BharatTax.net
SearchITATHigh CourtsSupreme CourtPhrasesAI ResearchHistory

Filters

BharatTax.net

Free search engine for ITAT (Income Tax Appellate Tribunal) judgments across all 28 benches in India.

Quick Links

  • Search Judgments
  • Browse by Bench
  • Recent Judgments

About

BharatTax provides free access to Income Tax Appellate Tribunal orders for legal research and reference.

© 2026 BharatTax.net. All rights reserved.

56 results for “condonation of delay”+ Section 36(1)(iv)clear

Sorted by relevance

Chennai344Delhi278Mumbai272Kolkata160Karnataka141Bangalore131Jaipur126Chandigarh97Ahmedabad92Hyderabad85Nagpur72Raipur65Indore61Pune56Amritsar54Surat45Calcutta38Panaji35Cuttack27Rajkot26Lucknow25SC22Varanasi14Cochin13Visakhapatnam12Patna11Telangana10Allahabad9Guwahati8Orissa5Rajasthan4Dehradun3Jodhpur1Andhra Pradesh1Himachal Pradesh1

Key Topics

Section 12A42Addition to Income42Deduction29Section 1127Section 153A27Section 43B27Section 143(3)26Section 36(1)(va)25Section 10(20)

VIRENDRA SINGH SAINI,HARYANA vs. ASST. DIRECTOR OF INCOME TAX, CPC, BANGALORE, BENGALORE

In the result, the appeal filed by the assessee stands partly allowed

ITA 1483/PUN/2024[2019-20]Status: HeardITAT Pune19 Sept 2024AY 2019-20

Bench: Shri Inturi Rama Raoआयकर अपील सं. / Ita No.1483/Pun/2024 "नधा"रण वष" / Assessment Year : 2019-20

For Appellant: NoneFor Respondent: Shri B.S.Rajpurohit
Section 143(1)Section 36(1)(va)Section 43B

delay in the deposit of the employees’ share in the relevant funds, which was in contravention of the prescription of u/s.36(1)(va), the assessee chose not to offer the disallowance in computing the total income in the return, which rightly called for the disallowance in terms of section 143(1)(a) of the Act. 11. The ld. AR vehemently

M/S LOKMANGAL MAULI INDUSTRIES LTD,SOLAPUR vs. ASSISTANT COMMISSIONER OF INCOME-TAX,CIRCLE -1, , SOLAPUR

Showing 1–20 of 56 · Page 1 of 3

24
Section 143(2)17
Disallowance15
Search & Seizure13

In the result, appeal filed by the assessee stands dismissed

ITA 96/PUN/2022[2017-18]Status: DisposedITAT Pune21 Nov 2022AY 2017-18

Bench: Shri Inturi Rama Rao & Shri Partha Sarathi Chaudhury

For Appellant: NoneFor Respondent: Shri Ramnath P. Murkunde
Section 139(1)Section 30(1)(va)Section 36Section 36(1)(va)Section 43B

delay filing the appeal is condoned and the appeal is admitted for disposal on merits 3. The only issue involved in this appeal is the disallowance of employees‟ contribution to Provident Fund as well as ESIC. It is the case of the assessee that as per various decisions of Pune Tribunal it has been held that if the employees‟ contribution

KOHINOOR DEVELOPMENTS CORPORATION,,PUNE vs. ASSISTANT DIRECTOR OF INCOME-TAX, CPC,, BENGALURU

In the result, both the appeals filed by the assessee stands dismissed

ITA 718/PUN/2021[2018-19]Status: DisposedITAT Pune07 Nov 2022AY 2018-19

Bench: Shri Inturi Rama Rao & Shri Partha Sarathi Chaudhury

For Appellant: Shri V.L. Jain (through virtual)For Respondent: Shri Ramnath P. Murkunde
Section 139(1)Section 30(1)(va)Section 36(1)(va)Section 43B

delay filing the appeals is condoned and the appeals are admitted for disposal on merits 4. The only issue involved in both these appeals is the disallowance of employees’ contribution to Provident Fund as well as ESIC. It is the case of the assessee that as per various decisions of Pune Tribunal it has been held that if the employees

KOHINOOR DEVELOPMENTS CORPORATION,,PUNE vs. ASSISTANT DIRECTOR OF INCOME-TAX, CPC,, BENGALURU

In the result, both the appeals filed by the assessee stands dismissed

ITA 719/PUN/2021[2019-20]Status: DisposedITAT Pune07 Nov 2022AY 2019-20

Bench: Shri Inturi Rama Rao & Shri Partha Sarathi Chaudhury

For Appellant: Shri V.L. Jain (through virtual)For Respondent: Shri Ramnath P. Murkunde
Section 139(1)Section 30(1)(va)Section 36(1)(va)Section 43B

delay filing the appeals is condoned and the appeals are admitted for disposal on merits 4. The only issue involved in both these appeals is the disallowance of employees’ contribution to Provident Fund as well as ESIC. It is the case of the assessee that as per various decisions of Pune Tribunal it has been held that if the employees

AJIT ABDULMAJID MAHAT,KOLHAPUR vs. DEPUTY COMMISSIONER OF INCOME-TAX, CPC, BENGALURU

In the result, the appeal of the assessee is dismissed

ITA 722/PUN/2021[2018-19]Status: DisposedITAT Pune07 Nov 2022AY 2018-19

Bench: Shri Inturi Rama Roao & Shri Partha Sarathi Chaudhury

For Appellant: NoneFor Respondent: Shri Ramnath P. Murkunde
Section 139(1)Section 143(1)(a)Section 2(24)(x)Section 30(1)(va)Section 36(1)(va)Section 43B

delay is condoned and the appeal is admitted for disposal on merits. 4. The only issue involved in this appeal is the disallowance of employees’ contribution to Provident Fund as well as ESIC. It is the case of the assessee that as per various decisions of Pune Tribunal it has been held that if the employees’ contribution to provident fund

DATWYLER PHARMA PACKAGING I P LTD,SATARA vs. DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE, SATARA

In the result, appeal filed by the assessee stands dismissed

ITA 98/PUN/2022[2017-18]Status: DisposedITAT Pune21 Nov 2022AY 2017-18

Bench: Shri Inturi Rama Rao & Shri Partha Sarathi Chaudhury

For Appellant: NoneFor Respondent: Shri Ramnath P. Murkunde
Section 139(1)Section 30(1)(va)Section 36(1)(va)Section 43B

delay filing the appeal is condoned and the appeal is admitted for disposal on merits 3. The only issue involved in this appeal is the disallowance of employees‟ contribution to Provident Fund as well as ESIC. It is the case of the assessee that as per various decisions of Pune Tribunal it has been held that if the employees‟ contribution

M/S SARGAM RETAILS PRIVATE LIMITED,PUNE vs. DCIT, CPC , BENGALURU

In the result, the appeal of the assessee is allowed

ITA 1496/PUN/2024[2022-23]Status: DisposedITAT Pune01 Apr 2025AY 2022-23

Bench: Shri R. K. Panda & Ms. Astha Chandraassessment Year : 2022-23

For Appellant: Shri Nikhil S. PathakFor Respondent: Shri Ramnath P. Murkunde
Section 143(1)Section 2(24)(x)Section 34(1)(iv)Section 36(1)(va)Section 43B

iv), and its liability to deposit amounts received by it or deducted by it (Section 36(1)(va)) is, thus crucial. The former forms part of the employers income, and the later retains its character as an income (albeit deemed), by virtue of Section 2(24)(x) - unless the conditions spelt by Explanation to Section 36(1) (va) are satisfied

M/S GIRIRAJ ENTERPRISES,PUNE vs. DEPUTY DIRECTOR OF INCOME TAX , BENGALURU

In the result, the appeal of the assessee is allowed

ITA 1497/PUN/2024[2022-23]Status: DisposedITAT Pune01 Apr 2025AY 2022-23

Bench: Shri R. K. Panda & Ms. Astha Chandraassessment Year : 2022-23

For Appellant: Shri Nikhil S. PathakFor Respondent: Shri Ramnath P. Murkunde
Section 143(1)Section 2(24)(x)Section 34(1)(iv)Section 36(1)(va)Section 43B

iv), and its liability to deposit amounts received by it or deducted by it (Section 36(1)(va)) is, thus crucial. The former forms part of the employers income, and the later retains its character as an income (albeit deemed), by virtue of Section 2(24)(x) - unless the conditions spelt by Explanation to Section 36(1) (va) are satisfied

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)

36(1)(va) for late payment of employee contribution to PF Fund (ii) Variation of Computation of tax liability The assessee opted for new tax regime u/s115BAA of Income-tax Act, 1961 In the Clause 8(a) of Tax Audit Report it has been reported that the appellant opted for the new tax regime u/s 115BAA of Income

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

ARMEKA FINANCIAL CONSULTANTS PRIVATE LIMITED,PUNE vs. ACIT, CPC- TDS,, GHAZIABAD

Appeals are allowed in above terms

ITA 1929/PUN/2019[2014-15]Status: DisposedITAT Pune19 Jul 2022AY 2014-15

Bench: Shri S.S.Godara, Jm & Shri Dr. Dipak P. Ripote, Am

Section 192Section 198Section 199Section 200Section 200ASection 234Section 234E

IV / *s !U Ib t A. Y: 2013-14 to 2015-16 Armeka Financial Consultants P.Ltd., 2. A combined perusal of the assessee’s instant three case files as well as the Revenue’s vehement contentions indicate that the assessee’s sole substantive grievance canvassed herein challenges correctness of CIT(A)’s action not condoning 1815 days

ARMEKA FINANCIAL CONSULTANTS PRIVATE LIMITED,PUNE vs. ACIT, CPC- TDS,, GHAZIABAD

Appeals are allowed in above terms

ITA 1928/PUN/2019[2013-14]Status: DisposedITAT Pune19 Jul 2022AY 2013-14

Bench: Shri S.S.Godara, Jm & Shri Dr. Dipak P. Ripote, Am

Section 192Section 198Section 199Section 200Section 200ASection 234Section 234E

IV / *s !U Ib t A. Y: 2013-14 to 2015-16 Armeka Financial Consultants P.Ltd., 2. A combined perusal of the assessee’s instant three case files as well as the Revenue’s vehement contentions indicate that the assessee’s sole substantive grievance canvassed herein challenges correctness of CIT(A)’s action not condoning 1815 days

ARMEKA FINANCIAL CONSULTANTS PRIVATE LIMITED,PUNE vs. ACIT, CPC- TDS,, GHAZIABAD

Appeals are allowed in above terms

ITA 1930/PUN/2019[2015-16]Status: DisposedITAT Pune19 Jul 2022AY 2015-16

Bench: Shri S.S.Godara, Jm & Shri Dr. Dipak P. Ripote, Am

Section 192Section 198Section 199Section 200Section 200ASection 234Section 234E

IV / *s !U Ib t A. Y: 2013-14 to 2015-16 Armeka Financial Consultants P.Ltd., 2. A combined perusal of the assessee’s instant three case files as well as the Revenue’s vehement contentions indicate that the assessee’s sole substantive grievance canvassed herein challenges correctness of CIT(A)’s action not condoning 1815 days

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

36. Aggrieved by the order of the Ld. CIT, the assessee again approached the Tribunal to grant the registration from 01.04.2002. We find, the Tribunal, after considering the plea of the assessee, vide order dated 15.04.2008 condoned the delay in filing the application and directed to grant registration u/s 12AA with retrospective effect from 01.04.2002 by observing as under

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

36. Aggrieved by the order of the Ld. CIT, the assessee again approached the Tribunal to grant the registration from 01.04.2002. We find, the Tribunal, after considering the plea of the assessee, vide order dated 15.04.2008 condoned the delay in filing the application and directed to grant registration u/s 12AA with retrospective effect from 01.04.2002 by observing as under

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

36. Aggrieved by the order of the Ld. CIT, the assessee again approached the Tribunal to grant the registration from 01.04.2002. We find, the Tribunal, after considering the plea of the assessee, vide order dated 15.04.2008 condoned the delay in filing the application and directed to grant registration u/s 12AA with retrospective effect from 01.04.2002 by observing as under

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

36. Aggrieved by the order of the Ld. CIT, the assessee again approached the Tribunal to grant the registration from 01.04.2002. We find, the Tribunal, after considering the plea of the assessee, vide order dated 15.04.2008 condoned the delay in filing the application and directed to grant registration u/s 12AA with retrospective effect from 01.04.2002 by observing as under

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

36. Aggrieved by the order of the Ld. CIT, the assessee again approached the Tribunal to grant the registration from 01.04.2002. We find, the Tribunal, after considering the plea of the assessee, vide order dated 15.04.2008 condoned the delay in filing the application and directed to grant registration u/s 12AA with retrospective effect from 01.04.2002 by observing as under

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

36. Aggrieved by the order of the Ld. CIT, the assessee again approached the Tribunal to grant the registration from 01.04.2002. We find, the Tribunal, after considering the plea of the assessee, vide order dated 15.04.2008 condoned the delay in filing the application and directed to grant registration u/s 12AA with retrospective effect from 01.04.2002 by observing as under

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)

36(1)(viia) of the Act; (ii) Rs.1,50,000/- on account of provision made for standard assets; (iii) Rs.3,86,539/- on account of unclaimed dividend; (iv) Rs.2,80,000/- on account of nominal membership fee and (v) Rs.34,300/- on account of entrance fee, totaling to Rs.31,50,839/-. 4. Aggrieved, the assessee carried the matter before