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24 results for “condonation of delay”+ Section 92clear

Sorted by relevance

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Key Topics

Section 26344Section 143(3)23Section 13122Section 80P13Section 142A11Section 271D10Section 72A6Section 1486Condonation of Delay

THE ACIT, CEN-CIRCLE-1, KOZHIKKODE, KOZHIKKODE vs. M/S.ARDRA ASSOCIATES, THRISSUR

In the result, the appeals of the assessee are allowed and the appeals of

ITA 375/COCH/2017[2009-10]Status: DisposedITAT Cochin30 Apr 2019AY 2009-10

Bench: S/Shri Chandra Poojari, Am & George George K., Jm I.T.A. Nos. 374 To 379/Coch/2017 Assessment Years : 2008-09 To 2012-13 & 2014-15

Section 131Section 142ASection 143(3)Section 263

condone the delay and admit the appeals for adjudication. 7. The facts of the case are that the while completing the assessment for AY 2008-09, reference was made to Dist. Valuation Officer, for ascertaining the cost of construction of one of the properties of the assessee, namely Capital City. The report was received after the completion of assessment

M/S.ARDRA ASSOCIATES,TRICHUR vs. THE DCIT(, TRIVANDRUM

In the result, the appeals of the assessee are allowed and the appeals of

Showing 1–20 of 24 · Page 1 of 2

6
Addition to Income6
Limitation/Time-bar5
Cash Deposit5
ITA 495/COCH/2016[2008-09]Status: DisposedITAT Cochin30 Apr 2019AY 2008-09

Bench: S/Shri Chandra Poojari, Am & George George K., Jm I.T.A. Nos. 374 To 379/Coch/2017 Assessment Years : 2008-09 To 2012-13 & 2014-15

Section 131Section 142ASection 143(3)Section 263

condone the delay and admit the appeals for adjudication. 7. The facts of the case are that the while completing the assessment for AY 2008-09, reference was made to Dist. Valuation Officer, for ascertaining the cost of construction of one of the properties of the assessee, namely Capital City. The report was received after the completion of assessment

M/S.ARDRA ASSOCIATES,TRICHUR vs. THE DCIT, CALICUT

In the result, the appeals of the assessee are allowed and the appeals of

ITA 497/COCH/2016[2010-11]Status: DisposedITAT Cochin30 Apr 2019AY 2010-11

Bench: S/Shri Chandra Poojari, Am & George George K., Jm I.T.A. Nos. 374 To 379/Coch/2017 Assessment Years : 2008-09 To 2012-13 & 2014-15

Section 131Section 142ASection 143(3)Section 263

condone the delay and admit the appeals for adjudication. 7. The facts of the case are that the while completing the assessment for AY 2008-09, reference was made to Dist. Valuation Officer, for ascertaining the cost of construction of one of the properties of the assessee, namely Capital City. The report was received after the completion of assessment

M/S.ARDRA ASSOCIATES,TRICHUR vs. THE DCIT, CALICUT

In the result, the appeals of the assessee are allowed and the appeals of

ITA 498/COCH/2016[2011-12]Status: DisposedITAT Cochin30 Apr 2019AY 2011-12

Bench: S/Shri Chandra Poojari, Am & George George K., Jm I.T.A. Nos. 374 To 379/Coch/2017 Assessment Years : 2008-09 To 2012-13 & 2014-15

Section 131Section 142ASection 143(3)Section 263

condone the delay and admit the appeals for adjudication. 7. The facts of the case are that the while completing the assessment for AY 2008-09, reference was made to Dist. Valuation Officer, for ascertaining the cost of construction of one of the properties of the assessee, namely Capital City. The report was received after the completion of assessment

M/S.ARDRA ASSOCIATES,TRICHUR vs. THE DCIT, CALICUT

In the result, the appeals of the assessee are allowed and the appeals of

ITA 496/COCH/2016[2009-10]Status: DisposedITAT Cochin30 Apr 2019AY 2009-10

Bench: S/Shri Chandra Poojari, Am & George George K., Jm I.T.A. Nos. 374 To 379/Coch/2017 Assessment Years : 2008-09 To 2012-13 & 2014-15

Section 131Section 142ASection 143(3)Section 263

condone the delay and admit the appeals for adjudication. 7. The facts of the case are that the while completing the assessment for AY 2008-09, reference was made to Dist. Valuation Officer, for ascertaining the cost of construction of one of the properties of the assessee, namely Capital City. The report was received after the completion of assessment

M/S.ARDRA ASSOCIATES,TRICHUR vs. THE DCIT, CALICUT

In the result, the appeals of the assessee are allowed and the appeals of

ITA 499/COCH/2016[2012-13]Status: DisposedITAT Cochin30 Apr 2019AY 2012-13

Bench: S/Shri Chandra Poojari, Am & George George K., Jm I.T.A. Nos. 374 To 379/Coch/2017 Assessment Years : 2008-09 To 2012-13 & 2014-15

Section 131Section 142ASection 143(3)Section 263

condone the delay and admit the appeals for adjudication. 7. The facts of the case are that the while completing the assessment for AY 2008-09, reference was made to Dist. Valuation Officer, for ascertaining the cost of construction of one of the properties of the assessee, namely Capital City. The report was received after the completion of assessment

THE ACIT, CEN-CIRCLE-1, KOZHIKKODE, KOZHIKKODE vs. M/S.ARDRA ASSOCIATES, THRISSUR

In the result, the appeals of the assessee are allowed and the appeals of

ITA 374/COCH/2017[2008-09]Status: DisposedITAT Cochin30 Apr 2019AY 2008-09

Bench: S/Shri Chandra Poojari, Am & George George K., Jm I.T.A. Nos. 374 To 379/Coch/2017 Assessment Years : 2008-09 To 2012-13 & 2014-15

Section 131Section 142ASection 143(3)Section 263

condone the delay and admit the appeals for adjudication. 7. The facts of the case are that the while completing the assessment for AY 2008-09, reference was made to Dist. Valuation Officer, for ascertaining the cost of construction of one of the properties of the assessee, namely Capital City. The report was received after the completion of assessment

THE ACIT, CEN-CIRCLE-1, KOZHIKKODE, KOZHIKKODE vs. M/S.ARDRA ASSOCIATES, THRISSUR

In the result, the appeals of the assessee are allowed and the appeals of

ITA 376/COCH/2017[2010-11]Status: DisposedITAT Cochin30 Apr 2019AY 2010-11

Bench: S/Shri Chandra Poojari, Am & George George K., Jm I.T.A. Nos. 374 To 379/Coch/2017 Assessment Years : 2008-09 To 2012-13 & 2014-15

Section 131Section 142ASection 143(3)Section 263

condone the delay and admit the appeals for adjudication. 7. The facts of the case are that the while completing the assessment for AY 2008-09, reference was made to Dist. Valuation Officer, for ascertaining the cost of construction of one of the properties of the assessee, namely Capital City. The report was received after the completion of assessment

THE ACIT, CEN-CIRCLE-1, KOZHIKKODE, KOZHIKKODE vs. M/S.ARDRA ASSOCIATES, THRISSUR

In the result, the appeals of the assessee are allowed and the appeals of

ITA 377/COCH/2017[2011-12]Status: DisposedITAT Cochin30 Apr 2019AY 2011-12

Bench: S/Shri Chandra Poojari, Am & George George K., Jm I.T.A. Nos. 374 To 379/Coch/2017 Assessment Years : 2008-09 To 2012-13 & 2014-15

Section 131Section 142ASection 143(3)Section 263

condone the delay and admit the appeals for adjudication. 7. The facts of the case are that the while completing the assessment for AY 2008-09, reference was made to Dist. Valuation Officer, for ascertaining the cost of construction of one of the properties of the assessee, namely Capital City. The report was received after the completion of assessment

THE ACIT, CEN-CIRCLE-1, KOZHIKKODE, KOZHIKKODE vs. M/S.ARDRA ASSOCIATES, THRISSUR

In the result, the appeals of the assessee are allowed and the appeals of

ITA 378/COCH/2017[2012-13]Status: DisposedITAT Cochin30 Apr 2019AY 2012-13

Bench: S/Shri Chandra Poojari, Am & George George K., Jm I.T.A. Nos. 374 To 379/Coch/2017 Assessment Years : 2008-09 To 2012-13 & 2014-15

Section 131Section 142ASection 143(3)Section 263

condone the delay and admit the appeals for adjudication. 7. The facts of the case are that the while completing the assessment for AY 2008-09, reference was made to Dist. Valuation Officer, for ascertaining the cost of construction of one of the properties of the assessee, namely Capital City. The report was received after the completion of assessment

THE ACIT, CEN-CIRCLE-1, KOZHIKKODE, KOZHIKKODE vs. M/S.ARDRA ASSOCIATES, THRISSUR

In the result, the appeals of the assessee are allowed and the appeals of

ITA 379/COCH/2017[2014-15]Status: DisposedITAT Cochin30 Apr 2019AY 2014-15

Bench: S/Shri Chandra Poojari, Am & George George K., Jm I.T.A. Nos. 374 To 379/Coch/2017 Assessment Years : 2008-09 To 2012-13 & 2014-15

Section 131Section 142ASection 143(3)Section 263

condone the delay and admit the appeals for adjudication. 7. The facts of the case are that the while completing the assessment for AY 2008-09, reference was made to Dist. Valuation Officer, for ascertaining the cost of construction of one of the properties of the assessee, namely Capital City. The report was received after the completion of assessment

K.L ABDUL SATHAR,SOUTH BAZAR vs. DEPUTY COMMISSIOER OF INCOME TAX, KANNUR

In the result, appeal filed by the assessee is allowed for statistical purposes

ITA 614/COCH/2024[2009-10]Status: DisposedITAT Cochin24 Apr 2025AY 2009-10

Bench: Shri Inturi Rama Rao & Shri Keshav Dubeyassessmentyear:2009-10 K.L. Abdul Sathar South Bazar Kannur 670002 Vs. Dcit Kannur Pan No : Aaffk4769B Appellant Respondent Appellant By : Shri R. Krishnan, A.R. Respondent By : Smt. Leena Lal, Sr. D.R. Date Of Hearing : 19.02.2025 Date Of Pronouncement : 24.04.2025 O R D E R Perkeshav Dubey: This Appeal At The Instance Of The Assessee Is Directed Against The Order Of The Ld. Cit(A)/Nfac Dated 29.01.2024 Vide Din & Order No.Itba/Nfac/S/250/2023-24/1060194335(1) For The Ay 2009-10 Passed U/S 250 Of The Income Tax Act, 1961 (In Short “The Act”).

For Appellant: Shri R. Krishnan, A.RFor Respondent: Smt. Leena Lal, Sr. D.R
Section 143(1)Section 143(2)Section 250

92 days for the AY 2009-10 in filing the appeal before this Tribunal. Accordingly, the delay is condoned, and appeal is admitted for adjudication. 6. Now the brief facts of the case are that the assessee is dealing in purchase and sale of timber, tiles and other allied goods. For the assessment year 2009-10, the assessee firm filed

THE ACIT, TRICHUR vs. THE DCIT, TRICHUR

In the result, all the appeals filed by the assessee are dismissed and both

ITA 61/COCH/2017[2011-12]Status: PendingITAT Cochin19 Sept 2018AY 2011-12

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

Section 5

condone the delay of 217 days in filing the appeals for all the assessment years. 6. In the result, all the other appeals of the assessee are dismissed as unadmitted. 7. Now coming to the Revenue appeal in ITA No.60/Coch/2017. The Revenue has raised the following grounds: 1. The CIT(A) erred in suggesting that extrapolation of the findings

PANTHEERANKAVE SERVICE CO-OPERATIVE BANK,KOZHIKODE vs. ITO,WARD -2(3), KOZHIKODE

In the result, the appeal filed by the assessee stands dismissed

ITA 368/COCH/2025[2017-18]Status: DisposedITAT Cochin30 Jun 2025AY 2017-18

Bench: Shri Inturi Rama Rao, Am & Shri Sonjoy Sarma, Jm Assessment Year: 2017-18 Pantheerankav Service Co-Op. Bank Ltd. .......... Appellant Olavanna, Kozhikode 673019 [Pan: Aaaap6394F] Vs. Income Tax Officer, Ward-2(3), Kozhikode .......... Respondent Appellant By: Shri Arun Raj S., Advocate Respondent By: Smt. Leena Lal, Sr. D.R. Date Of Hearing: 04.06.2025 Date Of Pronouncement: 30.06.2025 O R D E R Per: Inturi Rama Rao, Am This Appeal Filed By The Assessee Is Directed Against The Order Of The National Faceless Appeal Centre, Delhi [Cit(A)] Dated 12.12.2024 For Assessment Year (Ay) 2017-18. 2. Brief Facts Of The Case Are That Appellant Is A Co-Operative Society Registered Under The Kerala State Co-Operative Societies Act, 1969. It Is Classified As A Primary Agricultural Credit Co-Operative Society. The Appellant Had Not Filed Return Of Income Under The Provisions Of Section 139(1) Of The Income Tax Act, 1961 (The Act) For Ay 2017-18. Based On The Information That The Appellant Made

For Appellant: Shri Arun Raj S., AdvocateFor Respondent: Smt. Leena Lal, Sr. D.R
Section 139Section 139(1)Section 142(1)Section 144Section 148Section 80ASection 80A(5)Section 80P

92 days. The appellant filed a petition seeking condonation of delay on the ground that the delay had occurred on account of obtaining legal opinion on the merits of filing further appeal. Thus he submitted that the delay in filing the appeal may be condoned. Having regard to the averments made in the affidavit seeking condonation of delay

SB COLLEGE STAFF CO-OPERATIVE SOCIETY LIMITED NO K356,SB COLLEGE CAMPUS,CHANGANACHERRY, KOTTAYAM, KERALA vs. INCOME TAX OFFICER- WARD 2 THIRUVALLA, INCOME TAX OFFICE, THIRUVALLA RANGE

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

ITA 362/COCH/2025[2021-2022]Status: DisposedITAT Cochin31 Jul 2025AY 2021-2022

Bench: Shri Inturi Rama Rao, Am & Shri Sonjoy Sarma, Jm Assessment Year: 2021-22 Sb College Staff Co-Op. Society Ltd. .......... Appellant Sb College Campus, Chngancherry Kottayam 686101 [Pan: Aalas6719C] Vs. The Income Tax Officer, Wd-2, Thiruvalla .......... Respondent Appellant By: ------- None ------- Respondent By: Smt. Leena Lal, Sr. D.R. Date Of Hearing: 13.06.2025 Date Of Pronouncement: 31.07.2025

For Appellant: ------- None -------For Respondent: Smt. Leena Lal, Sr. D.R
Section 143(3)Section 63Section 64Section 80PSection 80P(2)(a)Section 80P(2)(d)

92,23,337/- an amount of Rs. 1,77,52,025/- qualifies for deduction u/s. 80P(2)(d) of the Act and the balance amount of Rs. 14,71,312/- is not eligible for deduction u/s. 80P(2)(a)(i) of the Act. 4. Being aggrieved, the appellant is in appeal before this Tribunal in the present appeal

MR. ANIL,ERNAKULAM vs. ITO, NON CORP WARD-1(10, KOCHI

In the result, the appeals of the assessee bearing ITA Nos 614 &

ITA 614/COCH/2025[2017-18]Status: DisposedITAT Cochin30 Oct 2025AY 2017-18

Bench: Shri Inturi Rama Rao, Am & Shri Anikesh Banerjee, Jm

For Appellant: Shri C.V. Vishnu Das KFor Respondent: Smt. Leena Lal, Sr. D.R
Section 139(1)Section 147Section 148Section 250Section 271A

92,230/- as unexplained cash credit. Being aggrieved, the assessee challenged the impugned assessment order before the Ld. CIT(A). However, the appeal was filed with a delay of 254 days. The Ld. CIT(A), without going into the merits of the case, dismissed the appeal on the ground of limitation. The assessee, being further aggrieved, has filed the present

MR. ANIL,ERNAKULAM vs. ITO NON CORP WARD-1(1), KOCHI

In the result, the appeals of the assessee bearing ITA Nos 614 &

ITA 615/COCH/2025[2017-18]Status: DisposedITAT Cochin30 Oct 2025AY 2017-18

Bench: Shri Inturi Rama Rao, Am & Shri Anikesh Banerjee, Jm

For Appellant: Shri C.V. Vishnu Das KFor Respondent: Smt. Leena Lal, Sr. D.R
Section 139(1)Section 147Section 148Section 250Section 271A

92,230/- as unexplained cash credit. Being aggrieved, the assessee challenged the impugned assessment order before the Ld. CIT(A). However, the appeal was filed with a delay of 254 days. The Ld. CIT(A), without going into the merits of the case, dismissed the appeal on the ground of limitation. The assessee, being further aggrieved, has filed the present

SRI.THOMAS EAPEN,ALAPPUZHA vs. THE ITO, WD-5, ALAPPUZHA

In the result, the appeal of the assessee is allowed

ITA 451/COCH/2019[2015-16]Status: DisposedITAT Cochin19 Nov 2019AY 2015-16

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

Section 115BSection 68

condone the delay of 231 days in filing the appeal and admit the appeal for adjudication. 5. The facts of the case are that the assessee filed return of income for A.Y. 2015- 16 on 16/03/2017 declaring total income of Rs.3,37,160/-. The assessment u/s. I.T.A. No. 451/Coch/2019 143(3) of the I.T. Act was completed o 21/12/2017

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

delay is condoned and the appeal is admitted for adjudication. 3. Brief facts of the case are that the assessee is a trust registered under the provisions of the Act and run various educational institutions. During the assessment year 2012- 2013, the assessment was made without any additions to the income returned by the assessee. On going through the documents

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

delay is condoned and the appeal is admitted for adjudication. 3. Brief facts of the case are that the assessee is a trust registered under the provisions of the Act and run various educational institutions. During the assessment year 2012- 2013, the assessment was made without any additions to the income returned by the assessee. On going through the documents