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123 results for “condonation of delay”+ Section 41clear

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Key Topics

Section 200A100Section 234E100Section 143(3)60Section 206C50Addition to Income42Section 25034Section 1131Section 26331TDS31

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

Showing 1–20 of 123 · Page 1 of 7

Section 12A30
Rectification u/s 15425
Deduction24

INCOME TAX OFFICER, BODHI TOWER vs. KUMAR BUILDERS PROJECT PUNE PRIVATE LIMITED, BUND GARDEN

In the result, the appeal filed by the Revenue is dismissed

ITA 199/PUN/2025[2019-20]Status: DisposedITAT Pune11 Jun 2025AY 2019-20

Bench: Shri R. K. Panda & Ms Astha Chandraassessment Year : 2019-20

For Appellant: Shri Nikhil S PathakFor Respondent: Shri Ramnath P Murkunde
Section 139(1)Section 139(4)Section 80ISection 80P

delay of 46 minutes in filing the return of income, a deduction of Rs. 2,34,41,162/- is denied to assessee. 7. Section 80AC provides that deduction u/s 80IC shall be allowed to assessee if the return is filed on or before the due date specified under sub- section (1) of section 139. However, section 139(4) carves

AUTOCOMP CORPORATION PANSE PRIVATE LIMITED ,PUNE vs. ASST. COMMISSIONER OF INCOME TAX, CIRCLE 1(1), PUNE

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

ITA 2646/PUN/2024[2013-14]Status: DisposedITAT Pune14 May 2025AY 2013-14

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

Section 142(1)Section 143(3)Section 148

condone the delay in filing the appeal, an empathetic /Aimane view of the matter ought to have been adopted. 2. The learned CIT(A) erred in not deciding the appeal on merits further erred in not appreciating and considering all the issues emanating from the order of the AO passed under section 143 (3) of the Income

AUTOCOMP CORPORATION PANSE PRIVATE LIMITED ,PUNE vs. ASST. COMMISSIONER OF INCOME TAX, PUNE

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

ITA 2647/PUN/2024[2018-19]Status: DisposedITAT Pune14 May 2025AY 2018-19

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

Section 142(1)Section 143(3)Section 148

condone the delay in filing the appeal, an empathetic /Aimane view of the matter ought to have been adopted. 2. The learned CIT(A) erred in not deciding the appeal on merits further erred in not appreciating and considering all the issues emanating from the order of the AO passed under section 143 (3) of the Income

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

condonation of delay in case where the delay was beyond the control of the assessee. 39. We do not find any infirmity in the order of the Ld. CIT(A) on this issue. We find the Assessing Officer in the instant case passed the order u/s 143(3) r.w.s. 254 of the Act on 22.12.2011 pursuant to the specific directions

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

condonation of delay in case where the delay was beyond the control of the assessee. 39. We do not find any infirmity in the order of the Ld. CIT(A) on this issue. We find the Assessing Officer in the instant case passed the order u/s 143(3) r.w.s. 254 of the Act on 22.12.2011 pursuant to the specific directions

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

condonation of delay in case where the delay was beyond the control of the assessee. 39. We do not find any infirmity in the order of the Ld. CIT(A) on this issue. We find the Assessing Officer in the instant case passed the order u/s 143(3) r.w.s. 254 of the Act on 22.12.2011 pursuant to the specific directions

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

condonation of delay in case where the delay was beyond the control of the assessee. 39. We do not find any infirmity in the order of the Ld. CIT(A) on this issue. We find the Assessing Officer in the instant case passed the order u/s 143(3) r.w.s. 254 of the Act on 22.12.2011 pursuant to the specific directions

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

condonation of delay in case where the delay was beyond the control of the assessee. 39. We do not find any infirmity in the order of the Ld. CIT(A) on this issue. We find the Assessing Officer in the instant case passed the order u/s 143(3) r.w.s. 254 of the Act on 22.12.2011 pursuant to the specific directions

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

condonation of delay in case where the delay was beyond the control of the assessee. 39. We do not find any infirmity in the order of the Ld. CIT(A) on this issue. We find the Assessing Officer in the instant case passed the order u/s 143(3) r.w.s. 254 of the Act on 22.12.2011 pursuant to the specific directions

JAGADGURU PANCHACHARYA EDUCATION SOCIETY,KOLHAPUR vs. ITO EXEMPTION WARD, KOLHAPUR

In the result, the appeal filed by the assessee is allowed

ITA 2683/PUN/2024[2018-19]Status: DisposedITAT Pune25 Apr 2025AY 2018-19

Bench: SHRI MANISH BORAD (Accountant Member), SHRI VINAY BHAMORE (Judicial Member)

For Appellant: Shri Sanket M. JoshiFor Respondent: Shri Ramnath P. Murkunde
Section 11Section 11(1)Section 12ASection 139(1)Section 143(1)

condoned by the Dept. and hence, the deduction u/s 11 may be allowed by Hon'ble ITAT in view of the wide powers vested with Hon'ble Tribunal to do justice. 41 Without prejudice to the above grounds, assuming without admitting that the exemption u/s 11 is not allowable to the appellant trust, still it is submitted that the entire

ASSISTANT COMMISSIONER OF INCOME TAX, EXEMPTION CIRCLE, AURANGABAD, NEAR HOLY CROSS ENGLISH SCHOOL vs. THE NANDED SIKHGURUDWARA SACHKHAND HAZUR SAHIB, ABCHALNAGAR

In the result, both the appeals filed by the Revenue are dismissed

ITA 809/PUN/2024[2017-18]Status: DisposedITAT Pune26 May 2025AY 2017-18

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

For Appellant: Shri Nikhil S PathakFor Respondent: Shri Amol Khairnar CIT-DR
Section 10Section 139Section 143(2)

condonation of delay filed with CIT(E), Pune on 25/07/2018 was rejected by CIT(E), Pune vide its order dated 26/12/2018. Consequently, the surplus of Rs. 28,02,93,045/- was added to the income of the assessee. 7.2.1. The case of the present assessee has been decided by the Hon'ble ITAT Pune in its judgment delivered in ACIT

ASSISTANT COMMISSIONER OF INCOME TAX, EXEMPTION CIRCLE, AURANGABAD, NEAR HOLY CROSS ENGLISH SCHOOL vs. THE NANDED SIKHGURUDWARA SACHKHAND HAZUR SAHIB, APCHALNAGAR

In the result, both the appeals filed by the Revenue are dismissed

ITA 808/PUN/2024[2016-17]Status: DisposedITAT Pune26 May 2025AY 2016-17

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

For Appellant: Shri Nikhil S PathakFor Respondent: Shri Amol Khairnar CIT-DR
Section 10Section 139Section 143(2)

condonation of delay filed with CIT(E), Pune on 25/07/2018 was rejected by CIT(E), Pune vide its order dated 26/12/2018. Consequently, the surplus of Rs. 28,02,93,045/- was added to the income of the assessee. 7.2.1. The case of the present assessee has been decided by the Hon'ble ITAT Pune in its judgment delivered in ACIT

SEVABHAVI BRAMNAN NAGARI SAHAKARI PATSANSTHA MARYADIT RAVTALE CHIPLU,RATNAGIRI vs. INCOME TAX OFFICER, RATNAGIRI

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

ITA 2784/PUN/2025[2017-18]Status: DisposedITAT Pune17 Mar 2026AY 2017-18

Bench: Dr.Manish Boradआयकर अपील सं. / Ita No.2784/Pun/2025 Assessment Year : 2017-18 Sevabhavi Bramnan Nagari Vs. Income Tax Officer, Sahakari Patsanstha Maryadit Ward-1, Ratnagiri Ravtale Chiplu, Burumtali Chiplun, Ratnagiri – 415605, Ratnagiri, Maharashtra Pan : Aadas7630J Appellant Respondent

For Appellant: Shri Pramod S ShingteFor Respondent: Shri Dayanand Jawalikar
Section 139Section 142(1)Section 144Section 249(2)(c)Section 249(3)Section 69A

41,000/- as unexplained money in the hands of assessee u/s.69A of the Act. Aggrieved assessee preferred appeal before ld.CIT(A) on 25.09.2023, however ld.CIT(A) dismissed the appeal of the assessee in limine without condoning the delay by holding as under : 3 Sevabhavi Bramnan Nagari Sahakari Patsanstha Maryadit Ravtale Chiplu “13. In light of the aforesaid principles

SHARADCHANDRA NAGARI SAHAKARI PATSANSTHA MARYADIT,PUNE vs. ITO WARD -10(1), PUNE

In the result, the appeals filed by the assessee vide ITA Nos

ITA 45/PUN/2026[2020-21]Status: DisposedITAT Pune26 Mar 2026AY 2020-21

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

For Appellant: Shri Abhay AvachatFor Respondent: Shri Gaurav K Singh, JCIT
Section 142(1)Section 143(2)Section 144Section 270ASection 80PSection 80P(2)Section 80P(2)(a)Section 80P(2)(d)

section 80P(2) of Rs.1,25,13,425 in respect of interest earned on FDs with coop banks and the learned CIT (A) erred in disallowing and confirming the same. 2. The learned AO has erred in disallowing deduction claimed by Assessee Society u/s 80P is respect of interest earned from coop banks despite compliance with relevant provisions

SHARADCHANDRA NAGARI SAHAKARI PATSANSTHA MARYADIT,PUNE vs. ITO WARD -10(1), PUNE

In the result, the appeals filed by the assessee vide ITA Nos

ITA 44/PUN/2026[2022-23]Status: DisposedITAT Pune26 Mar 2026AY 2022-23

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

For Appellant: Shri Abhay AvachatFor Respondent: Shri Gaurav K Singh, JCIT
Section 142(1)Section 143(2)Section 144Section 270ASection 80PSection 80P(2)Section 80P(2)(a)Section 80P(2)(d)

section 80P(2) of Rs.1,25,13,425 in respect of interest earned on FDs with coop banks and the learned CIT (A) erred in disallowing and confirming the same. 2. The learned AO has erred in disallowing deduction claimed by Assessee Society u/s 80P is respect of interest earned from coop banks despite compliance with relevant provisions

SHARADCHANDRA NAGARI SAHAKARI PATSANSTHA MARYADIT,PUNE vs. ITO WARD -10(1), PUNE

In the result, the appeals filed by the assessee vide ITA Nos

ITA 43/PUN/2026[2022-23]Status: DisposedITAT Pune26 Mar 2026AY 2022-23

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

For Appellant: Shri Abhay AvachatFor Respondent: Shri Gaurav K Singh, JCIT
Section 142(1)Section 143(2)Section 144Section 270ASection 80PSection 80P(2)Section 80P(2)(a)Section 80P(2)(d)

section 80P(2) of Rs.1,25,13,425 in respect of interest earned on FDs with coop banks and the learned CIT (A) erred in disallowing and confirming the same. 2. The learned AO has erred in disallowing deduction claimed by Assessee Society u/s 80P is respect of interest earned from coop banks despite compliance with relevant provisions

BT KADLAG CONSTRUCTION PRIVATE LIMITED,NASHIK vs. DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE - 1, NASHIK

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

ITA 1731/PUN/2025[2015-16]Status: DisposedITAT Pune15 Apr 2026AY 2015-16

Bench: Shri R. K. Panda & Ms. Astha Chandraassessment Year : 2015-16 Bt Kadlag Construction Pvt Ltd Dcit, Circle – 1, Nashik Shop No.2, Mohit Apartment, Vs. Vir Sawarkar Nagar Jain Road, Nashik – 422191 Pan: Aaccb0833B (Appellant) (Respondent) Assessee By : Shri Jay Bhansali Department By : Shri Mukul Kulkarni (Virtually) Date Of Hearing : 09-04-2026 Date Of Pronouncement : 15-04-2026

For Appellant: Shri Jay BhansaliFor Respondent: Shri Mukul Kulkarni (virtually)
Section 142(1)Section 143(2)Section 250(6)

delay in filing of the appeal is condoned and the appeal is admitted for adjudication. 9. Facts of the case, in brief, are that the assessee is a civil contractor and filed its return of income on 29.09.2015 declaring total income of Rs.2,40,09,890/-. The 5 case was selected for ‘limited scrutiny’ under CASS. Accordingly, notice

MANJU MADHUSUDAN DHOOT, L/H OF LATE MADHUSUDAN DHOOT,AHMEDNAGAR vs. ITO, WARD 1, AHMEDNAGAR

In the result, both the appeals of the assessee are partly allowed

ITA 1919/PUN/2024[2007-08]Status: DisposedITAT Pune03 Dec 2024AY 2007-08

Bench: Dr.Manish Boradआयकर अपील सं. / Ita Nos.1919 & 1920/Pun/2024 "नधा"रण वष" / Assessment Years : 2007-08 & 2009-10

For Appellant: Shri Mahavir JainFor Respondent: Shri B.S.Rajpurohit
Section 144Section 250

condone the delay in filing the instant appeals and proceed for adjudication on merits. 6. I first take up the appeal for A.Y. 2007-08. Grounds of appeal raised by assessee in ITA No.1919/PUN/2024 read as under: “The following grounds are taken without prejudice to each other - On facts and in law, 1] The Ld. CIT(A) erred in holding

MANJU MADHUSUDAN DHOOT L/H OF LATE MADHUSUDAN DHOOT,AHMEDNAGAR vs. ITO WARD 1, AHMEDNAGAR

In the result, both the appeals of the assessee are partly allowed

ITA 1920/PUN/2024[2009-10]Status: DisposedITAT Pune03 Dec 2024AY 2009-10

Bench: Dr.Manish Boradआयकर अपील सं. / Ita Nos.1919 & 1920/Pun/2024 "नधा"रण वष" / Assessment Years : 2007-08 & 2009-10

For Appellant: Shri Mahavir JainFor Respondent: Shri B.S.Rajpurohit
Section 144Section 250

condone the delay in filing the instant appeals and proceed for adjudication on merits. 6. I first take up the appeal for A.Y. 2007-08. Grounds of appeal raised by assessee in ITA No.1919/PUN/2024 read as under: “The following grounds are taken without prejudice to each other - On facts and in law, 1] The Ld. CIT(A) erred in holding