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15 results for “condonation of delay”+ Section 194Cclear

Sorted by relevance

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Key Topics

Section 201(1)28Section 13124Section 194C14Condonation of Delay10Section 143(3)9TDS9Deduction8Section 2637Section 26A6Disallowance

MAHATMA GANDHI STATE INSTITUTE OF RURAL DEVELOPEMENT,ADHARTAL vs. ACIT TDS, BHOPAL

Appeal is allowed for statistical purpose

ITA 820/IND/2024[2013-14]Status: DisposedITAT Indore24 Jun 2025AY 2013-14
Section 139Section 194CSection 194JSection 201Section 201(1)

delay of 151 days due to unavoidable circumstances. The case concerns the incorrect application of Section 194J instead of Section 194C for TDS deduction, leading to a demand for tax and interest.", "held": "The Tribunal condoned

SHREERAM CONSTRUCTIONS,BHOPAL vs. COMMISSIONER OF INCOME-TAX (APPEALS), DELHI

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

5
Section 2014
Addition to Income4
ITA 481/IND/2025[2013-14]Status: Disposed
ITAT Indore
27 Feb 2026
AY 2013-14

Bench: Shri B.M. Biyani & Shri Paresh M Joshishreeram Construction, Commissioner Of बनाम/ Shop No.2,New Shri Ram Income-Tax Vs. Parisar, Phase I Khajuri Kala, (Appeals) Bhopal, Bhopal (Pan:Abgfs5939P) (Appellant) (Respondent) Assessee By Shri Govind Rinwa, Ca Revenue By Shri Ashish Porwal, Sr.Dr Date Of Hearing 09.02.2026 Date Of Pronouncement 27.02.2026 आदेश/ O R D E R

Section 143(1)Section 143(3)Section 194CSection 2(22)Section 2(22)(e)Section 246ASection 250Section 253Section 37(1)Section 40

section 253 of the income tax Act 1961,[ herein after referred to as the Act for the sake of convenience & brevity] before this tribunal as and by way of a second appeal. The Assessee is aggrieved by the order bearing Number:-ITBA/NFAC/S/250/2023- 24/1055303506(1) dated 22/08/2023 passed by the Ld. CIT(A) u/s 250 of the Act, which is herein

DISTRICT ORGANISOR TRIBAL WELFARE BHOPAL,BHOPAL vs. INCOME TAX OFFICER (TDS)- 1, BHOPAL, BHOPAL

In the result appeals of the assessee are allowed for statistical

ITA 544/IND/2023[2014-15]Status: DisposedITAT Indore23 Jul 2024AY 2014-15

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 131Section 194CSection 201(1)Section 26A

condone the delay in filing appeal. 11. The appellant prays to delete the demand of tax and interest or to remand the case in the interest of justice.” 4. The Ld. AR of the assessee has submitted that the assessee acts as a Drawing & Disbursing Officer (DDO) and oversees the welfare programme undertaken by Govt. of Madhya Pradesh

DISTRICT ORGANISOR TRIBAL WELFARE BHOPAL,BHOPAL vs. INCOME TAX OFFICER (TDS)- 1, BHOPAL, BHOPAL

In the result appeals of the assessee are allowed for statistical

ITA 545/IND/2023[2015-16]Status: DisposedITAT Indore23 Jul 2024AY 2015-16

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 131Section 194CSection 201(1)Section 26A

condone the delay in filing appeal. 11. The appellant prays to delete the demand of tax and interest or to remand the case in the interest of justice.” 4. The Ld. AR of the assessee has submitted that the assessee acts as a Drawing & Disbursing Officer (DDO) and oversees the welfare programme undertaken by Govt. of Madhya Pradesh

DISTRICT ORGANISOR TRIBAL WELFARE BHOPAL,BHOPAL vs. INCOME TAX OFFICER (TDS)- 1, BHOPAL, BHOPAL

In the result appeals of the assessee are allowed for statistical

ITA 547/IND/2023[2017-18]Status: DisposedITAT Indore23 Jul 2024AY 2017-18

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 131Section 194CSection 201(1)Section 26A

condone the delay in filing appeal. 11. The appellant prays to delete the demand of tax and interest or to remand the case in the interest of justice.” 4. The Ld. AR of the assessee has submitted that the assessee acts as a Drawing & Disbursing Officer (DDO) and oversees the welfare programme undertaken by Govt. of Madhya Pradesh

DISTRICT ORGANISOR TRIBAL WELFARE BHOPAL,BHOPAL vs. INCOME TAX OFFICER (TDS)-1, BHOPAL, BHOPAL

In the result appeals of the assessee are allowed for statistical

ITA 542/IND/2023[2012-13]Status: DisposedITAT Indore23 Jul 2024AY 2012-13

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 131Section 194CSection 201(1)Section 26A

condone the delay in filing appeal. 11. The appellant prays to delete the demand of tax and interest or to remand the case in the interest of justice.” 4. The Ld. AR of the assessee has submitted that the assessee acts as a Drawing & Disbursing Officer (DDO) and oversees the welfare programme undertaken by Govt. of Madhya Pradesh

DISTRICT ORGANISOR TRIBAL WELFARE BHOPAL,BHOPAL vs. INCOME TAX OFFICER (TDS)- 1, BHOPAL, BHOPAL

In the result appeals of the assessee are allowed for statistical

ITA 546/IND/2023[2016-17]Status: DisposedITAT Indore23 Jul 2024AY 2016-17

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 131Section 194CSection 201(1)Section 26A

condone the delay in filing appeal. 11. The appellant prays to delete the demand of tax and interest or to remand the case in the interest of justice.” 4. The Ld. AR of the assessee has submitted that the assessee acts as a Drawing & Disbursing Officer (DDO) and oversees the welfare programme undertaken by Govt. of Madhya Pradesh

DISTRICT ORGANISOR TRIBAL WELFARE BHOPAL,BHOPAL vs. INCOME TAX OFFICER (TDS)- 1, BHOPAL, BHOPAL

In the result appeals of the assessee are allowed for statistical

ITA 543/IND/2023[2013-14]Status: DisposedITAT Indore23 Jul 2024AY 2013-14

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 131Section 194CSection 201(1)Section 26A

condone the delay in filing appeal. 11. The appellant prays to delete the demand of tax and interest or to remand the case in the interest of justice.” 4. The Ld. AR of the assessee has submitted that the assessee acts as a Drawing & Disbursing Officer (DDO) and oversees the welfare programme undertaken by Govt. of Madhya Pradesh

ADIM JATI SEWA SAHAKARI SAMITI MARYA KHEDI SAWLIGAD,KHEDISAWLIGARH (BETUL) vs. COMMISSIONER OF INCOME-TAX (APPEALS), INCOME TAX DEPARTMENT (FACELESS UNIT)

Appeals are allowed as and by way of remand\nback to the file of CIT(A)

ITA 654/IND/2024[2019-20]Status: DisposedITAT Indore19 Mar 2025AY 2019-20
Section 194CSection 194HSection 250Section 253Section 80P

condonation of delay of 65 days in preferring the first\nappeal.\n4.4 In the premises self-out hereinabove, we are of the considered\nopinion that it would be just, fair and convenient and in over all\ninterest of the ends of justice that the impugned order be set\naside and matter be relegated back to the file

ADIM JATI SEWA SAHAKARI SAMITI MARYA KHEDI SAWLIGAD,KHEDISAWLIGARH (BETUL) vs. ASSESSMENT UNIT , FACELESS

Appeals are allowed as and by way of remand\nback to the file of CIT(A)

ITA 653/IND/2024[2018-19]Status: DisposedITAT Indore19 Mar 2025AY 2018-19
Section 194CSection 194HSection 250Section 253Section 80P

condonation of delay of 65 days in preferring the first\nappeal.\n4.4 In the premises self-out hereinabove, we are of the considered\nopinion that it would be just, fair and convenient and in over all\ninterest of the ends of justice that the impugned order be set\naside and matter be relegated back to the file

THE ACIT, CIRCLE 2(1), INDORE vs. M/S SURYA INFRA VENTURE PVT. LTD., INDORE

ITA 216/IND/2021[2010-11]Status: DisposedITAT Indore24 Nov 2022AY 2010-11

Bench: Ms. Madhumita Roy & Shri Bhagirath Mal Biyani

Section 143(3)Section 37Section 40A(3)Section 40a

condoned. 5 Surya Infraventure ITA 216 of 2021 and others 5. Brief facts as culled out from the records are that the assessee is a private limited company engaged in the business of government works contract for construction of roads. The income-tax return of the assessee for the A.Y. 2010-11 was filed on 15.10.2010 declaring total income

THE ACIT, CENTRAL-1, INDORE vs. M/S SURYA INFRA VENTURE PVT. LTD., INDORE

ITA 232/IND/2021[2012-13]Status: DisposedITAT Indore24 Nov 2022AY 2012-13

Bench: Ms. Madhumita Roy & Shri Bhagirath Mal Biyani

Section 143(3)Section 37Section 40A(3)Section 40a

condoned. 5 Surya Infraventure ITA 216 of 2021 and others 5. Brief facts as culled out from the records are that the assessee is a private limited company engaged in the business of government works contract for construction of roads. The income-tax return of the assessee for the A.Y. 2010-11 was filed on 15.10.2010 declaring total income

THE AIT,ENTRAL-1, INDORE vs. SURYA INFRAVENTURE P LTD, INDORE

ITA 217/IND/2021[201-13]Status: DisposedITAT Indore24 Nov 2022

Bench: Ms. Madhumita Roy & Shri Bhagirath Mal Biyani

Section 143(3)Section 37Section 40A(3)Section 40a

condoned. 5 Surya Infraventure ITA 216 of 2021 and others 5. Brief facts as culled out from the records are that the assessee is a private limited company engaged in the business of government works contract for construction of roads. The income-tax return of the assessee for the A.Y. 2010-11 was filed on 15.10.2010 declaring total income

SHRI JANKILAL,UJJAIN vs. PCIT-1, INDORE

ITA 175/IND/2022[2017-18]Status: DisposedITAT Indore18 Apr 2023AY 2017-18

Bench: Ms. Suchitra Kamble & Shri B.M. Biyani(Conducted Through Virtual Court) Assessment Year: 2017-18 Jankilal Pr.Cit-1 बनाम/ 12, Chimanganj Mandi Indore Agar Road, Ujjain Vs. (Appellant / Assessee) (Respondent / Revenue) Pan: Aczpj 2632 A Assessee By Shri Manoj Fadnis, Ar Revenue By Shri P.K. Mishra, Cit-Dr Date Of Hearing 08.02.2023 Date Of Pronouncement 18.04.2023

Section 143(3)Section 201Section 201(1)Section 263Section 40Section 80I

condone the delay and proceed for hearing. 4. Briefly stated the facts are such that the assessee submitted return of income of relevant AY 2017-18 on 31.10.2017 which was subjected to scrutiny assessment. Finally, the Ld. AO completed the assessment u/s 143(3) at the returned income. Subsequently, the Ld. PCIT examined the record of assessment-proceeding and viewed

SHAKUNTALA DAGA,UJJAIN vs. ITO 2(2) UJJAIN, UJJAIN

In the result, the appeal filed by the assessee is allowed

ITA 251/IND/2021[2015-16]Status: DisposedITAT Indore28 Jul 2022AY 2015-16

Bench: Ms. Madhumita Roy & Shri Bhagirath Mal Biyani

For Appellant: Shri Manish Dafria, A.RFor Respondent: Shri P. K. Mitra, CIT D.R
Section 143(3)Section 194CSection 263

condone the delay in preferring the appeal before us by the assessee. 4. The brief facts leading to the case is this that the assessment under Section 143(3) of the Act was completed on 23.05.2017 upon assessing income of the assessee at Rs. 12,57,250/- as against the returned income