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.

46 results for “condonation of delay”+ Section 2(22)(e)clear

Sorted by relevance

Chennai1,157Mumbai936Delhi836Kolkata581Bangalore445Ahmedabad276Jaipur274Pune228Hyderabad215Patna185Karnataka169Nagpur153Chandigarh124Surat116Visakhapatnam107Indore103Lucknow92Raipur80Amritsar67Cochin66Cuttack64Panaji46Rajkot46Calcutta40SC38Agra24Guwahati24Telangana17Jodhpur16Allahabad12Varanasi12Jabalpur10Dehradun9Orissa4Rajasthan4A.K. SIKRI ROHINTON FALI NARIMAN2Andhra Pradesh2Himachal Pradesh2A.K. SIKRI N.V. RAMANA1Kerala1DIPAK MISRA R.K. AGRAWAL PRAFULLA C. PANT1Gauhati1Ranchi1

Key Topics

Condonation of Delay37Section 153A19Section 253(1)18Section 25015Section 12A13Addition to Income13Section 143(3)11Section 246A9Section 201(1)

YAKSHIT YUVA FOUNDATION,BELAGAVI vs. CIT (EXEMPTION), BENGALURU

Appeals stands Allowed

ITA 234/PAN/2025[80G]Status: DisposedITAT Panaji06 Mar 2026

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshaliita Nos. 233 & 234/Pan/2025 Yakshit Yuva Foundation O/O Taekwondo Master Rao, 1St Fl, Gadekar Complex, P B Road, Kakati S.O., Belagavi. Pan : Aaaty9435D . . . . . . . Appellant V/S The Commissioner Of Income Tax, Exemption, Bangalore. . . . . . . . Respondent

For Appellant: Mr Shreepada Ravi Rao [‘Ld. AR’]For Respondent: Mr Azar Zain [‘Ld. DR’]
Section 12ASection 12A(1)(ac)Section 2(15)Section 80GSection 80G(5)(iii)

condone the same, we deem it fit to vacate the first premise of delay in filing applications as founded in rejecting the impugned applications by the Ld. CIT(E). Ergo ordered accordingly. ITAT-Panaji Page 9 of 22 Yakshit Yuva Foundation Vs CIT(E) ITA Nos.233 & 234/PAN/2025 15. Now coming to merits of the case; we observed that, in rejecting

Showing 1–20 of 46 · Page 1 of 3

9
Section 194A9
Limitation/Time-bar8
Natural Justice5

YAKSHIT YUVA FOUNDATION,BELAGAVI vs. CIT (EXEMPTION), BENGALORE

Appeals stands Allowed

ITA 233/PAN/2025[12AB]Status: DisposedITAT Panaji06 Mar 2026

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshaliita Nos. 233 & 234/Pan/2025 Yakshit Yuva Foundation O/O Taekwondo Master Rao, 1St Fl, Gadekar Complex, P B Road, Kakati S.O., Belagavi. Pan : Aaaty9435D . . . . . . . Appellant V/S The Commissioner Of Income Tax, Exemption, Bangalore. . . . . . . . Respondent

For Appellant: Mr Shreepada Ravi Rao [‘Ld. AR’]For Respondent: Mr Azar Zain [‘Ld. DR’]
Section 12ASection 12A(1)(ac)Section 2(15)Section 80GSection 80G(5)(iii)

condone the same, we deem it fit to vacate the first premise of delay in filing applications as founded in rejecting the impugned applications by the Ld. CIT(E). Ergo ordered accordingly. ITAT-Panaji Page 9 of 22 Yakshit Yuva Foundation Vs CIT(E) ITA Nos.233 & 234/PAN/2025 15. Now coming to merits of the case; we observed that, in rejecting

SAMARTH URBAN CO-OPERATIVE CREDIT SOCIETY LTD,BELGAUM vs. PR COMMISSIONER OF INCOME TAX , BELAGAVI

In the result, the appeal filed by the revenue is dismissed and twenty eight appeals filed by the assessee are partly allowed for statistical purpose in aforestated terms

ITA 151/PAN/2024[2018-19]Status: DisposedITAT Panaji28 Nov 2025AY 2018-19

Bench: Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

22 245/PAN/2024 2016-17 Multipurpose Co- AAAAT4669H Belgaum Vaidya op Society Prathamik Krishi Pattin Sahakari ITO, Wd 1, Mr. Pramod Y 23 272/PAN/2024 2017-18 AAAAP1606Q Sangh Niyamit Nippani Vaidya Limited Bhoj The Maratha Urban Co-op ITO, Wd Mr. Pramod Y 24 301/PAN/2024 2017-18 AABAT1106E Credit Society 5,Belgaum Vaidya Limited Shree Basvanna Mahadev

KUMTA ADIKE MARATA SOPUHARDA SAHAKARI SANGH NIYAMIT,KUMTA vs. INCOME TAX OFFICER, WARD - 2, KARWAR

In the result, the appeal filed by the revenue is dismissed and twenty eight appeals filed by the assessee are partly allowed for statistical purpose in aforestated terms

ITA 153/PAN/2024[2020-21]Status: DisposedITAT Panaji28 Nov 2025AY 2020-21

Bench: Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

22 245/PAN/2024 2016-17 Multipurpose Co- AAAAT4669H Belgaum Vaidya op Society Prathamik Krishi Pattin Sahakari ITO, Wd 1, Mr. Pramod Y 23 272/PAN/2024 2017-18 AAAAP1606Q Sangh Niyamit Nippani Vaidya Limited Bhoj The Maratha Urban Co-op ITO, Wd Mr. Pramod Y 24 301/PAN/2024 2017-18 AABAT1106E Credit Society 5,Belgaum Vaidya Limited Shree Basvanna Mahadev

HAVYAKA CREDIT SOUHARDA SAHAKARI NIYAMITA,KUMTA vs. INCOME TAX OFFICER WARD-2 KARWAR, KARWAR

In the result, the appeal filed by the revenue is dismissed and twenty eight appeals filed by the assessee are partly allowed for statistical purpose in aforestated terms

ITA 60/PAN/2025[2017-18]Status: DisposedITAT Panaji28 Nov 2025AY 2017-18

Bench: Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

22 245/PAN/2024 2016-17 Multipurpose Co- AAAAT4669H Belgaum Vaidya op Society Prathamik Krishi Pattin Sahakari ITO, Wd 1, Mr. Pramod Y 23 272/PAN/2024 2017-18 AAAAP1606Q Sangh Niyamit Nippani Vaidya Limited Bhoj The Maratha Urban Co-op ITO, Wd Mr. Pramod Y 24 301/PAN/2024 2017-18 AABAT1106E Credit Society 5,Belgaum Vaidya Limited Shree Basvanna Mahadev

KAIGA PROJECT EMPLOYEES THRIFT AND CREDIT SOCIETY,KARWAR vs. INCOME TAX OFFICER, WARD - 2, KARWAR

In the result, the appeal filed by the revenue is dismissed and twenty eight appeals filed by the assessee are partly allowed for statistical purpose in aforestated terms

ITA 62/PAN/2025[2015-16]Status: DisposedITAT Panaji28 Nov 2025AY 2015-16

Bench: Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

22 245/PAN/2024 2016-17 Multipurpose Co- AAAAT4669H Belgaum Vaidya op Society Prathamik Krishi Pattin Sahakari ITO, Wd 1, Mr. Pramod Y 23 272/PAN/2024 2017-18 AAAAP1606Q Sangh Niyamit Nippani Vaidya Limited Bhoj The Maratha Urban Co-op ITO, Wd Mr. Pramod Y 24 301/PAN/2024 2017-18 AABAT1106E Credit Society 5,Belgaum Vaidya Limited Shree Basvanna Mahadev

HAVYAKA CREDIT SOUHARDA SAHAKARI NIYAMITA,KUMTA vs. INCOME TAX OFFICER, KARWAR

In the result, the appeal filed by the revenue is dismissed and twenty eight appeals filed by the assessee are partly allowed for statistical purpose in aforestated terms

ITA 36/PAN/2025[2014-15]Status: DisposedITAT Panaji28 Nov 2025AY 2014-15

Bench: Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

22 245/PAN/2024 2016-17 Multipurpose Co- AAAAT4669H Belgaum Vaidya op Society Prathamik Krishi Pattin Sahakari ITO, Wd 1, Mr. Pramod Y 23 272/PAN/2024 2017-18 AAAAP1606Q Sangh Niyamit Nippani Vaidya Limited Bhoj The Maratha Urban Co-op ITO, Wd Mr. Pramod Y 24 301/PAN/2024 2017-18 AABAT1106E Credit Society 5,Belgaum Vaidya Limited Shree Basvanna Mahadev

SHREE MAHILA CREDIT SOUHARD SAHAKARI SANGH NIYAMIT,BELAGAVI vs. ITO WARD 1 BELAGAVI, BELAGAVI

In the result, the appeal filed by the revenue is dismissed and twenty eight appeals filed by the assessee are partly allowed for statistical purpose in aforestated terms

ITA 117/PAN/2024[2018-19]Status: DisposedITAT Panaji28 Nov 2025AY 2018-19

Bench: Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

22 245/PAN/2024 2016-17 Multipurpose Co- AAAAT4669H Belgaum Vaidya op Society Prathamik Krishi Pattin Sahakari ITO, Wd 1, Mr. Pramod Y 23 272/PAN/2024 2017-18 AAAAP1606Q Sangh Niyamit Nippani Vaidya Limited Bhoj The Maratha Urban Co-op ITO, Wd Mr. Pramod Y 24 301/PAN/2024 2017-18 AABAT1106E Credit Society 5,Belgaum Vaidya Limited Shree Basvanna Mahadev

SHRI JAI JINENDRA CREDIT SOUHARDA SAHAKARI LIMITED,BELAGAVI vs. INCOME TAX OFFICER WARD 1 NIPANI, BELAGAVI

In the result, the appeal filed by the revenue is dismissed and twenty eight appeals filed by the assessee are partly allowed for statistical purpose in aforestated terms

ITA 40/PAN/2025[2017-2018]Status: DisposedITAT Panaji28 Nov 2025AY 2017-2018

Bench: Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

22 245/PAN/2024 2016-17 Multipurpose Co- AAAAT4669H Belgaum Vaidya op Society Prathamik Krishi Pattin Sahakari ITO, Wd 1, Mr. Pramod Y 23 272/PAN/2024 2017-18 AAAAP1606Q Sangh Niyamit Nippani Vaidya Limited Bhoj The Maratha Urban Co-op ITO, Wd Mr. Pramod Y 24 301/PAN/2024 2017-18 AABAT1106E Credit Society 5,Belgaum Vaidya Limited Shree Basvanna Mahadev

VPK URBAN CO-OPERATIVE CREDIT SOCIETY,MARDOL, PONDA vs. INCOME TAX OFFICER, PANAJI

In the result, the appeal filed by the revenue is dismissed and twenty eight appeals filed by the assessee are partly allowed for statistical purpose in aforestated terms

ITA 285/PAN/2024[2016-17]Status: DisposedITAT Panaji28 Nov 2025AY 2016-17

Bench: Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

22 245/PAN/2024 2016-17 Multipurpose Co- AAAAT4669H Belgaum Vaidya op Society Prathamik Krishi Pattin Sahakari ITO, Wd 1, Mr. Pramod Y 23 272/PAN/2024 2017-18 AAAAP1606Q Sangh Niyamit Nippani Vaidya Limited Bhoj The Maratha Urban Co-op ITO, Wd Mr. Pramod Y 24 301/PAN/2024 2017-18 AABAT1106E Credit Society 5,Belgaum Vaidya Limited Shree Basvanna Mahadev

VARDHAMAN URBAN CO-OP CREDIT SOCIETY LTD,BELGAUM vs. INCOME TAX OFFICER WARD 4 BELGAUM, BELGAUM

In the result, the appeal filed by the revenue is dismissed and twenty eight appeals filed by the assessee are partly allowed for statistical purpose in aforestated terms

ITA 42/PAN/2025[2017-2018]Status: DisposedITAT Panaji28 Nov 2025AY 2017-2018

Bench: Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

22 245/PAN/2024 2016-17 Multipurpose Co- AAAAT4669H Belgaum Vaidya op Society Prathamik Krishi Pattin Sahakari ITO, Wd 1, Mr. Pramod Y 23 272/PAN/2024 2017-18 AAAAP1606Q Sangh Niyamit Nippani Vaidya Limited Bhoj The Maratha Urban Co-op ITO, Wd Mr. Pramod Y 24 301/PAN/2024 2017-18 AABAT1106E Credit Society 5,Belgaum Vaidya Limited Shree Basvanna Mahadev

VIVIDODDSHESHA PRATHAMIK GRAMEEN KRUSHI SAHAKARI SANGH NIYAMIT SOUDATTI,SOUDATTI vs. INCOME TAX OFFICER WARD-4, BELGAUM, BELGAUM

In the result, the appeal filed by the revenue is dismissed and twenty eight appeals filed by the assessee are partly allowed for statistical purpose in aforestated terms

ITA 27/PAN/2025[2017-18]Status: DisposedITAT Panaji28 Nov 2025AY 2017-18

Bench: Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

22 245/PAN/2024 2016-17 Multipurpose Co- AAAAT4669H Belgaum Vaidya op Society Prathamik Krishi Pattin Sahakari ITO, Wd 1, Mr. Pramod Y 23 272/PAN/2024 2017-18 AAAAP1606Q Sangh Niyamit Nippani Vaidya Limited Bhoj The Maratha Urban Co-op ITO, Wd Mr. Pramod Y 24 301/PAN/2024 2017-18 AABAT1106E Credit Society 5,Belgaum Vaidya Limited Shree Basvanna Mahadev

AKSHAYA CO-OPERATIVE CREDIT SOCIETY LIMITED,KARWAR vs. INCOME TAX OFFICER, WARD - 1(1), KARWAR

In the result, the appeal filed by the revenue is dismissed and twenty eight appeals filed by the assessee are partly allowed for statistical purpose in aforestated terms

ITA 158/PAN/2023[2014-15]Status: DisposedITAT Panaji28 Nov 2025AY 2014-15

Bench: Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

22 245/PAN/2024 2016-17 Multipurpose Co- AAAAT4669H Belgaum Vaidya op Society Prathamik Krishi Pattin Sahakari ITO, Wd 1, Mr. Pramod Y 23 272/PAN/2024 2017-18 AAAAP1606Q Sangh Niyamit Nippani Vaidya Limited Bhoj The Maratha Urban Co-op ITO, Wd Mr. Pramod Y 24 301/PAN/2024 2017-18 AABAT1106E Credit Society 5,Belgaum Vaidya Limited Shree Basvanna Mahadev

SHRI JAI JINENDRA SOUHARDA SAHAKARI SANGH NIYAMIT,BELAGAVI vs. NATIONAL E ASSESSMENT CENTRE, BELAGAVI

In the result, the appeal filed by the revenue is dismissed and twenty eight appeals filed by the assessee are partly allowed for statistical purpose in aforestated terms

ITA 41/PAN/2025[2018-2019]Status: DisposedITAT Panaji28 Nov 2025AY 2018-2019

Bench: Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

22 245/PAN/2024 2016-17 Multipurpose Co- AAAAT4669H Belgaum Vaidya op Society Prathamik Krishi Pattin Sahakari ITO, Wd 1, Mr. Pramod Y 23 272/PAN/2024 2017-18 AAAAP1606Q Sangh Niyamit Nippani Vaidya Limited Bhoj The Maratha Urban Co-op ITO, Wd Mr. Pramod Y 24 301/PAN/2024 2017-18 AABAT1106E Credit Society 5,Belgaum Vaidya Limited Shree Basvanna Mahadev

VPK URBAN CO-OPERATIVE CREDIT SOCIETY,MARDOL, PONDA vs. INCOME TAX OFFICER, PANAJI, GOA

In the result, the appeal filed by the revenue is dismissed and twenty eight appeals filed by the assessee are partly allowed for statistical purpose in aforestated terms

ITA 286/PAN/2024[2017-18]Status: DisposedITAT Panaji28 Nov 2025AY 2017-18

Bench: Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

22 245/PAN/2024 2016-17 Multipurpose Co- AAAAT4669H Belgaum Vaidya op Society Prathamik Krishi Pattin Sahakari ITO, Wd 1, Mr. Pramod Y 23 272/PAN/2024 2017-18 AAAAP1606Q Sangh Niyamit Nippani Vaidya Limited Bhoj The Maratha Urban Co-op ITO, Wd Mr. Pramod Y 24 301/PAN/2024 2017-18 AABAT1106E Credit Society 5,Belgaum Vaidya Limited Shree Basvanna Mahadev

AKSHAYA CO-OPERATIVE CREDIT SOCIETY LIMITED,KARWAR vs. INCOME TAX OFFICER, WARD - 1(1), KARWAR

In the result, the appeal filed by the revenue is dismissed and twenty eight appeals filed by the assessee are partly allowed for statistical purpose in aforestated terms

ITA 161/PAN/2023[2020-21]Status: DisposedITAT Panaji28 Nov 2025AY 2020-21

Bench: Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

22 245/PAN/2024 2016-17 Multipurpose Co- AAAAT4669H Belgaum Vaidya op Society Prathamik Krishi Pattin Sahakari ITO, Wd 1, Mr. Pramod Y 23 272/PAN/2024 2017-18 AAAAP1606Q Sangh Niyamit Nippani Vaidya Limited Bhoj The Maratha Urban Co-op ITO, Wd Mr. Pramod Y 24 301/PAN/2024 2017-18 AABAT1106E Credit Society 5,Belgaum Vaidya Limited Shree Basvanna Mahadev

VPK URBAN CO-OPERATIVE CREDIT SOCIETY,MARDOL, PONDA vs. INCOME TAX OFFICER, PANAJI

In the result, the appeal filed by the revenue is dismissed and twenty eight appeals filed by the assessee are partly allowed for statistical purpose in aforestated terms

ITA 255/PAN/2024[2015-16]Status: DisposedITAT Panaji28 Nov 2025AY 2015-16

Bench: Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

22 245/PAN/2024 2016-17 Multipurpose Co- AAAAT4669H Belgaum Vaidya op Society Prathamik Krishi Pattin Sahakari ITO, Wd 1, Mr. Pramod Y 23 272/PAN/2024 2017-18 AAAAP1606Q Sangh Niyamit Nippani Vaidya Limited Bhoj The Maratha Urban Co-op ITO, Wd Mr. Pramod Y 24 301/PAN/2024 2017-18 AABAT1106E Credit Society 5,Belgaum Vaidya Limited Shree Basvanna Mahadev

SAMARTH URBAN CO-OPERATIVE CREDIT SOCIETY LTD,BELGAUM vs. PR. COMMISSIONER OF INCOME TAX , BELAGAVI

In the result, the appeal filed by the revenue is dismissed and twenty eight appeals filed by the assessee are partly allowed for statistical purpose in aforestated terms

ITA 152/PAN/2024[2020-21]Status: DisposedITAT Panaji28 Nov 2025AY 2020-21

Bench: Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

22 245/PAN/2024 2016-17 Multipurpose Co- AAAAT4669H Belgaum Vaidya op Society Prathamik Krishi Pattin Sahakari ITO, Wd 1, Mr. Pramod Y 23 272/PAN/2024 2017-18 AAAAP1606Q Sangh Niyamit Nippani Vaidya Limited Bhoj The Maratha Urban Co-op ITO, Wd Mr. Pramod Y 24 301/PAN/2024 2017-18 AABAT1106E Credit Society 5,Belgaum Vaidya Limited Shree Basvanna Mahadev

SHIVAGIRI CO-OP CREDIT SOCIETY LTD,BELAGAVI vs. INCOME TAX OFFICER, WARD - 1(3), BELAGAVI

In the result, the appeal filed by the revenue is dismissed and twenty eight appeals filed by the assessee are partly allowed for statistical purpose in aforestated terms

ITA 138/PAN/2024[2017-18]Status: DisposedITAT Panaji28 Nov 2025AY 2017-18

Bench: Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

22 245/PAN/2024 2016-17 Multipurpose Co- AAAAT4669H Belgaum Vaidya op Society Prathamik Krishi Pattin Sahakari ITO, Wd 1, Mr. Pramod Y 23 272/PAN/2024 2017-18 AAAAP1606Q Sangh Niyamit Nippani Vaidya Limited Bhoj The Maratha Urban Co-op ITO, Wd Mr. Pramod Y 24 301/PAN/2024 2017-18 AABAT1106E Credit Society 5,Belgaum Vaidya Limited Shree Basvanna Mahadev

PRATHAMIK KRISHI PATTIN SAHAKARI SANGH NIYAMIT LTD BHOJ,BHOJ vs. INCOME TAX OFFICER, WARD-1, NIPANI

In the result, the appeal filed by the revenue is dismissed and twenty eight appeals filed by the assessee are partly allowed for statistical purpose in aforestated terms

ITA 272/PAN/2024[2017-18]Status: DisposedITAT Panaji28 Nov 2025AY 2017-18

Bench: Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

22 245/PAN/2024 2016-17 Multipurpose Co- AAAAT4669H Belgaum Vaidya op Society Prathamik Krishi Pattin Sahakari ITO, Wd 1, Mr. Pramod Y 23 272/PAN/2024 2017-18 AAAAP1606Q Sangh Niyamit Nippani Vaidya Limited Bhoj The Maratha Urban Co-op ITO, Wd Mr. Pramod Y 24 301/PAN/2024 2017-18 AABAT1106E Credit Society 5,Belgaum Vaidya Limited Shree Basvanna Mahadev