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322 results for “condonation of delay”+ Addition to Incomeclear

Sorted by relevance

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Key Topics

Addition to Income96Section 14493Section 250(6)74Natural Justice49Disallowance45Condonation of Delay41Depreciation37Section 153A32Section 143(3)

BAHADUR KE TEXTILES & KNITWEAR ASSOCIATION,LUDHIANA vs. COMMISSIONER OF INCOME TAX (EXEMPTIONS), CHANDIGARH

The appeals of the assessee are disposed off in the terms indicated as above

ITA 86/ASR/2020[2019-20]Status: DisposedITAT Amritsar11 Aug 2022AY 2019-20

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: Sh. Sudhir SehgalFor Respondent: Sh. Amlendu Nath Misra, CIT DR
Section 12ASection 2(15)Section 25

condone the delay and admit the appeals on merits. 16. At the time of hearing, the Ld. Counsel invited our attention to para 2 of the order of CIT(E), dated 31.07.2018, wherein the Ld. CIT(E) had ITA Nos. 501 & 86/Asr/2019&2020 10 Bahadur Ke Textiles & Knitwear Association v. CIT discussed aims and objects of the company

BAHUDER KE TEXTILES AND KNITWEARS ASSOCIATION,LUDHIANA vs. COMMISSIONER OF INCOME TAX ( EXEMPTION ) , CHANDIGARH

Showing 1–20 of 322 · Page 1 of 17

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30
Section 14828
Section 25027
Section 6827

The appeals of the assessee are disposed off in the terms indicated as above

ITA 501/ASR/2019[2019-20]Status: DisposedITAT Amritsar11 Aug 2022AY 2019-20

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: Sh. Sudhir SehgalFor Respondent: Sh. Amlendu Nath Misra, CIT DR
Section 12ASection 2(15)Section 25

condone the delay and admit the appeals on merits. 16. At the time of hearing, the Ld. Counsel invited our attention to para 2 of the order of CIT(E), dated 31.07.2018, wherein the Ld. CIT(E) had ITA Nos. 501 & 86/Asr/2019&2020 10 Bahadur Ke Textiles & Knitwear Association v. CIT discussed aims and objects of the company

VEENA KHINDRI,SRINAGAR vs. INCOME TAX OFFICER WARD-1, SRINAGAR

In the result, Assessee's appeal is allowed

ITA 443/ASR/2024[2021-22]Status: DisposedITAT Amritsar10 Mar 2025AY 2021-22
For Appellant: Shri Rohit Kapoor, CAFor Respondent: Mrs. Neelam Sharma, Sr. DR
Section 115BSection 139(1)Section 143(1)Section 250Section 250(6)

condonation of delay.\n6.\nBrief facts of the case as per the order of the Addl. CIT(A) is as\nunder:-\n\"The appellant is an individual and has filed its\nreturn\nof income for A.Y. 2021-22 on 25/03/2022 (revised\nreturn) showing taxable income of Rs. 12,65,180/-.\nThe Assessing Officer vide order

LATE SH BHAGAT CHAJJU RAM MEMORIAL TRUST,JAMMU vs. ITO EXEMPTION, JAMMU

In the result, the captioned four appeals of the assessee are allowed for

ITA 499/ASR/2024[2019-20]Status: DisposedITAT Amritsar26 Sept 2025AY 2019-20

Bench: Dr. M. L. Meena & Sh. Udayan Dasgupta(Physical Hearing)

Section 11Section 143(1)Section 143(3)

Income Tax Act, 1961. 2. There was a short delay of 3 days in filing these before the Tribunal. Considering the genuine reason for the shot Delay of 3 days in filing these appeals and no objection of learned additional CIT DR to the request of the assessee condonation

LATE SH BHAGAT CHAJJU RAM,JAMMU vs. ITO EXEMPTION JAMMU, JAMMU

In the result, the captioned four appeals of the assessee are allowed for

ITA 498/ASR/2024[2018-19]Status: DisposedITAT Amritsar26 Sept 2025AY 2018-19

Bench: Dr. M. L. Meena & Sh. Udayan Dasgupta(Physical Hearing)

Section 11Section 143(1)Section 143(3)

Income Tax Act, 1961. 2. There was a short delay of 3 days in filing these before the Tribunal. Considering the genuine reason for the shot Delay of 3 days in filing these appeals and no objection of learned additional CIT DR to the request of the assessee condonation

LATE SH BHAGAT CHAJJU RAM MEMORIAL TRUST,JAMMU vs. ITO EXEMPTION, JAMMU

In the result, the captioned four appeals of the assessee are allowed for

ITA 500/ASR/2024[2022-23]Status: DisposedITAT Amritsar26 Sept 2025AY 2022-23

Bench: Dr. M. L. Meena & Sh. Udayan Dasgupta(Physical Hearing)

Section 11Section 143(1)Section 143(3)

Income Tax Act, 1961. 2. There was a short delay of 3 days in filing these before the Tribunal. Considering the genuine reason for the shot Delay of 3 days in filing these appeals and no objection of learned additional CIT DR to the request of the assessee condonation

LATE SH BHAGAT CHAJJU RAM MEMORIAL TRUST,JAMMU vs. ITO, JAMMU

In the result, the captioned four appeals of the assessee are allowed for

ITA 497/ASR/2024[2017-18]Status: DisposedITAT Amritsar26 Sept 2025AY 2017-18

Bench: Dr. M. L. Meena & Sh. Udayan Dasgupta(Physical Hearing)

Section 11Section 143(1)Section 143(3)

Income Tax Act, 1961. 2. There was a short delay of 3 days in filing these before the Tribunal. Considering the genuine reason for the shot Delay of 3 days in filing these appeals and no objection of learned additional CIT DR to the request of the assessee condonation

SHRI GAMDOOR SINGH ,MANSA vs. INCOME TAX OFFICER WARD- 1 (5), MANSA

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

ITA 149/ASR/2023[2013-14]Status: DisposedITAT Amritsar07 Jul 2023AY 2013-14

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 68

income from agricultural land. As such, addition confirmed is unjustified and uncalled for. The same be deleted. 4. That the learned CIT(A) has erred both in law and on facts by upholding addition of Rs. 9,10,000/- without appreciating the explanation furnished and material already placed on record before the A.O. As such no addition is called

AMARJOT SINGH VILLAGE BABEHALI DISTT GURDASPUR,GURDASPUR vs. INCOME TAX OFFICER WARD GURDASPUR, GURDASPUR

In the result, all the five appeals filed by the assessee are allowed for statistical

ITA 101/ASR/2025[2015-2016]Status: DisposedITAT Amritsar07 Oct 2025AY 2015-2016

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta

For Appellant: Sh. P. N. Arora, Adv
Section 142(1)Section 143(3)Section 147Section 148Section 250Section 69

Income Tax Act, 1961 which has emanated from the order of the AO, NFAC, Delhi passed u/s 144 r.w.s. 147 of the Act, 1961 dated 14.03.2022. 20. Condonation of delay: This appeal is filed belatedly by thirty-seven days (37 days), and an application is filed by assessee praying for condonation of delay on medical grounds that the assessee

AMARJOT SINGH VILLAGE BABEHALI DISTT GURDASPUR,GURDASPUR vs. INCOME TAX OFFICER WARD GURDASPUR, GURDASPUR

In the result, all the five appeals filed by the assessee are allowed for statistical

ITA 102/ASR/2025[2017-2018]Status: DisposedITAT Amritsar07 Oct 2025AY 2017-2018

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta

For Appellant: Sh. P. N. Arora, Adv
Section 142(1)Section 143(3)Section 147Section 148Section 250Section 69

Income Tax Act, 1961 which has emanated from the order of the AO, NFAC, Delhi passed u/s 144 r.w.s. 147 of the Act, 1961 dated 14.03.2022. 20. Condonation of delay: This appeal is filed belatedly by thirty-seven days (37 days), and an application is filed by assessee praying for condonation of delay on medical grounds that the assessee

AMARJOT SINGH,VILLAGE BABEHALI DISTT GURDASPUR vs. INCOME TAX OFFICER GURDASPUR, GURDASPUR

In the result, all the five appeals filed by the assessee are allowed for statistical

ITA 598/ASR/2024[2017-2018]Status: DisposedITAT Amritsar07 Oct 2025AY 2017-2018

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta

For Appellant: Sh. P. N. Arora, Adv
Section 142(1)Section 143(3)Section 147Section 148Section 250Section 69

Income Tax Act, 1961 which has emanated from the order of the AO, NFAC, Delhi passed u/s 144 r.w.s. 147 of the Act, 1961 dated 14.03.2022. 20. Condonation of delay: This appeal is filed belatedly by thirty-seven days (37 days), and an application is filed by assessee praying for condonation of delay on medical grounds that the assessee

AMARJOT SINGH VILLAGE BABEHALI DISTT GURDASPUR,GURDASPUR vs. INCOME TAX OFFICER WARD GURDASPUR G T ROAD GURDASPUR, GURDASPUR

In the result, all the five appeals filed by the assessee are allowed for statistical

ITA 103/ASR/2025[2017-2018]Status: DisposedITAT Amritsar07 Oct 2025AY 2017-2018

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta

For Appellant: Sh. P. N. Arora, Adv
Section 142(1)Section 143(3)Section 147Section 148Section 250Section 69

Income Tax Act, 1961 which has emanated from the order of the AO, NFAC, Delhi passed u/s 144 r.w.s. 147 of the Act, 1961 dated 14.03.2022. 20. Condonation of delay: This appeal is filed belatedly by thirty-seven days (37 days), and an application is filed by assessee praying for condonation of delay on medical grounds that the assessee

AMARJOT SINGH,GURDASPUR vs. INCOME TAX OFFICER WARD GURDASPUR, GURDASPUR

In the result, all the five appeals filed by the assessee are allowed for statistical

ITA 597/ASR/2024[2015-2016]Status: DisposedITAT Amritsar07 Oct 2025AY 2015-2016

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta

For Appellant: Sh. P. N. Arora, Adv
Section 142(1)Section 143(3)Section 147Section 148Section 250Section 69

Income Tax Act, 1961 which has emanated from the order of the AO, NFAC, Delhi passed u/s 144 r.w.s. 147 of the Act, 1961 dated 14.03.2022. 20. Condonation of delay: This appeal is filed belatedly by thirty-seven days (37 days), and an application is filed by assessee praying for condonation of delay on medical grounds that the assessee

SHRI AMRITPAL SINGH (PROP),JALANDHAR vs. PRINCIPAL COMMISSIONER OF INCOME TAX- 1, JALANDHAR

In the result, appeal of the assessee ITA No

ITA 425/ASR/2019[2014-15]Status: DisposedITAT Amritsar13 Sept 2023AY 2014-15

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 110Section 263Section 54D

delay for 14 days is condoned. 3. The assessee has taken the following grounds: “1. That in the facts and circumstances of the case and in law, the order passed by worthy PCIT -1 is arbitrary, whimsical, bad in law and deserves to be quashed. 2. That in the facts and circumstances of the case and in law, the order

SHRI NITIN SEHGAL,JALANDHAR vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-3, JALANDHAR

In the result, the appeal of the assessee is dismissed

ITA 7/ASR/2022[2017-18]Status: DisposedITAT Amritsar15 May 2023AY 2017-18

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 143(3)Section 5

Income Tax Act, 1961. 3. That the Ld. CIT(A) gravelly erred in sustaining addition of Rs. 6,50,000/- in respect of cash seized from the assessee. 3.1 That while sustaining the addition, the Ld. CIT(A) did not appreciate the source of amounts and the cash flow chart filed during the assessment proceedings. 4. That the appellant begs

SHRI JASWANT SINGH,JALANDHAR vs. INCOME TAX OFFICER WARD - 4 (3), JALANDHAR

In the result, the appeal of assessee in ITA No

ITA 220/ASR/2023[2010-11]Status: DisposedITAT Amritsar30 Aug 2023AY 2010-11

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 144Section 147Section 249(2)Section 250Section 271(1)(c)

Income Tax Officer, Ward-4, Phagwara order passed u/s 144/147 and u/s 271(1)(c) of the Act. I.T.A. Nos.217 to 220/Asr/2023 2 Assessment Year: 2010-11 2. The appeal of the assessee was filed with delay of 3 days. The ld. AR explained that the delay of 3 days is due to postal delay and it is negligible

SHRI JASWANT SINGH ,JALANDHAR vs. INCOME TAX OFFICER WARD -4, PHAGWARA

In the result, the appeal of assessee in ITA No

ITA 217/ASR/2023[2010-011]Status: DisposedITAT Amritsar30 Aug 2023AY 2010-011

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 144Section 147Section 249(2)Section 250Section 271(1)(c)

Income Tax Officer, Ward-4, Phagwara order passed u/s 144/147 and u/s 271(1)(c) of the Act. I.T.A. Nos.217 to 220/Asr/2023 2 Assessment Year: 2010-11 2. The appeal of the assessee was filed with delay of 3 days. The ld. AR explained that the delay of 3 days is due to postal delay and it is negligible

SHRI JASWANT SINGH ,JALANDHAR vs. INCOME TAX OFFICER WARD -4(3), JALANDHAR

In the result, the appeal of assessee in ITA No

ITA 218/ASR/2023[2010-11]Status: DisposedITAT Amritsar30 Aug 2023AY 2010-11

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 144Section 147Section 249(2)Section 250Section 271(1)(c)

Income Tax Officer, Ward-4, Phagwara order passed u/s 144/147 and u/s 271(1)(c) of the Act. I.T.A. Nos.217 to 220/Asr/2023 2 Assessment Year: 2010-11 2. The appeal of the assessee was filed with delay of 3 days. The ld. AR explained that the delay of 3 days is due to postal delay and it is negligible

SHRI JASWANT SINGH ,JALANDHAR vs. INCOME TAX OFFICER WARD -4, PHAGWARA

In the result, the appeal of assessee in ITA No

ITA 219/ASR/2023[2010-11]Status: DisposedITAT Amritsar30 Aug 2023AY 2010-11

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 144Section 147Section 249(2)Section 250Section 271(1)(c)

Income Tax Officer, Ward-4, Phagwara order passed u/s 144/147 and u/s 271(1)(c) of the Act. I.T.A. Nos.217 to 220/Asr/2023 2 Assessment Year: 2010-11 2. The appeal of the assessee was filed with delay of 3 days. The ld. AR explained that the delay of 3 days is due to postal delay and it is negligible

M/S MEHTA INSTITUTE OF EDUCATION ,LUDHIANA vs. INCOME TAX OFFICER WARD (EXEMPTION), JALANDHAR

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

ITA 26/ASR/2019[2013-14]Status: DisposedITAT Amritsar15 Nov 2022AY 2013-14

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: Sh. Sudhir Sehgal, ARFor Respondent: Sh. S. M. Surendranath, Sr. DR
Section 10

delay of 8 days in filing appeal is hereby condoned and the appeal is allowed to be heard on merit. 4. The facts of the case in brief are that the assessee filed its return of income on 30.09.2013 declaring total income of Rs. Nil after claiming exemption u/s 10(23C) (iii) (ad) of the I.T. Act, 1961. During