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5 results for “condonation of delay”+ Section 43Cclear

Sorted by relevance

Mumbai10Ahmedabad6Chennai5Hyderabad2Jaipur2Bangalore2Cochin2Patna2SC2Karnataka1Surat1

Key Topics

Section 1114Section 326Charitable Trust5Depreciation5Section 12A3Section 11(1)(a)3Section 282Exemption2Deduction

RURAL EDUCATION AND ACTION FOR LIBERATION,VILLUPURAM vs. ITO WARD 1, VILLUPURAM

In the result, the appeal filed by the assessee in ITA

ITA 1243/CHNY/2019[2011-12]Status: DisposedITAT Chennai26 Jul 2019AY 2011-12

Bench: Shri Inturi Rama Rao & Shri Duvvuru Rl Reddy] आयकर अपील सं./I.T.A. No.1246/Chny/2019. "नधा$रण वष$ /Assessment Year : 2010-11

For Appellant: Shri D.Anand,AdvocateFor Respondent: Shri G.N.Ragavendra Rao
Section 11Section 32

delay in filing of these three appeals are condoned and all the appeals filed by the assessees are admitted. 5. For the sake of convenience and clarity the facts relevant to the appeal in ITA No.1246/Chny/2019 for assessment year 2010-11 is stated herein. 6. The issue in the appeal relates to whether depreciation can be allowed as an application

RURAL EDUCATION AND ACTION FOR LIBERATION,VILLUPURAM vs. ITO WARD 1, VILLUPURAM

In the result, the appeal filed by the assessee in ITA

2
ITA 1244/CHNY/2019[2012-13]Status: DisposedITAT Chennai26 Jul 2019AY 2012-13

Bench: Shri Inturi Rama Rao & Shri Duvvuru Rl Reddy] आयकर अपील सं./I.T.A. No.1246/Chny/2019. "नधा$रण वष$ /Assessment Year : 2010-11

For Appellant: Shri D.Anand,AdvocateFor Respondent: Shri G.N.Ragavendra Rao
Section 11Section 32

delay in filing of these three appeals are condoned and all the appeals filed by the assessees are admitted. 5. For the sake of convenience and clarity the facts relevant to the appeal in ITA No.1246/Chny/2019 for assessment year 2010-11 is stated herein. 6. The issue in the appeal relates to whether depreciation can be allowed as an application

ESSK EDUCATIONAL CHARITIES,VILLUPURAM vs. ITO WARD 1, VILLUPURAM

In the result, the appeal filed by the assessee in ITA

ITA 1246/CHNY/2019[2010-11]Status: DisposedITAT Chennai26 Jul 2019AY 2010-11

Bench: Shri Inturi Rama Rao & Shri Duvvuru Rl Reddy] आयकर अपील सं./I.T.A. No.1246/Chny/2019. "नधा$रण वष$ /Assessment Year : 2010-11

For Appellant: Shri D.Anand,AdvocateFor Respondent: Shri G.N.Ragavendra Rao
Section 11Section 32

delay in filing of these three appeals are condoned and all the appeals filed by the assessees are admitted. 5. For the sake of convenience and clarity the facts relevant to the appeal in ITA No.1246/Chny/2019 for assessment year 2010-11 is stated herein. 6. The issue in the appeal relates to whether depreciation can be allowed as an application

DCIT EXEMPTIONS, COIMBATORE vs. SAVEETHA INSTITUTE OF MEDICAL AND TECHNICAL SCIENCES, ERODE

In the result appeal of the Revenue is dismissed

ITA 2989/CHNY/2017[2012-13]Status: DisposedITAT Chennai03 Jul 2018AY 2012-13

Bench: Shri N.R.S. Ganesan & Shri A.Mohan Alankamonyआयकर अपील सं./I.T.A.No.2989/ Chny/2017 (िनधा"रण वष" / Assessment Year: 2013-14) Vs M/S. Saveetha Institute Of Medical The Deputy Commissioner Of Income Tax & Technical Sciences, Exemptions, No.333, Saveetha Hospital Coimbatore. Building, Brough Road, Erode – 638 001. Pan: Aafts0845L (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri S. Sridhar, AdvocateFor Respondent: 17.05.2018
Section 11Section 11(1)(a)Section 12ASection 143(2)Section 143(3)Section 250(6)Section 28Section 29Section 30Section 32

condone the delay of 2 days in filing the appeal by the Revenue and proceed to hear the case on merits. 3. The Revenue has raised three grounds in its appeal however the crux of the issue is that the Ld.CIT(A) has erred in allowing the assessee’s claim of depreciation of Rs.13,74,55,854/- when the entire

BANNARIAMMAN EDUCATIONAL TRUST,COIMBATORE vs. DCIT, COIMBATORE

In the result, appeal of the assessee stands allowed

ITA 3342/CHNY/2016[2012-13]Status: DisposedITAT Chennai05 Apr 2018AY 2012-13

Bench: Shri N.R.S. Ganesan & Shri Abraham P. George] आयकर अपील सं./I.T.A. No. 3342/Chny/2016 "नधा"रण वष" /Assessment Year : 2012-2013. M/S. Bannariamman Educational Vs. The Deputy Commissioner Of Trust, Income Tax, No.1212, Trichy Road, Exemptions, Coimbatore 641 018. Coimbatore. [Pan Aaatb 1235C] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri. Saroj Kumar Parida, Adv
Section 11Section 11(1)(a)Section 12ASection 28Section 32

Delay is condoned. Appeal is admitted. Lower authorities had denied the claim of depreciation made 3. by the assessee which is a trust registered u/s.12A(a) of the Income Tax Act, 1961 (in short ‘’ the Act’’) relying on the judgment of Kerala High Court in the case of M/s Lissie Medical Mission vs. CIT, 348 ITR 344. Lower authorities