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.

5 results for “condonation of delay”+ Section 54Gclear

Sorted by relevance

Chandigarh50Bangalore5Mumbai3Pune3Delhi3Kolkata2SC1Ahmedabad1Chennai1Hyderabad1Indore1A.K. SIKRI N.V. RAMANA1

Key Topics

Section 26312Section 143(3)10Section 548Section 54F6Deduction4Section 80P3Condonation of Delay3Section 1542Exemption

M/S. YASHA PATTINA SOUHARDA SAHAKARI NI,RAICHUR vs. ITO, WARD-1, , RAICHUR

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

ITA 1177/BANG/2022[2019-20]Status: DisposedITAT Bangalore07 Feb 2023AY 2019-20

Bench: Shri Chandra Poojariassessment Year: 2019-20

For Appellant: Shri Channamalikarjuna Gowda, A.RFor Respondent: Shri Ganesh R. Ghale, Standing Counsel for Revenue
Section 154Section 253(3)Section 80PSection 80P(2)Section 80P(2)(a)

delay of 150 days is condoned and the appeal is admitted for adjudication. 5. After hearing both the parties, I am of the opinion that similar issue came for consideration before this Tribunal in the case of M/s. CSI Credit Co-operative Society Vs. ITO cited (supra) wherein the Tribunal has held as under:- M/s. Yaksh Pattina Souharda Sahakari

2
Addition to Income2
Long Term Capital Gains2

DR. SHEELA PUTTABUDDI,BANGALORE vs. INCOME TAX OFFICER, WARD- 3(3)(5), BANGALORE

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

ITA 293/BANG/2020[2015-16]Status: DisposedITAT Bangalore19 Jul 2022AY 2015-16

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

For Appellant: Sri.Ravi Shankar, AdvoicateFor Respondent: Sri.Sankar Ganesh K, JCIT-DR
Section 143(2)Section 54

condone the delay and proceeded to dispose of the appeal on merits. 2 ITA No.293/Bang/2020. Dr.Sheela Puttabuddi. 3. The solitary issue argued is whether the CIT(A) is justified in confirming denial of exemption u/s 54 of the I.T.Act. 4. The brief facts of the case are as follows: The assessee is a Doctor by profession. For the assessment year

MANOJ KUMAR EKAMBARAM ARCOT,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-3(3)(1), BANGALORE

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

ITA 1730/BANG/2024[2015-16]Status: DisposedITAT Bangalore26 Dec 2024AY 2015-16

Bench: Shri Laxmi Prasad Sahu & Shri Soundararajan K.Assessment Year : 2015-16

For Appellant: Shri Ravishankar .S.V, AdvocateFor Respondent: Shri Subramanian .S, JCIT-DR
Section 234ASection 54Section 54B

54G and 54GA. For all the notices, the assessee had not filed their reply and thereafter a show cause notice for imposing penalty was issued to the assessee. The assessee appeared through the authorized representative and submitted that the assessee had purchased a new property and produced the copy of the sale agreement. The assessee had not produced any documents

SRI.LOKESH M, ,BANGALORE vs. PRINCIPAL COMMISSIONER OF INCOME TAX-2 , BANGALORE

In the result, the appeals by the assesses are partly allowed

ITA 292/BANG/2019[2013-14]Status: DisposedITAT Bangalore14 Oct 2020AY 2013-14

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

For Appellant: Shri S.V. Ravi Shankar, AdvocateFor Respondent: Shri K. Devrathna Kumar, CIT(DR)(ITAT), Bengaluru
Section 143(3)Section 263Section 54F

condone the delay in filing these appeals. 7. As far as merits of the appeal are concerned, the factual details that emerges from the record are that the Assessee and his deceased wife were co-owners of the property. By a sale deed dated 28.11.2012, they sold the property for a sale consideration of Rs.1,75,00,000/-. The Share

SRI.LOKESH M, LR OF SMT MALATHI LOKESH ,BANGALORE vs. PRINCIPAL COMMISSIONER OF INCOME TAX-2 , BANGALORE

In the result, the appeals by the assesses are partly allowed

ITA 293/BANG/2019[2013-14]Status: DisposedITAT Bangalore14 Oct 2020AY 2013-14

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

For Appellant: Shri S.V. Ravi Shankar, AdvocateFor Respondent: Shri K. Devrathna Kumar, CIT(DR)(ITAT), Bengaluru
Section 143(3)Section 263Section 54F

condone the delay in filing these appeals. 7. As far as merits of the appeal are concerned, the factual details that emerges from the record are that the Assessee and his deceased wife were co-owners of the property. By a sale deed dated 28.11.2012, they sold the property for a sale consideration of Rs.1,75,00,000/-. The Share