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183 results for “condonation of delay”+ Section 50clear

Sorted by relevance

Mumbai886Chennai802Delhi696Kolkata531Bangalore343Ahmedabad324Hyderabad302Jaipur247Pune207Chandigarh187Karnataka183Surat150Nagpur106Indore93Visakhapatnam92Amritsar91Raipur81Lucknow80Rajkot79Cochin57Cuttack48Calcutta45Patna36SC26Jodhpur23Telangana23Agra19Varanasi17Panaji14Guwahati13Allahabad12Jabalpur12Dehradun7Orissa5Rajasthan5Ranchi4Himachal Pradesh2Andhra Pradesh1A.K. SIKRI ROHINTON FALI NARIMAN1Punjab & Haryana1A.K. SIKRI N.V. RAMANA1

Key Topics

Section 234E84Section 260A34Section 26029TDS23Revision u/s 26314Addition to Income11Penalty9Section 119(2)(b)5Section 80H

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 of the Limitation Act.” 21. The learned Additional Advocate General appearing for the respondents during the course of his arguments has pointed out that the judgment in the case of MKU Limited

M/S SHARAVATHY CONDUCTORS vs. THE CHIEF COMMISSIONER OF

Showing 1–20 of 183 · Page 1 of 10

...
5
Section 158B4
Section 80I4
Section 9(2)3
WP/28376/2017
HC Karnataka
24 Oct 2017

Bench: The Hon’Ble Dr.Justice Vineet Kothari W.P.No.28376/2017 (T-It) Between

Section 119(2)(b)Section 139(5)Section 80HSection 80I

delay in filing returns claiming refund and returns claiming carry forward of loss and set-off thereof under section 119(2)(b) of the Income-tax Act, (the Act) the present Circular is being issued containing comprehensive guidelines on the conditions for condonation and the procedure to be followed for deciding such matters. 2. The Principal Commissioners of Income- tax/Commissioners

SMT. DR. SUDHA KRISHNASWAMY vs. CHIEF COMMISSIONER OF INCOME TAX

WP/15891/2016HC Karnataka27 Mar 2018

Bench: The Chief Commissioner Of Income Tax

Section 119(2)(b)Section 195Section 54

50 YEARS R/AT No.385, TROY DEL WAY WILLIAMSVILLE, NEW YORK 14221 UNITED STATES OF AMERICA. ... PETITIONER [BY SRI BALRAM R. RAO, ADV.] AND: 1. CHIEF COMMISSIONER OF INCOME TAX (INTL. TAXN), SOUTH ZONE, BANGALORE CENTRAL REVENUE BUILDING, QUEEN’S ROAD BANGALORE-560001, KARNATAKA. 2. COMMISSIONER OF INCOME TAX (INTL. TAXN), SOUTH ZONE BANGALORE INTERNATIONAL TAXATION, 6TH FLOOR R.P. BUILDING, NRUPATHUNGA

M/S SUMAN vs. THE PRINCIPAL COMMISSIONER OF INCOME TAX-5

WP/5740/2018HC Karnataka20 Feb 2018

Bench: The Hon’Ble Dr Justice Vineet Kothari

Section 119(2)(b)

Section 119(2)(b) of the Income Tax Act, 1961, seeking condonation of delay in payment of 3rd Instalment of the tax amount declared by the petitioner assessee under the Income Disclosure Scheme, 2016 (IDS 2016). 2. The learned counsel for the petitioner assessee submitted before the Court that though the first and second instalments were paid within the stipulated

SRI. M SEETHAPATHY RAO vs. UNION OF INDIA

WP/24241/2018HC Karnataka13 Jun 2018

Bench: The Hon’Ble Mr. Justice B. Veerappa

Section 73Section 78Section 85

50,000/- being 7.5% of the tax demand through State Bank of India. Thereafter appeal came to be filed on 31.8.2017 after 10 consultancy. The delay was due to the aforesaid reasons and not intentional. The said aspect has not been considered by the 2nd respondent – appellate authority. The appellate authority proceeded to dismiss the appeal on the ground that

M/S. THE KOLAR & CHICKBALLAPUR vs. THE ASST. COMMISSIONER

The appeal stands disposed of as indicated above

ITA/280/2015HC Karnataka01 Sept 2021

Bench: S.SUJATHA,RAVI V HOSMANI

Section 119(2)(b)Section 143(3)Section 154Section 260Section 260A

delay of one day in filing the return ought to have been condoned and no powers under Section 154 of the Act would have been invoked. Referring to the judgment of the Hon’ble Apex Court in the case of T.S. Balaram, - 7 - ITO vs. Volkart Brothers reported in (1971) 82 ITR 50

SARVODAYA EDUCATION TRUST vs. THE UNION OF INDIA

WP/39434/2013HC Karnataka03 Aug 2017

Bench: The Hon'Ble Mr. Justice Ashok B. Hinchigeri

Section 1Section 2(1)

50 to challenge the impugned orders passed by the Controlling Authority by way of appeal invoking Section 7(7) of the said Act. It shall be open to the petitioners to seek the exclusion of time bona fide spent on these writ proceedings invoking Section 14 of the Limitation Act, 1963. The proviso to Section 7(7) of the said

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

50 AND: 1. UNION OF INDIA REP. BY ITS SECRETARY MINISTRY OF FINANCE SOUTH BLOCK NEW DELHI, NEW DELHI-110 001. 2. CENTRAL BOARD OF DIRECT TAXES REP. BY ITS CHAIRMAN DEPARTMENT OF REVENUE 4TH FLOOR JEEVAN DEEP BUILDING, PARLIMENT STREET, NEW DELHI-110 001. 3. THE COMMISSIONER OF INCOME TAX CENTRAL REVENUE BUILDING, QUEENS ROAD BANGALORE

ECOLE SOLUTIONS PVT LTD vs. UNION OF INDIA

WP/14669/2014HC Karnataka12 Jun 2015

Bench: The Hon’Ble Mr.Justice Aravind Kumar

Section 234E

50 AND: 1. UNION OF INDIA REP. BY ITS SECRETARY MINISTRY OF FINANCE SOUTH BLOCK NEW DELHI, NEW DELHI-110 001. 2. CENTRAL BOARD OF DIRECT TAXES REP. BY ITS CHAIRMAN DEPARTMENT OF REVENUE 4TH FLOOR JEEVAN DEEP BUILDING, PARLIMENT STREET, NEW DELHI-110 001. 3. THE COMMISSIONER OF INCOME TAX CENTRAL REVENUE BUILDING, QUEENS ROAD BANGALORE

SRI. FATHERAJ SINGHVI vs. UNION OF INDIA

WP/41614/2014HC Karnataka12 Jun 2015

Bench: The Hon’Ble Mr.Justice Aravind Kumar

Section 234E

50 AND: 1. UNION OF INDIA REP. BY ITS SECRETARY MINISTRY OF FINANCE SOUTH BLOCK NEW DELHI, NEW DELHI-110 001. 2. CENTRAL BOARD OF DIRECT TAXES REP. BY ITS CHAIRMAN DEPARTMENT OF REVENUE 4TH FLOOR JEEVAN DEEP BUILDING, PARLIMENT STREET, NEW DELHI-110 001. 3. THE COMMISSIONER OF INCOME TAX CENTRAL REVENUE BUILDING, QUEENS ROAD BANGALORE

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

50 AND: 1. UNION OF INDIA REP. BY ITS SECRETARY MINISTRY OF FINANCE SOUTH BLOCK NEW DELHI, NEW DELHI-110 001. 2. CENTRAL BOARD OF DIRECT TAXES REP. BY ITS CHAIRMAN DEPARTMENT OF REVENUE 4TH FLOOR JEEVAN DEEP BUILDING, PARLIMENT STREET, NEW DELHI-110 001. 3. THE COMMISSIONER OF INCOME TAX CENTRAL REVENUE BUILDING, QUEENS ROAD BANGALORE

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

50 AND: 1. UNION OF INDIA REP. BY ITS SECRETARY MINISTRY OF FINANCE SOUTH BLOCK NEW DELHI, NEW DELHI-110 001. 2. CENTRAL BOARD OF DIRECT TAXES REP. BY ITS CHAIRMAN DEPARTMENT OF REVENUE 4TH FLOOR JEEVAN DEEP BUILDING, PARLIMENT STREET, NEW DELHI-110 001. 3. THE COMMISSIONER OF INCOME TAX CENTRAL REVENUE BUILDING, QUEENS ROAD BANGALORE

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

50 AND: 1. UNION OF INDIA REP. BY ITS SECRETARY MINISTRY OF FINANCE SOUTH BLOCK NEW DELHI, NEW DELHI-110 001. 2. CENTRAL BOARD OF DIRECT TAXES REP. BY ITS CHAIRMAN DEPARTMENT OF REVENUE 4TH FLOOR JEEVAN DEEP BUILDING, PARLIMENT STREET, NEW DELHI-110 001. 3. THE COMMISSIONER OF INCOME TAX CENTRAL REVENUE BUILDING, QUEENS ROAD BANGALORE

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

50 AND: 1. UNION OF INDIA REP. BY ITS SECRETARY MINISTRY OF FINANCE SOUTH BLOCK NEW DELHI, NEW DELHI-110 001. 2. CENTRAL BOARD OF DIRECT TAXES REP. BY ITS CHAIRMAN DEPARTMENT OF REVENUE 4TH FLOOR JEEVAN DEEP BUILDING, PARLIMENT STREET, NEW DELHI-110 001. 3. THE COMMISSIONER OF INCOME TAX CENTRAL REVENUE BUILDING, QUEENS ROAD BANGALORE

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

50 AND: 1. UNION OF INDIA REP. BY ITS SECRETARY MINISTRY OF FINANCE SOUTH BLOCK NEW DELHI, NEW DELHI-110 001. 2. CENTRAL BOARD OF DIRECT TAXES REP. BY ITS CHAIRMAN DEPARTMENT OF REVENUE 4TH FLOOR JEEVAN DEEP BUILDING, PARLIMENT STREET, NEW DELHI-110 001. 3. THE COMMISSIONER OF INCOME TAX CENTRAL REVENUE BUILDING, QUEENS ROAD BANGALORE

DR V. NARAYANASWAMY vs. UNION OF INDIA

WP/10243/2014HC Karnataka12 Jun 2015

Bench: The Hon’Ble Mr.Justice Aravind Kumar

Section 234E

50 AND: 1. UNION OF INDIA REP. BY ITS SECRETARY MINISTRY OF FINANCE SOUTH BLOCK NEW DELHI, NEW DELHI-110 001. 2. CENTRAL BOARD OF DIRECT TAXES REP. BY ITS CHAIRMAN DEPARTMENT OF REVENUE 4TH FLOOR JEEVAN DEEP BUILDING, PARLIMENT STREET, NEW DELHI-110 001. 3. THE COMMISSIONER OF INCOME TAX CENTRAL REVENUE BUILDING, QUEENS ROAD BANGALORE

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

50 AND: 1. UNION OF INDIA REP. BY ITS SECRETARY MINISTRY OF FINANCE SOUTH BLOCK NEW DELHI, NEW DELHI-110 001. 2. CENTRAL BOARD OF DIRECT TAXES REP. BY ITS CHAIRMAN DEPARTMENT OF REVENUE 4TH FLOOR JEEVAN DEEP BUILDING, PARLIMENT STREET, NEW DELHI-110 001. 3. THE COMMISSIONER OF INCOME TAX CENTRAL REVENUE BUILDING, QUEENS ROAD BANGALORE

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

50 AND: 1. UNION OF INDIA REP. BY ITS SECRETARY MINISTRY OF FINANCE SOUTH BLOCK NEW DELHI, NEW DELHI-110 001. 2. CENTRAL BOARD OF DIRECT TAXES REP. BY ITS CHAIRMAN DEPARTMENT OF REVENUE 4TH FLOOR JEEVAN DEEP BUILDING, PARLIMENT STREET, NEW DELHI-110 001. 3. THE COMMISSIONER OF INCOME TAX CENTRAL REVENUE BUILDING, QUEENS ROAD BANGALORE

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

50 AND: 1. UNION OF INDIA REP. BY ITS SECRETARY MINISTRY OF FINANCE SOUTH BLOCK NEW DELHI, NEW DELHI-110 001. 2. CENTRAL BOARD OF DIRECT TAXES REP. BY ITS CHAIRMAN DEPARTMENT OF REVENUE 4TH FLOOR JEEVAN DEEP BUILDING, PARLIMENT STREET, NEW DELHI-110 001. 3. THE COMMISSIONER OF INCOME TAX CENTRAL REVENUE BUILDING, QUEENS ROAD BANGALORE

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

50 AND: 1. UNION OF INDIA REP. BY ITS SECRETARY MINISTRY OF FINANCE SOUTH BLOCK NEW DELHI, NEW DELHI-110 001. 2. CENTRAL BOARD OF DIRECT TAXES REP. BY ITS CHAIRMAN DEPARTMENT OF REVENUE 4TH FLOOR JEEVAN DEEP BUILDING, PARLIMENT STREET, NEW DELHI-110 001. 3. THE COMMISSIONER OF INCOME TAX CENTRAL REVENUE BUILDING, QUEENS ROAD BANGALORE