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2 results for “condonation of delay”+ Section 80Dclear

Sorted by relevance

Mumbai4Hyderabad3Chennai3Jaipur3Bangalore2Visakhapatnam2Indore2Kolkata2Pune2

Key Topics

Section 1545Section 143(1)4Section 80C4Section 904Section 143(1)(a)3Section 139(1)3Deduction2Disallowance2

BACHIRA UTHAIAH POOVAIAH,BANGALORE vs. INCOME TAX OFFICER, WARD-5(3)(4), BENGALURU

In the result, the appeal of the assessee is allowed

ITA 2410/BANG/2024[2018-19]Status: DisposedITAT Bangalore28 Jan 2025AY 2018-19

Bench: Shri Waseem Ahmedassessment Years: 2018-19

For Appellant: Ms. Lakshmi S. AdvocateFor Respondent: Shri Ganesh R Gale, Standing Counsel for Dept
Section 139(1)Section 143(1)Section 80CSection 90

80D of the Act for ₹ 1,25,984/- declared net taxable income of ₹ 18,93,510/- only. The assessee computed gross tax liability (tax + cess) on the declared income at ₹ 3,91,970/- against which claimed relief under section 90 of the Act, amounting to ₹ 2,34,743/- on account of taxes paid in foreign country namely “Norway

SRI. SANJAY RAMPRAKASH SAXENA,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME-TAX, CPC, , BENGALURU

In the result, appeal of the assessee is allowed

ITA 176/BANG/2023[2009-10]Status: DisposedITAT Bangalore25 May 2023AY 2009-10

Bench: Shri George George K & Shri Laxmi Prasad Sahuassessment Year : 2009-10 Shri. Sanjay Ramprakash Saxena, Dcit, G1, Smr Devmuk Cpc, Sy. No.97/104, 9Th Main, Vs. Bengaluru. Bannerghatta Road, Vijaya Bank Layout, Bengaluru – 560 076. Pan : Aozps 7209 E Appellant Respondent Assessee By : Shri. Bharath Shetty, Ca Revenue By : Shri. Ganesh R. Ghale, Standing Counsel. Date Of Hearing : 17.05.2023 Date Of Pronouncement : 25.05.2023

For Appellant: Shri. Bharath Shetty, CAFor Respondent: Shri. Ganesh R. Ghale, Standing Counsel
Section 10Section 10(13)Section 139(1)Section 143(1)Section 143(1)(a)Section 154Section 17(2)Section 250Section 80CSection 80D

80D, the net taxable income was shown as Rs.15,06,451/-. During the course of processing of return under section 143(1)(a) of the Act wherein disallowances were made which is as under: i. Value of perquisites under section 17(2) of the Act - Rs.12,335/- (twice considered) ii. HRA exemption under section 10(13A) of Rs.1