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481 results for “condonation of delay”+ Section 10(14)clear

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Key Topics

Condonation of Delay56Addition to Income53Section 12A49Section 143(3)42Section 26330Section 14729Section 271B29Section 25028Section 11

NIRMAL KUMAR AGRAWAL,JAIPUR vs. DCIT, CIRCLE - 4 , JAIPUR

In the result, the appeal of the assessee is allowed

ITA 1224/JPR/2024[2013-2014]Status: DisposedITAT Jaipur13 Feb 2025AY 2013-2014
For Appellant: Sh. Tarun Mittal, CAFor Respondent: Mrs. Swapnil Parihar, JCIT-DR
Section 133ASection 147Section 148Section 68Section 69C

10 Nirmal Kumar Agrawal vs. DCIT fact that the appeal was not filed came to his knowledge when the show cause notice for levy of penalty was received by the assessee and therefore, that delay was there in the filling the appeal before him. 5.1 The ld. AR of the assessee argued that even

LALITA DEVI SHARMA,JAIPUR vs. ITO, WARD-7(1), JAIPUR, JAIPUR

Showing 1–20 of 481 · Page 1 of 25

...
27
Disallowance26
Exemption24
Limitation/Time-bar22

In the result, the appeal of the assessee is allowed

ITA 1410/JPR/2024[2020-21]Status: DisposedITAT Jaipur28 Apr 2025AY 2020-21

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, आयकर अपील सं. / ITA No. 1410/JP/2024 निर्धारण वर्ष / Assessment Year : 2020-21 Lalita Devi Sharma Murlidhar Sharma Dhani Vs. Harsaura, Baskhoh, Jaipur Baskho, Jaipur अपीलार्थी / Appellant बनाम स्थायी लेखा सं. / जीआईआर सं./PAN/GIR No.: HCPPS 0547 Q प्रत्यर्थी / Respondent निर्धारिती की ओर से / Assessee by: Sh. Rajendra Sisodia, CA राजस्व की ओर से / Revenue by : Mrs. Swapnil Parihar, JCIT-DR सुनवाई की तारीख / Date of Hear

For Appellant: Sh. Rajendra Sisodia, CAFor Respondent: Mrs. Swapnil Parihar, JCIT-DR
Section 142(1)Section 143(2)Section 143(3)

14 SCC 81 held that sufficient cause means a cause for which a party could not be blamed for his absence. A party should not have acted with negligence or lack of bona fides. Degree of proof is less in case of good cause whereas it is higher in case of sufficient cause. In the matter of Ramlal v. Rewa

RAM DEV DAIYA,JAIPUR vs. ITO WD-1, JHUNJHUNU

ITA 1280/JPR/2025[2020-21]Status: DisposedITAT Jaipur01 Jan 2026AY 2020-21

Bench: The Tribunal. Learned Counsel For The Assessee Referred To The Contents Of The Application While Orally Making Out A Case Of There Being

For Appellant: Sh. R.S. Poonia, CAFor Respondent: Sh. Gautam Singh Choudhary
Section 250Section 5

condonation of delay. 15. That the calculation chart of period of delay is as follows:- 9 Ram Dev Daiya 16. That the Other Reasons:- (i). Assessee is a retired salaried, Senior Citizen. So, the demand of Rs. 3,15,998/ is very huge amount caused hardship. (ii). The demand raised without following the Natural Justice and the addition is without

SHRI BHANWAR LAL KHICHI,AJMER vs. INCOME TAX OFFICER, WARD-2-3, AJMER

In the result, the appeal of the assessee is allowed

ITA 1201/JPR/2018[2013-14]Status: DisposedITAT Jaipur06 Jan 2020AY 2013-14
For Appellant: Shri S. R. Sharma (C.A.) &For Respondent: Shri B.K. Gupta (CIT) a
Section 10Section 22

14 M/s Singhania University vs. CIT(E) (a) not served upon him; or (b) not served upon him in time; or (c) served upon him in an improper manner: Provided that nothing contained in this section shall apply where the assessee has raised such objection before the completion of such assessment or reassessment.” It was submitted by the ld CIT/DR

VISHNU PAREEK,JAIPUR vs. CIT(A), JAIPUR

In the result, appeal of the assessee is allowed for statistical purpose

ITA 292/JPR/2022[2009-10]Status: DisposedITAT Jaipur20 Apr 2023AY 2009-10

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Sh. Mahendra Gargieya (Adv.)For Respondent: Smt Chanchal Meena (Addl. CIT)
Section 142(1)Section 143(2)Section 147Section 148

section of the I.T. Act, 1961—Assessee preferred rectification application to AO to rectify his order for Assessment Year 1994-95 and Assessment Year 1996-97— Rectification application was rejected by AO—CIT(A) upheld order of AO— Assessee filed application for condonation of delay in filling appeal against order of CIT(A)—Tribunal held that assessee simply put responsibility

RAJASTHAN STATE BHARAT SCOUT AND GUIDE,JAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX HOLDING CHARGE OF ITO EXEMPTIONS, JAIPUR

In the result, both the appeals of the assessee are partly allowed

ITA 381/JPR/2025[2010-11]Status: DisposedITAT Jaipur16 Jul 2025AY 2010-11

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri Nitesh Kumar Gupta, CAFor Respondent: Shri Gautam Singh Choudhary, Addl.CIT-DR
Section 11(5)

14. It is also submitted that appellant submitted the Form 10 to Id CIT Exemption (for AY 2010-11) with delay condonation request, however same has been rejected. 15 Further, it is humbly submitted that all the information which is covered under the Form 10 was duly available with the Id AO. Copy of Balance Sheet, Income and Expenditure Account

RAJASTHAN STATE BHARAT SCOUT AND GUIDE,JAIPUR vs. INCOME-TAX OFFICER (EXEMPTION), JAIPUR

In the result, both the appeals of the assessee are partly allowed

ITA 382/JPR/2025[2011-12]Status: DisposedITAT Jaipur16 Jul 2025AY 2011-12

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri Nitesh Kumar Gupta, CAFor Respondent: Shri Gautam Singh Choudhary, Addl.CIT-DR
Section 11(5)

14. It is also submitted that appellant submitted the Form 10 to Id CIT Exemption (for AY 2010-11) with delay condonation request, however same has been rejected. 15 Further, it is humbly submitted that all the information which is covered under the Form 10 was duly available with the Id AO. Copy of Balance Sheet, Income and Expenditure Account

VIVEK SHIKSHA SAMITI,JAIPUR vs. ITO, EXEMPTION - 1,, JAIPUR

In the result ground no. 2 raised by the assessee stands

ITA 1134/JPR/2024[2014-15]Status: DisposedITAT Jaipur18 Oct 2024AY 2014-15

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA. No. 1134 & 1135/JPR/2024 fu/kZkj.k o"kZ@Assessment Years : 2014-15 & 2016-17 Vivek Shiksha Samiti Jobner Road, Kalwar, VIA Jhotwara, Jaipur. cuke Vs. The ITO, Exemption-1, Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AABTV0361Q vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri Mukesh Khandelwal (C.A.) jktLo dh vksj ls@ Revenue by : Shri Gatum Singh Choudhary

For Appellant: Shri Mukesh Khandelwal (C.A.)For Respondent: Shri Gatum Singh Choudhary (JCIT)
Section 143(1)

14-27) wherein on similar facts it was held that in case of charitable institutions wherein there is no provision of distribution of profit amongst the members thereof provisions of section 164(2) are applicable which is a specific section for charging tax on charitable and religious trust and same is not governed by provisions of section

RAGHAV DANGAYACH,JAIPUR vs. ITO WARD 4(1) JPR, JAIPUR

15. As a result, the application seeking condonation of delay is hereby dismissed

ITA 993/JPR/2025[2021-22]Status: DisposedITAT Jaipur26 Sept 2025AY 2021-22

Bench: SHRIGAGAN GOYAL (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)

For Appellant: Shri S.B. Natani, C.AFor Respondent: Shri Gaurav Awasthi, JCIT
Section 143(1)Section 250

condone the inordinate delay in filing the proposed appeal. 34. The Special Leave Petition, as such, lacks merit and is dismissed.” 14. Here, the record would reveal that during pendency of the appeal before Learned CIT(A), the applicant remained non compliant despite issuance of four notices issued under section 250 of the Act, during the period from

SHAILENDRA GARG,SRIGANGANAGAR vs. ACIT/DCIT CIRCLE 6, JAIPUR, JAIPUR

In the result, the appeals of the assesseeare allowed for statistical purposes as indicated hereinabove

ITA 1563/JPR/2024[2016-17]Status: DisposedITAT Jaipur07 Mar 2025AY 2016-17

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

Section 202Section 271(1)Section 271(1)(b)Section 271BSection 271FSection 40Section 80C

14 appeals have been filed by the assessee against different orders of the ld. CIT(A) detailing it as under:- SHAILENDRA GARG VS ACIT, CIRCLE-6, JAIPUR ITA Nos. A.Y. CIT(A) order dated Decision by CIT(A) Delay made in filing the appeal before ITAT 7/JP/2025 2011-12 CIT(A)-2, Jaipur dated Dismissed the 3140 days

SHAILENDRA GARG,SRIGANGANAGAR vs. ACIT/DCIT CIRCLE 6, JAIPUR, JAIPUR

In the result, the appeals of the assesseeare allowed for statistical purposes as indicated hereinabove

ITA 1559/JPR/2024[2015-16]Status: DisposedITAT Jaipur07 Mar 2025AY 2015-16

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

Section 202Section 271(1)Section 271(1)(b)Section 271BSection 271FSection 40Section 80C

14 appeals have been filed by the assessee against different orders of the ld. CIT(A) detailing it as under:- SHAILENDRA GARG VS ACIT, CIRCLE-6, JAIPUR ITA Nos. A.Y. CIT(A) order dated Decision by CIT(A) Delay made in filing the appeal before ITAT 7/JP/2025 2011-12 CIT(A)-2, Jaipur dated Dismissed the 3140 days

SHAILENDRA GARG,SRIGANGANAGAR vs. ACIT/DCIT CIRCLE 6, JAIPUR, JAIPUR

In the result, the appeals of the assesseeare allowed for statistical purposes as indicated hereinabove

ITA 1557/JPR/2024[2015-16]Status: DisposedITAT Jaipur07 Mar 2025AY 2015-16

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

Section 202Section 271(1)Section 271(1)(b)Section 271BSection 271FSection 40Section 80C

14 appeals have been filed by the assessee against different orders of the ld. CIT(A) detailing it as under:- SHAILENDRA GARG VS ACIT, CIRCLE-6, JAIPUR ITA Nos. A.Y. CIT(A) order dated Decision by CIT(A) Delay made in filing the appeal before ITAT 7/JP/2025 2011-12 CIT(A)-2, Jaipur dated Dismissed the 3140 days

SHAILENDRA GARG,SRIGANGANAGAR vs. ADDITIONAL/JOINT/DEPUTY/ASSISTANT COMMISSIONER OF INCOME TAX/INCOME TAX OFFICER, DELHI

In the result, the appeals of the assesseeare allowed for statistical purposes as indicated hereinabove

ITA 1561/JPR/2024[2016-17]Status: DisposedITAT Jaipur07 Mar 2025AY 2016-17

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

Section 202Section 271(1)Section 271(1)(b)Section 271BSection 271FSection 40Section 80C

14 appeals have been filed by the assessee against different orders of the ld. CIT(A) detailing it as under:- SHAILENDRA GARG VS ACIT, CIRCLE-6, JAIPUR ITA Nos. A.Y. CIT(A) order dated Decision by CIT(A) Delay made in filing the appeal before ITAT 7/JP/2025 2011-12 CIT(A)-2, Jaipur dated Dismissed the 3140 days

SHAILENDRA GARG,SRIGANGANAGAR vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 6, JAIPUR, JAIPUR

In the result, the appeals of the assesseeare allowed for statistical purposes as indicated hereinabove

ITA 8/JPR/2025[2011-12]Status: DisposedITAT Jaipur07 Mar 2025AY 2011-12

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

Section 202Section 271(1)Section 271(1)(b)Section 271BSection 271FSection 40Section 80C

14 appeals have been filed by the assessee against different orders of the ld. CIT(A) detailing it as under:- SHAILENDRA GARG VS ACIT, CIRCLE-6, JAIPUR ITA Nos. A.Y. CIT(A) order dated Decision by CIT(A) Delay made in filing the appeal before ITAT 7/JP/2025 2011-12 CIT(A)-2, Jaipur dated Dismissed the 3140 days

SHAILENDRA GARG,SIRGANGANAGAR vs. ADDITIONAL/JOINT/DEPUTY/ASSISTANT COMMISSIONER OF INCOME TAX/INCOME TAX OFFICER, DELHI

In the result, the appeals of the assesseeare allowed for statistical purposes as indicated hereinabove

ITA 1560/JPR/2024[2015-16]Status: DisposedITAT Jaipur07 Mar 2025AY 2015-16

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

Section 202Section 271(1)Section 271(1)(b)Section 271BSection 271FSection 40Section 80C

14 appeals have been filed by the assessee against different orders of the ld. CIT(A) detailing it as under:- SHAILENDRA GARG VS ACIT, CIRCLE-6, JAIPUR ITA Nos. A.Y. CIT(A) order dated Decision by CIT(A) Delay made in filing the appeal before ITAT 7/JP/2025 2011-12 CIT(A)-2, Jaipur dated Dismissed the 3140 days

SHAILENDRA GARG,SRIGANGANAGAR vs. ACIT/DCIT CIRCLE 6, JAIPUR, JAIPUR

In the result, the appeals of the assesseeare allowed for statistical purposes as indicated hereinabove

ITA 1558/JPR/2024[2015-16]Status: DisposedITAT Jaipur07 Mar 2025AY 2015-16

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

Section 202Section 271(1)Section 271(1)(b)Section 271BSection 271FSection 40Section 80C

14 appeals have been filed by the assessee against different orders of the ld. CIT(A) detailing it as under:- SHAILENDRA GARG VS ACIT, CIRCLE-6, JAIPUR ITA Nos. A.Y. CIT(A) order dated Decision by CIT(A) Delay made in filing the appeal before ITAT 7/JP/2025 2011-12 CIT(A)-2, Jaipur dated Dismissed the 3140 days

SHAILENDRA GARG,SRIGANGANAGAR vs. INCOME TAX OFFICER WARD -6(2), JAIPUR, JAIPUR

In the result, the appeals of the assesseeare allowed for statistical purposes as indicated hereinabove

ITA 6/JPR/2025[2012-13]Status: DisposedITAT Jaipur07 Mar 2025AY 2012-13

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

Section 202Section 271(1)Section 271(1)(b)Section 271BSection 271FSection 40Section 80C

14 appeals have been filed by the assessee against different orders of the ld. CIT(A) detailing it as under:- SHAILENDRA GARG VS ACIT, CIRCLE-6, JAIPUR ITA Nos. A.Y. CIT(A) order dated Decision by CIT(A) Delay made in filing the appeal before ITAT 7/JP/2025 2011-12 CIT(A)-2, Jaipur dated Dismissed the 3140 days

SHAILENDRA GARG,JAIPUR vs. ACIT/DCIT, CIRCLE 6, JAIPUR, JAIPUR

In the result, the appeals of the assesseeare allowed for statistical purposes as indicated hereinabove

ITA 1564/JPR/2024[2016-17]Status: DisposedITAT Jaipur07 Mar 2025AY 2016-17

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

Section 202Section 271(1)Section 271(1)(b)Section 271BSection 271FSection 40Section 80C

14 appeals have been filed by the assessee against different orders of the ld. CIT(A) detailing it as under:- SHAILENDRA GARG VS ACIT, CIRCLE-6, JAIPUR ITA Nos. A.Y. CIT(A) order dated Decision by CIT(A) Delay made in filing the appeal before ITAT 7/JP/2025 2011-12 CIT(A)-2, Jaipur dated Dismissed the 3140 days

SHAILENDRA GARG,SRIGANGANAGAR vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 6, JAIPUR

In the result, the appeals of the assesseeare allowed for statistical purposes as indicated hereinabove

ITA 7/JPR/2025[2011-12]Status: DisposedITAT Jaipur07 Mar 2025AY 2011-12

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

Section 202Section 271(1)Section 271(1)(b)Section 271BSection 271FSection 40Section 80C

14 appeals have been filed by the assessee against different orders of the ld. CIT(A) detailing it as under:- SHAILENDRA GARG VS ACIT, CIRCLE-6, JAIPUR ITA Nos. A.Y. CIT(A) order dated Decision by CIT(A) Delay made in filing the appeal before ITAT 7/JP/2025 2011-12 CIT(A)-2, Jaipur dated Dismissed the 3140 days

SHAILENDRA GARG,SRIGANGANAGAR vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 6, JAIPUR, NCR BUILDING, STATUE CIRCLE, JAIPUR

In the result, the appeals of the assesseeare allowed for statistical purposes as indicated hereinabove

ITA 1555/JPR/2024[2014-15]Status: DisposedITAT Jaipur07 Mar 2025AY 2014-15

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

Section 202Section 271(1)Section 271(1)(b)Section 271BSection 271FSection 40Section 80C

14 appeals have been filed by the assessee against different orders of the ld. CIT(A) detailing it as under:- SHAILENDRA GARG VS ACIT, CIRCLE-6, JAIPUR ITA Nos. A.Y. CIT(A) order dated Decision by CIT(A) Delay made in filing the appeal before ITAT 7/JP/2025 2011-12 CIT(A)-2, Jaipur dated Dismissed the 3140 days