BharatTax.net
SearchITATHigh CourtsSupreme CourtPhrasesAI ResearchHistory

Filters

BharatTax.net

Free search engine for ITAT (Income Tax Appellate Tribunal) judgments across all 28 benches in India.

Quick Links

  • Search Judgments
  • Browse by Bench
  • Recent Judgments

About

BharatTax provides free access to Income Tax Appellate Tribunal orders for legal research and reference.

© 2026 BharatTax.net. All rights reserved.

301 results for “condonation of delay”+ Section 5(1)clear

Sorted by relevance

Chennai4,143Mumbai3,978Delhi3,114Kolkata2,190Pune1,825Bangalore1,681Ahmedabad1,389Hyderabad1,134Jaipur928Patna746Surat636Chandigarh572Indore538Nagpur518Cochin470Visakhapatnam421Raipur412Lucknow389Amritsar327Rajkot320Karnataka301Cuttack297Panaji201Agra147Calcutta105Guwahati104Dehradun97Jodhpur92Allahabad67Jabalpur64SC63Ranchi59Telangana47Varanasi37Andhra Pradesh17Rajasthan10Orissa9Kerala7Punjab & Haryana6Himachal Pradesh4A.K. SIKRI ROHINTON FALI NARIMAN2Gauhati1R.M. LODHA ANIL R. DAVE1A.K. SIKRI N.V. RAMANA1VIKRAMAJIT SEN SHIVA KIRTI SINGH1DIPAK MISRA R.K. AGRAWAL PRAFULLA C. PANT1

Key Topics

Section 234E80Section 26050Section 260A30TDS23Section 119(2)(b)21Condonation of Delay20Section 12A18Deduction15Section 80

M/S M.B. PATIL CONSTRUCTIONS LTD. vs. THE EXECUTIVE ENGINEER AND ANR

WP/223253/2020HC Karnataka15 Jul 2022

Bench: The Hon’Ble Mr.Justice S.Vishwajith Shetty W.P.No.223253/2020 (Gm-Res) C/W W.P.No.223254/2020 (Gm-Res), W.P.No.223255/2020 (Gm-Res), W.P.No.223256/2020 (Gm-Res) Between: M/S. M.B.Patil Constructions Ltd., Having Corporate Office At 2Nd Floor, Commercial Building No.1, Opp. Income Tax Building, Shankarsheth Road, Swaragate, Pune - 411 042, Maharashtra State. Rep. By Sri M.S.Mallikarjuna By His Gpa Holder, Sri Dhanaji Venkatrao Patil, Aged About 43 Years, Occ: Business, R/O Plot No.10, Konark Aditya Block, Golibar Maidan Chowk, Camp Pune - 411 001. …Petitioner

Section 34Section 34(3)Section 5

delay, if any, in filing of an application under Section 33(1)(a) of the said Act could not be condoned by invoking the provisions of Section 5

SYNDICATE BANK vs. THE DEPUTY COMMISSIONER OF INCOME TAX

WP/19398/2014HC Karnataka

Showing 1–20 of 301 · Page 1 of 16

...
14
Addition to Income13
Section 143(3)12
Exemption12
12 Jun 2015

Bench: The Hon’Ble Mr.Justice Aravind Kumar

Section 234E

5)The distinction between a tax and a fee lies primarily in the fact that a tax is levied as a part of the common burden while a fee is a payment for a special benefit or privilege. Fees confer a special capacity although the special advantage is secondary to the primary motive of regulation in the public interest. Public

M/S CATHODIC CONTROL CO LTD vs. UNION OF INDIA

WP/14294/2014HC Karnataka12 Jun 2015

Bench: The Hon’Ble Mr.Justice Aravind Kumar

Section 234E

5)The distinction between a tax and a fee lies primarily in the fact that a tax is levied as a part of the common burden while a fee is a payment for a special benefit or privilege. Fees confer a special capacity although the special advantage is secondary to the primary motive of regulation in the public interest. Public

CENTRAL POWER RESEARCH INSTITUTE vs. UNION OF INDIA

WP/15476/2014HC Karnataka12 Jun 2015

Bench: The Hon’Ble Mr.Justice Aravind Kumar

Section 234E

5)The distinction between a tax and a fee lies primarily in the fact that a tax is levied as a part of the common burden while a fee is a payment for a special benefit or privilege. Fees confer a special capacity although the special advantage is secondary to the primary motive of regulation in the public interest. Public

ADITHYA BIZORP SOLUTIONS INDIA PVT LTD vs. UNION OF INDIA

WP/6918/2014HC Karnataka12 Jun 2015

Bench: The Hon’Ble Mr.Justice Aravind Kumar

Section 234E

5)The distinction between a tax and a fee lies primarily in the fact that a tax is levied as a part of the common burden while a fee is a payment for a special benefit or privilege. Fees confer a special capacity although the special advantage is secondary to the primary motive of regulation in the public interest. Public

ECOLE SOLUTIONS PVT LTD vs. UNION OF INDIA

WP/14669/2014HC Karnataka12 Jun 2015

Bench: The Hon’Ble Mr.Justice Aravind Kumar

Section 234E

5)The distinction between a tax and a fee lies primarily in the fact that a tax is levied as a part of the common burden while a fee is a payment for a special benefit or privilege. Fees confer a special capacity although the special advantage is secondary to the primary motive of regulation in the public interest. Public

SRI. FATHERAJ SINGHVI vs. UNION OF INDIA

WP/41614/2014HC Karnataka12 Jun 2015

Bench: The Hon’Ble Mr.Justice Aravind Kumar

Section 234E

5)The distinction between a tax and a fee lies primarily in the fact that a tax is levied as a part of the common burden while a fee is a payment for a special benefit or privilege. Fees confer a special capacity although the special advantage is secondary to the primary motive of regulation in the public interest. Public

M/S MAHRISHI MELTCHEMS PRIVATE LIMITED vs. UNION OF INDIA

WP/53286/2014HC Karnataka12 Jun 2015

Bench: The Hon’Ble Mr.Justice Aravind Kumar

Section 234E

5)The distinction between a tax and a fee lies primarily in the fact that a tax is levied as a part of the common burden while a fee is a payment for a special benefit or privilege. Fees confer a special capacity although the special advantage is secondary to the primary motive of regulation in the public interest. Public

M/S NEW MEDIA COMPANY vs. UNION OF INDIA

WP/13065/2014HC Karnataka12 Jun 2015

Bench: The Hon’Ble Mr.Justice Aravind Kumar

Section 234E

5)The distinction between a tax and a fee lies primarily in the fact that a tax is levied as a part of the common burden while a fee is a payment for a special benefit or privilege. Fees confer a special capacity although the special advantage is secondary to the primary motive of regulation in the public interest. Public

SREE C B EDUCATIONAL AND CULTURAL TRUST vs. UNION OF INDIA

WP/38127/2014HC Karnataka12 Jun 2015

Bench: The Hon’Ble Mr.Justice Aravind Kumar

Section 234E

5)The distinction between a tax and a fee lies primarily in the fact that a tax is levied as a part of the common burden while a fee is a payment for a special benefit or privilege. Fees confer a special capacity although the special advantage is secondary to the primary motive of regulation in the public interest. Public

M/S. K K BROTHERS vs. UNION OF INDIA

WP/3725/2014HC Karnataka12 Jun 2015

Bench: The Hon’Ble Mr.Justice Aravind Kumar

Section 234E

5)The distinction between a tax and a fee lies primarily in the fact that a tax is levied as a part of the common burden while a fee is a payment for a special benefit or privilege. Fees confer a special capacity although the special advantage is secondary to the primary motive of regulation in the public interest. Public

M/S PRODIGY TECHNOVATIONS PVT LTD vs. UNION OF INDIA

WP/11889/2014HC Karnataka12 Jun 2015

Bench: The Hon’Ble Mr.Justice Aravind Kumar

Section 234E

5)The distinction between a tax and a fee lies primarily in the fact that a tax is levied as a part of the common burden while a fee is a payment for a special benefit or privilege. Fees confer a special capacity although the special advantage is secondary to the primary motive of regulation in the public interest. Public

M/S TEACHERS CO OPERATIVE BANK vs. UNION OF INDIA

WP/16939/2014HC Karnataka12 Jun 2015

Bench: The Hon’Ble Mr.Justice Aravind Kumar

Section 234E

5)The distinction between a tax and a fee lies primarily in the fact that a tax is levied as a part of the common burden while a fee is a payment for a special benefit or privilege. Fees confer a special capacity although the special advantage is secondary to the primary motive of regulation in the public interest. Public

DR V. NARAYANASWAMY vs. UNION OF INDIA

WP/10243/2014HC Karnataka12 Jun 2015

Bench: The Hon’Ble Mr.Justice Aravind Kumar

Section 234E

5)The distinction between a tax and a fee lies primarily in the fact that a tax is levied as a part of the common burden while a fee is a payment for a special benefit or privilege. Fees confer a special capacity although the special advantage is secondary to the primary motive of regulation in the public interest. Public

M/S. LAKSHMINIRMAN BANGALORE PVT.LTD vs. THE DEPUTY COMMISSIONER OF INCOME-TAX

WP/26589/2014HC Karnataka12 Jun 2015

Bench: The Hon’Ble Mr.Justice Aravind Kumar

Section 234E

5)The distinction between a tax and a fee lies primarily in the fact that a tax is levied as a part of the common burden while a fee is a payment for a special benefit or privilege. Fees confer a special capacity although the special advantage is secondary to the primary motive of regulation in the public interest. Public

MINTENT SERVICED APARTMENTS PVT LTD., vs. UNION OF INDIA

WP/25841/2014HC Karnataka12 Jun 2015

Bench: The Hon’Ble Mr.Justice Aravind Kumar

Section 234E

5)The distinction between a tax and a fee lies primarily in the fact that a tax is levied as a part of the common burden while a fee is a payment for a special benefit or privilege. Fees confer a special capacity although the special advantage is secondary to the primary motive of regulation in the public interest. Public

M/S PRAKASH BUS CORPORATION PVT LTD vs. THE DEPUTY COMMISSIONER OF

WP/37689/2014HC Karnataka12 Jun 2015

Bench: The Hon’Ble Mr.Justice Aravind Kumar

Section 234E

5)The distinction between a tax and a fee lies primarily in the fact that a tax is levied as a part of the common burden while a fee is a payment for a special benefit or privilege. Fees confer a special capacity although the special advantage is secondary to the primary motive of regulation in the public interest. Public

SRI CHANDRAKAR K KAMATH vs. THE DEPUTY COMMISSIONER OF

WP/23541/2014HC Karnataka12 Jun 2015

Bench: The Hon’Ble Mr.Justice Aravind Kumar

Section 234E

5)The distinction between a tax and a fee lies primarily in the fact that a tax is levied as a part of the common burden while a fee is a payment for a special benefit or privilege. Fees confer a special capacity although the special advantage is secondary to the primary motive of regulation in the public interest. Public

M/S NEW MEDIA COMPANY vs. UNION OF INDIA

WP/18788/2014HC Karnataka12 Jun 2015

Bench: The Hon’Ble Mr.Justice Aravind Kumar

Section 234E

5)The distinction between a tax and a fee lies primarily in the fact that a tax is levied as a part of the common burden while a fee is a payment for a special benefit or privilege. Fees confer a special capacity although the special advantage is secondary to the primary motive of regulation in the public interest. Public

M/S TEE ENN ENTERPRISES vs. UNION OF INDIA

WP/19762/2014HC Karnataka12 Jun 2015

Bench: The Hon’Ble Mr.Justice Aravind Kumar

Section 234E

5)The distinction between a tax and a fee lies primarily in the fact that a tax is levied as a part of the common burden while a fee is a payment for a special benefit or privilege. Fees confer a special capacity although the special advantage is secondary to the primary motive of regulation in the public interest. Public