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262 results for “condonation of delay”+ Section 41(1)clear

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Key Topics

Section 200A68Section 234E68Section 143(3)64Addition to Income43Section 25036Section 12A35Section 206C34Section 26333Section 11

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

Showing 1–20 of 262 · Page 1 of 14

...
32
Deduction26
TDS26
Limitation/Time-bar22

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

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

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

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

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 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 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

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

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 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

DR. M. S. HIREMATH,,PUNE vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE -5,, PUNE

In the result, the appeals of assessee are allowed and appeals of Revenue are dismissed

ITA 1894/PUN/2017[2011-12]Status: DisposedITAT Pune19 Jul 2019AY 2011-12

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am

41 Income Tax, Circle 2(1), 2012-13 Satara Road, Pune-411037 Pune PAN: AKIPS4551Q Danish Shah 732/A, Leela Chambers, The Asst. Commissioner of 917/PUN/2018 Opp Pushpa Heights, Pune 42 Income Tax, Circle 2(1), 2012-13 Satara Road, Pune-411037 Pune PAN: ACRPS4669L Pradeep Sweets Pvt. Ltd., The Dy. Commissioner of 64/B, D-2, MIDC, 43 Income Tax, Circle

NAWANDER COMPANY,,LATUR vs. ASSISTANT COMMISSIONER OF INCOME-TAX, LATUR CIRCLE,, LATUR

In the result, the appeals of assessee are allowed and appeals of Revenue are dismissed

ITA 1683/PUN/2017[2011-12]Status: DisposedITAT Pune19 Jul 2019AY 2011-12

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am

41 Income Tax, Circle 2(1), 2012-13 Satara Road, Pune-411037 Pune PAN: AKIPS4551Q Danish Shah 732/A, Leela Chambers, The Asst. Commissioner of 917/PUN/2018 Opp Pushpa Heights, Pune 42 Income Tax, Circle 2(1), 2012-13 Satara Road, Pune-411037 Pune PAN: ACRPS4669L Pradeep Sweets Pvt. Ltd., The Dy. Commissioner of 64/B, D-2, MIDC, 43 Income Tax, Circle

VYANKATESH CO-OPERATIVE BANK LIMITED,,NASHIK vs. DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE ,, MALEGAON

In the result, the appeals of assessee are allowed and appeals of Revenue are dismissed

ITA 2494/PUN/2017[2013-14]Status: DisposedITAT Pune19 Jul 2019AY 2013-14

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am

41 Income Tax, Circle 2(1), 2012-13 Satara Road, Pune-411037 Pune PAN: AKIPS4551Q Danish Shah 732/A, Leela Chambers, The Asst. Commissioner of 917/PUN/2018 Opp Pushpa Heights, Pune 42 Income Tax, Circle 2(1), 2012-13 Satara Road, Pune-411037 Pune PAN: ACRPS4669L Pradeep Sweets Pvt. Ltd., The Dy. Commissioner of 64/B, D-2, MIDC, 43 Income Tax, Circle

UTTAM BHAGWANRAO PATIL,,LATUR vs. DEPUTY COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE - 2(1),, PUNE

In the result, the appeals of assessee are allowed and appeals of Revenue are dismissed

ITA 1718/PUN/2017[2001-02]Status: DisposedITAT Pune19 Jul 2019AY 2001-02

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am

41 Income Tax, Circle 2(1), 2012-13 Satara Road, Pune-411037 Pune PAN: AKIPS4551Q Danish Shah 732/A, Leela Chambers, The Asst. Commissioner of 917/PUN/2018 Opp Pushpa Heights, Pune 42 Income Tax, Circle 2(1), 2012-13 Satara Road, Pune-411037 Pune PAN: ACRPS4669L Pradeep Sweets Pvt. Ltd., The Dy. Commissioner of 64/B, D-2, MIDC, 43 Income Tax, Circle

BHATABHAI SHANKAR PATEL,,NANDURBAR vs. INCOME-TAX OFFICER, WARD - 4,, DHULE

In the result, the appeals of assessee are allowed and appeals of Revenue are dismissed

ITA 1913/PUN/2017[2005-06]Status: DisposedITAT Pune19 Jul 2019AY 2005-06

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am

41 Income Tax, Circle 2(1), 2012-13 Satara Road, Pune-411037 Pune PAN: AKIPS4551Q Danish Shah 732/A, Leela Chambers, The Asst. Commissioner of 917/PUN/2018 Opp Pushpa Heights, Pune 42 Income Tax, Circle 2(1), 2012-13 Satara Road, Pune-411037 Pune PAN: ACRPS4669L Pradeep Sweets Pvt. Ltd., The Dy. Commissioner of 64/B, D-2, MIDC, 43 Income Tax, Circle

LALCHAND CHHOTALAL SHAH,,KARAD vs. ASSISTANT COMMISSIONER OF INCOME-TAX, SATARA CIRCLE , , SATARA

In the result, the appeals of assessee are allowed and appeals of Revenue are dismissed

ITA 2155/PUN/2017[2013-14]Status: DisposedITAT Pune19 Jul 2019AY 2013-14

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am

41 Income Tax, Circle 2(1), 2012-13 Satara Road, Pune-411037 Pune PAN: AKIPS4551Q Danish Shah 732/A, Leela Chambers, The Asst. Commissioner of 917/PUN/2018 Opp Pushpa Heights, Pune 42 Income Tax, Circle 2(1), 2012-13 Satara Road, Pune-411037 Pune PAN: ACRPS4669L Pradeep Sweets Pvt. Ltd., The Dy. Commissioner of 64/B, D-2, MIDC, 43 Income Tax, Circle

INCOME-TAX OFFICER, WARD - 3(3),, PUNE vs. RAHUL NAYAN BHALERAO,, PUNE

In the result, the appeals of assessee are allowed and appeals of Revenue are dismissed

ITA 2236/PUN/2017[2010-11]Status: DisposedITAT Pune19 Jul 2019AY 2010-11

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am

41 Income Tax, Circle 2(1), 2012-13 Satara Road, Pune-411037 Pune PAN: AKIPS4551Q Danish Shah 732/A, Leela Chambers, The Asst. Commissioner of 917/PUN/2018 Opp Pushpa Heights, Pune 42 Income Tax, Circle 2(1), 2012-13 Satara Road, Pune-411037 Pune PAN: ACRPS4669L Pradeep Sweets Pvt. Ltd., The Dy. Commissioner of 64/B, D-2, MIDC, 43 Income Tax, Circle

RAKESH LALCHNAND SHAH,,KARAD vs. ASSISTANT COMMISSIONER OF INCOME-TAX, SATARA CIRCLE , , SATARA

In the result, the appeals of assessee are allowed and appeals of Revenue are dismissed

ITA 2154/PUN/2017[2013-14]Status: DisposedITAT Pune19 Jul 2019AY 2013-14

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am

41 Income Tax, Circle 2(1), 2012-13 Satara Road, Pune-411037 Pune PAN: AKIPS4551Q Danish Shah 732/A, Leela Chambers, The Asst. Commissioner of 917/PUN/2018 Opp Pushpa Heights, Pune 42 Income Tax, Circle 2(1), 2012-13 Satara Road, Pune-411037 Pune PAN: ACRPS4669L Pradeep Sweets Pvt. Ltd., The Dy. Commissioner of 64/B, D-2, MIDC, 43 Income Tax, Circle

JEETU BHAGCHANAD KHEMANI,,NASHIK vs. INCOME-TAX OFFICER, WARD - 1(3),, NASHIK

In the result, the appeals of assessee are allowed and appeals of Revenue are dismissed

ITA 2114/PUN/2017[2013-14]Status: DisposedITAT Pune19 Jul 2019AY 2013-14

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am

41 Income Tax, Circle 2(1), 2012-13 Satara Road, Pune-411037 Pune PAN: AKIPS4551Q Danish Shah 732/A, Leela Chambers, The Asst. Commissioner of 917/PUN/2018 Opp Pushpa Heights, Pune 42 Income Tax, Circle 2(1), 2012-13 Satara Road, Pune-411037 Pune PAN: ACRPS4669L Pradeep Sweets Pvt. Ltd., The Dy. Commissioner of 64/B, D-2, MIDC, 43 Income Tax, Circle