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38 results for “condonation of delay”+ Section 195(6)clear

Sorted by relevance

Delhi221Chennai173Mumbai169Karnataka105Kolkata79Bangalore56Ahmedabad38Jaipur36Calcutta35Pune35Visakhapatnam20Hyderabad15Lucknow13Indore12Chandigarh7Varanasi6Surat6Raipur5Rajkot5Cuttack4Agra3Amritsar3Nagpur3SC3Telangana3Cochin2Patna2Jodhpur2Andhra Pradesh1Panaji1Allahabad1Rajasthan1Orissa1

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

195,199, 11193 22/07/2008 12,41,450/- 6,20,725/- 6,20,725/- 212/2 213 11196 22/07/2008 14,81,105/- 7,40,553/- 7,40,552/- 214/3 11198 22/07/2008 5,18,405/- 2,59,203/- 2,59,202/- 212/1 11175 22/07/2008 7,03,588/- 3,51,794/- 3,51,794/- 216/2 11199 22/07/2008

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

6%\nof the total gross receipts since all receipts had been received through RTGS.\n2.\nAs mentioned in the order the Total Deposits amounting to Rs.1,59,00,000/- in FDR's\nis Auto-generated sweep FDR's. The Source is business receipts. These are hybrid model of\nSavings and a Fixed Deposit account wherein if any spare amount

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

6%\nof the total gross receipts since all receipts had been received through RTGS.\n2.\nAs mentioned in the order the Total Deposits amounting to Rs.1,59,00,000/- in FDR's\nis Auto-generated sweep FDR's. The Source is business receipts. These are hybrid model of\nSavings and a Fixed Deposit account wherein if any spare amount

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

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

6. 1023/Ahd/2024 Shri 80G 3 days Late Chamunda 13.03.2024 filing of Mataji Form Madh Trust 10AB 7. 1171/Ahd/2024 Help Friend 12AA 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

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

6. 1023/Ahd/2024 Shri 80G 3 days Late Chamunda 13.03.2024 filing of Mataji Form Madh Trust 10AB 7. 1171/Ahd/2024 Help Friend 12AA 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

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

6. 1023/Ahd/2024 Shri 80G 3 days Late Chamunda 13.03.2024 filing of Mataji Form Madh Trust 10AB 7. 1171/Ahd/2024 Help Friend 12AA 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

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

6. 1023/Ahd/2024 Shri 80G 3 days Late Chamunda 13.03.2024 filing of Mataji Form Madh Trust 10AB 7. 1171/Ahd/2024 Help Friend 12AA 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

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

6. 1023/Ahd/2024 Shri 80G 3 days Late Chamunda 13.03.2024 filing of Mataji Form Madh Trust 10AB 7. 1171/Ahd/2024 Help Friend 12AA 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

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

6. 1023/Ahd/2024 Shri 80G 3 days Late Chamunda 13.03.2024 filing of Mataji Form Madh Trust 10AB 7. 1171/Ahd/2024 Help Friend 12AA 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

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

6. 1023/Ahd/2024 Shri 80G 3 days Late Chamunda 13.03.2024 filing of Mataji Form Madh Trust 10AB 7. 1171/Ahd/2024 Help Friend 12AA 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

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

6. 1023/Ahd/2024 Shri 80G 3 days Late Chamunda 13.03.2024 filing of Mataji Form Madh Trust 10AB 7. 1171/Ahd/2024 Help Friend 12AA 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

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

6. 1023/Ahd/2024 Shri 80G 3 days Late Chamunda 13.03.2024 filing of Mataji Form Madh Trust 10AB 7. 1171/Ahd/2024 Help Friend 12AA 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

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

6. 1023/Ahd/2024 Shri 80G 3 days Late Chamunda 13.03.2024 filing of Mataji Form Madh Trust 10AB 7. 1171/Ahd/2024 Help Friend 12AA 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

ITO, WARD - 4(1)(1), AHMEDABAD , AHMEDABAD vs. SHREE GAYATRI COTTEX ENGINEERS PVT. LTD., AHMEDABAD

In the result the appeal of the Revenue is partly allowed for statistical purpose

ITA 688/AHD/2025[2021-22]Status: DisposedITAT Ahmedabad18 Jul 2025AY 2021-22

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

For Appellant: Shri Alpesh Parmar, CIT DRFor Respondent: Shri Keyur Bavishi, CA
Section 133(6)Section 143(3)Section 37Section 57

delay in filing the cross objection is condoned. 3. The brief facts of the case are that the assessee had filed its return of income for A.Y. 2021-22 declaring income of Rs. 13,76,71,580/-. The case was selected for complete scrutiny under CASS. In the course of assessment various additions were made by the Assessing Officer

RAYMON PATEL GELATINE PVT.LTD.,,BARODA vs. THE INCOME TAX OFFICER,WARD-4(2),, BARODA

In the result, appeals of the assessee are partly allowed

ITA 1591/AHD/2012[2005-06]Status: DisposedITAT Ahmedabad12 Oct 2022AY 2005-06

Bench: Mrs.Annapurna Gupta & Miss Suchitra Kamble

For Appellant: Shri M.K. Patel, AdvocateFor Respondent: Shri Atul Pandey, Sr.DR
Section 143(3)Section 147Section 250(6)Section 40

condone the delay. The order was pronounced in the Open Court and hearing of the appeal is being proceeded with. 6. The facts of the present case are that regular assessment under section 143(3) was framed on the assessee for the impugned year on 24.12.2007 determining total income at Rs.16,20,928/-. Thereafter the case of the assessee