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22 results for “condonation of delay”+ Section 275clear

Sorted by relevance

Karnataka102Chandigarh69Ahmedabad62Mumbai57Delhi54Jaipur54Chennai43Kolkata39Hyderabad33Bangalore32Surat25Cochin22Cuttack15Nagpur13Pune10Lucknow10Indore9Visakhapatnam6Panaji3Patna2Jodhpur1Andhra Pradesh1Calcutta1Jabalpur1Agra1Raipur1Rajasthan1Rajkot1Varanasi1

Key Topics

Section 133(6)40Section 272A(2)(c)19Condonation of Delay15Section 275(1)(c)13Section 271(1)(c)12Section 271B12Penalty11Limitation/Time-bar11Section 274

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

Showing 1–20 of 22 · Page 1 of 2

10
Section 1448
Section 1486
Revision u/s 2634

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

In the result, the appeal in ITA No

ITA 458/COCH/2019[2011-12]Status: DisposedITAT Cochin19 Aug 2019AY 2011-12

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

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

condone the delay and proceed to dispose off the same on merits. ITA No.458/Coch/2019. 2 M/s.Alleppey North Service Co-op Bank Ltd. 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

M/S.THYCATTUSSERRY SERVICE CO-OP BANK LTD,ALAPPUZHA vs. THE JT DIT ( I & C1), KOCHI

In the result, the appeal in ITA No

ITA 260/COCH/2019[2011-12]Status: DisposedITAT Cochin08 Jul 2019AY 2011-12

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

Section 133(6)Section 272A(2)(c)

condone the delay and proceed to dispose off the same on merits. 4. The brief facts of the case are as follow: 4.1 The assessees are Co-operative Societies registered under the Kerala Co-operative Societies Act, 1969. The assessees were served with notice u/s 133(6) of the Income- tax Act. The assessees were directed to furnish details

UZHAVA SERVICE CO-OP BANK LTD,ALAPPUZHA vs. THE ITO, WD-4, ALAPPUZHA, ALAPPUZHA

In the result, the appeal in ITA No

ITA 392/COCH/2019[2011-12]Status: DisposedITAT Cochin08 Jul 2019AY 2011-12

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

Section 133(6)Section 272A(2)(c)

condone the delay and proceed to dispose off the same on merits. 4. The brief facts of the case are as follow: 4.1 The assessees are Co-operative Societies registered under the Kerala Co-operative Societies Act, 1969. The assessees were served with notice u/s 133(6) of the Income- tax Act. The assessees were directed to furnish details

M/S.NEENDOOR SERVICE CO-OP BANK LTD,KOTTYAM vs. THE ADDIT( I & CI), KOCHI

In the result, the appeal in ITA No

ITA 405/COCH/2019[2012-13]Status: DisposedITAT Cochin08 Jul 2019AY 2012-13

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

Section 133(6)Section 272A(2)(c)

condone the delay and proceed to dispose off the same on merits. 4. The brief facts of the case are as follow: 4.1 The assessees are Co-operative Societies registered under the Kerala Co-operative Societies Act, 1969. The assessees were served with notice u/s 133(6) of the Income- tax Act. The assessees were directed to furnish details

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

In the result, the appeal in ITA No

ITA 418/COCH/2019[2011-12]Status: DisposedITAT Cochin08 Jul 2019AY 2011-12

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

Section 133(6)Section 272A(2)(c)

condone the delay and proceed to dispose off the same on merits. 4. The brief facts of the case are as follow: 4.1 The assessees are Co-operative Societies registered under the Kerala Co-operative Societies Act, 1969. The assessees were served with notice u/s 133(6) of the Income- tax Act. The assessees were directed to furnish details

PALLICKAL NADUVEILEMURI ERVICE CO-OP BANK LTD,KAYAMKULAM vs. THE ADDL DIRECTOR OF (INTELLIGENCE), KOCHI

In the result, the appeal in ITA No

ITA 262/COCH/2019[2011-12]Status: DisposedITAT Cochin08 Jul 2019AY 2011-12

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

Section 133(6)Section 272A(2)(c)

condone the delay and proceed to dispose off the same on merits. 4. The brief facts of the case are as follow: 4.1 The assessees are Co-operative Societies registered under the Kerala Co-operative Societies Act, 1969. The assessees were served with notice u/s 133(6) of the Income- tax Act. The assessees were directed to furnish details

MANAKKAD SERVICE CO-OP BANK LTD, THODUPUZHA,IDUKKI DIST vs. THE JT DIRECTOR OF IT (I &C1), KOCHI

In the result, the appeal in ITA No

ITA 235/COCH/2019[2011-12]Status: DisposedITAT Cochin08 Jul 2019AY 2011-12

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

Section 133(6)Section 272A(2)(c)

condone the delay and proceed to dispose off the same on merits. 4. The brief facts of the case are as follow: 4.1 The assessees are Co-operative Societies registered under the Kerala Co-operative Societies Act, 1969. The assessees were served with notice u/s 133(6) of the Income- tax Act. The assessees were directed to furnish details

M/S.PALLIPURAM VILLAGE SERVICE CO-OP BANK LTD,ALAPPUZHA DIST vs. THE JT. DIRECTOR OF IT (I&1C), KOCHI

In the result, the appeal in ITA No

ITA 261/COCH/2019[2011-12]Status: DisposedITAT Cochin08 Jul 2019AY 2011-12

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

Section 133(6)Section 272A(2)(c)

condone the delay and proceed to dispose off the same on merits. 4. The brief facts of the case are as follow: 4.1 The assessees are Co-operative Societies registered under the Kerala Co-operative Societies Act, 1969. The assessees were served with notice u/s 133(6) of the Income- tax Act. The assessees were directed to furnish details

M/S.PUDUKKAD SERVICE CO-OP BANK LTD,THRISSUR vs. THE JT DIRECTOR OF IT ( I&C1), KOCHI

In the result, the appeal in ITA No

ITA 259/COCH/2019[2011-12]Status: DisposedITAT Cochin08 Jul 2019AY 2011-12

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

Section 133(6)Section 272A(2)(c)

condone the delay and proceed to dispose off the same on merits. 4. The brief facts of the case are as follow: 4.1 The assessees are Co-operative Societies registered under the Kerala Co-operative Societies Act, 1969. The assessees were served with notice u/s 133(6) of the Income- tax Act. The assessees were directed to furnish details

M/S.POLPULLY SERVICE CO-OP BANK LTD,PALAKKAD vs. THE ITO,WD-2, PALAKKAD

In the result, the appeal in ITA No

ITA 226/COCH/2019[2010-11]Status: DisposedITAT Cochin08 Jul 2019AY 2010-11

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

Section 133(6)Section 272A(2)(c)

condone the delay and proceed to dispose off the same on merits. 4. The brief facts of the case are as follow: 4.1 The assessees are Co-operative Societies registered under the Kerala Co-operative Societies Act, 1969. The assessees were served with notice u/s 133(6) of the Income- tax Act. The assessees were directed to furnish details

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

In the result, the appeal in ITA No

ITA 461/COCH/2019[2011-12]Status: DisposedITAT Cochin04 Sept 2019AY 2011-12

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

For Appellant: --- None ---For Respondent: Smt.A.S.Bindhu, Sr.DR
Section 133(6)Section 272A(2)Section 272A(2)(c)Section 273

condone the delay and proceed to dispose of the same on merits. 3. The brief facts of the case are as follow: ITA No.461/Coch/2019. 2 M/s.The Pudunagaram 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

M/S.KADUTHURUTHY REGIONAL SERVICE CO-OP BANK LTD,KOTTAYAM vs. THE JT IT(TDS), TRIVANDRUM

In the result, the appeal in ITA No

ITA 308/COCH/2020[2015-16]Status: DisposedITAT Cochin27 Oct 2020AY 2015-16

Bench: Shri George Mathankaduthuruthy Regional Service Joint Commissioner Of Co-Op Bank Ltd. Income Tax (Tds) Vs. Kaduthuruthuy P.O. Trivandrum Kottayam Pan – Aaajk0315Q Appellant Respondent

For Appellant: NoneFor Respondent: Ms. J.M. Jamuna Devi
Section 133Section 133(6)Section 194A

condone the delay in filing the appeal and proceed to dispose of the appeal of the assessee on merits. 4. When the appeal was posted for hearing on 12.10.2020 a person claiming to be Shri T.C. Vinod, Secretary of the assessee Co-operative bank participated in the video hearing. He was directed to file his authorisation for representing the appeal

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

CHRISTUDANAM YASSAYA,THIRUVANANTHAPURAM vs. ITO, WARD 1(1), THIRUVANANTHAPURAM

In the result, all four appeals are allowed

ITA 146/COCH/2025[2012-13]Status: DisposedITAT Cochin06 Aug 2025AY 2012-13

Bench: Shri Inturi Rama Rao & Shri Sonjoy Sarma

Section 144Section 148Section 264Section 271(1)(c)Section 274Section 275(1)(c)

condone the delay and admit the appeals for adjudication on merits. 3. Brief Facts of the Case are that for the (A.Y. 2012–13), notice under Section 148 was issued to the assessee and assessment was completed under Section 144 on 30.12.2018, due to non-submission of supporting documents. The assessee filed a revision petition under Section

CHRISTUDANAM YASSAYA,THIRUVANANTHAPURAM vs. ITO, WARD 1(1), THIRUVANANTHAPURAM

In the result, all four appeals are allowed

ITA 148/COCH/2025[2014-15]Status: DisposedITAT Cochin06 Aug 2025AY 2014-15

Bench: Shri Inturi Rama Rao & Shri Sonjoy Sarma

Section 144Section 148Section 264Section 271(1)(c)Section 274Section 275(1)(c)

condone the delay and admit the appeals for adjudication on merits. 3. Brief Facts of the Case are that for the (A.Y. 2012–13), notice under Section 148 was issued to the assessee and assessment was completed under Section 144 on 30.12.2018, due to non-submission of supporting documents. The assessee filed a revision petition under Section

CHRISTUDANAM YASSAYA,THIRUVANANTHAPURAM vs. ITO, WARD 1(1), THIRUVANANTHAPURAM

In the result, all four appeals are allowed

ITA 147/COCH/2025[2013-14]Status: DisposedITAT Cochin06 Aug 2025AY 2013-14

Bench: Shri Inturi Rama Rao & Shri Sonjoy Sarma

Section 144Section 148Section 264Section 271(1)(c)Section 274Section 275(1)(c)

condone the delay and admit the appeals for adjudication on merits. 3. Brief Facts of the Case are that for the (A.Y. 2012–13), notice under Section 148 was issued to the assessee and assessment was completed under Section 144 on 30.12.2018, due to non-submission of supporting documents. The assessee filed a revision petition under Section

CHRISTUDANAM YASSAYA,THIRUVANANTHAPURAM vs. ITO, WARD 1(1), THIRUVANANTHAPURAM

In the result, all four appeals are allowed

ITA 149/COCH/2025[2015-16]Status: DisposedITAT Cochin06 Aug 2025AY 2015-16

Bench: Shri Inturi Rama Rao & Shri Sonjoy Sarma

Section 144Section 148Section 264Section 271(1)(c)Section 274Section 275(1)(c)

condone the delay and admit the appeals for adjudication on merits. 3. Brief Facts of the Case are that for the (A.Y. 2012–13), notice under Section 148 was issued to the assessee and assessment was completed under Section 144 on 30.12.2018, due to non-submission of supporting documents. The assessee filed a revision petition under Section

KALLUMALA AGRICULTURAL COOPERATIVE BANK LTD NO HW 14,ALAPPUZHA vs. ITO, WARD 2, THIRUVALLA

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

ITA 118/COCH/2025[2013-14]Status: DisposedITAT Cochin30 Jun 2025AY 2013-14

Bench: Shri Inturi Rama Rao, Am & Sonjoy Sarma, Jm

For Appellant: Shri Sabu C S, CAFor Respondent: Smt. Leena Lal, Sr. D.R
Section 139(1)Section 147Section 148Section 271BSection 275Section 44ASection 80P

275 r.w.s 271B of the Act on 29/03/2022 calling upon the appellant to show cause as to why an order imposing penalty U/s. 271B of the Act cannot be passed. In response to the show cause notice, the appellant has filed a detailed explanation which is extracted in the order passed by the AO. The substance of the explanation

KALLUMALA AGRICULTURAL COOPERATIVE BANK LTD NO HW 14,ALAPPUZHA vs. ITO, WARD 2, THIRUVALLA

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

ITA 119/COCH/2025[2015-16]Status: DisposedITAT Cochin30 Jun 2025AY 2015-16

Bench: Shri Inturi Rama Rao, Am & Sonjoy Sarma, Jm

For Appellant: Shri Sabu C S, CAFor Respondent: Smt. Leena Lal, Sr. D.R
Section 139(1)Section 147Section 148Section 271BSection 275Section 44ASection 80P

275 r.w.s 271B of the Act on 29/03/2022 calling upon the appellant to show cause as to why an order imposing penalty U/s. 271B of the Act cannot be passed. In response to the show cause notice, the appellant has filed a detailed explanation which is extracted in the order passed by the AO. The substance of the explanation