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6 results for “condonation of delay”+ Section 271Cclear

Sorted by relevance

Raipur38Delhi28Cochin24Jaipur22Karnataka21Ahmedabad15Nagpur8Bangalore6Mumbai5Chandigarh5Visakhapatnam3Chennai3Lucknow2Kolkata2Surat2Panaji1SC1Guwahati1

Key Topics

Section 10(5)17Section 271C9Penalty6TDS6Addition to Income6Section 2715Section 105Exemption5

M/S. STATE BANK OF INDIA,BANGALORE vs. ADDITIONAL COMMISSIONER OF INCOME TAX, TDS RANGE- 3, BANGALORE

In the result, the appeals are allowed

ITA 2413/BANG/2019[2011-12]Status: DisposedITAT Bangalore12 Feb 2020AY 2011-12

Bench: Shri N.V. Vasudevan & Shri A.K.Garodia

For Appellant: Shri H. MuralidharaFor Respondent: Shri Manjeet Singh, Addl.CIT(DR)(ITAT), Bengaluru
Section 10Section 10(5)Section 271

delay in filing appeals is therefore condoned. ITA Nos. 2413 to 2415/Bang/2019 Page 10 of 15 11. As far as the merits of the case relating to imposition of penalty u/s.271C of the Act, the learned counsel for the Assessee submitted that the Hon’ble ITAT Jaipur Bench in the case of State Bank of India Vs. ACIT

M/S. STATE BANK OF INDIA,BANGALORE vs. ADDITIONAL COMMISSIONER OF INCOME TAX, TDS RANGE - 3, BANGALORE

In the result, the appeals are allowed

ITA 2415/BANG/2019[2013-14]Status: DisposedITAT Bangalore12 Feb 2020AY 2013-14

Bench: Shri N.V. Vasudevan & Shri A.K.Garodia

For Appellant: Shri H. MuralidharaFor Respondent: Shri Manjeet Singh, Addl.CIT(DR)(ITAT), Bengaluru
Section 10Section 10(5)Section 271

delay in filing appeals is therefore condoned. ITA Nos. 2413 to 2415/Bang/2019 Page 10 of 15 11. As far as the merits of the case relating to imposition of penalty u/s.271C of the Act, the learned counsel for the Assessee submitted that the Hon’ble ITAT Jaipur Bench in the case of State Bank of India Vs. ACIT

M/S. STATE BANK OF INDIA,BANGALORE vs. ADDITIONAL COMMISSIONER OF INCOME TAX, TDS RANGE- 3, BANGALORE

In the result, the appeals are allowed

ITA 2416/BANG/2019[2012-13]Status: DisposedITAT Bangalore12 Feb 2020AY 2012-13

Bench: Shri N.V. Vasudevan & Shri A.K.Garodia

For Appellant: Shri H. MuralidharaFor Respondent: Shri Manjeet Singh, Addl.CIT(DR)(ITAT), Bengaluru
Section 10Section 10(5)Section 271

delay in filing appeals is therefore condoned. ITA Nos. 2413 to 2415/Bang/2019 Page 10 of 15 11. As far as the merits of the case relating to imposition of penalty u/s.271C of the Act, the learned counsel for the Assessee submitted that the Hon’ble ITAT Jaipur Bench in the case of State Bank of India Vs. ACIT

M/S. STATE BANK OF INDIA,BANGALORE vs. ADDITIONAL COMMISSIONER OF INCOME TAX, TDS RANGE - 3, BANGALORE

In the result, the appeals are allowed

ITA 2414/BANG/2019[2012-13]Status: DisposedITAT Bangalore12 Feb 2020AY 2012-13

Bench: Shri N.V. Vasudevan & Shri A.K.Garodia

For Appellant: Shri H. MuralidharaFor Respondent: Shri Manjeet Singh, Addl.CIT(DR)(ITAT), Bengaluru
Section 10Section 10(5)Section 271

delay in filing appeals is therefore condoned. ITA Nos. 2413 to 2415/Bang/2019 Page 10 of 15 11. As far as the merits of the case relating to imposition of penalty u/s.271C of the Act, the learned counsel for the Assessee submitted that the Hon’ble ITAT Jaipur Bench in the case of State Bank of India Vs. ACIT

M/S. STATE BANK OF INDIA,BANGALORE vs. ADDITIONAL COMMISSIONER OF INCOME TAX, TDS RANGE - 3, BANGALORE

In the result, the appeals are allowed

ITA 2417/BANG/2019[2013-14]Status: DisposedITAT Bangalore12 Feb 2020AY 2013-14

Bench: Shri N.V. Vasudevan & Shri A.K.Garodia

For Appellant: Shri H. MuralidharaFor Respondent: Shri Manjeet Singh, Addl.CIT(DR)(ITAT), Bengaluru
Section 10Section 10(5)Section 271

delay in filing appeals is therefore condoned. ITA Nos. 2413 to 2415/Bang/2019 Page 10 of 15 11. As far as the merits of the case relating to imposition of penalty u/s.271C of the Act, the learned counsel for the Assessee submitted that the Hon’ble ITAT Jaipur Bench in the case of State Bank of India Vs. ACIT

STATE BANK OF INDIA,JAYANAGAR BRANCH vs. INCOME TAX OFFICER (TDS), WARD-3(2), BANGALORE

In the result, all the four appeals filed by the are dismissed and a copy of common order passed is to be placed on the respective case files

ITA 330/BANG/2022[2011-12]Status: DisposedITAT Bangalore19 Jul 2022AY 2011-12

Bench: Shri George George K & Shri Laxmi Prasad Sahuassessment Year : 2011-12

For Appellant: Shri Ragavendra Chakravarthy, C.AFor Respondent: Shri Narayana K.R, Addl.DIT (DR)
Section 10(5)Section 271C

section 271C, in so far it is against the appellant is opposed to law, weight of evidence, facts and circumstances of the Appellant's case. 2. In view of Decisions of Hon'ble Income Tax Appellate Tribunal, Bangalore in case of State Bank of India, Jigani Branch, Bengaluru Vs. Additional CIT, TDS, Range 3, Bengaluru