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578 results for “condonation of delay”+ Section 51clear

Sorted by relevance

Mumbai578Chennai498Delhi426Kolkata354Bangalore251Ahmedabad176Hyderabad167Jaipur156Karnataka144Pune126Chandigarh115Nagpur95Indore58Lucknow54Rajkot43Surat42Cuttack42Amritsar41Calcutta38Cochin36Raipur34Visakhapatnam22SC19Jodhpur13Telangana13Patna10Guwahati9Jabalpur8Allahabad6Varanasi6Orissa5Agra4Dehradun4Rajasthan4Panaji3Andhra Pradesh1Ranchi1

Key Topics

Section 143(3)63Addition to Income53Section 14A44Condonation of Delay37Limitation/Time-bar28Penalty25Section 6824Section 25020Disallowance

JAN SEVA MANDAL ,MUMBAI vs. INCOME TAX OFFICER EXEMPTION WARD -1(4), MUMBAI

In the result, the appeal filed by the assessee is allowed for In the result, the appeal filed by the assessee is allowed for In the result, the appeal filed by the assessee is allowed for statisti...

ITA 3445/MUM/2025[2023-24]Status: DisposedITAT Mumbai22 Jul 2025AY 2023-24

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 2023-24 Jan Seva Mandal, Central Processing Centre Income Vinayalaya, Mahakali Caves Tax Deparment, Bengaluru, Vs. Road, Andheri (East), Income Tax Officer Exemption Mumbai-400093. Ward 1(4), Mumbai. 6Th Floor, Mtnl Te Building, Pedder Road, Mumbai-400026. Pan No. Aaatj 4868 K Appellant Respondent

For Appellant: Mr. Ketan PatelFor Respondent: Mr. Vivek Perampurna, CIT-DR
Section 11Section 12ASection 143(1)

51,92,176. The CPC, while passing the said order, denied exemption under Section 11 of the Act, citing delay of 29 denied exemption under Section 11 of the Act, citing delay of 29 denied exemption under Section 11 of the Act, citing delay of 29 days in e-filing of the audit filing of the audit report in Form

Showing 1–20 of 578 · Page 1 of 29

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20
Section 143(1)17
Deduction16
Section 15415

SHREE SWAMI SAMARTH TRADING CO. P. LTD,MUMBAI vs. CIT (A)-13, MUMBAI

In the result, both the appeals of assessee are dismissed

ITA 3552/MUM/2015[2009-10]Status: DisposedITAT Mumbai31 May 2017AY 2009-10

Bench: Sri Mahavir Singh, Jm & Sri Rajesh Kumar, Am

Section 144Section 271(1)(c)

condoned), however here interestingly appellant have made the application by counting the period of delay by taking date of receipt of assessment order u/s 144 of the Act dated 26/12/2011 as on 16/10/2012, to calculate delay till 14/11/2013 i.e. the date when appeal has been filed and for this period of apparently delay of 364 days the appellant have given

SHREE SWAMI SAMARTH TRADING CO. LT,MUMBAI vs. CIT (A)-13, MUMBAI

In the result, both the appeals of assessee are dismissed

ITA 3551/MUM/2015[2009-10]Status: DisposedITAT Mumbai31 May 2017AY 2009-10

Bench: Sri Mahavir Singh, Jm & Sri Rajesh Kumar, Am

Section 144Section 271(1)(c)

condoned), however here interestingly appellant have made the application by counting the period of delay by taking date of receipt of assessment order u/s 144 of the Act dated 26/12/2011 as on 16/10/2012, to calculate delay till 14/11/2013 i.e. the date when appeal has been filed and for this period of apparently delay of 364 days the appellant have given

CCI CHAMBERS CO-OP HSG SOC. LTD,MUMBAI vs. INCOME TAX OFFICER-17(2)(1), MUMBAI

In the result, both the appeal

ITA 3543/MUM/2025[2015-16]Status: DisposedITAT Mumbai30 Jul 2025AY 2015-16

Bench: Shri Om Prakash Kant () & Shri Rahul Chaudhary ()

For Appellant: Mr. Pravin Salunkhe, Sr. DRFor Respondent: Mr. Prakash Jotwani

51,20,000/- being voluntary contribution to the building being voluntary contribution to the building repairs and amenity fund by member. repairs and amenity fund by member. CCI Chambers Co-op. HSG. SOC. Ltd. CCI Chambers ITA No. 3542 & 3543/MUM/2025 2. The learned AO erred in 2. The learned AO erred in not following the principles of not following

CCI CHAMBERS CO-OP HSG SOC. LTD,MUMBAI vs. ITO 17(2)(1), MUMBAI

In the result, both the appeal

ITA 3542/MUM/2025[2013-14]Status: DisposedITAT Mumbai30 Jul 2025AY 2013-14

Bench: Shri Om Prakash Kant () & Shri Rahul Chaudhary ()

For Appellant: Mr. Pravin Salunkhe, Sr. DRFor Respondent: Mr. Prakash Jotwani

51,20,000/- being voluntary contribution to the building being voluntary contribution to the building repairs and amenity fund by member. repairs and amenity fund by member. CCI Chambers Co-op. HSG. SOC. Ltd. CCI Chambers ITA No. 3542 & 3543/MUM/2025 2. The learned AO erred in 2. The learned AO erred in not following the principles of not following

RELIANCE INDUSTRIES LTD,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX LARGE TAXPAYER UNIT, MUMBAI

ITA 5073/MUM/2017[2005-06]Status: DisposedITAT Mumbai02 May 2018AY 2005-06

Bench: Shri B.R.Baskaran & Shri Sandeep Gosainreliance Industries Ltd. Maker Chambers, Iv, 3Rd Floor, 222,Nariman Point, ……………. Appellant Mumbai-400021 Pan-Aaacr5055K V/S

For Appellant: Shri Arvind SondeFor Respondent: Shri Jacinta Zimik Vashai-CIT-DR
Section 11Section 115JSection 143(3)Section 234BSection 249(2)Section 249(3)Section 80H

condone delay by enacting section 51 of the Limitation Act of 1963 in order to enable the courts to do substantial

INDIA LAND AND PROPERTIES LIMITED (SINCE MERGED WITH EQUINOX INDIA DEVELOPMENTS LTD FORMERLY KNOWN AS INDIA BULLS REAL ESTATE LIMITED),MUMBAI vs. DCIT CENTRAL CIRCLE 6(4), MUMBAI

In the result, all the appeals filed by the assessee stands partly allowed for statistical purposes

ITA 426/MUM/2025[2016-17]Status: DisposedITAT Mumbai05 Mar 2025AY 2016-17

Bench: Smt. Beena Pillai () & Shri Girish Agrawal ()

Section 226

condone delay by enacting section 51 of the Limitation Act of 1963 in order to enable the courts to do substantial

SARNATH CO-OP HOUSING SOCIETY LTD,MUMBAI vs. CIT(A), MUMBAI

In the result, all the appeals filed by the assessee are\nallowed for statistical purposes in above terms

ITA 2550/MUM/2025[2020-21]Status: DisposedITAT Mumbai16 Jul 2025AY 2020-21
Section 143(1)Section 250Section 80PSection 80P(2)(d)

condone delay by\nenacting section 51 of the Limitation Act of 1963 in order to enable the\ncourts to do substantial

SARNATH CO-OP HOUSING SOCIETY LTD,BHULABHAI DESAI vs. CIT(APPEAL), PIRAMAL CHAMBER

In the result, all the appeals filed by the assessee are\nallowed for statistical purposes in above terms

ITA 2548/MUM/2025[2013-14]Status: DisposedITAT Mumbai16 Jul 2025AY 2013-14
Section 143(1)Section 250Section 80PSection 80P(2)(d)

condone delay by\nenacting section 51 of the Limitation Act of 1963 in order to enable the\ncourts to do substantial

SARNATH CO-OPERATIVE HOUSING SOCIETY LIMITED,MUMBAI vs. CIT(A), MUMBAI

In the result, all the appeals filed by the assessee are\nallowed for statistical purposes in above terms

ITA 2549/MUM/2025[2015-16]Status: DisposedITAT Mumbai16 Jul 2025AY 2015-16
Section 143(1)Section 250Section 80PSection 80P(2)(d)

condone delay by\nenacting section 51 of the Limitation Act of 1963 in order to enable the\ncourts to do substantial

SHRI BHARAT NAVINCHANDRA GALA ,MUMBAI vs. ITO WARD 41(3)(1), MUMBAI

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

ITA 506/MUM/2025[2012-13]Status: DisposedITAT Mumbai20 Feb 2026AY 2012-13

Bench: Smt. Beena Pillai ()

Section 154

condone delay by enacting section 51 of the Limitation Act of 1963 in order to enable the courts to do substantial

HITESH SURESH JADHAV,KALHER, THANE vs. ITO, WARD 1(5), KALYAN, KALYAN

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

ITA 771/MUM/2025[2017-18]Status: DisposedITAT Mumbai28 Mar 2025AY 2017-18

Bench: Smt. Beena Pillai () & Shri Omkareshwar Chidara ()

Section 143(2)Section 144Section 250Section 69A

condone delay by enacting section 51 of the Limitation Act of 1963 in order to enable the courts to do substantial

MINAKSHI SINGH,MEERUT vs. INCOME TAX OFFICER, WARD 35(2)(3), MUMBAI, MUMBAI

In the result, all the appeals filed by the assessee stands partly allowed for statistical purposes

ITA 6648/MUM/2024[2011-12]Status: DisposedITAT Mumbai21 Feb 2025AY 2011-12

Bench: Smt. Beena Pillai () I.T.A. No. 6648/Mum/2024 Assessment Year: 2011-12

condone delay by enacting section 51 of the Limitation Act of 1963 in order to enable the courts to do substantial

SARNATH CO-OP HOUSING SOCIETY LTD,DESAI ROAD vs. CIT (APPEAL), PIRAMAL CHAMBER

In the result, all the appeals filed by the assessee are allowed\nfor statistical purposes in above terms

ITA 3207/MUM/2025[2012-13]Status: DisposedITAT Mumbai30 Sept 2025AY 2012-13
Section 143(1)Section 250

condonation of delay, the\nassessee has filed an affidavit alongwith proof and the contents of the\naffidavit in para 4 onwards are extracted below:-\n“4. There was a delay for 3789 days in filing an appeal to the Commissioner of\nIncome Tax (Appeal) against the order under section 143(1) of the act for\n assessment year

AMAN CHAMBERS PREMISES CO-OP SOC LTD,CHARNI ROAD MUMBAI vs. THE ASS. DIRECTOR OF INCOME TAX BENGALURU, BENGALURU

ITA 2080/MUM/2024[2020-2021]Status: DisposedITAT Mumbai30 Jul 2024AY 2020-2021
Section 249(2)Section 250

condone delay by\nenacting section 51 of the Limitation Act of 1963 in order to enable the\ncourts to do substantial

SHREE PUSHKAR FOUNDATION,MUMBAI vs. INCOME TAX OFFICER (EXEMPTION)-WARD 2(30, MUMBAI

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

ITA 2714/MUM/2024[2021-22]Status: DisposedITAT Mumbai30 Aug 2024AY 2021-22

Bench: Shri Om Prakash Kant () & Shri Sandeep Singh Karhail () Assessment Year: 2021-22 Shree Pushkar Foundation, Ito (Exemption) – Ward 2(3), 301/302, 3Rd Floor, Cumbala Hill Tele Exchange Atlanta Centre, Vs. (Mtnl), Peddar Rd, Tardeo, Near Udyog Bhavan, Mumbai-400026. Sonawala Road, Goregaon East, Mumbai-400063. Pan No. Aawts 2303 N Appellant Respondent

For Appellant: Mr. Sandip S. Nagar, &For Respondent: 24/07/2024
Section 11Section 11(2)Section 139(1)Section 143(1)Section 143(1)(a)

51,21,991/- despite all the conditions stipulated u/s 11(2) were satisfied. all the conditions stipulated u/s 11(2) were satisfied. 2.4 That on the basis of facts and in the circumstances o 2.4 That on the basis of facts and in the circumstances o 2.4 That on the basis of facts and in the circumstances of the case

CAPCO FINANCE AND INVESTMENT PRIVATE LIMITED,MUMBAI vs. ITO WARD 15 1 1 MUMBAI, MUMBAI

In the result appeal filed by the assessee stands allowed on\nthe legal issue raised in ground number 2(d)

ITA 44/MUM/2025[2012-13]Status: DisposedITAT Mumbai28 Feb 2025AY 2012-13
Section 249(2)Section 271FSection 69

condone delay\nby enacting section 51 of the Limitation Act of 1963 in\norder to enable the courts to do substantial

AMAN CHAMBERS PREMISES CO-OP SOC. LTD.,CHARNI ROAD MUMBAI vs. THE ASST. DIRECTOR OF INCOME TAX , BENGALURU

In the result, ITA No. 2077/MUM/2024, ITA No

ITA 2078/MUM/2024[2021-2022]Status: DisposedITAT Mumbai30 Jul 2024AY 2021-2022
Section 249(2)Section 250

condone delay by\nenacting section 51 of the Limitation Act of 1963 in order to enable the\ncourts to do substantial

AMAN CHAMBERS PREMISES CO-OP SOC LTD.,CHARNI ROAD MUMBAI vs. THE ASSITANT DIRECTOR OF INCOME TAX , BENGALURU

In the result, ITA No. 2077/MUM/2024, ITA No

ITA 2077/MUM/2024[2019-2020]Status: DisposedITAT Mumbai30 Jul 2024AY 2019-2020
Section 249(2)Section 250

condone delay by\nenacting section 51 of the Limitation Act of 1963 in order to enable the\ncourts to do substantial

INFRASRUCTURE SERVICES ,MUMBAI vs. ASSESSING OFFICER 33(1)(5), MUMBAI

In the result, appeal filed by the assessee stands allowed for\nstatistical purposes

ITA 6625/MUM/2024[2016-17]Status: DisposedITAT Mumbai28 Feb 2025AY 2016-17
Section 271(1)(b)Section 271(1)(c)

condone delay\nby enacting section 51 of the Limitation Act of 1963 in\norder to enable the courts to do substantial