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9 results for “condonation of delay”+ Section 2clear

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Key Topics

Section 2636Section 106Condonation of Delay5Section 92C3Section 54B3Exemption3Section 54F2Section 2712Section 148

SHIV CHARAN GUPTA vs. COMMISSIONER OF INCOME TAX AND ANOTHER

ITA/477/2018HC Punjab & Haryana20 Jan 2020

Bench: The Tribunal On 24.02.2020. [Ajay Tewari] Judge [Avneesh Jhingan] Judge January 20, 2020

Section 254(1)Section 260A

Section 254(1) of the Act by the Income Tax Appellate Tribunal, Chandigarh 'A' Bench, Chandigarh in ITA No.491/CHD/2017 [hereinafter referred to as 'the Tribunal'] for assessment year 2004-05, declining the application for condonation of delay of 167 days. [2

KESAR SINGH vs. PR. COMMISSIONER OF INCOME TAX AND ANR

ITA/317/2019HC Punjab & Haryana30 Oct 2019

Bench: MR. JUSTICE AJAY TEWARI,MRS. JUSTICE ALKA SARIN

Section 260A

2. ITA No. 315 of 2019 (O&M) Kesar Singh .....Appellant Vs. PR. Commissioner of Income Tax & Anr. ...Respondents 3. ITA No. 316 of 2019 (O&M) Kesar Singh .....Appellant Vs. PR. Commissioner of Income Tax & Anr. ...Respondents 4. ITA No. 317 of 2019 (O&M) Kesar Singh .....Appellant Vs. PR. Commissioner of Income Tax & Anr. ...Respondents

2
Section 2602
Deduction2

PUNJAB AGRO INDIA CORPORATION LIMITED vs. D.C.I.T. CIRCLE 4(1), CHANDIGARH

Appeal stands dismissed in terms

ITA/235/2019HC Punjab & Haryana21 Jan 2020

Bench: MR. JUSTICE AJAY TEWARI,MR. JUSTICE AVNEESH JHINGAN

Section 260

delay of 212 days in filing the appeal is condoned. ITA-235-2019 1. This appeal has been filed under Section 260-A of the Income Tax Act, 1961 against the order dated 5.4.2018 passed by the Income Tax Appellate Tribunal, Chandigarh in ITA No. 05/CHD/2009 for the assessment year 2005-06 received on 3.5.2018, claiming the following questions

PR. COMMISSIONER OF INCOME TAX (CENTRAL) LUDHIANA vs. M/S PUNJAB RICE LAND PVT LTD

The Appeals are dismissed

ITA/221/2023HC Punjab & Haryana06 Mar 2024

Bench: MR. JUSTICE SANJEEV PRAKASH SHARMA,MRS. JUSTICE SUDEEPTI SHARMA

Section 148

2 of 3 CM-21926-CII-2023 in ITA-221-2023 CM-21933-CII-2023 in ITA-223-2023 3. These applications are filed by the appellant(s) seeking condonation of delay of 84 days and 71 days in re-filing of the respective Appeals. 4. Having regard to the averments made in these applications, the same are allowed delay

BAHADUR SINGH vs. COMMISSIONER INCOME TAX (APPEALS) FARIDABAD AND ANOTHER

ITA/56/2020HC Punjab & Haryana10 Feb 2020

Bench: MR. JUSTICE AJAY TEWARI,MR. JUSTICE AVNEESH JHINGAN

Section 260Section 54B

2. The case of the appellant is that he and his three brothers had sold jointly owned land and for his 1/4th share he purchased land in the name of his wife and claimed exemption under Section 54B of the Act. The authorities below declined the exemption in view of judgment of this Court in Commissioner of Income-Tax, Faridabad

PCIT ROHTAK vs. MS DIN DAYAL PURUSHOTAM LAL

ITA/110/2024HC Punjab & Haryana16 Dec 2024

Bench: MR. JUSTICE SANJEEV PRAKASH SHARMA,MR. JUSTICE SANJAY VASHISTH

Section 263Section 263(1)

delay is condoned. the order of the Income Tax decided by a common order in 6 and 2017-18. 4 ) t t ) t t f x n MOHIT GOYAL 2024.12.17 17:55 I attest to the accuracy and integrity of this document ITA-110-2024(O 2. The Re be sub cancell Income 3. We hav ITAT w settled section

COMMISSIONER OF INCOME TAX (EXEMPTIONS), CHANDIGARH vs. M/S RURAL EDUCATION AND WOMEN WELFARE SOCIETY

The appeal is dismissed

ITA/434/2019HC Punjab & Haryana13 Jan 2020

Bench: MR. JUSTICE AJAY TEWARI,MR. JUSTICE AVNEESH JHINGAN

Section 10Section 12A

delay of 11 days in filing the present appeal is condoned. ITA No.434 of 2019: This appeal has been filed against the order dated 17.1.2019 passed by the Income Tax Appellate Tribunal Camp Bench at Jalandhar (for short, 'the Tribunal') allowing the appeal of the assessee and thereby holding it entitled for exemption/approval under Section

MANJIT KRISHAN MALHOTRA vs. PRINCIPAL COMMISSIONER OF INCOME TAX

Appeals are dismissed

ITA/152/2023HC Punjab & Haryana18 Mar 2024

Bench: MR. JUSTICE SANJEEV PRAKASH SHARMA,MRS. JUSTICE SUDEEPTI SHARMA

Section 120Section 140Section 144Section 263Section 271Section 92C

delay of 76 and 124 days in refilling the respective appeals is condoned. ITA No.152-2023 ITA No.1149-2023 We dispose of both the aforesaid appeals with a common order as those have arisen out of the same impugned orders. Learned counsel for the appellant has assailed the order passed by the Pr. Commissioners of Income Tax as well as affirmation order

THE COMMISSIONER OF INCOME TAX NEW DELHI vs. MANJIT SINGH BAIDWAN

ITA/59/2023HC Punjab & Haryana09 May 2024

Bench: MR. JUSTICE SANJEEV PRAKASH SHARMA,MRS. JUSTICE SUDEEPTI SHARMA

Section 54F

condonation of wed and accordingly delay is con -2023 Exemption application is allowed esent appeal assails the order pas n the Tribunal has held as under: “5. On the other hand, t assessee supporting the order pas submitted that since the order pass based on the provisions of law and udgement of the Hon'ble Gujarat H Leena Jugal Kishore