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5 results for “condonation of delay”+ Section 26Aclear

Sorted by relevance

Chennai15Mumbai14Jaipur13Indore13Kolkata7Surat6Bangalore5Cochin5Varanasi3Hyderabad3Raipur3Pune2Chandigarh2Nagpur2Cuttack2Delhi2Amritsar1Ahmedabad1

Key Topics

Section 194A17Section 2016Deduction5TDS5Condonation of Delay5Section 2504Section 201(1)4Section 102

THE SOUTH INDIAN BANK LIMITED,THRISSUR vs. DCIT,TDS, THIRUVANANTHAPURAM

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

ITA 1061/COCH/2024[2015-16]Status: DisposedITAT Cochin16 May 2025AY 2015-16

Bench: Shri George George K., Vp & Shri Inturi Rama Rao, Am

For Appellant: Shri Naresh C., CAFor Respondent: Smt. Leena Lal, Sr. D.R
Section 10Section 194ASection 201Section 297

26A furnished, Return of 623,288/- FUND income not filed claiming that the deductee's income is exempted. Non-deduction of tax not acceptable as IDFC Cash Fund does not come under the institutions whose income is unconditionally exempt under Section 10 as per CBDT's Circular 3 The South Indian Bank Ltd. No.4/2002 in F.No.153/127/2002-TPL dated 16/07/2002 regarding

M/S WAYANAD DIST. CO.OP BANK LTD.,WAYANAD vs. ITO(TDS), KOZHIKODE

In the result, the appeals filed by the assessee are partly allowed for statistical purposes and the stay petitions are dismissed

ITA 958/COCH/2022[2016-17]Status: DisposedITAT Cochin28 Feb 2023AY 2016-17

Bench: Shri George George K. & Ms. Padmavathy S.

For Appellant: Shri Joseph Markose, Sr. AdvocateFor Respondent: Smt. J.M. Jammuna Devi, Sr. DR
Section 194ASection 201Section 201(1)Section 250

condone the delay in filing these appeals and proceed to disposed off them on merits. 3. Common issues are raised in these appeals, hence they were heard together and are disposed off by this consolidated order. Identical grounds are raised in these appeals. The grounds raised read as follows: - “A. The order of the Commissioner (Appeals) of Income

M/S WAYANAD DIST. CO.OP BANK LTD.,WAYANAD vs. ITO(TDS), KOZHIKODE

In the result, the appeals filed by the assessee are partly allowed for statistical purposes and the stay petitions are dismissed

ITA 959/COCH/2022[2017-18]Status: DisposedITAT Cochin28 Feb 2023AY 2017-18

Bench: Shri George George K. & Ms. Padmavathy S.

For Appellant: Shri Joseph Markose, Sr. AdvocateFor Respondent: Smt. J.M. Jammuna Devi, Sr. DR
Section 194ASection 201Section 201(1)Section 250

condone the delay in filing these appeals and proceed to disposed off them on merits. 3. Common issues are raised in these appeals, hence they were heard together and are disposed off by this consolidated order. Identical grounds are raised in these appeals. The grounds raised read as follows: - “A. The order of the Commissioner (Appeals) of Income

M/S WAYANAD DIST. CO.OP BANK LTD.,WAYANAD vs. ITO(TDS), KOZHIKODE

In the result, the appeals filed by the assessee are partly allowed for statistical purposes and the stay petitions are dismissed

ITA 960/COCH/2022[2018-19]Status: DisposedITAT Cochin28 Feb 2023AY 2018-19

Bench: Shri George George K. & Ms. Padmavathy S.

For Appellant: Shri Joseph Markose, Sr. AdvocateFor Respondent: Smt. J.M. Jammuna Devi, Sr. DR
Section 194ASection 201Section 201(1)Section 250

condone the delay in filing these appeals and proceed to disposed off them on merits. 3. Common issues are raised in these appeals, hence they were heard together and are disposed off by this consolidated order. Identical grounds are raised in these appeals. The grounds raised read as follows: - “A. The order of the Commissioner (Appeals) of Income

M/S WAYANAD DIST. CO.OP BANK LTD.,WAYANAD vs. ITO(TDS), KOZHIKODE

In the result, the appeals filed by the assessee are partly allowed for statistical purposes and the stay petitions are dismissed

ITA 961/COCH/2022[2019-20]Status: DisposedITAT Cochin28 Feb 2023AY 2019-20

Bench: Shri George George K. & Ms. Padmavathy S.

For Appellant: Shri Joseph Markose, Sr. AdvocateFor Respondent: Smt. J.M. Jammuna Devi, Sr. DR
Section 194ASection 201Section 201(1)Section 250

condone the delay in filing these appeals and proceed to disposed off them on merits. 3. Common issues are raised in these appeals, hence they were heard together and are disposed off by this consolidated order. Identical grounds are raised in these appeals. The grounds raised read as follows: - “A. The order of the Commissioner (Appeals) of Income