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207 results for “condonation of delay”+ Charitable Trustclear

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Key Topics

Section 12A88Section 1183Section 143(3)56Exemption55Condonation of Delay51Section 153A40Section 27440Addition to Income40Charitable Trust

K. P. NANJUNDI VISHWAKARMA,BENGALURU vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(2), BENGALURU

In the result, all the appeals of the assessee are partly\nallowed for statistical purposes

ITA 423/BANG/2024[2017-18]Status: DisposedITAT Bangalore29 May 2024AY 2017-18
Section 132Section 139(4)Section 143(3)Section 153ASection 154Section 246ASection 271(1)(c)Section 274

Charitable Trust v. Dy. CIT\n(280 ITR 357) and held that mixing up of papers with other\npapers are sufficient cause for not filing the appeal in time.\nThe Madras High Court further observed that the\nexpression \"sufficient cause\" should be interpreted to\nadvance substantial justice. Therefore, advancement of\nsubstantial justice is the prime factor while considering the\nreasons

Showing 1–20 of 207 · Page 1 of 11

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Section 143(1)30
Section 1030
Section 25026

K. P. NANJUNDI VISHWAKARMA,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(2), BENGALURU

In the result, all the appeals of the assessee are partly\nallowed for statistical purposes

ITA 425/BANG/2024[2013-14]Status: DisposedITAT Bangalore29 May 2024AY 2013-14
For Respondent: Shri D.K. Mishra, CIT-DR
Section 132Section 139(4)Section 143(3)Section 153ASection 154Section 246ASection 271(1)(c)Section 274

Charitable Trust v. Dy. CIT\n(280 ITR 357) and held that mixing up of papers with other\npapers are sufficient cause for not filing the appeal in time.\nThe Madras High Court further observed that the\nexpression \"sufficient cause\" should be interpreted to\nadvance substantial justice. Therefore, advancement of\nsubstantial justice is the prime factor while considering the\nreasons

M/S. RMZ HOTELS PRIVATE LIMITED,BANGALORE vs. NATIONAL E-ASSESSMENT CENTRE, DELHI

In the result, the appeal of the assessee is allowed

ITA 954/BANG/2022[2018-19]Status: DisposedITAT Bangalore22 Feb 2023AY 2018-19

Bench: Shri Chandra Poojariassessment Year: 2018-19

For Appellant: Shri V. Srinivasan, A.RFor Respondent: Shri Ganesh R. Ghale, Standing Counsel for Department
Section 234Section 255Section 255(3)Section 36

condoning the delay. Hon’ble Madras High Court consider an issue in the case of Srinivas Charitable Trust Vs. DCIT

BETHALA PETROPACKS PVT LTD., (FORMERLY KNOWN AS DEEPAK EXTRUSIONS PVT LTD.,),BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(4) , BENGALURU

In the result, all the appeals of the assessee are partly allowed for statistical purposes

ITA 280/BANG/2024[2012-13]Status: DisposedITAT Bangalore15 May 2024AY 2012-13

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Smt. Suman Lunkar, A.RFor Respondent: Shri D.K. Mishra, D.R
Section 143(3)Section 144Section 68

condoning the delay. The Madras High Court considered an identical issue in the case of Sreenivas Charitable Trust v. Dy. CIT (280 ITR 357) and held

BETHALA PETROPACKS PVT LTD., (FORMERLY KNOWN AS DEEPAK EXTRUSIONS PVT LTD.,),BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(4), BENGALURU

In the result, all the appeals of the assessee are partly allowed for statistical purposes

ITA 281/BANG/2024[2012-23]Status: DisposedITAT Bangalore15 May 2024AY 2012-23

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Smt. Suman Lunkar, A.RFor Respondent: Shri D.K. Mishra, D.R
Section 143(3)Section 144Section 68

condoning the delay. The Madras High Court considered an identical issue in the case of Sreenivas Charitable Trust v. Dy. CIT (280 ITR 357) and held

BETHALA PETROPACKS PVT LTD., (FORMERLY KNOWN AS DEEPAK EXTRUSIONS PVT LTD.,),BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX OFFICER, CENTRAL CIRCLE-1(4) , BENGALURU

In the result, all the appeals of the assessee are partly allowed for statistical purposes

ITA 282/BANG/2024[2013-14]Status: DisposedITAT Bangalore15 May 2024AY 2013-14

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Smt. Suman Lunkar, A.RFor Respondent: Shri D.K. Mishra, D.R
Section 143(3)Section 144Section 68

condoning the delay. The Madras High Court considered an identical issue in the case of Sreenivas Charitable Trust v. Dy. CIT (280 ITR 357) and held

BETHALA PETROPACKS PVT LTD., (FORMERLY KNOWN AS DEEPAK EXTRUSIONS PVT LTD.,),BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(4) , BENGALURU

In the result, all the appeals of the assessee are partly allowed for statistical purposes

ITA 283/BANG/2024[2014-15]Status: DisposedITAT Bangalore15 May 2024AY 2014-15

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Smt. Suman Lunkar, A.RFor Respondent: Shri D.K. Mishra, D.R
Section 143(3)Section 144Section 68

condoning the delay. The Madras High Court considered an identical issue in the case of Sreenivas Charitable Trust v. Dy. CIT (280 ITR 357) and held

SHRI. MARATE VENKATESHKUMAR ,BANGALORE vs. INCOME TAX OFFICER, WARD-1(6), HUBLI

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

ITA 819/BANG/2023[2017-18]Status: DisposedITAT Bangalore06 Dec 2023AY 2017-18

Bench: Shri Chandra Poojari & Smt. Madhumita Royassessment Year: 2017-18

For Appellant: Shri B. Venugopal, A.RFor Respondent: Shri Ganesh R. Ghale, Standing Counsel for Department
Section 250Section 69A

condoned more than six hundred days delay. It is pertinent to mention herein that the view taken by the present author in that case was overruled by the Third Member. 4.3. The Madras High Court in the case of Sreenivas Charitable Trust

SRI. SUHAS SURESH SHET,BENGALURU vs. INCOME TAX OFFICER, INTERNATIONAL TAXATION, WARD-2(1), BENGALURU

In the result, these two assessee’s appeals are treated as partly allowed for statistical purposes

ITA 607/BANG/2021[2016-17]Status: DisposedITAT Bangalore04 Apr 2022AY 2016-17

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

For Appellant: Shri Ravi Shankar, AdvFor Respondent: Smt. Priyadarshini Basaganni, Addl.CIT
Section 143(3)Section 271Section 271(1)(c)Section 271F

condoned more than six hundred days delay. It is pertinent to mention herein that the view taken by the present author in that case was overruled by the Third Member. 3.3. The Madras High Court in the case of Sreenivas Charitable Trust

SRI. SUHAS SURESH SHET,BENGALURU vs. INCOME TAX OFFICER, INTERNATIONAL TAXATION, WARD-2(1), BENGALURU

In the result, these two assessee’s appeals are treated as partly allowed for statistical purposes

ITA 608/BANG/2021[2016-17]Status: DisposedITAT Bangalore04 Apr 2022AY 2016-17

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

For Appellant: Shri Ravi Shankar, AdvFor Respondent: Smt. Priyadarshini Basaganni, Addl.CIT
Section 143(3)Section 271Section 271(1)(c)Section 271F

condoned more than six hundred days delay. It is pertinent to mention herein that the view taken by the present author in that case was overruled by the Third Member. 3.3. The Madras High Court in the case of Sreenivas Charitable Trust

KARLE INFRASTRUCTURE PRIVATE LIMITED,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME TAX, CPC, BANGALORE

In the result, the appeal filed by the assessee is allowed

ITA 39/BANG/2022[2018-19]Status: DisposedITAT Bangalore21 Mar 2022AY 2018-19

Bench: Shri George George K, Jm & Ms.Padmavathy S, Am

For Appellant: Smt.Suman Lunkar, CAFor Respondent: Sri.Narayana K.R., Addl.CIT-DR
Section 143(1)Section 143(1)(a)Section 36(1)(va)

condoned more than six hundred days delay. It is pertinent to mention herein that the view taken by the present author in that case was overruled by the Third Member. 13. The Madras High Court in the case of Sreenivas Charitable Trust

K. P. NANJUNDI VISHWAKARMA,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(2), BENGALURU

In the result, all the appeals of the assessee are partly allowed for statistical purposes

ITA 428/BANG/2024[2017-18]Status: DisposedITAT Bangalore29 May 2024AY 2017-18

Bench: Smt Beena Pillai & Shri Laxmi Prasad Sahu

For Respondent: Shri Narendra Sharma
Section 132Section 139(4)Section 143(3)Section 153ASection 154Section 271(1)(c)Section 274

condoned nearly 21 years of delay in filing the appeal. As compared to 21 years, delay of about 1000 to 2000 days cannot be considered to be inordinate or excessive. 13.8 Hon’ble Madras High Court in the case of Sreenivas Charitable Trust

K. P. NANJUNDI VISHWAKARMA,BENGALURU vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(2), BENGALURU

In the result, all the appeals of the assessee are partly allowed for statistical purposes

ITA 420/BANG/2024[2014-15]Status: DisposedITAT Bangalore29 May 2024AY 2014-15

Bench: Smt Beena Pillai & Shri Laxmi Prasad Sahu

For Respondent: Shri Narendra Sharma
Section 132Section 139(4)Section 143(3)Section 153ASection 154Section 271(1)(c)Section 274

condoned nearly 21 years of delay in filing the appeal. As compared to 21 years, delay of about 1000 to 2000 days cannot be considered to be inordinate or excessive. 13.8 Hon’ble Madras High Court in the case of Sreenivas Charitable Trust

K. P. NANJUNDI VISHWAKARMA,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(2), BENGALURU

In the result, all the appeals of the assessee are partly allowed for statistical purposes

ITA 429/BANG/2024[2018-19]Status: DisposedITAT Bangalore29 May 2024AY 2018-19

Bench: Smt Beena Pillai & Shri Laxmi Prasad Sahu

For Respondent: Shri Narendra Sharma
Section 132Section 139(4)Section 143(3)Section 153ASection 154Section 271(1)(c)Section 274

condoned nearly 21 years of delay in filing the appeal. As compared to 21 years, delay of about 1000 to 2000 days cannot be considered to be inordinate or excessive. 13.8 Hon’ble Madras High Court in the case of Sreenivas Charitable Trust

K. P. NANJUNDI VISHWAKARMA,BENGALURU vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(2), BENGALURU

In the result, all the appeals of the assessee are partly allowed for statistical purposes

ITA 421/BANG/2024[2015-16]Status: DisposedITAT Bangalore29 May 2024AY 2015-16

Bench: Smt Beena Pillai & Shri Laxmi Prasad Sahu

For Respondent: Shri Narendra Sharma
Section 132Section 139(4)Section 143(3)Section 153ASection 154Section 271(1)(c)Section 274

condoned nearly 21 years of delay in filing the appeal. As compared to 21 years, delay of about 1000 to 2000 days cannot be considered to be inordinate or excessive. 13.8 Hon’ble Madras High Court in the case of Sreenivas Charitable Trust

K. P. NANJUNDI VISHWAKARMA,BENGALURU vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(2), BENGALURU

In the result, all the appeals of the assessee are partly allowed for statistical purposes

ITA 424/BANG/2024[2018-19]Status: DisposedITAT Bangalore29 May 2024AY 2018-19

Bench: Smt Beena Pillai & Shri Laxmi Prasad Sahu

For Respondent: Shri Narendra Sharma
Section 132Section 139(4)Section 143(3)Section 153ASection 154Section 271(1)(c)Section 274

condoned nearly 21 years of delay in filing the appeal. As compared to 21 years, delay of about 1000 to 2000 days cannot be considered to be inordinate or excessive. 13.8 Hon’ble Madras High Court in the case of Sreenivas Charitable Trust

K. P. NANJUNDI VISHWAKARMA,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(2), BENGALURU

In the result, all the appeals of the assessee are partly allowed for statistical purposes

ITA 426/BANG/2024[2015-16]Status: DisposedITAT Bangalore29 May 2024AY 2015-16

Bench: Smt Beena Pillai & Shri Laxmi Prasad Sahu

For Respondent: Shri Narendra Sharma
Section 132Section 139(4)Section 143(3)Section 153ASection 154Section 271(1)(c)Section 274

condoned nearly 21 years of delay in filing the appeal. As compared to 21 years, delay of about 1000 to 2000 days cannot be considered to be inordinate or excessive. 13.8 Hon’ble Madras High Court in the case of Sreenivas Charitable Trust

K. P. NANJUNDI VISHWAKARMA,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(2), BENGALURU

In the result, all the appeals of the assessee are partly allowed for statistical purposes

ITA 427/BANG/2024[2016-17]Status: DisposedITAT Bangalore29 May 2024AY 2016-17

Bench: Smt Beena Pillai & Shri Laxmi Prasad Sahu

For Respondent: Shri Narendra Sharma
Section 132Section 139(4)Section 143(3)Section 153ASection 154Section 271(1)(c)Section 274

condoned nearly 21 years of delay in filing the appeal. As compared to 21 years, delay of about 1000 to 2000 days cannot be considered to be inordinate or excessive. 13.8 Hon’ble Madras High Court in the case of Sreenivas Charitable Trust

K. P. NANJUNDI VISHWAKARMA,BENGALURU vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(2), BENGALURU

In the result, all the appeals of the assessee are partly allowed for statistical purposes

ITA 422/BANG/2024[2016-17]Status: DisposedITAT Bangalore29 May 2024AY 2016-17

Bench: Smt Beena Pillai & Shri Laxmi Prasad Sahu

For Respondent: Shri Narendra Sharma
Section 132Section 139(4)Section 143(3)Section 153ASection 154Section 271(1)(c)Section 274

condoned nearly 21 years of delay in filing the appeal. As compared to 21 years, delay of about 1000 to 2000 days cannot be considered to be inordinate or excessive. 13.8 Hon’ble Madras High Court in the case of Sreenivas Charitable Trust

BETHALA PETROPACKS PVT LTD., (FORMERLY KNOWN AS DEEPAK EXTRUSIONS PVT LTD.,),BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(4), BENGLALURU

In the result, all the appeals of the assessee are partly allowed\nfor statistical purposes

ITA 284/BANG/2024[2015-16]Status: DisposedITAT Bangalore15 May 2024AY 2015-16
Section 143(3)Section 144Section 68

condoning the delay. The Madras High\nCourt considered an identical issue in the case of Sreenivas Charitable Trust v. Dy.\nCIT