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8 results for “condonation of delay”+ Section 194Hclear

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Key Topics

Section 26310Section 1447Section 1476Section 271(1)(b)6Section 1486Section 12A6Addition to Income5Section 194H4Section 142(1)4

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

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)

Section 250 r.w.s. 251 of the IT Act. The CIT(A) ought to have condoned the delay in preferring the appeal as there is no allegation that delay in filing the appeal is mala fide or it is deliberate, rather it is bona fide based on reasons beyond the control of the assessee. It is further submitted that an assessee

Condonation of Delay4
Disallowance3
Unexplained Investment2

SHIV VEGPRO PRIVATE LIMITED ,KOTA vs. PCIT-UDAIPUR , UDAIPUR

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

ITA 1014/JPR/2024[2017-18]Status: DisposedITAT Jaipur28 Jan 2025AY 2017-18
For Appellant: Shri Mahendra Gargieya, (Adv.) &For Respondent: Mrs. Alka Gautam, (CIT-DR)
Section 147Section 263Section 36(1)(va)Section 43B

condone the delay of 96\ndays in filing the appeals by the assessee in view of the decision of\nHon'ble Supreme Court in the case of Collector, land Acquisition\nvs. Mst. Katiji and Others, 167 ITR 471 (SC) as the assessee was\nprevented by sufficient cause.\n4. The fact as culled out from the records is that M/s Shiv

ZILA PARYAWARN SUDHAR SAMITI,JHUNJHUNU vs. CIT(EXEMPTION), JAIPUR

In the result, the appeal of the assessee is allowed

ITA 3/JPR/2021[2020-21]Status: DisposedITAT Jaipur11 Mar 2022AY 2020-21
For Appellant: Shri Rajeev Sogani, CAFor Respondent: Shri Sanjay Dhariwal. CIT
Section 12ASection 2(15)Section 5

condonation of delay in filing the appeal is allowed. 4. The assessee has raised following grounds of appeal. ‘’1. In the facts and circumstances of the case and in law the ld. CIT(Exemptions), Jaipur has erred in withdrawing the registration u/s 12AA of the I.T. Act, 1961. The action of the ld. CIT(Exemptions) is illegal, unjustified, arbitrary

MONIKA JAIN,JAIPUR vs. ITO, WARD-6(1), JAIPUR

In the result the appeal of the assessee is allowed

ITA 1147/JPR/2025[2016-17]Status: DisposedITAT Jaipur12 Nov 2025AY 2016-17

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Sh. Ashish Goyal, CAFor Respondent: Sh. Gautam Singh Choudhary, Addl. CIT
Section 142(1)Section 143(2)Section 144Section 251

condone the delay of 231 days in filing the appeal by the assessee in view of the decision of Hon’ble Supreme Court in the case of Collector, land Acquisition vs. Mst. Katiji and Others, 167 ITR 471 (SC) as the assessee is prevented by sufficient cause. 6. Succinctly, the fact as culled out from the records is that

SANGA AUTOMOBILES (P) LTD,JAIPUR vs. THE ACIT, CIRCLE - 7,, JAIPUR

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

ITA 911/JPR/2024[2017-2018]Status: DisposedITAT Jaipur04 Oct 2024AY 2017-2018

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

For Appellant: Shri Tarun Mittal (C.A.)For Respondent: Shri Anoop Singh (Addl.CIT) a
Section 144Section 250

section 144 of the Income Tax Act, [Here in after referred as “Act” ] by the AO. 2 Sanga Automobiles (P) Ltd. vs. ACIT 2.1 At the outset of hearing, the Bench observed that there is delay of 249 days in filing of the appeal by the assessee for which the ld. AR of the assessee filed an application for condonation

JAI SINGH JADEJA,KOTA vs. ITO-WARD-2(1) KOTA, KOTA

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

ITA 1169/JPR/2024[2023-24]Status: DisposedITAT Jaipur03 Oct 2024AY 2023-24

Bench: Sh. Sandep Gosain & Dr. M. L. Meena

For Appellant: C. P. ChawlaFor Respondent: Sh. Gautam Singh Choudhary, JCIT
Section 143(1)Section 194HSection 199

delay is condoned and appeal is admitted for adjudication on merits of the case. 3. The ld. counsel for the assessee has submitted that the ld. JCIT(A) was not justified in confirming the finding of the AO in order passed u/s 143(1) of the Act by restricting the credit of TDS at Rs.43,464/- as against the claimed

SUNRISE REALCONSULTANCY PRIVATE LIMITED ,ALWAR vs. INCOME TAX OFFICER, WARD-BHIWADI, BHIWADI

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

ITA 1307/JPR/2024[2013-24]Status: DisposedITAT Jaipur08 May 2025AY 2013-24

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Sh. S. L. Poddar, AdvFor Respondent: Sh. Gautam Singh Choudhary, Addl. CIT
Section 142(1)Section 144Section 147Section 148Section 194HSection 271(1)(b)Section 69

delay is condoned. 4.2 I have gone through the assessment order and record available. Brief facts of the case are that the reassessment of Sunrise Real consultancy Private Limited for A.Y. 2013-14, conducted under Section 147 of the Income Tax Act, 1961. The assessee company did not file its return for A.Y. 2013-14, despite significant transactions, including- Purchase

SUNRISE REALCONSULTANCY PRIVATE LIMITED ,BHIWADI vs. INCOME TAX OFFICER, WARD-BHIWADI, BHIWADI

ITA 1308/JPR/2024[2013-14]Status: DisposedITAT Jaipur08 May 2025AY 2013-14
For Appellant: Sh. S. L. Poddar, AdvFor Respondent: Sh. Gautam Singh Choudhary, Addl. CIT
Section 142(1)Section 144Section 147Section 148Section 194HSection 271(1)(b)Section 69

delay\nis condoned.\n4.2 I have gone through the assessment order and record available. Brief facts of\nthe case are that the reassessment of Sunrise Real consultancy Private Limited\nfor A.Y. 2013-14, conducted under Section 147 of the Income Tax Act, 1961. The\nassessee company did not file its return for A.Y. 2013-14, despite significant\ntransactions, including- Purchase