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67 results for “condonation of delay”+ Section 132clear

Sorted by relevance

Chennai357Delhi318Mumbai255Hyderabad185Kolkata165Bangalore144Chandigarh97Ahmedabad95Jaipur89Pune67Surat60Amritsar49Rajkot35Indore28Nagpur25Visakhapatnam24Guwahati19Patna18Raipur18Panaji14Lucknow12Dehradun10SC9Ranchi9Jodhpur8Cuttack5Cochin5Agra1Varanasi1

Key Topics

Section 13264Section 14756Section 153A49Section 12A48Section 14844Addition to Income40Section 143(2)30Section 153C29Section 1129Cash Deposit

KOLHAPUR MAHILA SAHAKARI BANK LIMITED,KOLHAPUR vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1, KOLHAPUR

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

ITA 2778/PUN/2024[2017-18]Status: DisposedITAT Pune26 Nov 2025AY 2017-18

Bench: Shri R.K. Panda & Ms. Astha Chandra

For Appellant: Shri Nikhil S. PathakFor Respondent: Shri Ramnath P. Murkunde
Section 143(1)Section 143(2)Section 143(3)Section 249(2)Section 36(1)(viia)

132/-. The return of income was initially processed u/s 143(1) of the Income Tax Act, 1961 (the “Act”). Thereafter the case was selected for scrutiny under CASS. Accordingly, notice(s) u/s 143(2) and 142(1) of the Act along with questionnaire were issued and duly served on the assessee through e-proceedings. In response thereto, the assessee

Showing 1–20 of 67 · Page 1 of 4

16
Exemption16
Search & Seizure15

DEPUTY COMMISSIONER OF INCOME-TAX vs. THE JAWAHARLAL NEHRU PORT TRUST,, RAIGAD

In the result, all the three appeals filed by the Revenue are dismissed and all the three appeals filed by the assessee are partly allowed

ITA 544/PUN/2016[2004-05]Status: DisposedITAT Pune30 Sept 2025AY 2004-05

Bench: Shri R. K. Panda & Ms Astha Chandra

For Appellant: S/Shri Madhur Agrawal, AdvocateFor Respondent: S/Shri Sham Walve, Special Counsel along with Tanzil Padvekar and Bhavik Chheda
Section 10(20)Section 11Section 12ASection 142Section 143(1)Section 143(3)Section 263

condone the delay for accepting the auditor’s report at a later date has only been given to the ITO and not thereafter, i.e., at the appellate stage. We find no merit in this submission. The CBDT by issuing the Circular dt. 9th Feb., 1978 has treated the provision regarding furnishing of auditor’s report along with the return

DEPUTY COMMISSIONER OF INCOME-TAX vs. THE JAWAHARLAL NEHRU PORT TRUST,, RAIGAD

In the result, all the three appeals filed by the Revenue are dismissed and all the three appeals filed by the assessee are partly allowed

ITA 543/PUN/2016[2003-04]Status: DisposedITAT Pune30 Sept 2025AY 2003-04

Bench: Shri R. K. Panda & Ms Astha Chandra

For Appellant: S/Shri Madhur Agrawal, AdvocateFor Respondent: S/Shri Sham Walve, Special Counsel along with Tanzil Padvekar and Bhavik Chheda
Section 10(20)Section 11Section 12ASection 142Section 143(1)Section 143(3)Section 263

condone the delay for accepting the auditor’s report at a later date has only been given to the ITO and not thereafter, i.e., at the appellate stage. We find no merit in this submission. The CBDT by issuing the Circular dt. 9th Feb., 1978 has treated the provision regarding furnishing of auditor’s report along with the return

JAWAHAR LAL NEHRU PORT TRUST,NAVI MUMBAI vs. ACIT PANVEL, PANVEL

In the result, all the three appeals filed by the Revenue are dismissed and all the three appeals filed by the assessee are partly allowed

ITA 1154/MUM/2016[2005-06]Status: DisposedITAT Pune30 Sept 2025AY 2005-06

Bench: Shri R. K. Panda & Ms Astha Chandra

For Appellant: S/Shri Madhur Agrawal, AdvocateFor Respondent: S/Shri Sham Walve, Special Counsel along with Tanzil Padvekar and Bhavik Chheda
Section 10(20)Section 11Section 12ASection 142Section 143(1)Section 143(3)Section 263

condone the delay for accepting the auditor’s report at a later date has only been given to the ITO and not thereafter, i.e., at the appellate stage. We find no merit in this submission. The CBDT by issuing the Circular dt. 9th Feb., 1978 has treated the provision regarding furnishing of auditor’s report along with the return

JAWAHAR LAL NEHRU PORT TRUST,NAVI MUMBAI vs. ACIT PANVEL, PANVEL

In the result, all the three appeals filed by the Revenue are dismissed and all the three appeals filed by the assessee are partly allowed

ITA 1153/MUM/2016[2003-04]Status: DisposedITAT Pune30 Sept 2025AY 2003-04

Bench: Shri R. K. Panda & Ms Astha Chandra

For Appellant: S/Shri Madhur Agrawal, AdvocateFor Respondent: S/Shri Sham Walve, Special Counsel along with Tanzil Padvekar and Bhavik Chheda
Section 10(20)Section 11Section 12ASection 142Section 143(1)Section 143(3)Section 263

condone the delay for accepting the auditor’s report at a later date has only been given to the ITO and not thereafter, i.e., at the appellate stage. We find no merit in this submission. The CBDT by issuing the Circular dt. 9th Feb., 1978 has treated the provision regarding furnishing of auditor’s report along with the return

DEPUTY COMMISSIONER OF INCOME-TAX vs. THE JAWAHARLAL NEHRU PORT TRUST,, RAIGAD

In the result, all the three appeals filed by the Revenue are dismissed and all the three appeals filed by the assessee are partly allowed

ITA 545/PUN/2016[2005-06]Status: DisposedITAT Pune30 Sept 2025AY 2005-06

Bench: Shri R. K. Panda & Ms Astha Chandra

For Appellant: S/Shri Madhur Agrawal, AdvocateFor Respondent: S/Shri Sham Walve, Special Counsel along with Tanzil Padvekar and Bhavik Chheda
Section 10(20)Section 11Section 12ASection 142Section 143(1)Section 143(3)Section 263

condone the delay for accepting the auditor’s report at a later date has only been given to the ITO and not thereafter, i.e., at the appellate stage. We find no merit in this submission. The CBDT by issuing the Circular dt. 9th Feb., 1978 has treated the provision regarding furnishing of auditor’s report along with the return

JAWAHAR LAL NEHRU PORT TRUST,NAVI MUMBAI vs. ACIT PANVEL, PANVEL

In the result, all the three appeals filed by the Revenue are dismissed and all the three appeals filed by the assessee are partly allowed

ITA 1155/MUM/2016[2004-05]Status: DisposedITAT Pune30 Sept 2025AY 2004-05

Bench: Shri R. K. Panda & Ms Astha Chandra

For Appellant: S/Shri Madhur Agrawal, AdvocateFor Respondent: S/Shri Sham Walve, Special Counsel along with Tanzil Padvekar and Bhavik Chheda
Section 10(20)Section 11Section 12ASection 142Section 143(1)Section 143(3)Section 263

condone the delay for accepting the auditor’s report at a later date has only been given to the ITO and not thereafter, i.e., at the appellate stage. We find no merit in this submission. The CBDT by issuing the Circular dt. 9th Feb., 1978 has treated the provision regarding furnishing of auditor’s report along with the return

ANAND BHALCHANDRA KULKARNI,NAVI MUMBAI vs. PRINCIPAL COMMISSIONER OF INCOME TAX, PUNE-1,, PUNE

In the result, all the appeals of the assessee are rejected as unadmitted being non-maintainable

ITA 1355/PUN/2023[2020-21]Status: DisposedITAT Pune28 Feb 2024AY 2020-21

Bench: Shri Om Prakash Kant () & Shri Ss Viswanethra Ravi () Ita Nos. 1352 To 1357/Pun/2023 Assessment Year: 2017-18 To 2022-23 Anand Bhalchandra Kulkarni, Pr. Cit, Pune-1, G/701 Tulip Afnhb Camp Pmt Building, Swargate, Jalvvayu Vishar Phase-1, Plot-20, Vs. Pune-411037. Sec 20, Kharghar-410210. Pan No. Aanpk 7550 Q Appellant Respondent

For Appellant: Mr. Lokesh K Gandhi (ThroughFor Respondent: Mr. Mirtyunjay Barnwal (Through
Section 115VSection 119Section 119(2)(b)Section 12ASection 132Section 132ASection 143Section 147Section 153ASection 153C

condoning the delay in filing revised returns on the ground of no evidences submitted by the assessee in support of claim of disability element. Anand Bhalchandra Kulkarni way of raising grounds as reproduced above. 5. We have heard rival submission of the parties on the issue in dispute and perused the relevant material on record. At the outset, we find

ANAND BHALCHANDRA KULKARNI,NAVI MUMBAI vs. PRINCIPAL COMMISSIONER OF INCOME TAX, PUNE-1, PUNE

In the result, all the appeals of the assessee are rejected as unadmitted being non-maintainable

ITA 1353/PUN/2023[2018-19]Status: DisposedITAT Pune28 Feb 2024AY 2018-19

Bench: Shri Om Prakash Kant () & Shri Ss Viswanethra Ravi () Ita Nos. 1352 To 1357/Pun/2023 Assessment Year: 2017-18 To 2022-23 Anand Bhalchandra Kulkarni, Pr. Cit, Pune-1, G/701 Tulip Afnhb Camp Pmt Building, Swargate, Jalvvayu Vishar Phase-1, Plot-20, Vs. Pune-411037. Sec 20, Kharghar-410210. Pan No. Aanpk 7550 Q Appellant Respondent

For Appellant: Mr. Lokesh K Gandhi (ThroughFor Respondent: Mr. Mirtyunjay Barnwal (Through
Section 115VSection 119Section 119(2)(b)Section 12ASection 132Section 132ASection 143Section 147Section 153ASection 153C

condoning the delay in filing revised returns on the ground of no evidences submitted by the assessee in support of claim of disability element. Anand Bhalchandra Kulkarni way of raising grounds as reproduced above. 5. We have heard rival submission of the parties on the issue in dispute and perused the relevant material on record. At the outset, we find

ANAND BHALCHANDRA KULKARNI,NAVI MUMBAI vs. PRINCIPAL COMMISSIONER OF INCOME TAX, PUNE-1, PUNE

In the result, all the appeals of the assessee are rejected as unadmitted being non-maintainable

ITA 1354/PUN/2023[2019-20]Status: DisposedITAT Pune28 Feb 2024AY 2019-20

Bench: Shri Om Prakash Kant () & Shri Ss Viswanethra Ravi () Ita Nos. 1352 To 1357/Pun/2023 Assessment Year: 2017-18 To 2022-23 Anand Bhalchandra Kulkarni, Pr. Cit, Pune-1, G/701 Tulip Afnhb Camp Pmt Building, Swargate, Jalvvayu Vishar Phase-1, Plot-20, Vs. Pune-411037. Sec 20, Kharghar-410210. Pan No. Aanpk 7550 Q Appellant Respondent

For Appellant: Mr. Lokesh K Gandhi (ThroughFor Respondent: Mr. Mirtyunjay Barnwal (Through
Section 115VSection 119Section 119(2)(b)Section 12ASection 132Section 132ASection 143Section 147Section 153ASection 153C

condoning the delay in filing revised returns on the ground of no evidences submitted by the assessee in support of claim of disability element. Anand Bhalchandra Kulkarni way of raising grounds as reproduced above. 5. We have heard rival submission of the parties on the issue in dispute and perused the relevant material on record. At the outset, we find

ANAND BHALCHANDRA KULKARNI,NAVI MUMBAI vs. PRINCIPAL COMMISSIONER OF INCOME TAX, PUNE-1, PUNE

In the result, all the appeals of the assessee are rejected as unadmitted being non-maintainable

ITA 1357/PUN/2023[2022-23]Status: DisposedITAT Pune28 Feb 2024AY 2022-23

Bench: Shri Om Prakash Kant () & Shri Ss Viswanethra Ravi () Ita Nos. 1352 To 1357/Pun/2023 Assessment Year: 2017-18 To 2022-23 Anand Bhalchandra Kulkarni, Pr. Cit, Pune-1, G/701 Tulip Afnhb Camp Pmt Building, Swargate, Jalvvayu Vishar Phase-1, Plot-20, Vs. Pune-411037. Sec 20, Kharghar-410210. Pan No. Aanpk 7550 Q Appellant Respondent

For Appellant: Mr. Lokesh K Gandhi (ThroughFor Respondent: Mr. Mirtyunjay Barnwal (Through
Section 115VSection 119Section 119(2)(b)Section 12ASection 132Section 132ASection 143Section 147Section 153ASection 153C

condoning the delay in filing revised returns on the ground of no evidences submitted by the assessee in support of claim of disability element. Anand Bhalchandra Kulkarni way of raising grounds as reproduced above. 5. We have heard rival submission of the parties on the issue in dispute and perused the relevant material on record. At the outset, we find

ANAND BHALCHANDRA KULKARNI,NAVI MUMBAI vs. PRINCIPAL COMMISSIONER OF INCOME TAX, PUNE-1, PUNE

In the result, all the appeals of the assessee are rejected as unadmitted being non-maintainable

ITA 1356/PUN/2023[2021-22]Status: DisposedITAT Pune28 Feb 2024AY 2021-22

Bench: Shri Om Prakash Kant () & Shri Ss Viswanethra Ravi () Ita Nos. 1352 To 1357/Pun/2023 Assessment Year: 2017-18 To 2022-23 Anand Bhalchandra Kulkarni, Pr. Cit, Pune-1, G/701 Tulip Afnhb Camp Pmt Building, Swargate, Jalvvayu Vishar Phase-1, Plot-20, Vs. Pune-411037. Sec 20, Kharghar-410210. Pan No. Aanpk 7550 Q Appellant Respondent

For Appellant: Mr. Lokesh K Gandhi (ThroughFor Respondent: Mr. Mirtyunjay Barnwal (Through
Section 115VSection 119Section 119(2)(b)Section 12ASection 132Section 132ASection 143Section 147Section 153ASection 153C

condoning the delay in filing revised returns on the ground of no evidences submitted by the assessee in support of claim of disability element. Anand Bhalchandra Kulkarni way of raising grounds as reproduced above. 5. We have heard rival submission of the parties on the issue in dispute and perused the relevant material on record. At the outset, we find

ANAND BHALCHANDRA KULKARNI,NAVI MUMBAI vs. PRICIPAL COMMISSIONER OF INCOME TAX, PUNE-1, PUNE

In the result, all the appeals of the assessee are rejected as unadmitted being non-maintainable

ITA 1352/PUN/2023[2017-18]Status: DisposedITAT Pune28 Feb 2024AY 2017-18

Bench: Shri Om Prakash Kant () & Shri Ss Viswanethra Ravi () Ita Nos. 1352 To 1357/Pun/2023 Assessment Year: 2017-18 To 2022-23 Anand Bhalchandra Kulkarni, Pr. Cit, Pune-1, G/701 Tulip Afnhb Camp Pmt Building, Swargate, Jalvvayu Vishar Phase-1, Plot-20, Vs. Pune-411037. Sec 20, Kharghar-410210. Pan No. Aanpk 7550 Q Appellant Respondent

For Appellant: Mr. Lokesh K Gandhi (ThroughFor Respondent: Mr. Mirtyunjay Barnwal (Through
Section 115VSection 119Section 119(2)(b)Section 12ASection 132Section 132ASection 143Section 147Section 153ASection 153C

condoning the delay in filing revised returns on the ground of no evidences submitted by the assessee in support of claim of disability element. Anand Bhalchandra Kulkarni way of raising grounds as reproduced above. 5. We have heard rival submission of the parties on the issue in dispute and perused the relevant material on record. At the outset, we find

MR. CHITTARANJAN TRIMBAK GAIKWAD,PUNE vs. THE ASST. COMMISSIONER OF INCOME TAX, CIRCLE-4, PUNE, PUNE

In the result, the appeal of the assessee is allowed

ITA 759/PUN/2024[2010-11]Status: DisposedITAT Pune10 Jan 2025AY 2010-11

Bench: Shri R.K. Panda & Ms. Astha Chandra

For Appellant: Shri B.C. MalakarFor Respondent: Shri Ramnath P. Murkunde
Section 139(1)Section 143(1)Section 143(3)Section 147Section 148Section 271(1)(c)

condone the said delay and proceed to decide the appeal. 3. Briefly stated, the facts of the case are that the assessee is an individual. He filed his return of income for AY 2010-11 on 16.10.2010 2 ITA No.759/PUN/2024, AY 2010-11 declaring total income of Rs.7,12,450/-. Subsequently, he revised his return by filing revised return

PARAG MILK FOODS PVT. LTD,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE -1 (1), , PUNE

In the result, both the appeals of the assessee are partly allowed for statistical purposes

ITA 756/PUN/2019[2013-14]Status: DisposedITAT Pune27 Jun 2023AY 2013-14

Bench: Shri Inturi Rama Rao & Shri Partha Sarathi Chaudhury, Hon.

For Appellant: Shri Suhas P. Bora, CAFor Respondent: Shri M.G. Jasnani, DR
Section 14ASection 28Section 43(1)

delay in assessee‟s appeals is condoned and the matter is heard on merits. ITA No. 756 & 757/PUN/2019 (Assessee) 3. That, on perusal of the grounds of appeals, the first issue emerges from ground No.1 is with regard to disallowance u/sec. 14A r.w.r.8D(2)(iii). The other issue is with regard to direction of the ld.CIT

ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE - 4,, PUNE vs. PARAG MILK FOODS PVT.LTD,, PUNE

In the result, both the appeals of the assessee are partly allowed for statistical purposes

ITA 489/PUN/2019[2014-15]Status: DisposedITAT Pune27 Jun 2023AY 2014-15

Bench: Shri Inturi Rama Rao & Shri Partha Sarathi Chaudhury, Hon.

For Appellant: Shri Suhas P. Bora, CAFor Respondent: Shri M.G. Jasnani, DR
Section 14ASection 28Section 43(1)

delay in assessee‟s appeals is condoned and the matter is heard on merits. ITA No. 756 & 757/PUN/2019 (Assessee) 3. That, on perusal of the grounds of appeals, the first issue emerges from ground No.1 is with regard to disallowance u/sec. 14A r.w.r.8D(2)(iii). The other issue is with regard to direction of the ld.CIT

PARAG MILK FOODS PVT. LTD,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE -1 (1), , PUNE

In the result, both the appeals of the assessee are partly allowed for statistical purposes

ITA 757/PUN/2019[2014-15]Status: DisposedITAT Pune27 Jun 2023AY 2014-15

Bench: Shri Inturi Rama Rao & Shri Partha Sarathi Chaudhury, Hon.

For Appellant: Shri Suhas P. Bora, CAFor Respondent: Shri M.G. Jasnani, DR
Section 14ASection 28Section 43(1)

delay in assessee‟s appeals is condoned and the matter is heard on merits. ITA No. 756 & 757/PUN/2019 (Assessee) 3. That, on perusal of the grounds of appeals, the first issue emerges from ground No.1 is with regard to disallowance u/sec. 14A r.w.r.8D(2)(iii). The other issue is with regard to direction of the ld.CIT

ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE - 4, , PUNE vs. PARAG MILK FOODS PRIVATE LIMITED,, PUNE

In the result, both the appeals of the assessee are partly allowed for statistical purposes

ITA 488/PUN/2019[2013-14]Status: DisposedITAT Pune27 Jun 2023AY 2013-14

Bench: Shri Inturi Rama Rao & Shri Partha Sarathi Chaudhury, Hon.

For Appellant: Shri Suhas P. Bora, CAFor Respondent: Shri M.G. Jasnani, DR
Section 14ASection 28Section 43(1)

delay in assessee‟s appeals is condoned and the matter is heard on merits. ITA No. 756 & 757/PUN/2019 (Assessee) 3. That, on perusal of the grounds of appeals, the first issue emerges from ground No.1 is with regard to disallowance u/sec. 14A r.w.r.8D(2)(iii). The other issue is with regard to direction of the ld.CIT

SOMNATH RAMDAS JADHAV,AHMEDNAGAR vs. ITO WARD 2, AHMEDNAGAR

Accordingly, the appeal in ITA No.1092/PUN/2025 for A.Y. 2013-14 involving the issue of penalty u/s 271(1)(c) of the Act is allowed

ITA 1089/PUN/2025[2016-17]Status: DisposedITAT Pune12 Nov 2025AY 2016-17

Bench: Shri Manish Borad & Shri Vinay Bhamore

For Appellant: Shri Kishor B. PhadkeFor Respondent: Shri Shashank Ojha
Section 142(1)Section 147Section 148Section 153CSection 271(1)(c)Section 69A

delay is condoned and the appellant was given an opportunity during the course of appeal proceedings to furnish the sources of cash deposits. The appellant raised the issue of jurisdiction only in Additional Grounds of Appeal and not submitted any evidence in support of cash deposited. In view of the appeal is decided on merits. 6. Adjudication of Additional Grounds

SOMNATH RAMDAS JADHAV,AHMEDNAGAR vs. ITO WARD2, AHMEDNAGAR

Accordingly, the appeal in ITA No.1092/PUN/2025 for A.Y. 2013-14 involving the issue of penalty u/s 271(1)(c) of the Act is allowed

ITA 1092/PUN/2025[2013-14]Status: DisposedITAT Pune12 Nov 2025AY 2013-14

Bench: Shri Manish Borad & Shri Vinay Bhamore

For Appellant: Shri Kishor B. PhadkeFor Respondent: Shri Shashank Ojha
Section 142(1)Section 147Section 148Section 153CSection 271(1)(c)Section 69A

delay is condoned and the appellant was given an opportunity during the course of appeal proceedings to furnish the sources of cash deposits. The appellant raised the issue of jurisdiction only in Additional Grounds of Appeal and not submitted any evidence in support of cash deposited. In view of the appeal is decided on merits. 6. Adjudication of Additional Grounds