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74 results for “condonation of delay”+ Section 10(46)clear

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Key Topics

Section 14495Section 153A54Addition to Income43Natural Justice39Section 250(6)36Depreciation34Disallowance34Section 12A20Section 263

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

10 B for the assessment year 2017 – 18 without hearing the petition for condonation of delay on merits with the support of written submission which reads as under: This is an appeal preferred by the assessee against the order of the Learned CIT(Exemptions), Chandigarh wherein the worthy CIT(E) has refused to condone the delay in filing Form No.10B

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

Showing 1–20 of 74 · Page 1 of 4

11
Condonation of Delay9
Section 2508
Section 143(3)8

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

10. The Ld. Counsel further relied upon the decision of M/s Bhagwati Colonizers P.Ltd. Vs. ITO in ITA No.169/Asr/2015 vide order, dated 22.10.2019 decided in favour of assessee, where the delay of 571 days on the basis of reasonable cause was condoned and copy of the judgment has been placed at pages 236 to 240 of PB-II as filed

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

10. The Ld. Counsel further relied upon the decision of M/s Bhagwati Colonizers P.Ltd. Vs. ITO in ITA No.169/Asr/2015 vide order, dated 22.10.2019 decided in favour of assessee, where the delay of 571 days on the basis of reasonable cause was condoned and copy of the judgment has been placed at pages 236 to 240 of PB-II as filed

ROYAL FURNISHER ,JAMMU vs. ASSESING OFFICER WARD- 2 (2), JAMMU

In the result appeal of the assessee bearing ITA No

ITA 54/ASR/2022[2018-19]Status: DisposedITAT Amritsar20 Dec 2022AY 2018-19

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

Section 139(1)Section 143(1)Section 2(24)(x)Section 250oSection 36Section 36(1)(va)Section 43B

condoned. 4. Tersely we advert the fact of the case. The addition was made for delayed payment of PF and ESI amount of Rs. 4,16,169/-before the close of the financial year and Rs.71,818/- on 18.04.2018 related to EPF payable. The assessee filed an I.T.A. No.54/Asr/2022 4 Assessment Year: 2018-19 appeal before

SHRI AMRIT PARKASH SEHGAL (HUF),JALANDHAR vs. INCOME TAX OFFICER WARD-2(1), JALANDHAR

In the result, the appeal of the assessee is allowed

ITA 12/ASR/2020[2014-15]Status: DisposedITAT Amritsar24 Aug 2022AY 2014-15

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

For Appellant: Sh. Surinder Mahajan, CAFor Respondent: Sh. Amlendu Nath Misra, CIT DR
Section 143(3)Section 154Section 263

condoned the delay and admit the appeal to be heard on merits. 7. The assessee has filed return declaring an income of Rs. 25,08,770/- (APB pg. no. 4-7) and that the assessment was framed u/s 143(3) of the Act by making an addition of Rs.4,26,748/- (APB pg. no. 66-67). Subsequently, proceedings

PUNNU SYNTHETICS PRIVATE LIMITED,AMRITSAR vs. INCOME TAX OFFICER WARD- 5 (4), AMRITSAR

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

ITA 35/ASR/2023[2017-18]Status: DisposedITAT Amritsar14 Jun 2023AY 2017-18

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

Section 115BSection 143(2)Section 144Section 144oSection 250(6)Section 250oSection 69A

section 69A can be invoked only when whole of such alleged money, bullion, jewellery, or valuable article has escaped assessment or remains unexplained. 10. That the appellant craves leave to add or amend the grounds of appeal before the appeal is heard and disposed off.” 3. The appeal was filed with a delay of 71 days. The assessee filed

SHRI TARA CHAND S/O SHRI GOURI SHANKER ,KATHUA vs. INCOME TAX OFFICER WARD, KATHUA

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

ITA 15/ASR/2025[2017-18]Status: DisposedITAT Amritsar30 May 2025AY 2017-18

Bench: Sh. Udayan Das Gupta & Sh. Brajesh Kumar Singh

Section 144Section 148Section 250Section 69A

delay of 44 days is condoned. The appeal of assessee is taken for hearing. 3. The assessee has taken the following grounds: “1. That the Ld. CIT(A) has erred in law and on facts dismissing the appeal, as assessee fail to file reply due to the reasons beyond his control. 2. That the Ld. CIT(A) has erred

SHRI AJAY BALI ,SAMBA vs. INCOME TAX OFFICER WARD , SAMBA

In the result, the appeal of the assessee ITA No

ITA 245/ASR/2023[2017-18]Status: DisposedITAT Amritsar20 Sept 2023AY 2017-18

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjeei.T.A. No.245/Asr/2023 Assessment Year: 2017-18

Section 143(3)Section 250Section 44ASection 69

delay of 40 days is condoned. 3. The assessee has taken the following ground: “1. That the Assessment Order dated 18/12/2019 passed by the Income Tax Officer, WardSamba u/s 143(3) of the Income Tax Act, 1961 and the order of the Learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi thereby confirming the order

MEASAGE GURU NANAK MILK PRODUCTS ,FEROZEPURCANTT vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE - 1, JALANDHAR

In the result, the particular issue u/s 153C of the Act related in ITA

ITA 585/ASR/2019[2014-15]Status: DisposedITAT Amritsar11 Aug 2022AY 2014-15

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

Section 144Section 153A

46, Chotti Baradari, Garha Income Tax, Central Road, Jalandhar. Circle, II Jalandhar. [PAN:AKTPB3999A] (Respendent) (Appellant) Appellant by Sh. Ashray Sarna, CA. Respondent by Sh.Rahul Dhawan, CIT. DR. Date of Hearing 18.05.2022 & 23.06.2022 Date of Pronouncement 11.08.2022 ORDER Per Bench: The instant appeals are directed against the order of the Commissioner of Income Tax (Appeals)-5, Ludhiana [in brevity

MEASAGE GURU NANAK MILK PRODUCTS,FEROZEPUR CANTT vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1, JALANDHAR

In the result, the particular issue u/s 153C of the Act related in ITA

ITA 583/ASR/2019[2012-13]Status: DisposedITAT Amritsar11 Aug 2022AY 2012-13

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

Section 144Section 153A

46, Chotti Baradari, Garha Income Tax, Central Road, Jalandhar. Circle, II Jalandhar. [PAN:AKTPB3999A] (Respendent) (Appellant) Appellant by Sh. Ashray Sarna, CA. Respondent by Sh.Rahul Dhawan, CIT. DR. Date of Hearing 18.05.2022 & 23.06.2022 Date of Pronouncement 11.08.2022 ORDER Per Bench: The instant appeals are directed against the order of the Commissioner of Income Tax (Appeals)-5, Ludhiana [in brevity

M/S. PINKU BATRA ,JALANDHAR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-II, JALANDHAR

In the result, the particular issue u/s 153C of the Act related in ITA

ITA 323/ASR/2017[2010-11]Status: DisposedITAT Amritsar11 Aug 2022AY 2010-11

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

Section 144Section 153A

46, Chotti Baradari, Garha Income Tax, Central Road, Jalandhar. Circle, II Jalandhar. [PAN:AKTPB3999A] (Respendent) (Appellant) Appellant by Sh. Ashray Sarna, CA. Respondent by Sh.Rahul Dhawan, CIT. DR. Date of Hearing 18.05.2022 & 23.06.2022 Date of Pronouncement 11.08.2022 ORDER Per Bench: The instant appeals are directed against the order of the Commissioner of Income Tax (Appeals)-5, Ludhiana [in brevity

MEASAGE GURU NANAK MILK PRODUCTS ,FEROZEPUR CANTT vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1, JALANDHAR

In the result, the particular issue u/s 153C of the Act related in ITA

ITA 584/ASR/2019[2013-14]Status: DisposedITAT Amritsar11 Aug 2022AY 2013-14

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

Section 144Section 153A

46, Chotti Baradari, Garha Income Tax, Central Road, Jalandhar. Circle, II Jalandhar. [PAN:AKTPB3999A] (Respendent) (Appellant) Appellant by Sh. Ashray Sarna, CA. Respondent by Sh.Rahul Dhawan, CIT. DR. Date of Hearing 18.05.2022 & 23.06.2022 Date of Pronouncement 11.08.2022 ORDER Per Bench: The instant appeals are directed against the order of the Commissioner of Income Tax (Appeals)-5, Ludhiana [in brevity

SH.RAVI NARULA ,FEROZPUR vs. DY. COMMISSIONER OF INCOME TAX, AMRITSAR

In the result, the particular issue u/s 153C of the Act related in ITA

ITA 650/ASR/2018[2014-15]Status: DisposedITAT Amritsar11 Aug 2022AY 2014-15

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

Section 144Section 153A

46, Chotti Baradari, Garha Income Tax, Central Road, Jalandhar. Circle, II Jalandhar. [PAN:AKTPB3999A] (Respendent) (Appellant) Appellant by Sh. Ashray Sarna, CA. Respondent by Sh.Rahul Dhawan, CIT. DR. Date of Hearing 18.05.2022 & 23.06.2022 Date of Pronouncement 11.08.2022 ORDER Per Bench: The instant appeals are directed against the order of the Commissioner of Income Tax (Appeals)-5, Ludhiana [in brevity

SHRI KASHMIRA SINGH,FEROZEPUR vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1, JALANDHAR

In the result, the particular issue u/s 153C of the Act related in ITA

ITA 276/ASR/2019[2014-15]Status: DisposedITAT Amritsar11 Aug 2022AY 2014-15

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

Section 144Section 153A

46, Chotti Baradari, Garha Income Tax, Central Road, Jalandhar. Circle, II Jalandhar. [PAN:AKTPB3999A] (Respendent) (Appellant) Appellant by Sh. Ashray Sarna, CA. Respondent by Sh.Rahul Dhawan, CIT. DR. Date of Hearing 18.05.2022 & 23.06.2022 Date of Pronouncement 11.08.2022 ORDER Per Bench: The instant appeals are directed against the order of the Commissioner of Income Tax (Appeals)-5, Ludhiana [in brevity

SHRI RAVI NARULA ,FEROZE PUR vs. DEPUTY COMMISSIONER OF INCOME TAX CENTER CIRCLE , AMRITSAR

In the result, the particular issue u/s 153C of the Act related in ITA

ITA 613/ASR/2018[2010-11]Status: DisposedITAT Amritsar11 Aug 2022AY 2010-11

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

Section 144Section 153A

46, Chotti Baradari, Garha Income Tax, Central Road, Jalandhar. Circle, II Jalandhar. [PAN:AKTPB3999A] (Respendent) (Appellant) Appellant by Sh. Ashray Sarna, CA. Respondent by Sh.Rahul Dhawan, CIT. DR. Date of Hearing 18.05.2022 & 23.06.2022 Date of Pronouncement 11.08.2022 ORDER Per Bench: The instant appeals are directed against the order of the Commissioner of Income Tax (Appeals)-5, Ludhiana [in brevity

SHRI ARUN NARULA,AMRITAR vs. DEPUTY COMMISSIONER OF INCOME TAX,CENTRAL CIRCLE, AMRITSAR

In the result, the particular issue u/s 153C of the Act related in ITA

ITA 437/ASR/2018[2014-15]Status: DisposedITAT Amritsar11 Aug 2022AY 2014-15

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

Section 144Section 153A

46, Chotti Baradari, Garha Income Tax, Central Road, Jalandhar. Circle, II Jalandhar. [PAN:AKTPB3999A] (Respendent) (Appellant) Appellant by Sh. Ashray Sarna, CA. Respondent by Sh.Rahul Dhawan, CIT. DR. Date of Hearing 18.05.2022 & 23.06.2022 Date of Pronouncement 11.08.2022 ORDER Per Bench: The instant appeals are directed against the order of the Commissioner of Income Tax (Appeals)-5, Ludhiana [in brevity

SMT.ADEEKSHA NARULA,AMRITASR vs. DY.COMMISSIONER OF INCOME TAX , AMRITSAR

In the result, the particular issue u/s 153C of the Act related in ITA

ITA 647/ASR/2018[2014-15]Status: DisposedITAT Amritsar11 Aug 2022AY 2014-15

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

Section 144Section 153A

46, Chotti Baradari, Garha Income Tax, Central Road, Jalandhar. Circle, II Jalandhar. [PAN:AKTPB3999A] (Respendent) (Appellant) Appellant by Sh. Ashray Sarna, CA. Respondent by Sh.Rahul Dhawan, CIT. DR. Date of Hearing 18.05.2022 & 23.06.2022 Date of Pronouncement 11.08.2022 ORDER Per Bench: The instant appeals are directed against the order of the Commissioner of Income Tax (Appeals)-5, Ludhiana [in brevity

SHRI RAVI NARULA ,FEROZPUR vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE , AMRITSAR

In the result, the particular issue u/s 153C of the Act related in ITA

ITA 614/ASR/2018[2012-13]Status: DisposedITAT Amritsar11 Aug 2022AY 2012-13

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

Section 144Section 153A

46, Chotti Baradari, Garha Income Tax, Central Road, Jalandhar. Circle, II Jalandhar. [PAN:AKTPB3999A] (Respendent) (Appellant) Appellant by Sh. Ashray Sarna, CA. Respondent by Sh.Rahul Dhawan, CIT. DR. Date of Hearing 18.05.2022 & 23.06.2022 Date of Pronouncement 11.08.2022 ORDER Per Bench: The instant appeals are directed against the order of the Commissioner of Income Tax (Appeals)-5, Ludhiana [in brevity

M/S. PINKU BATRA ,JALANDHAR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-II, JALANDHAR

In the result, the particular issue u/s 153C of the Act related in ITA

ITA 326/ASR/2017[2013-14]Status: DisposedITAT Amritsar11 Aug 2022AY 2013-14

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

Section 144Section 153A

46, Chotti Baradari, Garha Income Tax, Central Road, Jalandhar. Circle, II Jalandhar. [PAN:AKTPB3999A] (Respendent) (Appellant) Appellant by Sh. Ashray Sarna, CA. Respondent by Sh.Rahul Dhawan, CIT. DR. Date of Hearing 18.05.2022 & 23.06.2022 Date of Pronouncement 11.08.2022 ORDER Per Bench: The instant appeals are directed against the order of the Commissioner of Income Tax (Appeals)-5, Ludhiana [in brevity

SHRI. RAHUL MITTAL,FEROZEPUR CANTT vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1, JALANDHAR

In the result, the particular issue u/s 153C of the Act related in ITA

ITA 277/ASR/2019[2014-15]Status: DisposedITAT Amritsar11 Aug 2022AY 2014-15

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

Section 144Section 153A

46, Chotti Baradari, Garha Income Tax, Central Road, Jalandhar. Circle, II Jalandhar. [PAN:AKTPB3999A] (Respendent) (Appellant) Appellant by Sh. Ashray Sarna, CA. Respondent by Sh.Rahul Dhawan, CIT. DR. Date of Hearing 18.05.2022 & 23.06.2022 Date of Pronouncement 11.08.2022 ORDER Per Bench: The instant appeals are directed against the order of the Commissioner of Income Tax (Appeals)-5, Ludhiana [in brevity