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6 results for “condonation of delay”+ Section 36(1)(viia)clear

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Key Topics

Section 26314Section 271(1)(c)12Section 143(3)6Section 366Section 36(1)(viia)5Addition to Income3Limitation/Time-bar3Deduction3Disallowance2

THE DEOLA MERCHANTS CO-OP. BANK LTD.,,NASHIK vs. DEPUTY COMMISSIONER OF INCOME-TAX,,

In the result, appeal of assessee for assessment year 2010-11 is allowed and for assessment year 2012-13 is dismissed

ITA 1561/PUN/2016[2012-13]Status: DisposedITAT Pune11 Dec 2018AY 2012-13

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita Nos.1560 & 1561/Pun/2016 यििाारण वषा / Assessment Years : 2010-11 & 2012-13 The Deola Merchants Co-Op. Bank Ltd., Bhagyodaya, At Post – Deola, Tal-Deola, अऩीऱाथी/Appellant Dist. Nashik – 423102 …. Pan: Aaaat4787E Vs. The Dy. Commissioner Of Income Tax, …. प्रत्यथी / Respondent Circle – 1, Nashik

For Appellant: Shri Abhay AvchatFor Respondent: Shri Sudhendu Das
Section 143(3)Section 271(1)(c)Section 36Section 36(1)(viia)

delay of 14 days in filing the appeals late before the Tribunal is condoned. 4. The assessee in ITA No.1560/PUN/2016, relating to assessment year 2010-11 has raised the following grounds of appeal:- On facts and circumstances of the case and in law, 1. Without considering the facts and circumstances of the case, the learned Assessing Officer has erred

Condonation of Delay2
Revision u/s 2632
Penalty2

THE DEOLA MERCHANTS CO-OP. BANK LTD.,,NASHIK vs. DEPUTY COMMISSIONER OF INCOME-TAX,,

In the result, appeal of assessee for assessment year 2010-11 is allowed and for assessment year 2012-13 is dismissed

ITA 1560/PUN/2016[2010-11]Status: DisposedITAT Pune11 Dec 2018AY 2010-11

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita Nos.1560 & 1561/Pun/2016 यििाारण वषा / Assessment Years : 2010-11 & 2012-13 The Deola Merchants Co-Op. Bank Ltd., Bhagyodaya, At Post – Deola, Tal-Deola, अऩीऱाथी/Appellant Dist. Nashik – 423102 …. Pan: Aaaat4787E Vs. The Dy. Commissioner Of Income Tax, …. प्रत्यथी / Respondent Circle – 1, Nashik

For Appellant: Shri Abhay AvchatFor Respondent: Shri Sudhendu Das
Section 143(3)Section 271(1)(c)Section 36Section 36(1)(viia)

delay of 14 days in filing the appeals late before the Tribunal is condoned. 4. The assessee in ITA No.1560/PUN/2016, relating to assessment year 2010-11 has raised the following grounds of appeal:- On facts and circumstances of the case and in law, 1. Without considering the facts and circumstances of the case, the learned Assessing Officer has erred

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

LATUR DISTRICT CENTRAL CO-OP BANK LIMITED,,LATUR vs. PR. COMMISSIONER OF INCOME-TAX-2,, AURANGABAD

In the result, appeal of the assessee in ITA No

ITA 165/PUN/2019[2013-14]Status: DisposedITAT Pune04 Oct 2019AY 2013-14

Bench: Shri R.S.Syal, Vp & Shri Partha Sarathi Chaudhury, Jm आयकर अपीऱ सं. / Ita Nos.165 & 628/Pun/2019 नििाारण वषा / Assessment Years : 2013-14 & 2014-15 Latur District Central Co-Op. Bank Ltd. Ldcc Bank Building, 7Th Floor, Yashwantrao Chavan Road, Latur-413 512. Pan : Aaaal0225H .......अऩीऱाथी / Appellant बिाम / V/S. The Pr. Commissioner Of Income Tax-2, Aurangabad. ……प्रत्यथी / Respondent

For Appellant: Shri Kishor PhadkeFor Respondent: Shri S.B. Prasad
Section 143(3)Section 263

condone the delay and proceed to hear the appeal on merits. 3. These two cases were heard together. Since facts common, issues are similar, these appeals are being disposed of vide this consolidated order. For the sake of convenience, we would first take up ITA No.165/PUN/2019 as lead case for adjudication. A.Y.2013-14 4. In this appeal, the assessee is challenging

LATUR DISTRICT CENTRAL CO-OP BNAK LTD,,LATUR vs. PR. COMMISSIONER OF INCOME-TAX -2,, AURANGABAD

In the result, appeal of the assessee in ITA No

ITA 628/PUN/2019[2014-15]Status: DisposedITAT Pune04 Oct 2019AY 2014-15

Bench: Shri R.S.Syal, Vp & Shri Partha Sarathi Chaudhury, Jm आयकर अपीऱ सं. / Ita Nos.165 & 628/Pun/2019 नििाारण वषा / Assessment Years : 2013-14 & 2014-15 Latur District Central Co-Op. Bank Ltd. Ldcc Bank Building, 7Th Floor, Yashwantrao Chavan Road, Latur-413 512. Pan : Aaaal0225H .......अऩीऱाथी / Appellant बिाम / V/S. The Pr. Commissioner Of Income Tax-2, Aurangabad. ……प्रत्यथी / Respondent

For Appellant: Shri Kishor PhadkeFor Respondent: Shri S.B. Prasad
Section 143(3)Section 263

condone the delay and proceed to hear the appeal on merits. 3. These two cases were heard together. Since facts common, issues are similar, these appeals are being disposed of vide this consolidated order. For the sake of convenience, we would first take up ITA No.165/PUN/2019 as lead case for adjudication. A.Y.2013-14 4. In this appeal, the assessee is challenging

MAHESH URBAN CO OPERATIVE BANK LTD,SOLAPUR vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE -2, SOLAPUR

Appeal is partly allowed in above terms

ITA 583/PUN/2020[2011-12]Status: DisposedITAT Pune29 Aug 2022AY 2011-12

Bench: Shri S.S.Godara, Jm & Shri Dr. Dipak P. Ripote, Am आयकर अपीऱ सं. / Ita No.583/Pun/2020 ननधधारण वषा / Assessment Year : 2011-12 Mahesh Urban Co-Operative Bank Ltd., 128, Near Old Faujdar, Shukruwar Peth, Solapur – 413 002. .......अपऩलधथी / Appellant Pan : Aaaam0511H

For Appellant: Shri Pramod ShingteFor Respondent: Shri Arvind Desai
Section 119Section 143(3)Section 194Section 194ASection 36Section 36(1)(vii)Section 40Section 80P

1,64,515/-. 10.2 The appellant claimed that the cooperative banks have been made taxable with effect from AY 2007-08 and they were also in section 36(l)(vii)(a). In view of cooperative banks being governed by the Banking 4 A.Y. : 2011-12 Mahesh Urban Co-Operative Bank Ltd., Regulation Act, it was making provisions for NPAs even