BharatTax.net
SearchITATHigh CourtsSupreme CourtPhrasesAI ResearchHistory

Filters

BharatTax.net

Free search engine for ITAT (Income Tax Appellate Tribunal) judgments across all 28 benches in India.

Quick Links

  • Search Judgments
  • Browse by Bench
  • Recent Judgments

About

BharatTax provides free access to Income Tax Appellate Tribunal orders for legal research and reference.

© 2026 BharatTax.net. All rights reserved.

1 result for “condonation of delay”+ Section 197Aclear

Sorted by relevance

Nagpur89Chennai72Karnataka21Bangalore7Mumbai7Jaipur5Panaji3Kolkata2Cuttack1Pune1Cochin1Chandigarh1

Key Topics

Section 107Section 1484Section 1392

INDIRA GANDHI INSTITUTE OF TECHNOLOGY,SARANGA vs. ITO,EXEMPTION,BHUBANESWAR, BHUBANESWAR

In the result, appeal of the assessee stands dismissed

ITA 375/CTK/2024[2015-16]Status: DisposedITAT Cuttack30 Jan 2025AY 2015-16

Bench: Before Shri George Mathanmember & Manish Agarwal Manish Agarwalassessment Year : 2015-16 Indira Gandhi Institute Of Indira Gandhi Institute Of Vs. Ito, Ito, Exemption, Exemption, Technology, Technology, Saranga, Saranga, Bhubaneswar. Kamakhya Kamakhya Nagar, Nagar, Dist: Dhenkanal-759146 759146 Pan/Gir No. No.Aaati 5050 J (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : Shri Natabar Panda, Adv Adv Revenue By : Shri S.C.Mohanty, Sr Dr : Shri S.C.Mohanty, Sr Dr Date Of Hearing : 30/01/20 2025 Date Of Pronouncement : 30/01/20 025 O R D E R Per Bench

For Appellant: Shri Natabar Panda, AdvFor Respondent: Shri S.C.Mohanty, Sr DR
Section 10Section 139Section 139(1)Section 143(1)Section 147Section 148Section 148A
Section 197A

197A made by the Finance Act, 2002 whereby a new sub-section (1B) has been inserted with effect from 1st June, 2002, representations have been received seeking clarification whether the prescribed self-declaration under the said section can be submitted by entities exempt from tax under section 10 even if the payments referred to in sub-section