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5 results for “condonation of delay”+ Section 13(2)(h)clear

Sorted by relevance

Delhi441Mumbai380Jaipur367Chennai363Bangalore196Kolkata184Karnataka134Chandigarh128Pune93Hyderabad85Raipur80Amritsar70Ahmedabad56Surat48Cuttack37Calcutta36Rajkot35Lucknow30Indore23SC23Cochin14Nagpur13Visakhapatnam11Jodhpur9Varanasi9Telangana8Guwahati8Agra5Patna5Kerala5Panaji2Dehradun2Orissa2Allahabad1Rajasthan1R.M. LODHA ANIL R. DAVE1Andhra Pradesh1A.K. SIKRI ROHINTON FALI NARIMAN1Himachal Pradesh1A.K. SIKRI N.V. RAMANA1Gauhati1

Key Topics

Section 2638Section 116Section 143(1)5Section 403Section 1473Section 2503Condonation of Delay3Section 1542Section 36(1)(viia)

SHASHI KRISHNA EDUCATIONAL AVAM WELFARE SOCIETY,PATNA vs. AO, PATNA

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

ITA 428/PAT/2025[2018-19]Status: DisposedITAT Patna29 Jan 2026AY 2018-19
Section 11Section 12ASection 12A(1)(b)Section 143(1)Section 250

H Chowdhury, CIT (DR).\n: 05-January-2026\n: 29-January-2026\n\nORDER\n\nPER RAKESH MISHRA, ACCOUNTANT MEMBER:\n\nThis appeal filed by the assessee is against the order of the\nAddl/JCIT(A)- 6, Kolkata [hereinafter referred to as Ld. ‘Addl/JCIT(A)']\npassed u/s 250 of the Income Tax Act, 1961 (hereinafter referred

PATNA SMART CITY LIMITED,PATNA vs. INCOME TAX OFFICER, PTN-W-(21)(91), PATNA

In the result, the appeal of the appellant is dismissed

2
Exemption2
Deduction2
Disallowance2
ITA 314/PAT/2025[2022-23]Status: DisposedITAT Patna18 Nov 2025AY 2022-23

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 2(45)Section 234BSection 250

section 144B of the Act after making the following additions: - Sl.No. Particulars Amount (in ₹) 1. Low net profit construction contractors large claim of refund 13,54,095 2. High liabilities as compared to low income of/receipts 2,93,821 3. Forfeiture of bank guarantee 42,28,00,000 3.1 It is further stated in the Statement of Facts filed that

ASHUTOSH KUMAR PRABHAT,ARRAH vs. PCIT-1, PATNA

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

ITA 564/PAT/2024[2018-19]Status: DisposedITAT Patna06 May 2025AY 2018-19

Bench: Shri George Mathan & Shri Rakesh Mishra

Section 147Section 154Section 263

condone the delay and admit the appeal for adjudication. 2. The assessee is in appeal before the Tribunal raising the following grounds of appeal: “1. For that the grounds of appeal hereto are without prejudice to each other. 2. For that the order of the Id. Principal Commissioner of Income Tax-1, Patna, is bad both

DCIT, CIRCLE-1, MUZAFFARPUR vs. M/S UTTAR BIHAR GRAMIN BANK, MUZAFFARPUR

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

ITA 30/PAT/2021[2014-15]Status: DisposedITAT Patna25 Feb 2026AY 2014-15

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 250Section 36(1)(viia)Section 36(1)(vila)

H Chowdhury, CIT (DR). Assessee represented by : Sanjeev Kumar, Adv. Date of concluding the hearing : 07-January-2026 Date of pronouncing the order : 25-February-2026 ORDER PER RAKESH MISHRA, ACCOUNTANT MEMBER: This appeal filed by the Revenue is against the order of the Commissioner of Income Tax (Appeals)-2, Patna [hereinafter referred to as Ld. 'CIT(A)'] passed

DEEPAK SHRAWAN BUDHIA,MUMBAI vs. PR. COMMISSIONER OF I.T., PATNA-1, PATNA

In the result, appeal of the assessee is dismissed

ITA 365/PAT/2025[2018-19]Status: DisposedITAT Patna19 Jan 2026AY 2018-19

Bench: SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER SHRI SONJOY SARMA (Judicial Member)

Section 147Section 263Section 40

H Chowdhury, CIT (DR) : Date of hearing : 14.01.2026 Date of Pronouncement : 19.01.2026 O R D E R PER LAXMI PRASAD SAHU, ACCOUNTANT MEMBER This is an appeal filed by the assessee against the order passed u/s 263 of the Income Tax Act, 1961 (hereafter “the Act”) by the Ld. Principal Commissioner of Income Tax, Patna-1 [hereafter “the Ld. Pr.CIT