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9 results for “condonation of delay”+ Section 36(1)(viii)clear

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Key Topics

Section 234E10Section 26310Section 143(3)9Condonation of Delay8Addition to Income5Section 80P(2)(d)4Section 200A4Section 454Section 40A(3)

SUPREME TRANSPORT COMPANY,INDORE vs. ITO TDS-II, INDORE

In the result, all the appeals filed by the assessees are allowed

ITA 914/IND/2024[2013-14]Status: DisposedITAT Indore13 Oct 2025AY 2013-14

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

Section 200(3)Section 200ASection 234E

36 (Appeal Memo). This is the 2nd round of litigation for the same issue. The brief facts to 2. understand these cases are as under: (i) The assessee/appellant filed Statements of TDS in Form No. 24Q for Q-2 & Q-3 of Financial Year 2012-13 after a delay of 81 days & 44 days respectively. The AO processed the Statements

SUPREME TRANSPORT COMPANY,INDORE vs. ITO TDS-II, INDORE

In the result, all the appeals filed by the assessees are allowed

ITA 917/IND/2024[2013-14]Status: Disposed
3
Section 40a3
Penalty3
Disallowance3
ITAT Indore
13 Oct 2025
AY 2013-14

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

Section 200(3)Section 200ASection 234E

36 (Appeal Memo). This is the 2nd round of litigation for the same issue. The brief facts to 2. understand these cases are as under: (i) The assessee/appellant filed Statements of TDS in Form No. 24Q for Q-2 & Q-3 of Financial Year 2012-13 after a delay of 81 days & 44 days respectively. The AO processed the Statements

KUSUM YADAV,INDORE vs. PCIT (1), INDORE

In the result, the appeal of the assessee bearing ITA No

ITA 511/IND/2024[2014-15]Status: DisposedITAT Indore24 Apr 2025AY 2014-15

Bench: Sh. Bagirath Mal Biyani & Sh. Udayan Das Gupta

Section 143(3)Section 250(6)Section 253(1)Section 263

36 by I.T.A. No.511/Ind/2024 7 Assessment Year: 2014-15 the assessee , through his Ld. AR , under same email id shailendrasolanki132@gmail.com , on 12th December, 2023, and the Ld. AR of the assessee Mr Solanki , is before the tribunal today representing the matter. 5.3 The Ld. DR, further submitted that the cause for delay in appeal filing, stated by the assessee

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

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

SITARAM MUCHHALA,MARDANA vs. ITO KHARGONE, KHARGONE

ITA 661/IND/2025[2018-19]Status: DisposedITAT Indore27 Feb 2026AY 2018-19

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

Section 142(1)Section 147Section 148Section 246ASection 250Section 253Section 45Section 56Section 57

36 against the “Impugned Order” which are as under:- “1. On the facts and circumstances of the case and in law, the Ld. NFAC erred in upholding the addition of Rs. 24,79,657/-under section 45, made to the income of the appellant. 2. On the facts and circumstances of the case and in law, the Ld. NFAC erred

ADIM JATI SEWA SAHKARI SAMITI MYDT JOBAT,ALIRAJPUR vs. FACELESS ASSESSMENT OFFICER, ALIRAJPUR

ITA 663/IND/2025[2020-21]Status: DisposedITAT Indore27 Mar 2026AY 2020-21

Bench: Shri B.M. Biyani & Shri Paresh M. Joshiadim Jati Sewa Sahkari Samiti National Faceless बनाम/ Mydt., Assessment Centre Vs. 01, Jobat, Jobat, Delhi Alirajpur (Assessee/Appellant) (Revenue/Respondent) Pan: Aaala0577E Assessee By Shri P.D. Nagar, Ar Revenue By Shri Ashish Porwal, Sr. Dr

Section 143(3)Section 253(5)Section 80P(2)(d)Section 80P(4)

36). 2. The registry has informed that the present appeal is delayed by 181 days and therefore time-barred. The assessee has filed an application/ Page 1 of 34 Adim Jati Sewa Sahkari Samiti Mydt. affidavit for condonation of delay; the same is scanned and re-produced for an immediate reference: Page 2 of 34 Adim Jati Sewa Sahkari Samiti

SHRI GYANENDRA SINGH JADON,INDORE vs. DCIT 1(1), BHOPAL

In the result, this appeal of assessee is partly allowed

ITA 40/IND/2020[2009-10]Status: DisposedITAT Indore24 Aug 2022AY 2009-10

Bench: Ms. Madhumita Roy & Shri B.M. Biyani(Conducted Through Virtual Court) Assessment Year: 2009-10 Shri Gyanendra Singh Jadon Dcit-1(1) M-4, Radio Colony, Bhopal बनाम Indore /Vs. (Appellant / Assessee) (Respondent / Revenue) Pan: Aespj9459E Assessee By Shri Anil Kamal Garg & Arpit Gaur, Ars Revenue By Shri Aditya Shukla, Sr. Dr Date Of Hearing 06.07.2022 Date Of Pronouncement 24.08.2022

Section 143(3)Section 147

delay is condoned and appeal was proceeded for hearing. 3. Precisely stated the facts are such that a search u/s 132 of the Act was conducted at the premises of one Shri Mukesh Sharma on 21.07.2008 wherein certain documents were seized on the basis of which it was inferred that Shri Mukesh Sharma was a contractor-cum-liasoning agent