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.

246 results for “condonation of delay”+ Section 51clear

Sorted by relevance

Mumbai557Chennai495Delhi417Kolkata333Hyderabad252Bangalore246Pune229Ahmedabad199Jaipur162Karnataka144Chandigarh128Nagpur95Lucknow59Indore58Cuttack54Cochin42Surat42Amritsar41Calcutta38Raipur35Visakhapatnam34Rajkot30SC19Jodhpur16Telangana13Patna11Guwahati9Agra8Jabalpur8Varanasi6Allahabad6Orissa5Dehradun4Rajasthan4Panaji3Ranchi2Andhra Pradesh1

Key Topics

Addition to Income45Section 25041Condonation of Delay40Section 10A34Disallowance31Limitation/Time-bar31Deduction24Section 143(3)21Section 144

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

condone the above delay and admit the appeal for adjudication. 4. The first ground for our consideration is with regard to the disallowance of Rs.99,02,829/-, which is claimed by assessee as an interest payment. The assessee in the year under consideration advanced a sum of Rs.41 crores towards purchase of shares. The AO questioned the sources of Rs.41

Showing 1–20 of 246 · Page 1 of 13

...
20
Section 5118
Section 80P18
Section 143(2)18

SIRI SANJEEVINI PATTINA SOUHARDA SAHAKARI NIYAMAT ,SIRWAR vs. THE INCOME TAX OFFICER, WARD-1, , RAICHUR

In the result, both the appeals filed by the assessee stands partly allowed for statistical purposes

ITA 1386/BANG/2024[2017-18]Status: DisposedITAT Bangalore30 Aug 2024AY 2017-18

Bench: Smt. Beena Pillai & Shri Waseem Ahmed

For Appellant: Shri Ravishankar, AdvocateFor Respondent: Smt. Neha Sahay, JCIT-DR
Section 143(2)Section 143(3)Section 250Section 263Section 5Section 801

condone delay by enacting section 51 of the Limitation Act of 1963 in Page 8 ITA Nos. 1386 & 1387/Bang/2024 order

SIRI SANJEEVINI PATTINA SOUHARDA SAHAKARI NIYAMAT,SIRWAR vs. THE INCOME TAX OFFICER, WARD-1,, RAICHUR

In the result, both the appeals filed by the assessee stands partly allowed for statistical purposes

ITA 1387/BANG/2024[2020-21]Status: DisposedITAT Bangalore30 Aug 2024AY 2020-21

Bench: Smt. Beena Pillai & Shri Waseem Ahmed

For Appellant: Shri Ravishankar, AdvocateFor Respondent: Smt. Neha Sahay, JCIT-DR
Section 143(2)Section 143(3)Section 250Section 263Section 5Section 801

condone delay by enacting section 51 of the Limitation Act of 1963 in Page 8 ITA Nos. 1386 & 1387/Bang/2024 order

SRINIVASAN NARAYANAN,HOSUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(1), BENGALURU

In the result, all the appeals filed by the assessee stands partly allowed for statistical purposes

ITA 1012/BANG/2024[2020-21]Status: DisposedITAT Bangalore29 Jul 2024AY 2020-21

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri T. Vasudevan, AdvocateFor Respondent: Smt. S. Praveena, CIT-DR

condone delay by enacting section 51 of the Limitation Act of 1963 in order to enable the courts to do substantial

SRINIVASAN NARAYANAN,HOSUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(1), BANGALORE

In the result, all the appeals filed by the assessee stands partly allowed for statistical purposes

ITA 1009/BANG/2024[2015-16]Status: DisposedITAT Bangalore29 Jul 2024AY 2015-16

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri T. Vasudevan, AdvocateFor Respondent: Smt. S. Praveena, CIT-DR

condone delay by enacting section 51 of the Limitation Act of 1963 in order to enable the courts to do substantial

SRINIVASAN NARAYANAN,HOSUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(1), BENGALURU

In the result, all the appeals filed by the assessee stands partly allowed for statistical purposes

ITA 1011/BANG/2024[2018-19]Status: DisposedITAT Bangalore29 Jul 2024AY 2018-19

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri T. Vasudevan, AdvocateFor Respondent: Smt. S. Praveena, CIT-DR

condone delay by enacting section 51 of the Limitation Act of 1963 in order to enable the courts to do substantial

SRINIVASAN NARAYANAN,HOSUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(1), BENGALURU

In the result, all the appeals filed by the assessee stands partly allowed for statistical purposes

ITA 1008/BANG/2024[2015-16]Status: DisposedITAT Bangalore29 Jul 2024AY 2015-16

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri T. Vasudevan, AdvocateFor Respondent: Smt. S. Praveena, CIT-DR

condone delay by enacting section 51 of the Limitation Act of 1963 in order to enable the courts to do substantial

EQUIPMENT FABRICATORS,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME TAX, CPC, BANGALORE

In the result, the appeal of the assessee is allowed

ITA 386/BANG/2021[2018-19]Status: DisposedITAT Bangalore21 Oct 2021AY 2018-19

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year: 2018-19

For Appellant: NoneFor Respondent: Shri Sankar Ganesh K. Jt.CIT(DR)(ITAT), Bengaluru
Section 139(1)Section 143(1)Section 234ASection 234BSection 23ASection 36(1)(va)Section 43B

condone the delay of 508 days in filing the appeal and admit the appeal for adjudication. 19. Coming to the merits of the issue, the grievance of the assessee is disallowance of Rs.11,78,481 being PF & ESI contribution of employees paid beyond the due date u/s. 36(1)(va) r.w.s. 43B of the Act. It was Page

M/S. SREE MINERALS,BELLARY vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1, BELLARY

In the result, the appeal filed by the assessee is dismissed in limine

ITA 719/BANG/2021[2009-10]Status: DisposedITAT Bangalore23 May 2022AY 2009-10

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year: 2009-10

For Appellant: Shri V. Srinivasan, A.RFor Respondent: Smt. Priyadarshini Baseganni, D.R
Section 143Section 143(3)

condone delay by enacting section 51 of the Limitation Act of 1963 in order to enable the courts to do substantial

NARAYANAPPA GOVINDARAJU,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE (1)(3) BANGALORE, BANGALORE

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

ITA 1279/BANG/2024[2013-14]Status: DisposedITAT Bangalore22 Oct 2024AY 2013-14

Bench: Shri George George K. & Shri Laxmi Prasad Sahuassessment Year : 2013-14

For Appellant: Shri Ravindra Hegde, CAFor Respondent: Shri D.K. Mishra, CIT(DR)(ITAT), Bengaluru
Section 132Section 139(1)Section 153C

condone delay by enacting section 51 of the Limitation Act of 1963 in order to enable the courts to do substantial

J C R DRILLSOL PVT. LTD. ,BANGALORE vs. INCOME TAX OFFICER, WARD - 4(1)(1), BANGALORE

In the result, both the appeals filed by the assessee stands partly allowed for statistical purposes

ITA 871/BANG/2023[2015-16]Status: DisposedITAT Bangalore24 Jun 2024AY 2015-16

Bench: Smt. Beena Pillai & Shri Laxmi Prasad Sahu

For Appellant: Shri Hemant Pai, FCAFor Respondent: Shri Subramanian .S, JCIT-DR

condone delay by enacting section 51 of the Limitation Act of 1963 in order to enable the courts to do substantial

J C R DRILLSOL PVT. LTD.,BENGALURU vs. INCOME TAX OFFICER, WARD - 4 (1)(1), BANGALORE

ITA 870/BANG/2023[2013-14]Status: DisposedITAT Bangalore24 Jun 2024AY 2013-14

Bench: Smt. Beena Pillai & Shri Laxmi Prasad Sahu

For Appellant: Shri Hemant Pai, FCAFor Respondent: Shri Subramanian .S, JCIT-DR

condone delay by enacting section 51 of the Limitation Act of 1963 in order to enable the courts to do substantial

BANGALORE STOCK EXCHANGE CUSTOMER PROTECTION FUND ,CHENNAI vs. INCOME TAX OFFICER, (E), WARD-1, BENGALURU

In the result, both the appeals filed by the assessee are

ITA 2246/BANG/2024[2017-18]Status: DisposedITAT Bangalore21 Apr 2025AY 2017-18

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

For Appellant: Smt. Manasa Ananthan, A.RFor Respondent: Smt. Neha Sahay, D.R
Section 250Section 253(5)Section 5

51, 1st Cross, 4th 'T' Block East, Tilak Nagar, Jayanagar, Bangalore- 560 041 आयकर अपीलीय अधिकरण Income Tax Appellate Tribunal बेंगलूर न्यायपीठ, बेंगलूर Bangalore Benches, Bangalore क्र.सं. 1833. Date... 19th December 2024 Our Ref: TR: B-9345/2019 20/12/24 Dear Sir, Bangalore Stock Exchange Customer Protection Fund: Assessee's appeal for the assessment year 2016-17: ITA No. 2245/Bang/2024

AMRUTUR NINGAIAH GANGADHARAIAH,BENGALURU vs. INCOME TAX OFFICER, WARD-3(3)(3), BANGALORE

In the result, the appeal filed by the assessee stands allowed for statistical purposes

ITA 748/BANG/2024[2017-18]Status: DisposedITAT Bangalore12 Jun 2024AY 2017-18

Bench: Smt Beena Pillai & Shri Laxmi Prasad Sahuassessment Year : 2017-18 Shri Amrutur Ningaiah Gangadharaiah, 151, 6Th Cross, The Income Tax Bapuji Layout, Officer, Attiguppe, Ward – 3(3)(3), Vijayanagar S.O., Bangalore. Bengaluru North, Vs. Bengaluru – 560 040. Pan: Adppg1594H Appellant Respondent

For Appellant: Shri Ravikiran, CAFor Respondent: Shri Ganesh R. Gale, Standing
Section 139(4)Section 143(1)Section 143(2)Section 253Section 5Section 69A

condone delay by enacting section 51 of the Limitation Act of 1963 in order to enable the courts to do substantial

UBMC TRUST ASSOCIATION,UDUPI vs. INCOME-TAX OFFICER, EXEMPTIONS WARD-1, MANGALORE

In the result, both the appeals filed by assessee stands allowed on the legal issue raised in the additional ground

ITA 694/BANG/2023[2015-16]Status: DisposedITAT Bangalore08 Apr 2024AY 2015-16

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Respondent: Shri Ravi Shankar .S.V
Section 12ASection 142(1)Section 234ASection 250

condone delay by enacting section 51 of the Limitation Act of 1963 in order to enable the courts to do substantial

UBMC TRUST ASSOCIATION,UDUPI vs. INCOME-TAX OFFICER, EXEMPTIONS WARD-1, MANGALORE

In the result, both the appeals filed by assessee stands allowed on the legal issue raised in the additional ground

ITA 693/BANG/2023[2014-15]Status: DisposedITAT Bangalore08 Apr 2024AY 2014-15

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Respondent: Shri Ravi Shankar .S.V
Section 12ASection 142(1)Section 234ASection 250

condone delay by enacting section 51 of the Limitation Act of 1963 in order to enable the courts to do substantial

M/S. ODION BUILDERS AND DEVELOPERS,BANGALORE vs. THE INCOME TAX OFFICER (TDS) - WARD - 2(3), BANGALORE

In the result, the assessee's appeal is treated as allowed for statistical purposes

ITA 807/BANG/2019[2014-15]Status: DisposedITAT Bangalore29 Jul 2019AY 2014-15

Bench: Shri A.K. Garodia & Shri Pavan Kumar Gadale

For Appellant: Shri G. N. Bhatt, C.AFor Respondent: Dr. S. Palani Kumar, Addl. CIT (D.R)
Section 133ASection 194ISection 194LSection 201(1)

Section 194LA and determined total demand payable of Rs.91,487. Aggrieved by the order, the assessee has filed an appeal with the CIT(Appeals). The CIT(Appeals) before going into merits of the case found that there is a delay of 215 days in filing the appeal, since the explanations of the assessee are not satisfactory CIT (Appeals

BIJAPUR DIST POLICE CO OP SOCIETY LIMITED,VIJAYPUR vs. INCOME TAX OFFICER, WARD-1 , VIJAYPUR

In the result, appeal filed by the assessee is allowed for statistical purposes

ITA 1420/BANG/2024[2020-21]Status: DisposedITAT Bangalore29 Aug 2024AY 2020-21

Bench: Shri George George Kassessment Year : 2020-21 M/S. Bijapur Dist Police Co-Op Society Ltd., Vs. Ito, Bjp Dist Police Co-Op Society Gangbawadi Road, Ward – 1, Near Sp Office, Vijaypur, Vijaypur. Vijayapura – 586 101. Pan : Aabab 1338 E Appellant Respondent Assessee By : Shri. Ramesh V. Mudhol, Advocate Revenue By : Shri. Ganesh R. Gale, Standing Counsel For Department. Date Of Hearing : 29.08.2024 Date Of Pronouncement : 29.08.2024

For Appellant: Shri. Ramesh V. Mudhol, AdvocateFor Respondent: Shri. Ganesh R. Gale, Standing Counsel for Department
Section 148ASection 250Section 51

condone delay by enacting section 51 of the Limitation Act of 1963 in order to enable the courts to do substantial

SHRIKANT BASAVANNEPPA PATTANSHETTI,HUBLI vs. INCOME TAX OFFICER, WARD-2(2), HUBBLAI

In the result, the appeal filed by assessee stands partly allowed for statistical purposes

ITA 1077/BANG/2024[2017-2018]Status: DisposedITAT Bangalore27 Jun 2024AY 2017-2018

Bench: Smt. Beena Pillaiassessment Year : 2017-18

For Appellant: Shri Siva Prasad Reddy, ITP
Section 143(3)Section 250

condone delay by enacting section 51 of the Limitation Act of 1963 in order to enable the courts to do substantial

M/S. MULTI TEK INTERIOR SOLUTIONS ,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(4) , BENGALURU

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

ITA 894/BANG/2024[2020-21]Status: DisposedITAT Bangalore24 Jun 2024AY 2020-21

Bench: Shri Chandra Poojari & Shri Prakash Chand Yadavassessment Year: 2020-21

For Appellant: Sri Ravishankar, A.RFor Respondent: Ms. Neha Sahay, D.R
Section 234Section 250Section 40Section 44A

Section 250 of the Act dated 25/03/2024, in so far as it is against the Appellant is opposed to law, weight of evidence, probabilities, facts and circumstances of the Appellant's case, may be quashed. 2. The learned Commissioner of Income-tax [Appeals] is not justified in not condoning the delay in filing the appeal preferred by the appellant without