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230 results for “condonation of delay”+ Section 192clear

Sorted by relevance

Chennai236Delhi230Kolkata155Mumbai141Karnataka127Bangalore78Nagpur73Ahmedabad64Hyderabad56Jaipur52Pune49Amritsar47Chandigarh45Visakhapatnam43Calcutta37Cochin21Lucknow20Indore18Patna14Surat12Cuttack9Agra8Raipur8Varanasi6Guwahati5Rajkot4SC4Jodhpur3Allahabad3Dehradun1Rajasthan1Andhra Pradesh1

Key Topics

Section 234E362Section 200A133Section 15498TDS59Section 200A(1)57Rectification u/s 15447Section 200A(1)(c)39Section 200A(3)35Section 80I

YAMUNA KHADAR SHIKSHA SAMITI,DELHI vs. ITO, TDS, MUZAFFARNAGAR

In the result, all the Eleven appeals filed by the Assessee stands allowed

ITA 6258/DEL/2018[2014-15]Status: DisposedITAT Delhi15 Jan 2020AY 2014-15

Bench: Shri H. S. Sidhu & Before Shri A.N. Misshra

For Appellant: Sh. Gautam Acharya, C.AFor Respondent: Sh. Saras Kumar, Sr. DR
Section 200ASection 234E

condoning the delay in filing the appeals was also filed as referred to by the learned Authorized Representative. Referring to the order passed by the CIT(A), the learned Authorized Representative for the assessee pointed out that the order of Assessing Officer was not passed under section 234E of the Act but was passed under section 200A

YAMUNA KHADAR SHIKSHA SAMITI,DELHI vs. ITO, TDS, MUZAFFARNAGAR

In the result, all the Eleven appeals filed by the Assessee stands allowed

Showing 1–20 of 230 · Page 1 of 12

...
34
Addition to Income28
Deduction24
Section 222
ITA 6257/DEL/2018[2013-14]Status: DisposedITAT Delhi15 Jan 2020AY 2013-14

Bench: Shri H. S. Sidhu & Before Shri A.N. Misshra

For Appellant: Sh. Gautam Acharya, C.AFor Respondent: Sh. Saras Kumar, Sr. DR
Section 200ASection 234E

condoning the delay in filing the appeals was also filed as referred to by the learned Authorized Representative. Referring to the order passed by the CIT(A), the learned Authorized Representative for the assessee pointed out that the order of Assessing Officer was not passed under section 234E of the Act but was passed under section 200A

YAMUNA KHADAR SHIKSHA SAMITI,DELHI vs. ITO, TDS, MUZAFFARNAGAR

In the result, all the Eleven appeals filed by the Assessee stands allowed

ITA 6259/DEL/2018[2015-16]Status: DisposedITAT Delhi15 Jan 2020AY 2015-16

Bench: Shri H. S. Sidhu & Before Shri A.N. Misshra

For Appellant: Sh. Gautam Acharya, C.AFor Respondent: Sh. Saras Kumar, Sr. DR
Section 200ASection 234E

condoning the delay in filing the appeals was also filed as referred to by the learned Authorized Representative. Referring to the order passed by the CIT(A), the learned Authorized Representative for the assessee pointed out that the order of Assessing Officer was not passed under section 234E of the Act but was passed under section 200A

M/S. SAMIKARAN LEARNING PVT. LTD.,DELHI vs. DCIT, DELHI

The appeals of the assessee are allowed

ITA 4050/DEL/2016[2015-16 (F.Y. 2014-15)]Status: DisposedITAT Delhi09 Nov 2017

Bench: Shri N.K. Saini & Shri Joginder Singh

Section 200Section 200ASection 201Section 234E

condoning the delay in filing the appeals was also filed as referred to by the learned Authorized Representative. Referring to the order passed by the CIT(A), the learned Authorized Representative for the assessee pointed out that the order of Assessing Officer was not passed under section 234E of the Act but was passed under section 200A

M/S. SAMIKARAN LEARNING PVT. LTD.,DELHI vs. DCIT, DELHI

The appeals of the assessee are allowed

ITA 4051/DEL/2016[2014-15 (F.Y. 2013-14)]Status: DisposedITAT Delhi09 Nov 2017

Bench: Shri N.K. Saini & Shri Joginder Singh

Section 200Section 200ASection 201Section 234E

condoning the delay in filing the appeals was also filed as referred to by the learned Authorized Representative. Referring to the order passed by the CIT(A), the learned Authorized Representative for the assessee pointed out that the order of Assessing Officer was not passed under section 234E of the Act but was passed under section 200A

MEDSAVE HEALTH INSURANCE TPA LIMITED ,DELHI vs. ACIT,CPC TDS, GHAZIABAD

In the result, all the appeals filed by the Assessee stands dismissed

ITA 1016/DEL/2022[2019-20]Status: HeardITAT Delhi29 Mar 2023AY 2019-20

Bench: Shri Anil Chaturvedi & Shri N.K. Choudhry

For Appellant: NoneFor Respondent: Sh. Arvind Bansal, Ld. Sr. DR
Section 154Section 194Section 194JSection 200ASection 201Section 250Section 271C

192, to a director of a company; or] [(c) royalty, or (d) any sum referred to in clause (va) of section 28] shall, at the time of credit of such sum to the account of the payee or at the time of payment thereof in cash or by issue of a cheque or draft or by any other mode, whichever

INTERNATIONAL COMMISSION ON IRRIGATION AND DRAINAGE EMPLOYEES PROVIDENT FUND (ICID PF TRUST),NEW DELHI vs. COMMISSIONER OF INCOME TAX (APPEALS), DELHI

In the result, both appeals of the assessee are allowed as above

ITA 4204/DEL/2024[2014-15]Status: DisposedITAT Delhi20 Jun 2025AY 2014-15

Bench: Shri Anubhav Sharma & Shri Avdhesh Kumar Mishra

Section 10Section 10(21)Section 10(25)(ii)Section 11Section 12ASection 143(1)Section 154

condoning the delay in filing the present appeals. 5.1 The Ld. AR contended that Columns 13 to 16 of Part B – TI Statement of Income for The Period Ended On 31st March 2014 of the ITR 7 provides claim of exemption under section 10 of the Act. Column 13 of Part B – TI Statement of Income for The Period Ended

INTERNATIONAL COMMISSION ON IRRIGATION AND DRAINAGE EMPLOYEES PROVIDENT FUND (ICID PF TRUST),NEW DELHI vs. COMMISSIONER OF INCOME TAX (APPEALS), DELHI

In the result, both appeals of the assessee are allowed as above

ITA 4203/DEL/2024[2015-16]Status: DisposedITAT Delhi20 Jun 2025AY 2015-16

Bench: Shri Anubhav Sharma & Shri Avdhesh Kumar Mishra

Section 10Section 10(21)Section 10(25)(ii)Section 11Section 12ASection 143(1)Section 154

condoning the delay in filing the present appeals. 5.1 The Ld. AR contended that Columns 13 to 16 of Part B – TI Statement of Income for The Period Ended On 31st March 2014 of the ITR 7 provides claim of exemption under section 10 of the Act. Column 13 of Part B – TI Statement of Income for The Period Ended

M/S HCL TECHNOLOGIES LTD.,,NOIDA vs. ACIT (TDS), NOIDA

In the result appeal of assessee is allowed

ITA 1723/DEL/2017[2009-10]Status: DisposedITAT Delhi20 Jul 2020AY 2009-10

Bench: Shri Amit Shukla & Shri Prashant Maharishihcl Technologies Ltd, Acit(Tds), Plot No. 3A, Tower 6, 14Th Floor, Vs. Noida Sector-126, Noida Pan: Aaach1645P (Appellant) (Respondent)

For Appellant: Shri Neeraj Jain, AdvFor Respondent: Ms. Rakhi Vimal, Sr. DR
Section 194CSection 201Section 201(1)Section 40

192, as the employee would not have paid tax on such perquisites; (c) the deductee is a non-resident as it may not be administratively possible to recover the tax from the non- resident. It is proposed to make these amendments effective from 1st April, 2010. Accordingly it will apply to such orders passed on or after the 1st April

ACIT CIRCLE 2 vs. NIIT ONLINE LEARNING LTD,

In the result, the appeals of the Revenue are dismissed and that of the additional grounds of the assessee are dismissed

ITA 3901/DEL/2006[2003-2004]Status: DisposedITAT Delhi05 Aug 2022AY 2003-2004

Bench: Sh. Saktijit Deydr. B. R. R. Kumar

For Appellant: Sh. Ajay Vohra, Sr. Adv. &For Respondent: Sh. G. C. Srivastava, Special Counsel
Section 132Section 153A

condonation of delay in filing the CO before the Hon’ble ITAT mentions in express terms that search under Section 132 of the Act was conducted at the business premises of the Assessee. There cannot be greater evidence than an admission of the Assessee that search in fact took place. 38. In this regard, it is relevant to advert

ACIT CIRCLE 2 vs. NIIT ONLINE LEARNING LTD,

In the result, the appeals of the Revenue are dismissed and that of the additional grounds of the assessee are dismissed

ITA 3902/DEL/2006[2004-2005]Status: DisposedITAT Delhi05 Aug 2022AY 2004-2005

Bench: Sh. Saktijit Deydr. B. R. R. Kumar

For Appellant: Sh. Ajay Vohra, Sr. Adv. &For Respondent: Sh. G. C. Srivastava, Special Counsel
Section 132Section 153A

condonation of delay in filing the CO before the Hon’ble ITAT mentions in express terms that search under Section 132 of the Act was conducted at the business premises of the Assessee. There cannot be greater evidence than an admission of the Assessee that search in fact took place. 38. In this regard, it is relevant to advert

ACIT CIRCLE 2 vs. NIIT ONLINE LEARNING LTD,

In the result, the appeals of the Revenue are dismissed and that of the additional grounds of the assessee are dismissed

ITA 3903/DEL/2006[2002-2003]Status: DisposedITAT Delhi05 Aug 2022AY 2002-2003

Bench: Sh. Saktijit Deydr. B. R. R. Kumar

For Appellant: Sh. Ajay Vohra, Sr. Adv. &For Respondent: Sh. G. C. Srivastava, Special Counsel
Section 132Section 153A

condonation of delay in filing the CO before the Hon’ble ITAT mentions in express terms that search under Section 132 of the Act was conducted at the business premises of the Assessee. There cannot be greater evidence than an admission of the Assessee that search in fact took place. 38. In this regard, it is relevant to advert

SHILA BUILDERS & DEVELOPERS PVT LTD,NEW DELHI vs. ITO WARD - 23(2), NEW DELHI

Appeal is allowed

ITA 966/DEL/2020[2009-10]Status: DisposedITAT Delhi18 Nov 2024AY 2009-10

Bench: Ms. Madhumita Royshila Builders & Vs. Ito, Ward 23(2) Developers Pvt. Ltd. New Delhi Flat No. 50, Aakshardham Apptt., Pocket-3, Dwarka Sector- 19, New Delhi-110075 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aaics0470K Appellant .. Respondent

For Appellant: Sh. Salil Aggarwal, Sr. Adv &For Respondent: Sh. Sanjay Kumar, Sr. DR
Section 143(1)Section 143(3)Section 147Section 148Section 151

Section 147/143(3) of the Income Tax P a g e | 2 Shila Builders & Developers Pvt. Ltd. Vs.ITO, Ward 23(2) Act (hereinafter referred to as ‘the Act’) for Assessment Year 2009- 10. 2. The appeal is barred by limitation for about 192 days. The assessee has filed an application for condonation of delay

USHA SHARMA,NEW DELHI vs. ITO (INTERNATIONAL TAXATION), NEW DELHI

In the result, the appeal and stay application of the assessee are dismissed

ITA 6564/DEL/2016[2015-16]Status: DisposedITAT Delhi31 Jul 2017AY 2015-16

Bench: : Shri Bhavnesh Saini & Shri L.P. Sahu

Section 194Section 195Section 195(1)Section 201Section 201(1)

delay occurred in filing the present appeal is, therefore, condoned. 3. The brief facts relevant to the issue are that the appellant purchased a property at 1st Floor, E-180, Greater Kailash-I, New Delhi from Sh. Ramesh Kumar Vahi S/o Mr. LY Vahi and Smt Pomila Vahi w/o Sh. Ramesh Kumar Vahi, both non-residents

W SERVE TECHNOLOGIES PRIVATE LIMITED,GURGAON vs. ACIT, CPC-TDS, GHAZIABAD

In the result, the appeals of the assessee are allowed

ITA 1027/DEL/2020[2015-16 24Q, (Q-1)]Status: DisposedITAT Delhi31 Aug 2022

Bench: Dr. B. R. R. Kumarsh. Anubhav Sharma

For Appellant: NoneFor Respondent: Sh. M. Baranwal, Sr. DR
Section 200ASection 200A(1)Section 234E

condonation of delay, however, the ld. CIT(A) has judiciously adjudicated the issue on merits and held that since the AO has levied late fee u/s 234E only after 01.06.2015 vide intimation dated 03.04.2018, the claim of the assessee for the exemption from levy of late fee was liable to be dismissed. 3. Aggrieved the assessee filed appeal before

W SERVE TECHNOLOGIES PRIVATE LIMITED,GURGAON vs. ACIT, CPC-TDS, GHAZIABAD

In the result, the appeals of the assessee are allowed

ITA 1040/DEL/2020[2013-14 (26Q-Q-2)]Status: DisposedITAT Delhi31 Aug 2022

Bench: Dr. B. R. R. Kumarsh. Anubhav Sharma

For Appellant: NoneFor Respondent: Sh. M. Baranwal, Sr. DR
Section 200ASection 200A(1)Section 234E

condonation of delay, however, the ld. CIT(A) has judiciously adjudicated the issue on merits and held that since the AO has levied late fee u/s 234E only after 01.06.2015 vide intimation dated 03.04.2018, the claim of the assessee for the exemption from levy of late fee was liable to be dismissed. 3. Aggrieved the assessee filed appeal before

INNOVATIVE TECHNOLOGY SOLUTIONS,GURGAON vs. ITO, WARD (TDS), GHAZIABAD

In the result, all appeals of different assesses are allowed

ITA 6754/DEL/2019[2014-15,26Q, Qtr-2]Status: DisposedITAT Delhi31 Aug 2020

Bench: Ms. Sushma Chowla, Vp & Dr. B.R.R. Kumar, Am [Through Video Conferencing]

For Appellant: Sh. M.R. Sahu, CAFor Respondent: Sh. M.Barnwal, Sr.DR
Section 154Section 200ASection 200A(1)Section 200A(1)(c)Section 200A(3)Section 234E

192(SC). The relevant findings of the Tribunal are as under:- 11. “We have heard the rival contentions and perused the record. The issue arising in the present bunch of appeals is against levy of late filing fees under section 234E of the Act while issuing intimation under section 200A of the Act, in the first bunch of appeals

INNOVATIVE TECHNOLOGY SOLUTIONS,GURGAON vs. ITO, WARD (TDS), GHAZIABAD

In the result, all appeals of different assesses are allowed

ITA 6751/DEL/2019[2013-14, 27Q, Qtr-4]Status: DisposedITAT Delhi31 Aug 2020

Bench: Ms. Sushma Chowla, Vp & Dr. B.R.R. Kumar, Am [Through Video Conferencing]

For Appellant: Sh. M.R. Sahu, CAFor Respondent: Sh. M.Barnwal, Sr.DR
Section 154Section 200ASection 200A(1)Section 200A(1)(c)Section 200A(3)Section 234E

192(SC). The relevant findings of the Tribunal are as under:- 11. “We have heard the rival contentions and perused the record. The issue arising in the present bunch of appeals is against levy of late filing fees under section 234E of the Act while issuing intimation under section 200A of the Act, in the first bunch of appeals

INNOVATIVE TECHNOLOGY SOLUTIONS,GURGAON vs. ITO, WARD (TDS), GHAZIABAD

In the result, all appeals of different assesses are allowed

ITA 6752/DEL/2019[2014-15,24Q.Qtr-4]Status: DisposedITAT Delhi31 Aug 2020

Bench: Ms. Sushma Chowla, Vp & Dr. B.R.R. Kumar, Am [Through Video Conferencing]

For Appellant: Sh. M.R. Sahu, CAFor Respondent: Sh. M.Barnwal, Sr.DR
Section 154Section 200ASection 200A(1)Section 200A(1)(c)Section 200A(3)Section 234E

192(SC). The relevant findings of the Tribunal are as under:- 11. “We have heard the rival contentions and perused the record. The issue arising in the present bunch of appeals is against levy of late filing fees under section 234E of the Act while issuing intimation under section 200A of the Act, in the first bunch of appeals

INNOVATIVE TECHNOLOGY SOLUTIONS,GURGAON vs. ITO, WARD (TDS), GHAZIABAD

In the result, all appeals of different assesses are allowed

ITA 6753/DEL/2019[2014-15, 26Q,Qtr-1]Status: DisposedITAT Delhi31 Aug 2020

Bench: Ms. Sushma Chowla, Vp & Dr. B.R.R. Kumar, Am [Through Video Conferencing]

For Appellant: Sh. M.R. Sahu, CAFor Respondent: Sh. M.Barnwal, Sr.DR
Section 154Section 200ASection 200A(1)Section 200A(1)(c)Section 200A(3)Section 234E

192(SC). The relevant findings of the Tribunal are as under:- 11. “We have heard the rival contentions and perused the record. The issue arising in the present bunch of appeals is against levy of late filing fees under section 234E of the Act while issuing intimation under section 200A of the Act, in the first bunch of appeals