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103 results for “condonation of delay”+ Section 13(10)clear

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Delhi876Chennai821Mumbai819Hyderabad472Jaipur426Pune423Kolkata405Bangalore386Ahmedabad366Raipur293Chandigarh246Surat216Nagpur206Visakhapatnam178Indore140Rajkot124Amritsar116Cochin103Lucknow94Panaji74Cuttack65Patna59SC58Jodhpur29Dehradun29Agra24Guwahati20Jabalpur17Allahabad14Varanasi10Ranchi8A.K. SIKRI ROHINTON FALI NARIMAN2DIPAK MISRA R.K. AGRAWAL PRAFULLA C. PANT1A.K. SIKRI N.V. RAMANA1R.M. LODHA ANIL R. DAVE1

Key Topics

Section 80P106Section 143(3)62Addition to Income52Section 14841Deduction41Condonation of Delay38Cash Deposit37Section 80P(2)(a)36Section 139(1)

M/S. PARAVUR SERVICE CO-OPERATIVE BANK,KOLLAM vs. INCOME TAX OFFICER, WARD 2, KOLLAM

In the result, the appeal and stay petition filed by the assessee are dismissed

ITA 767/COCH/2023[AY 2017-18]Status: DisposedITAT Cochin08 Jul 2024

Bench: Shri Chandra Poojari & Shri Soundararajan K.Assessment Year: 2017-18

For Appellant: Sri Santosh P. Abraham, A.RFor Respondent: Shri Sanjit Kumar Das, D.R
Section 250Section 80PSection 80P(2)(a)Section 80P(2)(d)

10 of 23 copy was received from the ld. AO. Thereafter, assessee took a copy and taken steps to file appeal before this Tribunal. The assessee also filed an affidavit from P. Dhanesh Kumar who has represented the assessee before NFAC. He submitted that he was not keeping good health and suffering from heard ailment during these days

Showing 1–20 of 103 · Page 1 of 6

30
Section 12A24
Section 25022
Demonetization22

M/S KADIRUR SERVICE CO-OP BANK LTD,KANNUR vs. ITO WARD 2, KANNUR

In the result, the appeal filed by the assessee stands partly allowed for statistical purposes

ITA 104/COCH/2023[2009-10]Status: DisposedITAT Cochin15 Jul 2024AY 2009-10

Bench: Smt. Beena Pillai & Shri Waseem Ahmedassessment Year : 2009-10 M/S. Kadirur Service Co- Operative Bank Ltd., The Income Tax Kadirur, Officer, Thalassery, Ward – 2, Kannur, Kannur. Kerala – 670 642. Vs. Pan: Aaffk6859E Appellant Respondent : Shri Arun Raj .S, Assessee By Advocate Revenue By : Shri Ilayaraja K.S, Sr. Dr

For Respondent: Shri Arun Raj .S
Section 142(1)Section 143(3)Section 51Section 80p

10. We also refer to the decision of Hon’ble Mumbai Bench of this Tribunal in the case of Bajaj Hindusthan Ltd. v. Jt. CIT (AT) reported in 277 ITR 1 condoned the delay of 180 days when, the appeal was filed after the pronouncement of the Judgment of the Hon’ble Supreme Court. It is also to be noted

SAYEGH PAINT FACTORIES INDIA PRIVATE LIMITED,ERNAKULAM vs. CORPORATE CIR 2(1), KOCHI

In the result, the appeal filed by the assessee is allowed and the stay petition is dismissed as infructuous

ITA 451/COCH/2025[2019-20]Status: DisposedITAT Cochin30 Oct 2025AY 2019-20

Bench: Shri Inturi Rama Rao & Shri Soundararajan K.

For Appellant: NoneFor Respondent: Smt. Leena Lal, Snr.AR
Section 144B(6)(vii)Section 148Section 271BSection 273BSection 44A

condonation of delay before furnishing a tax audit report under Section 44AB. 8- The delay in filing audit report is legitimate, for reasons beyond the control of the company as the accounts are not adopted and there was a litigation pending with National Company Law Tribunal NCLT. 9-Also, reference is given to section 273B stating that no penalty shall

THRISSUR DISTRICT POLICE CO OPERATIVE SOCIETY LTD,THRISSUR vs. INCOME TAX OFFICER, THRISSUR

In the result appeal filed by the assessee is partly allowed for statistical purposes

ITA 409/COCH/2024[2016-17]Status: DisposedITAT Cochin19 May 2025AY 2016-17

Bench: Shri Inturi Rama Rao & Shri Keshav Dubey

For Appellant: Shri M.Ramdas, CAFor Respondent: Smt. Leena Lal, Sr. A.R
Section 154Section 250Section 253(5)

10 of 19 Chennai Tribunal by majority opinion in the case of People Education and Economic Development Society (PEEDS) v. ITO (100 ITD 87) (Chennai) (TM) condoned more than six hundred days delay. 3.8 In view of the above, we are condoning the delay of 96 days in filing both these appeals before this Tribunal and accordinglywe admit the same

THRISSUR DISTRICT POLICE CO OPERATIVE SOCIETY LTD,THRISSUR vs. INCOME TAX OFFICER, THRISSUR

In the result appeal filed by the assessee is partly allowed for statistical purposes

ITA 408/COCH/2024[2014-15]Status: DisposedITAT Cochin19 May 2025AY 2014-15

Bench: Shri Inturi Rama Rao & Shri Keshav Dubey

For Appellant: Shri M.Ramdas, CAFor Respondent: Smt. Leena Lal, Sr. A.R
Section 154Section 250Section 253(5)

10 of 19 Chennai Tribunal by majority opinion in the case of People Education and Economic Development Society (PEEDS) v. ITO (100 ITD 87) (Chennai) (TM) condoned more than six hundred days delay. 3.8 In view of the above, we are condoning the delay of 96 days in filing both these appeals before this Tribunal and accordinglywe admit the same

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

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

ASSOCIATION FOR WELFARE OF THE HANDICAPPED,KOZHIKODE vs. THE ITO EXEMPTION WARD, KOZHIKODE

In the result, appeal of the assessee is dismissed

ITA 199/COCH/2023[2012-13]Status: DisposedITAT Cochin09 Dec 2024AY 2012-13

Bench: Shri Inturi Rama Rao & Shri Prakash Chand Yadavassessmentyear:2012-13 Association For Welfare Of The Handicapped Awhm Square Building Pavamani Road Ito Exemption Ward Vs. Calicut Kozhikode Kozhikode 673 001 Kerala Kerala Pan No :Aaata3349L Appellant Respondent Sp No.33/Coch/2023 (Arising Out Of Ita No.199/Coch/2023) Assessment Year: 2012-13 Association For Welfare Of The Handicapped Awhm Square Building Pavamani Road Ito Exemption Ward Vs. Calicut Kozhikode Kozhikode 673 001 Kerala Kerala Pan No : Aaata3349L Appellant Respondent Appellant By : Respondent By : Date Of Hearing : 25.11.2024 Date Of Pronouncement : 09.12.2024 Association For Welfare Of The Handicapped, Kozhikode Page 2 Of 4 O R D E R Perprakash Chand Yadav: Present Appeal Of The Assessee Is Arising From The Order Of Ld. Cit(A) Dated 20.1.2023 Having Din No.Itba/Nfac/S/250/2022- 23/1048950777(1) Passed U/S 250 Of The Income Tax Act, 1961 (In Short “The Act”).

For Appellant: Respondent byFor Respondent: Date of Hearing
Section 11Section 12ASection 143(1)Section 250

condone the delay vis-à-vis filing of Form 10 for claiming the benefits of section 11 and 13 of the Act is vested

DY.COMMISSIONER OF INCOME TAX, THRISSUR vs. THE CSB BANK LTD, THRISSUR

In the result, the appeal of revenue is dismissed

ITA 542/COCH/2025[2014-15]Status: DisposedITAT Cochin30 Oct 2025AY 2014-15

Bench: SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)

For Appellant: Shri Satish Modi, CAFor Respondent: Shri. Sanjit Kumar Das, CIT DR
Section 115Section 115JSection 144BSection 147Section 250

condone the delay of 60 days in filing the present appeal and proceed to examine the grounds raised in the present appeal. 2. The Revenue has raised following grounds of appeal : “1. The order of the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre [NFAC], New Delhi in DIN and Order No. DIN ITBA/APLS/S/250/2024-25/1074993866(1) dated 25.03.2025 against assessment

CHRIST THE KING CHURCH,KOCHI vs. CIT(EXEMPTION), KOCHI

In the result, the appeal filed by the assessee is partly allowed for statistical purposes

ITA 897/COCH/2024[2023-24]Status: DisposedITAT Cochin28 May 2025AY 2023-24

Bench: Shri Inturi Rama Rao & Shri Soundararajan K.Assessment Year : Na

For Respondent: Shri Anil Kumar P J
Section 12ASection 13(1)(a)

condoning the said delay and proceeded to decide the appeal on merits. 3. The brief facts of the case are that the assessee is a public religious trust and they obtained the provisional registration on 27/05/2021. Thereafter they applied for permanent registration and also enclosed the necessary documents along with the said application. The Ld.CIT(E) had rejected the said

INFANT JESUS CHURCH,KOCHI vs. CIT(EXEMPTION), ERNAKULAM

In the result, the appeal filed by the assessee is partly allowed for statistical purposes

ITA 898/COCH/2024[2023-24]Status: DisposedITAT Cochin09 Jun 2025AY 2023-24

Bench: Shri Inturi Rama Rao & Shri Soundararajan K.Assessment Year : Na

For Respondent: Shri Anil Kumar P J
Section 11Section 12ASection 12A(1)Section 13(1)(a)

condoning the said delay and proceeded to decide the appeal on merits. Page 3 of 5 4. The brief facts of the case are that the assessee is a public religious trust and they obtained the provisional registration on 27.05.2021. Thereafter they applied for permanent registration and also enclosed the necessary documents along with the said application. The Ld.CIT

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

THE AROOR CENTRAL SERVICE CO-OPERATIVE BANK LIMITED,ALAPPUZHA vs. ITO, WARD -5, ALAPPUZHA

In the result, the appeals and stay applications filed by the assessee stand dismissed

ITA 371/COCH/2025[2017-18]Status: DisposedITAT Cochin23 Jun 2025AY 2017-18

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

For Appellant: Shri Suresh Kumar Varma, CAFor Respondent: Smt. Leena Lal, Sr. D.R
Section 139(1)Section 142(1)Section 143(1)Section 143(3)Section 250Section 80ASection 80P

section 80AC of the Act. Accordingly, disallowed the claim for deduction u/s. 80P after making several disallowances. The AO assessed income of Rs. 94,66,941/- under the head ‘business’. 5. Being aggrieved, an appeal was filed before the CIT(A), who vide the impugned order dismissed the appeal placing reliance on 3 ITA 371 & 372/Coch/2025/SA 51 & 52/C/2024 The Aroor

THE AROOR CENTRAL SERVICE CO-OPERATIVE BANK LIMITED,ALAPPUZHA vs. ITO, WARD -2, ALAPPUZHA

In the result, the appeals and stay applications filed by the assessee stand dismissed

ITA 372/COCH/2025[2021-22]Status: DisposedITAT Cochin23 Jun 2025AY 2021-22

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

For Appellant: Shri Suresh Kumar Varma, CAFor Respondent: Smt. Leena Lal, Sr. D.R
Section 139(1)Section 142(1)Section 143(1)Section 143(3)Section 250Section 80ASection 80P

section 80AC of the Act. Accordingly, disallowed the claim for deduction u/s. 80P after making several disallowances. The AO assessed income of Rs. 94,66,941/- under the head ‘business’. 5. Being aggrieved, an appeal was filed before the CIT(A), who vide the impugned order dismissed the appeal placing reliance on 3 ITA 371 & 372/Coch/2025/SA 51 & 52/C/2024 The Aroor

ASSOCIATION FOR WELFARE OF THE HANDICAPPED,KOZHIKODE vs. THE ITO EXEMPTION WARD, KOZHIKODE

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

ITA 305/COCH/2023[2011-12]Status: DisposedITAT Cochin19 Feb 2025AY 2011-12

Bench: Shri Inturi Rama Rao & Shri Soundararajan K.Assessment Year : 2011-12

For Appellant: Ms. Binisha Baby, Advocate
Section 1Section 11Section 11(2)Section 12ASection 139(1)Section 143(3)

delay condonation application before the Ld.CIT(A), Calicut in view of the fact that section 11(2) of the Act does not prescribe any time limit for filing the Form 10 and also in view of the judgment of the Hon’ble Supreme Court cited Page 7 of 7 supra which explained the correct position of law. In view

THE KUNDARA PANCHAYATH SERVICE COOPERATIVE BANK LTD,KOLLAM vs. INCOME TAX OFFICER, WARD 4, KOLLAM

In the result, appeals filed by the assessee are allowed

ITA 803/COCH/2024[2017-18]Status: DisposedITAT Cochin29 Apr 2025AY 2017-18

Bench: Shri Inturi Rama Rao & Shri Keshav Dubey

For Appellant: Shri G.Surendranath Rao, A.RFor Respondent: Smt. Leena Lal, Sr. D.R
Section 250Section 80PSection 8O

delay is condoned and the appeal is admitted for adjudication. 6. The assesse is a credit co-operative society registered under Kerala Co-operative Societies Act 1969. For the AY 2012-13 the assesse filed its return of income on 9.11.2019. As per the return the taxable income was Nil after claiming deduction

THE KUNDARA PANCHAYATH SERVICE COOPERATIVE BANK LTD,KOLLAM vs. INCOME TAX OFFICER, WARD 4, KOLLAM

In the result, appeals filed by the assessee are allowed

ITA 802/COCH/2024[2012-13]Status: DisposedITAT Cochin29 Apr 2025AY 2012-13

Bench: Shri Inturi Rama Rao & Shri Keshav Dubey

For Appellant: Shri G.Surendranath Rao, A.RFor Respondent: Smt. Leena Lal, Sr. D.R
Section 250Section 80PSection 8O

delay is condoned and the appeal is admitted for adjudication. 6. The assesse is a credit co-operative society registered under Kerala Co-operative Societies Act 1969. For the AY 2012-13 the assesse filed its return of income on 9.11.2019. As per the return the taxable income was Nil after claiming deduction

THE KUNDARA PANCHAYATH SERVICE COOPERATIVE BANK LTD,KOLLAM vs. INCOME TAX OFFICER, WARD-4, KOLLAM

In the result, appeals filed by the assessee are allowed

ITA 805/COCH/2024[2018-19]Status: DisposedITAT Cochin29 Apr 2025AY 2018-19

Bench: Shri Inturi Rama Rao & Shri Keshav Dubey

For Appellant: Shri G.Surendranath Rao, A.RFor Respondent: Smt. Leena Lal, Sr. D.R
Section 250Section 80PSection 8O

delay is condoned and the appeal is admitted for adjudication. 6. The assesse is a credit co-operative society registered under Kerala Co-operative Societies Act 1969. For the AY 2012-13 the assesse filed its return of income on 9.11.2019. As per the return the taxable income was Nil after claiming deduction

KATHIKODE CHARITABLE TRUST,THRISSUR vs. INCOME TAX OFFICER., THRISSUR

In the result, the assessee’s appeals are allowed for statistical purposes, and it’s stay petitions dismissed as infructuous

ITA 947/COCH/2022[2014-15]Status: DisposedITAT Cochin10 May 2024AY 2014-15

Bench: Shri Sanjay Arora & Ms. Kavitha Rajagopal

For Appellant: Shri Jojo, AdvocateFor Respondent: Smt. J.M. Jamuna Devi, Sr. DR
Section 11Section 11(1)(a)Section 12ASection 143(1)Section 143(3)Section 2

section 143(1) of the Income Tax Act, 1961 (the Act), raising demands, including interest, at Rs.28.47 lakhs and Rs.37.75 lakhs for the two consecutive years respectively. The assessee ITA Nos. 947 & 948/Coch/2022 (AY : 2014-15) Kathikode Charitable Trust v. ITO admittedly did not act thereon, stating that it was ‘awaiting’ – whatever that would mean; Sh. Jojo, the learned counsel

KATHIKODE CHARITABLE TRUST,THRISSUR vs. INCOME TAX OFFICER, THRISSUR

In the result, the assessee’s appeals are allowed for statistical purposes, and it’s stay petitions dismissed as infructuous

ITA 948/COCH/2022[2015-16]Status: DisposedITAT Cochin10 May 2024AY 2015-16

Bench: Shri Sanjay Arora & Ms. Kavitha Rajagopal

For Appellant: Shri Jojo, AdvocateFor Respondent: Smt. J.M. Jamuna Devi, Sr. DR
Section 11Section 11(1)(a)Section 12ASection 143(1)Section 143(3)Section 2

section 143(1) of the Income Tax Act, 1961 (the Act), raising demands, including interest, at Rs.28.47 lakhs and Rs.37.75 lakhs for the two consecutive years respectively. The assessee ITA Nos. 947 & 948/Coch/2022 (AY : 2014-15) Kathikode Charitable Trust v. ITO admittedly did not act thereon, stating that it was ‘awaiting’ – whatever that would mean; Sh. Jojo, the learned counsel