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6 results for “condonation of delay”+ Section 80Cclear

Sorted by relevance

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Key Topics

Section 143(1)18Section 80P16Section 80I10Section 139(1)7Deduction6Section 119(2)(b)5Section 143(1)(a)5Condonation of Delay5Disallowance

K864 MURALI CHENNAMPATTI PRIMARY AGRICULTURE CO-OP CREDIT SOCIETY,ERODE vs. INCOME TAX OFFICER, WARD 2(1), ERODE, ERODE

In the result, both the appeals filed by the assessee are allowed

ITA 516/CHNY/2024[2018-19]Status: DisposedITAT Chennai27 Jun 2024AY 2018-19

Bench: Shri Mahavir Singhand Shri Manoj Kumar Aggarwalआयकर अपील सं./Ita Nos.: 516 & 517/Chny/2024 िनधा"रण वष"/Assessment Years: 2018-19 & 2019-20 M/S. K864 Murali Chennampatti The Income Tax Officer, Primary Agriculture Co-Op Vs. Ward 2(1), Credit Society, Erode. Mulari Post, Anthiyur Taluk, Erode – 638 504. Pan: Aabak 3671M (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Ms. A. Vijayalakshmi, Fca ""यथ" क" ओर से/Respondent By : Shri Ar.V. Sreenivasan, Addl.Cit सुनवाई क" तारीख/Date Of Hearing : 27.06.2024 घोषणा क" तारीख/Date Of Pronouncement : 27.06.2024 आदेश /O R D E R Per Mahavir Singh: These Appeals By The Assessee Are Arising Out Of The Orders Of The Commissioner Of Income Tax (Appeals), Addl/Jcit(A),Prayagraj In Order No.Itba/Apl/S/250/2023-23/1058743474 (1) & 1058743723(1) Both Dated 14.12.2023. The Return Of Income For The Assessment Years 2018-19 & 2019-20 Were Processed & Intimation U/S.143(1) Of The Income Tax Act, 1961 (Hereinafter The ‘Act’) Were Issued By The Asst. Director Of Income Tax, Central Ita Nos.516 &517/Chny/2024 Processing Center (Cpc), Bengaluru Vide Orders Dated 12.07.2019 & 20.09.2020 Respectively.

For Appellant: Ms. A. Vijayalakshmi, FCAFor Respondent: Shri AR.V. Sreenivasan, Addl.CIT
Section 119(2)(b)Section 139(1)Section 143(1)
4
Section 80C3
Limitation/Time-bar3
Section 80G2
Section 80P

condoning the delay u/s.119(2)(b) of the Act, we direct the AO to allow the claim of deduction. Consequently the order of CIT(A) and the return processed by AO u/s.143(1) are quashed and the AO is directed to allow the relief. Accordingly, the appeal of the assessee is allowed. 5. Coming to ITA No.517/CHNY/2024 for assessment year

K864 MURALI CHENNAMPATTI PRIMARY AGRICULTURE CO-OP CREDIT SOCIETY,ERODE vs. INCOME TAX OFFICER, WARD 2(1), ERODE, ERODE

In the result, both the appeals filed by the assessee are allowed

ITA 517/CHNY/2024[2019-20]Status: DisposedITAT Chennai27 Jun 2024AY 2019-20

Bench: Shri Mahavir Singhand Shri Manoj Kumar Aggarwalआयकर अपील सं./Ita Nos.: 516 & 517/Chny/2024 िनधा"रण वष"/Assessment Years: 2018-19 & 2019-20 M/S. K864 Murali Chennampatti The Income Tax Officer, Primary Agriculture Co-Op Vs. Ward 2(1), Credit Society, Erode. Mulari Post, Anthiyur Taluk, Erode – 638 504. Pan: Aabak 3671M (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Ms. A. Vijayalakshmi, Fca ""यथ" क" ओर से/Respondent By : Shri Ar.V. Sreenivasan, Addl.Cit सुनवाई क" तारीख/Date Of Hearing : 27.06.2024 घोषणा क" तारीख/Date Of Pronouncement : 27.06.2024 आदेश /O R D E R Per Mahavir Singh: These Appeals By The Assessee Are Arising Out Of The Orders Of The Commissioner Of Income Tax (Appeals), Addl/Jcit(A),Prayagraj In Order No.Itba/Apl/S/250/2023-23/1058743474 (1) & 1058743723(1) Both Dated 14.12.2023. The Return Of Income For The Assessment Years 2018-19 & 2019-20 Were Processed & Intimation U/S.143(1) Of The Income Tax Act, 1961 (Hereinafter The ‘Act’) Were Issued By The Asst. Director Of Income Tax, Central Ita Nos.516 &517/Chny/2024 Processing Center (Cpc), Bengaluru Vide Orders Dated 12.07.2019 & 20.09.2020 Respectively.

For Appellant: Ms. A. Vijayalakshmi, FCAFor Respondent: Shri AR.V. Sreenivasan, Addl.CIT
Section 119(2)(b)Section 139(1)Section 143(1)Section 80P

condoning the delay u/s.119(2)(b) of the Act, we direct the AO to allow the claim of deduction. Consequently the order of CIT(A) and the return processed by AO u/s.143(1) are quashed and the AO is directed to allow the relief. Accordingly, the appeal of the assessee is allowed. 5. Coming to ITA No.517/CHNY/2024 for assessment year

MRS. MALINI RAMAKRISHNAN,CHENNAI vs. DCIT, CC-6(2),, CHENNAI

In the result, the appeal of the assessee is dismissed

ITA 1187/CHNY/2024[2011-12]Status: DisposedITAT Chennai03 Jul 2024AY 2011-12

Bench: Shri S.S. Viswanethra Ravi & Shri Jagadishआयकर अपील सं./I.T.A. No.1187/Chny/2024 िनधा"रण वष"/Assessment Year: 2011-12 Mrs. Malini Ramakrishnan, Vs. The Deputy Commissioner Of 46, Rukmani Salai, Kalakshetra Colony, Income Tax, Besant Nagar, Chennai 600 090. Corporate Circle 6(2), Chennai. [Pan: Achpr3778B] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Mrs. T.V. Muthu Abirami, Advocate ""थ" की ओर से/Respondent By : Shri G. Suresh, Jcit सुनवाई की तारीख/ Date Of Hearing : 01.07.2024 घोषणा की तारीख /Date Of Pronouncement : 03.07.2024 आदेश /O R D E R Per S.S. Viswanethra Ravi: This Appeal Filed By The Assessee Is Directed Against The Order Dated 01.03.2024 Passed By The Addl/Jcit (A)-1, Vadodara For The Assessment Year 2011-12. 2. The Ld. Ar, Mrs. T.V. Muthu Abirami, Advocate Drew Our Attention To Ground No. 8 & Requested To Adjudicate The Ground As An Effective Ground. The Ld. Ar Further Submits That The Assessee Filed An Appeal Before The Ld. Cit(A) On 12.04.2021 With A Delay Of Eight Years

For Appellant: Mrs. T.V. Muthu Abirami, AdvocateFor Respondent: Shri G. Suresh, JCIT
Section 143(1)Section 80CSection 80G

delay was neither intentional nor deliberate. She drew our attention to the statement of facts forming part of Form 35 and submits that the intimation dated 11.03.2013 under sect9ion 143(1) of the Act was not served on the assessee till date. She submits that the business loss, deductions under section 80C and under section

AQUASUB ENGINEERING ,COIMBATORE vs. DCIT ,CENTRALIZED PROCESSINF CENTER, BENGALURU

In the result, the appeal filed by the assessee is allowed

ITA 78/CHNY/2021[2017-18]Status: DisposedITAT Chennai30 Sept 2022AY 2017-18

Bench: Shri Mahavir Singhand Shri Manoj Kumar Aggarwal

For Appellant: Shri G. Suresh, AdvocateFor Respondent: Shri Guru Bashyam, CIT
Section 1Section 139Section 139(1)Section 139(5)Section 143(1)Section 80ASection 80CSection 80I

condone the delay in filing of this appeal by assessee and admit the appeal for adjudication. 3. The only issue in this appeal of assessee is as regards to the order of CIT(A) confirming the action of the AO, CPC, Bengaluru in disallowing the claim of deduction u/s.80IA of the Act for the reason that Form No.10CCB

MUTHIAH SHANMUGAM ,VELLORE vs. ITO, WARD - 3, VELLORE

In the result the appeal is partly allowed for statistical purposes

ITA 345/CHNY/2024[2020-21]Status: DisposedITAT Chennai03 Jul 2024AY 2020-21

Bench: Shri Ss Viswanethra Ravi & Shri Amitabh Shuklaआयकर अपील सं./Ita Nos.345/Chny/2024 िनधा"रण वष" /Assessment Years: 2020-21 Muthiah Shanmugam Income Tax Officer, No.1/245, Arapakkam Village, Ward-3, Vellore. Bapsu Nagar, Walaja Tk, Arapakkam, Vellore. [Pan: Aanps3951R] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant By : Shri T.Vasudevan, Advocate ""यथ" क" ओर से /Respondent By : Shri Arv Srinivasan, Addl.Cit सुनवाई क" तार"ख/Date Of Hearing : 05.06.2024 घोषणा क" तार"ख /Date Of Pronouncement : 03.07.2024

For Appellant: Shri T.Vasudevan, AdvocateFor Respondent: Shri ARV Srinivasan, Addl.CIT
Section 143(3)Section 250Section 270ASection 80CSection 80G

sections of Act like 80C, 80CCD(1B), 80CCD(2), 80D, 80DD, 80DDB, 80E, 80EEA, 80GG, 80GGC and interest on borrowed capital are ingenuine claims. The order of the Ld.CIT(A) shows that there exists a deficiency in the period of delay and the request made for condonation

E2594 VADAKAILASAM PRIMARY AGRICULTURAL COOP CREDIT SOCIETY LIMITED,PANRUTI vs. INCOME TAX OFFICER, WARD 4, CUDDALORE, CUDDALORE

In the result, both the appeals filed by the assessee are allowed’

ITA 1276/CHNY/2024[2019-20]Status: DisposedITAT Chennai26 Jul 2024AY 2019-20

Bench: Hon’Ble Shri Manu Kumar Giri, Jm & Shri S.R. Raghunathaआयकर अपील सं./Ita No.1276 /Chny/2024 (िनधा"रणवष" / Assessment Year: 2019-2020)

For Appellant: Shri. V. Meenakshi Sundar, C.AFor Respondent: Shri. ARV Srinivasan, IRS, Addl.CIT
Section 119(2)(b)Section 143(1)Section 143(1)(a)Section 80P

condonation of delay in filing the return of income before the Central Board of Direct Taxes (‘CBDT’ in short), which is still pending disposal on date. The ld.AR also cited coordinate bench order in the case of M/s K864 Murali Chennampatti Primary Agricultural Co-op Credit Society Vs The Income Tax Officer (ITA Nos.516 & 517/CHNY/2024) on the similar issue