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25 results for “condonation of delay”+ Section 194Aclear

Sorted by relevance

Nagpur100Chandigarh81Chennai32Mumbai25Bangalore22Pune22Jaipur17Delhi17Hyderabad16Kolkata13Ahmedabad8Cochin7Raipur7Surat6Rajkot5Visakhapatnam4Panaji3Lucknow3SC3Varanasi2Jodhpur2Karnataka1Cuttack1Indore1

Key Topics

Section 194A20Section 4017Section 25015Addition to Income14Limitation/Time-bar14Section 26312Section 80P(2)(d)12Deduction11Section 115J10

CANARA BANK (E-SYNDICATE) BANDRA WEST II BRANCH,MUMBAI vs. INCOME TAX OFFICER, TDS , MUMBAI

In the result, both the appeal under consideration are allowed

ITA 6312/MUM/2025[2016-17]Status: DisposedITAT Mumbai03 Dec 2025AY 2016-17

Bench: Shri Narender Kumar Choudhry & Ms. Renu Jauhri

For Appellant: Shri S. Ananthan & Mrs. Lalitha Rameswaran, Ld. ARsFor Respondent: Shri Virabhadra S. Mahajan, Ld. Sr. D.R
Section 133Section 201(1)Section 250

delay is condoned. 6. Coming to the merits of the case, we observe that the AO on receiving the information from the Exemption Wing, of the Income Tax Department, Mumbai, to the effect that no TDS was deducted by the banks on the interest payments made on fixed deposits to Slum Rehabilitation Authority (SRA), verified the traces system and other

CANARA BANK (E-SYNDICATE) BANDRA WEST II BRANCH, MUMBAI,MUMBAI vs. INCOME TAX OFFICER, TDS , MUMBAI

Showing 1–20 of 25 · Page 1 of 2

TDS10
Section 1479
Section 143(3)8

In the result, both the appeal under consideration are allowed

ITA 6310/MUM/2025[2014-15]Status: DisposedITAT Mumbai03 Dec 2025AY 2014-15

Bench: Shri Narender Kumar Choudhry & Ms. Renu Jauhri

For Appellant: Shri S. Ananthan & Mrs. Lalitha Rameswaran, Ld. ARsFor Respondent: Shri Virabhadra S. Mahajan, Ld. Sr. D.R
Section 133Section 201(1)Section 250

delay is condoned. 6. Coming to the merits of the case, we observe that the AO on receiving the information from the Exemption Wing, of the Income Tax Department, Mumbai, to the effect that no TDS was deducted by the banks on the interest payments made on fixed deposits to Slum Rehabilitation Authority (SRA), verified the traces system and other

NEO SPORTS BROADCAST PVT. LTD.,MUMBAI vs. DCIT (TDS)2(3), MUMBAI

In the result, appeal of the assessee for assessment year 2010-11

ITA 2643/MUM/2016[2011-12]Status: DisposedITAT Mumbai04 Oct 2017AY 2011-12

Bench: Shri G.S. Pannu & Shri Ravish Sood

For Appellant: Shri Rahul HakaniFor Respondent: Shri V. Justin
Section 194ASection 194CSection 201Section 201(1)Section 263

delay in filing of the appeal deserves to be condoned. We hold so. 9 Neo Sports Broadcast Pvt. Ltd. ITA Nos. 2642 & 2643/Mum/2016 12. Insofar as the merits of the issues raised are concerned, it was a common point between the parties that the issues are fully covered by the decisions of the Tribunal dated 01/04/2016(supra) and 19/02/2016(supra

NEO SPORTS BROADCAST PVT. LTD.,MUMBAI vs. DCIT (TDS) 2(3), MUMBAI

In the result, appeal of the assessee for assessment year 2010-11

ITA 2642/MUM/2016[2010-11]Status: DisposedITAT Mumbai04 Oct 2017AY 2010-11

Bench: Shri G.S. Pannu & Shri Ravish Sood

For Appellant: Shri Rahul HakaniFor Respondent: Shri V. Justin
Section 194ASection 194CSection 201Section 201(1)Section 263

delay in filing of the appeal deserves to be condoned. We hold so. 9 Neo Sports Broadcast Pvt. Ltd. ITA Nos. 2642 & 2643/Mum/2016 12. Insofar as the merits of the issues raised are concerned, it was a common point between the parties that the issues are fully covered by the decisions of the Tribunal dated 01/04/2016(supra) and 19/02/2016(supra

PANKAJ PARASAR,MUMBAI vs. ACIT 11(1), MUMBAI

In the result, the assessee’s appeal for A

ITA 2726/MUM/2012[2007-08]Status: DisposedITAT Mumbai05 Apr 2017AY 2007-08

Bench: Shri Jason P. Boaz & Shri Sandeep Gosainshri Pankaj Parasar Acit, Circle 11(1) 1St Floor, Plot No. 376 Aayakar Bhavan, M.K. Road Vs. Didee House, 14Th Road Mumbai 400020 Khar (W), Mumbai 400052 Pan – Aaapp9015A Appellant Respondent

For Appellant: Shri Gyaneshwar KataramFor Respondent: Shri Rajat Mittal
Section 143(3)Section 40

condone the delay of 248 days in filing this appeal. This appeal is accordingly admitted for consideration and adjudication. We hold and direct accordingly. 3 Shri Pankaj Parasar 3. The facts of the case, briefly stated, are as under: - 3.1 The assessee, Prop. M/s. Mazaa Films & M/s. Mazaa Productions, engaged in the production and direction of advertisement films, feature films

ROYAL TWINKLE STAR CLUB P.LTD,MUMBAI vs. DCIT CEN CIR 2(4), MUMBAI

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

ITA 1425/MUM/2018[2009-10]Status: DisposedITAT Mumbai11 May 2023AY 2009-10

Bench: Shri G.S. Pannu & Shri Sandeep Singh Karhail

Section 147Section 194ASection 250Section 40

delay of 2 days in filing the aforesaid appeals by the assessee is condoned and we proceed to decide these appeals on merits. ITA no.1425/Mum./2018 Assessee’s Appeal - A.Y. 2009–10 4. In its appeal, the assessee has raised the following grounds:– “1. The Ld. CIT (Appeals) erred in confirming the action of the Ld. D.C.I.T. of re-opening

ROYAL TWINKLE STAR CLUB P.LTD,MUMBAI vs. DCIT CEN CIR 2(4), MUMBAI

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

ITA 1427/MUM/2018[2011-12]Status: DisposedITAT Mumbai11 May 2023AY 2011-12

Bench: Shri G.S. Pannu & Shri Sandeep Singh Karhail

Section 147Section 194ASection 250Section 40

delay of 2 days in filing the aforesaid appeals by the assessee is condoned and we proceed to decide these appeals on merits. ITA no.1425/Mum./2018 Assessee’s Appeal - A.Y. 2009–10 4. In its appeal, the assessee has raised the following grounds:– “1. The Ld. CIT (Appeals) erred in confirming the action of the Ld. D.C.I.T. of re-opening

ROYAL TWINKLE STAR CLUB P.LTD,MUMBAI vs. ACIT CEN CIR 2(4), MUMBAI

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

ITA 1428/MUM/2018[2013-14]Status: DisposedITAT Mumbai11 May 2023AY 2013-14

Bench: Shri G.S. Pannu & Shri Sandeep Singh Karhail

Section 147Section 194ASection 250Section 40

delay of 2 days in filing the aforesaid appeals by the assessee is condoned and we proceed to decide these appeals on merits. ITA no.1425/Mum./2018 Assessee’s Appeal - A.Y. 2009–10 4. In its appeal, the assessee has raised the following grounds:– “1. The Ld. CIT (Appeals) erred in confirming the action of the Ld. D.C.I.T. of re-opening

ROYAL TWINKLE STAR CLUB PVT. LTD,MUMBAI vs. DCIT CENTRAL CIRCLE-2(1), MUMBAI

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

ITA 1014/MUM/2019[2015-16]Status: DisposedITAT Mumbai11 May 2023AY 2015-16

Bench: Shri G.S. Pannu & Shri Sandeep Singh Karhail

Section 147Section 194ASection 250Section 40

delay of 2 days in filing the aforesaid appeals by the assessee is condoned and we proceed to decide these appeals on merits. ITA no.1425/Mum./2018 Assessee’s Appeal - A.Y. 2009–10 4. In its appeal, the assessee has raised the following grounds:– “1. The Ld. CIT (Appeals) erred in confirming the action of the Ld. D.C.I.T. of re-opening

ROYAL TWINKLE STAR CLUB PVT. LTD.,MUMBAI vs. DCIT CENTRAL CIRCLE-2(1), MUMBAI

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

ITA 1012/MUM/2019[2012-13]Status: DisposedITAT Mumbai11 May 2023AY 2012-13

Bench: Shri G.S. Pannu & Shri Sandeep Singh Karhail

Section 147Section 194ASection 250Section 40

delay of 2 days in filing the aforesaid appeals by the assessee is condoned and we proceed to decide these appeals on merits. ITA no.1425/Mum./2018 Assessee’s Appeal - A.Y. 2009–10 4. In its appeal, the assessee has raised the following grounds:– “1. The Ld. CIT (Appeals) erred in confirming the action of the Ld. D.C.I.T. of re-opening

ROYAL TWINKLE STAR CLUB P.LTD,MUMBAI vs. ACIT CEN CIR 2(4), MUMBAI

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

ITA 1429/MUM/2018[2014-15]Status: DisposedITAT Mumbai11 May 2023AY 2014-15

Bench: Shri G.S. Pannu & Shri Sandeep Singh Karhail

Section 147Section 194ASection 250Section 40

delay of 2 days in filing the aforesaid appeals by the assessee is condoned and we proceed to decide these appeals on merits. ITA no.1425/Mum./2018 Assessee’s Appeal - A.Y. 2009–10 4. In its appeal, the assessee has raised the following grounds:– “1. The Ld. CIT (Appeals) erred in confirming the action of the Ld. D.C.I.T. of re-opening

ROYAL TWINKLE STAR CLUB P.LTD,MUMBAI vs. DCIT CEN CIR 2(4), MUMBAI

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

ITA 1426/MUM/2018[2010-11]Status: DisposedITAT Mumbai11 May 2023AY 2010-11

Bench: Shri G.S. Pannu & Shri Sandeep Singh Karhail

Section 147Section 194ASection 250Section 40

delay of 2 days in filing the aforesaid appeals by the assessee is condoned and we proceed to decide these appeals on merits. ITA no.1425/Mum./2018 Assessee’s Appeal - A.Y. 2009–10 4. In its appeal, the assessee has raised the following grounds:– “1. The Ld. CIT (Appeals) erred in confirming the action of the Ld. D.C.I.T. of re-opening

ROYAL TWINKLE STAR CLUB PVT. LTD,MUMBAI vs. DCIT CIRCLE 2 (1), MUMBAI

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

ITA 1013/MUM/2019[2013-14]Status: DisposedITAT Mumbai11 May 2023AY 2013-14

Bench: Shri G.S. Pannu & Shri Sandeep Singh Karhail

Section 147Section 194ASection 250Section 40

delay of 2 days in filing the aforesaid appeals by the assessee is condoned and we proceed to decide these appeals on merits. ITA no.1425/Mum./2018 Assessee’s Appeal - A.Y. 2009–10 4. In its appeal, the assessee has raised the following grounds:– “1. The Ld. CIT (Appeals) erred in confirming the action of the Ld. D.C.I.T. of re-opening

REKHA MAHESHWARI ,DELHI vs. INCOME TAX OFFICER , DELHI

In the result, appeal of the assessee is allowed

ITA 152/MUM/2024[2013-14]Status: DisposedITAT Mumbai25 Jul 2024AY 2013-14

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI RATNESH NANDAN SAHAY (Accountant Member)

Section 1Section 143(1)Section 194ISection 199

condoning the delay is reversed as the appeal was filed within time. However, the Ld. CIT (A) also decided the appeal on merits. 5. The brief facts are that assessee is an individual and had declared income under the head ‘income from house property’ from rent of Rs.26,00,000/- received from tenant SVIL Mines Ltd in respect of property

MULCHAND SHAMJI CHHEDA HUF ,MUMBAI vs. INCOME TAX OFFICER -26(2)(3), MUMBAI

In the result, the appeal of the assessee is dismissed

ITA 1700/MUM/2025[2016-17]Status: DisposedITAT Mumbai17 Dec 2025AY 2016-17
Section 143(3)Section 194ASection 271BSection 40Section 44A

194A applies and no tax audit\nor TDS is required to be deducted in AY. 2016-17.\nPage | 3\nITA No. 1700/Mum/2025\nA.Y. 2016-17\nMulchand Shamji Chheda HUF\nGround No. 3: Applicability of section 44AB\n(v) The learned CIT(A) erred in holding that the Appellant is subject to tax\naudit u/s.44AB. He failed to take into consideration

DCIT (TDS) - 1(1), MUMBAI, CUMBALLA HILLS vs. ANANAD RATHI COMMODITIES LIMITED, A WING , TH FLOOR,

In the result, appeals filed by the Revenue as well as cross objections raised by the assessee are dismissed

ITA 3900/MUM/2023[2013-14]Status: DisposedITAT Mumbai18 Nov 2024AY 2013-14

Bench: SHRI AMIT SHUKLA (Judicial Member), SMT RENU JAUHRI (Accountant Member)

Section 2(28)Section 201

delay of 22 days is condoned. 3. In both the years the issues involved are common arising out of identical set of facts and therefore, same were heard together and have been disposed of by ways of this consolidated order. For the sake of ready reference appeal for A.Y.2013-14 is taken up wherein the Revenue has raised following grounds:- “Ground

DCIT (TDS) - 1(1), MUMBAI, CUMBALLA HILLS vs. ANAND RATHI COMMODITIES LIMITED, A WING, TH FLOOR,

In the result, appeals filed by the Revenue as well as cross objections raised by the assessee are dismissed

ITA 3919/MUM/2023[2014-15]Status: DisposedITAT Mumbai18 Nov 2024AY 2014-15

Bench: SHRI AMIT SHUKLA (Judicial Member), SMT RENU JAUHRI (Accountant Member)

Section 2(28)Section 201

delay of 22 days is condoned. 3. In both the years the issues involved are common arising out of identical set of facts and therefore, same were heard together and have been disposed of by ways of this consolidated order. For the sake of ready reference appeal for A.Y.2013-14 is taken up wherein the Revenue has raised following grounds:- “Ground

MHATRE PALACE CHSL,BORIVALI WEST vs. INCOME TAX OFFICER 42 1 3 MUMBAI, MUMBAI

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

ITA 887/MUM/2025[2021-22]Status: DisposedITAT Mumbai03 Jun 2025AY 2021-22

Bench: SHRI. NARENDRA KUMAR BILLAIYA (Accountant Member), MS. KAVITHA RAJAGOPAL (Judicial Member)

For Appellant: Shri. Mandar Vaidya A/w. KalpeshFor Respondent: Shri. Asif Karmali, (SR. DR.)
Section 143(1)Section 22Section 250Section 5Section 57Section 80P(2)(d)

Delay condoned. 3. The solitary ground of appeal is the disallowance u/s. 80P(2)(d) of the Act of Rs. 2,27,780/- being the interest received from co-operative banks. 4. Brief facts of the case are that the assessee is a Co-operative Housing Society and had filed its return of income dated 30.12.2021, declaring total income

MS. NISHA SHARMA,MUMBAI vs. INCOME TAX OFFICER -1(2), THANE

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

ITA 4097/MUM/2025[2011-12]Status: DisposedITAT Mumbai31 Jul 2025AY 2011-12

Bench: Shri Om Prakash Kantshri Sandeep Singh Karhailassessment Year 2011-12

For Appellant: NoneFor Respondent: Shri Asif Karmali, Sr.DR
Section 144Section 147Section 148Section 250

condone the delay in filing the present appeal. 4. In this appeal, the assessee has raised the following grounds: – “1. On the facts and in the circumstances of the case and in law, the learned Commissioner of Income Tax - Appeal erred in confirming the action of the Assessing Officer (AO) in issuance of notice u/s. 148 of the Income

EAGLE COURIERS,MUMBAI vs. ADDL CIT (TDS) RG 1,, MUMBAI

In the result, assessee’s appeal is allowed

ITA 3865/MUM/2014[2010-11]Status: DisposedITAT Mumbai09 Jan 2017AY 2010-11

Bench: Shri R.C. Sharma & Shri Pawan Singh

For Appellant: Ms. Devki ShahFor Respondent: Shri B.S. Bist
Section 194ASection 200(3)Section 272A(2)(k)Section 40a

194A, 194C, 194I and 194J of the Act. The tax deducted at source has been paid to the credit of the Central Government. There is also no disallowance under section 40a of the Act for this assessment year. The assessee has filed letters with the Assessing Officer on 3rd August 2011, 16th August 2011 and 30th November 2011 giving reasons