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38 results for “condonation of delay”+ Section 195clear

Sorted by relevance

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Key Topics

Section 3728Section 12A23Limitation/Time-bar17Section 1015Disallowance15Section 143(3)14Exemption13Section 20112Addition to Income

RABDI VIBHAG PROGRESSIVE KELAVNI MANDAL,VALSAD vs. CIT(EXEMPTION), AHMEDABAD

In the result, the appeal filed by the Assessee is allowed for statistical purpose

ITA 797/AHD/2023[NA]Status: DisposedITAT Ahmedabad24 Jan 2024

Bench: Shri Waseem Ahmed (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

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

section 5 of the Limitation Act of 1963 in order to enable the courts to do substantial justice to parties by disposing of matters on the merits". The expression "sufficient cause" employed by the Legislature is adequately elastic to enable the courts to apply the law in a meaningful manner which subserves the ends of justice that being the life

ATUL LIMITED,AHMEDABAD vs. THE ACIT, CIRCLE-1(1)(1), AHMEDABAD

Showing 1–20 of 38 · Page 1 of 2

12
Double Taxation/DTAA12
Penalty11
Section 11910

In the result, the appeal is partly allowed

ITA 38/AHD/2023[2017-18]Status: DisposedITAT Ahmedabad08 May 2025AY 2017-18

Bench: S/Shri T.R. Senthil Kumar & Makarand V.Mahadeokarasstt.Year : 2017-18 Atul Limited Acit, Cir.1(1)(1) Atul House, Gi Patel Mark Vs Ahmedabad. Mithila Society, Ahmedabad. Pan : Aabca 2390 M (Applicant) (Responent) Assessee By : Shri Bandish Soparkar, Ar : Shri Prathvi Raj Meena, Cit-Dr Revenue By सुनवाई क" तारीख/Date Of Hearing : 01/05/2025 घोषणा क" तारीख /Date Of Pronouncement: 08/05/2025 आदेश/O R D E R आदेश आदेश आदेश

For Appellant: Shri Bandish Soparkar, AR
Section 115JSection 143(3)Section 144CSection 144C(13)Section 144C(5)Section 14ASection 35Section 40Section 9(1)(vii)Section 92C

delay of 86 days is condoned, and the appeal is admitted for adjudication on merits. Brief Facts of the Case 4. The assessee company, Atul Ltd., is engaged in the business of manufacturing dyes, specialty chemicals, agrochemicals, bulk drugs, commodity chemicals, and power generation. For AY 2017–18, the assessee filed its return of income on 29.11.2017 declaring total income

ZYDUS LIFESCIENCES LIMITED (FORMERLY KNOWN AS CADILA HEALTHCARE LTD.),AHMEDABAD vs. THE DCIT, CIRCLE-1(1)(1), AHMEDABAD

In the result, appeal preferred by the assessee is allowed

ITA 162/AHD/2021[2016-17]Status: DisposedITAT Ahmedabad30 May 2024AY 2016-17

Bench: Shri Waseem Ahmed & Ms. Madhumita Royआयकर अपील सं./I.T.A. No. 162/Ahd/2021 ("नधा"रण वष" / Assessment Years : 2016-17)

Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 144BSection 144C(13)Section 153Section 92BSection 92C

condone delay petitions. Since the Division Bench of this Court has already considered the very same issue, that has been raised in this writ petition, the benefit granted to those petitioners must also enure to the benefit of this writ petitioner also. Accordingly, the impugned order dated 01.11.2019 is hereby quashed on the ground that the same is barred

NALINKUMAR RATILAL PATEL,VADODARA vs. INCOME TAX OFFICER, VADODARA

In the result, appeal of the Assessee is partly allowed for statistical purpose

ITA 621/AHD/2023[2009-2010]Status: DisposedITAT Ahmedabad23 Jul 2024AY 2009-2010

Bench: Ms. Suchitra Kamble & Shri Narendra Prasad Sinhaassessment Year: 2009-10

Section 143(3)Section 144Section 148Section 69

condoning the delay in filing of appeal despite explaining the reasons and not adjudicating the grounds of appeal on merits. The Ld. CIT erred on facts and in law in upholding Action of Assessing Officer in making assessment u/s.144. The Ld. CIT erred on facts and in law in upholding action of the AO in making addition of Rs.7

INTERNATIONAL EDUCATION & RESEARCH FOUNDATION,AHMEDABAD vs. THE DCIT, INT-TAXA-1, AHMEDABAD

In the result, the issue is restored to the file of Assessing Officer with the aforesaid and directions

ITA 182/AHD/2020[2017-18]Status: DisposedITAT Ahmedabad08 Mar 2024AY 2017-18

Bench: Smt. Annapurna Gupta& Shri Siddhartha Nautiyal

For Appellant: Respondent by: Shri Ramesh Kumar, Sr. D.RFor Respondent: Shri Ramesh Kumar, Sr. D.R
Section 195Section 201Section 9(1)(vi)

Section 9(1)(vi) r.w.s. 195 of the act. The added TDS of Rs. 2,30,091 on the payment of Rs 23,00,915 should be deleted. 2. The Learned D.C.I.T, Intl. Tax, Ahmedabad has erred in charging interest u/s 201 and 201(1)(A) of the income tax act, 1961 on the payment made to International boards without

INTERNATIONAL EDUCATION & RESEARCH FOUNDATION,AHMEDABAD vs. THE DCIT, INT-TAXA-1, AHMEDABAD

In the result, the issue is restored to the file of Assessing Officer with the aforesaid and directions

ITA 183/AHD/2020[2018-19]Status: DisposedITAT Ahmedabad08 Mar 2024AY 2018-19

Bench: Smt. Annapurna Gupta& Shri Siddhartha Nautiyal

For Appellant: Respondent by: Shri Ramesh Kumar, Sr. D.RFor Respondent: Shri Ramesh Kumar, Sr. D.R
Section 195Section 201Section 9(1)(vi)

Section 9(1)(vi) r.w.s. 195 of the act. The added TDS of Rs. 2,30,091 on the payment of Rs 23,00,915 should be deleted. 2. The Learned D.C.I.T, Intl. Tax, Ahmedabad has erred in charging interest u/s 201 and 201(1)(A) of the income tax act, 1961 on the payment made to International boards without

SHANKARBHAI VIRABHAI PATEL,DAHOD vs. ITO WARD-1, DAHOD

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

ITA 2218/AHD/2024[2018-19]Status: DisposedITAT Ahmedabad11 Aug 2025AY 2018-19
For Appellant: Shri Parag Jain, A.RFor Respondent: Shri Rignesh Das, CIT-D.R
Section 147Section 194CSection 44ASection 69ASection 80T

delay in filing the appeal. Since the appeal was not filed\nwithin the time limit prescribed under section 249(2) of the Act, and the\nconditions for condonation under section 249(3) of the Act were not met, the\ndelay was not condoned. Accordingly, the appeal was not admitted by\nCIT(Appeals) and was dismissed for statistical purposes without going

SHANKARBHAI VIRABHAI PATEL,DAHOD vs. ITO WARD-1, DAHOD

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

ITA 2219/AHD/2024[2018-19]Status: DisposedITAT Ahmedabad11 Aug 2025AY 2018-19
For Appellant: \nShri Parag Jain, A.RFor Respondent: Shri Rignesh Das, CIT-D.R
Section 147Section 194CSection 44ASection 69ASection 80T

delay in filing the appeal. Since the appeal was not filed\nwithin the time limit prescribed under section 249(2) of the Act, and the\nconditions for condonation under section 249(3) of the Act were not met, the\ndelay was not condoned. Accordingly, the appeal was not admitted by\nCIT(Appeals) and was dismissed for statistical purposes without going

NAVJIVAN CHERITABLE TRUST,MAHISAGAR vs. THE CIT (EXEMPTION), AHMEDABAD

In the result, the appeals filed by the Assessee Trusts in ITA

ITA 414/AHD/2024[NA]Status: DisposedITAT Ahmedabad20 Jun 2024

Bench: Smt. Annapurna Gupta & Shri T.R. Senthil Kumar

For Appellant: Shri Mehul K. Patel, A.RFor Respondent: Shri H. Phani Raju, CIT DR
Section 10Section 119Section 12A

195 days Ex-parte Foundation 18.09.2023 Order 8. 1172/Ahd/2024 Help Friend 80G 187 days Late Foundation 26.09.2023 filing of Form 10AB 9. 1181/Ahd/2024 Samarpan 80G 82 days Late Charitable 10.01.2024 filing of Trust Form 10AB 10. 1191/Ahd/2024 Mahek 10(23C) 9 days Late Charitable 27.03.2024 Filing of Trust Form 10AB 2. The Registry has noted that there are delays

SHRI CHAMUNDA MATAJI MADH TRUST,SURENDRANAGAR vs. THE CIT(EXEMPTION), AHMEDABAD

In the result, the appeals filed by the Assessee Trusts in ITA

ITA 1023/AHD/2024[NA]Status: DisposedITAT Ahmedabad20 Jun 2024

Bench: Smt. Annapurna Gupta & Shri T.R. Senthil Kumar

For Appellant: Shri Mehul K. Patel, A.RFor Respondent: Shri H. Phani Raju, CIT DR
Section 10Section 119Section 12A

195 days Ex-parte Foundation 18.09.2023 Order 8. 1172/Ahd/2024 Help Friend 80G 187 days Late Foundation 26.09.2023 filing of Form 10AB 9. 1181/Ahd/2024 Samarpan 80G 82 days Late Charitable 10.01.2024 filing of Trust Form 10AB 10. 1191/Ahd/2024 Mahek 10(23C) 9 days Late Charitable 27.03.2024 Filing of Trust Form 10AB 2. The Registry has noted that there are delays

HELP FRIEND FOUNDATION,ANAND vs. THE CIT(EXEMPTION), AHMEDABAD

In the result, the appeals filed by the Assessee Trusts in ITA

ITA 1171/AHD/2024[NA]Status: DisposedITAT Ahmedabad20 Jun 2024

Bench: Smt. Annapurna Gupta & Shri T.R. Senthil Kumar

For Appellant: Shri Mehul K. Patel, A.RFor Respondent: Shri H. Phani Raju, CIT DR
Section 10Section 119Section 12A

195 days Ex-parte Foundation 18.09.2023 Order 8. 1172/Ahd/2024 Help Friend 80G 187 days Late Foundation 26.09.2023 filing of Form 10AB 9. 1181/Ahd/2024 Samarpan 80G 82 days Late Charitable 10.01.2024 filing of Trust Form 10AB 10. 1191/Ahd/2024 Mahek 10(23C) 9 days Late Charitable 27.03.2024 Filing of Trust Form 10AB 2. The Registry has noted that there are delays

HELP FRIEND FOUNDATION,ANAND vs. THE CIT(EXEMPTION), AHMEDABAD

In the result, the appeals filed by the Assessee Trusts in ITA

ITA 1172/AHD/2024[NA]Status: DisposedITAT Ahmedabad20 Jun 2024

Bench: Smt. Annapurna Gupta & Shri T.R. Senthil Kumar

For Appellant: Shri Mehul K. Patel, A.RFor Respondent: Shri H. Phani Raju, CIT DR
Section 10Section 119Section 12A

195 days Ex-parte Foundation 18.09.2023 Order 8. 1172/Ahd/2024 Help Friend 80G 187 days Late Foundation 26.09.2023 filing of Form 10AB 9. 1181/Ahd/2024 Samarpan 80G 82 days Late Charitable 10.01.2024 filing of Trust Form 10AB 10. 1191/Ahd/2024 Mahek 10(23C) 9 days Late Charitable 27.03.2024 Filing of Trust Form 10AB 2. The Registry has noted that there are delays

SAMARPAN CHARITABLE TRUST,ANAND vs. THE CIT(EXEMPTION), AHMEDABAD

In the result, the appeals filed by the Assessee Trusts in ITA

ITA 1181/AHD/2024[NA]Status: DisposedITAT Ahmedabad20 Jun 2024

Bench: Smt. Annapurna Gupta & Shri T.R. Senthil Kumar

For Appellant: Shri Mehul K. Patel, A.RFor Respondent: Shri H. Phani Raju, CIT DR
Section 10Section 119Section 12A

195 days Ex-parte Foundation 18.09.2023 Order 8. 1172/Ahd/2024 Help Friend 80G 187 days Late Foundation 26.09.2023 filing of Form 10AB 9. 1181/Ahd/2024 Samarpan 80G 82 days Late Charitable 10.01.2024 filing of Trust Form 10AB 10. 1191/Ahd/2024 Mahek 10(23C) 9 days Late Charitable 27.03.2024 Filing of Trust Form 10AB 2. The Registry has noted that there are delays

MAHEK CHARITABLE TRUST ANAND,ANAND vs. THE CIT(EXEMPTION), AHMEDABAD

In the result, the appeals filed by the Assessee Trusts in ITA

ITA 1191/AHD/2024[NA]Status: DisposedITAT Ahmedabad20 Jun 2024

Bench: Smt. Annapurna Gupta & Shri T.R. Senthil Kumar

For Appellant: Shri Mehul K. Patel, A.RFor Respondent: Shri H. Phani Raju, CIT DR
Section 10Section 119Section 12A

195 days Ex-parte Foundation 18.09.2023 Order 8. 1172/Ahd/2024 Help Friend 80G 187 days Late Foundation 26.09.2023 filing of Form 10AB 9. 1181/Ahd/2024 Samarpan 80G 82 days Late Charitable 10.01.2024 filing of Trust Form 10AB 10. 1191/Ahd/2024 Mahek 10(23C) 9 days Late Charitable 27.03.2024 Filing of Trust Form 10AB 2. The Registry has noted that there are delays

NAVJIVAN CHERITABLE TRUST,MAHISAGAR vs. THE CIT (EXEMPTION), AHMEDABAD

In the result, the appeals filed by the Assessee Trusts in ITA

ITA 452/AHD/2024[NA]Status: DisposedITAT Ahmedabad20 Jun 2024

Bench: Smt. Annapurna Gupta & Shri T.R. Senthil Kumar

For Appellant: Shri Mehul K. Patel, A.RFor Respondent: Shri H. Phani Raju, CIT DR
Section 10Section 119Section 12A

195 days Ex-parte Foundation 18.09.2023 Order 8. 1172/Ahd/2024 Help Friend 80G 187 days Late Foundation 26.09.2023 filing of Form 10AB 9. 1181/Ahd/2024 Samarpan 80G 82 days Late Charitable 10.01.2024 filing of Trust Form 10AB 10. 1191/Ahd/2024 Mahek 10(23C) 9 days Late Charitable 27.03.2024 Filing of Trust Form 10AB 2. The Registry has noted that there are delays

SHRI CHAMUNDA MATAJI MADH TRUST,SURENDRANAGAR vs. THE CIT(EXEMPTION), AHMEDABAD

In the result, the appeals filed by the Assessee Trusts in ITA

ITA 793/AHD/2024[NA]Status: DisposedITAT Ahmedabad20 Jun 2024

Bench: Smt. Annapurna Gupta & Shri T.R. Senthil Kumar

For Appellant: Shri Mehul K. Patel, A.RFor Respondent: Shri H. Phani Raju, CIT DR
Section 10Section 119Section 12A

195 days Ex-parte Foundation 18.09.2023 Order 8. 1172/Ahd/2024 Help Friend 80G 187 days Late Foundation 26.09.2023 filing of Form 10AB 9. 1181/Ahd/2024 Samarpan 80G 82 days Late Charitable 10.01.2024 filing of Trust Form 10AB 10. 1191/Ahd/2024 Mahek 10(23C) 9 days Late Charitable 27.03.2024 Filing of Trust Form 10AB 2. The Registry has noted that there are delays

POWERTRAC CHERITABLE TRUST,SURENDRANAGAR vs. THE CIT(EXEMPTION), AHMEDABAD

In the result, the appeals filed by the Assessee Trusts in ITA

ITA 944/AHD/2024[NA]Status: DisposedITAT Ahmedabad20 Jun 2024

Bench: Smt. Annapurna Gupta & Shri T.R. Senthil Kumar

For Appellant: Shri Mehul K. Patel, A.RFor Respondent: Shri H. Phani Raju, CIT DR
Section 10Section 119Section 12A

195 days Ex-parte Foundation 18.09.2023 Order 8. 1172/Ahd/2024 Help Friend 80G 187 days Late Foundation 26.09.2023 filing of Form 10AB 9. 1181/Ahd/2024 Samarpan 80G 82 days Late Charitable 10.01.2024 filing of Trust Form 10AB 10. 1191/Ahd/2024 Mahek 10(23C) 9 days Late Charitable 27.03.2024 Filing of Trust Form 10AB 2. The Registry has noted that there are delays

POWERTRAC CHERITABLE TRUST,SURENDRANAGAR vs. THE CIT(EXEMPTION), AHMEDABAD

In the result, the appeals filed by the Assessee Trusts in ITA

ITA 945/AHD/2024[NA]Status: DisposedITAT Ahmedabad20 Jun 2024

Bench: Smt. Annapurna Gupta & Shri T.R. Senthil Kumar

For Appellant: Shri Mehul K. Patel, A.RFor Respondent: Shri H. Phani Raju, CIT DR
Section 10Section 119Section 12A

195 days Ex-parte Foundation 18.09.2023 Order 8. 1172/Ahd/2024 Help Friend 80G 187 days Late Foundation 26.09.2023 filing of Form 10AB 9. 1181/Ahd/2024 Samarpan 80G 82 days Late Charitable 10.01.2024 filing of Trust Form 10AB 10. 1191/Ahd/2024 Mahek 10(23C) 9 days Late Charitable 27.03.2024 Filing of Trust Form 10AB 2. The Registry has noted that there are delays

THE ACIT (INT. TAXA), VADODARA vs. M/S. ALLSCRIPTS (INDIA) PVT.LTD., BARODA

In the result, the appeal of the Revenue is dismissed

ITA 41/AHD/2021[2013-14]Status: DisposedITAT Ahmedabad12 Oct 2022AY 2013-14

Bench: Ms. Suchitra Kamble & Shri Waseem Ahmed

For Appellant: Shri Atul Pandey, Sr. D.RFor Respondent: Shri Nikhil Mutha, A.R
Section 194ISection 195Section 201Section 201(1)Section 201(3)

195 of the Act, is not a proper proposition holding by the CIT(A) as the assessee did not provide the agreement made between holding company and third party vendor. The Ld. D.R. further submitted that the CIT(A) failed to appreciate that the payment was made to a non-resident for providing Data Line Charges which

ASSISTANT COMMISSIONER OF INCOME TAX, INTERNATIONAL TAXATION vs. ALLSCRIPTS (INDIA) PRIVATE LIMITED , VADODARA.

In the result, the appeal of the Revenue is dismissed

ITA 1373/AHD/2024[2014-15]Status: DisposedITAT Ahmedabad07 Feb 2025AY 2014-15

Bench: Smt.Annapurna Gupta & Shri T.R. Senthil Kumarassessment Year : 2014-15 Asstt.Cit (International Allscripts (India) Pvt. Ltd. Taxation),Vadodara. Vs 10Th & 11Th Floor, Atlantis Heights Dr. Vikram Sarabhai Road Vadodara. Pan : Aaccm 2641 J (Applicant) (Responent) : Assessee By Shri Rajpat Soni, Ar : Shri Amit Pratap Singh, Sr.Dr. Revenue By सुनवाई क" तारीख/Date Of Hearing : 08/01/2025 घोषणा क" तारीख /Date Of Pronouncement: 07/02/2025 आदेश/O R D E R आदेश आदेश आदेश

Section 195Section 201Section 201(1)Section 201(3)Section 250

195 of the Act. 2. The grounds raised by the Revenue are as under: (i) Whether the Hon'ble CIT(A) has erred in law and on facts in upholding the limitation of order u/s. 201 of the Act in light of Hon'ble Delhi High Court 2 decision in the case of NHK Japan Broadcasting Corporation