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9 results for “condonation of delay”+ Section 272clear

Sorted by relevance

Karnataka121Chennai75Mumbai72Nagpur54Raipur45Kolkata44Delhi41Amritsar36Surat29Panaji29Hyderabad23Bangalore23Cuttack22Jaipur20Pune13Visakhapatnam10Lucknow10Ahmedabad9Cochin9Calcutta6Chandigarh5Indore5SC2Patna2Rajkot2Jodhpur1Allahabad1Andhra Pradesh1Agra1Rajasthan1Varanasi1

Key Topics

Section 12A28Section 1121Section 139(1)14Section 133(6)10Addition to Income8Section 153A7Section 10A7Section 1327Section 13(1)(c)

M/S.KUNHITHARUVAI MEMORIAL CHARITABLE TRUST,CALICUT vs. THE DCIT, CEN-CIRCLE-2, CALICUT

In the result, the appeals filed by the assessee are disposed of as follows:

ITA 261/COCH/2018[2012-13]Status: DisposedITAT Cochin27 May 2019AY 2012-13

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

Section 10ASection 11Section 11(5)Section 12ASection 13Section 13(1)(c)Section 132Section 139(1)Section 153A

condone the delay for accepting the auditor's report at a later date has only been given to the ITO and not thereafter, i.e. at the appellate stage. We find no merit in this submission. The CBDT by issuing the Circular dt. 9th Feb., 1978 has treated the provision regarding furnishing of auditor's report along with the return

7
Charitable Trust7
Exemption7
Penalty2

M/S.KUNHITHARUVAI MEMORIAL CHARITABLE TRUST,CALICUT vs. THE DCIT, CEN-CIRCLE-2, CALICUT

In the result, the appeals filed by the assessee are disposed of as follows:

ITA 255/COCH/2018[2006-07]Status: DisposedITAT Cochin27 May 2019AY 2006-07

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

Section 10ASection 11Section 11(5)Section 12ASection 13Section 13(1)(c)Section 132Section 139(1)Section 153A

condone the delay for accepting the auditor's report at a later date has only been given to the ITO and not thereafter, i.e. at the appellate stage. We find no merit in this submission. The CBDT by issuing the Circular dt. 9th Feb., 1978 has treated the provision regarding furnishing of auditor's report along with the return

M/S.KUNHITHARUVAI MEMORIAL CHARITABLE TRUST,CALICUT vs. THE DCIT, CEN-CIRCLE-2, CALICUT

In the result, the appeals filed by the assessee are disposed of as follows:

ITA 256/COCH/2018[2007-08]Status: DisposedITAT Cochin27 May 2019AY 2007-08

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

Section 10ASection 11Section 11(5)Section 12ASection 13Section 13(1)(c)Section 132Section 139(1)Section 153A

condone the delay for accepting the auditor's report at a later date has only been given to the ITO and not thereafter, i.e. at the appellate stage. We find no merit in this submission. The CBDT by issuing the Circular dt. 9th Feb., 1978 has treated the provision regarding furnishing of auditor's report along with the return

M/S.KUNHITHARUVAI MEMORIAL CHARITABLE TRUST,CALICUT vs. THE DCIT, CEN-CIRCLE-2, CALICUT

In the result, the appeals filed by the assessee are disposed of as follows:

ITA 258/COCH/2018[2009-10]Status: DisposedITAT Cochin27 May 2019AY 2009-10

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

Section 10ASection 11Section 11(5)Section 12ASection 13Section 13(1)(c)Section 132Section 139(1)Section 153A

condone the delay for accepting the auditor's report at a later date has only been given to the ITO and not thereafter, i.e. at the appellate stage. We find no merit in this submission. The CBDT by issuing the Circular dt. 9th Feb., 1978 has treated the provision regarding furnishing of auditor's report along with the return

M/S.KUNHITHARUVAI MEMORIAL CHARITABLE TRUST,CALICUT vs. THE DCIT, CEN-CIRCLE-2, CALICUT

In the result, the appeals filed by the assessee are disposed of as follows:

ITA 260/COCH/2018[2011-12]Status: DisposedITAT Cochin27 May 2019AY 2011-12

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

Section 10ASection 11Section 11(5)Section 12ASection 13Section 13(1)(c)Section 132Section 139(1)Section 153A

condone the delay for accepting the auditor's report at a later date has only been given to the ITO and not thereafter, i.e. at the appellate stage. We find no merit in this submission. The CBDT by issuing the Circular dt. 9th Feb., 1978 has treated the provision regarding furnishing of auditor's report along with the return

M/S.KUNHITHARUVAI MEMORIAL CHARITABLE TRUST,CALICUT vs. THE DCIT, CEN-CIRCLE-2, CALICUT

In the result, the appeals filed by the assessee are disposed of as follows:

ITA 257/COCH/2018[2008-09]Status: DisposedITAT Cochin27 May 2019AY 2008-09

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

Section 10ASection 11Section 11(5)Section 12ASection 13Section 13(1)(c)Section 132Section 139(1)Section 153A

condone the delay for accepting the auditor's report at a later date has only been given to the ITO and not thereafter, i.e. at the appellate stage. We find no merit in this submission. The CBDT by issuing the Circular dt. 9th Feb., 1978 has treated the provision regarding furnishing of auditor's report along with the return

M/S.KUNHITHARUVAI MEMORIAL CHARITABLE TRUST,CALICUT vs. THE DCIT, CEN-CIRCLE-2, CALICUT

In the result, the appeals filed by the assessee are disposed of as follows:

ITA 259/COCH/2018[2010-11]Status: DisposedITAT Cochin27 May 2019AY 2010-11

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

Section 10ASection 11Section 11(5)Section 12ASection 13Section 13(1)(c)Section 132Section 139(1)Section 153A

condone the delay for accepting the auditor's report at a later date has only been given to the ITO and not thereafter, i.e. at the appellate stage. We find no merit in this submission. The CBDT by issuing the Circular dt. 9th Feb., 1978 has treated the provision regarding furnishing of auditor's report along with the return

M/S.MUVATTUPUZHA SERVICE CO-OP BANK LTD, MUVATTUPUZHA,ERNAKULAM vs. THE JT DIT ( I & CI), KOCHI

In the result, the appeal in ITA No

ITA 471/COCH/2019[2011-12]Status: DisposedITAT Cochin04 Sept 2019AY 2011-12

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

For Appellant: Smt.S.SwathyFor Respondent: Smt.A.S.Bindhu, Sr.DR
Section 133Section 133(6)Section 272Section 272A(2)(c)Section 275(1)

condone the delay and proceed to dispose of the same on merits. 3. The brief facts of the case are as follow: ITA No.471/Coch/2019. 2 M/s.Muvattupuzha Service Co-op Bank Ltd. 3.1 The assessee is a Co-operative Society registered under the Kerala Co-operative Societies Act, 1969. The assessee was served with notice u/s 133(6) of the Income

M/S.ENGANDIYUR FARMER'S SERVICE CO-OP BANK LTD,THRISSUR vs. ADCIT(INTELLIGENCE), KOCHI

In the result, the appeal in ITA No

ITA 332/COCH/2017[2010-11,2011-12 &12-13]Status: DisposedITAT Cochin05 Jan 2018

Bench: Shri George George Kasst.Years 2011-2012, 2012-2013 & 2013-2014

For Appellant: Ms. Mekhala M.BennyFor Respondent: Sri. A.Dhanaraj, Sr.DR
Section 133Section 133(6)Section 272Section 272A(2)Section 272A(2)(c)Section 274Section 274(1)Section 275(1)(c)

condone the delay of 41 days and proceed to dispose of the same on merits. 3. The brief facts of the case are as follow: 3.1 The assessee is a Co-operative Society registered under the Kerala Co-operative Societies Act, 1969. The assessee was served with notice u/s 133(6) of the Income-tax Act. The assessee was directed