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6 results for “condonation of delay”+ Section 271Eclear

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Key Topics

Section 271D19Section 269S15Penalty6Section 273B4Addition to Income4Cash Deposit2Exemption2Undisclosed Income2

INDIRA GANDHI MEMORIAL TRUST,NELLIKUZHY P.O vs. JOINT COMMISSIONER OF INCOME TAX (EXEMPTIONS), ERNAKULAM

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

ITA 165/COCH/2024[2012-13]Status: DisposedITAT Cochin30 Sept 2024AY 2012-13

Bench: Shri Waseem Ahmed & Shri Soundararajan K

For Appellant: Sri.P.T.Joy, CAFor Respondent: Sri.Sanjit Kumar Das, CIT-DR
Section 269SSection 271D

271E of the Act, respectively, in respect of the assessment year 2012-2013. First we take the appeal ITA No.165/Coch/2023: 2. Delay of 23 days is condoned by considering the assessee’s condonation petition explaining the delay(s) as well as going by the decision in the case of Collector Land Acquisition v. Mst.Katiji

INDIRA GANDHI MEMORIAL TRUST,NELLIKUZHY, KOTHAMANGALAM vs. JOINT COMMISSIONER OF INCOME TAX(EXEMPTION), ERNAKULAM

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

ITA 54/COCH/2024[2012-13]Status: DisposedITAT Cochin30 Sept 2024AY 2012-13

Bench: Shri Waseem Ahmed & Shri Soundararajan K

For Appellant: Sri.P.T.Joy, CAFor Respondent: Sri.Sanjit Kumar Das, CIT-DR
Section 269SSection 271D

271E of the Act, respectively, in respect of the assessment year 2012-2013. First we take the appeal ITA No.165/Coch/2023: 2. Delay of 23 days is condoned by considering the assessee’s condonation petition explaining the delay(s) as well as going by the decision in the case of Collector Land Acquisition v. Mst.Katiji

P.K YOOSUF ,THRISSUR vs. THE JCIT RANGE 2 , THRISSUR

ITA 429/COCH/2023[2017-18]Status: DisposedITAT Cochin07 Nov 2024AY 2017-18

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singhassessment Year - 2017-2018 Shri P.K. Yoosuf, Thrissur – 680 703 Pan Afipy1654F C/O. M/S. Arikkat Vijayan Joint Commissioner Of Menon Associates, Vs. Income Tax, Range-2, Advocates, “Pratibha” Thrissur. North Railway Station Road, Ernakulam, Kochi-18. Kerala. (Appellant) (Respondent) Assessee By : Ms. Krishna K. Advocate Revenue By : Smt. V. Swarnalatha, Sr. Dr Date Of Hearing : 22.08.2024 Date Of Pronouncement : 07.11.2024 Order Per Bench : This Assessee’S Appeal, For The Assessment Year 2017-2018, Arise Against The Order Of The Learned Cit(A)- Nfac Vide Din & Order No.Itba/Nfac/S/250/2022- 23/1044931801(1) Dated 25.08.2022, In Proceedings U/S.271D Of The Income-Tax Act, 1961; In Short “The Act”.

For Appellant: Ms. Krishna K. AdvocateFor Respondent: Smt. V. Swarnalatha, Sr. DR
Section 269SSection 271D

Delay of 218 days in filing the instant appeal is condoned as per assessee’s solemn averments in light of Collector, Land Acquisition vs., MST Katiji [1987] 167 ITR 471 (SC) having settled the law long back that all such technical aspects must make a way for the cause of substantial justice. 3. It emerges during the course of hearing

THE KALPETTA SERVICE CO-OPERATIVE BANK LTD,KALPETTA vs. THE ITO, WARD 1, KALPETTA

ITA 851/COCH/2022[2015-2016]Status: DisposedITAT Cochin27 Feb 2023AY 2015-2016

Bench: Shri Sanjay Arora, Am & Ms. Kavitha Rajagopal, Jm

For Appellant: Sri.Anil D.Nair, AdvocateFor Respondent: Sri.Sanjit Kumar Das, CIT-DR
Section 269SSection 271DSection 273B

sections 271D and 271E of the Income-tax Act, 1961 (the Act), levied for assessment year (AY) 2015-2016, vide separate order dated 26.072917, dated 26.03.2022, by the Commissioner of Income-tax (Appeals), Income Tax Department [CIT(A)] vide, again, separate orders of even date (17.05.2022). The facts and circumstances of the case being the same, the appeals were heard

THE KALPETTA SERVICE CO-OPERATIVE BANK LTD,KALPETTA vs. THE ITO, WARD 1, KALPETTA

ITA 852/COCH/2022[2015-2016]Status: DisposedITAT Cochin27 Feb 2023AY 2015-2016

Bench: Shri Sanjay Arora, Am & Ms. Kavitha Rajagopal, Jm

For Appellant: Sri.Anil D.Nair, AdvocateFor Respondent: Sri.Sanjit Kumar Das, CIT-DR
Section 269SSection 271DSection 273B

sections 271D and 271E of the Income-tax Act, 1961 (the Act), levied for assessment year (AY) 2015-2016, vide separate order dated 26.072917, dated 26.03.2022, by the Commissioner of Income-tax (Appeals), Income Tax Department [CIT(A)] vide, again, separate orders of even date (17.05.2022). The facts and circumstances of the case being the same, the appeals were heard

PALGHAT FINE ARTS SOCIETY,PALAKKAD vs. JCIT PALAKKAD RANGE, PALAKKAD

In the result, the appeals are allowed

ITA 109/COCH/2023[2012-13]Status: DisposedITAT Cochin10 May 2024AY 2012-13

Bench: Shri Sanjay Arora, Am & Ms.Kavitha Rajagopal, Jm

For Appellant: Ms.Rajalakshmy M, CAFor Respondent: Smt.J.M.Jamuna Devi, Sr.DR
Section 269SSection 269TSection 271DSection 271E

sections 271D and 271E of the Income-tax Act, 1961 (the Act), for assessment year (AY) 2012-2013, vide, again, separate orders of even date (25.09.2015). The 24-day delay in filing the appeals being suitably explained, the same was condoned