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244 results for “condonation of delay”+ Section 200(3)clear

Sorted by relevance

Patna485Chennai361Pune339Delhi325Mumbai300Bangalore244Kolkata132Karnataka123Hyderabad114Jaipur101Nagpur84Surat57Raipur57Ahmedabad44Panaji43Calcutta35Chandigarh33Cochin27Lucknow23Cuttack22Indore21Dehradun19Visakhapatnam18Amritsar12Rajkot10Agra8Guwahati7SC4Jabalpur3Jodhpur3Allahabad2Telangana2Andhra Pradesh1Rajasthan1DIPAK MISRA R.K. AGRAWAL PRAFULLA C. PANT1

Key Topics

Section 234E213Section 200A100Section 20059Condonation of Delay47TDS40Addition to Income38Limitation/Time-bar37Deduction37Section 206C

ROOMAN TECHNOLOGIES PVT LTD,BANGALORE vs. INCOME TAX OFFICER, WARD-3(1),, BANGALORE

In the result, appeals of the assessee are allowed

ITA 535/BANG/2025[2015-16 Q2]Status: DisposedITAT Bangalore23 Jul 2025

Bench: Shri. Laxmi Prasad Sahu & Shri. Soundararajan K

For Appellant: Shri. Vinod Gard, CAFor Respondent: Shri. R. Rajamanohar, JCIT(DR)(ITAT), Bangalore
Section 2Section 200ASection 234ESection 271(1)(a)Section 271H

200/- ITA Nos.533 to 536/Bang/2025 Page 2 of 8 2. There is a delay in filing all the appeals by 987 days. Assessee has filed affidavit for condonation of delay in filing the appeal which is as under: 3. On going through the above condonation petition that the assessee had reasonable cause for not to file appeal within the speicified

Showing 1–20 of 244 · Page 1 of 13

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36
Section 271H32
Section 25027
Section 80P22

ROOMAN TECHNOLOGIES PVT LTD,BENGALURU vs. INCOME TAX OFFICER, WARD-3(1), BANGALORE

In the result, appeals of the assessee are allowed

ITA 533/BANG/2025[2015-16 Q4]Status: DisposedITAT Bangalore23 Jul 2025

Bench: Shri. Laxmi Prasad Sahu & Shri. Soundararajan K

For Appellant: Shri. Vinod Gard, CAFor Respondent: Shri. R. Rajamanohar, JCIT(DR)(ITAT), Bangalore
Section 2Section 200ASection 234ESection 271(1)(a)Section 271H

200/- ITA Nos.533 to 536/Bang/2025 Page 2 of 8 2. There is a delay in filing all the appeals by 987 days. Assessee has filed affidavit for condonation of delay in filing the appeal which is as under: 3. On going through the above condonation petition that the assessee had reasonable cause for not to file appeal within the speicified

ROOMAN TECHNOLOGIES PVT LTD,BANGALORE vs. INCOME TAX OFFICER, WARD-3(1)& TDS, BANGALORE

In the result, appeals of the assessee are allowed

ITA 536/BANG/2025[2015-16 Q 3]Status: DisposedITAT Bangalore23 Jul 2025

Bench: Shri. Laxmi Prasad Sahu & Shri. Soundararajan K

For Appellant: Shri. Vinod Gard, CAFor Respondent: Shri. R. Rajamanohar, JCIT(DR)(ITAT), Bangalore
Section 2Section 200ASection 234ESection 271(1)(a)Section 271H

200/- ITA Nos.533 to 536/Bang/2025 Page 2 of 8 2. There is a delay in filing all the appeals by 987 days. Assessee has filed affidavit for condonation of delay in filing the appeal which is as under: 3. On going through the above condonation petition that the assessee had reasonable cause for not to file appeal within the speicified

ROOMAN TECHNOLOGIES PVT LTD., ,BENGALURU vs. INCOME TAX OFFICER, WARD-3(1), BANGALORE

In the result, appeals of the assessee are allowed

ITA 534/BANG/2025[2015-16 Q1]Status: DisposedITAT Bangalore23 Jul 2025

Bench: Shri. Laxmi Prasad Sahu & Shri. Soundararajan K

For Appellant: Shri. Vinod Gard, CAFor Respondent: Shri. R. Rajamanohar, JCIT(DR)(ITAT), Bangalore
Section 2Section 200ASection 234ESection 271(1)(a)Section 271H

200/- ITA Nos.533 to 536/Bang/2025 Page 2 of 8 2. There is a delay in filing all the appeals by 987 days. Assessee has filed affidavit for condonation of delay in filing the appeal which is as under: 3. On going through the above condonation petition that the assessee had reasonable cause for not to file appeal within the speicified

M/S. VTH SOURCE COMPONENTS PRIVATE LIMITED,BANGALORE vs. THE COMMISSIONER OF INCOME TAX (APPEALS-3), BANGALORE

In the result, the appeal by the assessees is treated as allowed for statistical purpose

ITA 2620/BANG/2019[2013-14]Status: DisposedITAT Bangalore03 May 2022AY 2013-14

Bench: Shri N.V Vasudevan & Ms. Padmavathy Sassessment Year : 2013-14

For Appellant: Shri V Sudheendranath, ARFor Respondent: Shri Priyadarshini Mishra, Addl. CIT(DR)
Section 154Section 200Section 200(3)Section 200ASection 201Section 206CSection 234E

200 or section 201 or section 234E and any amount paid otherwise by way of tax or interest or fee; (e) an intimation shall be prepared or generated and sent to the deductor specifying the sum determined to be payable by, or the amount of refund due to, him under clause (d); and (f) the amount of refund

KOOUD SOFTWARE PRIVATE LIMITED,BANGALORE vs. DEPUTY DIRECTOR OF INCOME TAX, CPC-TDS, GHAZIABAD

In the result, appeal of the assessee is allowed

ITA 82/BANG/2022[2013-14 (24Q-QII)]Status: DisposedITAT Bangalore25 Mar 2022

Bench: Shri George George K & Ms. Padmavathy S

For Appellant: Shri Mukesh Tyagi, C.AFor Respondent: Shri Sankar Ganesh D, JCIT(DR)
Section 200ASection 200A(1)Section 234Section 234E

condoned in filing these appeals and the appeals are deemed to be filed in time for further adjudication. 3. Brief facts of the case are that the assessee is a private limited company. The DCIT, CPC, Bangalore (AO) has passed the orders u/s 200A(1) the Act levying late fee towards the delay in filing the TDS returns

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

3) 'Every day's delay must be explained' does not mean that a pedantic approach should be made. Why not every hour's delay, every second's delay? The doctrine must be applied in a rational, commonsense and pragmatic manner. M/s. RMZ Hotels Private Limited, Bangalore Page 13 of 79 (4) When substantial justice and technical consideration are pitted against

M/S. CHILD DEVELOPMENT PROJECT OFFICER,SHIVAMOGGA vs. INCOME-TAX OFFICER, TDS WARD, DAVANGERE

The appeals are partly allowed to the aforesaid extent

ITA 882/BANG/2023[26Q/Quarter-4/2014-15]Status: DisposedITAT Bangalore09 Jan 2024

Bench: Shri George George Kshri Laxmi Prasad Sahu

For Appellant: Shri Hemant Pai, C.AFor Respondent: Shri Nischal B, Addl. CIT (DR)
Section 250

condone the delay in filing the appeal after relying on the above judgment. ITA Nos.882-890/Bang/2023 Page 10 of 17 19. Coming to the merit of the case, the sole issue involved in all these appeals are with regard to dismissing the appeal of the assessee by the CIT(A) for challenging the fee imposed u/s 234(E) for delay

MS. SEENA DEEPAK,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX, CPC -TDS, GHAZIABAD

In the result, all the appeals by the assessee are treated as allowed for statistical purpose

ITA 2126/BANG/2019[2013-14]Status: DisposedITAT Bangalore17 Jan 2020AY 2013-14

Bench: Shri N.V. Vasudevan & Shri B R Baskaran

For Appellant: Shri Narendra Sharma, AdvocateFor Respondent: Smt. Nishi Padma, Jt.CIT(DR)(ITAT), Bengaluru
Section 200Section 200(3)Section 200ASection 201Section 206CSection 234E

200 or section 201 or section 234E and any amount paid otherwise by way of tax or interest or fee; ITA Nos.2117 to 2132/Bang/2019 Page 4 of 9 (e) an intimation shall be prepared or generated and sent to the deductor specifying the sum determined to be payable by, or the amount of refund due to, him under clause

MS. SEENA DEEPAK,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX, CPC -TDS, GHAZIABAD

In the result, all the appeals by the assessee are treated as allowed for statistical purpose

ITA 2121/BANG/2019[2015-16]Status: DisposedITAT Bangalore17 Jan 2020AY 2015-16

Bench: Shri N.V. Vasudevan & Shri B R Baskaran

For Appellant: Shri Narendra Sharma, AdvocateFor Respondent: Smt. Nishi Padma, Jt.CIT(DR)(ITAT), Bengaluru
Section 200Section 200(3)Section 200ASection 201Section 206CSection 234E

200 or section 201 or section 234E and any amount paid otherwise by way of tax or interest or fee; ITA Nos.2117 to 2132/Bang/2019 Page 4 of 9 (e) an intimation shall be prepared or generated and sent to the deductor specifying the sum determined to be payable by, or the amount of refund due to, him under clause

MS. SEENA DEEPAK,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX, CPC -TDS, GHAZIABAD

In the result, all the appeals by the assessee are treated as allowed for statistical purpose

ITA 2129/BANG/2019[2015-16]Status: DisposedITAT Bangalore17 Jan 2020AY 2015-16

Bench: Shri N.V. Vasudevan & Shri B R Baskaran

For Appellant: Shri Narendra Sharma, AdvocateFor Respondent: Smt. Nishi Padma, Jt.CIT(DR)(ITAT), Bengaluru
Section 200Section 200(3)Section 200ASection 201Section 206CSection 234E

200 or section 201 or section 234E and any amount paid otherwise by way of tax or interest or fee; ITA Nos.2117 to 2132/Bang/2019 Page 4 of 9 (e) an intimation shall be prepared or generated and sent to the deductor specifying the sum determined to be payable by, or the amount of refund due to, him under clause

MS. SEENA DEEPAK,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX, CPC -TDS, GHAZIABAD

In the result, all the appeals by the assessee are treated as allowed for statistical purpose

ITA 2119/BANG/2019[2013-14]Status: DisposedITAT Bangalore17 Jan 2020AY 2013-14

Bench: Shri N.V. Vasudevan & Shri B R Baskaran

For Appellant: Shri Narendra Sharma, AdvocateFor Respondent: Smt. Nishi Padma, Jt.CIT(DR)(ITAT), Bengaluru
Section 200Section 200(3)Section 200ASection 201Section 206CSection 234E

200 or section 201 or section 234E and any amount paid otherwise by way of tax or interest or fee; ITA Nos.2117 to 2132/Bang/2019 Page 4 of 9 (e) an intimation shall be prepared or generated and sent to the deductor specifying the sum determined to be payable by, or the amount of refund due to, him under clause

MS. SEENA DEEPAK,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX, CPC -TDS, GHAZIABAD

In the result, all the appeals by the assessee are treated as allowed for statistical purpose

ITA 2122/BANG/2019[2013-14]Status: DisposedITAT Bangalore17 Jan 2020AY 2013-14

Bench: Shri N.V. Vasudevan & Shri B R Baskaran

For Appellant: Shri Narendra Sharma, AdvocateFor Respondent: Smt. Nishi Padma, Jt.CIT(DR)(ITAT), Bengaluru
Section 200Section 200(3)Section 200ASection 201Section 206CSection 234E

200 or section 201 or section 234E and any amount paid otherwise by way of tax or interest or fee; ITA Nos.2117 to 2132/Bang/2019 Page 4 of 9 (e) an intimation shall be prepared or generated and sent to the deductor specifying the sum determined to be payable by, or the amount of refund due to, him under clause

MS. SEENA DEEPAK,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX, CPC -TDS, GHAZIABAD

In the result, all the appeals by the assessee are treated as allowed for statistical purpose

ITA 2123/BANG/2019[2014-15]Status: DisposedITAT Bangalore17 Jan 2020AY 2014-15

Bench: Shri N.V. Vasudevan & Shri B R Baskaran

For Appellant: Shri Narendra Sharma, AdvocateFor Respondent: Smt. Nishi Padma, Jt.CIT(DR)(ITAT), Bengaluru
Section 200Section 200(3)Section 200ASection 201Section 206CSection 234E

200 or section 201 or section 234E and any amount paid otherwise by way of tax or interest or fee; ITA Nos.2117 to 2132/Bang/2019 Page 4 of 9 (e) an intimation shall be prepared or generated and sent to the deductor specifying the sum determined to be payable by, or the amount of refund due to, him under clause

MS. SEENA DEEPAK,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX, CPC - TDS, GHAZIABAD

In the result, all the appeals by the assessee are treated as allowed for statistical purpose

ITA 2117/BANG/2019[2014-15]Status: DisposedITAT Bangalore17 Jan 2020AY 2014-15

Bench: Shri N.V. Vasudevan & Shri B R Baskaran

For Appellant: Shri Narendra Sharma, AdvocateFor Respondent: Smt. Nishi Padma, Jt.CIT(DR)(ITAT), Bengaluru
Section 200Section 200(3)Section 200ASection 201Section 206CSection 234E

200 or section 201 or section 234E and any amount paid otherwise by way of tax or interest or fee; ITA Nos.2117 to 2132/Bang/2019 Page 4 of 9 (e) an intimation shall be prepared or generated and sent to the deductor specifying the sum determined to be payable by, or the amount of refund due to, him under clause

MS. SEENA DEEPAK,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX, CPC -TDS, GHAZIABAD

In the result, all the appeals by the assessee are treated as allowed for statistical purpose

ITA 2130/BANG/2019[2013-14]Status: DisposedITAT Bangalore17 Jan 2020AY 2013-14

Bench: Shri N.V. Vasudevan & Shri B R Baskaran

For Appellant: Shri Narendra Sharma, AdvocateFor Respondent: Smt. Nishi Padma, Jt.CIT(DR)(ITAT), Bengaluru
Section 200Section 200(3)Section 200ASection 201Section 206CSection 234E

200 or section 201 or section 234E and any amount paid otherwise by way of tax or interest or fee; ITA Nos.2117 to 2132/Bang/2019 Page 4 of 9 (e) an intimation shall be prepared or generated and sent to the deductor specifying the sum determined to be payable by, or the amount of refund due to, him under clause

MS. SEENA DEEPAK,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX, CPC -TDS, GHAZIABAD

In the result, all the appeals by the assessee are treated as allowed for statistical purpose

ITA 2132/BANG/2019[2014-15]Status: DisposedITAT Bangalore17 Jan 2020AY 2014-15

Bench: Shri N.V. Vasudevan & Shri B R Baskaran

For Appellant: Shri Narendra Sharma, AdvocateFor Respondent: Smt. Nishi Padma, Jt.CIT(DR)(ITAT), Bengaluru
Section 200Section 200(3)Section 200ASection 201Section 206CSection 234E

200 or section 201 or section 234E and any amount paid otherwise by way of tax or interest or fee; ITA Nos.2117 to 2132/Bang/2019 Page 4 of 9 (e) an intimation shall be prepared or generated and sent to the deductor specifying the sum determined to be payable by, or the amount of refund due to, him under clause

MS. SEENA DEEPAK,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX, CPC -TDS, GHAZIABAD

In the result, all the appeals by the assessee are treated as allowed for statistical purpose

ITA 2120/BANG/2019[2014-15]Status: DisposedITAT Bangalore17 Jan 2020AY 2014-15

Bench: Shri N.V. Vasudevan & Shri B R Baskaran

For Appellant: Shri Narendra Sharma, AdvocateFor Respondent: Smt. Nishi Padma, Jt.CIT(DR)(ITAT), Bengaluru
Section 200Section 200(3)Section 200ASection 201Section 206CSection 234E

200 or section 201 or section 234E and any amount paid otherwise by way of tax or interest or fee; ITA Nos.2117 to 2132/Bang/2019 Page 4 of 9 (e) an intimation shall be prepared or generated and sent to the deductor specifying the sum determined to be payable by, or the amount of refund due to, him under clause

MS. SEENA DEEPAK,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX, CPC -TDS, GHAZIABAD

In the result, all the appeals by the assessee are treated as allowed for statistical purpose

ITA 2124/BANG/2019[2015-16]Status: DisposedITAT Bangalore17 Jan 2020AY 2015-16

Bench: Shri N.V. Vasudevan & Shri B R Baskaran

For Appellant: Shri Narendra Sharma, AdvocateFor Respondent: Smt. Nishi Padma, Jt.CIT(DR)(ITAT), Bengaluru
Section 200Section 200(3)Section 200ASection 201Section 206CSection 234E

200 or section 201 or section 234E and any amount paid otherwise by way of tax or interest or fee; ITA Nos.2117 to 2132/Bang/2019 Page 4 of 9 (e) an intimation shall be prepared or generated and sent to the deductor specifying the sum determined to be payable by, or the amount of refund due to, him under clause

MS. SEENA DEEPAK,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX, CPC - TDS, GHAZIABAD

In the result, all the appeals by the assessee are treated as allowed for statistical purpose

ITA 2118/BANG/2019[2014-15]Status: DisposedITAT Bangalore17 Jan 2020AY 2014-15

Bench: Shri N.V. Vasudevan & Shri B R Baskaran

For Appellant: Shri Narendra Sharma, AdvocateFor Respondent: Smt. Nishi Padma, Jt.CIT(DR)(ITAT), Bengaluru
Section 200Section 200(3)Section 200ASection 201Section 206CSection 234E

200 or section 201 or section 234E and any amount paid otherwise by way of tax or interest or fee; ITA Nos.2117 to 2132/Bang/2019 Page 4 of 9 (e) an intimation shall be prepared or generated and sent to the deductor specifying the sum determined to be payable by, or the amount of refund due to, him under clause