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12 results for “condonation of delay”+ Section 80P(2)(d)clear

Sorted by relevance

Mumbai207Pune185Chennai174Bangalore136Cochin121Panaji60Ahmedabad34Kolkata33Nagpur26Jaipur25Hyderabad24Visakhapatnam19Lucknow19Delhi15Surat12Rajkot12Chandigarh12Indore11Raipur10Karnataka5Patna4Jabalpur2Guwahati1Amritsar1SC1Jodhpur1

Key Topics

Section 80P20Section 8012Deduction12Section 1478Section 80P(2)(d)8Addition to Income7Section 2716Section 144B6Penalty6

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

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: Disposed
Section 80P(2)(a)5
Section 143(1)5
Condonation of Delay4
ITAT Chandigarh
06 Jan 2026
AY 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)

D E R 1. Aforesaid appeal by assessee for Assessment Year (AY) 2019-20 arises out of an order of learned Commissioner of Income Tax (Appeals), NFAC [CIT(A)] dated 28-05-2025 in the matter of an assessment framed by Ld. Assessing Officer [AO] u/s 147 r.w.s. 144B of the Act on 04-03-2024. The sole issue

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)

D E R 1. Aforesaid appeal by assessee for Assessment Year (AY) 2018-19 arises out of an order of learned Addl. / Joint Commissioner of Income Tax (Appeals)-2, Vishakhapatnam [CIT(A)] dated 20-06-2025 in the matter of a rectification order passed by Ld. Assessing Officer [AO] u/s 154 r.w.s

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 163-Chd-2024 – The Dol Cooperative Agricultural Service Society Pvt. Ltd, Distt.Kangra 7 facilities to its members and covered u/s sec 80P(2)(a)(l) without considering the facts of the case which is highly arbitrary, illegal, unwarranted & uncalled for. 3) That the assessee has filed rectification

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

condone the delay and proceed to decide the appeal on merit. 5. The issue raised in Ground No.1 is against the order of the CIT(A) upholding disallowance of deduction claimed u/s 80P of the Income Tax Act, 1961(in short 'the Act') by the assessee as made by Assessing Officer, CPC in the intimation passed

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

d) and 6(e) of Form 35 that whole of the addition made by the AO as well as whole of the demand created against assessee vide assessment order passed u/s 147 w.r.s. 144 read with section 144B, has been disputed by the assessee in first appeals and thus admitted tax is NIL in all the years involved in present

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

d) and 6(e) of Form 35 that whole of the addition made by the AO as well as whole of the demand created against assessee vide assessment order passed u/s 147 w.r.s. 144 read with section 144B, has been disputed by the assessee in first appeals and thus admitted tax is NIL in all the years involved in present

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

d) and 6(e) of Form 35 that whole of the addition made by the AO as well as whole of the demand created against assessee vide assessment order passed u/s 147 w.r.s. 144 read with section 144B, has been disputed by the assessee in first appeals and thus admitted tax is NIL in all the years involved in present

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

d) and 6(e) of Form 35 that whole of the addition made by the AO as well as whole of the demand created against assessee vide assessment order passed u/s 147 w.r.s. 144 read with section 144B, has been disputed by the assessee in first appeals and thus admitted tax is NIL in all the years involved in present

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

d) and 6(e) of Form 35 that whole of the addition made by the AO as well as whole of the demand created against assessee vide assessment order passed u/s 147 w.r.s. 144 read with section 144B, has been disputed by the assessee in first appeals and thus admitted tax is NIL in all the years involved in present

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

d) and 6(e) of Form 35 that whole of the addition made by the AO as well as whole of the demand created against assessee vide assessment order passed u/s 147 w.r.s. 144 read with section 144B, has been disputed by the assessee in first appeals and thus admitted tax is NIL in all the years involved in present

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)

D E R PER RAJPAL YADAV, VP The assessee is in appeal before the Tribunal against the order of the ld. Commissioner of Income Tax (Appeals) [in short ‘the CIT (A)’] dated 11.09.2024. 2. In response to the notice of hearing, an application for adjournment has been filed, however after going through the record, we do not find any reason