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.

11 results for “condonation of delay”+ Section 10(46)clear

Sorted by relevance

Chennai501Mumbai430Delhi413Kolkata237Hyderabad210Bangalore184Ahmedabad183Pune164Jaipur144Karnataka142Chandigarh110Visakhapatnam91Amritsar74Nagpur66Raipur61Surat49Cuttack49Indore47Lucknow39Calcutta36Panaji34Cochin30Rajkot25SC24Patna20Varanasi15Dehradun11Telangana11Guwahati10Allahabad8Jodhpur6Agra5Orissa4Ranchi3Jabalpur3Rajasthan1Andhra Pradesh1

Key Topics

Section 10(46)25Section 1020Section 119(2)(b)10Condonation of Delay9Section 1487Section 143(3)5Section 45Section 10(45)5Addition to Income

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

section 4 of the Water (Prevention & Control of pollution) Act, 1974, with duties and functions of prevention and control of pollution in terms of various pollution controlling acts, viz. Water (Prevention & Control of Pollution) Act, 1974, Air (Prevention & Control of Pollution) Act, 1981, Hazardous Waste (Management & Handling) Rules, 1998, etc. 4. The assessee has applied for exemption u/s 10

5
Exemption5
Section 1474
Deduction2

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

section 4 of the Water (Prevention & Control of pollution) Act, 1974, with duties and functions of prevention and control of pollution in terms of various pollution controlling acts, viz. Water (Prevention & Control of Pollution) Act, 1974, Air (Prevention & Control of Pollution) Act, 1981, Hazardous Waste (Management & Handling) Rules, 1998, etc. 4. The assessee has applied for exemption u/s 10

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

section 4 of the Water (Prevention & Control of pollution) Act, 1974, with duties and functions of prevention and control of pollution in terms of various pollution controlling acts, viz. Water (Prevention & Control of Pollution) Act, 1974, Air (Prevention & Control of Pollution) Act, 1981, Hazardous Waste (Management & Handling) Rules, 1998, etc. 4. The assessee has applied for exemption u/s 10

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

section 4 of the Water (Prevention & Control of pollution) Act, 1974, with duties and functions of prevention and control of pollution in terms of various pollution controlling acts, viz. Water (Prevention & Control of Pollution) Act, 1974, Air (Prevention & Control of Pollution) Act, 1981, Hazardous Waste (Management & Handling) Rules, 1998, etc. 4. The assessee has applied for exemption u/s 10

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

section 4 of the Water (Prevention & Control of pollution) Act, 1974, with duties and functions of prevention and control of pollution in terms of various pollution controlling acts, viz. Water (Prevention & Control of Pollution) Act, 1974, Air (Prevention & Control of Pollution) Act, 1981, Hazardous Waste (Management & Handling) Rules, 1998, etc. 4. The assessee has applied for exemption u/s 10

DCIT, CENTRAL CIRCLE, DEHRADUN vs. SWARNGANGA CONSTRUCTION P.LTD, BHILWARA

In the result, both the appeals of the revenue are allowed for statistical purposes

ITA 186/DDN/2019[2012-13]Status: DisposedITAT Dehradun14 Dec 2021AY 2012-13

Bench: Shri R.K. Panda & Shri V.P. Rao

For Appellant: Sh. N.S. Jangpangi, CIT/DRFor Respondent: Sh. Kapil Goel, Advocate
Section 144Section 153CSection 249(3)Section 250(4)Section 271(1)(c)

condonation of delay afresh by speaking order. 6. Ground No. 4 to 14 are relating to admission of additional evidence by the ld. CIT(A) and deletion of additions made by the Assessing Officer on account of unexplained investment in land, unexplained cash credits and unexplained investment on account of loans and advances. 7. There was a search and seizure

SLO AUTOMOBILES PVT. LTD.,DEHRADUN vs. DCIT, DEHRADUN

In the result, Appeal of the Assessee is allowed

ITA 6509/DEL/2016[2011-12]Status: DisposedITAT Dehradun14 Jan 2026AY 2011-12

Bench: Shri S. Rifaur Rahman & Shri Yogesh Kumar U.S.Slo Automobiles Private Dy. Cit, Limited, Circle-2, Dehradun. 108-Haridwar Road, Vs. Dehradun-248001. Pan-Aancs8160M (Appellant) (Respondent)

Section 143(3)Section 148Section 43B

condone the delay of 197 days in filing the present Appeal. SLO Automobiles Pvt. Ltd. vs. DCIT 5. Brief facts of the case are that, the Assessee filed return of income declaring income of Rs. 6,46,975/- after adjusting the loans of earlier years, NIL taxable income has been reported. During the course of survey conducted by the Commercial

NANDAN SINGH,PITHORAGARH vs. CIT(A), NATIONAL FACELESS ASSESSMENT CENTRE, NEW DELHI

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

ITA 185/DDN/2024[2019-20]Status: DisposedITAT Dehradun17 Apr 2025AY 2019-20

Bench: Shri Vimal Kumar & Shri Brajesh Kumar Singhassessment Year: 2019-20 Nandan Singh, Vs. Cit(Appeals)/National Payya Pauri, Faceless Appeal Pithoragarh Cemtre(Nfac) Assessment Uttarakhand Centre, Pan No. Bfaps4805M Delhi (Appellant) (Respondent)

For Appellant: Shri SK Ahuja, ARFor Respondent: Shri Amarpal Singh Sr. DR
Section 142Section 142(1)Section 143(2)Section 144B(1)Section 147Section 148

46,307/- from State Bank of India Branch, Dharchula IFSC:SBIN0001376 A/c. No.30447713114. During relevant assessment year 2019-20, assessee had not filed return of income. The case of assessee was reopened after recording reasons. Notice under Section 148 of the Act was issued. In pursuance to notice under Section 148, return of income was filed

SHRI VIBHU GROVER,KOTDWARA vs. PCIT, DEHRADUN

In the result appeal of the assessee is allowed

ITA 110/DDN/2024[2015-16]Status: DisposedITAT Dehradun26 Sept 2025AY 2015-16

Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwalvibhu Grover, Pcit, M/S Grover Sales Corporation, Dehradun. Garage Road, Kotdwara, Vs. Pauri-246169 Pan:Agdpg5842R (Appellant) (Respondent) Assessee By Shri Anil Jain, Adv. Department By Shri S.K. Chaterjee, Cit-Dr

Section 142(1)Section 147Section 148Section 263

10. Heard both the parties at length and perused the material available on record. In the instant case, the sole issue is whether the AO had made proper and sufficient enquiries of the accommodation entries from the parties referred in the reasons recorded for reopening the assessment and whether the satisfaction was recorded with respect to the bogus accommodation entries

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