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19 results for “condonation of delay”+ Exemptionclear

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Key Topics

Section 1028Section 10(46)25Exemption16Section 119(2)(b)12Condonation of Delay11Section 143(1)10Section 143(3)7Section 1487Section 12A

INCOME TAX OFFICER, WARD-1(1)(3), DEHRADUN, AAYKAR BHAWAN, SUBHASH ROAD, DEHRADUN vs. UTTARAKHAND PURV SAINIK KALYAN NIGAM LIMITED, STATION SUB AREA

In the result, appeal of the assessee is allowed

ITA 92/DDN/2024[2015-16]Status: DisposedITAT Dehradun23 Dec 2025AY 2015-16

Bench: Sh. Yogesh Kumar U.S. & Sh. Manish Agarwal

For Appellant: Sh. Tarandeep Singh, AdvFor Respondent: Sh. Amar Pal Singh, JCIT-DR
Section 10Section 139Section 139(1)Section 139(4)Section 143(3)Section 148Section 149Section 617

delay of 75 days in filing the present appeal is hereby condoned. 2 Uttarakhand Purv Sainik Kalyan Nigam Ltd. 3. Brief facts of the case as mentioned in the order of the ld. CIT(A) are as under: “2. Brief facts of the case: The appellant is a company established under section 617 of the Companies Act, 1956, with

5
Section 45
Deduction4
Addition to Income4

SH. NITIN SINGHAL,U.S.NAGAR vs. ITO, U.S.NAGAR

In the result, appeal filed by the Assessee is dismissed

ITA 8/DDN/2024[2015-16]Status: DisposedITAT Dehradun08 Aug 2025AY 2015-16

Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwali.T.A. No. 08/Ddn/2024 (A.Y 2015-16) Sh. Nitin Singhal Vs. Ito Matta Garg & Co. Chartered U.S. Nagar Accountants, 15, Astley Hall, Ward-2(2)(4), Bajpur, Dehradun, Uttarakhand Udhamsingh Nagar, Pan: Aqwps4877P Uttarakhand, 262401

Section 263

condone the delay of 777 days in filing the present Appeal. 7. Brief facts of the case are that, return of income was filed declaring total income of Rs. 5,37,830/-. An addition of Rs. 2,25,000/- was made in original order u/s 143(3) of the Income Tax Act, 1961 ('Act' for short) passed

MS UTTARAKHAND PURV SAINIK KALYAN NIGAM LITD.,DEHRADUN vs. ITO, DEHRADUN

In the result, captioned appeals of the assessee are dismissed

ITA 22/DDN/2025[2017-18]Status: DisposedITAT Dehradun09 Jul 2025AY 2017-18

Bench: Shri Yogesh Kumar Us & Shri Manish Agarwal

Section 10Section 158ASection 250

delay in filing the captioned appeals is condoned and the appeals are heard on merits. 5. At the outset, Ld. Counsel for the assessee submits that in case of the assessee itself in ITA No.725/Del/2017 for AY 2013-14 vide order dated 19.03.2025, the appeal of the assessee was ITA Nos.21 to 24/DDN/2025 dismissed by Co-ordinate Bench of ITAT

M/S UTTARAKHAND PURV SAINIK KALYAN NIGAM LIMITED,DEHRADUN vs. ITO, DEHRADUN

In the result, captioned appeals of the assessee are dismissed

ITA 23/DDN/2025[2018-19]Status: DisposedITAT Dehradun09 Jul 2025AY 2018-19

Bench: Shri Yogesh Kumar Us & Shri Manish Agarwal

Section 10Section 158ASection 250

delay in filing the captioned appeals is condoned and the appeals are heard on merits. 5. At the outset, Ld. Counsel for the assessee submits that in case of the assessee itself in ITA No.725/Del/2017 for AY 2013-14 vide order dated 19.03.2025, the appeal of the assessee was ITA Nos.21 to 24/DDN/2025 dismissed by Co-ordinate Bench of ITAT

M/S UTTARAKHAND PURV SAINIK KALYAN NIGAM LIMITED,DEHRADUN vs. ITO, DEHRADUN

In the result, captioned appeals of the assessee are dismissed

ITA 24/DDN/2025[2021-22]Status: DisposedITAT Dehradun09 Jul 2025AY 2021-22

Bench: Shri Yogesh Kumar Us & Shri Manish Agarwal

Section 10Section 158ASection 250

delay in filing the captioned appeals is condoned and the appeals are heard on merits. 5. At the outset, Ld. Counsel for the assessee submits that in case of the assessee itself in ITA No.725/Del/2017 for AY 2013-14 vide order dated 19.03.2025, the appeal of the assessee was ITA Nos.21 to 24/DDN/2025 dismissed by Co-ordinate Bench of ITAT

M/S. UTTARAKHAND PURV SAINIK KALYAN NIGAM LTD. ,DEHRADUN vs. ITO, W-1(1)(3), DDN, DEHRADUN

In the result, captioned appeals of the assessee are dismissed

ITA 21/DDN/2025[2016-17]Status: DisposedITAT Dehradun09 Jul 2025AY 2016-17

Bench: Shri Yogesh Kumar Us & Shri Manish Agarwal

Section 10Section 158ASection 250

delay in filing the captioned appeals is condoned and the appeals are heard on merits. 5. At the outset, Ld. Counsel for the assessee submits that in case of the assessee itself in ITA No.725/Del/2017 for AY 2013-14 vide order dated 19.03.2025, the appeal of the assessee was ITA Nos.21 to 24/DDN/2025 dismissed by Co-ordinate Bench of ITAT

K L D A V COLLEGE,ROORKEE, HARIDWAR vs. ITO WARD 1(3)(4), ROORKEE, HARIDWAR

In the result, appeal of the assessee is allowed

ITA 226/DDN/2024[2021-22]Status: DisposedITAT Dehradun14 Aug 2025AY 2021-22

Bench: SHRI YOGESH KUMAR U.S. (Judicial Member), SHRI MANISH AGARWAL (Accountant Member)

Section 11Section 119(2)(b)Section 12ASection 12A(1)(ac)Section 12A(1)(b)Section 139Section 140BSection 143(1)Section 143(1)(a)Section 143(1)(ii)

exemption claimed u/s 11 of the Act without appreciating the facts that delay in furnishing of Audit Report is condonable

ROOP CHAND SHARMA EDUCATIONAL TRUST,ROORKEE vs. ITO(E), DEHRADUN

In the result, appeal of the assessee stands partly allowed

ITA 93/DDN/2025[2019-20]Status: DisposedITAT Dehradun14 Aug 2025AY 2019-20

Bench: SHRI YOGESH KUMAR U.S. (Judicial Member), SHRI MANISH AGARWAL (Accountant Member)

Exemption, 175, 0 Saket Colony, Vs. Dehradun. Roorkee, Uttarakhand-24766 PAN-AABTR0035P (Appellant) (Respondent) Assessee by Shri Rajiv Sahni, CA Department by Shri Aman Pal Singh, Sr.DR Date of Hearing 07/08/2025 Date of Pronouncement 14/08/2025 O R D E R PER MANISH AGARWAL, AM: This appeal is filed by the Assessee against the order of Addl./Jt. Commissioner of Income

LITTLE SCHOLAR PRATHMIK VIDHYALAYA SHIKSHA SANSTHAN,KASHIPUR vs. ITO, DEHRADUN

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

ITA 108/DDN/2024[2024-25]Status: DisposedITAT Dehradun18 Mar 2025AY 2024-25

Bench: Shri M. Balaganesh & Shri Satbeer Singh Godara(Through Video Conferencing) Little Scholar Prathmik Vs. Cit(E), Vidhyalaya Shiksha Samiti, Lucknow Bhalla Farm,Ramnagar, Kashipur, Uttarakhand 244713 (Appellant) (Respondent) Pan:Aaaal2930K Assessee By : None Revenue By: Shri Amar Pal Singh, Sr. Dr Date Of Hearing 18/03/2025 Date Of Pronouncement 18/03/2025

For Appellant: NoneFor Respondent: Shri Amar Pal Singh, Sr. DR
Section 12ASection 12A(1)(ac)

Exemption), Lucknow [hereinafter referred to as ‘ld. CIT(E)’, in short] dated 29.02.2024. 2. At the outset, we find that the appeal preferred by the assessee before us is delayed by 56 days. Considering the reason adduced in the condonation

SWAMI SATYAPRAKASHNAND SHIV MANDIR TRUST,UDHAM SINGH NAGAR vs. AO (EXEMPTION), DEHRADUN

In the result, the appeal filed by assessee is allowed

ITA 93/DDN/2024[2022-23]Status: DisposedITAT Dehradun23 Apr 2025AY 2022-23

Bench: Shri Vimal Kumar & Shri Brajesh Kumar Singhassessment Year: 2022-23 Swami Satyaprakashanand Vs. Income Tax Officer, Shiv Mandir Trust, Kali Kotdwar Mandir, Bareilley Haldwani (Uttrakhand) Bye Pass Road, Kishanpur, Udham Singh Nagar Uttarakhand Pin: 263148 Pan No. Aants6873L (Appellant) (Respondent)

For Appellant: Shri K. Sampath, AdvFor Respondent: Shri A.S. Rana, Sr. DR
Section 11Section 11(2)Section 119(2)(b)Section 139(1)Section 143(1)Section 143(3)

condone the delay in filing Form 10. 7. From examination of record, in light of aforesaid rival submission, it is crystal clear that appellant/assessee filed return of income for assessment year 2022-23 on 16.08.2022 wherein assessee claimed exemption

PURAN SINGH NEGI,HALDWANI vs. THE ASSIST COMMISSIONER OF INCOME TAX , NANITAL

In the result, the appeal of the assessee is allowed for statistical purpose

ITA 33/DDN/2020[2016-17]Status: DisposedITAT Dehradun04 Jan 2023AY 2016-17

Bench: Dr. B. R. R. Kumar & Shri Yogesh Kumar U.S.I.T.A. No. 33/Ddn/2020 (A.Y 2016-17)

Section 2Section 28Section 56

exemptions the assessee is due for and discharge the Demand raised by the Ld.AO The appellant craves for leave to add, alter, amend and / or modify any of the grounds of appeal before or at the time of hearing the Appeal.” 3. There is a delay of two months in filing the present appeal. The Ld. AR has filed

MEENAKSHI KUMAR,DEHRADUN vs. THE PRINCIPAL COMMISSIONER OF INCOME TAX, DEHRADUN

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

ITA 22/DDN/2020[2015-2016]Status: DisposedITAT Dehradun27 Jul 2023AY 2015-2016

Bench: Shri Shamim Yahya & Shri Kul Bharat[Through Video Conferencing] [Assessment Year : 2015-16] Meenakshi Kumar, Vs Pr.Cit, C/O-Matta Garg & Co., Dehradun. 15, Astley Hall, Dehradun, Uttarakhand-248001. Pan-Agipk3345G Appellant Respondent Appellant By None Respondent By Shri N.S.Jangpangi, Cit Dr Date Of Hearing 27.07.2023 Date Of Pronouncement 27.07.2023 Order Per Kul Bharat, Jm : The Present Appeal Filed By The Assessee For The Assessment Year 2015-16 Is Directed Against The Order Of Ld.Pr. Cit-1, Dehradun Dated 09.03.2020. 2. The Assessee Has Raised Following Grounds Of Appeal:-

Section 143(1)Section 143(3)Section 263Section 54

delay in filing the appeal is hereby, condoned and the appeal is admitted for hearing. 7. Facts giving rise to the present appeal are that the assessee e-filed his return of income on 03.02.2016 declaring total income of INR 2,44,310/-. The case was processed u/s 143(1) of the Income Tax Act, 1961 (“the Act”) accepting

UTTARAKHAND ENVIRONMENT PROTECTION & POLLUTION CONTROL BOARD,DEHRADUN vs. ITO (E), DEHRADUN

In the result, the appeals of the assessee in ITA Nos

ITA 3194/DEL/2018[2014-15]Status: DisposedITAT Dehradun15 Jan 2025AY 2014-15

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandra

For Appellant: Shri Hemant Arora, CAFor Respondent: Shri Amar Pal Singh, Sr. DR
Section 10Section 10(45)Section 10(46)Section 119(2)(b)Section 4

exemption u/s 10(23C)(iv)/ 10(46) of the Income-tax Act, 1961 [the Act, for short] w.r.e in terms of power vested with CBDT/CIT(E) and its authority u/s 119(2)(b) of the Act, along with and application for condonation of delay

UTTARAKHAND ENVIRONMENT PROTECTION & POLLUTION CONTROL BOARD,DEHRADUN vs. ITO (E), DEHRADUN

In the result, the appeals of the assessee in ITA Nos

ITA 3191/DEL/2018[2011-12]Status: DisposedITAT Dehradun15 Jan 2025AY 2011-12

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandra

For Appellant: Shri Hemant Arora, CAFor Respondent: Shri Amar Pal Singh, Sr. DR
Section 10Section 10(45)Section 10(46)Section 119(2)(b)Section 4

exemption u/s 10(23C)(iv)/ 10(46) of the Income-tax Act, 1961 [the Act, for short] w.r.e in terms of power vested with CBDT/CIT(E) and its authority u/s 119(2)(b) of the Act, along with and application for condonation of delay

UTTARAKHAND ENVIRONMENT PROTECTION & POLLUTION CONTROL BOARD,DEHRADUN vs. ITO (E), DEHRADUN

In the result, the appeals of the assessee in ITA Nos

ITA 3193/DEL/2018[2013-14]Status: DisposedITAT Dehradun15 Jan 2025AY 2013-14

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandra

For Appellant: Shri Hemant Arora, CAFor Respondent: Shri Amar Pal Singh, Sr. DR
Section 10Section 10(45)Section 10(46)Section 119(2)(b)Section 4

exemption u/s 10(23C)(iv)/ 10(46) of the Income-tax Act, 1961 [the Act, for short] w.r.e in terms of power vested with CBDT/CIT(E) and its authority u/s 119(2)(b) of the Act, along with and application for condonation of delay

UTTARAKHAND ENVIRONMENT PROTECTION & POLLUTION CONTROL BOARD,DEHRADUN vs. DCIT, EXEMPTION CIRCLE, GHAZIABAD

In the result, the appeals of the assessee in ITA Nos

ITA 5092/DEL/2018[2010-11]Status: DisposedITAT Dehradun15 Jan 2025AY 2010-11

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandra

For Appellant: Shri Hemant Arora, CAFor Respondent: Shri Amar Pal Singh, Sr. DR
Section 10Section 10(45)Section 10(46)Section 119(2)(b)Section 4

exemption u/s 10(23C)(iv)/ 10(46) of the Income-tax Act, 1961 [the Act, for short] w.r.e in terms of power vested with CBDT/CIT(E) and its authority u/s 119(2)(b) of the Act, along with and application for condonation of delay

UTTARAKHAND ENVIRONMENT PROTECTION & POLLUTION CONTROL BOARD,DEHRADUN vs. ITO (E), DEHRADUN

In the result, the appeals of the assessee in ITA Nos

ITA 3192/DEL/2018[2012-13]Status: DisposedITAT Dehradun15 Jan 2025AY 2012-13

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandra

For Appellant: Shri Hemant Arora, CAFor Respondent: Shri Amar Pal Singh, Sr. DR
Section 10Section 10(45)Section 10(46)Section 119(2)(b)Section 4

exemption u/s 10(23C)(iv)/ 10(46) of the Income-tax Act, 1961 [the Act, for short] w.r.e in terms of power vested with CBDT/CIT(E) and its authority u/s 119(2)(b) of the Act, along with and application for condonation of delay

NAINITAL DISTRICT CO-OPERATIVE BANK,HALDWANI vs. ACIT, CIRCLE-1, HALDWANI

In the result, both the appeals of the assessee are dismissed

ITA 4091/DEL/2018[2009-10]Status: DisposedITAT Dehradun31 Oct 2023AY 2009-10
Section 12ASection 143(3)Section 148

condonation petition giving the reasons for the delay. This appeal has been listed for hearing on 27.07.2021, 28.09.2021, 01.12.2021, 08.02.2022, 27.04.2022, 29.06.2022, 23.08.2022, 12.10.2022, 20.02.2023, 20.06.2023, 25.07.2023, 20.09.2023 and on 19.10.2023. On none of these occasions, there was any representation from the side of the assessee nor any adjournment request has been filed. The Ld. DR also placed on record

NAINITAL DISTRICT CO-OPERATIVE BANK,HALDWANI vs. DCIT, CIRCLE-1, HALDWANI

In the result, both the appeals of the assessee are dismissed

ITA 77/DDN/2019[2011-12]Status: DisposedITAT Dehradun31 Oct 2023AY 2011-12
Section 12ASection 143(3)Section 148

condonation petition giving the reasons for the delay. This appeal has been listed for hearing on 27.07.2021, 28.09.2021, 01.12.2021, 08.02.2022, 27.04.2022, 29.06.2022, 23.08.2022, 12.10.2022, 20.02.2023, 20.06.2023, 25.07.2023, 20.09.2023 and on 19.10.2023. On none of these occasions, there was any representation from the side of the assessee nor any adjournment request has been filed. The Ld. DR also placed on record