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309 results for “condonation of delay”+ Section 8clear

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Key Topics

Section 14477Addition to Income69Section 250(6)65Condonation of Delay45Natural Justice43Disallowance42Section 153A38Section 25037Depreciation

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

8. That the Ld. CIT(E) should have condoned the delay in the interest of natural justice as the delay was condoned under the same and similar circumstances in the immediately preceding year. As such the delay in submitted the audit report should have been condoned when the trust is genuine and charitable in nature and have fulfilled

Showing 1–20 of 309 · Page 1 of 16

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37
Section 26334
Section 143(3)31
Section 271B30

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

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)

section 12A and 80G of the Act, which were followed up by another set of applications filed directly with the DIT (Exemptions) on 21.12.2005; these applications were obviously delayed and the condonation application was filed on 14.03.2006 narrating the events that led to the delay. . In the above circumstances, it seems to us that the Tribunal has acted judicially, taking

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)

section 12A and 80G of the Act, which were followed up by another set of applications filed directly with the DIT (Exemptions) on 21.12.2005; these applications were obviously delayed and the condonation application was filed on 14.03.2006 narrating the events that led to the delay. . In the above circumstances, it seems to us that the Tribunal has acted judicially, taking

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

section 5 of the Limitation Act, the application must not only show as to why he did not file the appeal on the last day of limitation but he must explain each days delay in filing the appeal. The appellant has failed to explain the delay in filing of appeal after getting instructions from the head office on 26.06.2014. Moreover

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

section 5 of the Limitation Act, the application must not only show as to why he did not file the appeal on the last day of limitation but he must explain each days delay in filing the appeal. The appellant has failed to explain the delay in filing of appeal after getting instructions from the head office on 26.06.2014. Moreover

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

section 5 of the Limitation Act, the application must not only show as to why he did not file the appeal on the last day of limitation but he must explain each days delay in filing the appeal. The appellant has failed to explain the delay in filing of appeal after getting instructions from the head office on 26.06.2014. Moreover

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

condoning delay in filing concerned appeal(s).” Hon'ble Supreme Court in the case of Shakuntala Devi Jain vs Kuntal Kumari AndOrs. AIR 1969 SC 575, 1969 SCR 1006 I.T.A. No.57/Asr/2021 8 Assessment Year: 2010-11 “We are inclined to accept the statement that she was under the bona fide impression that the certified copy was not ready, and that

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

section 119(2)(b) of the Act, the CBDT has decided that where the application for condonation of delay in filing Form 9A and Form 10 has been filed, and the Return of Income has been filed on or before 31st March of the respective assessment years i.e. Assessment Years 2016-17, 2017-18 and 2018-19, the Commissioners

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

8. Very recently the assesee received notice u/s 221(1) dated 5.7.2024 from Jurisdictional AO showing various demands outstanding against the assessee. 9. Thereafter the assessee approached the undersigned to look Into the matter and after searching the portal of the assessee It came to notice that CIT(A) had passed ex-parte order dismissing the appeal of the assessee

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 in filing appeal is condoned and appeal admitted on merits. 4. The Ld. PCIT observed that the assessment has been finalized by the Assessing Officer, without carrying out the necessary verification regarding source of cash deposited in the Bank account. Accordingly, in view of provisions contained in clause (a) of Explanation 2 below sub section (1) of section

EXECUTIVE ENGINEER FLORICULTURE,SRINAGAR vs. DEPUTY COMMISSIONER OF NCOME TAX CPC ( TDS), SRINAGAR

Appeals are allowed for statistical purpose

ITA 134/ASR/2021[2017-18]Status: DisposedITAT Amritsar10 Oct 2022AY 2017-18

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

For Appellant: Sh. Mohd. Iqbal Untoo, CAFor Respondent: Ms. Amanpreet Kaur, Sr. DR
Section 250

section 250 along with Condonation of delay annexed at the time of filing of appeal of Police transport workshop is attached). Also it is worthwhile to mention here that the National Faceless Appeal Centre Delhi as on 24.11.2021 in the case of KV01 BBCANTT BATWARA SRINAGAR vide Order No ITBA/NFAC/S/250/2021-22/1037171129(1) has condoned the delay of 4 years

EXEXECUTIVE ENGINEER FLORICULTURE ,SRI NAGAR vs. DEPUTY COMMISSIONER OF INCOME TAX CPC (TDS), SRI NAGAR

Appeals are allowed for statistical purpose

ITA 136/ASR/2021[2019-20]Status: DisposedITAT Amritsar10 Oct 2022AY 2019-20

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

For Appellant: Sh. Mohd. Iqbal Untoo, CAFor Respondent: Ms. Amanpreet Kaur, Sr. DR
Section 250

section 250 along with Condonation of delay annexed at the time of filing of appeal of Police transport workshop is attached). Also it is worthwhile to mention here that the National Faceless Appeal Centre Delhi as on 24.11.2021 in the case of KV01 BBCANTT BATWARA SRINAGAR vide Order No ITBA/NFAC/S/250/2021-22/1037171129(1) has condoned the delay of 4 years

EXEXECUTIVE ENGINEER FLORICULTURE ,SRI NAGAR vs. DEPUTY COMMISSIONER OF INCOME TAX CPC ( TDS ), SRINAGAR

Appeals are allowed for statistical purpose

ITA 137/ASR/2021[2020-21]Status: DisposedITAT Amritsar10 Oct 2022AY 2020-21

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

For Appellant: Sh. Mohd. Iqbal Untoo, CAFor Respondent: Ms. Amanpreet Kaur, Sr. DR
Section 250

section 250 along with Condonation of delay annexed at the time of filing of appeal of Police transport workshop is attached). Also it is worthwhile to mention here that the National Faceless Appeal Centre Delhi as on 24.11.2021 in the case of KV01 BBCANTT BATWARA SRINAGAR vide Order No ITBA/NFAC/S/250/2021-22/1037171129(1) has condoned the delay of 4 years

EXECUTIVE ENGINEER FLORICULTURE,SRINAGAR vs. DEPUTY COMMISSIONER OF INCOME TAX CPC ( TDS), SRINAGAR

Appeals are allowed for statistical purpose

ITA 135/ASR/2021[2018-19]Status: DisposedITAT Amritsar10 Oct 2022AY 2018-19

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

For Appellant: Sh. Mohd. Iqbal Untoo, CAFor Respondent: Ms. Amanpreet Kaur, Sr. DR
Section 250

section 250 along with Condonation of delay annexed at the time of filing of appeal of Police transport workshop is attached). Also it is worthwhile to mention here that the National Faceless Appeal Centre Delhi as on 24.11.2021 in the case of KV01 BBCANTT BATWARA SRINAGAR vide Order No ITBA/NFAC/S/250/2021-22/1037171129(1) has condoned the delay of 4 years

EXECUTIVE ENGINEER FLORICULTURE,SRI NAGAR vs. DEPUTY COMMISSIONER OF INCOME TAX CPC( TDS), SRINAGAR

Appeals are allowed for statistical purpose

ITA 133/ASR/2021[2016-17]Status: DisposedITAT Amritsar10 Oct 2022AY 2016-17

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

For Appellant: Sh. Mohd. Iqbal Untoo, CAFor Respondent: Ms. Amanpreet Kaur, Sr. DR
Section 250

section 250 along with Condonation of delay annexed at the time of filing of appeal of Police transport workshop is attached). Also it is worthwhile to mention here that the National Faceless Appeal Centre Delhi as on 24.11.2021 in the case of KV01 BBCANTT BATWARA SRINAGAR vide Order No ITBA/NFAC/S/250/2021-22/1037171129(1) has condoned the delay of 4 years

SANT BABA BODHA NANAD GAUSHALLA COMMITTEE,MANSA vs. COMMISSIONER OF INCOME TAX ( EXEMPTIONS), CHANDIGARH

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

ITA 257/ASR/2024[2023-24]Status: DisposedITAT Amritsar22 Aug 2025AY 2023-24

Bench: Shri Udayan Das Gupta & Shri Brajesh Kumar Singh[Assessment Year: 2023-24] Sant Baba Bodha Nand Gaushalla The Cit(Exemptions), Chandigarh, Committee/Aop (Trust) C/O-J. K. Aayakar Bhawan, Sector-17-E, Gupta, Advocate 4702, Hospital Vs Chandigarh-160017 Bazar, Bathinda, (Punjab)-151005 Pan-Aaits0667H Appellant Respondent Appellant By Shri J. K. Gupta, Adv Respondent By Sh. M.S. Nethrapal, Cit-Dr

Section 10Section 5Section 80GSection 80G(5)

condoning the delay, if such provision is provided in the Act while considering any issue for adjudication. Therefore, considering the above proposition, we are of the view that ld. CIT (Exemption) has rightly rejected the application of the assessee for grant of approval under section 10(23C)(vi) of the Income-tax Act. All these three appeals are rejected. 8

SHRI ABDUL HAMID KHAN,SRINAGAR vs. INCOME TAX OFFICER WARD-1, SRINAGAR

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

ITA 200/ASR/2022[2016-17]Status: DisposedITAT Amritsar18 May 2023AY 2016-17

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

Section 144Section 250oSection 44ASection 68

delay for 8 days is condoned. 3. Brief fact of the case is that the assessment was completed u/s 144 with addition amount of Rs.1,20,02,247/- for depositing cash in the bank account of the assessee. The entire amount was taken as unexplained /undisclosed source of income for the impugned assessment year and addition was made

SMT. PARMINDER KAUR,LUDHIANA vs. INCOME TAX OFFICER, 3(3), JALANDHAR

In the result, the appeal is partly allowed

ITA 643/ASR/2017[2009-10]Status: DisposedITAT Amritsar16 Aug 2021AY 2009-10

Bench: Sh. Laliet Kumar & Dr. M. L. Meena

Section 147Section 148

8 As we have condoned the delay, we have intimated the 15. fact of condoning the delay in the open court to the CIT (DR) and directed the parties to make submissions on the merit of the case and the matter was adjourned to 12.07.2021. The A.R. for the assessee had submitted that the additions 16. were made