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17 results for “condonation of delay”+ Section 221(1)clear

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Chennai184Karnataka105Delhi72Mumbai53Kolkata35Bangalore31Pune29Jaipur27Cochin26Hyderabad24Lucknow17Ahmedabad17Surat14Chandigarh9Cuttack8Raipur6Indore6Guwahati5Amritsar4Allahabad4Visakhapatnam3Rajkot3SC2Agra2Dehradun1Calcutta1Rajasthan1Andhra Pradesh1Telangana1Panaji1Jodhpur1Patna1

Key Topics

Section 14716Section 144B16Section 270A16Section 271A16Section 272A(1)(d)16Section 143(1)16Section 12A11Addition to Income11Penalty

SHREE AATH PARAGANA GURJAR PRAJAPATI SAMAJ TRUST,AHMEDABAD vs. CIT(EXEMPTION), AHMEDABAD, VEJALPUR, AHMEDABAD

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 2025/AHD/2024[N.A.]Status: DisposedITAT Ahmedabad12 Aug 2025

Bench: Ms.Suchitra R. Kamble & Shri Makarand V.Mahadeokarasstt.Year : - Shree Aath Paragana Gurjar Prajapati The Cit(Exemption) Samaj Trust Vs. Vejalpur Prajapati Bhavan Chatrala Ahmedabad. Sola Railway Over Bridge Naittar Chede, Sola Ghatlodia. Pan : Abfts 9086 E (Applicant) (Responent) : Assessee By Shri Prakash D. Shah & Shri Saiyam Shah, Ar : Shri Rignesh Das, Cit-Dr Revenue By सुनवाई क" तारीख/Date Of Hearing : 30/07/2025 घोषणा क" तारीख /Date Of Pronouncement: 12/08/2025

Section 12ASection 12A(1)(ac)

delay of 183 days is hereby condoned, and the appeal is admitted for adjudication on merits. 3. Facts of the Case 3.1 The assessee trust had earlier been granted provisional registration under section 12AB by the CIT(Exemption), Ahmedabad, vide order dated 07.03.2023 issued in Form No. 10AC, for the assessment years 2023–24 to 2025–26. Thereafter, in accordance

GUJARAT URJA VIKAS NIGAM LTD,VADODARA vs. THE ACIT, CIRECLE-1(1)(1), VADODARA

9
Section 1488
Unexplained Investment8
Reassessment8

In the result, the appeal of the assessee is allowed for statistical purposes and the appeal filed by the Revenue is partly allowed for statistical purposes

ITA 318/AHD/2020[2016-17]Status: DisposedITAT Ahmedabad29 Feb 2024AY 2016-17

Bench: Shri Waseem Ahmed & Ms. Madhumita Roy

For Appellant: Shri M. J. Shah, A.R. & Shri Jimi Patel , A.RFor Respondent: Shri Sudhendu Das, CIT DR
Section 143(3)Section 14ASection 234ASection 271(1)(c)

condone such delay in preferring appeal before us. Both appeals are, therefore admitted. ITA No. 318/Ahd/2020 (A.Y. 2016-17):- 3. The Grounds of appeal raised by the assessee are as under: “1.0 The learned Commissioner of Income Tax (Appeals) erred in law and on facts has held to consider the interest on loans raised by erstwhile GEB for the purpose

VANKAR DAYABHAI ,VADODARA vs. THE ITO, WARD-3(1)(4), VADODARA

ITA 2261/AHD/2025[2019-20]Status: DisposedITAT Ahmedabad29 Jan 2026AY 2019-20

Bench: Ms. Suchitra Kamble

For Appellant: Shri Akshay M. Modi, A.RFor Respondent: Shri Umesh Kumar Agrawal, Sr. D.R
Section 144BSection 147Section 148Section 151ASection 270ASection 271ASection 272A(1)(d)Section 69

221/-” ITA No. 2259/Ahd/2025 A.Y. 2019-20 “1. On the facts and in the circumstances of the case as well as in law, the CIT (Appeals), NFAC, Delhi has erred in confirming the ex parte order passed under section 270A of the Act, which is in pure violation of the principles of natural justice, without jurisdiction, bad in law, illegal

VANKAR DAYABHAI ,VADODARA vs. THE ITO, WARD-3(1)(4), VADODARA

ITA 2254/AHD/2025[2018-19]Status: DisposedITAT Ahmedabad29 Jan 2026AY 2018-19

Bench: Ms. Suchitra Kamble

For Appellant: Shri Akshay M. Modi, A.RFor Respondent: Shri Umesh Kumar Agrawal, Sr. D.R
Section 144BSection 147Section 148Section 151ASection 270ASection 271ASection 272A(1)(d)Section 69

221/-” ITA No. 2259/Ahd/2025 A.Y. 2019-20 “1. On the facts and in the circumstances of the case as well as in law, the CIT (Appeals), NFAC, Delhi has erred in confirming the ex parte order passed under section 270A of the Act, which is in pure violation of the principles of natural justice, without jurisdiction, bad in law, illegal

VANKAR DAYABHAI ,VADODARA vs. THE ITO, WARD-3(1)(4), VADODARA

ITA 2258/AHD/2025[2019-20]Status: DisposedITAT Ahmedabad29 Jan 2026AY 2019-20

Bench: Ms. Suchitra Kamble

For Appellant: Shri Akshay M. Modi, A.RFor Respondent: Shri Umesh Kumar Agrawal, Sr. D.R
Section 144BSection 147Section 148Section 151ASection 270ASection 271ASection 272A(1)(d)Section 69

221/-” ITA No. 2259/Ahd/2025 A.Y. 2019-20 “1. On the facts and in the circumstances of the case as well as in law, the CIT (Appeals), NFAC, Delhi has erred in confirming the ex parte order passed under section 270A of the Act, which is in pure violation of the principles of natural justice, without jurisdiction, bad in law, illegal

VANKAR DAYABHAI ,VADODARA vs. THE ITO, WARD-3(1)(4), VADODARA

ITA 2260/AHD/2025[2019-20]Status: DisposedITAT Ahmedabad29 Jan 2026AY 2019-20

Bench: Ms. Suchitra Kamble

For Appellant: Shri Akshay M. Modi, A.RFor Respondent: Shri Umesh Kumar Agrawal, Sr. D.R
Section 144BSection 147Section 148Section 151ASection 270ASection 271ASection 272A(1)(d)Section 69

221/-” ITA No. 2259/Ahd/2025 A.Y. 2019-20 “1. On the facts and in the circumstances of the case as well as in law, the CIT (Appeals), NFAC, Delhi has erred in confirming the ex parte order passed under section 270A of the Act, which is in pure violation of the principles of natural justice, without jurisdiction, bad in law, illegal

VANKAR DAYABHAI ,VADODARA vs. THE ITO, WARD-3(1)(4), VADODARA

ITA 2259/AHD/2025[2019-20]Status: DisposedITAT Ahmedabad29 Jan 2026AY 2019-20

Bench: Ms. Suchitra Kamble

For Appellant: Shri Akshay M. Modi, A.RFor Respondent: Shri Umesh Kumar Agrawal, Sr. D.R
Section 144BSection 147Section 148Section 151ASection 270ASection 271ASection 272A(1)(d)Section 69

221/-” ITA No. 2259/Ahd/2025 A.Y. 2019-20 “1. On the facts and in the circumstances of the case as well as in law, the CIT (Appeals), NFAC, Delhi has erred in confirming the ex parte order passed under section 270A of the Act, which is in pure violation of the principles of natural justice, without jurisdiction, bad in law, illegal

VANKAR DAYABHAI ,VADODARA vs. THE ITO, WARD-3(1)(4), VADODARA

ITA 2256/AHD/2025[2018-19]Status: DisposedITAT Ahmedabad29 Jan 2026AY 2018-19

Bench: Ms. Suchitra Kamble

For Appellant: Shri Akshay M. Modi, A.RFor Respondent: Shri Umesh Kumar Agrawal, Sr. D.R
Section 144BSection 147Section 148Section 151ASection 270ASection 271ASection 272A(1)(d)Section 69

221/-” ITA No. 2259/Ahd/2025 A.Y. 2019-20 “1. On the facts and in the circumstances of the case as well as in law, the CIT (Appeals), NFAC, Delhi has erred in confirming the ex parte order passed under section 270A of the Act, which is in pure violation of the principles of natural justice, without jurisdiction, bad in law, illegal

VANKAR DAYABHAI ,VADODARA vs. THE ITO, WARD-3(1)(4), VADODARA

ITA 2255/AHD/2025[2018-19]Status: DisposedITAT Ahmedabad29 Jan 2026AY 2018-19

Bench: Ms. Suchitra Kamble

For Appellant: Shri Akshay M. Modi, A.RFor Respondent: Shri Umesh Kumar Agrawal, Sr. D.R
Section 144BSection 147Section 148Section 151ASection 270ASection 271ASection 272A(1)(d)Section 69

221/-” ITA No. 2259/Ahd/2025 A.Y. 2019-20 “1. On the facts and in the circumstances of the case as well as in law, the CIT (Appeals), NFAC, Delhi has erred in confirming the ex parte order passed under section 270A of the Act, which is in pure violation of the principles of natural justice, without jurisdiction, bad in law, illegal

VANKAR DAYABHAI ,VADODARA vs. THE ITO, WARD-3(1)(4), VADODARA

ITA 2257/AHD/2025[2018-19]Status: DisposedITAT Ahmedabad29 Jan 2026AY 2018-19

Bench: Ms. Suchitra Kamble

For Appellant: Shri Akshay M. Modi, A.RFor Respondent: Shri Umesh Kumar Agrawal, Sr. D.R
Section 144BSection 147Section 148Section 151ASection 270ASection 271ASection 272A(1)(d)Section 69

221/-” ITA No. 2259/Ahd/2025 A.Y. 2019-20 “1. On the facts and in the circumstances of the case as well as in law, the CIT (Appeals), NFAC, Delhi has erred in confirming the ex parte order passed under section 270A of the Act, which is in pure violation of the principles of natural justice, without jurisdiction, bad in law, illegal

JYOTSANABEN CHINUBHAI PATEL,AHMEDABAD vs. THE ITO, WARD-7(2)(2), AHMEDABAD

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 150/AHD/2021[2011-12]Status: DisposedITAT Ahmedabad21 Oct 2022AY 2011-12

Bench: Shri Waseem Ahmedआयकर अपील सं./Ita No.150/Ahd/2021 िनधा"रण वष"/Asstt. Year:2011-12 Jyotsanaben Chinubhai Patel, The Income Tax Officer, 42, Suryrath Society, Vs. Ward-7(2)(2), Kathwada Road, Ahmedabad. Naroda, Ahmedabad.

For Appellant: Shri Parimalsinh B. Parmar, A.RFor Respondent: Shri Atul Pandey, Sr. D.R
Section 12ASection 138

221 Cognizance for Extension of Limitation, reported in [2022] 134 taxmann.com 307 (SC). Accordingly, the learned AR prayed for the admission of the appeal filed by the assessee. On the other hand, the learned DR has not controverted the prayer made by the learned AR for the assessee. 3. Heard the rival contentions of both the parties and perused

SHREE GOPAL ASHRAM,BORSAD vs. THE DCIT, CPC, BANGLORE

In the result, the appeal filed by the assessee is allowed

ITA 363/AHD/2021[2017-18]Status: DisposedITAT Ahmedabad15 Jun 2022AY 2017-18

Bench: Shri Waseem Ahmed & Shri Siddhartha Nautiyal

For Appellant: Shri B.T. Thakkar, A.RFor Respondent: Shri Abhimanyu Singh Yadav, Sr.D.R
Section 10Section 12ASection 138Section 143(1)

1) of the Income Tax Act, 1961 (here-in-after referred to as "the Act") relevant to the Assessment Year 2016-17 & 2017-18. ITA nos.362-363/AHD/2021 A.Y.s 2016-17 & 2017-18 2 2. At the outset, we note that the order of the learned CIT-A was served upon the assessee dated 31 August 2020 but the appeals were presented

SHREE GOPAL ASHRAM,BORSAD vs. THE DCIT, CPC, BANGLORE

In the result, the appeal filed by the assessee is allowed

ITA 362/AHD/2021[2016-17]Status: DisposedITAT Ahmedabad15 Jun 2022AY 2016-17

Bench: Shri Waseem Ahmed & Shri Siddhartha Nautiyal

For Appellant: Shri B.T. Thakkar, A.RFor Respondent: Shri Abhimanyu Singh Yadav, Sr.D.R
Section 10Section 12ASection 138Section 143(1)

1) of the Income Tax Act, 1961 (here-in-after referred to as "the Act") relevant to the Assessment Year 2016-17 & 2017-18. ITA nos.362-363/AHD/2021 A.Y.s 2016-17 & 2017-18 2 2. At the outset, we note that the order of the learned CIT-A was served upon the assessee dated 31 August 2020 but the appeals were presented

VASNA EDUCATION TRUST, VASNA,BORSAD vs. THE DCIT, CPC, BANGLORE

In the result appeal of the assessee is allowed

ITA 364/AHD/2021[2017-18]Status: DisposedITAT Ahmedabad15 Jun 2022AY 2017-18

Bench: Shri Waseem Ahmed & Shri Siddhartha Nautiyal

For Appellant: Shri B.T. Thakkar, A.RFor Respondent: Shri Abhimanyu Singh Yadav, Sr.D.R
Section 10Section 12ASection 138Section 143(1)

1) of the Income Tax Act, 1961 (here-in-after referred to as "the Act") relevant to the Assessment Year 2017-18. A.Y.2017-18 2 2. At the outset, we note that the order of the learned CIT-A was served upon the assessee dated 31 August 2020 but the appeal was presented before the Tribunal against the order

BHETASI KELVANI MANDAL,BHETASI vs. THE DCIT CPC, BANGLORE

In the result, the appeal filed by the assessee is allowed

ITA 361/AHD/2021[2017-18]Status: DisposedITAT Ahmedabad15 Jun 2022AY 2017-18

Bench: Shri Waseem Ahmed & Shri Siddhartha Nautiyal

For Appellant: Shri B.T. Thakkar, A.RFor Respondent: Shri Abhimanyu Singh Yadav, Sr.D.R
Section 10Section 12ASection 138Section 143(1)

1) of the Income Tax Act, 1961 (here-in-after referred to as "the Act") relevant to the Assessment Year 2016-17 & 2017-18. ITA nos.360-361/AHD/2021 A.Y.s 2016-17 & 2017-18 2 2. At the outset, we note that the order of the learned CIT-A was served upon the assessee dated 31 August 2020 but the appeals were presented

BHETASI KELVANI MANDAL,BHETASI vs. THE DCIT CPC, BANGLORE

In the result, the appeal filed by the assessee is allowed

ITA 360/AHD/2021[2016-17]Status: DisposedITAT Ahmedabad15 Jun 2022AY 2016-17

Bench: Shri Waseem Ahmed & Shri Siddhartha Nautiyal

For Appellant: Shri B.T. Thakkar, A.RFor Respondent: Shri Abhimanyu Singh Yadav, Sr.D.R
Section 10Section 12ASection 138Section 143(1)

1) of the Income Tax Act, 1961 (here-in-after referred to as "the Act") relevant to the Assessment Year 2016-17 & 2017-18. ITA nos.360-361/AHD/2021 A.Y.s 2016-17 & 2017-18 2 2. At the outset, we note that the order of the learned CIT-A was served upon the assessee dated 31 August 2020 but the appeals were presented

KELAVANI MANDAL VALVOD TRUSTEE,BORSAD vs. THE DCIT CPC, BANGLORE

In the result appeal of the assessee is allowed

ITA 357/AHD/2021[2017-18]Status: DisposedITAT Ahmedabad02 Sept 2022AY 2017-18

Bench: Shri Waseem Ahmed & Shri T.R. Senthil Kumarआयकर अपील सं./Ita No. 357/Ahd/2021 िनधा"रण वष"/Asstt. Year:2017-2018 Kelvani Mandal Valvod Trustee, D.C.I.T., C/O Sarvajanik High School, Vs. Cpc , Valvod, Borsad, Banglore. Anand-388530. Pan: Aaatk2450L

For Appellant: Shri B.T. Thakkar, A.RFor Respondent: Shri Ravindra, Sr. D.R
Section 10Section 12ASection 138Section 143(1)

1) of the Income Tax Act, 1961 (here-in-after referred to as "the Act") relevant to the Assessment Year 2017-18. A.Y. 2017-18 2 2. At the outset, we note that the order of the learned CIT-A was served upon the assessee dated 03rd September 2020 but the appeal was presented before the Tribunal against the order