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9 results for “condonation of delay”+ Section 234Aclear

Sorted by relevance

Mumbai147Bangalore132Ahmedabad89Delhi84Hyderabad73Jaipur61Chandigarh44Pune40Chennai32Kolkata24Karnataka21Nagpur20Indore17Rajkot17Patna13Lucknow10Cochin9Raipur9Surat8Visakhapatnam6Guwahati6Jodhpur5Allahabad4Agra3Jabalpur3Panaji1Varanasi1

Key Topics

Section 153C8Section 153A8Section 1446Section 80P6Addition to Income6Condonation of Delay5Section 234A4Section 1322Section 1392

SRI.V.I. GEORGE KUTTY,KOLLAM vs. THE ITO,, KOLLAM

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

ITA 107/COCH/2021[2004-05]Status: DisposedITAT Cochin09 Nov 2021AY 2004-05

Bench: Shri Chandra Poojari, Am & Shri George Mathan, Jm

For Appellant: Shri T.M. Sreedharan, AdvocateFor Respondent: Smt. J.M. Jamuna Devi, Sr. DR
Section 144Section 148Section 271Section 271(1)(c)

Sections 234A and 234B. These assessment orders have acquired finality since no appeal has been filed. 4. The appeals filed by the assessee are belated. The petition for Condonation of delay

SRI.V.I. GEORGE KUTTY,KOLLAM vs. THE ITO,, KOLLAM

Section 142(1)2
Penalty2
Survey u/s 133A2

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

ITA 106/COCH/2021[2003-04]Status: DisposedITAT Cochin09 Nov 2021AY 2003-04

Bench: Shri Chandra Poojari, Am & Shri George Mathan, Jm

For Appellant: Shri T.M. Sreedharan, AdvocateFor Respondent: Smt. J.M. Jamuna Devi, Sr. DR
Section 144Section 148Section 271Section 271(1)(c)

Sections 234A and 234B. These assessment orders have acquired finality since no appeal has been filed. 4. The appeals filed by the assessee are belated. The petition for Condonation of delay

M/S SANTHIMADOM AYURNIKETHAN HEALTH RESORT & RESEARCH INSTITUTE TRUST,KOCHI vs. ACIT CENTRAL CIRCLE -2, KOCHI

In the result, the assessee’s appeals are allowed for statistical purposes

ITA 919/COCH/2022[2009-10]Status: DisposedITAT Cochin02 May 2024AY 2009-10

Bench: Shri Sanjay Arora & Ms. Kavitha Rajagopal

For Appellant: Shri Mathew Joseph, CAFor Respondent: Smt. J.M. Jamuna Devi, Sr. DR
Section 153ASection 153CSection 234A

condoning the delay, admit the appeal for being decided on merits. 3. It was, at the outset, submitted by Shri Joseph, the learned counsel for the assessee, that only the grounds of appeal in relation to levy of interest u/ss. 234A and 234B of the Act are being pressed. And toward which he would take us through the appeal memo

M/S SANTHIMADOM AYURNIKETHAN HEALTH RESORT & RESEARCH INSTITUTE TRUST,KOCHI vs. ACIT CENTRAL CIRCLE 2, KOCHI

In the result, the assessee’s appeals are allowed for statistical purposes

ITA 918/COCH/2022[2008-09]Status: DisposedITAT Cochin02 May 2024AY 2008-09

Bench: Shri Sanjay Arora & Ms. Kavitha Rajagopal

For Appellant: Shri Mathew Joseph, CAFor Respondent: Smt. J.M. Jamuna Devi, Sr. DR
Section 153ASection 153CSection 234A

condoning the delay, admit the appeal for being decided on merits. 3. It was, at the outset, submitted by Shri Joseph, the learned counsel for the assessee, that only the grounds of appeal in relation to levy of interest u/ss. 234A and 234B of the Act are being pressed. And toward which he would take us through the appeal memo

M/S SANTHIMADOM AYURNIKETHAN HEALTH RESORT & RESEARCH INSTITUTE TRUST,KOCHI vs. ACIT CENTRAL CIRCLE -2, KOCHI

In the result, the assessee’s appeals are allowed for statistical purposes

ITA 917/COCH/2022[2007-08]Status: DisposedITAT Cochin02 May 2024AY 2007-08

Bench: Shri Sanjay Arora & Ms. Kavitha Rajagopal

For Appellant: Shri Mathew Joseph, CAFor Respondent: Smt. J.M. Jamuna Devi, Sr. DR
Section 153ASection 153CSection 234A

condoning the delay, admit the appeal for being decided on merits. 3. It was, at the outset, submitted by Shri Joseph, the learned counsel for the assessee, that only the grounds of appeal in relation to levy of interest u/ss. 234A and 234B of the Act are being pressed. And toward which he would take us through the appeal memo

M/S SANTHIMADOM AYURNIKETHAN HEALTH RESORT & RESEARCH INSTITUTE TRUST,ERNAKULAM vs. ACIT CENTRAL CIRCLE-2, KOCHI

In the result, the assessee’s appeals are allowed for statistical purposes

ITA 916/COCH/2022[2005-06]Status: DisposedITAT Cochin02 May 2024AY 2005-06

Bench: Shri Sanjay Arora & Ms. Kavitha Rajagopal

For Appellant: Shri Mathew Joseph, CAFor Respondent: Smt. J.M. Jamuna Devi, Sr. DR
Section 153ASection 153CSection 234A

condoning the delay, admit the appeal for being decided on merits. 3. It was, at the outset, submitted by Shri Joseph, the learned counsel for the assessee, that only the grounds of appeal in relation to levy of interest u/ss. 234A and 234B of the Act are being pressed. And toward which he would take us through the appeal memo

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

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

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

condonation of delay, admit the instant appeals. Hearing was accordingly proceeded with. ITA Nos.920-921/Coch/2022 (AYs. 2008-09 & 2009-10) Santhimadom Herbal City Trust v. Asst. CIT 3. The assessee is a private trust formed on 01.01.2007 (02/11/2004, as per the impugned order) with the object of construction of a herbal city, apartments/villas, etc. for the promotion of herbal treatment, herbal

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

condonation of delay, admit the instant appeals. Hearing was accordingly proceeded with. ITA Nos.920-921/Coch/2022 (AYs. 2008-09 & 2009-10) Santhimadom Herbal City Trust v. Asst. CIT 3. The assessee is a private trust formed on 01.01.2007 (02/11/2004, as per the impugned order) with the object of construction of a herbal city, apartments/villas, etc. for the promotion of herbal treatment, herbal