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132 results for “condonation of delay”+ Section 201(3)clear

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Chennai373Delhi306Mumbai294Bangalore232Pune147Nagpur132Ahmedabad132Karnataka129Jaipur123Kolkata121Cochin98Hyderabad58Raipur58Visakhapatnam56Chandigarh39Surat34Cuttack32Panaji30Indore29Jodhpur17Kerala17Varanasi13Lucknow13Rajkot12Dehradun9Agra8Patna7SC6Amritsar5Calcutta4Ranchi4Guwahati3Jabalpur3Andhra Pradesh2Telangana1Rajasthan1DIPAK MISRA R.K. AGRAWAL PRAFULLA C. PANT1

Key Topics

Section 1143Addition to Income42Section 234E40Section 200A30Section 20030Section 206C30Limitation/Time-bar26Section 143(1)25Condonation of Delay

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)

condoning the delay. It is pertinent to note that Section 201(3) specifies the time limit in respect of TDS for residents

Showing 1–20 of 132 · Page 1 of 7

24
Section 13223
TDS23
Exemption22

STATE BANK OF INDIA (BHILAD BRANCH),,VALSAD vs. THE ASSTT. COMMISSIONER OF INCOME TAX, CPC GHAZIABAD,, GAZIABAD

In the result, all these appeals are allowed

ITA 3226/AHD/2016[2013-14]Status: DisposedITAT Ahmedabad05 Jul 2017AY 2013-14

condoned the delay in filing these appeals. It is also important to bear in mind the fact that the assessee had a strong prima facie case and the matter was said to be covered by a series of orders passed by the Tribunal. The explanation of the assessee was justified, reasonable and bonafide. In these circumstances, I deem

STATE BANK OF INDIA (SARIGAM BRANCH),,VALSAD vs. THE ASSTT. COMMISSIONER OF INCOME TAX, CPC GHAZIABAD,, GAZIABAD

In the result, all these appeals are allowed

ITA 3267/AHD/2016[2015-16]Status: DisposedITAT Ahmedabad05 Jul 2017AY 2015-16

condoned the delay in filing these appeals. It is also important to bear in mind the fact that the assessee had a strong prima facie case and the matter was said to be covered by a series of orders passed by the Tribunal. The explanation of the assessee was justified, reasonable and bonafide. In these circumstances, I deem

REAL CARGO MUMBAI,ARVALLI vs. THE ITO, WARD-1, MODASA

In the result, the appeal of the assessee in ITA No

ITA 268/AHD/2024[2010-11]Status: DisposedITAT Ahmedabad30 Aug 2024AY 2010-11

Bench: Income-Tax Appellate Tribunal, Ahmedabad Bench, Ahmedabad. This Appeal In Ita No.268/Ahd/2024 For Assessment Year 2010-11, Is Filed By The Assessee Before Income Tax Appellate Tribunal, Ahmedabad Division Bench, Ahmedabad Has Arisen From The Appellate Order Dated 25.09.2023 Passed By Ld. Commissioner Of Income-Tax(Appeals), Nfac, Delhi U/S. 250 Of The Income- Tax Act,1961 , Vide Din & Order No. Itba/Nfac/S/250/2023- 24/1056508501(1), Which Has In Turn Arisen From The Assessment Order Dated 18.12.2018 Passed By The Assessing Officer U/S. 143(3) Read With Section 254 Of The Income-Tax Act 1961. 2. The Grounds Of Appeal Raised By The Assessee In Memo Of Appeal Filed With The Income Tax Appellate Tribunal, Ahmedabad Bench, Ahmedabad , Reads As Under:-

For Appellant: Shri S.N.Divatia ,Advocate & ShriFor Respondent: Shri Akhilendra Pratap Yadav,CIT-DR
Section 143(3)Section 189(1)Section 250Section 253(3)Section 254Section 40

3) of the 1961 Act. The ld. CIT-DR fairly submitted that the matter is left to the discretion of the Bench, although the department has objection to the aforesaid delay. One of the reasons for the delay as averred by the assessee in its application for delay in filing this appeal was that the appellate order was posted

ASH EDUCATION TRUST,MEHSANA vs. THE DY.CIT, CIRCLE-1 (EXEMPTION), AHMEDABAD

The appeal of the assessee is allowed

ITA 1831/AHD/2024[2014-15]Status: DisposedITAT Ahmedabad10 Jun 2025AY 2014-15

Bench: Shri Siddhartha Nautiyal & Shri Makarand V. Mahadeokar

For Appellant: Shri Mehul Thakkar, ARFor Respondent: Dr. Sanjay Kumar Lal, CIT DR
Section 11Section 143(1)Section 154

3– application before the Assessing Officer requesting to accept the return of income filed by the assessee. On verification of details during rectification proceedings, the Assessing Officer noticed that the assessee filed the Audit Report in Form 10B belatedly, after more than four years of filing the return of income, which was otherwise required to be filed alongwith the return

ARCHANABEN RAJENDRASINGH DEVAL,AHMEDABAD vs. THE INCOME TAX OFFICER, TDS WARD-1,, AHMEDABAD

In the result, the appeal filed by the assessee is allowed, as indicated\nabove

ITA 1465/AHD/2024[2015-16]Status: DisposedITAT Ahmedabad02 Apr 2025AY 2015-16

Bench: SHRI T.R. SENTHIL KUMAR, JUDICIAL MEMBER\nAND\nSHRI MAKARAND V. MAHADEOKAR, ACCOUNTANT MEMBER\nआयकर अपील सं/ITA No.1465/Ahd/2024\nनिर्धारण वर्ष / Assessment Year : 2015-16\nArchanaben Rajendrasingh\nDeval\nबनाम /\nv/s.\nThe Income Tax Officer\nTDS Ward-1,\nAhmedabad – 380 014\n42, Tirth Bhumi Co-op. Society\nNear Dhara Soap Factory\nNikol Gam Road,\nNikol, Ahmedabad – 382 350\nस्थायी लेखा सं./PAN: AHZPD 2745 D\n(अपीलार्थी/ Appellant)\n(प्रत्यर्थी/ Respondent)\nAssessee by :\nShri Jaimin Sha

For Appellant: \nShri Jaimin Shah, ARFor Respondent: \nShri B.P. Srivastava, Sr.DR
Section 194ISection 201(1)Section 250

condone the delay in the interest of\nsubstantial justice, subject to payment of a nominal cost of Rs.2,000/- by the\nassessee to the credit of the Income Tax Department within a period of four\nweeks from the date of this order. The appeal is admitted for hearing and is\ntaken up for adjudication on merits.\n8.\nDuring the course

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

condoning the delay. It is pertinent to note that Section 201(3) specifies the time limit in respect of TDS for residents

M/S. BARODA AGRO CHEMICALS LTD.,,HALOL vs. THE ASSTT. COMMISSIONER OF INCOME TAX, CPC-TDS,, GAZIABAD

In the result, all these 5 appeals are allowed

ITA 2512/AHD/2016[2015-16(Q-3)]Status: DisposedITAT Ahmedabad13 Oct 2017
Section 200Section 200ASection 206CSection 234E

condone the delay and proceed to take up the matter on merits. 4. None appeared on behalf of the assessee. We have heard the learned Departmental Representative, perused the material on record and duly considered the facts of the case in the light of the applicable legal position. The period of delay in question is prior to 1st June

M/S. RAVI PLANT BIOTECHNOLOGIES LTD.,,HALOL vs. THE ASSTT. COMMISSIONER OF INCOME TAX, CPC-TDS,, GAZIABAD

In the result, all these 5 appeals are allowed

ITA 2504/AHD/2016[2015-16(Q-4)]Status: DisposedITAT Ahmedabad13 Oct 2017
Section 200Section 200ASection 206CSection 234E

condone the delay and proceed to take up the matter on merits. 4. None appeared on behalf of the assessee. We have heard the learned Departmental Representative, perused the material on record and duly considered the facts of the case in the light of the applicable legal position. The period of delay in question is prior to 1st June

M/S. BARODA AGRO CHEMICALS LTD.,,HALOL vs. THE ASSTT. COMMISSIONER OF INCOME TAX, CPC-TDS,, GAZIABAD

In the result, all these 5 appeals are allowed

ITA 2509/AHD/2016[2015-16(Q-4)]Status: DisposedITAT Ahmedabad13 Oct 2017
Section 200Section 200ASection 206CSection 234E

condone the delay and proceed to take up the matter on merits. 4. None appeared on behalf of the assessee. We have heard the learned Departmental Representative, perused the material on record and duly considered the facts of the case in the light of the applicable legal position. The period of delay in question is prior to 1st June

M/S. BARODA AGRO CHEMICALS LTD.,,HALOL vs. THE ASSTT. COMMISSIONER OF INCOME TAX, CPC-TDS,, GAZIABAD

In the result, all these 5 appeals are allowed

ITA 2510/AHD/2016[2015-16(Q-4)]Status: DisposedITAT Ahmedabad13 Oct 2017
Section 200Section 200ASection 206CSection 234E

condone the delay and proceed to take up the matter on merits. 4. None appeared on behalf of the assessee. We have heard the learned Departmental Representative, perused the material on record and duly considered the facts of the case in the light of the applicable legal position. The period of delay in question is prior to 1st June

M/S. RAVI PLANT BIOTECHNOLOGIES LTD.,,HALOL vs. THE ASSTT. COMMISSIONER OF INCOME TAX, CPC-TDS,, GAZIABAD

In the result, all these 5 appeals are allowed

ITA 2508/AHD/2016[2015-16(Q-2)]Status: DisposedITAT Ahmedabad13 Oct 2017
Section 200Section 200ASection 206CSection 234E

condone the delay and proceed to take up the matter on merits. 4. None appeared on behalf of the assessee. We have heard the learned Departmental Representative, perused the material on record and duly considered the facts of the case in the light of the applicable legal position. The period of delay in question is prior to 1st June

M/S. RAVI PLANT BIOTECHNOLOGIES LTD.,,HALOL vs. THE ASSTT. COMMISSIONER OF INCOME TAX, CPC-TDS,, GAZIABAD

In the result, all these 5 appeals are allowed

ITA 2505/AHD/2016[2015-16(Q-1)]Status: DisposedITAT Ahmedabad13 Oct 2017
Section 200Section 200ASection 206CSection 234E

condone the delay and proceed to take up the matter on merits. 4. None appeared on behalf of the assessee. We have heard the learned Departmental Representative, perused the material on record and duly considered the facts of the case in the light of the applicable legal position. The period of delay in question is prior to 1st June

M/S. BARODA AGRO CHEMICALS LTD.,,HALOL vs. THE ASSTT. COMMISSIONER OF INCOME TAX, CPC-TDS,, GAZIABAD

In the result, all these 5 appeals are allowed

ITA 2511/AHD/2016[2015-16(Q-1)]Status: DisposedITAT Ahmedabad13 Oct 2017
Section 200Section 200ASection 206CSection 234E

condone the delay and proceed to take up the matter on merits. 4. None appeared on behalf of the assessee. We have heard the learned Departmental Representative, perused the material on record and duly considered the facts of the case in the light of the applicable legal position. The period of delay in question is prior to 1st June

M/S. RAVI PLANT BIOTECHNOLOGIES LTD.,,HALOL vs. THE ASSTT. COMMISSIONER OF INCOME TAX, CPC-TDS,, GAZIABAD

In the result, all these 5 appeals are allowed

ITA 2507/AHD/2016[2015-16(Q-4)]Status: DisposedITAT Ahmedabad13 Oct 2017
Section 200Section 200ASection 206CSection 234E

condone the delay and proceed to take up the matter on merits. 4. None appeared on behalf of the assessee. We have heard the learned Departmental Representative, perused the material on record and duly considered the facts of the case in the light of the applicable legal position. The period of delay in question is prior to 1st June

M/S. BARODA AGRO CHEMICALS LTD.,,HALOL vs. THE ASSTT. COMMISSIONER OF INCOME TAX, CPC-TDS,, GAZIABAD

In the result, all these 5 appeals are allowed

ITA 2513/AHD/2016[2015-16(Q-2)]Status: DisposedITAT Ahmedabad13 Oct 2017
Section 200Section 200ASection 206CSection 234E

condone the delay and proceed to take up the matter on merits. 4. None appeared on behalf of the assessee. We have heard the learned Departmental Representative, perused the material on record and duly considered the facts of the case in the light of the applicable legal position. The period of delay in question is prior to 1st June

M/S. RAVI PLANT BIOTECHNOLOGIES LTD.,,HALOL vs. THE ASSTT. COMMISSIONER OF INCOME TAX, CPC-TDS,, GAZIABAD

In the result, all these 5 appeals are allowed

ITA 2506/AHD/2016[2015-16(Q-3)]Status: DisposedITAT Ahmedabad13 Oct 2017
Section 200Section 200ASection 206CSection 234E

condone the delay and proceed to take up the matter on merits. 4. None appeared on behalf of the assessee. We have heard the learned Departmental Representative, perused the material on record and duly considered the facts of the case in the light of the applicable legal position. The period of delay in question is prior to 1st June

WELSPUN PROJECTS LTD.(FORMERLY KNOWN AS MSK PROJECTS (INDIA) LTD.),BARODA vs. THE INCOME TAX OFFICER, WARD-4(1), BARODA

In the result, both appeals of the assessee are allowed

ITA 1864/AHD/2013[2005-06]Status: DisposedITAT Ahmedabad08 Oct 2018AY 2005-06

Bench: Shri Rajpal Yadav & Shri Waseem Ahmedआयकर अपील सं./ Ita No. 1864/Ahd/2013 "नधा"रण वष"/Assessment Year: 2005-06 & "नधा"रण वष"/Assessment Year: 2006-2007 Welspun Projects (Formerly Known Ito, Ward-4(1) As Msk Projects (India) Ltd. Vs Baroda. 707-708, Sterling Centre R.C.Dutt Road, Alkapuri Baroda 390 005. Pan : Aabcm 4107 C अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri Vartik Chokshi With Shri Biren Shah, Ar Revenue By : Smt.Aparna M. Agrawal, Dr

For Appellant: Shri Vartik Chokshi with Shri Biren Shah, ARFor Respondent: Smt.Aparna M. Agrawal, DR
Section 143(3)Section 148Section 80I

condonation of delay and affidavit of Director of assessee-company, Welspoun Projects Ltd. (formerly known as MSK Projects (India) Ltd. Shri Sandeep Garg have been filed. In his affidavit, the deponent has deposed as under: “I, am director of Welspun Projects Ltd, (formerly known as MSK Projects (India) Ltd.) which is engaqed in the business of developing infrastructure facilities like

WELSPUN PROJECTS LTD.(FORMERLY KNOWN AS MSK PROJECTS (INDIA) LTD.),BARODA vs. THE DY.CIT, RANGE-4,, BARODA

In the result, both appeals of the assessee are allowed

ITA 225/AHD/2014[2006-07]Status: DisposedITAT Ahmedabad08 Oct 2018AY 2006-07

Bench: Shri Rajpal Yadav & Shri Waseem Ahmedआयकर अपील सं./ Ita No. 1864/Ahd/2013 "नधा"रण वष"/Assessment Year: 2005-06 & "नधा"रण वष"/Assessment Year: 2006-2007 Welspun Projects (Formerly Known Ito, Ward-4(1) As Msk Projects (India) Ltd. Vs Baroda. 707-708, Sterling Centre R.C.Dutt Road, Alkapuri Baroda 390 005. Pan : Aabcm 4107 C अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri Vartik Chokshi With Shri Biren Shah, Ar Revenue By : Smt.Aparna M. Agrawal, Dr

For Appellant: Shri Vartik Chokshi with Shri Biren Shah, ARFor Respondent: Smt.Aparna M. Agrawal, DR
Section 143(3)Section 148Section 80I

condonation of delay and affidavit of Director of assessee-company, Welspoun Projects Ltd. (formerly known as MSK Projects (India) Ltd. Shri Sandeep Garg have been filed. In his affidavit, the deponent has deposed as under: “I, am director of Welspun Projects Ltd, (formerly known as MSK Projects (India) Ltd.) which is engaqed in the business of developing infrastructure facilities like

MAHENDRA J. CHALISHAZAR- HUF,AHMEDABAD vs. ITO, WARD-5(3)(1), AHMEDABAD

In the result, all the three appeals of the assessee(s) are allowed for statistical purposes

ITA 2136/AHD/2018[2010-11]Status: DisposedITAT Ahmedabad10 Jun 2019AY 2010-11

Bench: Shri Pramod Kumar & Shri Rajpal Yadavsl.

For Respondent: Shri L.P. Jain, Sr.DR
Section 249Section 253Section 3Section 5

201-11 Ketan M. The ITO Chalishazar HUF Ward-5(3)(1) (Address as above) Ahmedabad PAN:AADHK3422M 3. 2136/Ahd/2018 2010-11 Mahendra J The ITO Chalishazar HUF Ward-5(3)(1) (Address as above) Ahmedabad PAN:AADHM9205L Assessee(s) by : Shri Parin Shah, AR Revenue by : Shri L.P. Jain, Sr.DR 07/06/2019 सुनवाई क" तार"ख / Date of Hearing घोषणा