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26 results for “condonation of delay”+ Section 253(1)clear

Sorted by relevance

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Key Topics

Section 123Section 220(2)23Section 246A23Section 20123Section 201(1)23TDS23Section 1546Section 2504Section 80P4

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)

1) as erroneous in law if there is no evidence to support it or if it is perverse.” A full Bench of the Orissa High Court, in the case of Brajabandhu Nanda vs. CIT (1962) 44 ITR 668, considering a somewhat similar question where the appeal was barred by time and reference of the question was declined, held as under

Showing 1–20 of 26 · Page 1 of 2

Limitation/Time-bar2
Condonation of Delay2
Rectification u/s 1542

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)

253(5) of the Act, the Tribunal may admit the appeal filed beyond the period of limitation where it is established that there exists a sufficient cause on the part of the assessee for not presenting the appeals within the prescribed time. The explanation therefore, becomes relevant to determine whether the same reflects sufficient and reasonable cause on the part

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)

253(5) of the Act, the Tribunal may admit the appeal filed beyond the period of limitation where it is established that there exists a sufficient cause on the part of the assessee for not presenting the appeals within the prescribed time. The explanation therefore, becomes relevant to determine whether the same reflects sufficient and reasonable cause on the part

M/S NOORUL ISLAM TRUST,THODUPUZHA vs. ACIT (TDS), KOCHI, KOCHI

ITA 455/COCH/2022[2010-2011]Status: DisposedITAT Cochin13 Dec 2022AY 2010-2011

Bench: Shri Satbeer Singh Godaraand Shri Manoj Kumar Aggarwal

For Appellant: Smt. Krishna K., AdvFor Respondent: Smt. J.M. Jamuna Devi, Sr. D.R
Section 1Section 201Section 201(1)Section 220(2)Section 246A

253 of the Act before the CIT(A) as well as this tribunal respectively. These six appeals stand rejected therefore as not maintainable.Sois the outcome of the corresponding stay applications SA Nos. 17, 20, 21, 23, 25 & 27/Coch/2022. 4. The legal position would hardly be any different in assessee’s further as many appeals ITA Nos. 455 to 460/Coch/2022 involving

M/S NOORUL ISLAM TRUST,THODUPUZHA vs. ACIT (TDS), KOCHI, KOCHI

ITA 456/COCH/2022[2011-2012]Status: DisposedITAT Cochin13 Dec 2022AY 2011-2012

Bench: Shri Satbeer Singh Godaraand Shri Manoj Kumar Aggarwal

For Appellant: Smt. Krishna K., AdvFor Respondent: Smt. J.M. Jamuna Devi, Sr. D.R
Section 1Section 201Section 201(1)Section 220(2)Section 246A

253 of the Act before the CIT(A) as well as this tribunal respectively. These six appeals stand rejected therefore as not maintainable.Sois the outcome of the corresponding stay applications SA Nos. 17, 20, 21, 23, 25 & 27/Coch/2022. 4. The legal position would hardly be any different in assessee’s further as many appeals ITA Nos. 455 to 460/Coch/2022 involving

M/S NOORUL ISLAM TRUST,THODUPUZHA vs. ACIT (TDS), KOCHI, KOCHI

ITA 457/COCH/2022[2012-2013]Status: DisposedITAT Cochin13 Dec 2022AY 2012-2013

Bench: Shri Satbeer Singh Godaraand Shri Manoj Kumar Aggarwal

For Appellant: Smt. Krishna K., AdvFor Respondent: Smt. J.M. Jamuna Devi, Sr. D.R
Section 1Section 201Section 201(1)Section 220(2)Section 246A

253 of the Act before the CIT(A) as well as this tribunal respectively. These six appeals stand rejected therefore as not maintainable.Sois the outcome of the corresponding stay applications SA Nos. 17, 20, 21, 23, 25 & 27/Coch/2022. 4. The legal position would hardly be any different in assessee’s further as many appeals ITA Nos. 455 to 460/Coch/2022 involving

M/S NOORUL ISLAM TRUST,THODUPUZHA vs. ACIT (TDS), KOCHI, KOCHI

ITA 458/COCH/2022[2013-2014]Status: DisposedITAT Cochin13 Dec 2022AY 2013-2014

Bench: Shri Satbeer Singh Godaraand Shri Manoj Kumar Aggarwal

For Appellant: Smt. Krishna K., AdvFor Respondent: Smt. J.M. Jamuna Devi, Sr. D.R
Section 1Section 201Section 201(1)Section 220(2)Section 246A

253 of the Act before the CIT(A) as well as this tribunal respectively. These six appeals stand rejected therefore as not maintainable.Sois the outcome of the corresponding stay applications SA Nos. 17, 20, 21, 23, 25 & 27/Coch/2022. 4. The legal position would hardly be any different in assessee’s further as many appeals ITA Nos. 455 to 460/Coch/2022 involving

M/S NOORUL ISLAM TRUST,THODUPUZHA vs. ACIT (TDS), KOCHI, KOCHI

ITA 459/COCH/2022[2014-2015]Status: DisposedITAT Cochin13 Dec 2022AY 2014-2015

Bench: Shri Satbeer Singh Godaraand Shri Manoj Kumar Aggarwal

For Appellant: Smt. Krishna K., AdvFor Respondent: Smt. J.M. Jamuna Devi, Sr. D.R
Section 1Section 201Section 201(1)Section 220(2)Section 246A

253 of the Act before the CIT(A) as well as this tribunal respectively. These six appeals stand rejected therefore as not maintainable.Sois the outcome of the corresponding stay applications SA Nos. 17, 20, 21, 23, 25 & 27/Coch/2022. 4. The legal position would hardly be any different in assessee’s further as many appeals ITA Nos. 455 to 460/Coch/2022 involving

M/S NOORUL ISLAM TRUST,THODUPUZHA vs. ACIT (TDS), KOCHI, KOCHI

ITA 460/COCH/2022[2015-2016]Status: DisposedITAT Cochin13 Dec 2022AY 2015-2016

Bench: Shri Satbeer Singh Godaraand Shri Manoj Kumar Aggarwal

For Appellant: Smt. Krishna K., AdvFor Respondent: Smt. J.M. Jamuna Devi, Sr. D.R
Section 1Section 201Section 201(1)Section 220(2)Section 246A

253 of the Act before the CIT(A) as well as this tribunal respectively. These six appeals stand rejected therefore as not maintainable.Sois the outcome of the corresponding stay applications SA Nos. 17, 20, 21, 23, 25 & 27/Coch/2022. 4. The legal position would hardly be any different in assessee’s further as many appeals ITA Nos. 455 to 460/Coch/2022 involving

M/S NOORUL ISLAM TRUST,THODUPUZHA vs. ACIT (TDS), KOCHI, KOCHI

ITA 461/COCH/2022[2010-2011]Status: DisposedITAT Cochin13 Dec 2022AY 2010-2011

Bench: Shri Satbeer Singh Godaraand Shri Manoj Kumar Aggarwal

For Appellant: Smt. Krishna K., AdvFor Respondent: Smt. J.M. Jamuna Devi, Sr. D.R
Section 1Section 201Section 201(1)Section 220(2)Section 246A

253 of the Act before the CIT(A) as well as this tribunal respectively. These six appeals stand rejected therefore as not maintainable.Sois the outcome of the corresponding stay applications SA Nos. 17, 20, 21, 23, 25 & 27/Coch/2022. 4. The legal position would hardly be any different in assessee’s further as many appeals ITA Nos. 455 to 460/Coch/2022 involving

M/S NOORUL ISLAM TRUST,THODUPUZHA vs. ACIT (TDS), KOCHI, KOCHI

ITA 462/COCH/2022[2011-2012]Status: DisposedITAT Cochin13 Dec 2022AY 2011-2012

Bench: Shri Satbeer Singh Godaraand Shri Manoj Kumar Aggarwal

For Appellant: Smt. Krishna K., AdvFor Respondent: Smt. J.M. Jamuna Devi, Sr. D.R
Section 1Section 201Section 201(1)Section 220(2)Section 246A

253 of the Act before the CIT(A) as well as this tribunal respectively. These six appeals stand rejected therefore as not maintainable.Sois the outcome of the corresponding stay applications SA Nos. 17, 20, 21, 23, 25 & 27/Coch/2022. 4. The legal position would hardly be any different in assessee’s further as many appeals ITA Nos. 455 to 460/Coch/2022 involving

M/S NOORUL ISLAM TRUST,THODUPUZHA vs. ACIT (TDS), KOCHI, KOCHI

ITA 463/COCH/2022[2012-2013]Status: DisposedITAT Cochin13 Dec 2022AY 2012-2013

Bench: Shri Satbeer Singh Godaraand Shri Manoj Kumar Aggarwal

For Appellant: Smt. Krishna K., AdvFor Respondent: Smt. J.M. Jamuna Devi, Sr. D.R
Section 1Section 201Section 201(1)Section 220(2)Section 246A

253 of the Act before the CIT(A) as well as this tribunal respectively. These six appeals stand rejected therefore as not maintainable.Sois the outcome of the corresponding stay applications SA Nos. 17, 20, 21, 23, 25 & 27/Coch/2022. 4. The legal position would hardly be any different in assessee’s further as many appeals ITA Nos. 455 to 460/Coch/2022 involving

M/S NOORUL ISLAM TRUST,THODUPUZHA vs. ACIT (TDS), KOCHI, KOCHI

ITA 464/COCH/2022[2013-2014]Status: DisposedITAT Cochin13 Dec 2022AY 2013-2014

Bench: Shri Satbeer Singh Godaraand Shri Manoj Kumar Aggarwal

For Appellant: Smt. Krishna K., AdvFor Respondent: Smt. J.M. Jamuna Devi, Sr. D.R
Section 1Section 201Section 201(1)Section 220(2)Section 246A

253 of the Act before the CIT(A) as well as this tribunal respectively. These six appeals stand rejected therefore as not maintainable.Sois the outcome of the corresponding stay applications SA Nos. 17, 20, 21, 23, 25 & 27/Coch/2022. 4. The legal position would hardly be any different in assessee’s further as many appeals ITA Nos. 455 to 460/Coch/2022 involving

M/S NOORUL ISLAM TRUST,THODUPUZHA vs. ACIT (TDS), KOCHI, KOCHI

ITA 465/COCH/2022[2014-2015]Status: DisposedITAT Cochin13 Dec 2022AY 2014-2015

Bench: Shri Satbeer Singh Godaraand Shri Manoj Kumar Aggarwal

For Appellant: Smt. Krishna K., AdvFor Respondent: Smt. J.M. Jamuna Devi, Sr. D.R
Section 1Section 201Section 201(1)Section 220(2)Section 246A

253 of the Act before the CIT(A) as well as this tribunal respectively. These six appeals stand rejected therefore as not maintainable.Sois the outcome of the corresponding stay applications SA Nos. 17, 20, 21, 23, 25 & 27/Coch/2022. 4. The legal position would hardly be any different in assessee’s further as many appeals ITA Nos. 455 to 460/Coch/2022 involving

M/S NOORUL ISLAM TRUST,THODUPUZHA vs. ACIT (TDS), KOCHI, KOCHI

ITA 466/COCH/2022[2015-2016]Status: DisposedITAT Cochin13 Dec 2022AY 2015-2016

Bench: Shri Satbeer Singh Godaraand Shri Manoj Kumar Aggarwal

For Appellant: Smt. Krishna K., AdvFor Respondent: Smt. J.M. Jamuna Devi, Sr. D.R
Section 1Section 201Section 201(1)Section 220(2)Section 246A

253 of the Act before the CIT(A) as well as this tribunal respectively. These six appeals stand rejected therefore as not maintainable.Sois the outcome of the corresponding stay applications SA Nos. 17, 20, 21, 23, 25 & 27/Coch/2022. 4. The legal position would hardly be any different in assessee’s further as many appeals ITA Nos. 455 to 460/Coch/2022 involving

M/S NOORUL ISLAM TRUST,THODUPUZHA vs. ACIT (TDS), KOCHI, KOCHI

ITA 443/COCH/2022[2010-2011]Status: DisposedITAT Cochin13 Dec 2022AY 2010-2011

Bench: Shri Satbeer Singh Godaraand Shri Manoj Kumar Aggarwal

For Appellant: Smt. Krishna K., AdvFor Respondent: Smt. J.M. Jamuna Devi, Sr. D.R
Section 1Section 201Section 201(1)Section 220(2)Section 246A

253 of the Act before the CIT(A) as well as this tribunal respectively. These six appeals stand rejected therefore as not maintainable.Sois the outcome of the corresponding stay applications SA Nos. 17, 20, 21, 23, 25 & 27/Coch/2022. 4. The legal position would hardly be any different in assessee’s further as many appeals ITA Nos. 455 to 460/Coch/2022 involving

M/S NOORUL ISLAM TRUST,THODUPUZHA vs. ACIT (TDS), KOCHI, KOCHI

ITA 444/COCH/2022[2011-2012]Status: DisposedITAT Cochin13 Dec 2022AY 2011-2012

Bench: Shri Satbeer Singh Godaraand Shri Manoj Kumar Aggarwal

For Appellant: Smt. Krishna K., AdvFor Respondent: Smt. J.M. Jamuna Devi, Sr. D.R
Section 1Section 201Section 201(1)Section 220(2)Section 246A

253 of the Act before the CIT(A) as well as this tribunal respectively. These six appeals stand rejected therefore as not maintainable.Sois the outcome of the corresponding stay applications SA Nos. 17, 20, 21, 23, 25 & 27/Coch/2022. 4. The legal position would hardly be any different in assessee’s further as many appeals ITA Nos. 455 to 460/Coch/2022 involving

M/S NOORUL ISLAM TRUST,THODUPUZHA vs. ACIT (TDS), KOCHI, KOCHI

ITA 445/COCH/2022[2012-2013]Status: DisposedITAT Cochin13 Dec 2022AY 2012-2013

Bench: Shri Satbeer Singh Godaraand Shri Manoj Kumar Aggarwal

For Appellant: Smt. Krishna K., AdvFor Respondent: Smt. J.M. Jamuna Devi, Sr. D.R
Section 1Section 201Section 201(1)Section 220(2)Section 246A

253 of the Act before the CIT(A) as well as this tribunal respectively. These six appeals stand rejected therefore as not maintainable.Sois the outcome of the corresponding stay applications SA Nos. 17, 20, 21, 23, 25 & 27/Coch/2022. 4. The legal position would hardly be any different in assessee’s further as many appeals ITA Nos. 455 to 460/Coch/2022 involving

M/S NOORUL ISLAM TRUST,THODUPUZHA vs. ACIT (TDS), KOCHI, KOCHI

ITA 446/COCH/2022[2013-2014]Status: DisposedITAT Cochin13 Dec 2022AY 2013-2014

Bench: Shri Satbeer Singh Godaraand Shri Manoj Kumar Aggarwal

For Appellant: Smt. Krishna K., AdvFor Respondent: Smt. J.M. Jamuna Devi, Sr. D.R
Section 1Section 201Section 201(1)Section 220(2)Section 246A

253 of the Act before the CIT(A) as well as this tribunal respectively. These six appeals stand rejected therefore as not maintainable.Sois the outcome of the corresponding stay applications SA Nos. 17, 20, 21, 23, 25 & 27/Coch/2022. 4. The legal position would hardly be any different in assessee’s further as many appeals ITA Nos. 455 to 460/Coch/2022 involving

M/S NOORUL ISLAM TRUST,THODUPUZHA vs. ACIT (TDS), KOCHI, KOCHI

ITA 447/COCH/2022[2014-2015]Status: DisposedITAT Cochin13 Dec 2022AY 2014-2015

Bench: Shri Satbeer Singh Godaraand Shri Manoj Kumar Aggarwal

For Appellant: Smt. Krishna K., AdvFor Respondent: Smt. J.M. Jamuna Devi, Sr. D.R
Section 1Section 201Section 201(1)Section 220(2)Section 246A

253 of the Act before the CIT(A) as well as this tribunal respectively. These six appeals stand rejected therefore as not maintainable.Sois the outcome of the corresponding stay applications SA Nos. 17, 20, 21, 23, 25 & 27/Coch/2022. 4. The legal position would hardly be any different in assessee’s further as many appeals ITA Nos. 455 to 460/Coch/2022 involving