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541 results for “condonation of delay”+ Condonation of Delayclear

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Key Topics

Addition to Income63 Condonation of Delay62 Section 14458 Section 250(6)56 Section 25051 Natural Justice46 Section 153A41 Section 44A38 Section 143(3)

DERA SWAMI JAGAT GIRI TRUST ( REGD),PATHANKOT vs. COMMISSIONER ODF INCOME TAX ( EXEMPTIONS), CHANDIGARH

In the result, the appeal of the assesse society is allowed in the terms indicated as above

ITA 118/ASR/2020[2019-20]Status: DisposedITAT Amritsar21 Feb 2022AY 2019-20

Bench: Sh. Ravish Sood & Dr. M. L. Meena

For Appellant: Shri P. N . Arora, AdvocateFor Respondent: Shri Sunil Gautam, CIT(D.R.)

Section 12ASection 12A(1)(b)Section 192

condoning the delay and the worthy CIT(E) should have condoned the delay in view of CBDT

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

Showing 1–20 of 541 · Page 1 of 28

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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

condonation of delay in filing appeals beyond the limitation period, the courts are empowered to condone the delay

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

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

condonation of delay in filing appeals beyond the limitation period, the courts are empowered to condone the delay

BHAI DAYA SINGH JI BHAI DHARAM SINGH JI NISHKAM SATSANG SABHA,LUDHIANA vs. THE COMMISSIONER OF INCOME-TAX (EXEMPTIONS), CHANDIGARH

Accordingly. 22. In the combined result, both appeals (ITA No.728 & 732/SRT/2023) are allowed for statistical purposes in above terms

ITA 257/ASR/2025[2025-2026]Status: DisposedITAT Amritsar22 Aug 2025AY 2025-2026

Bench: Sh. Udayan Das Gupta & Sh. Khettra Mohan Roy

Section 80GSection 80G(5)Section 80G(5)(iii)

delay in filing application for registration u/s 12A, was allowable / condoned, hence, we condone the delay

BHAI DAYA SINGH JI BHAI HIMMAT SINGH JI NISHKAM SATSANG SABHA THROUGH ITS MANAGING TRUSTEE,LUDHIANA, PUNJAB vs. THE COMMISSIONER OF INCOME-TAX (EXEMPTIONS), CHANDIGARH

Accordingly. 22. In the combined result, both appeals (ITA No.728 & 732/SRT/2023) are allowed for statistical purposes in above terms

ITA 258/ASR/2025[2025-2026]Status: DisposedITAT Amritsar22 Aug 2025AY 2025-2026

Bench: Sh. Udayan Das Gupta & Sh. Khettra Mohan Roy

Section 80GSection 80G(5)Section 80G(5)(iii)

delay in filing application for registration u/s 12A, was allowable / condoned, hence, we condone the delay

PUNJAB STATE WAREHOUSING CORPORATION,HOSHIARPUR vs. INCOME TAX OFFICER - TDS-1, JALANDHAR

In the result, the appeals filed are allowed for statistical purpose

ITA 646/ASR/2019[2014-15]Status: DisposedITAT Amritsar31 Jan 2023AY 2014-15

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

Section 156Section 194CSection 249Section 264Section 5

Condonation of delay :- Sufficient cause:- for the purpose of condonation of delay should be interpreted with

PUNJAB STATE WAREHOUSING CORPORATION,HOSHIARPUR vs. INCOME TAX OFFICER TDS-1`, JALANDHAR

In the result, the appeals filed are allowed for statistical purpose

ITA 644/ASR/2019[2012-13]Status: DisposedITAT Amritsar31 Jan 2023AY 2012-13

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

Section 156Section 194CSection 249Section 264Section 5

Condonation of delay :- Sufficient cause:- for the purpose of condonation of delay should be interpreted with

PUNJAB STATE WAREHOUSING CORPORATION,HOSHIARPUR vs. INCOME TAX OFFICER TDS-1, JALANDHAR

In the result, the appeals filed are allowed for statistical purpose

ITA 645/ASR/2019[20103-14]Status: DisposedITAT Amritsar31 Jan 2023

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

Section 156Section 194CSection 249Section 264Section 5

Condonation of delay :- Sufficient cause:- for the purpose of condonation of delay should be interpreted with

MESERS KASHMIR ROAD LINES,JAMMU vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, JAMMU

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

ITA 547/ASR/2018[2013-14]Status: DisposedITAT Amritsar22 Sept 2020AY 2013-14

Bench: Itat, Amritsar & Handed Over The Appeal Papers To His Assistant For Deposit Of Appeal Fee & Sending The Same To Amritsar After Getting Signed From The Assessee, However It Was Later Found That The Assistant Of Him Failed To Deposit The Appeal Fee & Also Failed To File The Appeal In The Registry Of The Itat, Amritsar & Therefore Due To Such Circumstances, The Appeal Got Delayed In Filling Before The Itat, Amritsar, However The Same Was Filed Belatedly Through The Local Senior Counsel Sh. Padam Behal (Ld. Chartered Accountant) On Dated 12/07/2018 & Consequently Resulted Into Delay Of 124 Days In Filling Of The Appeal. The Assessee Also Felt Regret & Submitted That There Was Bonafide Reason For The Delay & The Same Was Unintentional.

For Appellant: Sh. Padam Bahl (Ld. C.A.)For Respondent: Sh. Charan Dass (Ld. D.R.)

Section 250(6)Section 5

condonation of delay. What is required to be seen as to whether a party seeking condonation of delay

THE INCOME TAX OFFICER, TARN TARAN vs. ESTATE OF LATE SH. JAGIR SINGH BHULLAR, TARN TARAN

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

ITA 591/ASR/2015[2007-08]Status: DisposedITAT Amritsar30 Dec 2019AY 2007-08

Bench: Shri N.K. Choudhry, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita Nos.306/Asr/2014 & 591/Asr/2015 ("नधा"रणवष" / Assessment Year: 2007-08) Estate Of Sh. Jagir Singh Bhullar Vs. Income Tax Officer, Through S. Jasbir—Singh Ward-1(3), Bhullar, Tarn Taran, E-250 Ranjit Avenue, Amritsar, Punjab. Punjab.

For Appellant: Sh. Padam Bahl, CAFor Respondent: Sh. Charan Dass , DR

Section 143(3)Section 147Section 168Section 263Section 271(1)

delayed by 460 days and Assessee has filed condonation petitions praying for condonation of delay. The Ld. DR for the Revenue

ESTATE OF SH. JAGIR SINGH BHULLAR,AMRITSAR. vs. THE INCOME TAX OFFICER, TARN TARAN

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

ITA 306/ASR/2014[2007-08]Status: DisposedITAT Amritsar30 Dec 2019AY 2007-08

Bench: Shri N.K. Choudhry, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita Nos.306/Asr/2014 & 591/Asr/2015 ("नधा"रणवष" / Assessment Year: 2007-08) Estate Of Sh. Jagir Singh Bhullar Vs. Income Tax Officer, Through S. Jasbir—Singh Ward-1(3), Bhullar, Tarn Taran, E-250 Ranjit Avenue, Amritsar, Punjab. Punjab.

For Appellant: Sh. Padam Bahl, CAFor Respondent: Sh. Charan Dass , DR

Section 143(3)Section 147Section 168Section 263Section 271(1)

delayed by 460 days and Assessee has filed condonation petitions praying for condonation of delay. The Ld. DR for the Revenue

M.K HOTELS & RESORTS LIMITED,AMRITSAR vs. ASSISTANT COMMISSIONE OF INCOME TAX CIRCLE-1, AMRITSAR

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

ITA 57/ASR/2021[2010-11]Status: DisposedITAT Amritsar01 Mar 2023AY 2010-11

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

Section 139Section 143(1)Section 245Section 250oSection 80I

condonation of delay which is annexed in APB page 6: “Honourable Sir/ Madam Re: Application for condonation

AMANDIP SIINGH,HOUSE NO. NEAR NEHAR PATTI vs. ITO WARD 1, TARN TARAN, ITO WARD , TARN TARAN SARHALI ROAD

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

ITA 414/ASR/2024[2013-14]Status: DisposedITAT Amritsar22 Aug 2025AY 2013-14

Bench: Shri Udayan Das Gupta & Shri Brajesh Kumar Singh[Assessment Year: 2013-14]

Section 147Section 148Section 154Section 221(1)Section 250

delay in the fling of appeal and did not make any request for the condonation of delay

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)

condoned, and the appeals are admitted, however, if the delay is not condoned and the appeal is not admitted

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)

condoned, and the appeals are admitted, however, if the delay is not condoned and the appeal is not admitted

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)

condoned, and the appeals are admitted, however, if the delay is not condoned and the appeal is not admitted

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)

condoned, and the appeals are admitted, however, if the delay is not condoned and the appeal is not admitted

SMT. RAJINDER KAUR,HOSHIARPUR vs. INCOME TAX OFFICER WARD, DASUYA

In the result, appeal of the assessee is allowed

ITA 171/ASR/2022[2011-12]Status: DisposedITAT Amritsar22 Mar 2023AY 2011-12

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

For Appellant: Sh. Surinder Mahajan, CAFor Respondent: Sh. S. R. Kaushik, CIT-DR

Section 1Section 143(3)Section 148Section 263

delay is deliberate, then the Court should not accept the explanation. It held that while condoning the delay

M/S BHAGWATI COLONIZERS PT. LTD,MANSA vs. THE INCOME TAX OFFICER, MANSA

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

ITA 169/ASR/2015[2006-07]Status: DisposedITAT Amritsar25 Nov 2019AY 2006-07

Bench: Sh. N.K.Choudhry & Dr. A.L.Saini

For Appellant: Sh. P. N. Arora (Ld. Adv.)For Respondent: Sh. Amar Pal Meena (Ld. DR)

condoning the delay. The question regarding the correctness of the Tribunal’s holding that the delay is not to be condoned

VOLUNTARY MEDCARE SOCIETY,SRINAGAR vs. INCOME TAX OFFICER ( EXEMPTIONS) WARD , JAMMU

In the result, the appeal of the assessee ITA No

ITA 262/ASR/2023[2018-19]Status: DisposedITAT Amritsar22 Nov 2023AY 2018-19

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

Section 11Section 12ASection 12A(1)Section 12A(1)(b)Section 139Section 139(1)Section 139(4)Section 143(1)Section 154Section 250

condonation of delay not mentioned above, the power of condonation of delay u/s 119(2)(b) of the Act will