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132 results for “condonation of delay”+ Exemptionclear

Sorted by relevance

Chennai1,535Mumbai1,255Delhi1,161Kolkata705Ahmedabad661Pune641Bangalore516Jaipur408Hyderabad341Chandigarh253Nagpur232Cuttack165Lucknow158Surat137Indore135Cochin132Karnataka130Visakhapatnam114Amritsar102Rajkot99Raipur94Calcutta76Panaji55Patna52Agra43SC39Guwahati36Jodhpur31Allahabad26Jabalpur23Dehradun19Varanasi19Ranchi16Telangana13Orissa4Punjab & Haryana3Rajasthan3A.K. SIKRI ROHINTON FALI NARIMAN2Himachal Pradesh2A.K. SIKRI N.V. RAMANA1Andhra Pradesh1Uttarakhand1DIPAK MISRA R.K. AGRAWAL PRAFULLA C. PANT1VIKRAMAJIT SEN SHIVA KIRTI SINGH1R.M. LODHA ANIL R. DAVE1

Key Topics

Section 80P85Exemption72Section 12A69Condonation of Delay61Section 1145Section 80P(2)(a)32Section 139(1)31Section 143(3)30Section 80G29

M/S THE KASARAGOD TODDY TAPPERS AND SHOP WORKERS CO-OP SOCIETY LTD,KASARGOD vs. ITO WARD 1, KASARGOD

In the result, the appeals by the assessee are dismissed as not maintainable

ITA 909/COCH/2022[2011-12]Status: DisposedITAT Cochin30 Jun 2023AY 2011-12

Bench: Shri Sanjay Arora & Shri Aby T.Varkey

For Appellant: Shri Arun Raj S., AdvocateFor Respondent: Smt. J.M. Jamuna Devi, Sr. DR
Section 143(3)Section 147Section 260A(2)(a)Section 5

condoning the delay of 1855 days. We decide accordingly. ITA Nos. 908 & 909/Coch/2022 (AYs: 2010-11& 11-12) Kasaragod Toddy Tappers and Shop Workers Co-operative Society Ltd.v. ITOO 5. The ld. CIT(A), however, without prejudice, and in the alternative, has discussed the appeal on merits as well.It is, in view of our decisionconfirming his order/s holding the appeal/sbefore

Showing 1–20 of 132 · Page 1 of 7

Deduction29
Section 14826
Addition to Income25

M/S THE KASARAGOD TODDY TAPPERS AND SHOP WORKERS CO-OP SOCIETY LTD,KASARGOD vs. ITO WARD -1, KASARGOD

In the result, the appeals by the assessee are dismissed as not maintainable

ITA 908/COCH/2022[2010-11]Status: DisposedITAT Cochin30 Jun 2023AY 2010-11

Bench: Shri Sanjay Arora & Shri Aby T.Varkey

For Appellant: Shri Arun Raj S., AdvocateFor Respondent: Smt. J.M. Jamuna Devi, Sr. DR
Section 143(3)Section 147Section 260A(2)(a)Section 5

condoning the delay of 1855 days. We decide accordingly. ITA Nos. 908 & 909/Coch/2022 (AYs: 2010-11& 11-12) Kasaragod Toddy Tappers and Shop Workers Co-operative Society Ltd.v. ITOO 5. The ld. CIT(A), however, without prejudice, and in the alternative, has discussed the appeal on merits as well.It is, in view of our decisionconfirming his order/s holding the appeal/sbefore

KATTAPPANA SERVICE CO-OPERATIVE BANK LTD.,IDUKKI vs. THE INCOME TAX OFFICER, THODUPUZHA

In the result, the appeal filed by the assessee is allowed for statistical purposes and the stay application is dismissed

ITA 706/COCH/2023[AY 2020-21]Status: DisposedITAT Cochin21 Jun 2024

Bench: Shri Waseem Ahmed & Shri Soundararajan K.

For Appellant: Shri Anil D. Nair, AdvocateFor Respondent: Shri Ilaiyaraja K.S., Sr. D.R
Section 119(2)(b)Section 139Section 142(1)Section 143(2)Section 143(3)Section 80Section 80P

condoning the delay in filing the return as per the circular issued by the CBDT. Aggrieved by the order of the learned CIT(A) the assessee is in appeal before us. 3. At the time of hearing the learned A.R. of the assessee argued that the claim of exemption

CHANDRAMOULIESWARA CHARITABLE TRUST,TRIVANDRUM vs. CIT, EXEMPTION, TRIVANDRUM

In the result, appeals filed by the assessee are dismissed

ITA 275/COCH/2025[2016-17]Status: DisposedITAT Cochin23 Jun 2025AY 2016-17

Bench: Shri Inturi Rama Rao & Shri Prakash Chand Yadav

For Appellant: Smt. Divya Ravindran, A.RFor Respondent: Smt. Leena Lal, Sr. D.R

Exemption Ward Kerala Trivandrum PAN NO : AAPTS4803C APPELLANT RESPONDENT Appellant by : Smt. Divya Ravindran, A.R. Respondent by : Smt. Leena Lal, Sr. D.R. Date of Hearing : 28.05.2025 Date of Pronouncement : 23.06.2025 O R D E R PERPRAKASH CHAND YADAV, JUDICIAL MEMBER: These two appeals of the assessee are arising from the order of ld. CIT(A) dated 5.3.2024 having DIN & Order

CHANDRAMOULIESWARA CHARITABLE TRUST,TRIVANDRUM vs. CIT, EXEMPTION, TRIVANDRUM

In the result, appeals filed by the assessee are dismissed

ITA 276/COCH/2025[2017-18]Status: DisposedITAT Cochin23 Jun 2025AY 2017-18

Bench: Shri Inturi Rama Rao & Shri Prakash Chand Yadav

For Appellant: Smt. Divya Ravindran, A.RFor Respondent: Smt. Leena Lal, Sr. D.R

Exemption Ward Kerala Trivandrum PAN NO : AAPTS4803C APPELLANT RESPONDENT Appellant by : Smt. Divya Ravindran, A.R. Respondent by : Smt. Leena Lal, Sr. D.R. Date of Hearing : 28.05.2025 Date of Pronouncement : 23.06.2025 O R D E R PERPRAKASH CHAND YADAV, JUDICIAL MEMBER: These two appeals of the assessee are arising from the order of ld. CIT(A) dated 5.3.2024 having DIN & Order

SAVE A FAMILY PLAN (INDIA),,KANJOOR vs. DCIT(EXEMPTION), KOCHI

In the result, the appeal filed by the assessee stands dismissed

ITA 138/COCH/2020[2014-15]Status: DisposedITAT Cochin19 May 2025AY 2014-15

Bench: Shri Inturi Rama Rao, Am & Shri Soundararajan K., Jm Save A Family Plan (India) Dy. Cit, Exemption Aiswaryagram, Parappuram San Juan Towers, 2Nd Floor Vs. Kanjoor - 683575 Old Railway Station Road [Pan:Aabts9439E] Kochi 682018 (Appellant) (Respondent)

For Appellant: Shri Abraham J. Markose, CAFor Respondent: Shri Sanjit Kumar Das, CIT-DR
Section 11Section 12ASection 143(3)Section 260ASection 263

delay in filing appeal stands condoned by the order passed by Third Member. We now proceed to dwell into the merits of the order passed u/s. 263 of the Act. 8. The learned counsel for the assessee submits that the appellant is a charitable trust registered u/s. 12A of the Act and also enjoying registration under FCRA. The appellant trust

MAMMALASSERY MOR MICHAEL JACOBITE SYRIAN CHRISTIAN CHURCH TRUST,RAMAMANGALAM vs. ITO, CORPORATE WARD 1 (1), KOCHI

In the result, the appeal filed by the assessee stands partly allowed

ITA 204/COCH/2025[2023-24]Status: DisposedITAT Cochin08 Apr 2025AY 2023-24

Bench: Shri Inturi Rama Rao, Am Assessment Year: 2023-24 Mammalassery Mor Michael Jacobite .......... Appellant Syrin Christain Church Trust Church Junction, Ramamangalam Mammalessery, Muvattupuzha 686663 [Pan: Aagtm4862L] Vs. The Income Tax Officer .......... Respondent Corporate Ward - 1(1), Kochi

For Appellant: Shri Ranjit R., AdvocateFor Respondent: Smt. Leena Lal, Sr. D.R
Section 11Section 12ASection 143(1)

Exemption), Kochi on 19.12.2024 for condoning the delay in renewal of the exemption registration. Therefore, it is prayed that the matter

ANAKKARA FOOD PROCESSING AND EXPORTS PRIVATE LIMITED,ANAKKARA vs. ACIT, TIRUR

In the result, appeals filed by the assessee are partly allowed for statistical purposes

ITA 582/COCH/2024[2013-14]Status: DisposedITAT Cochin21 Jan 2025AY 2013-14

Bench: Shri Inturi Rama Rao, Am & Shri Soundararajan K., Jm

For Appellant: Shri Paulson K.P., CAFor Respondent: Smt. Leena Lal, Sr. D.R
Section 143(3)Section 282(1)

condone the delay and admit the appeal for adjudication. 5. We have heard the rival contentions of both the parties and perused the material available on record. The CIT(A) dismissed the appeal exparte for non-prosecution of the appeal by the appellant. From the orders the CIT(A)’s it is clear that notices of hearing were Anakkara Food

ANAKKARA FOOD PROCESSING AND EXPORTS PRIVATE LIMITED,EDAPPAL vs. ACIT, TIRUR

In the result, appeals filed by the assessee are partly allowed for statistical purposes

ITA 581/COCH/2024[2012-13]Status: DisposedITAT Cochin21 Jan 2025AY 2012-13

Bench: Shri Inturi Rama Rao, Am & Shri Soundararajan K., Jm

For Appellant: Shri Paulson K.P., CAFor Respondent: Smt. Leena Lal, Sr. D.R
Section 143(3)Section 282(1)

condone the delay and admit the appeal for adjudication. 5. We have heard the rival contentions of both the parties and perused the material available on record. The CIT(A) dismissed the appeal exparte for non-prosecution of the appeal by the appellant. From the orders the CIT(A)’s it is clear that notices of hearing were Anakkara Food

KOOTHERY NARAYANAN VIJAYAN,PALAKKAD vs. ITO,NON CORPORATE WARD 2(4), KOCHI

In the result, the appeals filed by the assessee stands dismissed on the ground of limitation itself

ITA 171/COCH/2025[2013-14]Status: DisposedITAT Cochin30 May 2025AY 2013-14

Bench: Shri Inturi Rama Rao, Am & Shri Prakash Chand Yadav., Jm

For Appellant: Shri Vishnu Vijayan, AdvocateFor Respondent: Smt. Leena Lal, Sr. D.R
Section 271B

Exemptions), Kochi, dated 19.02.2024 for Assessment Year (AY) 2013-14, 2014-15 and 2016-17, against the levy of penalty u/s 271B of the Income Tax Act( herein after referred to as Act for the sake of convenience). SA Nos. 26 to 28/Coch/2025 Koothery Narayanan Vijayan 2. Since they are arising from the same order in respect of the same

KOOTHERY NARAYANAN VIJAYAN,PALAKKAD vs. ITO, NON CORPORATE WARD 2(4), KOCHI

In the result, the appeals filed by the assessee stands dismissed on the ground of limitation itself

ITA 979/COCH/2024[2016-17]Status: DisposedITAT Cochin30 May 2025AY 2016-17

Bench: Shri Inturi Rama Rao, Am & Shri Prakash Chand Yadav., Jm

For Appellant: Shri Vishnu Vijayan, AdvocateFor Respondent: Smt. Leena Lal, Sr. D.R
Section 147

Exemptions), Kochi, dated 19.02.2024 for Assessment Year (AY) 2013-14, to AY 2018-19, against the order of assessment framed by AO u/s 147/144 of the Income Tax Act( herein after referred to as Act for the sake of convenience). SA Nos. 31 to 36/Coch/2024 Koothery Narayanan Vijayan 2. Since they are arising from the same order in respect

KOOTHERY NARAYANAN VIJAYAN,PALAKKAD vs. ITO, NON CORPORATE WARD 2(4), KOCHI

In the result, the appeals filed by the assessee stands dismissed on the ground of limitation itself

ITA 980/COCH/2024[2017-18]Status: DisposedITAT Cochin30 May 2025AY 2017-18

Bench: Shri Inturi Rama Rao, Am & Shri Prakash Chand Yadav., Jm

For Appellant: Shri Vishnu Vijayan, AdvocateFor Respondent: Smt. Leena Lal, Sr. D.R
Section 147

Exemptions), Kochi, dated 19.02.2024 for Assessment Year (AY) 2013-14, to AY 2018-19, against the order of assessment framed by AO u/s 147/144 of the Income Tax Act( herein after referred to as Act for the sake of convenience). SA Nos. 31 to 36/Coch/2024 Koothery Narayanan Vijayan 2. Since they are arising from the same order in respect

KOOTHERY NARAYANAN VIJAYAN,PALAKKAD vs. ITO,NON CORPORATE WARD 2(4), KOCHI

In the result, the appeals filed by the assessee stands dismissed on the ground of limitation itself

ITA 173/COCH/2025[2016-17]Status: DisposedITAT Cochin30 May 2025AY 2016-17

Bench: Shri Inturi Rama Rao, Am & Shri Prakash Chand Yadav., Jm

For Appellant: Shri Vishnu Vijayan, AdvocateFor Respondent: Smt. Leena Lal, Sr. D.R
Section 271B

Exemptions), Kochi, dated 19.02.2024 for Assessment Year (AY) 2013-14, 2014-15 and 2016-17, against the levy of penalty u/s 271B of the Income Tax Act( herein after referred to as Act for the sake of convenience). SA Nos. 26 to 28/Coch/2025 Koothery Narayanan Vijayan 2. Since they are arising from the same order in respect of the same

KOOTHERY NARAYANAN VIJAYAN,PALAKKAD vs. ITO, NON CORPORATE WARD 2(4), KOCHI

In the result, the appeals filed by the assessee stands dismissed on the ground of limitation itself

ITA 978/COCH/2024[2015-16]Status: DisposedITAT Cochin30 May 2025AY 2015-16

Bench: Shri Inturi Rama Rao, Am & Shri Prakash Chand Yadav., Jm

For Appellant: Shri Vishnu Vijayan, AdvocateFor Respondent: Smt. Leena Lal, Sr. D.R
Section 147

Exemptions), Kochi, dated 19.02.2024 for Assessment Year (AY) 2013-14, to AY 2018-19, against the order of assessment framed by AO u/s 147/144 of the Income Tax Act( herein after referred to as Act for the sake of convenience). SA Nos. 31 to 36/Coch/2024 Koothery Narayanan Vijayan 2. Since they are arising from the same order in respect

KOOTHERY NARAYANAN VIJAYAN,PALAKKAD vs. ITO, NON CORPORATE WARD 2(4), KOCHI

In the result, the appeals filed by the assessee stands dismissed on the ground of limitation itself

ITA 977/COCH/2024[2014-15]Status: DisposedITAT Cochin30 May 2025AY 2014-15

Bench: Shri Inturi Rama Rao, Am & Shri Prakash Chand Yadav., Jm

For Appellant: Shri Vishnu Vijayan, AdvocateFor Respondent: Smt. Leena Lal, Sr. D.R
Section 147

Exemptions), Kochi, dated 19.02.2024 for Assessment Year (AY) 2013-14, to AY 2018-19, against the order of assessment framed by AO u/s 147/144 of the Income Tax Act( herein after referred to as Act for the sake of convenience). SA Nos. 31 to 36/Coch/2024 Koothery Narayanan Vijayan 2. Since they are arising from the same order in respect

KOOTHERY NARAYANAN VIJAYAN,PALAKKAD vs. ITO,NON CORPORATE WARD 2(4), KOCHI

In the result, the appeals filed by the assessee stands dismissed on the ground of limitation itself

ITA 172/COCH/2025[2014-15]Status: DisposedITAT Cochin30 May 2025AY 2014-15

Bench: Shri Inturi Rama Rao, Am & Shri Prakash Chand Yadav., Jm

For Appellant: Shri Vishnu Vijayan, AdvocateFor Respondent: Smt. Leena Lal, Sr. D.R
Section 271B

Exemptions), Kochi, dated 19.02.2024 for Assessment Year (AY) 2013-14, 2014-15 and 2016-17, against the levy of penalty u/s 271B of the Income Tax Act( herein after referred to as Act for the sake of convenience). SA Nos. 26 to 28/Coch/2025 Koothery Narayanan Vijayan 2. Since they are arising from the same order in respect of the same

KOOTHERY NARAYANAN VIJAYAN,PALAKKAD vs. ITO, NON CORPORATE WARD 2(4), KOCHI

In the result, the appeals filed by the assessee stands dismissed on the ground of limitation itself

ITA 976/COCH/2024[2013-14]Status: DisposedITAT Cochin30 May 2025AY 2013-14

Bench: Shri Inturi Rama Rao, Am & Shri Prakash Chand Yadav., Jm

For Appellant: Shri Vishnu Vijayan, AdvocateFor Respondent: Smt. Leena Lal, Sr. D.R
Section 147

Exemptions), Kochi, dated 19.02.2024 for Assessment Year (AY) 2013-14, to AY 2018-19, against the order of assessment framed by AO u/s 147/144 of the Income Tax Act( herein after referred to as Act for the sake of convenience). SA Nos. 31 to 36/Coch/2024 Koothery Narayanan Vijayan 2. Since they are arising from the same order in respect

KOOTHERY NARAYANAN VIJAYAN,PALAKKAD vs. ITO, NON CORPORATE WARD 2(4), KOCHI

In the result, the appeals filed by the assessee stands dismissed on the ground of limitation itself

ITA 981/COCH/2024[2018-19]Status: DisposedITAT Cochin30 May 2025AY 2018-19

Bench: Shri Inturi Rama Rao, Am & Shri Prakash Chand Yadav., Jm

For Appellant: Shri Vishnu Vijayan, AdvocateFor Respondent: Smt. Leena Lal, Sr. D.R
Section 147

Exemptions), Kochi, dated 19.02.2024 for Assessment Year (AY) 2013-14, to AY 2018-19, against the order of assessment framed by AO u/s 147/144 of the Income Tax Act( herein after referred to as Act for the sake of convenience). SA Nos. 31 to 36/Coch/2024 Koothery Narayanan Vijayan 2. Since they are arising from the same order in respect

CHITTATTUKARA PANCHAYAT SERVICE CO-OP BANK LTD,ERNAKULAM vs. THE ITO WARD 1 & TPS, ALUVA

In the result, the appeal filed by the assessee is allowed for statistical purposes and the stay application is dismissed

ITA 629/COCH/2023[2017-18]Status: DisposedITAT Cochin09 Dec 2024AY 2017-18

Bench: Shri Inturi Rama Rao & Shri Prakash Chand Yadav

For Appellant: --- None ---For Respondent: Smt.Leena Lal, Senior AR
Section 143(3)Section 80P

condone the delay and admit the appeal for adjudication. 5. Briefly stated the facts of the case are that the assessee is a co- operative society registered under the Kerala Co-operative Societies Act, 1969, as a primary agricultural credit society. The return of income for assessment year 20917-2018 was filed declaring `Nil’ income after 3 ITA No.629/Coch/2023. Chittattukara

MOUNT CARMEL EDUCATION SOCIETY,TRIVANDRUM vs. ITO EXEMPTION WARD, THIRUVANANTHAPURAM

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

ITA 841/COCH/2024[2019-20]Status: DisposedITAT Cochin03 Apr 2025AY 2019-20

Bench: Shri George George K., Vp & Shri Inturi Rama Rao, Am Assessment Year: 2019-20 Mount Carmel Education Society .......... Appellant Kanjiramkulam P.O., Trivandrum 695524 [Pan: Aabam3865H] Vs. The Income Tax Officer (Exemption) .......... Respondent Thiruvanthapuram Appellant By: Shri Aravind R. Menon, Advocate Respondent By: Smt. Leena Lal, Sr. D.R. Date Of Hearing: 02.04.2025 Date Of Pronouncement: 03.04.2025

For Appellant: Shri Aravind R. Menon, AdvocateFor Respondent: Smt. Leena Lal, Sr. D.R
Section 11Section 143(1)Section 250

condone the delay of 26 days in filing this appeal and proceed to dispose off the same of merits. 3. Brief facts of the case are that the assessee’s claim for exemption