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3 results for “condonation of delay”+ Section 80A(2)clear

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Key Topics

Section 80P9Section 806Section 143(1)3Section 1393Deduction3Section 139(1)2Section 139(4)2Section 80A2Section 148

NABARUN S K U S LTD.,NADIA vs. I.T.O.WARD-41(1), KRISHNANAGAR

Appeal of the assessee is allowed

ITA 89/KOL/2025[2018-19]Status: DisposedITAT Kolkata01 Dec 2025AY 2018-19
Section 119Section 139Section 80Section 80ASection 80P

condonation under the\nexisting provisions of the Act. The CCSIT/DGsIT shall examine the following while\ndeciding such applications-\n(i) the delay in furnishing the return of income within the due date under sub-\nsection (1) of section 139 of the Act was caused due to circumstances beyond the\ncontrol of the assessee with appropriate documentary evidence

DURGAMONDAP SAMABAY KRISHI UNNAYN SAMATI LTD. ,ITO, WARD NO-49(1), KOLKATA vs. ITO, WARD NO- 49(1), KOLKATA. , KOLKATA

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

2
Condonation of Delay2
Addition to Income2
ITA 1153/KOL/2023[2018-19]Status: DisposedITAT Kolkata24 Jul 2024AY 2018-19

Bench: Pradip Kumar Choubey & Sri Sanjay Awasthi

Section 139(1)Section 139(4)Section 143(1)Section 143(1)(a)Section 80Section 80ASection 80P

delay is hereby condoned and the matter is taken up for adjudication. 2. Before us, ld. Counsel for the assessee has argued that Section 143(1)(a)(v) of the Act is the critical part of the statute which would determine whether any assessee claiming relief u/s 80P of the Act could be denied the benefit of the same

BURDWAN SATGACHIA JANAKALYAN SOCIETY,,MEMARI, BURDWAN vs. I.T.O., WARD - 1(1),, BURDWAN

ITA 1854/KOL/2025[2012-2013]Status: DisposedITAT Kolkata18 Dec 2025AY 2012-2013

Bench: Shri Rajesh Kumar, Am & Shripradip Kumar Choubey, Jm Burdwan Satgachia Janakalyan Ito Ward 1(1) Society, Aaykar Bhawan, Court Satgachia, Memari, Burdwan, Compound, Burdwan, Vs. West Bengal-713422 West Bengal-713101 (Appellant) (Respondent) Pan No. Aaaab8302K Assessee By : Shri Soumitra Choudhury, Ar Revenue By : Shri Ruchika Sharma, Dr Date Of Hearing: 04.12.2025 Date Of Pronouncement: 18.12.2025

For Appellant: Shri Soumitra Choudhury, ARFor Respondent: Shri Ruchika Sharma, DR
Section 131Section 133(6)Section 142(1)Section 143(2)Section 147Section 148Section 271(1)(b)Section 69ASection 80P

condone the delay and admit the appeal of adjudication. Burdwan Satgachia Janakalyan Society; A.Y. 2012-13 3. The facts in brief are that the assessee during the year did not file any return of income. The assessee is a co-operative society which was registered on 22.02.2008 and has been carrying on its activities since then said society have been