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71 results for “condonation of delay”+ Section 35(1)(ii)clear

Sorted by relevance

Mumbai276Chennai239Delhi239Kolkata160Raipur160Ahmedabad135Jaipur125Hyderabad117Chandigarh116Bangalore102Indore88Pune71Surat52Amritsar52Rajkot40Visakhapatnam30SC24Lucknow21Nagpur19Panaji18Cochin14Cuttack13Patna12Guwahati9Varanasi7Jodhpur5A.K. SIKRI N.V. RAMANA1Dehradun1Allahabad1

Key Topics

Section 12A88Section 143(3)50Addition to Income40Section 143(1)38Section 1136Section 80G34Section 80G(5)34Exemption30Section 80P

APAASSO MALI,PUNE vs. ITO 11(1), SWARGATE

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

ITA 1110/PUN/2025[2018-19]Status: DisposedITAT Pune28 Nov 2025AY 2018-19

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

For Appellant: Shri Suhas KulkarniFor Respondent: Shri A D Kulkarni
Section 142(1)Section 144Section 147Section 147rSection 148Section 249Section 249(2)

35, the appeal is delayed for 248 days. The order under section 147r.w.s144r.w.s1448 was passed on 17-03-2023 which was served upon to appellant on same day 17-03-2023. Accordingly, the due date for filing the appeal to CIT(A) against the same was 17-04-2023, but the appeal has been 3 ITA No.1110/PUN/2025

Showing 1–20 of 71 · Page 1 of 4

29
Section 25026
Deduction19
Disallowance17

GENERAL INDUSTRIAL CONTROS LTD.,PUNE vs. DCIT CIRCLE 8, PUNE, PUNE

In the result, the order of the CIT(A) is set aside, and the appeal of the assessee is partly allowed

ITA 38/PUN/2025[2021-22]Status: DisposedITAT Pune25 Apr 2025AY 2021-22

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamore

Section 115BSection 139(1)Section 143(1)Section 143(1)(a)Section 250Section 36(1)(va)

35 or section 35AD or section 35CCC or section 35CCD or under any provisions of 31-32[Chapter VI-A other than the provisions of section 80JJAA or section 80M]; (ii) without set off of any loss carried forward or depreciation from any earlier assessment year, if such loss or depreciation is attributable to any of the deductions referred

KOLHAPUR ZILLA KRISHI KARMACHARI SAHAKARI SANSTHA MARYADIT,PUNE vs. ITO WARD 2(1) , KOLHAPUR

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

ITA 1763/PUN/2024[2018-19]Status: DisposedITAT Pune20 Mar 2025AY 2018-19

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

For Appellant: Shri Sarang GudhateFor Respondent: Shri Ramnath P. Murkunde
Section 143(3)Section 249Section 270ASection 80P

35 that the affidavit for condonation will be submitted at the time of hearing. The Ld. CIT(A) did not condone the delay and dismissed the appeal of the assessee without deciding the issues on merits on the ground that the assessee has not provided a plausible explanation for the said delay. The relevant observations and findings

DECCAN GYMKHANA,DECCAN vs. CIT(EXEMPTION), PUNE, PUNE

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

ITA 1554/PUN/2025[-]Status: DisposedITAT Pune27 Oct 2025

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

For Appellant: S/Shri Sharad A Vaze &For Respondent: Shri Amol Khairnar, CIT-DR
Section 80GSection 80G(5)Section 80G(5)(vi)

35(1)(ii) / (iia)/(iii) or 80G, which was required to be filed on or before 30th June 2021 upto 31st March 2022 and similarly for application for approval or approval under section 10(23C), 12A or 80G of the Act in Form No.10AB, for which the last date for filing falls on or before 28th February

DECCAN GYMKHANA,PUNE vs. CIT(EXEMPTION), PUNE

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

ITA 444/PUN/2025[-]Status: DisposedITAT Pune27 Oct 2025

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

For Appellant: S/Shri Sharad A Vaze &For Respondent: Shri Amol Khairnar, CIT-DR
Section 80GSection 80G(5)Section 80G(5)(vi)

35(1)(ii) / (iia)/(iii) or 80G, which was required to be filed on or before 30th June 2021 upto 31st March 2022 and similarly for application for approval or approval under section 10(23C), 12A or 80G of the Act in Form No.10AB, for which the last date for filing falls on or before 28th February

SOLO RESEARCH FOUNDATION,PUNE vs. CIT EXEMPTION, PUNE

In the result, appeal of the Assessee in ITA No

ITA 216/PUN/2025[NA]Status: DisposedITAT Pune30 Sept 2025

Bench: Ms.Astha Chandra & Dr.Dipak P. Ripoteआयकर अपऩल सं. / Ita No.216 & 217/Pun/2025 निर्धारण वषा / Assessment Year:- Solo Research Foundation, V The Commissioner Of Office No.50/51, B12 S Income Tax(Exemption), Shardaram Park, Sasoon Road, Pune. Pune – 411001. Pan: Aaxcs3760K Appellant/ Assessee Respondent / Revenue Assessee By Shri Rahul Kaul – Ar Revenue By Shri Amit Bobde – Dr Date Of Hearing 25/09/2025 Date Of Pronouncement 30/09/2025 आदेश/ Order Per Dr. Dipak P. Ripote, Am: These Two Appeals Filed By The Assessee Are Directed Against The Separate Orders Of Ld.Commissioner Of Income Tax(Exemption), Pune Rejecting The Application For Grant Of Registration U/S.12Ar.W.S 12Ab & 80G(5) Of The Income Tax Act, 1961(Hereinafter Referred To As „The Act‟) Both Dated 28.11.2024 Respectively. For The Sake Of Convenience, These Two Appeals Were Heard Together & Are Being

Section 10Section 11Section 12Section 12A

condone such delay and such application shall be deemed to have been filed within time;] 5. Since the Assessee was already having registration u/s.12AA of the Act, as per Amended Section 12A(1)(ac) of the Act, the Assessee was required to apply for registration within the three months from 1st April, 2021. The time limit of three months from

SOLO RESEARCH FOUNDATION,PUNE vs. CIT EXEMPTION, PUNE

In the result, appeal of the Assessee in ITA No

ITA 217/PUN/2025[NA]Status: DisposedITAT Pune30 Sept 2025

Bench: Ms.Astha Chandra & Dr.Dipak P. Ripoteआयकर अपऩल सं. / Ita No.216 & 217/Pun/2025 निर्धारण वषा / Assessment Year:- Solo Research Foundation, V The Commissioner Of Office No.50/51, B12 S Income Tax(Exemption), Shardaram Park, Sasoon Road, Pune. Pune – 411001. Pan: Aaxcs3760K Appellant/ Assessee Respondent / Revenue Assessee By Shri Rahul Kaul – Ar Revenue By Shri Amit Bobde – Dr Date Of Hearing 25/09/2025 Date Of Pronouncement 30/09/2025 आदेश/ Order Per Dr. Dipak P. Ripote, Am: These Two Appeals Filed By The Assessee Are Directed Against The Separate Orders Of Ld.Commissioner Of Income Tax(Exemption), Pune Rejecting The Application For Grant Of Registration U/S.12Ar.W.S 12Ab & 80G(5) Of The Income Tax Act, 1961(Hereinafter Referred To As „The Act‟) Both Dated 28.11.2024 Respectively. For The Sake Of Convenience, These Two Appeals Were Heard Together & Are Being

Section 10Section 11Section 12Section 12A

condone such delay and such application shall be deemed to have been filed within time;] 5. Since the Assessee was already having registration u/s.12AA of the Act, as per Amended Section 12A(1)(ac) of the Act, the Assessee was required to apply for registration within the three months from 1st April, 2021. The time limit of three months from

GURU KRIPA SEVA ASHYRAM,PUNE vs. INCOME-TAX OFFICER, EXEMPTION, WARD 1(2), PUNE

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

ITA 703/PUN/2022[2014-15]Status: DisposedITAT Pune19 Sept 2024AY 2014-15

Bench: Shri R. K. Panda & Ms Astha Chandraassessment Year : 2014-15

For Appellant: Shri V L JainFor Respondent: Shri Ramnath P Murkunde
Section 11Section 12ASection 12A(1)(b)Section 143(1)

section 139 of the Act is condoned. (ii) In all other cases of belated applications in filing Form no. 10B for years prior to AY 2018-19, the Commissioners of Income-tax are authorized to admit such applications for condonation of delay u/s 119(2)(b) of the Act. The Commissioners will while entertaining such belated applications in filing Form

PRASANNA SADASHIV SHETE,PUNE vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-10, PUNE

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

ITA 2761/PUN/2024[2012-13]Status: DisposedITAT Pune29 May 2025AY 2012-13

Bench: Shri R. K. Panda & Shri Vinay Bhamoreassessment Year : 2012-13 Prasanna Sadashiv Shete Dcit, Circle 10, Pune 56/8, D-Ii, Midc Shete Industries, Vs. Chinchwad, Pune – 411019 Pan: Adbps4462Q (Appellant) (Respondent) Assessee By : Shri Suhas Bora Department By : Shri Arvind Desai, Addl Cit Dr Date Of Hearing : 27-03-2025 Date Of Pronouncement : 29-05-2025 O R D E R

For Appellant: Shri Suhas BoraFor Respondent: Shri Arvind Desai, Addl CIT DR
Section 143(2)Section 143(3)Section 14ASection 249(3)

II, MIDC Shete Industries, Vs. Chinchwad, Pune – 411019 PAN: ADBPS4462Q (Appellant) (Respondent) Assessee by : Shri Suhas Bora Department by : Shri Arvind Desai, Addl CIT DR Date of hearing : 27-03-2025 Date of pronouncement : 29-05-2025 O R D E R PER R. K. PANDA, VP : This appeal filed by the assessee is directed against the order dated

ARUN AASHRAY ,PUNE vs. CIT CENTRAL CIRCLE 1(1), PUNE, PUNE

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

ITA 73/PUN/2025[-]Status: DisposedITAT Pune29 Apr 2025

Bench: Shri R. K. Panda & Ms. Astha Chandraarun Aashray The Cit (Exemption), 1541 Clover Highlands, Near Pune Vs. Nibm, Pisoli Road, Kondhwa, Pune – 411048 Pan: Aacta2725Q (Appellant) (Respondent) Assessee By : Shri Nikhil Mutha Department By : Shri Prashant Gadekar Date Of Hearing : 15-04-2025 Date Of Pronouncement : 29-04-2025 O R D E R

For Appellant: Shri Nikhil MuthaFor Respondent: Shri Prashant Gadekar
Section 10Section 10(230)Section 119Section 80Section 80GSection 80G(5)

35(1)(ii) / (iia) / (iii) or 80G, which was required to be filed on or before 30th June 2021 upto 31st March 2022 and similarly for application for approval or approval under section 10(23C), 12A or 80G of the Act in Form No.10AB, for which the last date for filing falls on or before 28th February

KALYAN CHARITY TRUST,PUNE vs. CIT (EXEMP), PUNE

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

ITA 946/PUN/2025[2024-25]Status: DisposedITAT Pune31 Jul 2025AY 2024-25

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

For Appellant: Shri S.M. BandiFor Respondent: Shri Amol Khairnar
Section 80Section 80GSection 80G(5)Section 80G(5)(vi)

35(1)(ii) / (iia) / (iii) or 80G, which was required to be filed on or before 30th June 2021 upto 31st March 2022 and similarly for application for approval or approval under section 10(23C), 12A or 80G of the Act in Form No.10AB, for which the last date for filing falls on or before 28th February

CENTURY RAYON EDUCATION SOCIETY,PUNE vs. CIT (EXEMP), PUNE

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

ITA 947/PUN/2025[2024-25]Status: DisposedITAT Pune31 Jul 2025AY 2024-25

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

For Appellant: Shri S.M. BandiFor Respondent: Shri Amol Khairnar
Section 13(3)Section 36ASection 80GSection 80G(5)Section 80G(5)(vi)

35(1)(ii) / (iia) / (iii) or 80G, which was required to be filed on or before 30th June 2021 upto 31st March 2022 and similarly for application for approval or approval under section 10(23C), 12A or 80G of the Act in Form No.10AB, for which the last date for filing falls on or before 28th February

KAI SAU. PRAMILABAI RAMKRISHNA MIRAJKAR CHARITABLE TRUST,NASHIK vs. COMMISSIONER OF INCOME TAX EXEMPTION PUNE, PUNE

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

ITA 2556/PUN/2024[2024-25]Status: DisposedITAT Pune25 Feb 2025AY 2024-25

Bench: SHRI R. K. PANDA (Vice President), SHRI VINAY BHAMORE (Judicial Member)

For Appellant: Shri Pramod S. Shingte
Section 12ASection 12A(1)(ac)

condone the delay in filing Form No.10A/10AB, as the same could not be filed in such cases within the last extended date, i.e., 30.09.2023. 3. On consideration of the matter, with a view to avoid and mitigate genuine hardship in such cases, the Board, in exercise of the powers conferred under section 119 of the Act, hereby extends

SHREE VINDHYA CAST COATERS LIMITED,JALGAON vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE - 1, JALGAON

In the result, the appeals of assessee in ITA Nos

ITA 1121/PUN/2025[2022-23]Status: DisposedITAT Pune19 Dec 2025AY 2022-23

Bench: Ms. Astha Chandra & Shree Dr. Dipak P. Ripote

For Appellant: Shri Anand Karnani (Virtual)For Respondent: Smt. Indira R. Adakil
Section 234E

35 was duly filed with the Income Tax Department via email dated 27-07- 2022 at efilingwebmanager@incometax.gov.in as a measure of compliance to due date prescribed under the Act ie 27-07-2022. [Refer PB Page No. 9 to 21 for Q4 of FY 20-21, Page No. 24-36 for Q2 of FY 21-22 & Page

SHREE VINDHYA CAST COATERS LIMITED,JALGAON vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE - 1, JALGAON

In the result, the appeals of assessee in ITA Nos

ITA 1118/PUN/2025[2021-22]Status: DisposedITAT Pune19 Dec 2025AY 2021-22

Bench: Ms. Astha Chandra & Shree Dr. Dipak P. Ripote

For Appellant: Shri Anand Karnani (Virtual)For Respondent: Smt. Indira R. Adakil
Section 234E

35 was duly filed with the Income Tax Department via email dated 27-07- 2022 at efilingwebmanager@incometax.gov.in as a measure of compliance to due date prescribed under the Act ie 27-07-2022. [Refer PB Page No. 9 to 21 for Q4 of FY 20-21, Page No. 24-36 for Q2 of FY 21-22 & Page

SHREE VINDHYA CAST COATERS LIMITED,JALGAON vs. DEPUTY COMMISSIONER OF INCOME TAX, INCOME TAX OFFICE, B.J.MARKET

In the result, the appeals of assessee in ITA Nos

ITA 1116/PUN/2025[2020-21]Status: DisposedITAT Pune19 Dec 2025AY 2020-21

Bench: Ms. Astha Chandra & Shree Dr. Dipak P. Ripote

For Appellant: Shri Anand Karnani (Virtual)For Respondent: Smt. Indira R. Adakil
Section 234E

35 was duly filed with the Income Tax Department via email dated 27-07- 2022 at efilingwebmanager@incometax.gov.in as a measure of compliance to due date prescribed under the Act ie 27-07-2022. [Refer PB Page No. 9 to 21 for Q4 of FY 20-21, Page No. 24-36 for Q2 of FY 21-22 & Page

SHREE VINDHYA CAST COATERS LIMITED,JALGAON vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1, JALGAON

In the result, the appeals of assessee in ITA Nos

ITA 1117/PUN/2025[2021-22]Status: DisposedITAT Pune19 Dec 2025AY 2021-22

Bench: Ms. Astha Chandra & Shree Dr. Dipak P. Ripote

For Appellant: Shri Anand Karnani (Virtual)For Respondent: Smt. Indira R. Adakil
Section 234E

35 was duly filed with the Income Tax Department via email dated 27-07- 2022 at efilingwebmanager@incometax.gov.in as a measure of compliance to due date prescribed under the Act ie 27-07-2022. [Refer PB Page No. 9 to 21 for Q4 of FY 20-21, Page No. 24-36 for Q2 of FY 21-22 & Page

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

1. On the facts and circumstances of the case, the Ld. CIT(A) has erred in allowing the exemption u/s 11 of the Income Tax Act as - a) The assessee has not claimed any such exemption in any of his return of income. b) The assessee has failed to get its accounts audited as required

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

1. On the facts and circumstances of the case, the Ld. CIT(A) has erred in allowing the exemption u/s 11 of the Income Tax Act as - a) The assessee has not claimed any such exemption in any of his return of income. b) The assessee has failed to get its accounts audited as required

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

1. On the facts and circumstances of the case, the Ld. CIT(A) has erred in allowing the exemption u/s 11 of the Income Tax Act as - a) The assessee has not claimed any such exemption in any of his return of income. b) The assessee has failed to get its accounts audited as required