BharatTax.net
SearchITATHigh CourtsSupreme CourtPhrasesAI ResearchHistory

Filters

BharatTax.net

Free search engine for ITAT (Income Tax Appellate Tribunal) judgments across all 28 benches in India.

Quick Links

  • Search Judgments
  • Browse by Bench
  • Recent Judgments

About

BharatTax provides free access to Income Tax Appellate Tribunal orders for legal research and reference.

© 2026 BharatTax.net. All rights reserved.

59 results for “condonation of delay”+ Section 90clear

Sorted by relevance

Chennai631Mumbai539Delhi388Kolkata340Bangalore219Hyderabad213Ahmedabad182Karnataka128Jaipur126Pune85Surat82Raipur77Chandigarh69Visakhapatnam59Nagpur59Indore56Amritsar53Lucknow49Cochin45Calcutta41Rajkot32Patna23SC19Cuttack18Kerala17Allahabad14Jodhpur12Varanasi11Agra9Jabalpur8Guwahati7Telangana5Panaji4Dehradun4Ranchi3Andhra Pradesh2Rajasthan2Orissa1Himachal Pradesh1A.K. SIKRI N.V. RAMANA1R.M. LODHA ANIL R. DAVE1

Key Topics

Section 200A49Section 201(1)46Condonation of Delay43Section 143(3)42Section 20141Section 25040Section 194A30TDS30Section 68

GURPALSINGH CHANANSINGH NAGRA,AKOLA vs. DEPUTY COMMISSIONER OF INCOME TAX, CPC, BANGLORE

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

ITA 206/NAG/2023[2017-18]Status: DisposedITAT Nagpur06 May 2024AY 2017-18

Bench: Shri V. Durga Rao & Shri K.M. Roy

For Appellant: Shri S.G. GandhiFor Respondent: Shri Abhay Y. Marathe
Section 143(1)

condone the delay in filing the present appeal and proceed to dispose off the appeal on merits. However, a cost of ` 5,000, is levied upon the assessee for the delay in filing the petition, which should be paid to the account of The Nagpur High Court Legal Service Committee. In all fairness, the learned Counsel for the assessee agreed

SANJAY SHANKARRAO JADHAO,AMRAVATI vs. ASSISTANT COMMISSIONER OF INCOME TAX, AMRAVATI CIRCLE, AMRAVATI

In the result, appeal filed by the assessee is allowed

Showing 1–20 of 59 · Page 1 of 3

29
Deduction29
Section 26322
Limitation/Time-bar22
ITA 198/NAG/2023[2016-17]Status: Disposed
ITAT Nagpur
06 May 2024
AY 2016-17

Bench: Shri V. Durga Rao & Shri K.M. Roy

For Appellant: Shri K.P. DewaniFor Respondent: Shri Abhay Y. Marathe
Section 143(3)Section 250

condone the delay in filing the present appeal and proceed to dispose off the appeal on merits. However, a cost of ` 5,000, is levied upon the assessee for the delay in filing the petition, which should be paid to the account of The Nagpur High Court Legal Service Committee. In all fairness, the learned Counsel for the assessee agreed

PANHERA GRAMIN BIGARSHETI SAHAKARI PAT SANSTHA MARYADIT,BULDHANA vs. ITO WARD-2, KHAMGAON, KHAMGAON

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

ITA 520/NAG/2024[2020-21]Status: DisposedITAT Nagpur05 Mar 2025AY 2020-21

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Smt. Veena AgrawalFor Respondent: Shri Abhay Y. Marathe
Section 250Section 80P(2)(a)

section 250 r.w.s. 143(3) of the Income Tax Act. That, the order under appeal is served on the Assessee on 14/06/2024 because of which the appeal was to be filed on or before the 13/08/2024. However, the appellant E-filed Form No. 36 on 24/08/2024 and uploaded the signed documents on 25/09/2024, hence there is a delay

BAJAJ STEEL INDUSTRIES LIMITED,NAGPUR vs. ASST. COMMISSIONER OF INCOME TAX CPC (TDS), GHAZIABAD

Appeals are dismissed

ITA 314/NAG/2023[2013-14 (FY 2012-13, Q3)]Status: DisposedITAT Nagpur26 Feb 2024

Bench: Shri Satbeer Singh Godara & Dr. Dipak P. Ripote

For Appellant: Ms. Neha Sharma, AdvocateFor Respondent: Shri Abhay Y. Marathe, Sr. DR
Section 200ASection 201Section 250

condonation of delay but application of Double Taxation Avoidance Agreement(DTAA). Hence, this case law is distinguishable on facts.  Danisco India (P.) Ltd., Vs. Union of India [2018] 90 taxmann.com 295 (Delhi) – This case law is also related to application of DTAA, hence, distinguishable on facts. 8. To sum up, all the grounds of appeal raised by the assessee

BAJAJ STEEL INDUSTRIES LIMITED,NAGPUR vs. ASST. COMMISSIONER OF INCOME TAX CPC (TDS), GHAZIABAD

Appeals are dismissed

ITA 284/NAG/2023[2008-09 (FY 2007-08, Q4)]Status: DisposedITAT Nagpur26 Feb 2024

Bench: Shri Satbeer Singh Godara & Dr. Dipak P. Ripote

For Appellant: Ms. Neha Sharma, AdvocateFor Respondent: Shri Abhay Y. Marathe, Sr. DR
Section 200ASection 201Section 250

condonation of delay but application of Double Taxation Avoidance Agreement(DTAA). Hence, this case law is distinguishable on facts.  Danisco India (P.) Ltd., Vs. Union of India [2018] 90 taxmann.com 295 (Delhi) – This case law is also related to application of DTAA, hence, distinguishable on facts. 8. To sum up, all the grounds of appeal raised by the assessee

BAJAJ STEEL INDUSTRIES LIMITED,NAGPUR vs. ASST. COMMISSIONER OF INCOME TAX CPC (TDS), GHAZIABAD

Appeals are dismissed

ITA 308/NAG/2023[2016-17 (FY 2015-16, Q4)]Status: DisposedITAT Nagpur26 Feb 2024

Bench: Shri Satbeer Singh Godara & Dr. Dipak P. Ripote

For Appellant: Ms. Neha Sharma, AdvocateFor Respondent: Shri Abhay Y. Marathe, Sr. DR
Section 200ASection 201Section 250

condonation of delay but application of Double Taxation Avoidance Agreement(DTAA). Hence, this case law is distinguishable on facts.  Danisco India (P.) Ltd., Vs. Union of India [2018] 90 taxmann.com 295 (Delhi) – This case law is also related to application of DTAA, hence, distinguishable on facts. 8. To sum up, all the grounds of appeal raised by the assessee

BAJAJ STEEL INDUSTRIES LIMITED,NAGPUR vs. ASST. COMMISSIONER OF INCOME TAX CPC (TDS), GHAZIABAD

Appeals are dismissed

ITA 315/NAG/2023[2013-14 (FY 2012-13, Q4)]Status: DisposedITAT Nagpur26 Feb 2024

Bench: Shri Satbeer Singh Godara & Dr. Dipak P. Ripote

For Appellant: Ms. Neha Sharma, AdvocateFor Respondent: Shri Abhay Y. Marathe, Sr. DR
Section 200ASection 201Section 250

condonation of delay but application of Double Taxation Avoidance Agreement(DTAA). Hence, this case law is distinguishable on facts.  Danisco India (P.) Ltd., Vs. Union of India [2018] 90 taxmann.com 295 (Delhi) – This case law is also related to application of DTAA, hence, distinguishable on facts. 8. To sum up, all the grounds of appeal raised by the assessee

BAJAJ STEEL INDUSTIES LTD.,NAGPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CPC, TDS, GHAZIABAD

Appeals are dismissed

ITA 150/NAG/2023[2008-09]Status: DisposedITAT Nagpur26 Feb 2024AY 2008-09

Bench: Shri Satbeer Singh Godara & Dr. Dipak P. Ripote

For Appellant: Ms. Neha Sharma, AdvocateFor Respondent: Shri Abhay Y. Marathe, Sr. DR
Section 200ASection 201Section 250

condonation of delay but application of Double Taxation Avoidance Agreement(DTAA). Hence, this case law is distinguishable on facts.  Danisco India (P.) Ltd., Vs. Union of India [2018] 90 taxmann.com 295 (Delhi) – This case law is also related to application of DTAA, hence, distinguishable on facts. 8. To sum up, all the grounds of appeal raised by the assessee

BAJAJ STEEL INDUSTIES LTD.,NAGPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CPC, TDS, GHAZIABAD

Appeals are dismissed

ITA 151/NAG/2023[2013-14]Status: DisposedITAT Nagpur26 Feb 2024AY 2013-14

Bench: Shri Satbeer Singh Godara & Dr. Dipak P. Ripote

For Appellant: Ms. Neha Sharma, AdvocateFor Respondent: Shri Abhay Y. Marathe, Sr. DR
Section 200ASection 201Section 250

condonation of delay but application of Double Taxation Avoidance Agreement(DTAA). Hence, this case law is distinguishable on facts.  Danisco India (P.) Ltd., Vs. Union of India [2018] 90 taxmann.com 295 (Delhi) – This case law is also related to application of DTAA, hence, distinguishable on facts. 8. To sum up, all the grounds of appeal raised by the assessee

BAJAJ STEEL INDUSTRIES LIMITED,NAGPUR vs. ASST. COMMISSIONER OF INCOME TAX CPC (TDS), GHAZIABAD

Appeals are dismissed

ITA 317/NAG/2023[2014-15 (FY 2013-14, Q4)]Status: DisposedITAT Nagpur26 Feb 2024

Bench: Shri Satbeer Singh Godara & Dr. Dipak P. Ripote

For Appellant: Ms. Neha Sharma, AdvocateFor Respondent: Shri Abhay Y. Marathe, Sr. DR
Section 200ASection 201Section 250

condonation of delay but application of Double Taxation Avoidance Agreement(DTAA). Hence, this case law is distinguishable on facts.  Danisco India (P.) Ltd., Vs. Union of India [2018] 90 taxmann.com 295 (Delhi) – This case law is also related to application of DTAA, hence, distinguishable on facts. 8. To sum up, all the grounds of appeal raised by the assessee

BAJAJ STEEL INDUSTIES LTD.,NAGPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CPC, TDS, GHAZIABAD

Appeals are dismissed

ITA 152/NAG/2023[2014-15]Status: DisposedITAT Nagpur26 Feb 2024AY 2014-15

Bench: Shri Satbeer Singh Godara & Dr. Dipak P. Ripote

For Appellant: Ms. Neha Sharma, AdvocateFor Respondent: Shri Abhay Y. Marathe, Sr. DR
Section 200ASection 201Section 250

condonation of delay but application of Double Taxation Avoidance Agreement(DTAA). Hence, this case law is distinguishable on facts.  Danisco India (P.) Ltd., Vs. Union of India [2018] 90 taxmann.com 295 (Delhi) – This case law is also related to application of DTAA, hence, distinguishable on facts. 8. To sum up, all the grounds of appeal raised by the assessee

BAJAJ STEEL INDUSTIES LTD.,NAGPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CPC, TDS, GHAZIABAD

Appeals are dismissed

ITA 153/NAG/2023[2015-16]Status: DisposedITAT Nagpur26 Feb 2024AY 2015-16

Bench: Shri Satbeer Singh Godara & Dr. Dipak P. Ripote

For Appellant: Ms. Neha Sharma, AdvocateFor Respondent: Shri Abhay Y. Marathe, Sr. DR
Section 200ASection 201Section 250

condonation of delay but application of Double Taxation Avoidance Agreement(DTAA). Hence, this case law is distinguishable on facts.  Danisco India (P.) Ltd., Vs. Union of India [2018] 90 taxmann.com 295 (Delhi) – This case law is also related to application of DTAA, hence, distinguishable on facts. 8. To sum up, all the grounds of appeal raised by the assessee

BAJAJ STEEL INDUSTRIES LIMITED,NAGPUR vs. ASST. COMMISSIONER OF INCOME TAX CPC (TDS), GHAZIABAD

Appeals are dismissed

ITA 306/NAG/2023[2013-14 (FY 20012-13, Q2)]Status: DisposedITAT Nagpur26 Feb 2024

Bench: Shri Satbeer Singh Godara & Dr. Dipak P. Ripote

For Appellant: Ms. Neha Sharma, AdvocateFor Respondent: Shri Abhay Y. Marathe, Sr. DR
Section 200ASection 201Section 250

condonation of delay but application of Double Taxation Avoidance Agreement(DTAA). Hence, this case law is distinguishable on facts.  Danisco India (P.) Ltd., Vs. Union of India [2018] 90 taxmann.com 295 (Delhi) – This case law is also related to application of DTAA, hence, distinguishable on facts. 8. To sum up, all the grounds of appeal raised by the assessee

BAJAJ STEEL INDUSTRIES LIMITED,NAGPUR vs. ASST. COMMISSIONER OF INCOME TAX CPC (TDS), GHAZIABAD

Appeals are dismissed

ITA 307/NAG/2023[2014-15 (FY 2013-14, Q2)]Status: DisposedITAT Nagpur26 Feb 2024

Bench: Shri Satbeer Singh Godara & Dr. Dipak P. Ripote

For Appellant: Ms. Neha Sharma, AdvocateFor Respondent: Shri Abhay Y. Marathe, Sr. DR
Section 200ASection 201Section 250

condonation of delay but application of Double Taxation Avoidance Agreement(DTAA). Hence, this case law is distinguishable on facts.  Danisco India (P.) Ltd., Vs. Union of India [2018] 90 taxmann.com 295 (Delhi) – This case law is also related to application of DTAA, hence, distinguishable on facts. 8. To sum up, all the grounds of appeal raised by the assessee

BAJAJ STEEL INDUSTRIES LIMITED,NAGPUR vs. ASST. COMMISSIONER OF INCOME TAX CPC (TDS), GHAZIABAD

Appeals are dismissed

ITA 316/NAG/2023[2014-15 (FY2013-14, Q3)]Status: DisposedITAT Nagpur26 Feb 2024

Bench: Shri Satbeer Singh Godara & Dr. Dipak P. Ripote

For Appellant: Ms. Neha Sharma, AdvocateFor Respondent: Shri Abhay Y. Marathe, Sr. DR
Section 200ASection 201Section 250

condonation of delay but application of Double Taxation Avoidance Agreement(DTAA). Hence, this case law is distinguishable on facts.  Danisco India (P.) Ltd., Vs. Union of India [2018] 90 taxmann.com 295 (Delhi) – This case law is also related to application of DTAA, hence, distinguishable on facts. 8. To sum up, all the grounds of appeal raised by the assessee

INCOME TAX OFFICER (EXEMPTION) - 4, NAGPUR vs. DEENDAYAL SEVA PRATISHTHAN, YAVATMAL

In the result, appeal by the Revenue stands dismissed

ITA 572/NAG/2024[2021-22]Status: DisposedITAT Nagpur21 Mar 2025AY 2021-22

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Kishore B. PhadkeFor Respondent: Shri Abhay Y. Marathe
Section 11Section 12Section 138

90 days, that longer period shall apply. 3 Deendayal Seva Pratishthan ITA no.572/Nag./2024 IV. It is further clarified that the period from 15.03.2020 till 28.02.2022 shall also stand excluded in computing the periods prescribed under Sections 23 (4) and 29A of the Arbitration and Conciliation Act, 1996, Section 12 A of the Commercial Courts Act, 2015 and provisos

AKSHAY DEVIDAS TAJANE,CHANDRAPUR vs. ITO WARD -1, CHANDRAPUR

In the result, assessee’s appeal is allowed for statistical purposes in terms indicated above

ITA 161/NAG/2025[2021-22]Status: DisposedITAT Nagpur27 May 2025AY 2021-22

Bench: Shri V. Durga Rao

For Appellant: Shri Mahavir AtalFor Respondent: Shri Surjit Kumar Saha
Section 139Section 139(1)Section 143(1)Section 154Section 90

Section Issue Grounds of Appeal no. The filing of Form no.67, is a Denial of relief u/s 90 procedural / directory require– 1. 253 at ` 1,94,852 ment and is not a mandatory requirement In any case, the delay in filing Denial of relief u/s 90 2. 253 Form no.67, should have been at ` 1,94,852 condoned

VINAY RAMSHARANDAS AGRAWAL,NAGPUR vs. PRINCIPAL COMMISSIONER OF INCOME TAX-II, NAGPUR

In the result, appeal by the assessee stands allowed

ITA 110/NAG/2023[2017-18]Status: DisposedITAT Nagpur21 Mar 2025AY 2017-18

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Kishore P. DewaniFor Respondent: Shri Sandipkumar Salunke
Section 143(3)Section 263

condone the delay and admit the same for adjudication on merits. 6. Insofar as the merits of the case are concerned, the facts are, the assessee is an Individual. For the year under consideration, on 31/01/2018, the assessee filed his return of income electronically, disclosing total income of ` 12,96,33,940. During the course of regular assessment framed under

ANANT RAMRAO CHAVAN,AMRAVATI vs. INCOME TAX OFFICER, WARD-1, AMRAVATI

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

ITA 476/NAG/2024[2014-15]Status: DisposedITAT Nagpur26 Dec 2024AY 2014-15

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: NoneFor Respondent: Shri Abhay Y. Marathe
Section 143(3)Section 147Section 234ASection 250

delay be condoned and appeal should be taken up for hearing. 7. The assessee denies liability to pay interest under section 234A, 234B and 234C of I.T. Act 1961. Without prejudice, levy of interest under section 234A, 234C and 234C of I.T. Act 1961 is unjustified, unwarranted and excessive. 8. Any other ground that shall be prayed at the time

TAJSHREE AUTOWHEELS PRIVATE LIMITED,NAGPUR vs. ACIT CIRCLE-4, NAGPUR

In the result, assessee’s appeal is allowed for statistical purposes

ITA 400/NAG/2024[2014-15]Status: DisposedITAT Nagpur04 Mar 2025AY 2014-15

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Madhav VichoreFor Respondent: Shri Abhay Y. Marathe
Section 56(2)Section 56(2)(viib)

condone the delay of 446 days in filing the present appeal and admit the same for adjudication on merit. 5. Facts in Brief:– The assessee is a Private Limited Company engaged in the business of Automobiles and Auto Parts. During the year under consideration, the assessee–company allotted addition 2,00,000 shares for a premium of ` 40, per share