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6 results for “condonation of delay”+ Rectification u/s 154clear

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Key Topics

Section 11(2)16Section 26312Section 26012Section 15410Section 143(1)(a)10Section 119Section 12A7Exemption5Deduction

GRAM VIKAS TRUST,BERHAMPUR vs. ITO, EXEMPTION WARD, BERAMPUR

In the result, both the appeals filed by the assessee for AYs 2014-

ITA 436/CTK/2024[AY 2014-15]Status: DisposedITAT Cuttack12 Jun 2025

Bench: Shri Duvvuru Rl Reddy(Kz) & Shri Rakesh Mishra

Section 11(2)Section 119(2)(b)Section 143(1)(a)Section 154Section 234BSection 250

154 requesting the rectification of intimation u/s 143(1) of the Income-tax Act by allowing the claim u/s 11(2) of the Income-tax Act. ii) The CPC, Bangalore vide its order dated 14.01.2016 rejected the rectification application of the appellant stating that, “On Verification, it is seen that there is no prima facie error in the order which

5
Section 143(1)4
Charitable Trust3
Limitation/Time-bar3

GRAM VIKAS TRUST,BERHAMPUR vs. ITO,EXEMPTION WARD, BERAMPUR

In the result, both the appeals filed by the assessee for AYs 2014-

ITA 437/CTK/2024[AY 2015-16]Status: DisposedITAT Cuttack12 Jun 2025

Bench: Shri Duvvuru Rl Reddy(Kz) & Shri Rakesh Mishra

Section 11(2)Section 119(2)(b)Section 143(1)(a)Section 154Section 234BSection 250

154 requesting the rectification of intimation u/s 143(1) of the Income-tax Act by allowing the claim u/s 11(2) of the Income-tax Act. ii) The CPC, Bangalore vide its order dated 14.01.2016 rejected the rectification application of the appellant stating that, “On Verification, it is seen that there is no prima facie error in the order which

BACK TO VILLAGE,RAIRANGPUR, MAYURBHANJ vs. ITO, WARD 1, BARIPADA

In the result, appeal of the assessee is partly allowed for statistical purposes

ITA 64/CTK/2025[2022-23]Status: DisposedITAT Cuttack25 Sept 2025AY 2022-23

Bench: Shri George Mathan & Shri Rajesh Kumarआयकर अपील सं/Ita No.64/Ctk/2025 (नििाारण वर्ा / Assessment Year : 2022-2023) Back To Village Vs Ito, Ward-1, Baripada Flat- G1 Loknath(R) Complex, Near Mandir Shahi Kucheibudhi, Rairangpur, Mayurbhanj, 757043 Pan No. : Aadab 2576 L (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) नििााररती की ओर से /Assessee By : Shri Rajesh Upadhyay, Ar राजस्व की ओर से /Revenue By : Shri Vijay Singh, Sr. Dr सुनवाई की तारीख / Date Of Hearing : 25/09/2025 घोषणा की तारीख/Date Of Pronouncement : 25/09/2025

For Appellant: Shri Rajesh Upadhyay, ARFor Respondent: Shri Vijay Singh, Sr. DR
Section 12ASection 143(1)Section 154

rectification application has been filed and the same has been disposed by an order dated 27.04.2023. This has also been brought to attention to Ld. CIT(A) for purpose of condonation of delay. We are unable to understand how an appeal against the intimation u/s.143(1) of the Act could have been filed when a 154 order has already been

PARADIP PORT AUTHORITY,JAGATSINGHPUR vs. DCIT,CIRCLE-1(1), CUTTACK

In the result, all the three appeals of the assessee are allowed

ITA 208/CTK/2024[2003-04]Status: DisposedITAT Cuttack25 Sept 2024AY 2003-04
Section 11Section 11(1)(a)Section 12ASection 260Section 263

delay should be condoned. 5. Consequent upon the order of the Hon'ble High Court of Orissa and after due consideration of the submission of the assessee, the total income of the assessee was computed as Rs.Nil after allowing the benefit of exemption u/s 11 of the Act for all the subject assessment years. Copy of the order dated

PARADIP PORT AUTHORITY,JAGATSINGHPUR vs. DCIT,CIRCLE-1(1), CUTTACK

In the result, all the three appeals of the assessee are allowed

ITA 209/CTK/2024[2004-05]Status: DisposedITAT Cuttack25 Sept 2024AY 2004-05
Section 11Section 11(1)(a)Section 12ASection 260Section 263

delay should be condoned. 5. Consequent upon the order of the Hon'ble High Court of Orissa and after due consideration of the submission of the assessee, the total income of the assessee was computed as Rs.Nil after allowing the benefit of exemption u/s 11 of the Act for all the subject assessment years. Copy of the order dated

PARADIP PORT AUTHORITY,JAGATSINGHPUR vs. DCIT,CIRCLE1(1), CUTTACK

In the result, all the three appeals of the assessee are allowed

ITA 210/CTK/2024[2005-06]Status: DisposedITAT Cuttack25 Sept 2024AY 2005-06
Section 11Section 11(1)(a)Section 12ASection 260Section 263

delay should be condoned. 5. Consequent upon the order of the Hon'ble High Court of Orissa and after due consideration of the submission of the assessee, the total income of the assessee was computed as Rs.Nil after allowing the benefit of exemption u/s 11 of the Act for all the subject assessment years. Copy of the order dated