BharatTax.net
SearchITATHigh CourtsSupreme CourtPhrasesAI ResearchHistory

Filters

BharatTax.net

Free search engine for ITAT (Income Tax Appellate Tribunal) judgments across all 28 benches in India.

Quick Links

  • Search Judgments
  • Browse by Bench
  • Recent Judgments

About

BharatTax provides free access to Income Tax Appellate Tribunal orders for legal research and reference.

© 2026 BharatTax.net. All rights reserved.

84 results for “condonation of delay”+ Section 42clear

Sorted by relevance

Chennai556Mumbai529Delhi494Kolkata286Ahmedabad204Bangalore198Pune166Hyderabad161Karnataka144Jaipur136Chandigarh94Amritsar84Nagpur72Indore69Visakhapatnam65Surat61Cuttack47Raipur40Calcutta40Cochin38Lucknow37Rajkot25SC23Guwahati19Telangana16Allahabad12Varanasi11Jodhpur10Patna10Agra5Rajasthan5Jabalpur4Dehradun4Orissa4Panaji4A.K. SIKRI ROHINTON FALI NARIMAN1Punjab & Haryana1A.K. SIKRI N.V. RAMANA1Ranchi1Andhra Pradesh1

Key Topics

Section 14495Section 153A74Addition to Income49Section 250(6)47Natural Justice43Disallowance38Depreciation34Section 12A24Section 200A(1)

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 84 · Page 1 of 5

16
Section 234E16
Condonation of Delay16
Section 25012

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

SANT SOLIDER ENGINEERS AND CONTRACTORS PRIVATE LIMITED,JALANDHAR vs. DEPUTY COMMISSIONER OF INCOME TAX CPC-TDS, GHAZIBAD

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

ITA 30/ASR/2021[2014-15,Q-4]Status: DisposedITAT Amritsar03 Dec 2021

Bench: Shri Mahavir Prasad & Shri Manish Borad

Section 200Section 200ASection 200A(1)Section 234ESection 249Section 250

condoning the delay ignoring the fact that the assessee has a reasonable and sufficient cause and advancement of substantial justice was of prime importance in the given facts. We therefore allow ground no. 2 to 6 in favour of the assessee. 12. As regards ground no. 8 commonly raised in ITA Nos. 26 to 28 we find that the returns

SANT SOLDIER ENGINEERS AND CONTRCTORS PRIVATE LIMITED,JALANDHAR vs. DEPUTY COMMISSIONER OF INCOME TAX .CPC-TDS, GHAZIBAD

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

ITA 28/ASR/2021[2013-14.Q-4]Status: DisposedITAT Amritsar03 Dec 2021

Bench: Shri Mahavir Prasad & Shri Manish Borad

Section 200Section 200ASection 200A(1)Section 234ESection 249Section 250

condoning the delay ignoring the fact that the assessee has a reasonable and sufficient cause and advancement of substantial justice was of prime importance in the given facts. We therefore allow ground no. 2 to 6 in favour of the assessee. 12. As regards ground no. 8 commonly raised in ITA Nos. 26 to 28 we find that the returns

SANT SOLIDER ENGINEERS AND CONTRACTORS PRIVATE LIMITED,JALANDHAR vs. DEPUTY COMMISSIONER OF INCOME TAX CPC-TDS, GHAZIBAD

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

ITA 29/ASR/2021[2014-15.Q-4]Status: DisposedITAT Amritsar03 Dec 2021

Bench: Shri Mahavir Prasad & Shri Manish Borad

Section 200Section 200ASection 200A(1)Section 234ESection 249Section 250

condoning the delay ignoring the fact that the assessee has a reasonable and sufficient cause and advancement of substantial justice was of prime importance in the given facts. We therefore allow ground no. 2 to 6 in favour of the assessee. 12. As regards ground no. 8 commonly raised in ITA Nos. 26 to 28 we find that the returns

SANT SOLDIER ENGINEERS AND CONTRACTORS PRIVATE LIMITED,JALANDHAR vs. DEPUTY COMMISSIONER OF INCOME TAX-CPC-TDS, GHAZIABAD

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

ITA 26/ASR/2021[2013-14,Q-2]Status: DisposedITAT Amritsar03 Dec 2021

Bench: Shri Mahavir Prasad & Shri Manish Borad

Section 200Section 200ASection 200A(1)Section 234ESection 249Section 250

condoning the delay ignoring the fact that the assessee has a reasonable and sufficient cause and advancement of substantial justice was of prime importance in the given facts. We therefore allow ground no. 2 to 6 in favour of the assessee. 12. As regards ground no. 8 commonly raised in ITA Nos. 26 to 28 we find that the returns

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

SH. BALWINDER SINGH KOHLI,JALANDHAR vs. THE DY COMMISSIONER OF INCOME TAX, JALANDHAR

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

ITA 86/ASR/2017[2011-12]Status: DisposedITAT Amritsar11 Aug 2022AY 2011-12

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

Section 144Section 153A

Section 153C of the Act 8. This issue is agitated by ld. Counsel of the assessee. The assessee is prayed for ITA No. 583/Asr/2019 is the lead case for this particular issue. The grounds of the assessee is reproduce hereunder: “1. That the order passed by the Ld. Assessing Officer dated 27.12.2018 is against the law and facts of this

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 324/ASR/2017[2011-12]Status: DisposedITAT Amritsar11 Aug 2022AY 2011-12

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

Section 144Section 153A

Section 153C of the Act 8. This issue is agitated by ld. Counsel of the assessee. The assessee is prayed for ITA No. 583/Asr/2019 is the lead case for this particular issue. The grounds of the assessee is reproduce hereunder: “1. That the order passed by the Ld. Assessing Officer dated 27.12.2018 is against the law and facts of this

SHRI ARUN NARULA,AMRITSAR 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 436/ASR/2018[2013-14]Status: DisposedITAT Amritsar11 Aug 2022AY 2013-14

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

Section 144Section 153A

Section 153C of the Act 8. This issue is agitated by ld. Counsel of the assessee. The assessee is prayed for ITA No. 583/Asr/2019 is the lead case for this particular issue. The grounds of the assessee is reproduce hereunder: “1. That the order passed by the Ld. Assessing Officer dated 27.12.2018 is against the law and facts of this

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 322/ASR/2017[2009-10]Status: DisposedITAT Amritsar11 Aug 2022AY 2009-10

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

Section 144Section 153A

Section 153C of the Act 8. This issue is agitated by ld. Counsel of the assessee. The assessee is prayed for ITA No. 583/Asr/2019 is the lead case for this particular issue. The grounds of the assessee is reproduce hereunder: “1. That the order passed by the Ld. Assessing Officer dated 27.12.2018 is against the law and facts of this

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

Section 153C of the Act 8. This issue is agitated by ld. Counsel of the assessee. The assessee is prayed for ITA No. 583/Asr/2019 is the lead case for this particular issue. The grounds of the assessee is reproduce hereunder: “1. That the order passed by the Ld. Assessing Officer dated 27.12.2018 is against the law and facts of this

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 325/ASR/2017[2012-13]Status: DisposedITAT Amritsar11 Aug 2022AY 2012-13

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

Section 144Section 153A

Section 153C of the Act 8. This issue is agitated by ld. Counsel of the assessee. The assessee is prayed for ITA No. 583/Asr/2019 is the lead case for this particular issue. The grounds of the assessee is reproduce hereunder: “1. That the order passed by the Ld. Assessing Officer dated 27.12.2018 is against the law and facts of this

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

Section 153C of the Act 8. This issue is agitated by ld. Counsel of the assessee. The assessee is prayed for ITA No. 583/Asr/2019 is the lead case for this particular issue. The grounds of the assessee is reproduce hereunder: “1. That the order passed by the Ld. Assessing Officer dated 27.12.2018 is against the law and facts of this

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 321/ASR/2017[2008-09]Status: DisposedITAT Amritsar11 Aug 2022AY 2008-09

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

Section 144Section 153A

Section 153C of the Act 8. This issue is agitated by ld. Counsel of the assessee. The assessee is prayed for ITA No. 583/Asr/2019 is the lead case for this particular issue. The grounds of the assessee is reproduce hereunder: “1. That the order passed by the Ld. Assessing Officer dated 27.12.2018 is against the law and facts of this

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

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

ITA 611/ASR/2018[2008-09]Status: DisposedITAT Amritsar11 Aug 2022AY 2008-09

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

Section 144Section 153A

Section 153C of the Act 8. This issue is agitated by ld. Counsel of the assessee. The assessee is prayed for ITA No. 583/Asr/2019 is the lead case for this particular issue. The grounds of the assessee is reproduce hereunder: “1. That the order passed by the Ld. Assessing Officer dated 27.12.2018 is against the law and facts of this

SHRI RAVI NARULA,FEROZEPUR 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 615/ASR/2018[2013-14]Status: DisposedITAT Amritsar11 Aug 2022AY 2013-14

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

Section 144Section 153A

Section 153C of the Act 8. This issue is agitated by ld. Counsel of the assessee. The assessee is prayed for ITA No. 583/Asr/2019 is the lead case for this particular issue. The grounds of the assessee is reproduce hereunder: “1. That the order passed by the Ld. Assessing Officer dated 27.12.2018 is against the law and facts of this

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

Section 153C of the Act 8. This issue is agitated by ld. Counsel of the assessee. The assessee is prayed for ITA No. 583/Asr/2019 is the lead case for this particular issue. The grounds of the assessee is reproduce hereunder: “1. That the order passed by the Ld. Assessing Officer dated 27.12.2018 is against the law and facts of this

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 320/ASR/2017[2007-08]Status: DisposedITAT Amritsar11 Aug 2022AY 2007-08

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

Section 144Section 153A

Section 153C of the Act 8. This issue is agitated by ld. Counsel of the assessee. The assessee is prayed for ITA No. 583/Asr/2019 is the lead case for this particular issue. The grounds of the assessee is reproduce hereunder: “1. That the order passed by the Ld. Assessing Officer dated 27.12.2018 is against the law and facts of this

SMT. SEEMA RANI 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 618/ASR/2018[2012-13]Status: DisposedITAT Amritsar11 Aug 2022AY 2012-13

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

Section 144Section 153A

Section 153C of the Act 8. This issue is agitated by ld. Counsel of the assessee. The assessee is prayed for ITA No. 583/Asr/2019 is the lead case for this particular issue. The grounds of the assessee is reproduce hereunder: “1. That the order passed by the Ld. Assessing Officer dated 27.12.2018 is against the law and facts of this