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10 results for “condonation of delay”+ Section 234Fclear

Sorted by relevance

Hyderabad24Ahmedabad10Mumbai5Bangalore4Pune3Rajkot1Jaipur1Kolkata1Lucknow1Nagpur1

Key Topics

Section 1112Section 234A8Addition to Income8Penalty7Section 250(6)6Limitation/Time-bar6Section 271A5Section 1545Section 143(1)

SHIKSHA FOUNDATION,AHMEDABAD vs. THE ITO, WARD-2 (EXEMP), AHMEDABAD

In the result, the appeal of the assessee is allowed

ITA 441/AHD/2024[2018-19]Status: DisposedITAT Ahmedabad14 Jun 2024AY 2018-19

Bench: Ms. Annapurna Gupta (Accountant Member), Shri Siddhartha Nautiyal (Judicial Member)

For Appellant: Shri Divyang Shah, A.RFor Respondent: Shri Santosh Kumar, Sr. D.R
Section 11Section 119Section 12ASection 143(1)Section 143(1)(a)Section 250

condone such delay. Accordingly, the Gujarat High Court directed that the order of rectification under section 154 be quashed 7.3 In the case of JCIT v. Gujarat Energy Development Agency154 taxmann.com 348 (Ahmedabad - Trib.), the ITAT held that where assessee, a charitable trust, filed audit report in Form No. 10B during assessment proceedings, Assessing Officer could not have denied exemption

5
Section 1484
Section 270A3
Undisclosed Income3

NIKANTH (NAROL) CO. OP. SHOPS & OFF SOCIETY LIMITED,AHMEDABAD vs. THE INCOME TAX OFFICER, WARD-1(1)(1), AHMEDABAD

In the result, assessee’s appeal is allowed for statistical purposes subject to the above directions

ITA 1814/AHD/2024[2018-19]Status: DisposedITAT Ahmedabad23 Jan 2025AY 2018-19

Bench: Shri Siddhartha Nautiyal & Shri Makarand V. Mahadeokarआयकर अपील सं /Ita No.1814/Ahd/2024 िनधा"रण वष" /Assessment Year : 2018-19 Nikanth (Narol) Co-Op. Shops & The Income Tax Officer बनाम Off Society Limited Ward-1(1)(1) / 299 & 230/3 Paiki Ahmedabad – 380 015 V/S. Opp. Gokul Petrol Pump Narol Char Rasta Ahmedabad – 382 405 (Gujarat) "थायी लेखा सं./Pan: Aaban 2595 B (अपीलाथ$/ Appellant) (%& यथ$/ Respondent) Assessee By : Ms. Preyashi Tated, Ar Revenue By : Shri B.P. Srivastav, Sr.Dr सुनवाई की तारीख/Date Of Hearing : 21/01/2025 घोषणा की तारीख /Date Of Pronouncement: 23/01/2025 आदेश/O R D E R Per Makarand V. Mahadeokar, Am:

For Appellant: Ms. Preyashi Tated, ARFor Respondent: Shri B.P. Srivastav, Sr.DR
Section 147Section 148Section 234FSection 270A

Section 234F of the Act for non-filing of return were initiated. 3. Aggrieved by the order of the AO, the assessee filed an appeal before the CIT(A). However, the appeal was delayed by 18 days. The assessee submitted that the delay occurred because the chairman of the appellant society was illiterate and unaware of the legal procedures

KAIDVANA MUVADA P DUDH UTPADAK SAHKARI MANDALI LIMITED,PANCHMAHAL vs. THE ITO, WARD-1, GODHRA

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

ITA 2325/AHD/2025[2019-20]Status: DisposedITAT Ahmedabad10 Mar 2026AY 2019-20

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

For Appellant: Shri Mehul K. Patel, AdvocateFor Respondent: Shri C Dharani Nath, Sr. DR
Section 234ASection 250(6)Section 271ASection 69C

section 234A, 234B and 234F of the Income Tax Act, 1961. 7.0 The appellant craves leave to add to, alter, delete or modify any of the above grounds of appeal either before or at the time of hearing of this appeal.” 3. At the outset, we observe that the assessee has filed application for condonation of delay

THE SIMALIYA DUDH UTPADAK SAHAKARI MANDLI LIMITED,PANCHMAHAL vs. THE ITO, WARD-1, GODHRA

In the result, the appeal of the assessee is partly allowed

ITA 2442/AHD/2025[2019-20]Status: DisposedITAT Ahmedabad09 Apr 2026AY 2019-20

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

For Appellant: Shri M K Patel, AdvocateFor Respondent: Smt. Ananya Kulshresth, Sr. DR
Section 147Section 234ASection 250(6)Section 270ASection 69C

234F of the Income Tax Act, 1961. 8. The appellant craves leave to add to, alter, delete or modify any of the above grounds of appeal either before or at the time of hearing of this appeal.” 3. The brief facts of the case are that the assessee is a primary milk co- operative society engaged in collecting milk from

WORLD YOUTH HEART FEDERATION - INDIA,VADODARA vs. CPC BANGALORE, INCOME TAX OFFICER-(EXEMPTION) BARODA, VADODARA

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

ITA 1958/AHD/2024[2022-23]Status: DisposedITAT Ahmedabad03 Jan 2025AY 2022-23

Bench: Ms. Suchitra Kamble

For Appellant: Shri Himanshu Gandhi, A.RFor Respondent: Shri C Dharani Nath, Sr. D.R
Section 11Section 11(1)(a)Section 12ASection 154Section 234ASection 8

condone the delay in filling Form 10B and this mistake is rectifiable under section 154 of Income Tax Act, 1961. 4. Ground 4. On the facts and circumstances of the case and law, the Ld. CIT(A) erred in denying exemption of Rs. 14,08,696 claimed under section 11 of Income Tax Act, 1961 being expenses incurred for object

THE VANDELI DUDH UTPADAK SAHAKARI MANDLI LTD,PANCHMAHAL vs. THE ITO, WARD-1, GODHRA

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

ITA 1875/AHD/2025[2019-20]Status: DisposedITAT Ahmedabad25 Feb 2026AY 2019-20

Bench: Ms. Suchitra Kambleassessment Year 2019-20

For Appellant: Shri M.K. Patel, AdvocateFor Respondent: Shri Rameshwar P. Meena, Sr. D.R
Section 148Section 234ASection 250(6)Section 271ASection 68Section 80PSection 80P(2)(d)

234F of the Income Tax Act, 1961. 9.0 The appellant craves leave to add to, alter, delete or modify any of the above grounds of appeal either before or at the time of hearing of this appeal.” 3. The assessee is a non-filer and as per the data available, the Assessing Officer observed that during the year under consideration

THE KARA DUDH UTPADAK SAHKARI MANDLI LTD.,AHMEDABAD vs. THE ITO, WARD-1, GODHRA

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

ITA 2414/AHD/2025[2019-20]Status: HeardITAT Ahmedabad16 Jan 2026AY 2019-20

Bench: Dr. B.R.R. Kumar, Vice- & Ms. Suchitra Kamblethe Kara Dudh Utpadak Sahkari The Income Tax Vs. Mandli Ltd. Officer, Kara Kanjipani Ward-1, Godhra Jambughoda Godhra – 389 001 Panchmahal – 389 390

For Appellant: Shri M.K. Patel, AdvocateFor Respondent: -None-
Section 234ASection 250(6)Section 270A

section 234A, 2348 and 234F of the Income Tax Act, 1961. 7.0 The appellant craves leave to add to, alter, delete or modify any of the above grounds of appeal either before or at the time of hearing of this appeal.” 3. Delay condoned

TIMBA MUVADI DUDH MANDALI,MAHIASAGAR vs. THE ITO, WARD-1, LUNAWADA

In the result, the appeal of the assessee is allowed

ITA 1874/AHD/2025[2019-20]Status: DisposedITAT Ahmedabad11 Mar 2026AY 2019-20

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

For Appellant: Shri Mehul K Patel, ARFor Respondent: Shri Uday Kakne Kishanrao, Sr. DR
Section 234ASection 250(6)Section 271ASection 69C

Delay Condoned The captioned appeal has been filed by the assessee against the order passed by the Ld. Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre, Delhi, vide order dated 07.03.2025 relevant to the Assessment Year 2019-20. 2. The assessee has raised the following grounds of appeal: 1.0 The learned Commissioner of Income Tax (Appeals). NFAC has erred

SALIMAHMED UMARGANIBHAI VAHORA,VADODARA vs. THE ITO, WARD-1(3)(1), VADODARA

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

ITA 1595/AHD/2025[2017-18]Status: DisposedITAT Ahmedabad07 Nov 2025AY 2017-18

Bench: Dr. B.R.R. Kumar, Vice-Shri Siddhartha Nautiyalsalimahmed Umarganibhai The Income Tax Officer, Vs. Vahora, Ward-1(3)(1), Vahorawad Bazar, Vadodara. Nr. Nagar Palika, Padra, Vadodara-391440. [Pan :Ajbpv8394 C] (Appellant) .. (Respondent) Appellant By : Shri M K Patel, Ar Respondent By: Shri Ravindra, Sr. Dr Date Of Hearing 04.11.2025 Date Of Pronouncement 07.11.2025

For Appellant: Shri M K Patel, ARFor Respondent: Shri Ravindra, Sr. DR
Section 234ASection 250(6)Section 271ASection 69A

Delay Condoned This appeal is filed by the Assessee against the appellate order dated 27.05.2025 passed by the Commissioner of Income Tax (Appeals)National Faceless Appeal Centre, Delhi, relating to the Assessment Year 2017-18. 2. The assessee has raised the following grounds of appeal: 1.0 The learned Commissioner of Income Tax (Appeals), NFAC has erred

UDAY RAMESH NAYAK,VADODARA vs. THE ACIT, CIRCLE - INT. TAXATION, VADODARA

In the result, the appeal of the assessee is allowed

ITA 415/AHD/2024[2018-19]Status: DisposedITAT Ahmedabad19 Mar 2025AY 2018-19

Bench: Shri Siddhartha Nautiyal & Shri Makarand V. Mahadeokar

For Appellant: Shri Sanket Bakshi, A.RFor Respondent: Dr. Sanjay K. Lal, CIT DR
Section 234ASection 234BSection 234FSection 271ASection 69

234F of Rs.10,000 under the Act. Uday Ramesh Nayak vs. ACIT Asst.Year –2018-19 - 2– 6. The AO erred in fact and in law in initiating proceedings u/s.271AAC of the Act. 7. The Appellant reserves the right to alter, amend, substitute, delete or modify all or any of the above grounds of objections.” 3. At the outset, we observe