BharatTax.net
SearchITATHigh CourtsSupreme CourtPhrasesAI ResearchHistory

Filters

BharatTax.net

Free search engine for ITAT (Income Tax Appellate Tribunal) judgments across all 28 benches in India.

Quick Links

  • Search Judgments
  • Browse by Bench
  • Recent Judgments

About

BharatTax provides free access to Income Tax Appellate Tribunal orders for legal research and reference.

© 2026 BharatTax.net. All rights reserved.

8 results for “condonation of delay”+ Section 10B(1)clear

Sorted by relevance

Kolkata196Mumbai192Delhi116Chennai94Bangalore81Ahmedabad77Pune70Hyderabad53Jaipur40Cuttack28Indore24Lucknow23Chandigarh17Surat15Visakhapatnam14Rajkot13Nagpur11Jabalpur10Jodhpur8Cochin8Patna7Agra6Amritsar5Panaji5Varanasi4Guwahati3Dehradun3Raipur3Allahabad2Calcutta2Ranchi1Karnataka1Himachal Pradesh1

Key Topics

Section 1119Section 12A12Section 139(1)7Section 143(1)7Exemption7Section 80P6Section 142(1)6Section 10B5Section 250

ERAMALLOOR SERVICE CO-PERATIVE BANK LTDS NO.1175,CHERTHALA vs. ITO, WARD-1, ALAPPUZHA

In the result, the appeal by the assessee is dismissed

ITA 820/COCH/2024[2017-18]Status: DisposedITAT Cochin27 Mar 2025AY 2017-18

Bench: Shri Inturi Rama Rao & Shri Sandeep Singh Karhail

For Appellant: Sri.C.A.Jojo, AdvocateFor Respondent: Smt.Leena Lal, Sr.AR
Section 139Section 139(1)Section 142(1)Section 142(1)(i)Section 144Section 250Section 80A(5)Section 80P

condonation of delay process, and therefore, the assessee lost its opportunity to make a valid claim for deduction. Being aggrieved, the assessee is in appeal before us. 6. During the hearing, the learned Authorised Representative (“learned AR”) submitted that the assessee being a co-operative society is not required to file its return of income, and thus the filing

3
Condonation of Delay3
Charitable Trust3
Disallowance3

THE ITO,, ALAPPUZHA vs. M/S.EXTRAWEAVE P. LTD, ALAPPUZHA

In the result, the appeal filed by the Revenue is partly allowed

ITA 448/COCH/2016[2010-11]Status: DisposedITAT Cochin24 Jun 2022AY 2010-11

Bench: Shri George George K. & Shri Laxmi Prasad Sahum/S. Extraweave Pvt. Ltd. Arattukulangara Complex 264B/Cmc 1 Vs. A.N. Puram, Alapuzha 688011 Sakteeswara Junction Cherthala 688524 Pan – Aabce5438L Appellant Respondent

For Appellant: Shri R. Krishan, CAFor Respondent: Smt. J.M. Jamuna Devi, Sr. D.R
Section 10BSection 10B(3)Section 143(2)Section 195Section 195(6)Section 40

condoned delay and dismissed the SLP." 14.1 Further, the question whether dismissal of SLP amounts to laying down law in respect of the issue disputed under SLP, has been considered by the ITAT in the case of Moradabad Development Authority, 89 taxmann.com 263 and it was held as under: 7 M/s. Extraweave Pvt. Ltd. "4 ... …. Further, it is a settled

KERALA BEEDI AND CIGAR WORKERS WELFARE FUND BOARD,KANNUR vs. ITO,EXEMPTION WARD , KANNUR

In the result, both the appeal of the assessee bearing ITA No

ITA 668/COCH/2025[2018-19]Status: DisposedITAT Cochin13 Nov 2025AY 2018-19

Bench: BEFORESHRI. INTURI RAMA RAO, ACCOUNTANT MEMBERAND SHRI. ANIKESH BANERJEE (Judicial Member)

For Appellant: Shri V M Veeramani, C.AFor Respondent: Shri Leena Lal, (SR.AR.)
Section 11Section 12ASection 142(1)Section 143(3)Section 250Section 270A

1,58,03,104/- instead of Rs.4,61,27,469/-. Aggrieved assessee filed an appeal before the Ld. CIT(A) but the assessee fails to succeed. Being aggrieved the assessee filed an appeal before us. 4. We heard the rival submission and considered the documents available in the record. The assessee filed Form 10B with delay which was condoned

KERALA BEEDI AND CIGAR WORKERS WELFARE FUND BOARD,KANNUR vs. ASSESSMENT UNIT, INCOME TAX DEPARTMENT

In the result, both the appeal of the assessee bearing ITA No

ITA 659/COCH/2025[2018-19]Status: DisposedITAT Cochin13 Nov 2025AY 2018-19

Bench: BEFORESHRI. INTURI RAMA RAO, ACCOUNTANT MEMBERAND SHRI. ANIKESH BANERJEE (Judicial Member)

For Appellant: Shri V M Veeramani, C.AFor Respondent: Shri Leena Lal, (SR.AR.)
Section 11Section 12ASection 142(1)Section 143(3)Section 250Section 270A

1,58,03,104/- instead of Rs.4,61,27,469/-. Aggrieved assessee filed an appeal before the Ld. CIT(A) but the assessee fails to succeed. Being aggrieved the assessee filed an appeal before us. 4. We heard the rival submission and considered the documents available in the record. The assessee filed Form 10B with delay which was condoned

CARMALITE CONVENT RAMAPURAM,RAMAPURAM vs. CIT (EXEMPTIONS), KOCHI

In the result, the assessee’s appeal is allowed

ITA 905/COCH/2022[2020-21]Status: DisposedITAT Cochin07 Sept 2023AY 2020-21

Bench: Shri Sanjay Arora, Am &Shri Manomohan Das, Jm

For Appellant: Sri.P.J.Johney, CAFor Respondent: Smt.J.M.Jamuna Devi, Sr.DR
Section 11Section 119(2)(b)Section 12ASection 143(1)

sections 11 and 12 of the Income Tax Act, 1961 (‘the Act’ hereinafter), on the processing of the assessee’s return for assessment year (AY) 2020-2021 vide Intimation u/s. 143(1) dated 30.11.2021. 2.1 At the very outset, it was explained by Sri.P.J.Johny, the learned counsel for the assessee, that the only reason for the denial of exemption u/ss.11

COCHIN SHIPYARD EMPLOYEES MUTHUAL AND PUBLIC WELFARE TRUST,PERUMANUR vs. OFFICE OF THE INCOME TAX OFFICER, EXEMPTION WARD, KOCHI

In the result, the appeals filed by the assessee are dismissed

ITA 248/COCH/2024[2021-2022]Status: DisposedITAT Cochin27 Jan 2025AY 2021-2022

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

For Appellant: Shri K.T. Mohanan, CAFor Respondent: Smt. Leena Lal, Sr. D.R
Section 11Section 119(2)(b)Section 12Section 12ASection 139(1)Section 143(1)

delay of 260 days. The said return of income was processed u/s. 143(1) of the Act vide intimation dated 16.10.2022 denying the exemption u/s. 11 on the ground that the appellant trust has not e-filed the audit report in Form 10B within one month prior to the due date for filing the return of income u/s. 139(1

COCHIN SHIPYARD EMPLOYEES MUTUAL AND PUBLIC WELFARE TRUST,COCHIN vs. ITO, EXEMPTION WARD, KOCHI

In the result, the appeals filed by the assessee are dismissed

ITA 249/COCH/2024[AY 2022-2023]Status: DisposedITAT Cochin27 Jan 2025

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

For Appellant: Shri K.T. Mohanan, CAFor Respondent: Smt. Leena Lal, Sr. D.R
Section 11Section 119(2)(b)Section 12Section 12ASection 139(1)Section 143(1)

delay of 260 days. The said return of income was processed u/s. 143(1) of the Act vide intimation dated 16.10.2022 denying the exemption u/s. 11 on the ground that the appellant trust has not e-filed the audit report in Form 10B within one month prior to the due date for filing the return of income u/s. 139(1

MOUNT CARMEL EDUCATIONAL SOCIETY ,TRIVANDRUM vs. ITO, EXEMPTION WARD, TRIVANDRUM

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

ITA 72/COCH/2025[2017-18]Status: DisposedITAT Cochin26 Jun 2025AY 2017-18

Bench: Shri Inturi Rama Rao, Am & Shri Prakash Chand Yadav, Jm Assessment Year: 2017-18 Mount Carmel Educational Society .......... Appellant Kanjiramkulam P.O., Thiruvananthapuram 695524 [Pan: Aabam3865A] Vs. Ito, Ward-1(1), Thiruvananthapuram .......... Respondent Appellant By: Ms. Binisha Baby, Advocate Respondent By: Smt. Leena Lal, Sr. D.R. Date Of Hearing: 28.05.2025 Date Of Pronouncement: 26.06.2025 O R D E R Per: Inturi Rama Rao, Am This Appeal Filed By The Assessee Is Directed Against The Order Of The Commissioner Of Income Tax (Appeals)-2, Ludhiana [Cit(A)] Dated 30.121.2024 For Assessment Year (Ay) 2017-18. 2. Brief Facts Of The Case Are That The Appellant Is A Charitable Trust Duly Registered U/S. 12A Of The Income Tax Act, 1961 (The Act). The Return Of Income For Ay 2017-18 Was Filed On 01.08.2017 Declaring Nil Income After Claiming Exemption U/S. 11 Of The Act. The Said Return Of Income Was Processed By The Cpc U/S. 143(1) Of 2 Mount Carmel Educational Society The Act Vide Intimation Dated 25.03.2019 Denying Exemption U/S. 11 & Assessed The Total Income At Rs. 2,03,20,447/- On The Ground That Audit Report In The Prescribed Form 10B Was Not Filed Along With The Return Of Income.

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

10B was not filed along with the return of income. 3. Being aggrieved, an appeal was filed before the CIT(A), contending that the adjustment made by the CPC is beyond the scope of section 143(1) of the Act and filing of audit report within the prescribed time is only directory and not mandatory. However, the CIT(A), placing