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35 results for “condonation of delay”+ Section 22clear

Sorted by relevance

Chennai1,161Delhi1,135Mumbai1,047Kolkata707Pune688Bangalore460Hyderabad452Ahmedabad389Jaipur368Patna199Karnataka185Chandigarh176Nagpur175Visakhapatnam164Surat152Amritsar126Raipur119Indore118Cochin99Lucknow93Cuttack88Panaji69Calcutta53Rajkot46SC39Jodhpur35Guwahati34Agra34Telangana26Allahabad17Varanasi13Dehradun12Jabalpur12Ranchi6Orissa5Himachal Pradesh4Rajasthan4Andhra Pradesh3A.K. SIKRI ROHINTON FALI NARIMAN2A.K. SIKRI N.V. RAMANA1Kerala1DIPAK MISRA R.K. AGRAWAL PRAFULLA C. PANT1Gauhati1

Key Topics

Section 234E61Section 12A39Section 1126Section 200A25Section 15424Condonation of Delay22Addition to Income15Section 143(1)14Section 147

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

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

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

22 ITO Vs Laxmanarayan Dev ITAT Ahmedabad held that benefit of exemption Shrishan Seva Khendra under section 11 of the Income Tax Act cannot be (Hon’ble ITAT, denied merely on account of delay in furnishing of Ahmedabad) audit report in Form No. 10B. 23 Calcutta Management The Hon’ble Calcutta bench of the Tribunal held that the Audit Report

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

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

Showing 1–20 of 35 · Page 1 of 2

13
Disallowance13
Limitation/Time-bar12
Section 139(1)10
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

22 ITO Vs Laxmanarayan Dev ITAT Ahmedabad held that benefit of exemption Shrishan Seva Khendra under section 11 of the Income Tax Act cannot be (Hon’ble ITAT, denied merely on account of delay in furnishing of Ahmedabad) audit report in Form No. 10B. 23 Calcutta Management The Hon’ble Calcutta bench of the Tribunal held that the Audit Report

MR. NEERAJ PALIWAL,RAJSAMAND vs. ITO, WARD-2, RAJSAMAND

In the result, all these appeals of the assessee are allowed

ITA 9/JODH/2021[2008-09]Status: DisposedITAT Jodhpur01 Nov 2021AY 2008-09

Bench: Shri Sandeep Gosain & Shri Vikram Singh Yadav

Section 144Section 147Section 253(3)Section 68

22-05- 2017 to 24-03-2021 in fling the present appeal and admit the same for adjudication in the interest of justice. 6. On the other hand, the ld DR has raised objection about condonation of delay and submitted that the facts and reasons stated by the assessee for condoning the delay are not sufficient to condone the delay

MR. NEERAJ PALIWAL,RAJSAMAND vs. ITO, WARD-2, RAJSAMAND

In the result, all these appeals of the assessee are allowed

ITA 8/JODH/2021[2007-08]Status: DisposedITAT Jodhpur01 Nov 2021AY 2007-08

Bench: Shri Sandeep Gosain & Shri Vikram Singh Yadav

Section 144Section 147Section 253(3)Section 68

22-05- 2017 to 24-03-2021 in fling the present appeal and admit the same for adjudication in the interest of justice. 6. On the other hand, the ld DR has raised objection about condonation of delay and submitted that the facts and reasons stated by the assessee for condoning the delay are not sufficient to condone the delay

MR. NEERAJ PALIWAL,RAJSAMAND vs. ITO, WARD-2, RAJSAMAND

In the result, all these appeals of the assessee are allowed

ITA 7/JODH/2021[2006-07]Status: DisposedITAT Jodhpur01 Nov 2021AY 2006-07

Bench: Shri Sandeep Gosain & Shri Vikram Singh Yadav

Section 144Section 147Section 253(3)Section 68

22-05- 2017 to 24-03-2021 in fling the present appeal and admit the same for adjudication in the interest of justice. 6. On the other hand, the ld DR has raised objection about condonation of delay and submitted that the facts and reasons stated by the assessee for condoning the delay are not sufficient to condone the delay

MR. NEERAJ PALIWAL,RAJSAMAND vs. ITO, WARD-2, RAJSAMAND

In the result, all these appeals of the assessee are allowed

ITA 11/JODH/2021[2010-11]Status: DisposedITAT Jodhpur01 Nov 2021AY 2010-11

Bench: Shri Sandeep Gosain & Shri Vikram Singh Yadav

Section 144Section 147Section 253(3)Section 68

22-05- 2017 to 24-03-2021 in fling the present appeal and admit the same for adjudication in the interest of justice. 6. On the other hand, the ld DR has raised objection about condonation of delay and submitted that the facts and reasons stated by the assessee for condoning the delay are not sufficient to condone the delay

MR. NEERAJ PALIWAL,RAJSAMAND vs. ITO, WARD-2, RAJSAMAND

In the result, all these appeals of the assessee are allowed

ITA 10/JODH/2021[2009-10]Status: DisposedITAT Jodhpur01 Nov 2021AY 2009-10

Bench: Shri Sandeep Gosain & Shri Vikram Singh Yadav

Section 144Section 147Section 253(3)Section 68

22-05- 2017 to 24-03-2021 in fling the present appeal and admit the same for adjudication in the interest of justice. 6. On the other hand, the ld DR has raised objection about condonation of delay and submitted that the facts and reasons stated by the assessee for condoning the delay are not sufficient to condone the delay

SUBHASH CHAND JAIN ,JODHPUR vs. ACIT, CIRCLE-1, JODHPUR

In the result the appeal of the assessee is allowed

ITA 111/JODH/2020[2013-14]Status: DisposedITAT Jodhpur28 Jan 2021AY 2013-14

Bench: Shri Sandeep Gosain & Shri Manoj Kumar Aggarwal

Section 250

condone the delay of 487 days in filing the appeal and admit the appeal for hearing. 18 ITA 111 & 112/Jodh/2020 Subhash Chand Jain. Vs ACIT 20. In this appeal, the assessee has raised the following grounds of appeal: “1. That under the facts and circumstances of the case, the ld CIT(A) has erred in sustaining the NP rate

SUBHASH CHAND JAIN ,JODHPUR vs. ACIT, CIRCLE-1, JODHPUR

In the result the appeal of the assessee is allowed

ITA 112/JODH/2020[2014-15]Status: DisposedITAT Jodhpur28 Jan 2021AY 2014-15

Bench: Shri Sandeep Gosain & Shri Manoj Kumar Aggarwal

Section 250

condone the delay of 487 days in filing the appeal and admit the appeal for hearing. 18 ITA 111 & 112/Jodh/2020 Subhash Chand Jain. Vs ACIT 20. In this appeal, the assessee has raised the following grounds of appeal: “1. That under the facts and circumstances of the case, the ld CIT(A) has erred in sustaining the NP rate

SARDA DEVI CHECHANI,UDAIPUR vs. ITO TDS , UDAIPU

In the result, the appeals of the assessee are allowed for statistical purposes

ITA 126/JODH/2021[2012-13]Status: DisposedITAT Jodhpur23 Aug 2023AY 2012-13
Section 206CSection 5

22 Tax World 415 (JP) where the filing was delayed because the son of the Managing Director had become victim of some misdeeds committed by the Holigans, particularly when on the similar points in the earlier four years, the appeals were filed in time. In the instant case also, the appeal could not be filed in time because

SARDA DEVI CHECHANI,UDAIPUR vs. ITO TDS, UDAIPUR

In the result, the appeals of the assessee are allowed for statistical purposes

ITA 127/JODH/2021[2013-14]Status: DisposedITAT Jodhpur23 Aug 2023AY 2013-14
Section 206CSection 5

22 Tax World 415 (JP) where the filing was delayed because the son of the Managing Director had become victim of some misdeeds committed by the Holigans, particularly when on the similar points in the earlier four years, the appeals were filed in time. In the instant case also, the appeal could not be filed in time because

SARDA DEVI CHECHANI,UDAIPUR vs. ITO TDS, UDAIPUR

In the result, the appeals of the assessee are allowed for statistical purposes

ITA 125/JODH/2021[2011-12]Status: DisposedITAT Jodhpur23 Aug 2023AY 2011-12
Section 206CSection 5

22 Tax World 415 (JP) where the filing was delayed because the son of the Managing Director had become victim of some misdeeds committed by the Holigans, particularly when on the similar points in the earlier four years, the appeals were filed in time. In the instant case also, the appeal could not be filed in time because

MUNICIPAL BOARD,PHALODI vs. JCIT-TDS, JODHPUR

In the result, appeal in ITA No

ITA 106/JODH/2019[2016-17 (26Q-1)]Status: DisposedITAT Jodhpur25 Nov 2019

Bench: Shri N.K. Saini & Shri Sandeep Gosain

For Appellant: Shri Bhawani Singh Bhati, AdvocateFor Respondent: Shri Girish Mehta, JCIT DR
Section 139Section 139(9)Section 154Section 200ASection 201(1)Section 201(2)Section 234E

22 Under sub-section (2), it is further provided that the amount of fees referred to in sub-section (1) shall not exceed the amount of tax deductible or collectable, as the case may be. Sub-section (3) further lays down that the amount of fees referred to in sub- section (1) shall be paid before delivering or causing

MUNICIPAL BOARD,PHALODI vs. JCIT,TDS, JODHPUR

In the result, appeal in ITA No

ITA 112/JODH/2019[2017-18 (26 Q - 4)]Status: DisposedITAT Jodhpur25 Nov 2019

Bench: Shri N.K. Saini & Shri Sandeep Gosain

For Appellant: Shri Bhawani Singh Bhati, AdvocateFor Respondent: Shri Girish Mehta, JCIT DR
Section 139Section 139(9)Section 154Section 200ASection 201(1)Section 201(2)Section 234E

22 Under sub-section (2), it is further provided that the amount of fees referred to in sub-section (1) shall not exceed the amount of tax deductible or collectable, as the case may be. Sub-section (3) further lays down that the amount of fees referred to in sub- section (1) shall be paid before delivering or causing

MUNICIPAL BOARD,PHALODI vs. JCIT,TDS, JODHPUR

In the result, appeal in ITA No

ITA 110/JODH/2019[2017-18 (26 Q-2)]Status: DisposedITAT Jodhpur25 Nov 2019

Bench: Shri N.K. Saini & Shri Sandeep Gosain

For Appellant: Shri Bhawani Singh Bhati, AdvocateFor Respondent: Shri Girish Mehta, JCIT DR
Section 139Section 139(9)Section 154Section 200ASection 201(1)Section 201(2)Section 234E

22 Under sub-section (2), it is further provided that the amount of fees referred to in sub-section (1) shall not exceed the amount of tax deductible or collectable, as the case may be. Sub-section (3) further lays down that the amount of fees referred to in sub- section (1) shall be paid before delivering or causing

MUNICIPAL BOARD,PHALODI vs. JCIT,TDS, JODHPUR

In the result, appeal in ITA No

ITA 107/JODH/2019[2016-17 (26 Q-2)]Status: DisposedITAT Jodhpur25 Nov 2019

Bench: Shri N.K. Saini & Shri Sandeep Gosain

For Appellant: Shri Bhawani Singh Bhati, AdvocateFor Respondent: Shri Girish Mehta, JCIT DR
Section 139Section 139(9)Section 154Section 200ASection 201(1)Section 201(2)Section 234E

22 Under sub-section (2), it is further provided that the amount of fees referred to in sub-section (1) shall not exceed the amount of tax deductible or collectable, as the case may be. Sub-section (3) further lays down that the amount of fees referred to in sub- section (1) shall be paid before delivering or causing

MUNICIPAL BOARD,PHALODI vs. JCIT,TDS, JODHPUR

In the result, appeal in ITA No

ITA 111/JODH/2019[2017-18 (26Q - 3)]Status: DisposedITAT Jodhpur25 Nov 2019

Bench: Shri N.K. Saini & Shri Sandeep Gosain

For Appellant: Shri Bhawani Singh Bhati, AdvocateFor Respondent: Shri Girish Mehta, JCIT DR
Section 139Section 139(9)Section 154Section 200ASection 201(1)Section 201(2)Section 234E

22 Under sub-section (2), it is further provided that the amount of fees referred to in sub-section (1) shall not exceed the amount of tax deductible or collectable, as the case may be. Sub-section (3) further lays down that the amount of fees referred to in sub- section (1) shall be paid before delivering or causing

MUNICIPAL BOARD,PHALODI vs. JCIT,TDS, JODHPUR

In the result, appeal in ITA No

ITA 109/JODH/2019[2017-18 (26 Q- 1)]Status: DisposedITAT Jodhpur25 Nov 2019

Bench: Shri N.K. Saini & Shri Sandeep Gosain

For Appellant: Shri Bhawani Singh Bhati, AdvocateFor Respondent: Shri Girish Mehta, JCIT DR
Section 139Section 139(9)Section 154Section 200ASection 201(1)Section 201(2)Section 234E

22 Under sub-section (2), it is further provided that the amount of fees referred to in sub-section (1) shall not exceed the amount of tax deductible or collectable, as the case may be. Sub-section (3) further lays down that the amount of fees referred to in sub- section (1) shall be paid before delivering or causing

DEPUTY INSPECTOR GENERAL STATION HEADQUARTER BSF,BIKANER vs. JCIT (TDS), RANGE, JODHPUR

In the result, appeals of the assessee are dismissed

ITA 302/JODH/2019[2015-16]Status: DisposedITAT Jodhpur26 Nov 2019AY 2015-16

Bench: Shri N.K. Saini & Shri Sandeep Gosain

For Appellant: Shri Rajendra Jain, AdvocateFor Respondent: Shri Girish Mehta, JCIT DR
Section 200Section 200ASection 234E

22 Under sub-section (2), it is further provided that the amount of fees referred to in sub-section (1) shall not exceed the amount of tax deductible or collectable, as the case may be. Sub-section (3) further lays down that the amount of fees referred to in sub- section (1) shall be paid before delivering or causing

SMT. SARLA SINGHVI CHARITABLE SOCIETY,UDAIPUR vs. ITO, EXEMPTION WARD, UDAIPUR

In the result, the appeal of the assessee is allowed

ITA 59/JODH/2023[2019-20]Status: DisposedITAT Jodhpur04 Oct 2023AY 2019-20
Section 11Section 11(2)Section 11(5)Section 115Section 119(2)(b)Section 12ASection 139Section 143(1)Section 234A

condonation of delay order u/s 119(2)(b) passed by Ld. CIT(Exemption), Jaipur. 2. The ld. CIT (Appeals) has grossly erred on facts and in law while charging interest u/s 234A/B/C of Rs. 117392/-. 3. The appellant reserves rights to add/alter/amend/withdrawn any/all ground of the appeal.” 3. Brief facts of the case are that the assessee is a trust