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19 results for “condonation of delay”+ Section 138clear

Sorted by relevance

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Key Topics

Section 26322Section 143(3)14Section 14A12Section 12A11Addition to Income11Limitation/Time-bar9Condonation of Delay9Section 1478Section 138

MALA DHIRENDRA SINGH,BHOPAL vs. INCOME TAX OFFICER WARD 1(4), INDORE

In the result the “Impugned order” is set aside as and by

ITA 790/IND/2025[2014-15]Status: DisposedITAT Indore17 Apr 2026AY 2014-15

Bench: Shri B.M. Biyani & Shri Paresh M Joshi

Section 142(1)Section 144Section 147Section 148Section 246ASection 250Section 253Section 271(1)(c)

section 253 of the income tax Act 1961,[ herein after referred to as the Act for the sake of brevity] before this tribunal, as & by way of a second appeal .The Assessee is aggrieved by the order bearing No:-ITBA/NFAC/S/250/2025-26/1079308840(1) dated 05.08.2025 passed by the Ld. CIT(A) u/s 250 of the Act, which is hereinafter referred

7
Section 545
Revision u/s 2635
Section 2534

MALA DHIRENDRA SINGH,BHOPAL vs. INCOME TAX OFFICER, WARD 1(4), INDORE

In the result the “Impugned order” is set aside as and by

ITA 791/IND/2025[2014-15]Status: DisposedITAT Indore17 Apr 2026AY 2014-15

Bench: Shri B.M. Biyani & Shri Paresh M Joshi

Section 142(1)Section 144Section 147Section 148Section 246ASection 250Section 253Section 271(1)(c)

section 253 of the income tax Act 1961,[ herein after referred to as the Act for the sake of brevity] before this tribunal, as & by way of a second appeal .The Assessee is aggrieved by the order bearing No:-ITBA/NFAC/S/250/2025-26/1079308840(1) dated 05.08.2025 passed by the Ld. CIT(A) u/s 250 of the Act, which is hereinafter referred

M/S RANA & JOSHI BUILDTECH P LTD,INDORE vs. THE PCIT-1, BHOPAL

In the result, the appeal of the assessee is allowed

ITA 229/IND/2023[2015-16]Status: DisposedITAT Indore26 Sept 2024AY 2015-16

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanim/S. Rana & Joshi Buildtech Pr. Cit-1 Pvt. Ltd. Bhopal (Formerly Known As M/S Rana Buildtech Pvt. Ltd. ) Vs. 218 Civil Lines, Below Dainik Bhaskar Office Vidisha (Appellant / Assessee) (Respondent/ Revenue) Pan: Aafcr9858P Assessee By Shri S.N. Agrawal Ar Revenue By Shri Ram Kumar Yadav, Cit-Dr Date Of Hearing 11.09.2024 Date Of Pronouncement 26 .09.2024

Section 143(3)Section 263Section 271E

section 138 of the Negotiable Instruments Act, 1881 and any other laws, which prescribe period(s) of limitation for instituting proceedings, outer limits (within which the court or tribunal can condone delay

SMT PUSHPLATA CHANDRAWAT,INDORE vs. THE DCIT CPC , BANGLORE

In the result, the appeal of the assessee is dismissed

ITA 180/IND/2022[2018-19]Status: DisposedITAT Indore06 Apr 2023AY 2018-19

Bench: Shri.Vijay Pal Rao & Shri B.M. Biyaniassessment Year: 2018-19 Smt. Pushplata Chandrawat, V. The Deputy Commissioner Of Income Tax, Cpc, Bangalore. House No. 34-Bg, Scheme No. 74-C, Vijay Nagar, Indore Pan-Adapc8144L (Appellant) (Respondent) Assessee By: Anil Kumar Garg & Arpit Gaur, Ca Respondent By: Sh. Ashish Porwal, Sr. Dr Date Of Hearing: 01.03.2023 Date Of Pronouncement: 06.03.2023

For Appellant: Anil Kumar Garg & Arpit Gaur, CAFor Respondent: Sh. Ashish Porwal, Sr. DR
Section 12ASection 138Section 143(1)

section 138 of the Negotiable Instruments Act, 1881 and any other laws, which prescribe period(s) of limitation for instituting proceedings, outer limits (within which the court or tribunal can condone delay

SHRI BHAWANI SHANKAR PARASHAR,INDORE vs. THE DCIT/ACIT 1 (2), INDORE

In the result, appeal of assessee is allowed

ITA 411/IND/2022[2012-13]Status: DisposedITAT Indore21 Jun 2023AY 2012-13

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanishri Bhawani Shankar Pr. Cit-1 Prashar Indore 28, Lasudia Mori, Vijay Vs. Nagar, Indore (Appellant / Assessee) (Respondent/ Revenue) Pan: Bgbpp 2475 G Assessee By Shri S.N. Agrawal, Ar Revenue By Shri P.K. Mishra, Cit-Dr Date Of Hearing 02.05.2023 Date Of Pronouncement 21.06.2023

Section 263

section 138 of the Negotiable Instruments Act, 1881 and any other laws, which prescribe period(s) of limitation for instituting proceedings, outer limits (within which the court or tribunal can condone delay

RANVEER SINGH SURYAWANSHI,DHAR vs. ITO DHAR, DHAR

In the result “Impugned order” is set aside as and by way

ITA 641/IND/2025[2016-17]Status: DisposedITAT Indore19 Feb 2026AY 2016-17

Bench: Shri B.M. Biyani & Shri Paresh M Joshiranveer Singh Suryawanshi, Ito, Dhar बनाम/ Datwada Datwade, Vs. Indore, Mp (Pan:Awlps7673N) (Appellant) (Respondent) Assessee By Shri Ajay Tulsiyan,Ca & Ruchira Singhal, Ca Revenue By Shri Ashish Porwal, Sr.Dr Date Of Hearing 10.02.2026 Date Of Pronouncement 19.02.2026 आदेश/ O R D E R

Section 246Section 249Section 249(2)Section 249(3)Section 250Section 253Section 271(1)Section 271(1)(c)

condonation of delay. Hence, the appellant has not discharged the onus of "sufficient cause" within the meaning of section 249 of the I.T. Act. Hence, the delay in filing of appeal after 138

RAVI AGRAWAL,INDORE vs. THE PCIT-2, INDORE

In the result, appeal of assessee is dismissed

ITA 144/IND/2021[2015-16]Status: DisposedITAT Indore02 May 2023AY 2015-16

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniravi Agrawal Pr. Cit 101-102, Kanchan Vihar, Indore Vs. Niranjanpur, Indore (Appellant / Assessee) (Respondent/ Revenue) Pan: Aorpa 2161 B Assessee By None Revenue By Shri P.K. Mishra, Cit- Dr Date Of Hearing 19.04.2023 Date Of Pronouncement 02.05.2023

Section 12ASection 138Section 263Section 54

section 138 of the Negotiable Instruments Act, 1881 and any other laws, which prescribe period(s) of limitation for instituting proceedings, outer limits (within which the court or tribunal can condone delay

M/S LAURELS SCHOOL AND MANAGEMENT INSTITUTION P.LTD.,INDORE vs. DCIT 1(1), INDORE

In the result, the appeal of the assessee is dismissed

ITA 137/IND/2022[2018-19]Status: DisposedITAT Indore06 Apr 2023AY 2018-19

Bench: Shri.Vijay Pal Rao & Shri B.M. Biyaniassessment Year: 2018-19 M/S. Laurels School & V. The Deputy Commissioner Of Income Tax, Cpc, Bangalore. Management Institutions Pvt. Ltd. 7, Press Complex, A.B. Road, Behind Dainik Bhaskar Press, Indore. Pan-Aaacl4970D (Appellant) (Respondent) Assessee By: Anil Kumar Garg & Arpit Gaur, Ca Respondent By: Sh. Ashish Porwal, Sr. Dr Date Of Hearing: 01.03.2023 Date Of Pronouncement: 06.04.2023

For Appellant: Anil Kumar Garg & Arpit Gaur, CAFor Respondent: Sh. Ashish Porwal, Sr. DR
Section 12ASection 138Section 143(1)Section 36(1)(va)

section 138 of the Negotiable Instruments Act, 1881 and any other laws, which prescribe period(s) of limitation for instituting proceedings, outer limits (within which the court or tribunal can condone delay

SMT. MEHA JAIN,JALGAON vs. DCIT (CENTRAL), BHOPAL

In the result, appeal of assessee is allowed

ITA 996/IND/2019[2008-09]Status: DisposedITAT Indore24 May 2023AY 2008-09

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanismt. Meha Jain Dcit(Central) 40, Jay Nagar, Jilha Peth Bhopal Vs. Jalgaon Maharashtra (Appellant / Assessee) (Respondent/ Revenue) Pan: Aeipj 3170 N Assessee By Shri P.D. Nagar, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 18.05.2023 Date Of Pronouncement 24.05.2023

Section 127Section 132(1)Section 143(3)Section 148Section 153A

delay of 30 days in filing present appeal is condoned. The assessee has raised following grounds of appeal: “1. The learned CIT(A) failed to consider and adjudicate upon the additional ground raised by the appellant that under the facts and circumstances of the case and in law, the impugned order passed u/s 147 r.w.s. 143(3) is in contravention

PRAVEEN RATHORE,UJJAIN vs. ITO 1(1), UJJAIN

Appeal is allowed for statistical purpose, subject

ITA 872/IND/2025[2015-16]Status: DisposedITAT Indore17 Apr 2026AY 2015-16

Bench: Shri B.M. Biyani & Shri Paresh M. Joshiassessment Year:2015-16 Praveen Rathore, Ito -1(1) 138, Chimanganj, Ujjain बनाम/ Agar Road, Vs. Ujjain (Assessee/Appellant) (Revenue/Respondent) Pan: Amopr6951M Assessee By Shri Varun Mittal & Shri Kalash Goyal, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 15.04.2026 Date Of Pronouncement 17.04.2026

Section 143(2)Section 143(3)Section 250(6)Section 253(5)

138, Chimanganj, Ujjain बनाम/ Agar Road, Vs. Ujjain (Assessee/Appellant) (Revenue/Respondent) PAN: AMOPR6951M Assessee by Shri Varun Mittal & Shri Kalash Goyal, AR Revenue by Shri Ashish Porwal, Sr. DR Date of Hearing 15.04.2026 Date of Pronouncement 17.04.2026 आदेश/ O R D E R Per B.M. Biyani, A.M.: Feeling aggrieved by order of first-appeal dated 24.06.2024 passed by learned Commissioner

SHREEPAL HUMAD,INDORE vs. THE PR CIT-1, INDORE

In the result, appeal of assessee is allowed

ITA 125/IND/2021[2016-17]Status: DisposedITAT Indore21 Jun 2023AY 2016-17

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanishreepal Humad Pr. Cit-1 Near Civil Hospital, Bus Indore Vs. Stand Road, Manasa Madhya Pradesh (Appellant / Assessee) (Respondent/ Revenue) Pan: Aaxph1346 K Assessee By Shri Ashish Goyal & N.D. Patwa, Ars Revenue By Shri P.K. Mishra, Cit-Dr Date Of Hearing 13.04.2023 Date Of Pronouncement 21 .06.2023

Section 12ASection 138Section 263

section 138 of the Negotiable Instruments Act, 1881 and any other laws, which prescribe period(s) of limitation for instituting proceedings, outer limits (within which the court or tribunal can condone delay

DCIT 1(1), INDORE vs. M/S MAA UMIYA AGRITECH PVT. LTD. , INDORE

In the result, appeal of Revenue is dismissed

ITA 89/IND/2022[2012-13]Status: DisposedITAT Indore08 Jun 2023AY 2012-13

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanidcit 1(1) M/S. Maa Umiya Agritech Pvt. Ltd. Indore 119, A.B. Road, Aloo Pyaj Mandi, Vs. Indore (Appellant / (Revenue) (Assessee) Pan: Aabcn8230F Revenue By Shri P.K. Mishra, Cit-Dr Respondent By Shri S.S. Solanki, Ar Date Of Hearing 11.04.2023 Date Of Pronouncement 08.06.2023

Section 12ASection 138Section 144Section 145

section 138 of the Negotiable Instruments Act, 1881 and any other laws, which prescribe period(s) of limitation for instituting proceedings, outer limits (within which the court or tribunal can condone delay

MUKESH SHAH ,NAGPUR vs. PCIT-2, INDORE, INDORE

In the result, appeal of the assesse is dismissed in the above terms

ITA 3/IND/2022[2015-16]Status: DisposedITAT Indore04 May 2023AY 2015-16

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanimukesh Shah Pr. Cit 202, Silver Palm Apartment Indore Rpds Road, Laxmi Nagar Vs. Nagpur

Section 12ASection 138Section 143(3)Section 263Section 54

section 138 of the Negotiable Instruments Act, 1881 and any other laws, which prescribe period(s) of limitation for instituting proceedings, outer limits (within which the court or tribunal can condone delay

SEWA SAHKARI SAMMITTEE MARYADIT,BEED, MUNDI KHANDWA vs. PCIT-1, INDORE

In the result, appeal by the assesse is allowed

ITA 44/IND/2022[2016-17]Status: DisposedITAT Indore30 Oct 2023AY 2016-17

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanisewa Sahkari Sammittee Pr. Cit-2 Maryadit Beed Indore Vs. Beed Mundi Khandwa (Appellant / Assessee) (Revenue) Pan: Aaufs0703N Assessee By Shri Gagan Tiwari, Ar Revenue By Ms. Simran Bhullar, Cit-Dr Date Of Hearing 05.10.2023 Date Of Pronouncement 30.10.2023

Section 12ASection 138Section 143(3)Section 263

Section 138 of the Negotiable Instruments Act, 1881 and any other laws, which prescribe period(s) Page 2 of 32 Sewa Sahakari Sammittee Maryadit Beed Page 3 of 32 of limitation for instituting proceedings, outer limits (within which the court or tribunal can condone delay

NEK KARYA SEWA SAMITI,INDORE vs. CIT EXEMPTION, BHOPAL, BHOPAL

Appeal is allowed for statistical purpose

ITA 85/IND/2025[2024-25]Status: DisposedITAT Indore26 Mar 2025AY 2024-25

Bench: Shri Bhagirath Mal Biyani & Shri Paresh M Joshimember Nek Karya Sewa Samiti, Cit (Exemption), 138 A, 60 Feet Road, Bhopal Shanimandir Wali Gali, बनाम/ Dwarkapuri, Vs. Indore (Assessee/Appellant) (Revenue/Respondent) Pan: Aaean1998B Assessee By Shri Harsh Vijayvargia, Ar Revenue By Shri Ram Kumar Yadav, Cit-Dr Date Of Hearing 25.03.2025 Date Of Pronouncement 25.03.2025

Section 12ASection 253

138 A, 60 Feet Road, Bhopal Shanimandir Wali Gali, बनाम/ Dwarkapuri, Vs. Indore (Assessee/Appellant) (Revenue/Respondent) PAN: AAEAN1998B Assessee by Shri Harsh Vijayvargia, AR Revenue by Shri Ram Kumar Yadav, CIT-DR Date of Hearing 25.03.2025 Date of Pronouncement 25.03.2025 आदेश / O R D E R Per Paresh M Joshi, J.M.: This is an appeal filed by the assessee Under Section

DCIT !(1) INDORE, INDORE vs. AGRAWAL COAL CORPORATION (P) LTD., INDORE, INDORE

In the result all the three appeals of the revenue are

ITA 802/IND/2018[2013-14]Status: DisposedITAT Indore28 Nov 2019AY 2013-14

Bench: Hon’Ble Kul Bharat & Hon’Ble Manish Borad

Section 143(3)Section 14A

138 (enclosed at page 01 to page No.09 of the Case law Paper book). Relevant portion held that: “ There is a duty cast on the ITO to apply the relevant provisions of the Indian IT Act for the purpose of determining the true figure of the assesee’s taxable income and the consequential tax liability. Merely because the assessee fails

M/S AGRAWAL COAL CORP. PVT. LTD.,INDORE vs. DEPUTY COMMISSIONER OF INCOME TAX 1, INDORE

In the result all the three appeals of the revenue are

ITA 778/IND/2018[2012-13]Status: DisposedITAT Indore28 Nov 2019AY 2012-13

Bench: Hon’Ble Kul Bharat & Hon’Ble Manish Borad

Section 143(3)Section 14A

138 (enclosed at page 01 to page No.09 of the Case law Paper book). Relevant portion held that: “ There is a duty cast on the ITO to apply the relevant provisions of the Indian IT Act for the purpose of determining the true figure of the assesee’s taxable income and the consequential tax liability. Merely because the assessee fails

DEPUTY COMMISSIONER OF INCOME TAX 1, INDORE vs. M/S AGRAWAL COAL CORP. PVT. LTD., INDORE

In the result all the three appeals of the revenue are

ITA 801/IND/2018[2012-13]Status: DisposedITAT Indore28 Nov 2019AY 2012-13

Bench: Hon’Ble Kul Bharat & Hon’Ble Manish Borad

Section 143(3)Section 14A

138 (enclosed at page 01 to page No.09 of the Case law Paper book). Relevant portion held that: “ There is a duty cast on the ITO to apply the relevant provisions of the Indian IT Act for the purpose of determining the true figure of the assesee’s taxable income and the consequential tax liability. Merely because the assessee fails

DEPUTY COMMISSIONER OF INCOME TAX 1 (1), INDORE vs. M/S AGRAWAL COAL CORP. PVT. LTD., INDORE

In the result all the three appeals of the revenue are

ITA 803/IND/2018[2014-15]Status: DisposedITAT Indore28 Nov 2019AY 2014-15

Bench: Hon’Ble Kul Bharat & Hon’Ble Manish Borad

Section 143(3)Section 14A

138 (enclosed at page 01 to page No.09 of the Case law Paper book). Relevant portion held that: “ There is a duty cast on the ITO to apply the relevant provisions of the Indian IT Act for the purpose of determining the true figure of the assesee’s taxable income and the consequential tax liability. Merely because the assessee fails