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

Sorted by relevance

Karnataka127Mumbai72Delhi68Kolkata41Chennai31Pune29Bangalore27Jaipur21Hyderabad17Nagpur14Lucknow12Indore10Ahmedabad9Surat8Telangana7Ranchi7Cuttack7Chandigarh6Visakhapatnam5SC3Orissa3Patna3Amritsar2Jodhpur2Cochin2Jabalpur2Rajkot1Rajasthan1Raipur1Andhra Pradesh1Guwahati1

Key Topics

Section 80P(2)(d)8Section 142(1)5Section 1445Section 694Section 234B2Section 2532Section 1482Section 2712Penalty

SHRI TEK CHAND,KARNAL vs. ITO-WARD-2, KAITHAL

In the result, appeal of the assessee is allowed

ITA 255/CHANDI/2020[2009-10]Status: DisposedITAT Chandigarh15 Mar 2021AY 2009-10

Bench: 02-04-2020. That The Appellant Prepared Appeal & Deposited Appeal Fee On 18-03-2020 As Per Challan Of Appeal Fee Attached With Appeal Form.

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Shri Ashok Khanna, Addl. CIT
Section 148

delay of 35 days in filing the appeal by the assessee is condoned and the appeal is admitted. 6. Following grounds have been raised in this appeal : 1. The Appellant Sh. Tek Chand aged 70 year old is a Farmer and He and his Brother Sh. Ram Diya sold their Agri land of Rs. 60,22,000 on dated

M/S GYMKHANA CLUB,PANCHKULA vs. ITO, W-3, PANCHKULA

In the result, the appeal of the assessee is allowed

2
Addition to Income2
ITA 1305/CHANDI/2018[2009-10]Status: Disposed
ITAT Chandigarh
28 Oct 2024
AY 2009-10

Bench: Shri A.D.Jain, Vice Prersident & Shri Vikram Singh Yadavआयकर अपील सं./Ita No 1305/Chd/2018 िनधा"रण वष" / Assessment Year : 2009-10 M/S Gymkhana Club, Vs The Ito, Sector 6, Ward-3, Panchkula. Panchkula. "थायी लेखा सं./Pan No: Aaaag0115B अपीलाथ"/Appellant ""यथ"/Respondent िनधा"रती क" ओर से/Assessee By: Shri S.K.Mukhi, Advocate राज"व क" ओर से/ Revenue By : Shri Vivek Vardhan, Jcit, Sr.Dr सुनवाई क" तारीख/Date Of Hearing : 07.10.2024 उदघोषणा क" तारीख/Date Of Pronouncement : 28/10/2024 Physical Hearing आदेश/Order Per Vikram Singh Yadav,A.M.

For Appellant: Shri S.K.Mukhi, AdvocateFor Respondent: Shri Vivek Vardhan, JCIT, Sr.DR
Section 234B

delay is herby condoned and the appeal of the assessee is admitted for adjudication. 3. Briefly the facts of the case are that the assessee club had declared ‘Nil’ income in its return of income claiming the whole of its receipts as exempt under the principle of mutuality. As per the return of income filed for the year under consideration

INDER PAL SINGH LEGAL HEIR OF DECEASED SATNAM SINGH 171789, STREET NO.8, GURU TEG BAHADUR JAGRAON,PUNJAB vs. THE INCOME TAX OFFICER WARD-1 JAGRAON , PUNJAB

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

ITA 43/CHANDI/2024[2018-2019]Status: DisposedITAT Chandigarh12 Aug 2024AY 2018-2019

Bench: SHRI. VIKRAM SINGH YADAV (Accountant Member), SHRI. PARESH M. JOSHI (Judicial Member)

For Appellant: Shri Kushal Chopra, C.AFor Respondent: Shri Rohit Sharma, CIT DR
Section 250Section 253Section 269SSection 271Section 271DSection 274

246 2,00,000 38 17/5/2017 To Cash 250 2,00,000 39 18/5/2017 To Cash 254 2,00,000 40 19/5/2017 To Cash 258 2,00,000 41 15/2/2018 To Cash 1039 2,00,000 42 16/2/2018 To Cash 1042 2,00,000 43 17/2/2018 To Cash 1045 2,00,000 44 18/2/2018 To Cash

THE BALDUHAK CO-OPERATIVE AGRICULTURE SERVICE SOCIETY LTD.,HAMIRPUR vs. ITO, WARD, HAMIRPUR

ITA 703/CHANDI/2022[2018-19]Status: DisposedITAT Chandigarh16 Feb 2024AY 2018-19

Bench: Us Are That The Assessee Is A Cooperative

For Appellant: Shri Alok Krishan, C.AFor Respondent: Shri Dharam Vir, JCIT, Sr. DR
Section 80PSection 80P(2)(d)

delay is hereby condoned and the appeal is admitted for adjudication. 3. In the present appeal, the assessee has challenged the action of the Ld. CIT(A), NFAC, Delhi in sustaining the disallowance claimed by the assessee society under section 80P(2)(d) of the Act amounting to Rs. 20,51,316/-. 4. The facts which are emerging from

JAGROOP SINGH,BARNALA vs. ITO, W-1, BARNALA

In the result, the appeal filed by the appellant is treated as dismissed

ITA 217/CHANDI/2024[2012-13]Status: DisposedITAT Chandigarh16 Dec 2024AY 2012-13

Bench: This Tribunal. The Assessee Is Aggrieved By The Order Bearing No. Itba/Nfac/S/250/2023-24/105946628(1) Dt. 08/01/2024 Passed By The Cit(A) Under Section 250(6) Of The Act Which Is Hereinafter Referred To As The “Impugned Order”. The Relevant A.Y. Is 2012-13 & The Corresponding Previous Year Period Is From 01/04/2011 To 31/03/2012. 2. Factual Matrix

For Appellant: Shri Pardeep Goyal, CAFor Respondent: Shri Vivek Vardhan, JCIT
Section 133(6)Section 142(1)Section 144Section 147Section 148Section 151Section 246Section 250(6)Section 253Section 271

section 246 A on 31/05/2022 however the Ld. CIT(A) vide impugned order has dismissed the appeal. Consequently the order of AO stands confirmed at 1st appellate stage. 4. that the assessee being aggrieved by the impugned order has preferred second appeal before this Tribunal and in Form 36 has raised following grounds of appeal before us: 1. On facts

SARU ENTERPRISES PRIVATE LIMITED,PATIALA vs. ACIT/DCIT, CEN. CIR., PATIALA

In the result, the appeal of the assessee is allowed

ITA 271/CHANDI/2023[2018-19]Status: DisposedITAT Chandigarh23 Feb 2024AY 2018-19

Bench: SHRI. AAKASH DEEP JAIN (Vice President), SHRI. VIKRAM SINGH YADAV (Accountant Member)

For Appellant: Shri Rajiv Saldi, C.AFor Respondent: Shri Dharamvir, JCIT, Sr. D.R
Section 115BSection 133ASection 143(2)Section 68Section 69Section 69A

delay is hereby condoned and the appeal is admitted for adjudication. 4. Briefly the facts of the case are that the assessee is engaged in the business of undertaking civil projects for Military engineering services under the name and style of M/s Saru Enterprises Pvt. Ltd. and works as a MES contractor. A survey operation under section 133A was conducted