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28 results for “condonation of delay”+ Section 260clear

Sorted by relevance

Karnataka170Mumbai163Chennai104Delhi75Kolkata74Bangalore57Calcutta38Jaipur30Cuttack29Pune28Raipur27Hyderabad21Chandigarh20Ahmedabad16Visakhapatnam14Varanasi13Cochin13Panaji11SC10Telangana9Surat9Lucknow6Indore6Andhra Pradesh6Rajkot5Allahabad5Kerala4Amritsar4Patna3Nagpur3Agra2Punjab & Haryana2Rajasthan1A.K. SIKRI N.V. RAMANA1Guwahati1Orissa1

Key Topics

Section 234E48Section 200A24Addition to Income19Section 25018Condonation of Delay15Section 12A14Penalty14Limitation/Time-bar13Section 143(3)

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)

section 249(2). The discretion is to be exercised not on any arbitrary or fanciful grounds or whim or caprice of the first appellate authority, but it is to be a judicial discretion. The discretion is obviously to be exercised where "sufficient cause" for not presenting the appeal within time is made out by the appellant (Cf. Mohd. Ashfaq

Showing 1–20 of 28 · Page 1 of 2

11
Section 80P11
TDS11
Natural Justice9

SHAILA OMPRAKASH JETHALE,PUNE vs. CIT(A), NFAC, DELHI

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

ITA 1364/PUN/2025[2018-19]Status: DisposedITAT Pune27 Oct 2025AY 2018-19

Bench: Dr.Manish Borad & Ms. Astha Chandraआयकर अपील सं. / Ita Nos.1364 & 1365/Pun/2025 Assessment Year : 2018-19

For Appellant: Shri Rajendra AgiwalFor Respondent: Shri Bharat Andhale
Section 133(6)Section 138Section 142(1)Section 143(1)Section 143(3)Section 250Section 271ASection 69A

delayed and the same has not been condoned by ld.CIT(A). 5. Before us, Ld. Counsel for the assessee has filed a written note in support of contention that one more opportunity may be granted so that various details which could not filed before the lower authorities can be submitted and issues on merits can be adjudicated. The contentions made

SHAILA OMPRAKASH JETHALE,PUNE vs. CIT(A), NFAC, DELHI

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

ITA 1365/PUN/2025[2018-19]Status: DisposedITAT Pune27 Oct 2025AY 2018-19

Bench: Dr.Manish Borad & Ms. Astha Chandraआयकर अपील सं. / Ita Nos.1364 & 1365/Pun/2025 Assessment Year : 2018-19

For Appellant: Shri Rajendra AgiwalFor Respondent: Shri Bharat Andhale
Section 133(6)Section 138Section 142(1)Section 143(1)Section 143(3)Section 250Section 271ASection 69A

delayed and the same has not been condoned by ld.CIT(A). 5. Before us, Ld. Counsel for the assessee has filed a written note in support of contention that one more opportunity may be granted so that various details which could not filed before the lower authorities can be submitted and issues on merits can be adjudicated. The contentions made

CENTRAL ORDNANCE DEPOT,PUNE vs. ITO TDS, WARD-1, PUNE, PUNE

In the result, the appeals filed by the assessee are partly allowed for statistical purposes as per the terms indicated above

ITA 1440/PUN/2025[2014-15]Status: DisposedITAT Pune26 Sept 2025AY 2014-15

Bench: Dr.Manish Borad & Shri Vinay Bhamore

For Appellant: Shri Pramod S. ShingteFor Respondent: Shri Ramnath P. Murkunde
Section 200ASection 234ESection 250

condone the delay in filing the appeals before ld.CIT(A) for the respective quarters under consideration. 11. Now coming to merits of the issue, we observe that the TDS returns for A.Y. 2014-15 and 2015-16 have been filed on 15.05.2016 and the CPC processed the TDS returns u/s.200A of the Act on 31.05.2016. The chart indicating these details

CENTRAL ORDNANCE DEPOT,PUNE vs. ITO TDS, WARD-1, PUNE, PUNE

In the result, the appeals filed by the assessee are partly allowed for statistical purposes as per the terms indicated above

ITA 1439/PUN/2025[2014-15]Status: DisposedITAT Pune26 Sept 2025AY 2014-15

Bench: Dr.Manish Borad & Shri Vinay Bhamore

For Appellant: Shri Pramod S. ShingteFor Respondent: Shri Ramnath P. Murkunde
Section 200ASection 234ESection 250

condone the delay in filing the appeals before ld.CIT(A) for the respective quarters under consideration. 11. Now coming to merits of the issue, we observe that the TDS returns for A.Y. 2014-15 and 2015-16 have been filed on 15.05.2016 and the CPC processed the TDS returns u/s.200A of the Act on 31.05.2016. The chart indicating these details

CENTRAL ORDNANCE DEPOT,PUNE vs. ITO TDS, WARD-1, PUNE, PUNE

In the result, the appeals filed by the assessee are partly allowed for statistical purposes as per the terms indicated above

ITA 1442/PUN/2025[2015-16]Status: DisposedITAT Pune26 Sept 2025AY 2015-16

Bench: Dr.Manish Borad & Shri Vinay Bhamore

For Appellant: Shri Pramod S. ShingteFor Respondent: Shri Ramnath P. Murkunde
Section 200ASection 234ESection 250

condone the delay in filing the appeals before ld.CIT(A) for the respective quarters under consideration. 11. Now coming to merits of the issue, we observe that the TDS returns for A.Y. 2014-15 and 2015-16 have been filed on 15.05.2016 and the CPC processed the TDS returns u/s.200A of the Act on 31.05.2016. The chart indicating these details

CENTRAL ORDNANCE DEPOT,PUNE vs. ITO TDS, WARD-1, PUNE, PUNE

In the result, the appeals filed by the assessee are partly allowed for statistical purposes as per the terms indicated above

ITA 1443/PUN/2025[2015-16]Status: DisposedITAT Pune26 Sept 2025AY 2015-16

Bench: Dr.Manish Borad & Shri Vinay Bhamore

For Appellant: Shri Pramod S. ShingteFor Respondent: Shri Ramnath P. Murkunde
Section 200ASection 234ESection 250

condone the delay in filing the appeals before ld.CIT(A) for the respective quarters under consideration. 11. Now coming to merits of the issue, we observe that the TDS returns for A.Y. 2014-15 and 2015-16 have been filed on 15.05.2016 and the CPC processed the TDS returns u/s.200A of the Act on 31.05.2016. The chart indicating these details

CENTRAL ORDNANCE DEPOT,PUNE vs. ITO TDS, WARD-1, PUNE, PUNE

In the result, the appeals filed by the assessee are partly allowed for statistical purposes as per the terms indicated above

ITA 1445/PUN/2025[2015-16]Status: DisposedITAT Pune26 Sept 2025AY 2015-16

Bench: Dr.Manish Borad & Shri Vinay Bhamore

For Appellant: Shri Pramod S. ShingteFor Respondent: Shri Ramnath P. Murkunde
Section 200ASection 234ESection 250

condone the delay in filing the appeals before ld.CIT(A) for the respective quarters under consideration. 11. Now coming to merits of the issue, we observe that the TDS returns for A.Y. 2014-15 and 2015-16 have been filed on 15.05.2016 and the CPC processed the TDS returns u/s.200A of the Act on 31.05.2016. The chart indicating these details

CENTRAL ORDNANCE DEPOT,PUNE vs. ITO TDS, WARD-1, PUNE, PUNE

In the result, the appeals filed by the assessee are partly allowed for statistical purposes as per the terms indicated above

ITA 1446/PUN/2025[2014-15]Status: DisposedITAT Pune26 Sept 2025AY 2014-15

Bench: Dr.Manish Borad & Shri Vinay Bhamore

For Appellant: Shri Pramod S. ShingteFor Respondent: Shri Ramnath P. Murkunde
Section 200ASection 234ESection 250

condone the delay in filing the appeals before ld.CIT(A) for the respective quarters under consideration. 11. Now coming to merits of the issue, we observe that the TDS returns for A.Y. 2014-15 and 2015-16 have been filed on 15.05.2016 and the CPC processed the TDS returns u/s.200A of the Act on 31.05.2016. The chart indicating these details

CENTRAL ORDNANCE DEPOT,PUNE vs. ITO TDS, WARD-1, PUNE, PUNE

In the result, the appeals filed by the assessee are partly allowed for statistical purposes as per the terms indicated above

ITA 1444/PUN/2025[2015-16]Status: DisposedITAT Pune26 Sept 2025AY 2015-16

Bench: Dr.Manish Borad & Shri Vinay Bhamore

For Appellant: Shri Pramod S. ShingteFor Respondent: Shri Ramnath P. Murkunde
Section 200ASection 234ESection 250

condone the delay in filing the appeals before ld.CIT(A) for the respective quarters under consideration. 11. Now coming to merits of the issue, we observe that the TDS returns for A.Y. 2014-15 and 2015-16 have been filed on 15.05.2016 and the CPC processed the TDS returns u/s.200A of the Act on 31.05.2016. The chart indicating these details

CENTRAL ORDNANCE DEPOT,PUNE vs. ITO TDS, WARD-1, PUNE, PUNE

In the result, the appeals filed by the assessee are partly allowed for statistical purposes as per the terms indicated above

ITA 1441/PUN/2025[2014-15]Status: DisposedITAT Pune26 Sept 2025AY 2014-15

Bench: Dr.Manish Borad & Shri Vinay Bhamore

For Appellant: Shri Pramod S. ShingteFor Respondent: Shri Ramnath P. Murkunde
Section 200ASection 234ESection 250

condone the delay in filing the appeals before ld.CIT(A) for the respective quarters under consideration. 11. Now coming to merits of the issue, we observe that the TDS returns for A.Y. 2014-15 and 2015-16 have been filed on 15.05.2016 and the CPC processed the TDS returns u/s.200A of the Act on 31.05.2016. The chart indicating these details

SHRIVARDHAN BIOTECH PRIVATE LIMITED,KONDIGRE vs. INCOME TAX OFFICE, ICHALKARANJI

In the result, the appeal of assessee is treated as allowed for statistical purpose

ITA 2191/PUN/2025[2018-19]Status: DisposedITAT Pune17 Dec 2025AY 2018-19

Bench: Shri Rama Kanta Panda, Vice- & Ms. Astha Chandra

For Appellant: Shri Pramod S ShingteFor Respondent: Smt. Indira R. Adakil, Addl.CIT
Section 143(1)Section 143(2)Section 143(3)Section 249(2)

260/- taking taxable income at ₹ 1,82,61,540/- even though the assessment has been completed accepting NIL returned income. The appellant submits that the tax liability as computed is incorrect. The appellant prayed that the ITO be directed to delete the tax liability.” 6. Ld. AR submitted that appeal was filed before the CIT(A)/NFAC with delay

NARHARI MAHARAJ MAJOOR SAHAKARI SANSTHA LTD,JALGAON vs. ITO, WARD 1(4), JALGAON, JALGAON

In the result, appeal of the assessee is allowed for as per terms indicated above

ITA 1458/PUN/2025[2018-19]Status: DisposedITAT Pune09 Jul 2025AY 2018-19

Bench: Dr. Manish Boradआयकर अपील सं. / Ita No.1458/Pun/2025 धििाारण वर्ा / Assessment Year: 2018-2019 Vs Ito, Ward Narhari Maharaj Majoor Sahakari Sanstha Ltd., 1(4), Jalgaon C/O Bhagyesh Hari Dhakane, 18, Pitashri, Gruhkul Colony, Midc, Jalgaon-425001 Maharashtra Pan-Aaaan6252G Appellant Respondent

For Appellant: Shri Vinay KawaiaFor Respondent: Shri Deepak Kumar
Section 139(1)Section 143(1)Section 143(1)(a)Section 250Section 80ASection 80P

condoned and admit the appeal for adjudication. 2. Assessee has raised following grounds of appeal:- 1) Under the facts and circumstances of the case and in law the learned CIT(A). NFAC has erred in confirming the disallowance of deduction of Rs. 18.98.260/- made by CPC, Bengaluru u/s 80P due to delay in filing

SAMEER ASHOK JOSHI,,NASHIK vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE - 1,, NASHIK

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

ITA 572/PUN/2018[2013-14]Status: DisposedITAT Pune18 Jan 2022AY 2013-14

Bench: Shri Inturi Rama Rao & Shri Partha Sarathi Chaudhuryआयकर अपील सं. / Ita No.572/Pun/2018 िनधा"रण वष" / Assessment Year: 2013-14 Sameer Ashok Joshi, Vs. Acit, Circle-1, Raghukul Building, Nashik. Pimpalgaon (B), Tal. Niphad, Dist.- Nashik – 422209. Pan : Acxpj6376R Appellant Respondent Assessee By : Shri Sanket M. Joshi Revenue By : Shri M. J. Jasnani Date Of Hearing : 17.01.2022 Date Of Pronouncement : 18.01.2022 आदेश / Order Per Inturi Rama Rao, Am: This Is An Appeal Filed By The Assessee Directed Against The Order Of Ld. Commissioner Of Income Tax (Appeals)- 1, Nashik [‘Cit(A)’ For Short] Dated 21.10.2016 For The Assessment Year 2013-14. 2. There Is Delay Of 445 Days In Filing The Present Appeal Before The Tribunal. Before Us, The Ld. Ar Submitted That The Delay Had Occurred On Account Of Wrong Advice Given By Income Tax

For Appellant: Shri Sanket M. JoshiFor Respondent: Shri M. J. Jasnani
Section 10Section 154

section 154 of the Income Tax Act, 1961 (‘the Act’). An affidavit from the said ITP is also filed before us. It is only on the second opinion by another Chartered Accountant, namely, Shri Sanket M. Joshi that the present appeal has been filed with the delay of 445 days. The ld. AR submitted that the delay is neither deliberate

SADULLA SYED NOORSHA SYED,NANDED vs. INCOME TAX OFFICER, NANDED

In the result, appeal of the assessee is allowed for statistical purposes

ITA 167/PUN/2025[2018-19]Status: DisposedITAT Pune23 Jul 2025AY 2018-19

Bench: Dr.Manish Borad

For Appellant: Shri Prayag JhaFor Respondent: Shri Deepak Kumar Kedia
Section 10Section 143(2)Section 143(3)Section 250

condone the delay of 355 days in filing the appeal and admit the appeal for adjudication by placing reliance on the judgments of Hon’ble Supreme Court in the case of Collector, Land Acquisition, Anantnag & Anr. Vs. Mst. Katiji & Ors. reported in (1987) 2 SCC 107 and in the case of Inder Singh Vs. State of Madhya Pradesh judgment dated

SUDHAKAR BAJIRAO SHISODE,NASHIK vs. INCOME TAX OFFICER, NASHIK

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

ITA 2780/PUN/2025[2018-19]Status: DisposedITAT Pune06 Jan 2026AY 2018-19

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.2780/Pun/2025 Assessment Year : 2018-19

For Appellant: Shri Bhagyesh DeshmukhFor Respondent: Shri Manish Sinha
Section 144BSection 147Section 2Section 250Section 69CSection 80C

Delay in filing not condoned; • Disallowance under section 80C confirmed: • Addition under section 69C confirmed. 7. The impugned NFAC order does not contain any "points for determination", any discussion of the appellant's submissions or facts, nor any reasons for confirming the additions. The order is 4 Sudhakar Bajirao Shisode therefore contrary to the mandatory requirements of section

JANKALYAN FOUNDATION,PUNE vs. CIT EXEMPTION, PUNE

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

ITA 303/PUN/2025[Not applicable]Status: DisposedITAT Pune31 Jul 2025

Bench: Shri R. K. Panda & Ms. Astha Chandrajankalyan Foundation Cit(Exemption), Pune 14/2, Flat No.B/9, Ganesh Heights, Vs. Ganesh Nagar, Dapodi, Pune – 411012 Pan: Aaiaj1981E (Appellant) (Respondent) Assessee By : Shri Jasraj Sutar Department By : Shri Amol Khairnar, Cit-Dr Date Of Hearing : 31-07-2025 Date Of Pronouncement : 31-07-2025 O R D E R

For Appellant: Shri Jasraj SutarFor Respondent: Shri Amol Khairnar, CIT-DR
Section 12ASection 12A(1)(ac)

260 days in filing of the appeal before the Tribunal for which the assessee has filed a condonation application along with an affidavit explaining the reasons for such delay. After considering the contents of the condonation application filed along with the affidavit and after hearing the Ld. DR, 2 the delay in filing of the appeal is condoned

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

RAJENDRA RAMESHLAL GUGALE,PUNE vs. PRINICIPAL COMMISSIONER OF INCOME TAX (CENTRAL), PUNE, PUNE

In the result, appeal of the assessee is allowed

ITA 1676/PUN/2024[2017-18]Status: DisposedITAT Pune30 Dec 2024AY 2017-18

Bench: Shri Rama Kanta Panda & Ms. Astha Chandra

For Appellant: Shri Nikhil PathakFor Respondent: Shri Ajay Kumar Keshari, CIT
Section 1Section 127Section 132Section 143(2)Section 143(3)Section 153CSection 263Section 269SSection 69C

condonation of delay of 133 days in filing of the appeal since there was reasonable cause on his part in not filing the appeal within prescribed time limit. 15 ITA.No.1676/PUN./2024 2) The Ld. Pr. CIT erred holding that the assessment order passed u/s.153C r.w.s.143(3) was erroneous and prejudicial to the interest of the revenue and thereby erred

BHARAT AGARWAL NAGARI SAHAKARI PATSANSTHA MARYADIT LONAVALA,LONAVALA vs. INCOME TAX OFFICER. WARD 9(5), PUNE, PUNE

In the result, appeal of the Assessee is allowed

ITA 1752/PUN/2025[2017]Status: DisposedITAT Pune18 Nov 2025

Bench: Shri Manish Borad & Shri Vinay Bhamore

For Appellant: Shri Pramod S Shingte, CAFor Respondent: Shri Uodol Raj Singh, DR
Section 143(3)Section 250Section 80PSection 80P(2)(a)Section 80P(2)(d)

section 250 of the Income Tax Act, 1961 (“Act”), which is arising out of assessment order u/s. 143(3) of the Act, dated 27/12/2019 framed by the ITO, Ward-9(5), Pune, for the Assessment Year (AY) 2011-12. 2 ITA.No.1752/PUN./2025 (Bharat Agarwal Nagari Sahakari Patsanstha Maryadit Lonavala) 2. Registry has informed that there is a delay