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5 results for “condonation of delay”+ Section 10B(1)clear

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Key Topics

Section 1114Section 143(1)12Section 12A7Section 1546Section 1396Exemption5Section 2503Section 12A(1)(b)3Section 139(9)

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

1)(b) of the IT Act, 1961, in which the registration has been refused u/s 12A. 2. That the Ld. CIT(E) has grossly erred in not condoning the delay and the worthy CIT(E) should have condoned the delay in view of CBDT Circular No.10/2019 dated 22/05/2019 and Circular No. 28/2019 dated 2 ITA No.118 /(Asr)/20 27/09/2019

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

3
Rectification u/s 1542
Addition to Income2

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

delay for filing the return and Form 10B are condoned by the CBDT on this Circular. 4. The ld. AR relied on the section 12A(1

SHREE AMAR KSHATRIYA SABHA CHARITABLE TRUST ,JAMMU vs. INCOME TAX OFFICER WARD- ( EXEMPTIONS), JAMMU

In the result, the appeal of the assessee is allowed

ITA 492/ASR/2024[2020-21]Status: DisposedITAT Amritsar16 Jun 2025AY 2020-21

Bench: Sh. Udayan Dasgupta & Sh. Krinwant Sahay(Hybrid Hearing) I.T.A. No. 492/Asr/2024 Assessment Year: 2020-21

Section 11Section 119Section 12(1)(b)Section 139(4)Section 143(1)Section 250

Section 119(2)(b) of the 1961 Act. As a result of this order, the delay on the part of the petitioners in filing the audit report in Form-10B for the assessment year 2022-2023 will stand condoned. Writ petitions are ordered accordingly. 7.5 As such, considering the entire factual aspect of the matter, and being enlightened

MEASAGE GRAM SEWA AND VIKLANG SHAYTA SANSTHA REGD,BATHINDA vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-1, (EXEMPTION), CHANDIGARH

The appeal of the assessee is allowed in the terms indicated as above

ITA 619/ASR/2019[2016-17]Status: DisposedITAT Amritsar02 Mar 2022AY 2016-17

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

For Appellant: Sh. K. R. Jain, AdvFor Respondent: Sh. Satbir Singh, Sr. DR
Section 11Section 12ASection 139(9)Section 143(1)Section 154Section 4

1 97098 was created. Assessee filed online application under section question the CPC to accept the audit report and allow the exemption under section 11 and 12 but the CPC rejected the same for the reason that he has not furnished 3 Assessment Year: 2016-17 details of audit in the schedule audit information and form 10 B report

SNATAN DHARM SABHA,MUKERIAN vs. INCOME TAX OFFICER WARD( EXEMPTIONS), JALANDHAR

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

ITA 290/ASR/2025[2019-20]Status: DisposedITAT Amritsar10 Dec 2025AY 2019-20

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

For Appellant: Sh. P. N. Arora, Adv
Section 11Section 12Section 143(1)Section 249(2)Section 249(3)Section 250

1). 4. The appeal filed before the ld. first appellate authority has been dismissed in limine without any adjudication on merits of the case, refusing to condone the delay in filing this appeal by 1275 days, where the appellate authority has refused to admit the appeal for adjudication on merits as per provisions of section