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3 results for “condonation of delay”+ Section 12Aclear

Sorted by relevance

Mumbai341Pune312Ahmedabad230Delhi229Kolkata160Jaipur159Chennai154Bangalore144Hyderabad103Surat55Lucknow54Indore53Chandigarh47Cuttack39Calcutta37Rajkot36Nagpur35Visakhapatnam33Amritsar31Cochin30Karnataka24Raipur15Jodhpur15Patna14Panaji10Allahabad7Guwahati6Agra6Jabalpur5Ranchi5Dehradun3SC2Himachal Pradesh2Varanasi2Andhra Pradesh1Telangana1A.K. SIKRI ROHINTON FALI NARIMAN1

Key Topics

Section 143(1)9Section 143(1)(ii)5Section 12A4Section 12A(1)(b)3Section 12A(1)(ac)3Section 112Section 140B2Exemption2

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)

section 12A(1)(b) of the Income Tax Act 1961 and disallowing the exemption claimed u/s 11 of the Act without appreciating the facts that delay in furnishing of Audit Report is condonable

SHRI SHIV MANDIR PRABANDH,DEHRADUN vs. ITO, WARS 1(2)(3) , DEHRADUN, DEHRADUN

In the result, Appeal of the Assessee is allowed

ITA 252/DDN/2025[2018-19]Status: DisposedITAT Dehradun18 Feb 2026AY 2018-19

Bench: Yogesh Kumar U.S. & Shri Sanjay Awasthishiv Mandir Prabandh Samiti Vs Ito 135, Dharampur, Uttarakhand Ward-1(2)(3) Pan: Aayas3503P Dehradun, Uttarakhand Appellant Respondent Assessee By Sh. Rajiv Sahni, Ca Revenue By Sh. A. S. Rana, Sr. Dr Date Of Hearing 10/02/2026 Date Of Pronouncement 18/02/2026

Section 12ASection 143Section 143(1)Section 143(3)

condone the delay of 488 days in filing the present Appeal. 6. Brief facts of the case are that, the Assessee having a temple, temple premises, Dharamshala and temple shops atDharampur, 3 Shri Shiv Mandir Vs. ITO Haridwar Road, Dehradun. The Assessee filed return of income at loss of Rs. 6,264/- which was processed

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)

condone the delay in the interest of substantial justice and admit the appeal for adjudication. 3. None appeared on behalf of the assessee despite issuance of notice. Hence we proceed to dispose of this appeal on hearing the Learned DR and based on materials available on record. We find that assessee is a charitable trust enjoying provisional registration under section