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

Sorted by relevance

Chennai236Delhi230Kolkata155Mumbai141Karnataka127Bangalore78Nagpur73Ahmedabad64Hyderabad56Jaipur52Pune49Amritsar47Chandigarh45Visakhapatnam43Calcutta37Cochin21Lucknow20Indore18Patna14Surat12Cuttack9Agra8Raipur8Varanasi6Guwahati5Rajkot4SC4Jodhpur3Allahabad3Dehradun1Rajasthan1Andhra Pradesh1

Key Topics

Section 234E78Section 200A65Section 143(1)31Section 80I28TDS26Section 153C24Section 14722Section 1018Addition to Income

VINOD OJHA,HYDERABAD vs. INCOME TAX OFFICER, WARD-5(1), HYDERABAD

In the result, appeal of the Assessee is allowed

ITA 1231/HYD/2024[2016-17]Status: DisposedITAT Hyderabad28 Nov 2025AY 2016-17

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdiaआ.अपी.सं /Ita No.1231/Hyd/2024 (िनधा"रण वष"/Assessment Year 2016-2017) Vinod Ojha, The Income Tax Officer, Ward-5(1), Hyderabad-500012. Vs. Hyderabad – 500 057. Telangana. Telangana. Pan Aahpo3171F (Appellant) (Respondent) िनधा"रती "ारा /Assessee By: Ca Kumar Pal Tated राज" व "ारा /Revenue By: Dr. Narendra Kumar Naik, Cit-Dr

For Appellant: CA Kumar Pal TatedFor Respondent: Dr. Narendra Kumar Naik, CIT-DR
Section 139(1)Section 144Section 147Section 148Section 149

condone the delay of 117 days, subject to cost of Rs.2000/- [Rs. Two Thousand Only] to be paid to the Prime Minister’s National Relief Fund within a period of 30 days from the date of this order. 5 ITA.No.1231/Hyd./2024 5. The assessee has filed the following grounds of appeal : 1. The order passed by the A.O. under

Showing 1–20 of 56 · Page 1 of 3

18
Section 201(1)15
Condonation of Delay13
Deduction13

TELANGANA STATE MEDICAL SERVICES INFRASTRUCTURE DEVELOPMENT CORPORATION, HYDERABAD,HYDERABAD vs. ADDL. CIT, TDS, RANGE-3, VIJAYAWADA, VIJAYAWADA

In the result, all three appeals under consideration are allowed in above terms

ITA 1528/HYD/2016[2009-10]Status: DisposedITAT Hyderabad06 Sept 2021AY 2009-10

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

For Appellant: NoneFor Respondent: Shri Rohit Mujumdar
Section 133ASection 200(3)Section 272ASection 272A(2)(k)

delayed beyond prescribed time. The Pune Bench of the Tribunal in the case of Nav Maharashtra Vidyalaya Vs. Addl. CIT, reported in (2016) 74 Taxmann.com 240 ( Pune Tribunal), wherein the issue of levying penalty u/s. 272A(2)(k) of the Act has been elaborately dealt with and the issue of reasonable cause that has been also discussed in detail. This

TELANGANA STATE MEDICAL SERVICES INFRASTRUCTURE DEVELOPMENT CORPORATION, HYDERABAD,HYDERABAD vs. ADDL. CIT, TDS, RANGE-3, VIJAYAWADA, VIJAYAWADA

In the result, all three appeals under consideration are allowed in above terms

ITA 1530/HYD/2016[2011-12]Status: DisposedITAT Hyderabad06 Sept 2021AY 2011-12

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

For Appellant: NoneFor Respondent: Shri Rohit Mujumdar
Section 133ASection 200(3)Section 272ASection 272A(2)(k)

delayed beyond prescribed time. The Pune Bench of the Tribunal in the case of Nav Maharashtra Vidyalaya Vs. Addl. CIT, reported in (2016) 74 Taxmann.com 240 ( Pune Tribunal), wherein the issue of levying penalty u/s. 272A(2)(k) of the Act has been elaborately dealt with and the issue of reasonable cause that has been also discussed in detail. This

TELANGANA STATE MEDICAL SERVICES INFRASTRUCTURE DEVELOPMENT CORPORATION, HYDERABAD,HYDERABAD vs. ADDL. CIT, TDS, RANGE-3, VIJAYAWADA, VIJAYAWADA

In the result, all three appeals under consideration are allowed in above terms

ITA 1529/HYD/2016[2010-11]Status: DisposedITAT Hyderabad06 Sept 2021AY 2010-11

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

For Appellant: NoneFor Respondent: Shri Rohit Mujumdar
Section 133ASection 200(3)Section 272ASection 272A(2)(k)

delayed beyond prescribed time. The Pune Bench of the Tribunal in the case of Nav Maharashtra Vidyalaya Vs. Addl. CIT, reported in (2016) 74 Taxmann.com 240 ( Pune Tribunal), wherein the issue of levying penalty u/s. 272A(2)(k) of the Act has been elaborately dealt with and the issue of reasonable cause that has been also discussed in detail. This

VENKATARATNAM TIRIMINCHI,NELLORE vs. ITO., WARD-1, NELLORE

The appeal of the assessee is allowed for statistical purposes in terms of our aforesaid observations

ITA 434/HYD/2025[2019-20]Status: DisposedITAT Hyderabad02 Jun 2025AY 2019-20

Bench: Us :

For Appellant: Shri S. Prasad Rao, C.AFor Respondent: Ms. Vishnu Priya, Sr.D.R
Section 147

condone the delay of 192 days involved in filing of the present appeal by the assessee before us. 5. Succinctly stated, the A.O. based on specific information that though the assessee had during the subject year made cash deposits in his bank account and was also in receipt of interest income, but had not filed his return of income

ACIT, CIRCLE-2(1), HYDERABAD vs. EMAAR HILLS TOWNSHIP PRIVATE LIMITED, HYDERABAD

In the result, appeal of the Revenue is dismissed

ITA 425/HYD/2023[2008-09]Status: DisposedITAT Hyderabad31 Jul 2025AY 2008-09

Bench: Shri Vijay Pal Rao & Shri Manjunatha G

For Appellant: CA, K C DevdasFor Respondent: Sri Gurpreet Singh, Sr. AR
Section 143(2)Section 147Section 148

condone the delay of 96 days in filing the appeal before the 4 ITA.No.425/Hyd./2023 Tribunal and admit the appeal of the Revenue for adjudication. 5. Brief facts of the case are that, the assessee- company M/s. EMMAR Hills Township Private Limited [in short “EHTPL”] is engaged in the business of integrated township development, filed it’s return

LAXMI SIDDHARTH TRANSMISSIONS LLP,ZIZAMABAD vs. ACIT., CIRCLE-1, NIZAMABAD

In the result, appeal of the assessee is dismissed

ITA 1247/HYD/2024[2008-09]Status: DisposedITAT Hyderabad03 Mar 2025AY 2008-09

Bench: Shri Vijay Pal Rao & Shri Manjunatha G

For Appellant: Shri A. Harish, AdvocateFor Respondent: Shri Srinath Sadanala, Sr. AR
Section 143(1)Section 154Section 203ASection 205Section 220(2)

condonation of delay in absence of any plausible reasons. 4. Aggrieved by the order of the learned CIT(A), the assessee carried the matter in appeal before the Tribunal on the following grounds : 1. “On the facts and in the circumstances of the case, the Id. Commissioner of Income Tax (Appeals), NPAC, Delhi, erred in not admitting appeal

ELITE INFRAPROJECTS PRIVATE LIMITED,HYDERABAD vs. DCIT., CIRCLE-8(1), HYDERABAD

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

ITA 718/HYD/2024[2013-14]Status: DisposedITAT Hyderabad09 Dec 2024AY 2013-14

Bench: Shri Laliet Kumar, Hon’Ble & Shri Madhusudan Sawdia, Hon’Ble

For Appellant: Ms. C.S.Sree Lekha, ARFor Respondent: Shri Madan Mohan Meena, DR
Section 115JSection 143Section 143(1)Section 279(1)

condoned and the appeal is not admitted. Elite Infraprojects Private Ltd. 6.4 It is noteworthy that five other appeals for various AYs were also filed online with a delay of 3 to 7 years without any reasonable explanation being offered for the same. The appellant has also failed to comply with various notices issued

ELITE INFRAPROJECTS PRIVATE LIMITED,HYDERABAD vs. DCIT., CIRCLE-8(1), HYDERABAD

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

ITA 717/HYD/2024[2012-13]Status: DisposedITAT Hyderabad09 Dec 2024AY 2012-13

Bench: Shri Laliet Kumar, Hon’Ble & Shri Madhusudan Sawdia, Hon’Ble

For Appellant: Ms. C.S.Sree Lekha, ARFor Respondent: Shri Madan Mohan Meena, DR
Section 115JSection 143Section 143(1)Section 279(1)

condoned and the appeal is not admitted. Elite Infraprojects Private Ltd. 6.4 It is noteworthy that five other appeals for various AYs were also filed online with a delay of 3 to 7 years without any reasonable explanation being offered for the same. The appellant has also failed to comply with various notices issued

ELITE INFRAPROJECTS PRIVATE LIMITED,HYDERABAD vs. DCIT., CIRCLE-8(1), HYDERABAD

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

ITA 720/HYD/2024[2014-15]Status: DisposedITAT Hyderabad09 Dec 2024AY 2014-15

Bench: Shri Laliet Kumar, Hon’Ble & Shri Madhusudan Sawdia, Hon’Ble

For Appellant: Ms. C.S.Sree Lekha, ARFor Respondent: Shri Madan Mohan Meena, DR
Section 115JSection 143Section 143(1)Section 279(1)

condoned and the appeal is not admitted. Elite Infraprojects Private Ltd. 6.4 It is noteworthy that five other appeals for various AYs were also filed online with a delay of 3 to 7 years without any reasonable explanation being offered for the same. The appellant has also failed to comply with various notices issued

ELITE INFRAPROJECTS PRIVATE LIMITED,HYDERABAD vs. DCIT, CIRCLE-8(1), HYDERABAD

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

ITA 716/HYD/2024[2011-12]Status: DisposedITAT Hyderabad09 Dec 2024AY 2011-12

Bench: Shri Laliet Kumar, Hon’Ble & Shri Madhusudan Sawdia, Hon’Ble

For Appellant: Ms. C.S.Sree Lekha, ARFor Respondent: Shri Madan Mohan Meena, DR
Section 115JSection 143Section 143(1)Section 279(1)

condoned and the appeal is not admitted. Elite Infraprojects Private Ltd. 6.4 It is noteworthy that five other appeals for various AYs were also filed online with a delay of 3 to 7 years without any reasonable explanation being offered for the same. The appellant has also failed to comply with various notices issued

ELITE INFRAPROJECTS PRIVATE LIMITED,HYDERABAD vs. DCIT., CIRCLE-8(1), HYDERABAD

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

ITA 722/HYD/2024[2012-13]Status: DisposedITAT Hyderabad09 Dec 2024AY 2012-13

Bench: Shri Laliet Kumar, Hon’Ble & Shri Madhusudan Sawdia, Hon’Ble

For Appellant: Ms. C.S.Sree Lekha, ARFor Respondent: Shri Madan Mohan Meena, DR
Section 115JSection 143Section 143(1)Section 279(1)

condoned and the appeal is not admitted. Elite Infraprojects Private Ltd. 6.4 It is noteworthy that five other appeals for various AYs were also filed online with a delay of 3 to 7 years without any reasonable explanation being offered for the same. The appellant has also failed to comply with various notices issued

ELITE INFRAPROJECTS PRIVATE LIMITED,HYDERABAD vs. DCIT., CIRCLE-8(1), HYDERABAD

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

ITA 721/HYD/2024[2015-16]Status: DisposedITAT Hyderabad09 Dec 2024AY 2015-16

Bench: Shri Laliet Kumar, Hon’Ble & Shri Madhusudan Sawdia, Hon’Ble

For Appellant: Ms. C.S.Sree Lekha, ARFor Respondent: Shri Madan Mohan Meena, DR
Section 115JSection 143Section 143(1)Section 279(1)

condoned and the appeal is not admitted. Elite Infraprojects Private Ltd. 6.4 It is noteworthy that five other appeals for various AYs were also filed online with a delay of 3 to 7 years without any reasonable explanation being offered for the same. The appellant has also failed to comply with various notices issued

ELITE INFRAPROJECTS PRIVATE LIMITED,HYDERABAD vs. DCIT., CIRCLE-8(1), HYDERABAD

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

ITA 719/HYD/2024[2014-15]Status: DisposedITAT Hyderabad09 Dec 2024AY 2014-15

Bench: Shri Laliet Kumar, Hon’Ble & Shri Madhusudan Sawdia, Hon’Ble

For Appellant: Ms. C.S.Sree Lekha, ARFor Respondent: Shri Madan Mohan Meena, DR
Section 115JSection 143Section 143(1)Section 279(1)

condoned and the appeal is not admitted. Elite Infraprojects Private Ltd. 6.4 It is noteworthy that five other appeals for various AYs were also filed online with a delay of 3 to 7 years without any reasonable explanation being offered for the same. The appellant has also failed to comply with various notices issued

UJJAINI MAHAKALI DEVATHANAM,SECUNDERBAD vs. ITO., EXEMPTION WARD-1(3), HYDERABAD

In the result, all the six appeals of the Assessee are allowed for statistical purposes

ITA 1381/HYD/2025[2014-15]Status: DisposedITAT Hyderabad12 Nov 2025AY 2014-15

Bench: Shri Vijay Pal Rao & Shri Manjunatha Gआ.अपी.सं /Ita Nos.1382 & 1384/Hyd./2025 िनधा"रण वष"/Assessment Years 2015-2016 & 2016-2017

For Appellant: Sri KVSSN Kumar, AdvocateFor Respondent: Dr. Sachin Kumar, Sr. AR
Section 10Section 147Section 15(1)Section 271BSection 6

192 years old temple and solely conducts religious activities and also published u/sec.6 of Telangana Charitable and Hindu 4 ITA.Nos.1380 to 1385/Hyd./2025 Religious Institutions and Endowment Act, 1987 and consequently, is under the administrative control of the Commissioner of Endowments Department of the State. Therefore, the assessee was under the bonafide belief that the income of the assessee

UJJAINI MAHAKALI DEVASTHANAM,SECUNDERABAD vs. ITO., EXEMPTION WARD-1(3), HYDERABAD

In the result, all the six appeals of the Assessee are allowed for statistical purposes

ITA 1382/HYD/2025[2015-16]Status: DisposedITAT Hyderabad12 Nov 2025AY 2015-16

Bench: Shri Vijay Pal Rao & Shri Manjunatha Gआ.अपी.सं /Ita Nos.1382 & 1384/Hyd./2025 िनधा"रण वष"/Assessment Years 2015-2016 & 2016-2017

For Appellant: Sri KVSSN Kumar, AdvocateFor Respondent: Dr. Sachin Kumar, Sr. AR
Section 10Section 147Section 15(1)Section 271BSection 6

192 years old temple and solely conducts religious activities and also published u/sec.6 of Telangana Charitable and Hindu 4 ITA.Nos.1380 to 1385/Hyd./2025 Religious Institutions and Endowment Act, 1987 and consequently, is under the administrative control of the Commissioner of Endowments Department of the State. Therefore, the assessee was under the bonafide belief that the income of the assessee

UJJAINI MAHAKALI DEVASTHANAM,SECUNDERABAD vs. ITO., EXEMPTION WARD-1(3), HYDERABAD

In the result, all the six appeals of the Assessee are allowed for statistical purposes

ITA 1380/HYD/2025[2013-14]Status: DisposedITAT Hyderabad12 Nov 2025AY 2013-14

Bench: Shri Vijay Pal Rao & Shri Manjunatha Gआ.अपी.सं /Ita Nos.1382 & 1384/Hyd./2025 िनधा"रण वष"/Assessment Years 2015-2016 & 2016-2017

For Appellant: Sri KVSSN Kumar, AdvocateFor Respondent: Dr. Sachin Kumar, Sr. AR
Section 10Section 147Section 15(1)Section 271BSection 6

192 years old temple and solely conducts religious activities and also published u/sec.6 of Telangana Charitable and Hindu 4 ITA.Nos.1380 to 1385/Hyd./2025 Religious Institutions and Endowment Act, 1987 and consequently, is under the administrative control of the Commissioner of Endowments Department of the State. Therefore, the assessee was under the bonafide belief that the income of the assessee

UJJAINI MAHAKALI DEVASTHANAM,SECUNDERABAD vs. ITO., EXEMPTION WARD-1(3), HYDERABAD

In the result, all the six appeals of the Assessee are allowed for statistical purposes

ITA 1384/HYD/2025[20216-17]Status: DisposedITAT Hyderabad12 Nov 2025

Bench: Shri Vijay Pal Rao & Shri Manjunatha Gआ.अपी.सं /Ita Nos.1382 & 1384/Hyd./2025 िनधा"रण वष"/Assessment Years 2015-2016 & 2016-2017

For Appellant: Sri KVSSN Kumar, AdvocateFor Respondent: Dr. Sachin Kumar, Sr. AR
Section 10Section 147Section 15(1)Section 271BSection 6

192 years old temple and solely conducts religious activities and also published u/sec.6 of Telangana Charitable and Hindu 4 ITA.Nos.1380 to 1385/Hyd./2025 Religious Institutions and Endowment Act, 1987 and consequently, is under the administrative control of the Commissioner of Endowments Department of the State. Therefore, the assessee was under the bonafide belief that the income of the assessee

UJJAINI MAHAKALI DEVASTHANAM,SECUNDERABAD vs. ITO., EXEMPTION WARD-1(3), HYDERABAD

In the result, all the six appeals of the Assessee are allowed for statistical purposes

ITA 1385/HYD/2025[2016-17]Status: DisposedITAT Hyderabad12 Nov 2025AY 2016-17

Bench: Shri Vijay Pal Rao & Shri Manjunatha Gआ.अपी.सं /Ita Nos.1382 & 1384/Hyd./2025 िनधा"रण वष"/Assessment Years 2015-2016 & 2016-2017

For Appellant: Sri KVSSN Kumar, AdvocateFor Respondent: Dr. Sachin Kumar, Sr. AR
Section 10Section 147Section 15(1)Section 271BSection 6

192 years old temple and solely conducts religious activities and also published u/sec.6 of Telangana Charitable and Hindu 4 ITA.Nos.1380 to 1385/Hyd./2025 Religious Institutions and Endowment Act, 1987 and consequently, is under the administrative control of the Commissioner of Endowments Department of the State. Therefore, the assessee was under the bonafide belief that the income of the assessee

UJJAINI MAHAKALI DEVASTHANAM,SECUNDERABAD vs. ITO., EXEMPTION WARD-1(3), HYDERABAD

In the result, all the six appeals of the Assessee are allowed for statistical purposes

ITA 1383/HYD/2025[2015-16]Status: DisposedITAT Hyderabad12 Nov 2025AY 2015-16

Bench: Shri Vijay Pal Rao & Shri Manjunatha Gआ.अपी.सं /Ita Nos.1382 & 1384/Hyd./2025 िनधा"रण वष"/Assessment Years 2015-2016 & 2016-2017

For Appellant: Sri KVSSN Kumar, AdvocateFor Respondent: Dr. Sachin Kumar, Sr. AR
Section 10Section 147Section 15(1)Section 271BSection 6

192 years old temple and solely conducts religious activities and also published u/sec.6 of Telangana Charitable and Hindu 4 ITA.Nos.1380 to 1385/Hyd./2025 Religious Institutions and Endowment Act, 1987 and consequently, is under the administrative control of the Commissioner of Endowments Department of the State. Therefore, the assessee was under the bonafide belief that the income of the assessee