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8 results for “condonation of delay”+ Section 131(1)(d)clear

Sorted by relevance

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Key Topics

Section 143(3)5Addition to Income5Section 153C4Section 153A4Section 1484Section 143(1)4Section 12A4Condonation of Delay4Cash Deposit

M/S SANTHIMADOM HERBAL CITY TRUST,ERNAKULAM vs. ACIT CENTRAL CIRCLE -2, KOCHI

In the result, the assessee’s appeals are partly allowed

ITA 920/COCH/2022[2008-09]Status: DisposedITAT Cochin14 Nov 2023AY 2008-09

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

For Appellant: Sri.Mathew Joseph, CAFor Respondent: Smt.J.M.Jamuna Devi, Sr.DR
Section 132Section 144Section 153ASection 153C

D E R Per Sanjay Arora, AM: This is a set of two Appeals by the Assessee for two consecutive assessment years (AYs.), i.e., AYs. 2008-2009 and 2009-2010, agitating the Order dated 22.06.2022 by the Commissioner of Income-tax (Appeals)-3, Cochin [CIT(A), or the first appellate authority (FAA)], partly allowing it’s appeals contesting

3
Section 1322
Section 1442
Unexplained Money2

M/S SANTHIMADOM HERBAL CITY TRUST,ERNAKULAM vs. ACIT CENTRAL CIRCLE 2, KOCHI

In the result, the assessee’s appeals are partly allowed

ITA 921/COCH/2022[2009-10]Status: DisposedITAT Cochin14 Nov 2023AY 2009-10

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

For Appellant: Sri.Mathew Joseph, CAFor Respondent: Smt.J.M.Jamuna Devi, Sr.DR
Section 132Section 144Section 153ASection 153C

D E R Per Sanjay Arora, AM: This is a set of two Appeals by the Assessee for two consecutive assessment years (AYs.), i.e., AYs. 2008-2009 and 2009-2010, agitating the Order dated 22.06.2022 by the Commissioner of Income-tax (Appeals)-3, Cochin [CIT(A), or the first appellate authority (FAA)], partly allowing it’s appeals contesting

SNDP YOGAM VAIKOM UNION,KOTTAYAM vs. ITO, WARD-1, KOTTAYAM

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

ITA 824/COCH/2025[2016-17]Status: DisposedITAT Cochin19 Nov 2025AY 2016-17

Bench: Shri Inturi Rama Rao, Am & Shri Manu Kumar Giri, Jm

For Appellant: Ms. Divya, AdvocateFor Respondent: Shri Sanjit Kumar Das, CIT-DR
Section 139(1)Section 147Section 148

D E R Per: Inturi Rama Rao, AM These appeals filed by the assessee are directed against the orders of the National Faceless Appeal Centre, Delhi (NFAC) both dated 30.08.2025 for Assessment Years (AY) 2015-16 & 2016-17. 2. Since identical issues and facts are involved in these appeals, they are heard together and disposed of by this common order

SNDP YOGAM VAIKOM UNION,KOTTAYAM vs. ITO WARD-1, KOTTAYAM

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

ITA 823/COCH/2025[2015-16]Status: DisposedITAT Cochin19 Nov 2025AY 2015-16

Bench: Shri Inturi Rama Rao, Am & Shri Manu Kumar Giri, Jm

For Appellant: Ms. Divya, AdvocateFor Respondent: Shri Sanjit Kumar Das, CIT-DR
Section 139(1)Section 147Section 148

D E R Per: Inturi Rama Rao, AM These appeals filed by the assessee are directed against the orders of the National Faceless Appeal Centre, Delhi (NFAC) both dated 30.08.2025 for Assessment Years (AY) 2015-16 & 2016-17. 2. Since identical issues and facts are involved in these appeals, they are heard together and disposed of by this common order

THE NEERIKODE SERVICE CO-OP BANK LIMITED NO 1682,NEERICODE vs. ITO WARD 3, ALUVA

In the result, the appeals filed by the assessee are dismissed as not maintainable, and the stay applications dismissed as infructuous

ITA 954/COCH/2022[2017-18]Status: DisposedITAT Cochin31 Oct 2023AY 2017-18

Bench: Shri Sanjay Arora & Shri Manomohan Das

For Appellant: Shri K.K. Jose, CAFor Respondent: Smt. J.M. Jamuna Devi, Sr. D.R
Section 142(1)Section 143(3)

D E R Per Sanjay Arora, AM This is an Appeal by the Assessee agitating the part-allowance of it’s appeal contesting it’s assessment under section 143(3) of the Income Tax Act, 1961 (‘the Act’) dated 31.12.2019 for Assessment Year (AY) 2017-18, by the Commissioner of Income Tax (Appeals), NFAC, Delhi [CIT(A)] vide its order

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

D E R Per: Sanjay Arora, AM This is a set of two Appeals by the Assessee, directed against the dismissal of it’s appeals contesting the processing of it’s returns of income for Assessment Years (AYs.) 2014-15 (dated 16.03.2016) and 2015-16 (dated 27.03.2017) by the Commissioner of Income Tax (Appeals), Income Tax Department

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

D E R Per: Sanjay Arora, AM This is a set of two Appeals by the Assessee, directed against the dismissal of it’s appeals contesting the processing of it’s returns of income for Assessment Years (AYs.) 2014-15 (dated 16.03.2016) and 2015-16 (dated 27.03.2017) by the Commissioner of Income Tax (Appeals), Income Tax Department

SHEEJAMOL SAINABABEEVI ALIYARUKUNJU,TRIVANDRUM vs. THE INCOME TAX OFFICER, WARD 1(3), TRIVANDRUM

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

ITA 758/COCH/2023[AY 2015-16]Status: DisposedITAT Cochin11 Dec 2024

Bench: Shri Waseem Ahmed & Shri Soundararajan K.

For Appellant: Shri Jaikrishnan, AdvocateFor Respondent: Smt. Girly Albert, Snr.DR
Section 131Section 142(1)Section 143(2)Section 143(3)

Section 143(3) of the Income Tax Act, by make an addition of Rs 76,74,400 to the total income as the alleged unexplained investment in the residential building. Hence this appeal” 3. The assessee also filed a condonation application to condone the delay of 31 days in filing this appeal and enclosed an affidavit in support