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99 results for “condonation of delay”+ Section 31clear

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Key Topics

Section 14498Section 153A74Addition to Income54Section 250(6)44Natural Justice43Disallowance35Depreciation34Section 271B30Section 148

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

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

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

Showing 1–20 of 99 · Page 1 of 5

28
Condonation of Delay27
Section 44A24
Section 25021

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

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)

condoning the delay. 24. On the question of perversity of the decision of the Tribunal we may also refer to the judgment of the Supreme Court in I.T.A. No. 257 & 258/Asr/2025 Assessment Year: N/A 11 Sree Meenakshi Mills Ltd. v. CIT [1957] 31 ITR 28. In that judgment, it was noted that only a question of law can be referred

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)

condoning the delay. 24. On the question of perversity of the decision of the Tribunal we may also refer to the judgment of the Supreme Court in I.T.A. No. 257 & 258/Asr/2025 Assessment Year: N/A 11 Sree Meenakshi Mills Ltd. v. CIT [1957] 31 ITR 28. In that judgment, it was noted that only a question of law can be referred

SHRI YASIR BILAL KHAN,SRINAGAR vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, JAMMU

In the result, the appeals of the assessee in ITA Nos

ITA 156/ASR/2022[2016-17]Status: DisposedITAT Amritsar17 Feb 2023AY 2016-17

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

For Appellant: NoneFor Respondent: Mrs. Kanchan Garg, Sr. DR
Section 250(6)Section 271ASection 271BSection 44A

delay for 31 days is condoned. 3. The case was called for hearing, but none was present on behalf of the assessee. Where assessee was duly served the notice and is also provided sufficient opportunities to appear before bench. However, none appeared on behalf of assessee& no adjournment petition was filed before the bench. In view of the above

SHRI YASIR BILAL KHAN,SRINAGAR vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, JAMMU

In the result, the appeals of the assessee in ITA Nos

ITA 151/ASR/2022[2011-12]Status: DisposedITAT Amritsar17 Feb 2023AY 2011-12

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

For Appellant: NoneFor Respondent: Mrs. Kanchan Garg, Sr. DR
Section 250(6)Section 271ASection 271BSection 44A

delay for 31 days is condoned. 3. The case was called for hearing, but none was present on behalf of the assessee. Where assessee was duly served the notice and is also provided sufficient opportunities to appear before bench. However, none appeared on behalf of assessee& no adjournment petition was filed before the bench. In view of the above

SHRI YASIR BILAL KHAN,SRINAGAR vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, JAMMU

In the result, the appeals of the assessee in ITA Nos

ITA 153/ASR/2022[2014-15]Status: DisposedITAT Amritsar17 Feb 2023AY 2014-15

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

For Appellant: NoneFor Respondent: Mrs. Kanchan Garg, Sr. DR
Section 250(6)Section 271ASection 271BSection 44A

delay for 31 days is condoned. 3. The case was called for hearing, but none was present on behalf of the assessee. Where assessee was duly served the notice and is also provided sufficient opportunities to appear before bench. However, none appeared on behalf of assessee& no adjournment petition was filed before the bench. In view of the above

SHRI YASIR BILAL KHAN,SRINAGAR vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE , JAMMU

In the result, the appeals of the assessee in ITA Nos

ITA 154/ASR/2022[2015-16]Status: DisposedITAT Amritsar17 Feb 2023AY 2015-16

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

For Appellant: NoneFor Respondent: Mrs. Kanchan Garg, Sr. DR
Section 250(6)Section 271ASection 271BSection 44A

delay for 31 days is condoned. 3. The case was called for hearing, but none was present on behalf of the assessee. Where assessee was duly served the notice and is also provided sufficient opportunities to appear before bench. However, none appeared on behalf of assessee& no adjournment petition was filed before the bench. In view of the above

SHRI YASIR BILAL KHAN,SRINAGAR vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, JAMMU

In the result, the appeals of the assessee in ITA Nos

ITA 155/ASR/2022[2015-16]Status: DisposedITAT Amritsar17 Feb 2023AY 2015-16

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

For Appellant: NoneFor Respondent: Mrs. Kanchan Garg, Sr. DR
Section 250(6)Section 271ASection 271BSection 44A

delay for 31 days is condoned. 3. The case was called for hearing, but none was present on behalf of the assessee. Where assessee was duly served the notice and is also provided sufficient opportunities to appear before bench. However, none appeared on behalf of assessee& no adjournment petition was filed before the bench. In view of the above

SHRI YASIR BILAL KHAN,SRINAGAR vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, JAMMU

In the result, the appeals of the assessee in ITA Nos

ITA 152/ASR/2022[2012-13]Status: DisposedITAT Amritsar17 Feb 2023AY 2012-13

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

For Appellant: NoneFor Respondent: Mrs. Kanchan Garg, Sr. DR
Section 250(6)Section 271ASection 271BSection 44A

delay for 31 days is condoned. 3. The case was called for hearing, but none was present on behalf of the assessee. Where assessee was duly served the notice and is also provided sufficient opportunities to appear before bench. However, none appeared on behalf of assessee& no adjournment petition was filed before the bench. In view of the above

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

delay in filing the appeal before the appeal is directed to be condoned for bonafide reason as above. 6. The ld. AR contended that during the fresh assessment proceedings, in compliance to 263 order dated 01-03-2018, the appellant assessee has explained the source of repayment in the bank, but the Assessing Officer has disbelieved the source

GURPREET SINGH KHURANA,JALANDHAR vs. ITO WARD 1(5), JALANDHAR

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

ITA 539/ASR/2024[2017-18]Status: DisposedITAT Amritsar22 Aug 2025AY 2017-18

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

Section 143(3)Section 263

31, 2025 in the case of VIDYA SHANKAR JAISWAL vs. ITO Ward-2, Ambikapur passed in SLP Nos.26310-26311/2024, wherein their Lordships, reversing the orders of the ITAT Raipur Bench as also of the High Court, affirming the Tribunal's order declining to condone delay of 166 days, in para 4 and 5 of its order, held as follows

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

section 44AB of the Act, 1961. However, since we have remanded the quantum appeal back to the files of the ld. first appellate authority for adjudication on merits of the case, we also deem it fit and proper to remand this penalty appeal u/s 271B back to the ld. first appellate authority to decide the matter in tandem with

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

section 44AB of the Act, 1961. However, since we have remanded the quantum appeal back to the files of the ld. first appellate authority for adjudication on merits of the case, we also deem it fit and proper to remand this penalty appeal u/s 271B back to the ld. first appellate authority to decide the matter in tandem with

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

section 44AB of the Act, 1961. However, since we have remanded the quantum appeal back to the files of the ld. first appellate authority for adjudication on merits of the case, we also deem it fit and proper to remand this penalty appeal u/s 271B back to the ld. first appellate authority to decide the matter in tandem with

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

section 44AB of the Act, 1961. However, since we have remanded the quantum appeal back to the files of the ld. first appellate authority for adjudication on merits of the case, we also deem it fit and proper to remand this penalty appeal u/s 271B back to the ld. first appellate authority to decide the matter in tandem with

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

section 44AB of the Act, 1961. However, since we have remanded the quantum appeal back to the files of the ld. first appellate authority for adjudication on merits of the case, we also deem it fit and proper to remand this penalty appeal u/s 271B back to the ld. first appellate authority to decide the matter in tandem with

PRANAY MAHAJAN WELFARE TRUST,AMRITSAR vs. INCOME TAX OFFICER- WARD 2(1), AMRITSAR

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

ITA 461/ASR/2024[2023-2024]Status: DisposedITAT Amritsar26 Sept 2025AY 2023-2024

Bench: Dr. M. L. Meena & Sh. Udayan Dasgupta

For Appellant: None (Adjournment application)
Section 143(1)Section 250

condone the same, and we are in agreement with the view taken by the ld. first appellate authority. 7. As such, the appeal of the assessee is dismissed. I.T.A. No. 458/Asr/2024 for A.Y. 2015-16: 8. In this appeal filed by the assessee, the facts are identical to ITA No. 457/Asr/2024 with the only exception that the delay in filing

PRANAY MAHAJAN WELFARE TRUST,AMRITSAR vs. INCOME TAX OFFICER WARD -2(1), AMRITSAR

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

ITA 460/ASR/2024[2022-2023]Status: DisposedITAT Amritsar26 Sept 2025AY 2022-2023

Bench: Dr. M. L. Meena & Sh. Udayan Dasgupta

For Appellant: None (Adjournment application)
Section 143(1)Section 250

condone the same, and we are in agreement with the view taken by the ld. first appellate authority. 7. As such, the appeal of the assessee is dismissed. I.T.A. No. 458/Asr/2024 for A.Y. 2015-16: 8. In this appeal filed by the assessee, the facts are identical to ITA No. 457/Asr/2024 with the only exception that the delay in filing

PRANAY MAHAJAN WELFARE TRUST,AMRITSAR vs. INCOME TAX OFFICER WARD 2(1), AMRITSAR

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

ITA 459/ASR/2024[2019-2020]Status: DisposedITAT Amritsar26 Sept 2025AY 2019-2020

Bench: Dr. M. L. Meena & Sh. Udayan Dasgupta

For Appellant: None (Adjournment application)
Section 143(1)Section 250

condone the same, and we are in agreement with the view taken by the ld. first appellate authority. 7. As such, the appeal of the assessee is dismissed. I.T.A. No. 458/Asr/2024 for A.Y. 2015-16: 8. In this appeal filed by the assessee, the facts are identical to ITA No. 457/Asr/2024 with the only exception that the delay in filing