec 2024AY 1992-93

Bench: Dr. B.R.R. Kumar, Vice-Shri T.R. Senthil Kumar

For Appellant: Shri Mukesh R. Shah – Party in personFor Respondent: Shri Karun Kant Ojha, CIT-DR
Section 132Section 153Section 250

condoning it, nor would it become a principal or a sharer in the illegality. The revenue merely looks at an accomplished fact, viz of profits having been earned and assesses the same. The assessee may be prosecuted for the crime and yet be charged on the profit (Mann v. Nash 16 TC 523). To hold otherwise would

SHRI MUKESH RASIKLAL SHAH,,AHMEDABAD vs. THE ACIT, CIRCLE-9, NOW CIRCLE-4(2),, AHMEDABAD

In the result, the appeals filed by the assessee are hereby dismissed

ITA 3218/AHD/2015[1993-94]Status: DisposedITAT Ahmedabad31 Dec 2024AY 1993-94

Bench: Dr. B.R.R. Kumar, Vice-Shri T.R. Senthil Kumar

For Appellant: Shri Mukesh R. Shah – Party in personFor Respondent: Shri Karun Kant Ojha, CIT-DR
Section 132Section 153Section 250

condoning it, nor would it become a principal or a sharer in the illegality. The revenue merely looks at an accomplished fact, viz of profits having been earned and assesses the same. The assessee may be prosecuted for the crime and yet be charged on the profit (Mann v. Nash 16 TC 523). To hold otherwise would