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35 results for “condonation of delay”+ Section 36(1)(iv)clear

Sorted by relevance

Chennai344Delhi278Mumbai272Kolkata160Karnataka141Bangalore131Jaipur126Ahmedabad101Chandigarh97Hyderabad85Nagpur72Raipur65Indore61Pune56Amritsar54Surat45Calcutta38Panaji35Cuttack34Rajkot26Lucknow25SC22Varanasi14Cochin13Visakhapatnam12Patna11Telangana10Allahabad9Guwahati8Orissa5Rajasthan4Dehradun3Jodhpur2Andhra Pradesh1Himachal Pradesh1

Key Topics

Condonation of Delay34Section 153A16Section 246A9Section 253(1)7Section 2506Addition to Income5Limitation/Time-bar5Section 153C4Section 132

CHITTIBABU GHANTA,PANAJI, GOA vs. ACIT, CENTRAL CIRCLE, PANAJI, GOA

Appeals are DISMISSED

ITA 281/PAN/2024[2018-19]Status: DisposedITAT Panaji13 Feb 2026AY 2018-19

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

For Appellant: Mr Ajaykumar V. [‘Ld. AR’]For Respondent: Mr Azhar Zain [‘Ld. DR’]
Section 132Section 153ASection 153CSection 246ASection 250Section 253(1)

1) or 253(2) of the Act before the Appellate Tribunal is required to be filed ‘within sixty days of the date on which order sought be appealed is communicated to the assessee’. W.e.f. 01/10/2024 the period of limitation amended to ‘two months from the end of the month in which order sought to be appealed is communicated

Showing 1–20 of 35 · Page 1 of 2

4
Natural Justice4
Section 143(3)3
Section 14A2

CHITTIBABU GHANTA,GOA vs. ACIT CENTRAL CIRCLE, PANAJI, GOA

Appeals are DISMISSED

ITA 278/PAN/2024[2016-17]Status: DisposedITAT Panaji13 Feb 2026AY 2016-17

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

For Appellant: Mr Ajaykumar V. [‘Ld. AR’]For Respondent: Mr Azhar Zain [‘Ld. DR’]
Section 132Section 153ASection 153CSection 246ASection 250Section 253(1)

1) or 253(2) of the Act before the Appellate Tribunal is required to be filed ‘within sixty days of the date on which order sought be appealed is communicated to the assessee’. W.e.f. 01/10/2024 the period of limitation amended to ‘two months from the end of the month in which order sought to be appealed is communicated

CHITTIBABU GHANTA,GOA vs. ACIT, CENTRAL CIRCLE, PANAJI, GOA

Appeals are DISMISSED

ITA 279/PAN/2024[2013-14]Status: DisposedITAT Panaji13 Feb 2026AY 2013-14

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

For Appellant: Mr Ajaykumar V. [‘Ld. AR’]For Respondent: Mr Azhar Zain [‘Ld. DR’]
Section 132Section 153ASection 153CSection 246ASection 250Section 253(1)

1) or 253(2) of the Act before the Appellate Tribunal is required to be filed ‘within sixty days of the date on which order sought be appealed is communicated to the assessee’. W.e.f. 01/10/2024 the period of limitation amended to ‘two months from the end of the month in which order sought to be appealed is communicated

CHITTIBABU GHANTA,PANAJI, GOA vs. ACIT, CENTRAL CIRCLE, PANAJI, GOA

Appeals are DISMISSED

ITA 280/PAN/2024[2017-18]Status: DisposedITAT Panaji13 Feb 2026AY 2017-18

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

For Appellant: Mr Ajaykumar V. [‘Ld. AR’]For Respondent: Mr Azhar Zain [‘Ld. DR’]
Section 132Section 153ASection 153CSection 246ASection 250Section 253(1)

1) or 253(2) of the Act before the Appellate Tribunal is required to be filed ‘within sixty days of the date on which order sought be appealed is communicated to the assessee’. W.e.f. 01/10/2024 the period of limitation amended to ‘two months from the end of the month in which order sought to be appealed is communicated

SHRI LEO DINIZ,BORDA, FATORDA vs. INCOME TAX OFFICER, INTERNATIONAL TAXATION WARD, PANAJI

The appeal is DISMISSED

ITA 150/PAN/2024[2016-17]Status: DisposedITAT Panaji13 Feb 2026AY 2016-17

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshaliassessment Years: 2016-17 Leo Deniz Row House No. 6 J P Andrade Residency, Borda Fatorda, Goa-403602 Pan: Amgpd8687A . . . . . . . Appellant V/S Income Tax Officer, International Taxation Ward, Panaji, Goa. . . . . . . . Respondent Represented Assessee By: Mr Omkar Godbole [‘Ld. Ar’] Revenue By: Mr Ish Gupta [‘Ld. Dr’] Date Of Conclusive Hearing : 02/02/2026 Date Of Pronouncement : 13/02/2026 Order Per G. D. Padmahshali; This Appeal Is Filed U/S 253(1) Of The Income-Tax Act, 1961 [‘The Act’] By The Assessee Challenging Order Dt.

For Appellant: Mr Omkar Godbole [‘Ld. AR’]For Respondent: Mr Ish Gupta [‘Ld. DR’]
Section 143(2)Section 143(3)Section 246ASection 250Section 253Section 253(1)

section 253 of the Act, is subject to fulfilment of certain pre-conditions which inter-alia dilated as; (i) the delay to be supported by an application/petition requesting condonation and (ii) also to be supported by an affidavit explaining reasons behind such delay and (iii) such reason stated in affidavit should form ‘sufficient cause’ for such substantial delay requested

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

condone the delay and admit these appeals. 3. The assessee’s have raised common grounds in respective appeals challenging the order of the CIT(A) for sustaining the denial of claim u/sec80P of the Act based on the following disputed issues have arised are summarized as under: (i).Where the Cooperative credit society deals with the three class of members

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

condone the delay and admit these appeals. 3. The assessee’s have raised common grounds in respective appeals challenging the order of the CIT(A) for sustaining the denial of claim u/sec80P of the Act based on the following disputed issues have arised are summarized as under: (i).Where the Cooperative credit society deals with the three class of members

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

condone the delay and admit these appeals. 3. The assessee’s have raised common grounds in respective appeals challenging the order of the CIT(A) for sustaining the denial of claim u/sec80P of the Act based on the following disputed issues have arised are summarized as under: (i).Where the Cooperative credit society deals with the three class of members

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

condone the delay and admit these appeals. 3. The assessee’s have raised common grounds in respective appeals challenging the order of the CIT(A) for sustaining the denial of claim u/sec80P of the Act based on the following disputed issues have arised are summarized as under: (i).Where the Cooperative credit society deals with the three class of members

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

condone the delay and admit these appeals. 3. The assessee’s have raised common grounds in respective appeals challenging the order of the CIT(A) for sustaining the denial of claim u/sec80P of the Act based on the following disputed issues have arised are summarized as under: (i).Where the Cooperative credit society deals with the three class of members

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

condone the delay and admit these appeals. 3. The assessee’s have raised common grounds in respective appeals challenging the order of the CIT(A) for sustaining the denial of claim u/sec80P of the Act based on the following disputed issues have arised are summarized as under: (i).Where the Cooperative credit society deals with the three class of members

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

condone the delay and admit these appeals. 3. The assessee’s have raised common grounds in respective appeals challenging the order of the CIT(A) for sustaining the denial of claim u/sec80P of the Act based on the following disputed issues have arised are summarized as under: (i).Where the Cooperative credit society deals with the three class of members

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

condone the delay and admit these appeals. 3. The assessee’s have raised common grounds in respective appeals challenging the order of the CIT(A) for sustaining the denial of claim u/sec80P of the Act based on the following disputed issues have arised are summarized as under: (i).Where the Cooperative credit society deals with the three class of members

THE ADARSH MULTIPURPOSE CO-OPERATIVE SOCIETY,BELAGAVI vs. INCOME TAX OFFICER WARD 1-(2) , 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 245/PAN/2024[2016-17]Status: DisposedITAT Panaji28 Nov 2025AY 2016-17

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

condone the delay and admit these appeals. 3. The assessee’s have raised common grounds in respective appeals challenging the order of the CIT(A) for sustaining the denial of claim u/sec80P of the Act based on the following disputed issues have arised are summarized as under: (i).Where the Cooperative credit society deals with the three class of members

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

condone the delay and admit these appeals. 3. The assessee’s have raised common grounds in respective appeals challenging the order of the CIT(A) for sustaining the denial of claim u/sec80P of the Act based on the following disputed issues have arised are summarized as under: (i).Where the Cooperative credit society deals with the three class of members

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

condone the delay and admit these appeals. 3. The assessee’s have raised common grounds in respective appeals challenging the order of the CIT(A) for sustaining the denial of claim u/sec80P of the Act based on the following disputed issues have arised are summarized as under: (i).Where the Cooperative credit society deals with the three class of members

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

condone the delay and admit these appeals. 3. The assessee’s have raised common grounds in respective appeals challenging the order of the CIT(A) for sustaining the denial of claim u/sec80P of the Act based on the following disputed issues have arised are summarized as under: (i).Where the Cooperative credit society deals with the three class of members

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

condone the delay and admit these appeals. 3. The assessee’s have raised common grounds in respective appeals challenging the order of the CIT(A) for sustaining the denial of claim u/sec80P of the Act based on the following disputed issues have arised are summarized as under: (i).Where the Cooperative credit society deals with the three class of members

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

condone the delay and admit these appeals. 3. The assessee’s have raised common grounds in respective appeals challenging the order of the CIT(A) for sustaining the denial of claim u/sec80P of the Act based on the following disputed issues have arised are summarized as under: (i).Where the Cooperative credit society deals with the three class of members

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

condone the delay and admit these appeals. 3. The assessee’s have raised common grounds in respective appeals challenging the order of the CIT(A) for sustaining the denial of claim u/sec80P of the Act based on the following disputed issues have arised are summarized as under: (i).Where the Cooperative credit society deals with the three class of members