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5 results for “condonation of delay”+ Section 54clear

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Key Topics

Section 143(1)7Section 234E5Section 2644Section 114Section 200A4Section 1473Section 1442Section 2542Addition to Income

RAI SAHAB BHAIYALAL DUBEY EDUCATIONAL AND MEDICAL CHARITABLE TRUST,JABALPUR vs. INCOME TAX OFFICER (EXEMPTION), JABALPUR

In the result, the appeal is partly allowed for statistical purposes

ITA 186/JAB/2024[2020-21]Status: DisposedITAT Jabalpur10 Mar 2026AY 2020-21

Bench: Shri Anadee Nath Misshra

Section 11Section 11(2)Section 11ASection 12ASection 143(1)

54,427.80 was fully covered within the permissible 15% accumulation, leaving no taxable surplus of income over expenditure. 3. In lieu of para 1 & 2 above sum of Rs 17,41,999/- towards capital expenditure was not reported erroneously with non-capital (revenue) expenditure of Rs 1,13,23,157/- at Sl. No 1. If this capital expenditure

ADMINISTRATIVE OFFICER , CUSTOMS & CENTRAL EXCISE ,JABALPUR vs. ITO (TDS)-2, JABALPUR, JABALPUR

2
Natural Justice2
Condonation of Delay2
Penalty2

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

ITA 4/JAB/2023[2013-14]Status: DisposedITAT Jabalpur18 Sept 2023AY 2013-14

Bench: Shri Om Prakash Kant & Shri Pavan Kumar Gadale

For Appellant: Shri Shidharth Seth.Adv. ARFor Respondent: Shri.RajeshKumarGupta.Sr.DR
Section 154Section 156Section 190Section 200(3)Section 200ASection 200A(1)(c)Section 203ASection 204Section 234ESection 285

condone the delay and admit the appeals. 3. Since the issues involved in these appeals are common and identical, hence are clubbed, heard and consolidated order is passed. For the sake of convenience, we shall take up the ITA No.4/JAB/2023 for the A.Y.2013-14(Quarter-4) as a lead case and the facts narrated. The assessee has raised the following grounds

AVNISH KUMAR GUPTA,SIDHI vs. INCOME TAX OFFICER, REWA

In the result, the assessee’s appeals are allowed for statistical purposes

ITA 54/JAB/2021[2009-10]Status: DisposedITAT Jabalpur16 Feb 2022AY 2009-10

Bench: Sh. Sanjay Arora, Hon'Ble

Section 143(2)Section 143(3)Section 147Section 148(1)Section 271(1)(c)

delay was condoned, and considering the fact of non-representation before the Assessing Officer (AO), with the assessee furnishing a paper-book (containing 79 pages), including written submissions, before him on 02/01/2020 (PB pg. 2), a remand report was sought by the ld. CIT(A) from the AO on 02/01/2020 itself (PB pg. 1). And who, vide his communication dated

AVNISH KUMAR GUPTA,SIDHI vs. INCOME TAX OFFICER WARD-2, REWA, REWA

In the result, the assessee’s appeals are allowed for statistical purposes

ITA 56/JAB/2021[2009-10]Status: DisposedITAT Jabalpur16 Feb 2022AY 2009-10

Bench: Sh. Sanjay Arora, Hon'Ble

Section 143(2)Section 143(3)Section 147Section 148(1)Section 271(1)(c)

delay was condoned, and considering the fact of non-representation before the Assessing Officer (AO), with the assessee furnishing a paper-book (containing 79 pages), including written submissions, before him on 02/01/2020 (PB pg. 2), a remand report was sought by the ld. CIT(A) from the AO on 02/01/2020 itself (PB pg. 1). And who, vide his communication dated

RAJMATA KAVITESHWARI DEVI,SATNA vs. INCOMETAX OFFICER , SATNA

ITA 107/JAB/2024[2014-15]Status: DisposedITAT Jabalpur12 Mar 2026AY 2014-15

Bench: Shri Kul Bharat & Shri Anadee Nath Misshra

Section 144Section 147Section 254Section 264

condonation of delay in filing the appeal before him without appreciating that the delay in filing the appeal was bona fide, beyond the control of the appellant and the appellant was not benefitted from filing the appeal belatedly and even otherwise after the order passed by Hon'ble High court which was implemented by the learned PCIT the date