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25 results for “condonation of delay”+ Section 254(3)clear

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Key Topics

Section 14434Section 12A21Section 143(3)18Section 2(15)17Section 1116Addition to Income16Section 14715Section 254(3)12Condonation of Delay

M/S U.P HINDI SANSTHAN,LUCKNOW vs. COMMISSIONER OF INCOME TAX -(EXEMPTION), LUCKNOW

In the result, both appeals are partly allowed for statistical purposes

ITA 727/LKW/2019[2016-17]Status: DisposedITAT Lucknow20 Nov 2024AY 2016-17

Bench: Shri Kul Bharat & Shri Anadee Nath Misshraassessment Year: 2016-17 M/S. U.P. Hindi Sansthan. Commissioner Of Income V. 6, Hindi Sansthan, Mg Road, Tax (Exemptions) Hazratganj, Lucknow-226001. T.C. 46V, 5Th Floor, Upsidc Ltd, Vibhuti Khand, Gomti Nagar, Lucknow-226010. Pan:Aaaau1297Q (Appellant) (Respondent) Assessment Year: 2016-17 Dy. Commissioner Of Income V. M/S. U.P. Hindi Sansthan. Tax (Exemptions) 6, Hindi Sansthan, Mg T.C. 46V, 5Th Floor, Upsidc Ltd, Road, Hazratganj, Lucknow- Vibhuti Khand, Gomti Nagar, 226001. Lucknow-226010. Pan:Aaaju0103A (Appellant) (Respondent) Appellant By: Shri Hariom Rastogi, C.A. Respondent By: Shri Sanjeev Krishna Sharma, Addl. Cit(Dr) Date Of Hearing: 12 11 2024 Date Of Pronouncement: 20 11 2024 O R D E R

For Appellant: Shri Hariom Rastogi, C.AFor Respondent: Shri Sanjeev Krishna Sharma, Addl
Section 11Section 11(2)Section 12ASection 254(3)

delay being condoned. In view of Section 254(3) of the Act, we condone the delay in filing of this

Showing 1–20 of 25 · Page 1 of 2

12
Exemption10
Natural Justice9
Section 1487

DEPUTY COMMISSIONER OF INCOME TAX -(EXEMPTION), LUCKNOW vs. M/S U.P HINDI SANSTHAN, LUCKNOW

In the result, both appeals are partly allowed for statistical purposes

ITA 198/LKW/2019[2016-17]Status: DisposedITAT Lucknow20 Nov 2024AY 2016-17

Bench: Shri Kul Bharat & Shri Anadee Nath Misshraassessment Year: 2016-17 M/S. U.P. Hindi Sansthan. Commissioner Of Income V. 6, Hindi Sansthan, Mg Road, Tax (Exemptions) Hazratganj, Lucknow-226001. T.C. 46V, 5Th Floor, Upsidc Ltd, Vibhuti Khand, Gomti Nagar, Lucknow-226010. Pan:Aaaau1297Q (Appellant) (Respondent) Assessment Year: 2016-17 Dy. Commissioner Of Income V. M/S. U.P. Hindi Sansthan. Tax (Exemptions) 6, Hindi Sansthan, Mg T.C. 46V, 5Th Floor, Upsidc Ltd, Road, Hazratganj, Lucknow- Vibhuti Khand, Gomti Nagar, 226001. Lucknow-226010. Pan:Aaaju0103A (Appellant) (Respondent) Appellant By: Shri Hariom Rastogi, C.A. Respondent By: Shri Sanjeev Krishna Sharma, Addl. Cit(Dr) Date Of Hearing: 12 11 2024 Date Of Pronouncement: 20 11 2024 O R D E R

For Appellant: Shri Hariom Rastogi, C.AFor Respondent: Shri Sanjeev Krishna Sharma, Addl
Section 11Section 11(2)Section 12ASection 254(3)

delay being condoned. In view of Section 254(3) of the Act, we condone the delay in filing of this

M/S U.P AWAS EVAM VIKAS PARISHAD,LUCKNOW vs. DEPUTY COMMISSIONER OF INCOME TAX (EXEMPTION), LUCKNOW

In the result, the appeals of the assessee are partly allowed whereas the Cross Objections of the Revenue are partly allowed for statistical purposes

ITA 165/LKW/2019[2015-16]Status: DisposedITAT Lucknow10 Jun 2022AY 2015-16

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

Section 11Section 12Section 12ASection 13(8)Section 2(15)

condoned the delay in filing the Cross Objections and asked learned CIT, D.R. to proceed with her arguments on the Cross Objections. 4. Learned CIT, D.R. submitted that the Cross Objections are similar to the additional grounds of Revenue taken by the Revenue in the appeals no.630, Page 8 of 86 (UP AWAS EVAM VIKAS PARISHAD) 631 and others which

M/S U.P AWAS EVAM VIKAS PARISHAD,LUCKNOW vs. DEPUTY COMMISSIONER OF INCOME TAX (EXEMPTION), LUCKNOW

In the result, the appeals of the assessee are partly allowed whereas the Cross Objections of the Revenue are partly allowed for statistical purposes

ITA 166/LKW/2019[2016-17]Status: DisposedITAT Lucknow10 Jun 2022AY 2016-17

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

Section 11Section 12Section 12ASection 13(8)Section 2(15)

condoned the delay in filing the Cross Objections and asked learned CIT, D.R. to proceed with her arguments on the Cross Objections. 4. Learned CIT, D.R. submitted that the Cross Objections are similar to the additional grounds of Revenue taken by the Revenue in the appeals no.630, Page 8 of 86 (UP AWAS EVAM VIKAS PARISHAD) 631 and others which

M/S U.P AWAS EVAM VIKAS PARISHAD,LUCKNOW vs. DEPUTY COMMISSIONER OF INCOME TAX (EXEMPTION), LUCKNOW

In the result, the appeals of the assessee are partly allowed whereas the Cross Objections of the Revenue are partly allowed for statistical purposes

ITA 701/LKW/2019[2017-18]Status: DisposedITAT Lucknow10 Jun 2022AY 2017-18

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

Section 11Section 12Section 12ASection 13(8)Section 2(15)

condoned the delay in filing the Cross Objections and asked learned CIT, D.R. to proceed with her arguments on the Cross Objections. 4. Learned CIT, D.R. submitted that the Cross Objections are similar to the additional grounds of Revenue taken by the Revenue in the appeals no.630, Page 8 of 86 (UP AWAS EVAM VIKAS PARISHAD) 631 and others which

ASHOK KUMAR RAJA,PILIBHIT vs. INCOME TAX OFFICER-2(4),, PILIBHIT

In the result, the appeal of the assessee is partly allowed for statistical purposes

ITA 632/LKW/2024[2009-2010]Status: DisposedITAT Lucknow28 Nov 2024AY 2009-2010

Bench: Shri Anadee Nath Misshraashok Kumar Raja V. Ito-2(4) Awas Vikas Colony, Pilibhit- Pilibhit, U.P. 262001. Pan:Alppr2326G (Appellant) (Respondent) Appellant By: Ms Shweta Mittal, Ca Respondent By: Shri Sunil Kumar Rajwanshi, Addl. Cit(Dr) Date Of Hearing: 27 11 2024 O R D E R

For Appellant: Ms Shweta Mittal, CAFor Respondent: Shri Sunil Kumar Rajwanshi, Addl
Section 147Section 250(6)Section 254(3)

delay being condoned. In view of Section 254(3) of the Act, I condone the delay in filing of this

DIVESH KUMAR,BAREILLY vs. ACIT CENTRAL, BAREILLY

In the result, the appeal of the assessee is dismissed

ITA 389/LKW/2023[2019-20]Status: DisposedITAT Lucknow28 Nov 2024AY 2019-20

Bench: Shri Anadee Nath Misshraassessment Year: 2019-20 Divesh Kumar Shri Kharak Singh V. Rawat, 19, Shishgarh, Bareilly, Uttar Pradesh-243105. Dc/Acit-Cent, Bareilly Office Of The Acit, Central Circle Dc/Acit Cent Bareilly-1-243001 Pan:Cfdpk1712F (Appellant) (Respondent) Appellant By: None (Adj Application Filed) Respondent By: Shri Sanjeev Krishna Sharma, Addl. Cit(Dr) Date Of Hearing: 19 11 2024

For Appellant: None (Adj application filed)For Respondent: Shri Sanjeev Krishna Sharma, Addl
Section 127Section 132ASection 139(1)Section 142(1)Section 143Section 143(2)Section 69A

delay being condoned. In view of Section 254(3) of the Act, I condone the delay in filing of this

VIMLESH KUMAR,RAEBARELI vs. ITO, RAEBARELI

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 524/LKW/2024[2017-18]Status: HeardITAT Lucknow19 Nov 2024AY 2017-18

Bench: Shri Sudhanshu Srivatava & Shri Anadee Nath Misshraassessment Year: 2017-18 Vimlesh Kumar Income Tax Officer V. Village & Post Thulendi, Income Tax Building, Jail Bachhrawan, Raebareli- Road, Raebareli-229001. 229301. Pan:Blbpk4834R (Appellant) (Respondent) Appellant By: None (Adj. Application Filed) Respondent By: Shri Sanjeev Krishna Sharma, Addl. Cit(Dr) Date Of Hearing: 18 11 2024 Date Of Pronouncement: 19 11 2024 O R D E R

For Appellant: None (Adj. Application filed)For Respondent: Shri Sanjeev Krishna Sharma, Addl
Section 144Section 144BSection 147Section 250(4)Section 254(3)Section 40Section 40A(3)Section 69

delay being condoned. In view of the foregoing, and the provisions of Section 254(3) of the Act, we condone

DY. COMMISSIONER OF INCOME TAX (EXEMPTION), LUCKNOW vs. M/S U.P FOREST CORPORATION, LUCKNOW

In the result, the appeal of the Revenue stands dismissed

ITA 574/LKW/2019[2016-17]Status: DisposedITAT Lucknow21 Sept 2021AY 2016-17

Bench: Shri A. D. Jain & Shri T. S. Kapoorassessment Year:2016-17

Section 11Section 12ASection 2(15)

Delay Condoned. The special leave petition is dismissed" f) Further my attention has also been drawn towards the finding of the Hon'ble ITAT, Lucknow in appellants own case reported under ITA No.785/Luc/05 and decided on March 6, 2009 wherein the Hon'ble ITAT has allowed the exemption to the appellant for AY 2002-03 after recording its findings under

SAHARA INDIA MUTUAL BENEFIT CO.,LUCKNOW vs. DCIT, CENTRAL CIRCLE - 1, LUCKNOW, LUCKNOW

Appeals are dismissed in above terms

ITA 303/LKW/2001[1996-97]Status: DisposedITAT Lucknow29 Jan 2025AY 1996-97

Bench: Shri Satbeer Singh Godara & Shri Avdhesh Kumar Mishra

Section 143(3)Section 144

254 of the Act. 3-4 41/Lkw/20 DCIT, Central M/s. Sahara India CIT(A)-III, Lucknow’s 29.03.2001 02 with C.O. Circler-I, Commercial order dated framed by No.24/Lkw/ Lucknow Corporation Ltd. 30.10.2001 passed in DCIT, Central 2005 for AY: case no. 85/44/CC- Circle-I, 1994-95 I/LKO/2001-02 Lucknow involving proceedings under Section 144/251 of the Act. 5-6 705/Lkw/2

DCIT, CENTRAL CIRCLE - I, LUCKNOW, LUCKNOW vs. M/S. SAHARA INDIA MUTUAL BENEFIT CO. LTD., LUCKNOW

Appeals are dismissed in above terms

ITA 705/LKW/2002[1995-96]Status: DisposedITAT Lucknow29 Jan 2025AY 1995-96

Bench: Shri Satbeer Singh Godara & Shri Avdhesh Kumar Mishra

Section 143(3)Section 144

254 of the Act. 3-4 41/Lkw/20 DCIT, Central M/s. Sahara India CIT(A)-III, Lucknow’s 29.03.2001 02 with C.O. Circler-I, Commercial order dated framed by No.24/Lkw/ Lucknow Corporation Ltd. 30.10.2001 passed in DCIT, Central 2005 for AY: case no. 85/44/CC- Circle-I, 1994-95 I/LKO/2001-02 Lucknow involving proceedings under Section 144/251 of the Act. 5-6 705/Lkw/2

DCIT, CENTRAL CIRCLE - I, LUCKNOW, LUCKNOW vs. M/S. SAHARA INDIA MUTUAL BENEFIT CO. LTD., LUCKNOW

Appeals are dismissed in above terms

ITA 132/LKW/2000[1996-97]Status: DisposedITAT Lucknow29 Jan 2025AY 1996-97

Bench: Shri Satbeer Singh Godara & Shri Avdhesh Kumar Mishra

Section 143(3)Section 144

254 of the Act. 3-4 41/Lkw/20 DCIT, Central M/s. Sahara India CIT(A)-III, Lucknow’s 29.03.2001 02 with C.O. Circler-I, Commercial order dated framed by No.24/Lkw/ Lucknow Corporation Ltd. 30.10.2001 passed in DCIT, Central 2005 for AY: case no. 85/44/CC- Circle-I, 1994-95 I/LKO/2001-02 Lucknow involving proceedings under Section 144/251 of the Act. 5-6 705/Lkw/2

DCIT, CENTRAL CIRCLE - I, LUCKNOW, LUCKNOW vs. M/S. SAHARA INDIA MUTUAL BENEFIT CO. LTD., LUCKNOW

Appeals are dismissed in above terms

ITA 706/LKW/2002[1996-97]Status: DisposedITAT Lucknow29 Jan 2025AY 1996-97

Bench: Shri Satbeer Singh Godara & Shri Avdhesh Kumar Mishra

Section 143(3)Section 144

254 of the Act. 3-4 41/Lkw/20 DCIT, Central M/s. Sahara India CIT(A)-III, Lucknow’s 29.03.2001 02 with C.O. Circler-I, Commercial order dated framed by No.24/Lkw/ Lucknow Corporation Ltd. 30.10.2001 passed in DCIT, Central 2005 for AY: case no. 85/44/CC- Circle-I, 1994-95 I/LKO/2001-02 Lucknow involving proceedings under Section 144/251 of the Act. 5-6 705/Lkw/2

DCIT, CENTRAL CIRCLE - I, LUCKNOW, LUCKNOW vs. SAHARA INDIA MUTUAL BENEFIT CO. LTD., LUCKNOW

Appeals are dismissed in above terms

ITA 41/LKW/2002[1994-95]Status: DisposedITAT Lucknow29 Jan 2025AY 1994-95

Bench: Shri Satbeer Singh Godara & Shri Avdhesh Kumar Mishra

Section 143(3)Section 144

254 of the Act. 3-4 41/Lkw/20 DCIT, Central M/s. Sahara India CIT(A)-III, Lucknow’s 29.03.2001 02 with C.O. Circler-I, Commercial order dated framed by No.24/Lkw/ Lucknow Corporation Ltd. 30.10.2001 passed in DCIT, Central 2005 for AY: case no. 85/44/CC- Circle-I, 1994-95 I/LKO/2001-02 Lucknow involving proceedings under Section 144/251 of the Act. 5-6 705/Lkw/2

SHASHI INFRA CONSTRUCTION PVT. LTD.,LUCKNOW vs. ITO, LUCKNOW

In the result, appeal of the assessee is partly allowed for statistical purposes

ITA 353/LKW/2023[2016-17]Status: DisposedITAT Lucknow11 Sept 2025AY 2016-17

Bench: Shri Kul Bharat & Shri Anadee Nath Misshraassessment Year: 2016-17 Shashi Infra V. The Constructions Pvt Ltd Addl/Joint/Deputy/Asstt/Income 328B, 5Th Lane Rajendra Tax Officer, Lucknow Nagar, Lucknow-226004. National Faceless Assessment Centre Delhi Tan/Pan:Aaucs5802M (Appellant) (Respondent) Appellant By: Shri Saurabh Gupta, C.A. Respondent By: Shri R. K. Agarwal, Cit(Dr) O R D E R

For Appellant: Shri Saurabh Gupta, C.AFor Respondent: Shri R. K. Agarwal, CIT(DR)
Section 144Section 144BSection 147Section 148Section 253(3)Section 694ASection 69A

condone the delay in filing of this appeal and admit the appeal for decision on merits. (B) In this case, the assessment order dated 23.03.2022 was passed u/s 147 r.w.s 144 read with section 144B of the Income Page 3 of 22 Tax Act, 1961 (“Act”, for short) whereby the assessee’s total income was assessed at Rs.5

KUMAR TALKIES,BAREILLY, UTTAR PRADESH vs. INCOME TAX OFFICER-1(1), BAREILLY-NEW, BAREILLY, UTTAR PRADESH

In the result, the appeal of the assessee is partly allowed for statistical purposes

ITA 588/LKW/2025[2014-15]Status: DisposedITAT Lucknow12 Mar 2026AY 2014-15

Bench: Shri Anadee Nath Misshrakumar Talkies V. Income Tax Officer-1(1) Punjabi Market, Hospital Road, Fashion Point, 56, Civil Bareilly, Bareilly-243001. Lines Near Prasad Cinema, Bareily-243001. Pan:Aaafk0045M (Appellant) (Respondent) Appellant By: Shri P. K. Kapoor, Advocate Respondent By: Shri R. R. N. Shukla, Addl. Cit(Dr) O R D E R

For Appellant: Shri P. K. Kapoor, AdvocateFor Respondent: Shri R. R. N. Shukla, Addl. CIT(DR)
Section 143(2)Section 147Section 148Section 250Section 254(3)Section 271Section 50C(2)

section 254(3) of the Income Page 3 of 6 Tax Act, 1961 (hereinafter “the Act”). As per noting of Registry, this appeal is time barred by one day. The assessee has filed an application seeking condonation of delay

SRI SAINATH ASSOCIATES,LUCKNOW vs. DY.CIT-6, LUCKNOW

In the result, the appeal is partly allowed for statistical purposes

ITA 649/LKW/2024[2017-18]Status: DisposedITAT Lucknow11 Sept 2025AY 2017-18

Bench: Shri Kul Bharat & Shri Anadee Nath Misshra

Section 143(3)Section 253(3)

condone the delay in filing of this appeal and admit the appeal for decision on merits. I.T.A. No.649/Lkw/2024 Assessment Year:2017-18 2 (C) In this case, the assessment order dated 01.12.2019 was passed by the Assessing Officer (“AO”), u/s 143(3) of the Act whereby the assessee’s total income was determined at Rs.1,77,68,734/- as against

HAFIZ ABDUL HAKEEM MEMORIAL TRUST,BIJNOR vs. INCOME TAX OFFICER, EXEMPTION WARD, BAREILLY

In the result, the appeal is partly allowed for statistical purposes

ITA 892/LKW/2025[2019-20]Status: DisposedITAT Lucknow12 Mar 2026AY 2019-20

Bench: Shri Anadee Nath Misshra

Section 143(3)Section 144Section 254(3)

section 254(3) of the Income Tax Act, 1961 (hereinafter “the Act”). As per noting of Registry, this appeal is time barred by one day. The assessee has filed an application seeking condonation of delay

PRASHANT,KANPUR vs. ITO WARD 1(1)(3), KANPUR

In the result, the appeal of the assessee is partly allowed for statistical purposes

ITA 514/LKW/2024[2012-13]Status: DisposedITAT Lucknow12 Dec 2024AY 2012-13

Bench: Shri Anadee Nath Misshraprashant, V. The Income Tax Officer, Ward-1(1)(3) 2-B, Wazidpur, Jajmau, Kanpur-208010. Aaykar Bhawan, 16/69, Civil Lines, Kanpur- 208001. Pan:Admpk9965F (Appellant) (Respondent) Appellant By: Shri Ashish Jaiswal, Adv Respondent By: Shri Sunil Kumar Rajwanshi, Addl. Cit(Dr) Date Of Hearing: 10 12 2024 O R D E R

For Appellant: Shri Ashish Jaiswal, AdvFor Respondent: Shri Sunil Kumar Rajwanshi, Addl
Section 147Section 148Section 149Section 151Section 250Section 254(3)Section 50C

section 254(3) of the Income Tax Act, 1961 (hereinafter “the Act”). As per noting of Registry, this appeal is time barred by one day. The assessee has filed an application seeking condonation of delay

ANIL KUMAR,SHAHJAHANPUR vs. ITO-1(4), SHAHJAHANPUR, SHAHJAHANPUR

In the result, the appeal is partly allowed for statistical purposes

ITA 880/LKW/2025[2017-18]Status: DisposedITAT Lucknow12 Mar 2026AY 2017-18

Bench: Shri Anadee Nath Misshra

Section 144Section 254(3)

section 254(3) of the Income Tax Act, 1961 (hereinafter “the Act”). As per noting of Registry, this appeal is time barred by one day. The assessee has filed an application seeking condonation of delay