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20 results for “condonation of delay”+ Section 80P(2)(a)clear

Sorted by relevance

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Key Topics

Section 80P40Deduction18Section 143(1)16Section 8015Section 80A12Addition to Income11Condonation of Delay9Section 1478Section 139(1)

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

THE KOTLA BHARI MILK PRODUCERS SOCIETY LTD.,KHANNA vs. ITO, KHANNA, KHANNA

In the result, appeal of the Assessee is dismissed

ITA 381/CHANDI/2025[2014-15]Status: Disposed
8
Section 80P(2)(d)8
Section 80P(2)(a)7
Penalty6
ITAT Chandigarh
22 Jul 2025
AY 2014-15

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

For Appellant: Shri Parveen Jindal, CAFor Respondent: Dr. Ranjit Kaur, Addl. CIT, Sr. DR
Section 143Section 143(1)Section 249(3)Section 80PSection 80P(2)(b)

condone the delay, citing the Supreme Court's ruling in Collector Land Acquisition vs. Mst. Katiji & Ors, which advocates a liberal approach to advance substantial justice. The Ld. AR further argued that the society, being a small cooperative engaged in milk supply, was entitled to a full deduction under Section 80P(2

THE NANAWAN CO-OPERATIVE AGRICULTURE SOCIETY,HAMIRPUR vs. INCOME TAX OFFICER, HAMIRPUR

The appeal stands allowed for statistical purposes

ITA 953/CHANDI/2025[2019-20]Status: DisposedITAT Chandigarh06 Jan 2026AY 2019-20

Bench: Tribunal.

For Appellant: Sh. Alok Krishan (CA) – Ld. ARFor Respondent: Dr. Ranjit Kaur (Addl. CIT) – Ld. Sr. DR
Section 119Section 139Section 139(1)Section 147Section 148Section 80Section 80ASection 80PSection 80P(2)(a)

Condonation of delay under clause (b) of sub-section (2) of section 119 of the Income-tax Act, 1961 for returns of income claiming deduction u/s 80P

THE SWAHALWA CO-OPERATIVE AGRICULTURE SERVICE SOCIETY LTD.,DISTT. HAMIRPUR vs. ITO, WARD HAMIPUR, HAMIRPUR

The appeal stands allowed for statistical purposes

ITA 886/CHANDI/2025[2018-19]Status: DisposedITAT Chandigarh06 Jan 2026AY 2018-19

Bench: us.3. I find that the appropriate course of action for the assessee, on the facts of such cases, lies in CBDT Circular No. 13 of 2023 dated 26-07-2023 (F.No.173/2112023-IT A-I) which read as under: -

For Appellant: Sh. Ajay Kumar (Advocate) – Ld. ARFor Respondent: Dr. Ranjit Kaur (Addl. CIT) – Ld. Sr. DR
Section 119Section 139Section 139(1)Section 143(1)Section 154Section 80Section 80ASection 80PSection 80P(2)(a)

Condonation of delay under clause (b) of sub-section (2) of section 119 of the Income-tax Act, 1961 for returns of income claiming deduction u/s 80P

THE DOL COOPERATIVE AGRICULTURAL SERVICE SOCIETY LIMITED,VPO AGHWANI vs. ITO DHARAM SHALA, DHARAMSHALA

In the result, the appeal of the Assessee stands allowed for statistical purposes

ITA 163/CHANDI/2024[2018-2019]Status: DisposedITAT Chandigarh16 Oct 2024AY 2018-2019

Bench: Shri A.D. Jain & Shri Krinwant Sahayआयकर अपील सं./ Ita No. 163/Chd/2024 "नधा"रण वष" / Assessment Year : 2018-19 The Dol Cooperative Vs. The Ito, बनाम Dharamshala Agricultural Service Society Limited, Vpo Aghwani, Tehsil Jawalamukhi, Kangra Hp "थायी लेखा सं./Pan No: Aadat6246M अपीलाथ"/ Appellant ""यथ"/ Repsondent ( Physical Hearing ) "नधा"रती क" ओर से/Assessee By : Shri Sudhir Sehgal, Advocate राज"व क" ओर से/ Revenue By : Shri Vivek Vardhan, Jcit, Sr. Dr सुनवाई क" तार"ख/Date Of Hearing : 13.08.2024 उदघोषणा क" तार"ख/Date Of Pronouncement : 16.10.2024 आदेश/Order Per Krinwant Sahay, A.M.:

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Shri Vivek Vardhan, JCIT, Sr. DR
Section 143(1)Section 80PSection 80P(2)(a)

section 80P of the Income Tax Act 1961, as assessee is providing banking/credit facilities to its members and covered u/s sec 80P(2)(a)(I) without considering the facts of the case which is highly arbitrary, illegal, unwarranted & uncalled for. 3) That the assessee has filed rectification but same are rejected, copy of rectification made are enclosed. 4) That

THE MANOH COOPERATIVE AGRICULTURE SERVICE SOCIETY LTD.,VILLAGE MANOH, DISTT HAMIRPUR vs. ITO, WARD, HAMIRPUR

In the result, the appeal is allowed

ITA 799/CHANDI/2024[2018-19]Status: DisposedITAT Chandigarh23 Jan 2025AY 2018-19

Bench: the Ld. CIT(A) who has sustained the said action of the CPC/JAO.

For Appellant: Shri Ajay Patiyal, AdvocateFor Respondent: Smt. Amanpreet Kaur, Addl. CIT DR
Section 119Section 139(1)Section 143(1)Section 143(1)(a)Section 154Section 80ASection 80P

80P has been denied on account of delay in getting accounts audited under respective state laws and to mitigate genuine hardship, the powers have been granted to the Chief Commissioner of Income Tax and Director General of Income Tax to consider the condonation application under section 119 (2

THE TARKWARI CO-OPERATIVE AGRICULTURE SERVICE SOCIETY LTD.,,HAMIRPUR vs. INCOME TAX OFFICER, HAMIRPUR

In the result, the appeal is allowed

ITA 952/CHANDI/2024[2018-19]Status: DisposedITAT Chandigarh13 Jan 2025AY 2018-19

Bench: SHRI. VIKRAM SINGH YADAV, AM आयकर अपील सं. / ITA No. 952/Chd/2024 निर्धारण वर्ष / Assessment Year : 2018-19 The Tarkwari Co-Operative Agriculture Service Society Ltd. Vill: Tarkwari, P.O. Tarkwari, Tehsil: Bhoranj, Dist: Hamirpur, Himachal Pradesh-177001 बनाम The ITO Ward, Hamirpur स्थायी लेखा सं./PAN NO: AABAT1500E प्रत्यर्थी/Respondent अपीलार्थी/Appellant निर्धारिती की ओर से/Assessee by : राजस्व की ओर से / Revenue by : Shri Ajay Patyal, Advocate Dr. Ranjeet Kaur, Sr. DR सुनवाई की तारीख/Da

For Appellant: Shri Ajay Patyal, AdvocateFor Respondent: Dr. Ranjeet Kaur, Sr. DR
Section 119Section 139(1)Section 143(1)Section 143(1)(a)Section 154Section 80ASection 80P

80P has been denied on account of delay in getting accounts audited under respective state laws and to mitigate genuine hardship, the powers have been granted to the Chief Commissioner of Income Tax and Director General of Income Tax to consider the condonation application under section 119 (2

THE CHAPLAH CO-OPERATIVE AGRICULTURAL SERVICE SOCIETY LTD,VPO CHOULI vs. LD. DCIT , CPC, CPC, BENGALURU

In the result, appeal of the Assessee is allowed

ITA 47/CHANDI/2024[2018-19]Status: DisposedITAT Chandigarh04 Oct 2024AY 2018-19

Bench: The Tribunal Against The Order Dt 25.04.2023 Of Ld. Commissioner Of Income Tax(Appeals), National Faceless Appeal Centre (Nfac), Delhi.

For Appellant: Shri T C Verma, Advocate and Shri Aditya Sood, AdvocateFor Respondent: Dr. Ranjeet Kaur, Sr.DR
Section 139(4)Section 143(1)Section 249Section 250Section 253Section 3Section 5Section 80P

2. At the outset, it is noted that there is a delay of 208 days in filing the appeal by the Assessee. We note that the Assessee has filed the appeal under Section 5 of the Limitation Act for seeking condonation of delay in filing the appeal supported with an affidavit of Shri Rakesh Kumar Sharma S/o Shri Bishan Dass

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

In the result, the appeal is allowed

ITA 468/CHANDI/2023[2018-19]Status: DisposedITAT Chandigarh11 Mar 2024AY 2018-19

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

For Appellant: Shri Ajay Patiyal, AdvocateFor Respondent: Shri Dharamvir, JCIT, Sr. DR
Section 10ASection 139Section 139(1)Section 139(4)Section 143Section 143(1)Section 80Section 80ASection 80CSection 80P

Condonation of delay under clause(b) sub section (2) of section 119 of Income Tax Act, 1961. 6. On the other hand, the ld. DR has placed strong reliance on the impugned order. 7. We have heard the rival contentions and have perused the material on record. It is not in question that section 80AC

THE TALWANDI RAI MULTIPURPOSE AGRICULTURE COOPERATIVE SOCIETY LIMITED,TALWANDI RAI vs. INCOME TAX OFFICER, WARD-2, JAGRAON, JAGRAON

In the result, both the appeals of the assessee are allowed for statistical purposes

ITA 852/CHANDI/2024[2017-18]Status: DisposedITAT Chandigarh01 May 2025AY 2017-18

Bench: Sh. Rajpal Yadav, Hon’Ble Vice- & Sh. Krinwant Sahay, Hon’Ble(Hybrid Hearing) I.T.A. Nos. 852 & 1024 /Chandi/2024 Assessment Year: 2017-18

Section 143(3)Section 144Section 249(3)Section 250Section 68Section 80P(2)(a)

condonation of delay in filing appeal as observed by I.T.A. Nos. 852 & 1024 /Chandi/2024 3 Assessment Year: 2017-18 the Hon'ble Supreme Court in the case of Collector Land Acquisition Vs. Mst. Katiji & Ors. (167 ITR 471) (SC). 3) That the appellant is a rural small co-operative society engaged in the business of providing credit facilities

THE TALWANDI RAI MULTIPURPOSE AGRICULTURE COPERATIVE SOCIETY LTD,VPO. TALWANDI RAI vs. INCOME TAX OFFICER, WARD-2, JAGRAON, JAGRAON

In the result, both the appeals of the assessee are allowed for statistical purposes

ITA 1024/CHANDI/2024[2017-18]Status: DisposedITAT Chandigarh01 May 2025AY 2017-18

Bench: Sh. Rajpal Yadav, Hon’Ble Vice- & Sh. Krinwant Sahay, Hon’Ble(Hybrid Hearing) I.T.A. Nos. 852 & 1024 /Chandi/2024 Assessment Year: 2017-18

Section 143(3)Section 144Section 249(3)Section 250Section 68Section 80P(2)(a)

condonation of delay in filing appeal as observed by I.T.A. Nos. 852 & 1024 /Chandi/2024 3 Assessment Year: 2017-18 the Hon'ble Supreme Court in the case of Collector Land Acquisition Vs. Mst. Katiji & Ors. (167 ITR 471) (SC). 3) That the appellant is a rural small co-operative society engaged in the business of providing credit facilities

PUNJAB AGRICULTURAL UNIVERSITY,LUDHIANA vs. CIT (EXEMPTION), CHANDIGARH

In the result, Assessee’s appeal for A

ITA 492/CHANDI/2024[2019-20]Status: DisposedITAT Chandigarh18 Dec 2024AY 2019-20

Bench: Shri Krinwant Sahay & Shri Paresh M. Joshi, Judical Member आयकर अपील सं./ Ita No. 661/Chd/2024 "नधा"रण वष" / Assessment Year : 2018-19 Punjab Agriculture University, Vs. Dy. Commissioner Of बनाम Thapar Hall, Income Tax (Exemptions), Ferozepur Road, Chandigarh Ludhiana "थायी लेखा सं./Pan No: Aaabp0216H अपीलाथ"/ Appellant ""यथ"/ Repsondent & आयकर अपील सं./ Ita No. 492/Chd/2024 "नधा"रण वष" / Assessment Year : 2019-20 Punjab Agriculture University, Vs. Dy. Commissioner Of Thapar Hall, बनाम Income Tax (Exemptions), Ferozepur Road, Chandigarh Ludhiana "थायी लेखा सं./Pan No: Aaabp0216H अपीलाथ"/ Appellant ""यथ"/ Repsondent (Hybrid Hearing ) "नधा"रती क" ओर से/Assessee By : Shri Sudhir Sehgal, Advocate, राज"व क" ओर से/ Revenue By : Smt. Kusum Bansal, Cit Dr सुनवाई क" तार"ख/Date Of Hearing : 09.12.2024 उदघोषणा क" तार"ख/Date Of Pronouncement : 18.12 .2024 आदेश/Order Per Krinwant Sahay, A.M.: The Appeal In These Cases Have Been Filed By The Assessee Against The Order Dated 09.05.2022 For Assessment Year 2018-19 Order

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Smt. Kusum Bansal, CIT DR

delay of 691 days and 706 days in both the Assessment years i.e., 2018-19 & 2019-20 are condoned. 9. On the merits of the addition, the Assessee has taken following grounds of appeal in assessment year 2018-19: 1. That the Ld. Commissioner of Income Tax (A), NFAC, Delhi has erred in dismissing the appeal of the assessee

PUNJAB AGRICULTUAL UNIVERSITY,LUDHIANA vs. COMMISSIONER OF INCOME TAX EXEMPTIONS, CHANDIGARH

In the result, Assessee’s appeal for A

ITA 661/CHANDI/2024[2018-19]Status: DisposedITAT Chandigarh18 Dec 2024AY 2018-19

Bench: Shri Krinwant Sahay & Shri Paresh M. Joshi, Judical Member आयकर अपील सं./ Ita No. 661/Chd/2024 "नधा"रण वष" / Assessment Year : 2018-19 Punjab Agriculture University, Vs. Dy. Commissioner Of बनाम Thapar Hall, Income Tax (Exemptions), Ferozepur Road, Chandigarh Ludhiana "थायी लेखा सं./Pan No: Aaabp0216H अपीलाथ"/ Appellant ""यथ"/ Repsondent & आयकर अपील सं./ Ita No. 492/Chd/2024 "नधा"रण वष" / Assessment Year : 2019-20 Punjab Agriculture University, Vs. Dy. Commissioner Of Thapar Hall, बनाम Income Tax (Exemptions), Ferozepur Road, Chandigarh Ludhiana "थायी लेखा सं./Pan No: Aaabp0216H अपीलाथ"/ Appellant ""यथ"/ Repsondent (Hybrid Hearing ) "नधा"रती क" ओर से/Assessee By : Shri Sudhir Sehgal, Advocate, राज"व क" ओर से/ Revenue By : Smt. Kusum Bansal, Cit Dr सुनवाई क" तार"ख/Date Of Hearing : 09.12.2024 उदघोषणा क" तार"ख/Date Of Pronouncement : 18.12 .2024 आदेश/Order Per Krinwant Sahay, A.M.: The Appeal In These Cases Have Been Filed By The Assessee Against The Order Dated 09.05.2022 For Assessment Year 2018-19 Order

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Smt. Kusum Bansal, CIT DR

delay of 691 days and 706 days in both the Assessment years i.e., 2018-19 & 2019-20 are condoned. 9. On the merits of the addition, the Assessee has taken following grounds of appeal in assessment year 2018-19: 1. That the Ld. Commissioner of Income Tax (A), NFAC, Delhi has erred in dismissing the appeal of the assessee

THE SAHA PRIMARY AGRICULTURE COOPERATIVE SOCIETY LTD.,AMBALA vs. ITO, WARD-4, AMBALA

In the result, all the above appeals filed by the Assessee are allowed for statistical purposes

ITA 58/CHANDI/2024[2016-17]Status: DisposedITAT Chandigarh29 Aug 2024AY 2016-17

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

For Appellant: Shri Jaspal Sharma, AdvocateFor Respondent: Shri Vivek Vardhan, JCIT, Sr. DR
Section 144BSection 147Section 271Section 80P

2. All these cases were heard together and are being disposed of by this consolidated order. 3. During the course of hearing, the Ld. AR submitted that the assessee has filed three appeals against quantum proceedings for assessment years 2014-15, 2015-16 and 2016-17 and three appeals against penalty u/s 271(l)(c) for the same years against

THE SAHA PRIMARY AGRICULTURE COOPERATIVE SOCIETY LTD.,AMBALA vs. ITO, WARD-4, AMBALA

In the result, all the above appeals filed by the Assessee are allowed for statistical purposes

ITA 53/CHANDI/2024[2014-15]Status: DisposedITAT Chandigarh29 Aug 2024AY 2014-15

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

For Appellant: Shri Jaspal Sharma, AdvocateFor Respondent: Shri Vivek Vardhan, JCIT, Sr. DR
Section 144BSection 147Section 271Section 80P

2. All these cases were heard together and are being disposed of by this consolidated order. 3. During the course of hearing, the Ld. AR submitted that the assessee has filed three appeals against quantum proceedings for assessment years 2014-15, 2015-16 and 2016-17 and three appeals against penalty u/s 271(l)(c) for the same years against

THE SAHA PRIMARY AGRICULTURE COOPERATIVE SOCIETY LTD.,AMBALA vs. ITO, WARD-4, AMBALA

In the result, all the above appeals filed by the Assessee are allowed for statistical purposes

ITA 57/CHANDI/2024[2015-16]Status: DisposedITAT Chandigarh29 Aug 2024AY 2015-16

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

For Appellant: Shri Jaspal Sharma, AdvocateFor Respondent: Shri Vivek Vardhan, JCIT, Sr. DR
Section 144BSection 147Section 271Section 80P

2. All these cases were heard together and are being disposed of by this consolidated order. 3. During the course of hearing, the Ld. AR submitted that the assessee has filed three appeals against quantum proceedings for assessment years 2014-15, 2015-16 and 2016-17 and three appeals against penalty u/s 271(l)(c) for the same years against

THE SAHA PRIMARY AGRICULTURE COOPERATIVE SOCIETY LTD.,AMBALA vs. ITO, WARD-4, AMBALA

In the result, all the above appeals filed by the Assessee are allowed for statistical purposes

ITA 56/CHANDI/2024[2014-15]Status: DisposedITAT Chandigarh29 Aug 2024AY 2014-15

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

For Appellant: Shri Jaspal Sharma, AdvocateFor Respondent: Shri Vivek Vardhan, JCIT, Sr. DR
Section 144BSection 147Section 271Section 80P

2. All these cases were heard together and are being disposed of by this consolidated order. 3. During the course of hearing, the Ld. AR submitted that the assessee has filed three appeals against quantum proceedings for assessment years 2014-15, 2015-16 and 2016-17 and three appeals against penalty u/s 271(l)(c) for the same years against

THE SAHA PRIMARY AGRICULTURE COOPERATIVE SOCIETY LTD.,AMBALA vs. ITO, WARD-4, AMBALA

In the result, all the above appeals filed by the Assessee are allowed for statistical purposes

ITA 54/CHANDI/2024[2015-16]Status: DisposedITAT Chandigarh29 Aug 2024AY 2015-16

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

For Appellant: Shri Jaspal Sharma, AdvocateFor Respondent: Shri Vivek Vardhan, JCIT, Sr. DR
Section 144BSection 147Section 271Section 80P

2. All these cases were heard together and are being disposed of by this consolidated order. 3. During the course of hearing, the Ld. AR submitted that the assessee has filed three appeals against quantum proceedings for assessment years 2014-15, 2015-16 and 2016-17 and three appeals against penalty u/s 271(l)(c) for the same years against

THE SAHA PRIMARY AGRICULTURE COOPERATIVE SOCIETY LTD.,AMBALA vs. ITO, WARD-4, AMBALA

In the result, all the above appeals filed by the Assessee are allowed for statistical purposes

ITA 55/CHANDI/2024[2016-17]Status: DisposedITAT Chandigarh29 Aug 2024AY 2016-17

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

For Appellant: Shri Jaspal Sharma, AdvocateFor Respondent: Shri Vivek Vardhan, JCIT, Sr. DR
Section 144BSection 147Section 271Section 80P

2. All these cases were heard together and are being disposed of by this consolidated order. 3. During the course of hearing, the Ld. AR submitted that the assessee has filed three appeals against quantum proceedings for assessment years 2014-15, 2015-16 and 2016-17 and three appeals against penalty u/s 271(l)(c) for the same years against

THE RATYOUR KRISHI SEWA SAHKARI SABHA SAMITI,DHABHOTA vs. ITO, BADDI

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

ITA 315/CHANDI/2025[2013-14]Status: DisposedITAT Chandigarh29 Jul 2025AY 2013-14

Bench: Shri Rajpal Yadav & Shri Manoj Kumar Aggarwalआयकर अपील सं./ Ita No. 315/Chd/2025 "नधा"रण वष" / Assessment Year: 2013-14

For Appellant: None ( Adjournment Application )For Respondent: Dr. Ranjit Kaur, Addl. CIT, Sr.DR
Section 144Section 147Section 250Section 80P(2)

condone the delay and proceed to decide the appeal on merit. 4. A perusal of the assessment order would reveal that income of the assessee has been computed by the AO as under: Subject to the above remarks, total Income of the assessee is computed as under:- Net profit as per P & L a/c Rs. 80,869/- Add-Provision