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5 results for “condonation of delay”+ Section 271Cclear

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Raipur38Delhi28Cochin24Jaipur22Karnataka21Ahmedabad15Nagpur8Bangalore6Mumbai5Chandigarh5Visakhapatnam3Chennai3Lucknow2Kolkata2Surat2Panaji1SC1Guwahati1

Key Topics

Section 201(1)10Section 271C7Deduction5TDS5Section 2014Section 2504Section 143(1)4Condonation of Delay4Exemption3Section 133

AGILITY LOGISTICS P.LTD,MUMBAI vs. DCIT TDS 1(1), MUMBAI

In the result, both Department’s appeal and assessee’s cross objection are dismissed

ITA 4117/MUM/2014[2010-11]Status: DisposedITAT Mumbai31 Oct 2017AY 2010-11

Bench: Shri G.S. Pannu & Shri Saktijit Dey

For Appellant: Shri Dhanesh Bafna a/wFor Respondent: Shri R.P. Meena a/w
Section 133ASection 194CSection 201Section 201(1)Section 271C

271C of the Act for the assessment year 2011–12. ITA no.4117/Mum./2014 ITA no.4118/Mum./2014 2. These appeals by the assessee are against the confirmation of order passed under section 201(1) and 201(1A) of the Act. 3. Brief facts are, the assessee a company is engaged in the business of freight forwarding, logistics and transportation

2
Section 10(5)2
Section 192B2

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

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 departmental sources

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

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

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 departmental sources

STATE BANK OF INDIA ,MUMBAI vs. ADDL.CIT-TDS,RANGE2(2), MUMBAI

In the result, the appeal of the assessee is allowed

ITA 5548/MUM/2024[2016-17]Status: DisposedITAT Mumbai04 Feb 2025AY 2016-17

Bench: Shri Amarjit Singh & Shri Raj Kumar Chauhanassessment Year 2016-17

For Appellant: Shri Tanzil R. Padvekar & Shri Prabhanjan B. GujarFor Respondent: Shri Bhangepatil Pushkaraj Ramesh, Sr. DR
Section 10(5)Section 192BSection 201Section 201(1)Section 270CSection 271CSection 273BSection 274

section 273B shall be applicable. v. The appellant craves, leave to add to alter, modify, revise, or delete any grounds (s) in the interest of justice.” 2. There is a delay in filing the appeal by 77 days. The assessee filed application for condonation of delay along with affidavit dated 18.10.2020. The assessee submitted that all the proceedings in this

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