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14 results for “condonation of delay”+ Section 206Cclear

Sorted by relevance

Pune199Delhi149Bangalore117Chennai80Raipur39Mumbai25Karnataka22Kolkata18Nagpur16Ahmedabad16Lucknow14Cochin13Jodhpur12Panaji10Rajkot9Dehradun8Jaipur7Hyderabad6Cuttack6Chandigarh6Amritsar4Indore3Varanasi2

Key Topics

Section 206C110TDS14Natural Justice14Limitation/Time-bar13Condonation of Delay7

THE DISTRICT MINING OFFICER,BAREILLY vs. INCOME TAX OFFICER (TDS), BAREILLY

ITA 246/LKW/2018[2008-09]Status: DisposedITAT Lucknow30 Jun 2025AY 2008-09

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudhary

For Appellant: Revenue byFor Respondent: Date of hearing
Section 133ASection 206CSection 250

Section 206C of the Income Tax Act. 3. BECAUSE, on the facts and in the circumstances of the case, the impugned order passed by the Ld. CIT (A), sustaining the order of ITO (TDS) u/s 206C (6A) of the Income Tax Act is unsustainable and bad in law since being voilative of principles of natural justice as no Notice have

THE DISTRICT MAGISTRATE COLLECTORATE,SHAHJAHANPUR vs. INCOME TAX OFFICER (TDS), BAREILLY

In the result, all the six appeals of the assessee for Assessment Years 2010-11 to 2015-16 are allowed for statistical purposes

ITA 307/LKW/2019[2015-16]Status: DisposedITAT Lucknow18 Oct 2022AY 2015-16

Bench: Shri. Vijay Pal Rao & Shri Ramit Kochar

For Appellant: Shri Jitendra Kumar Yadav, AdvocateFor Respondent: Shri Amit Nigarm, D.R
Section 206C

section 206C of the I.T. Act, due to default on the part of the assessee in collecting the tax at source (TCS) in respect of Royalty amount received for these six years. The assessee challenged the orders of the Assessing Officer by filing appeals before the ld. CIT(A) and there was a delay of six months in filing

THE DISTRICT MAGISTRATE COLLECTORATE,SHAHJAHANPUR vs. INCOME TAX OFFICER (TDS), BAREILLY

In the result, all the six appeals of the assessee for Assessment Years 2010-11 to 2015-16 are allowed for statistical purposes

ITA 306/LKW/2019[2014-15]Status: DisposedITAT Lucknow18 Oct 2022AY 2014-15

Bench: Shri. Vijay Pal Rao & Shri Ramit Kochar

For Appellant: Shri Jitendra Kumar Yadav, AdvocateFor Respondent: Shri Amit Nigarm, D.R
Section 206C

section 206C of the I.T. Act, due to default on the part of the assessee in collecting the tax at source (TCS) in respect of Royalty amount received for these six years. The assessee challenged the orders of the Assessing Officer by filing appeals before the ld. CIT(A) and there was a delay of six months in filing

THE DISTRICT MAGISTRATE COLLECTORATE,SHAHJAHANPUR vs. INCOME TAX OFFICER (TDS), BAREILLY

In the result, all the six appeals of the assessee for Assessment Years 2010-11 to 2015-16 are allowed for statistical purposes

ITA 304/LKW/2019[2012-13]Status: DisposedITAT Lucknow18 Oct 2022AY 2012-13

Bench: Shri. Vijay Pal Rao & Shri Ramit Kochar

For Appellant: Shri Jitendra Kumar Yadav, AdvocateFor Respondent: Shri Amit Nigarm, D.R
Section 206C

section 206C of the I.T. Act, due to default on the part of the assessee in collecting the tax at source (TCS) in respect of Royalty amount received for these six years. The assessee challenged the orders of the Assessing Officer by filing appeals before the ld. CIT(A) and there was a delay of six months in filing

THE DISTRICT MAGISTRATE COLLECTORATE,SHAHJAHANPUR vs. INCOME TAX OFFICER (TDS), BAREILLY

In the result, all the six appeals of the assessee for Assessment Years 2010-11 to 2015-16 are allowed for statistical purposes

ITA 303/LKW/2019[2011-12]Status: DisposedITAT Lucknow18 Oct 2022AY 2011-12

Bench: Shri. Vijay Pal Rao & Shri Ramit Kochar

For Appellant: Shri Jitendra Kumar Yadav, AdvocateFor Respondent: Shri Amit Nigarm, D.R
Section 206C

section 206C of the I.T. Act, due to default on the part of the assessee in collecting the tax at source (TCS) in respect of Royalty amount received for these six years. The assessee challenged the orders of the Assessing Officer by filing appeals before the ld. CIT(A) and there was a delay of six months in filing

THE DISTRICT MAGISTRATE COLLECTORATE,SHAHJAHANPUR vs. INCOME TAX OFFICER (TDS), BAREILLY

In the result, all the six appeals of the assessee for Assessment Years 2010-11 to 2015-16 are allowed for statistical purposes

ITA 305/LKW/2019[2013-14]Status: DisposedITAT Lucknow18 Oct 2022AY 2013-14

Bench: Shri. Vijay Pal Rao & Shri Ramit Kochar

For Appellant: Shri Jitendra Kumar Yadav, AdvocateFor Respondent: Shri Amit Nigarm, D.R
Section 206C

section 206C of the I.T. Act, due to default on the part of the assessee in collecting the tax at source (TCS) in respect of Royalty amount received for these six years. The assessee challenged the orders of the Assessing Officer by filing appeals before the ld. CIT(A) and there was a delay of six months in filing

THE DISTRICT MAGISTRATE COLLECTORATE,SHAHJAHANPUR vs. INCOME TAX OFFICER (TDS), BAREILLY

In the result, all the six appeals of the assessee for Assessment Years 2010-11 to 2015-16 are allowed for statistical purposes

ITA 302/LKW/2019[2010-11]Status: DisposedITAT Lucknow18 Oct 2022AY 2010-11

Bench: Shri. Vijay Pal Rao & Shri Ramit Kochar

For Appellant: Shri Jitendra Kumar Yadav, AdvocateFor Respondent: Shri Amit Nigarm, D.R
Section 206C

section 206C of the I.T. Act, due to default on the part of the assessee in collecting the tax at source (TCS) in respect of Royalty amount received for these six years. The assessee challenged the orders of the Assessing Officer by filing appeals before the ld. CIT(A) and there was a delay of six months in filing

THE DISTRICT MAGISTRATE/DISTRICT MINING OFFICER,PILIBHIT vs. INCOME TAX OFFICER (TDS), BAREILY

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

ITA 363/LKW/2019[2010-11]Status: DisposedITAT Lucknow16 Dec 2020AY 2010-11

Bench: Shri A.D Jain & Shri T.S. Kapoor

Section 206C

Section 206C of the income Tax Act and have misapplied the provisions of the Act. 4. BECAUSE, on the facts and in the circumstances of the case, the Ld CIT(A) has further erred in holding the TCS is applicable on 'sand excavation" and brick kilns" since the same are outside of the preview of Mines and Minerals

THE DISTRICT MAGISTRATE/DISTRICT MINING OFFICER,PILIBHIT vs. INCOME TAX OFFICER (TDS), BAREILY

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

ITA 362/LKW/2019[2009-10]Status: DisposedITAT Lucknow16 Dec 2020AY 2009-10

Bench: Shri A.D Jain & Shri T.S. Kapoor

Section 206C

Section 206C of the income Tax Act and have misapplied the provisions of the Act. 4. BECAUSE, on the facts and in the circumstances of the case, the Ld CIT(A) has further erred in holding the TCS is applicable on 'sand excavation" and brick kilns" since the same are outside of the preview of Mines and Minerals

THE DISTRICT MAGISTRATE/DISTRICT MINING OFFICER,PILIBHIT vs. INCOME TAX OFFICER (TDS), BAREILY

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

ITA 364/LKW/2019[2011-12]Status: DisposedITAT Lucknow16 Dec 2020AY 2011-12

Bench: Shri A.D Jain & Shri T.S. Kapoor

Section 206C

Section 206C of the income Tax Act and have misapplied the provisions of the Act. 4. BECAUSE, on the facts and in the circumstances of the case, the Ld CIT(A) has further erred in holding the TCS is applicable on 'sand excavation" and brick kilns" since the same are outside of the preview of Mines and Minerals

THE DISTRICT MAGISTRATE/DISTRICT MINING OFFICER,PILIBHIT vs. INCOME TAX OFFICER (TDS), BAREILY

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

ITA 366/LKW/2019[2013-14]Status: DisposedITAT Lucknow16 Dec 2020AY 2013-14

Bench: Shri A.D Jain & Shri T.S. Kapoor

Section 206C

Section 206C of the income Tax Act and have misapplied the provisions of the Act. 4. BECAUSE, on the facts and in the circumstances of the case, the Ld CIT(A) has further erred in holding the TCS is applicable on 'sand excavation" and brick kilns" since the same are outside of the preview of Mines and Minerals

THE DISTRICT MAGISTRATE/DISTRICT MINING OFFICER,PILIBHIT vs. INCOME TAX OFFICER (TDS), BAREILY

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

ITA 367/LKW/2019[2014-15]Status: DisposedITAT Lucknow16 Dec 2020AY 2014-15

Bench: Shri A.D Jain & Shri T.S. Kapoor

Section 206C

Section 206C of the income Tax Act and have misapplied the provisions of the Act. 4. BECAUSE, on the facts and in the circumstances of the case, the Ld CIT(A) has further erred in holding the TCS is applicable on 'sand excavation" and brick kilns" since the same are outside of the preview of Mines and Minerals

THE DISTRICT MAGISTRATE/DISTRICT MINING OFFICER,PILIBHIT vs. INCOME TAX OFFICER (TDS), BAREILY

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

ITA 365/LKW/2019[2012-13]Status: DisposedITAT Lucknow16 Dec 2020AY 2012-13

Bench: Shri A.D Jain & Shri T.S. Kapoor

Section 206C

Section 206C of the income Tax Act and have misapplied the provisions of the Act. 4. BECAUSE, on the facts and in the circumstances of the case, the Ld CIT(A) has further erred in holding the TCS is applicable on 'sand excavation" and brick kilns" since the same are outside of the preview of Mines and Minerals

THE DISTRICT MAGISTRATE/DISTRICT MINING OFFICER,PILIBHIT vs. INCOME TAX OFFICER (TDS), BAREILY

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

ITA 368/LKW/2019[2015-16]Status: DisposedITAT Lucknow16 Dec 2020AY 2015-16

Bench: Shri A.D Jain & Shri T.S. Kapoor

Section 206C

Section 206C of the income Tax Act and have misapplied the provisions of the Act. 4. BECAUSE, on the facts and in the circumstances of the case, the Ld CIT(A) has further erred in holding the TCS is applicable on 'sand excavation" and brick kilns" since the same are outside of the preview of Mines and Minerals