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4 results for “condonation of delay”+ Section 114clear

Sorted by relevance

Mumbai155Chennai133Karnataka128Delhi108Kolkata78Bangalore57Hyderabad53Jaipur49Ahmedabad45Calcutta36Chandigarh35Panaji35Lucknow22Pune18Cochin16Indore12Cuttack12Varanasi10Raipur9Surat8Amritsar8Guwahati6Visakhapatnam5Allahabad5Jabalpur5Rajkot5Jodhpur4Nagpur3Agra3SC3Telangana2Andhra Pradesh1Orissa1Rajasthan1Patna1Gauhati1Dehradun1

Key Topics

Section 119Section 1546Section 143(1)5Section 143(1)(a)4Disallowance4Exemption3Rectification u/s 1543Condonation of Delay3Section 12A

DUSHKAL GO SEWA SAMITI,SUMERPUR vs. ITO (EXEMPTION), JODHPUR

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

ITA 5/JODH/2022[2018-19]Status: DisposedITAT Jodhpur06 Oct 2023AY 2018-19
Section 11Section 139(9)Section 143(1)Section 143(1)(a)Section 154

condoning the delay in filing COMMISSIONER OF Form 10B, the contents in the Form 10B is to be INCOME TAX (2023) 117 verified before granting exemption u/s. 11 of the TLC 069 (Hon’ble ITAT, Act to an assessee. We therefore of the considered Rajkot) opinion to set aside the matter to the file of the Assessing Officer to verify

DUSHKAL GO SEWA SAMITI,SUMERPUR vs. ITO (EXEMPTION), JODHPUR

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

2
Section 139(9)2
Addition to Income2
ITA 9/JODH/2022[2017-18]Status: DisposedITAT Jodhpur06 Oct 2023AY 2017-18
Section 11Section 139(9)Section 143(1)Section 143(1)(a)Section 154

condoning the delay in filing COMMISSIONER OF Form 10B, the contents in the Form 10B is to be INCOME TAX (2023) 117 verified before granting exemption u/s. 11 of the TLC 069 (Hon’ble ITAT, Act to an assessee. We therefore of the considered Rajkot) opinion to set aside the matter to the file of the Assessing Officer to verify

COUNTRY ART AND CRAFT LLP,JODHPUR vs. ACIT, CIRCLE-1, JODHPUR

In the result, the appeal of the assessee is allowed

ITA 85/JODH/2021[2015-16]Status: DisposedITAT Jodhpur08 Nov 2021AY 2015-16
For Appellant: ShriRajendra Jain, CAFor Respondent: Shri S.M. Joshi, JCIT DR
Section 139(1)Section 36(1)(va)

condoned and the appeal is admitted. 6. Following grounds have been raised in this appeal. That the appellate order dt.30.07.2021as passed by the CIT(A), 1. National Faceless Appeal Center, Delhi in the appellants case is bad in law and on facts as far as the addition sustained for Rs. 335836,00 is concerned which deserves to be vitiated

APNA GHAR ASHRAM,JODHPUR vs. DDIT, CPC / ITO, WARD (EXEMPTION), BANGALORE / JODHPUR

In the result, appeal of the Assessee is allowed

ITA 730/JODH/2024[2022-23]Status: DisposedITAT Jodhpur02 Jun 2025AY 2022-23

Bench: SHRI. LALIET KUMAR (Judicial Member), DR. MITHA LAL MEENA (Accountant Member)

For Appellant: Shri Rajendra Jain, AdvocateFor Respondent: Shri Karni Dan, Addl. CIT(Sr. D.R)
Section 11Section 12ASection 143(1)

114 Taxman 255/247 ITR 201 (SC) . The Bench of three learned judges in Nagpur Hotel Owners' Assn. (supra) rendered the following pertinent observations:- "6. It is abundantly clear from the wordings of sub-section (2) of Section 11 that it is mandatory for the person claiming the benefit of Section 11 to intimate to the assessing authority the particulars required