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21 results for “condonation of delay”+ Section 234Eclear

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Key Topics

Section 234E171Section 200A138Section 20126TDS21Section 20019Section 200A(1)(c)11Section 200A(1)11Section 201(1)2Natural Justice2

CHIEF EDUCATION OFFICER,DEHRADUN vs. CIT(A), DEHRADUN

ITA 48/DDN/2023[2016-17]Status: DisposedITAT Dehradun27 Jan 2025AY 2016-17

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandra(Through Video Conferencing)

Section 200Section 200ASection 234E

delay on account of the circumstances beyond control. We reiterate that the Revenue has no case on merits for levying the late filing fee herein under section 200A(c) read with section 234E of the Act upto 01.06.2015. We thus reverse the learned lower appellate authorities’ identical findings refusing to condone

CHIEF EDUCATION OFFICER,DEHRADUN vs. CIT(A), DEHRADUN

ITA 45/DDN/2023[2015-16]Status: DisposedITAT Dehradun27 Jan 2025AY 2015-16

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandra(Through Video Conferencing)

Showing 1–20 of 21 · Page 1 of 2

Section 200Section 200ASection 234E

delay on account of the circumstances beyond control. We reiterate that the Revenue has no case on merits for levying the late filing fee herein under section 200A(c) read with section 234E of the Act upto 01.06.2015. We thus reverse the learned lower appellate authorities’ identical findings refusing to condone

CHIEF EDUCATION OFFICER,DEHRADUN vs. CIT (AI, DEHRADUN

ITA 49/DDN/2023[2016-17]Status: DisposedITAT Dehradun27 Jan 2025AY 2016-17

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandra(Through Video Conferencing)

Section 200Section 200ASection 234E

delay on account of the circumstances beyond control. We reiterate that the Revenue has no case on merits for levying the late filing fee herein under section 200A(c) read with section 234E of the Act upto 01.06.2015. We thus reverse the learned lower appellate authorities’ identical findings refusing to condone

CHIEF EDUCATION OFFICER,DEHRADUN vs. CIT(A), DEHRADUN

ITA 50/DDN/2023[2016-17]Status: DisposedITAT Dehradun27 Jan 2025AY 2016-17

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandra(Through Video Conferencing)

Section 200Section 200ASection 234E

delay on account of the circumstances beyond control. We reiterate that the Revenue has no case on merits for levying the late filing fee herein under section 200A(c) read with section 234E of the Act upto 01.06.2015. We thus reverse the learned lower appellate authorities’ identical findings refusing to condone

CHIEF EDUCATION OFFICER,DEHRADUN vs. CIT (A), DEHRADUN

ITA 44/DDN/2023[2015-16]Status: DisposedITAT Dehradun27 Jan 2025AY 2015-16

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandra(Through Video Conferencing)

Section 200Section 200ASection 234E

delay on account of the circumstances beyond control. We reiterate that the Revenue has no case on merits for levying the late filing fee herein under section 200A(c) read with section 234E of the Act upto 01.06.2015. We thus reverse the learned lower appellate authorities’ identical findings refusing to condone

CHIEF EDUCATION OFFICER,DEHRADUN vs. CIT(A), DEHRADUN

ITA 46/DDN/2023[2015-16]Status: DisposedITAT Dehradun27 Jan 2025AY 2015-16

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandra(Through Video Conferencing)

Section 200Section 200ASection 234E

delay on account of the circumstances beyond control. We reiterate that the Revenue has no case on merits for levying the late filing fee herein under section 200A(c) read with section 234E of the Act upto 01.06.2015. We thus reverse the learned lower appellate authorities’ identical findings refusing to condone

CHIEF EDUCATION OFFICER,DEHRADUN vs. CIT(A), DEHRADUN

ITA 51/DDN/2023[2016-17]Status: DisposedITAT Dehradun27 Jan 2025AY 2016-17

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandra(Through Video Conferencing)

Section 200Section 200ASection 234E

delay on account of the circumstances beyond control. We reiterate that the Revenue has no case on merits for levying the late filing fee herein under section 200A(c) read with section 234E of the Act upto 01.06.2015. We thus reverse the learned lower appellate authorities’ identical findings refusing to condone

CIT(A), DEHRADUN vs. CHIEF EDUCATION OFFICER, DEHRADUN

ITA 47/DDN/2023[2015-16]Status: DisposedITAT Dehradun27 Jan 2025AY 2015-16

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandra(Through Video Conferencing)

Section 200Section 200ASection 234E

delay on account of the circumstances beyond control. We reiterate that the Revenue has no case on merits for levying the late filing fee herein under section 200A(c) read with section 234E of the Act upto 01.06.2015. We thus reverse the learned lower appellate authorities’ identical findings refusing to condone

BLOCK DEVELOPMENT OFFICER,BIJNOR vs. THE COMMISSIONER OF INCOME TAX (A), HALDWANI

In the result, appeals are allowed for statistical purposes

ITA 211/DDN/2019[2016-17]Status: DisposedITAT Dehradun28 Feb 2023AY 2016-17

Bench: Shri Saktijit Dey & Dr. B.R.R. Kumarassessment Year: 2013-14 With Assessment Year: 2013-14 With Assessment Year: 2014-15 With Assessment Year: 2015-16 With Assessment Year: 2016-17 With Assessment Year: 2014-15 With Assessment Year: 2016-17 With Assessment Year: 2015-16 With Assessment Year: 2017-18 With Assessment Year: 2018-19 With Assessment Year: 2019-20

Section 200Section 200ASection 200A(1)Section 200A(1)(c)Section 234E

condone the delay in filing the appeals and admit them for adjudication on merits. As stated earlier, the common dispute in all these appeals relates to levy of fee under section 234E

BLOCK DEVELOPMENT OFFICER,BIJNOR vs. THE COMMISSIONER OF INCOME TAX(A), HALDWANI

In the result, appeals are allowed for statistical purposes

ITA 196/DDN/2019[2013-14]Status: DisposedITAT Dehradun28 Feb 2023AY 2013-14

Bench: Shri Saktijit Dey & Dr. B.R.R. Kumarassessment Year: 2013-14 With Assessment Year: 2013-14 With Assessment Year: 2014-15 With Assessment Year: 2015-16 With Assessment Year: 2016-17 With Assessment Year: 2014-15 With Assessment Year: 2016-17 With Assessment Year: 2015-16 With Assessment Year: 2017-18 With Assessment Year: 2018-19 With Assessment Year: 2019-20

Section 200Section 200ASection 200A(1)Section 200A(1)(c)Section 234E

condone the delay in filing the appeals and admit them for adjudication on merits. As stated earlier, the common dispute in all these appeals relates to levy of fee under section 234E

BLOCK DEVELOPMENT OFFICER,BIJNOR vs. THE COMMISSIONER OF INCOME TAX (A), HALDEANI

In the result, appeals are allowed for statistical purposes

ITA 210/DDN/2019[2015-16]Status: DisposedITAT Dehradun28 Feb 2023AY 2015-16

Bench: Shri Saktijit Dey & Dr. B.R.R. Kumarassessment Year: 2013-14 With Assessment Year: 2013-14 With Assessment Year: 2014-15 With Assessment Year: 2015-16 With Assessment Year: 2016-17 With Assessment Year: 2014-15 With Assessment Year: 2016-17 With Assessment Year: 2015-16 With Assessment Year: 2017-18 With Assessment Year: 2018-19 With Assessment Year: 2019-20

Section 200Section 200ASection 200A(1)Section 200A(1)(c)Section 234E

condone the delay in filing the appeals and admit them for adjudication on merits. As stated earlier, the common dispute in all these appeals relates to levy of fee under section 234E

BLOCK DEVELOPMENT OFFICER, BIJNOR vs. THE COMMISSIONER OF INCOME TAX (A),, HALDWANI

In the result, appeals are allowed for statistical purposes

ITA 195/DDN/2019[2013-14]Status: DisposedITAT Dehradun28 Feb 2023AY 2013-14

Bench: Shri Saktijit Dey & Dr. B.R.R. Kumarassessment Year: 2013-14 With Assessment Year: 2013-14 With Assessment Year: 2014-15 With Assessment Year: 2015-16 With Assessment Year: 2016-17 With Assessment Year: 2014-15 With Assessment Year: 2016-17 With Assessment Year: 2015-16 With Assessment Year: 2017-18 With Assessment Year: 2018-19 With Assessment Year: 2019-20

Section 200Section 200ASection 200A(1)Section 200A(1)(c)Section 234E

condone the delay in filing the appeals and admit them for adjudication on merits. As stated earlier, the common dispute in all these appeals relates to levy of fee under section 234E

BLOCK DEVELOPMENT OFFICER,BIJNOR vs. THE COMMISSIONER OF INCOME TAX (A), HLDWANI

In the result, appeals are allowed for statistical purposes

ITA 212/DDN/2019[2014-15]Status: DisposedITAT Dehradun28 Feb 2023AY 2014-15

Bench: Shri Saktijit Dey & Dr. B.R.R. Kumarassessment Year: 2013-14 With Assessment Year: 2013-14 With Assessment Year: 2014-15 With Assessment Year: 2015-16 With Assessment Year: 2016-17 With Assessment Year: 2014-15 With Assessment Year: 2016-17 With Assessment Year: 2015-16 With Assessment Year: 2017-18 With Assessment Year: 2018-19 With Assessment Year: 2019-20

Section 200Section 200ASection 200A(1)Section 200A(1)(c)Section 234E

condone the delay in filing the appeals and admit them for adjudication on merits. As stated earlier, the common dispute in all these appeals relates to levy of fee under section 234E

BLOCK DEVELOPMENT OFFICER,BIJNOR RURAL vs. THE COMMISSIONER OF INCOME TAX (A), HALDWANI

In the result, appeals are allowed for statistical purposes

ITA 217/DDN/2019[2019-20]Status: DisposedITAT Dehradun28 Feb 2023AY 2019-20

Bench: Shri Saktijit Dey & Dr. B.R.R. Kumarassessment Year: 2013-14 With Assessment Year: 2013-14 With Assessment Year: 2014-15 With Assessment Year: 2015-16 With Assessment Year: 2016-17 With Assessment Year: 2014-15 With Assessment Year: 2016-17 With Assessment Year: 2015-16 With Assessment Year: 2017-18 With Assessment Year: 2018-19 With Assessment Year: 2019-20

Section 200Section 200ASection 200A(1)Section 200A(1)(c)Section 234E

condone the delay in filing the appeals and admit them for adjudication on merits. As stated earlier, the common dispute in all these appeals relates to levy of fee under section 234E

BLOCK DEVELOPMENT OFFICER,BIJNOR vs. THE COMMISSIONER OF INCOME TAX (A), , HALDWANI

In the result, appeals are allowed for statistical purposes

ITA 209/DDN/2019[2014-15]Status: DisposedITAT Dehradun28 Feb 2023AY 2014-15

Bench: Shri Saktijit Dey & Dr. B.R.R. Kumarassessment Year: 2013-14 With Assessment Year: 2013-14 With Assessment Year: 2014-15 With Assessment Year: 2015-16 With Assessment Year: 2016-17 With Assessment Year: 2014-15 With Assessment Year: 2016-17 With Assessment Year: 2015-16 With Assessment Year: 2017-18 With Assessment Year: 2018-19 With Assessment Year: 2019-20

Section 200Section 200ASection 200A(1)Section 200A(1)(c)Section 234E

condone the delay in filing the appeals and admit them for adjudication on merits. As stated earlier, the common dispute in all these appeals relates to levy of fee under section 234E

BLOCK DEVELOPMENT OFFICER,BIJNOR RURAL vs. THE COMMISSIONER OF INCOME TAX (A), HALDWANI

In the result, appeals are allowed for statistical purposes

ITA 215/DDN/2019[2017-18]Status: DisposedITAT Dehradun28 Feb 2023AY 2017-18

Bench: Shri Saktijit Dey & Dr. B.R.R. Kumarassessment Year: 2013-14 With Assessment Year: 2013-14 With Assessment Year: 2014-15 With Assessment Year: 2015-16 With Assessment Year: 2016-17 With Assessment Year: 2014-15 With Assessment Year: 2016-17 With Assessment Year: 2015-16 With Assessment Year: 2017-18 With Assessment Year: 2018-19 With Assessment Year: 2019-20

Section 200Section 200ASection 200A(1)Section 200A(1)(c)Section 234E

condone the delay in filing the appeals and admit them for adjudication on merits. As stated earlier, the common dispute in all these appeals relates to levy of fee under section 234E

BLOCK DEVELOPMENT OFFICER,BIJNOR vs. THE COMMISSIONER OF INCOME TAX (A), HLDWANI

In the result, appeals are allowed for statistical purposes

ITA 213/DDN/2019[2016-17]Status: DisposedITAT Dehradun28 Feb 2023AY 2016-17

Bench: Shri Saktijit Dey & Dr. B.R.R. Kumarassessment Year: 2013-14 With Assessment Year: 2013-14 With Assessment Year: 2014-15 With Assessment Year: 2015-16 With Assessment Year: 2016-17 With Assessment Year: 2014-15 With Assessment Year: 2016-17 With Assessment Year: 2015-16 With Assessment Year: 2017-18 With Assessment Year: 2018-19 With Assessment Year: 2019-20

Section 200Section 200ASection 200A(1)Section 200A(1)(c)Section 234E

condone the delay in filing the appeals and admit them for adjudication on merits. As stated earlier, the common dispute in all these appeals relates to levy of fee under section 234E

BLOCK DEVELOPMENT OFFICER,BIJNOR RURAL vs. THE COMMISSIONER OF INCOME TAX (A), HALDWANI

In the result, appeals are allowed for statistical purposes

ITA 214/DDN/2019[2015-16]Status: DisposedITAT Dehradun28 Feb 2023AY 2015-16

Bench: Shri Saktijit Dey & Dr. B.R.R. Kumarassessment Year: 2013-14 With Assessment Year: 2013-14 With Assessment Year: 2014-15 With Assessment Year: 2015-16 With Assessment Year: 2016-17 With Assessment Year: 2014-15 With Assessment Year: 2016-17 With Assessment Year: 2015-16 With Assessment Year: 2017-18 With Assessment Year: 2018-19 With Assessment Year: 2019-20

Section 200Section 200ASection 200A(1)Section 200A(1)(c)Section 234E

condone the delay in filing the appeals and admit them for adjudication on merits. As stated earlier, the common dispute in all these appeals relates to levy of fee under section 234E

BLOCK DEVELOPMENT OFFICER,BIJNOR RURAL vs. THE COMMISSIONER OF INCOME TAX (A), HALDWANI

In the result, appeals are allowed for statistical purposes

ITA 216/DDN/2019[2018-19]Status: DisposedITAT Dehradun28 Feb 2023AY 2018-19

Bench: Shri Saktijit Dey & Dr. B.R.R. Kumarassessment Year: 2013-14 With Assessment Year: 2013-14 With Assessment Year: 2014-15 With Assessment Year: 2015-16 With Assessment Year: 2016-17 With Assessment Year: 2014-15 With Assessment Year: 2016-17 With Assessment Year: 2015-16 With Assessment Year: 2017-18 With Assessment Year: 2018-19 With Assessment Year: 2019-20

Section 200Section 200ASection 200A(1)Section 200A(1)(c)Section 234E

condone the delay in filing the appeals and admit them for adjudication on merits. As stated earlier, the common dispute in all these appeals relates to levy of fee under section 234E

ASTLEY CONSTRUCTION,DEHRADUN vs. ITO (TDS), DEHRADUN

The appeals of the assessee are partly allowed for statistical purpose

ITA 46/DDN/2019[2013-14]Status: DisposedITAT Dehradun15 Mar 2021AY 2013-14

Bench: Ms Suchitra Kamble & Dr. B. R. R. Kumar & (Through Video Conferencing)

Section 200ASection 201Section 201(1)Section 234E

section 201(1A) came w.e.f. 1.6.2015 giving powers to levy the fees for late filing of TDS returns while doing processing u/s 201(1A) and the returns submitted/processed prior to this date were not subject to imposition of late filing fees. Such powers were not vested till the amendment made on 1.6.2015. Reliance is placed on following cases wherein