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94 results for “disallowance”+ Condonation of Delayclear

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Key Topics

Condonation of Delay74Section 80P41Section 80P(2)(d)40Section 80P(4)40Disallowance38Deduction35Section 143(3)25Section 250(6)24Addition to Income19Limitation/Time-bar

DAMODAR MANGALJI & COMPANY LIMITED,PANAJI vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE - 1(1), PANAJI

Appeals stands DISMISSED

ITA 35/PAN/2025[2014-15]Status: DisposedITAT Panaji18 Dec 2025AY 2014-15

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshaliita Nos. 034 & 035/Pan/2025 Assessment Year : 2011-12 & 2014-15 Damodar Mangalji & Company Ltd. Damodar Niwas, 1St Floor, Mc Road, Panaji, Goa-403001. Pan : Aaacd6880G . . . . . . . Appellant V/S Jt./Asstt. Commissioner Of Income Tax, Range-1/Circle-1(1), Goa. . . . . . . . Respondent Appearances Assessee By : Adv Rahul Sarda [‘Ld. Ar’] Revenue By : Mr M Satish [‘Ld. Dr’] Date Of Conclusive Hearing : 20/11/2025 Date Of Pronouncement : 18/12/2025 Order Per G. D. Padmahshali; The Captioned Twin Appeals Of Assessee Instituted U/S 253(1) Of The Income-Tax Act, 1961 [‘The Act’] Are Directed Against Separate Din & Order 1070138041(1) Dt. 08/11/2024 & 1070321994(1) Dt. 13/11/2024 Passed U/S 250 Of The Act By National Faceless Appeal Centre, Delhi [‘Ld. Nfac/Cit(A)’] Which Sprang From Assessment Orders Passed U/S 143(3) Of The Act Anent To Assessment Years 2011-12 & 2014-15 [‘Ay’].

For Appellant: Adv Rahul Sarda [‘Ld. AR’]For Respondent: Mr M Satish [‘Ld. DR’]
Section 143(1)Section 143(3)Section 14ASection 250Section 253(1)

Showing 1–20 of 94 · Page 1 of 5

18
Exemption15
Section 80P(2)(a)13
Section 253(3)
Section 37(1)
Section 40(1)(i)

condonation of delay and behind non prosecution of appeals are prima-facie flimsy, without any evidence and they not only lack bonafide, but are with much less imputables, and (ii) on the basis of evidence adduced in the course of assessment, the Ld. AO came to categorical findings in making disallowances

DAMODAR MANGALJI & COMPANY LIMITED,PANAJI vs. THE JOINT COMMISSIONER OF INCOME TAX, RANGE - 1, PANAJI

Appeals stands DISMISSED

ITA 34/PAN/2025[2011-12]Status: DisposedITAT Panaji18 Dec 2025AY 2011-12

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshaliita Nos. 034 & 035/Pan/2025 Assessment Year : 2011-12 & 2014-15 Damodar Mangalji & Company Ltd. Damodar Niwas, 1St Floor, Mc Road, Panaji, Goa-403001. Pan : Aaacd6880G . . . . . . . Appellant V/S Jt./Asstt. Commissioner Of Income Tax, Range-1/Circle-1(1), Goa. . . . . . . . Respondent Appearances Assessee By : Adv Rahul Sarda [‘Ld. Ar’] Revenue By : Mr M Satish [‘Ld. Dr’] Date Of Conclusive Hearing : 20/11/2025 Date Of Pronouncement : 18/12/2025 Order Per G. D. Padmahshali; The Captioned Twin Appeals Of Assessee Instituted U/S 253(1) Of The Income-Tax Act, 1961 [‘The Act’] Are Directed Against Separate Din & Order 1070138041(1) Dt. 08/11/2024 & 1070321994(1) Dt. 13/11/2024 Passed U/S 250 Of The Act By National Faceless Appeal Centre, Delhi [‘Ld. Nfac/Cit(A)’] Which Sprang From Assessment Orders Passed U/S 143(3) Of The Act Anent To Assessment Years 2011-12 & 2014-15 [‘Ay’].

For Appellant: Adv Rahul Sarda [‘Ld. AR’]For Respondent: Mr M Satish [‘Ld. DR’]
Section 143(1)Section 143(3)Section 14ASection 250Section 253(1)Section 253(3)Section 37(1)Section 40(1)(i)

condonation of delay and behind non prosecution of appeals are prima-facie flimsy, without any evidence and they not only lack bonafide, but are with much less imputables, and (ii) on the basis of evidence adduced in the course of assessment, the Ld. AO came to categorical findings in making disallowances

NEW NAVHIND MULTIPURPOSE MULTISTATE CO-OPERATIVE SOCIETY,BELAGAVI vs. INCOME TAX OFFICER, NATIONAL E-ASSESSMENT CENTRE, DELHI

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

ITA 256/PAN/2025[2018-19]Status: DisposedITAT Panaji13 Nov 2025AY 2018-19

Bench: SHRI PAVAN KUMAR GADALE (Judicial Member)

condoning the delay in filling the appeal and sustaining the disallowance of deduction u/sec80P of the Act by the Assessing

ZUARI INDUSTRIES LIMITED (FORMERLY KNOWN AS ZUARI GLOBAL LTD),ZUARINAGAR vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE - 1(1), PANAJI

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

ITA 71/PAN/2025[2018-19]Status: DisposedITAT Panaji10 Jun 2025AY 2018-19

Bench: Shri Pavan Kumar Gadale & Shri G D Padmahshalii T A. Nos.71/Pan/2025 (A.Y. 2018-19 ) Zuari Industries Limited, Vs National Faceless Jai Kisaan Bhawan, Assessment Centre, Zuarinagar, Delhi. Mormugo, Goa-403728. Pan/Gir No. Aaacz0306P (अपीलाथ"/Appellant) (""यथ"/Respondent) Assessee By Shri.Ankit Goyal.Ar Revenue By Shri.Captain Pradeep Arya.Dr सुनवाई क" तार"ख/Date Of Hearing 10.06.2025 घोषणा क" तार"ख/Date Of Pronouncement 11.06.2025 Order Per Pavan Kumar Gadale Jm: The Appeal Is Filed By The Assesse Against The Order Of National Faceless Appeal Centre (Nfac) Delhi /Cit(A) Passed U/Sec 143(3) & U/Sec 250 Of The Act. The Assesse Has Raised The Grounds Of Appeal Challenging The Order Of The Cit(A) Sustaining The Disallowance U/Sec14Aof The Act & Not Condoning The Delay In Filling The Appeal. 2. The Brief Facts Of The Case Are That, The Assesse Company Is Engaged In The Business. The Assesse Has Filed The Return Of Income For A.Y.2018-19 On 29.11.2018 Disclosing

Section 14A

disallowance u/sec14Aof the Act and not condoning the delay in filling the appeal. 2. The brief facts of the case

DEARHOOD FOUNDATION,BELAGAVI vs. THE DEPUTY DIRECTOR OF INCOME TAX, CPC, BENGALURU

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

ITA 202/PAN/2025[2022-23]Status: DisposedITAT Panaji23 Dec 2025AY 2022-23

Bench: Shri Pavan Kumar Gadalei T A. No.202/Pan/2025 (A.Y.2022-23 ) Dear Hood Foundation, Ddit, Vs. Plot.No.1/S,Kanbargi Cpc, Industrial Area, Bengaluru-560500. Kanabargi.S.O, Karnataka. Belgaum-590015, Karnataka. Pan/Gir No. Aaicd1005D (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) Appellant By Shri.Pramod Y Vaidya.Ar Revenue By Shri.Sanket Deshmukh.Sr.Dr सुनवाई की तारीख/Date Of Hearing 23.12.2025 घोषणा की तारीख/Date Of Pronouncement 23.12.2025 Order Per Pavan Kumar Gadale, Jm:

Section 11Section 119(2)(b)Section 8

condone the delay and admit the appeal. 3. The Brief facts of the case are that, the assesse is a company incorporated under section 8 of the companies Act 2013 and is also registered u/sec 12A(1) of the Income Tax Act. The assessee has filed the return of income

CENTRE FOR INCUBATION AND BUSINESS ACCELERATION,VERNA vs. CENTRALIZE PROCESSING CENTRE, INCOME TAX DEPARTMENT, BENGALURU

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

ITA 152/PAN/2025[2024-25]Status: DisposedITAT Panaji26 Nov 2025AY 2024-25

Bench: Shri Pavan Kumar Gadale & Shri G D Padmahshalii T A. Nos.152/Pan/2025 (A.Y.2024-25 ) Centre For Incubation & Vs. I T O- Exemption, Business Acceleration, Ward-1, Angel Charities, Pundalik Niwas, Angel Ashram, Panaji-403001, Verna, Salcete, Goa. Goa-403722. Pan/Gir No. Aafcc5621B (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) Appellant By Shri.Mahendra Gohel.Ar Revenue By Smt. Rijula Uniyal. Sr.Dr सुनवाई की तारीख/Date Of Hearing 18.11.2025 घोषणा की तारीख/Date Of Pronouncement 26.11.2025 Order Per Pavan Kumar Gadale, Jm:

Section 11Section 119(2)(b)

disallowing the claim of exemption u/sec 11 & u/sec11(2) of the Act. 3. Aggrieved by the order, the assessee has filed an appeal with the CIT(A), whereas the CIT(A) has considered the grounds of appeal, submissions of the assessee and findings of the AO and observed that the assessee has filed the return of income claiming exemption

RAJA BHAT AND KUMUDA FOUNDATION,BELAGAVI vs. PR.COMMISSIONER OF INCOME TAX , BELAGAVI

The appeal of the assessee is ALLOWED

ITA 270/PAN/2024[2022-23]Status: DisposedITAT Panaji19 Mar 2025AY 2022-23

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshaliassessment Year : 2022-23 Raja Bhat & Kumuda Foundation Plot No. 4, Rs No1368, Kumudini, Sadashiv Nagar, Belgavi-590001 Pan:Aajcr6351B . . . . . . . Appellant

For Appellant: Mr Pramod Vaidya [‘Ld. AR’]For Respondent: Mr S Manikandan [‘Ld. DR’]
Section 11Section 12ASection 143(1)Section 246A(1)Section 250Section 253(1)Section 8

condone the delay & default and re-process the ITR for allowing exemption u/s 11 & 12 of the Act in accordance with law. The appellant assessee thus succeeds and in result the second ground of the appeal stands allowed. 14. Now coming to the legal ground of appeal; it is mindful to state that, the bare but conjoint reading of provisions

THE BELGAUM MANUFACTURERS CO-OPERATIVE INDUSTRIAL ESTATE LTD,BELGAVI vs. INCOME TAX OFFICER, WARD - 1(1), BELGAVI

In the result, all the grounds of appeal of the assessee related ITA Nos

ITA 170/PAN/2018[2013-14]Status: DisposedITAT Panaji04 Apr 2022AY 2013-14

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: NoneFor Respondent: Smt. Rijula Uniyal, Sr. DR
Section 250(6)

delay are condoned and accepting for appeal hearing. 3. First we will consider the appeal No. 184/PAN/2018 for AY 2018-2019 as lead case. ITA Nos. 170&171/PAN/2018 & Ors 7 The Begaum Manfacturers Coop.& Ors v. ITO 4. Brief fact is that all the cooperative societies invested their surplus funds in Cooperative Bank and accordingly the interest was earned

THE NUTAN MAHILA URBAN CO-OP CREDIT SOCIETY LTD.,MUNAVALLI vs. THE INCOME TAX OFFICER, WARD - 1 (1), BELAGAVI

In the result, all the grounds of appeal of the assessee related ITA Nos

ITA 181/PAN/2018[2012-13]Status: DisposedITAT Panaji04 Apr 2022AY 2012-13

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: NoneFor Respondent: Smt. Rijula Uniyal, Sr. DR
Section 250(6)

delay are condoned and accepting for appeal hearing. 3. First we will consider the appeal No. 184/PAN/2018 for AY 2018-2019 as lead case. ITA Nos. 170&171/PAN/2018 & Ors 7 The Begaum Manfacturers Coop.& Ors v. ITO 4. Brief fact is that all the cooperative societies invested their surplus funds in Cooperative Bank and accordingly the interest was earned

M/S NERLI PRATHAMIK KRISHI PATTIN SAHAKARI BANK NIYAMIT,NERLI vs. THE INCOME TAX OFFICER, WARD - 1(3), BELAGAVI

In the result, all the grounds of appeal of the assessee related ITA Nos

ITA 182/PAN/2018[2012-13]Status: DisposedITAT Panaji04 Apr 2022AY 2012-13

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: NoneFor Respondent: Smt. Rijula Uniyal, Sr. DR
Section 250(6)

delay are condoned and accepting for appeal hearing. 3. First we will consider the appeal No. 184/PAN/2018 for AY 2018-2019 as lead case. ITA Nos. 170&171/PAN/2018 & Ors 7 The Begaum Manfacturers Coop.& Ors v. ITO 4. Brief fact is that all the cooperative societies invested their surplus funds in Cooperative Bank and accordingly the interest was earned

THE KARNATAKA STATE GOVERNMENT EMPLOYEES MULTIPURPOSE CO-OPERATIVE SOCIETY LIMITED,ATHANI vs. INCOME TAX OFFICER, WARD - 1(1), BELAGAVI

In the result, all the grounds of appeal of the assessee related ITA Nos

ITA 115/PAN/2018[2012-13]Status: DisposedITAT Panaji04 Apr 2022AY 2012-13

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: NoneFor Respondent: Smt. Rijula Uniyal, Sr. DR
Section 250(6)

delay are condoned and accepting for appeal hearing. 3. First we will consider the appeal No. 184/PAN/2018 for AY 2018-2019 as lead case. ITA Nos. 170&171/PAN/2018 & Ors 7 The Begaum Manfacturers Coop.& Ors v. ITO 4. Brief fact is that all the cooperative societies invested their surplus funds in Cooperative Bank and accordingly the interest was earned

M/S PRATHMIK KRUSHI SAHAKARI BANK NIYAMIT,BELGAVI vs. INCOME TAX OFFICER, WARD - 1(3), BELGAUM

In the result, all the grounds of appeal of the assessee related ITA Nos

ITA 141/PAN/2018[2012-13]Status: DisposedITAT Panaji04 Apr 2022AY 2012-13

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: NoneFor Respondent: Smt. Rijula Uniyal, Sr. DR
Section 250(6)

delay are condoned and accepting for appeal hearing. 3. First we will consider the appeal No. 184/PAN/2018 for AY 2018-2019 as lead case. ITA Nos. 170&171/PAN/2018 & Ors 7 The Begaum Manfacturers Coop.& Ors v. ITO 4. Brief fact is that all the cooperative societies invested their surplus funds in Cooperative Bank and accordingly the interest was earned

SHRI ADINATH PATTIN SOUHARDA SAHAKARI NIYAMIT,HEBBAL vs. THE INCOME TAX OFFICER, WARD - 1(1), BELGAVI

In the result, all the grounds of appeal of the assessee related ITA Nos

ITA 184/PAN/2018[2012-13]Status: DisposedITAT Panaji04 Apr 2022AY 2012-13

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: NoneFor Respondent: Smt. Rijula Uniyal, Sr. DR
Section 250(6)

delay are condoned and accepting for appeal hearing. 3. First we will consider the appeal No. 184/PAN/2018 for AY 2018-2019 as lead case. ITA Nos. 170&171/PAN/2018 & Ors 7 The Begaum Manfacturers Coop.& Ors v. ITO 4. Brief fact is that all the cooperative societies invested their surplus funds in Cooperative Bank and accordingly the interest was earned

MADABHAVI L. S. M. P. SOCIETY LTD,MADABHAVI vs. ITO, WARD - 1, NIPANI

In the result, all the grounds of appeal of the assessee related ITA Nos

ITA 216/PAN/2018[2013-14]Status: DisposedITAT Panaji04 Apr 2022AY 2013-14

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: NoneFor Respondent: Smt. Rijula Uniyal, Sr. DR
Section 250(6)

delay are condoned and accepting for appeal hearing. 3. First we will consider the appeal No. 184/PAN/2018 for AY 2018-2019 as lead case. ITA Nos. 170&171/PAN/2018 & Ors 7 The Begaum Manfacturers Coop.& Ors v. ITO 4. Brief fact is that all the cooperative societies invested their surplus funds in Cooperative Bank and accordingly the interest was earned

BIDRAKAN GROUP GRAMAGALA SEVA SAHAKARI SANGHA LTD.,BIDRAKAN vs. THE INCOME TAX OFFICER, WARD - 1, SIRSI

In the result, all the grounds of appeal of the assessee related ITA Nos

ITA 217/PAN/2018[2012-13]Status: DisposedITAT Panaji04 Apr 2022AY 2012-13

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: NoneFor Respondent: Smt. Rijula Uniyal, Sr. DR
Section 250(6)

delay are condoned and accepting for appeal hearing. 3. First we will consider the appeal No. 184/PAN/2018 for AY 2018-2019 as lead case. ITA Nos. 170&171/PAN/2018 & Ors 7 The Begaum Manfacturers Coop.& Ors v. ITO 4. Brief fact is that all the cooperative societies invested their surplus funds in Cooperative Bank and accordingly the interest was earned

THE MERCANTILE CO-OP. CREDIT SOCIETY LTD.,BELAGAVI vs. THE INCOME TAX OFFICER, WARD-2 (1), BELGAUM

In the result, all the grounds of appeal of the assessee related ITA Nos

ITA 226/PAN/2018[2013-14]Status: DisposedITAT Panaji04 Apr 2022AY 2013-14

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: NoneFor Respondent: Smt. Rijula Uniyal, Sr. DR
Section 250(6)

delay are condoned and accepting for appeal hearing. 3. First we will consider the appeal No. 184/PAN/2018 for AY 2018-2019 as lead case. ITA Nos. 170&171/PAN/2018 & Ors 7 The Begaum Manfacturers Coop.& Ors v. ITO 4. Brief fact is that all the cooperative societies invested their surplus funds in Cooperative Bank and accordingly the interest was earned

SHRI MAHALAXMI URBAN CO-OPERATIVE CREDIT SOCIETY LIMITED,NANDAGAON vs. THE INCOME TAX OFFICER, WARD - 1, GOKAK

In the result, all the grounds of appeal of the assessee related ITA Nos

ITA 183/PAN/2018[2012-13]Status: DisposedITAT Panaji04 Apr 2022AY 2012-13

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: NoneFor Respondent: Smt. Rijula Uniyal, Sr. DR
Section 250(6)

delay are condoned and accepting for appeal hearing. 3. First we will consider the appeal No. 184/PAN/2018 for AY 2018-2019 as lead case. ITA Nos. 170&171/PAN/2018 & Ors 7 The Begaum Manfacturers Coop.& Ors v. ITO 4. Brief fact is that all the cooperative societies invested their surplus funds in Cooperative Bank and accordingly the interest was earned

SHRI MALLIKARJUNA SEVA SAHAKARI SANGH LTD, BALESAR vs. ITO, WARD - 1, SIRSI

In the result, all the grounds of appeal of the assessee related ITA Nos

ITA 218/PAN/2018[2012-13]Status: DisposedITAT Panaji04 Apr 2022AY 2012-13

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: NoneFor Respondent: Smt. Rijula Uniyal, Sr. DR
Section 250(6)

delay are condoned and accepting for appeal hearing. 3. First we will consider the appeal No. 184/PAN/2018 for AY 2018-2019 as lead case. ITA Nos. 170&171/PAN/2018 & Ors 7 The Begaum Manfacturers Coop.& Ors v. ITO 4. Brief fact is that all the cooperative societies invested their surplus funds in Cooperative Bank and accordingly the interest was earned

THE BELGAUM MANUFACTURERS CO-OPERATIVE INDUSTRIAL ESTATE LTD,BELGAVI vs. INCOME TAX OFFICER, WARD - 1(1), BELGAVI

In the result, all the grounds of appeal of the assessee related ITA Nos

ITA 171/PAN/2018[2014-15]Status: DisposedITAT Panaji04 Apr 2022AY 2014-15

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: NoneFor Respondent: Smt. Rijula Uniyal, Sr. DR
Section 250(6)

delay are condoned and accepting for appeal hearing. 3. First we will consider the appeal No. 184/PAN/2018 for AY 2018-2019 as lead case. ITA Nos. 170&171/PAN/2018 & Ors 7 The Begaum Manfacturers Coop.& Ors v. ITO 4. Brief fact is that all the cooperative societies invested their surplus funds in Cooperative Bank and accordingly the interest was earned

SHRI MALLIKARJUN URBAN CO-OPERATIVE CREDIT SOCIETY LTD,BELGAUM vs. INCOME TAX OFFICER, WARD - 1(2), , BELAGAVI

In the result, all the grounds of appeal of the assessee related ITA Nos

ITA 190/PAN/2018[2012-13]Status: DisposedITAT Panaji04 Apr 2022AY 2012-13

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: NoneFor Respondent: Smt. Rijula Uniyal, Sr. DR
Section 250(6)

delay are condoned and accepting for appeal hearing. 3. First we will consider the appeal No. 184/PAN/2018 for AY 2018-2019 as lead case. ITA Nos. 170&171/PAN/2018 & Ors 7 The Begaum Manfacturers Coop.& Ors v. ITO 4. Brief fact is that all the cooperative societies invested their surplus funds in Cooperative Bank and accordingly the interest was earned