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111 results for “condonation of delay”+ Section 10(26)clear

Sorted by relevance

Delhi428Chennai402Mumbai386Kolkata221Ahmedabad207Hyderabad200Jaipur200Bangalore158Pune150Chandigarh122Raipur111Indore74Surat73Amritsar62Panaji62Nagpur57Lucknow51Rajkot50SC40Visakhapatnam36Patna27Cuttack26Cochin23Guwahati20Jodhpur11Varanasi8Allahabad7Agra7Jabalpur5Dehradun5Ranchi2A.K. SIKRI ROHINTON FALI NARIMAN2A.K. SIKRI N.V. RAMANA1DIPAK MISRA R.K. AGRAWAL PRAFULLA C. PANT1

Key Topics

Section 80P(2)97Section 206C87Addition to Income56TDS56Section 143(3)47Disallowance34Section 143(1)26Deduction24Natural Justice

MICKEY SHRIVASTVA,RAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX -3(1), RAIPUR

In the result, appeal of the assessee is allowed

ITA 122/RPR/2019[2012-13]Status: DisposedITAT Raipur12 Jul 2023AY 2012-13

Bench: SHRI RAVISH SOOD (Judicial Member), SHRI ARUN KHODPIA (Accountant Member)

For Respondent: Shri Piyush Tripathi, Sr. DR
Section 143(3)Section 194C(5)Section 253Section 40a

26-12-2022. 2. It is first hearing and no adjournment found on records by either side. 3. The assessee paid Rs. Nil /- against demand of Rs. 19,30,510/-. The revenue involved is lower higher prescribed limit specified in CBDT Circular no 17/2019 dated 08-08- 2019 and does not fall under exceptional cases vide CBDT circular no 03/2018

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 4(1), RAIPUR vs. MESERSS CHHATTISGARH STATEELECTRICITY BOARD, RAIPUR

Showing 1–20 of 111 · Page 1 of 6

22
Section 6821
Section 80P20
Section 143(2)19
ITA 31/RPR/2020[2006-07]Status: DisposedITAT Raipur25 Sept 2023AY 2006-07

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No.31/Rpr/2020 "नधा"रण वष" / Assessment Year : 2006-07 The Deputy Commissioner Of Income Tax, Circle-4(1), Raipur (C.G.) .......अपीलाथ" / Appellant बनाम / V/S. M/S. Chhattisgarh State Electricity Board (Through Chhattisgarh State Power Holding Company Limited) Dangania Raipur Pan : Aabcc7876Q ……""यथ" / Respondent

For Appellant: S/shri Praveen Khandelwal & PraveenFor Respondent: Dr. Simran Bhullar, CIT-DR
Section 143(1)Section 143(2)Section 143(3)Section 147Section 148Section 80I

condoned. 23. Admittedly, the appeal filed by the Revenue involves a delay of 3966 days, which, as stated by the Ld. A.R and, rightly so, is an inordinate delay. 29 DCIT, Circle-4(1), Raipur Vs. M/s. Chhattisgarh State Electricity Board Considering that the Revenue had delayed filing the present appeal before us, i.e., filed the appeal after the lapse

PRIYESH SINGHANIA, RAIPUR,RAIPUR vs. DCIT, CIRCLE-1(1), RAIPUR, RAIPUR

In the result, appeal of the assessee is allowed

ITA 462/RPR/2025[2017-18]Status: DisposedITAT Raipur18 Sept 2025AY 2017-18

Bench: Shri Partha Sarathi Chaudhury & Shri G. D. Padmahshaliआयकर अपील सं. / Ita No.462/Rpr/2025 "नधा"रण वष" / Assessment Year : 2017-18 Priyesh Singhania 730/1, Radha Kunj, Opposite Vip Guest House, Pahuna, Shankar Nagar Main Road, Raipur (C.G.)-492 001 Pan: Aoups7838A ........अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer, Circle-1(1), Raipur (C.G.) ……""यथ" / Respondent

For Appellant: Shri Mahendra Kumar Agrawal, CAFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 10Section 143(1)Section 143(1)(a)Section 154Section 194D

condone the delay of 57 days involved in the captioned appeal. 5. Both the parties unanimously conceded that the facts and issues involved in the present appeal are exactly identical with the facts in the case of Mitesh Singhania Vs. ITO, Ward-1(2), Raipur, ITA No.410/RPR/2025, dated 22.07.2025. The Tribunal in the aforesaid case had dealt with the similar

MITESH SINGHANIA,RAIPUR vs. INCOME TAX OFFICER WARD 1(2) RAIPUR, CENTRAL REVENUE BUILDING, RAIPUR

In the result, appeal of the assessee is allowed

ITA 410/RPR/2025[2017-18]Status: DisposedITAT Raipur22 Jul 2025AY 2017-18

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita No.410/Rpr/2025 "नधा"रण वष" /Assessment Year : 2017-18 Mitesh Singhania Singhania Bhawan, Subhas Road, Near Telghani Naka, Raipur (C.G.)-492 001 Pan: Avops1474P .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer, Ward-1(2), Raipur (C.G) ……""यथ" / Respondent

For Appellant: None (Adjournment Application)For Respondent: Dr. Priyanka Patel, Sr. DR
Section 10Section 143(1)Section 154Section 194DSection 80C(5)

26,68,946/-, the break- up of Items of Exempt income S. No. 5 Others has been tabulated below which includes Exempt income of Rs. 7,41,718/- in the issue. Further, the relevant extract of 154 Return and Original return has been reproduced below: Full Copies of Original return and 154 Return has also been attached as Annex

SHYAM PULSES PVT. LTD., RAIPUR,RAIPUR vs. ITO-1(1), RAIPUR, RAIPUR

In the result, appeal of the assessee in ITA No

ITA 3/RPR/2026[2015-16]Status: DisposedITAT Raipur16 Feb 2026AY 2015-16

Bench: Shri Partha Sarathi Chaudhury & Shri Avdhesh Kumar Mishraआयकर अपील सं. / Ita Nos.03 & 04/Rpr/2026 "नधा"रण वष" / Assessment Year : 2015-16 & 2016-17 Shyam Pulses Pvt. Ltd. Jawahar Nagar, Near Chhattisgarh Agency, Jawahar Nagar, Raipur-492 001 (C.G.) Pan: Aaics7656K

For Appellant: Shri Sunil Kumar Agrawal, CAFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 249(3)Section 250Section 250(6)Section 251(1)(a)Section 251(2)

Section 249(3) r.w.s. 250(4) & (6) of the Act. That once delay condoned, the Ld. CIT(Appeals)/NFAC shall adjudicate issue on merits as per law while complying with the principles of natural justice. We order accordingly. 8. As per the above terms grounds of appeal of the assessee are allowed for statistical purposes. 6 Shyam Pulses

SHYAM PULSES PVT. LTD., RAIPUR,RAIPUR vs. ITO-1(1), RAIPUR, RAIPUR

In the result, appeal of the assessee in ITA No

ITA 4/RPR/2026[2016-17]Status: DisposedITAT Raipur16 Feb 2026AY 2016-17

Bench: Shri Partha Sarathi Chaudhury & Shri Avdhesh Kumar Mishraआयकर अपील सं. / Ita Nos.03 & 04/Rpr/2026 "नधा"रण वष" / Assessment Year : 2015-16 & 2016-17 Shyam Pulses Pvt. Ltd. Jawahar Nagar, Near Chhattisgarh Agency, Jawahar Nagar, Raipur-492 001 (C.G.) Pan: Aaics7656K

For Appellant: Shri Sunil Kumar Agrawal, CAFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 249(3)Section 250Section 250(6)Section 251(1)(a)Section 251(2)

Section 249(3) r.w.s. 250(4) & (6) of the Act. That once delay condoned, the Ld. CIT(Appeals)/NFAC shall adjudicate issue on merits as per law while complying with the principles of natural justice. We order accordingly. 8. As per the above terms grounds of appeal of the assessee are allowed for statistical purposes. 6 Shyam Pulses

GRAMIN SEWA SAHAKARI SAMITI, SANKARDAH,DHAMTARI vs. INCOME TAX OFFICER, DHAMTARI, DHAMTARI

In the result, the appeal of the assessee society in ITA No

ITA 326/RPR/2023[2011-12]Status: DisposedITAT Raipur05 Dec 2023AY 2011-12

Bench: Shri Ravish Sood

For Appellant: Shri Rakesh Dhody, CAFor Respondent: Shri Saty
Section 143(3)Section 80PSection 80P(2)

26-Jun-2022 3-Nov-2023 495 Samiti Maryadit, Doma 14. Gramin Sewa Sahakari 336/RPR/2023 11- Mar-2022 10-Mar-2022 3-Nov-2023 542 Samiti Maryadit, Bhakhara 15. Gramin Sewa Sahakari 337/RPR/2023 11- Mar-2022 10-Mar-2022 3-Nov-2023 542 Samiti Maryadit, Bhakhara 16. Gramin Sewa Sahakari 338/RPR/2023 11- Mar-2022 10

GRAMIN SEWA SAHAKARI SAMITI, MADELI,DHAMTARI vs. INCOME TAX OFFICER, DHAMTARI, DHAMTARI

In the result, the appeal of the assessee society in ITA No

ITA 325/RPR/2023[2014-15]Status: DisposedITAT Raipur05 Dec 2023AY 2014-15

Bench: Shri Ravish Sood

For Appellant: Shri Rakesh Dhody, CAFor Respondent: Shri Saty
Section 143(3)Section 80PSection 80P(2)

26-Jun-2022 3-Nov-2023 495 Samiti Maryadit, Doma 14. Gramin Sewa Sahakari 336/RPR/2023 11- Mar-2022 10-Mar-2022 3-Nov-2023 542 Samiti Maryadit, Bhakhara 15. Gramin Sewa Sahakari 337/RPR/2023 11- Mar-2022 10-Mar-2022 3-Nov-2023 542 Samiti Maryadit, Bhakhara 16. Gramin Sewa Sahakari 338/RPR/2023 11- Mar-2022 10

GRAMIN SEWA SAHAKARI SAMITI, KODEBOD,DHAMTARI vs. INCOME TAX OFFICER, DHAMTARI, DHAMTARI

In the result, the appeal of the assessee society in ITA No

ITA 330/RPR/2023[2015-16]Status: DisposedITAT Raipur05 Dec 2023AY 2015-16

Bench: Shri Ravish Sood

For Appellant: Shri Rakesh Dhody, CAFor Respondent: Shri Saty
Section 143(3)Section 80PSection 80P(2)

26-Jun-2022 3-Nov-2023 495 Samiti Maryadit, Doma 14. Gramin Sewa Sahakari 336/RPR/2023 11- Mar-2022 10-Mar-2022 3-Nov-2023 542 Samiti Maryadit, Bhakhara 15. Gramin Sewa Sahakari 337/RPR/2023 11- Mar-2022 10-Mar-2022 3-Nov-2023 542 Samiti Maryadit, Bhakhara 16. Gramin Sewa Sahakari 338/RPR/2023 11- Mar-2022 10

GRAMIN SEWA SAHAKARI SAMITI, DONAR,DHAMTARI vs. INCOME TAX OFFICER, DHAMTARI, DHAMTARI

In the result, the appeal of the assessee society in ITA No

ITA 341/RPR/2023[2015-16]Status: DisposedITAT Raipur05 Dec 2023AY 2015-16

Bench: Shri Ravish Sood

For Appellant: Shri Rakesh Dhody, CAFor Respondent: Shri Saty
Section 143(3)Section 80PSection 80P(2)

26-Jun-2022 3-Nov-2023 495 Samiti Maryadit, Doma 14. Gramin Sewa Sahakari 336/RPR/2023 11- Mar-2022 10-Mar-2022 3-Nov-2023 542 Samiti Maryadit, Bhakhara 15. Gramin Sewa Sahakari 337/RPR/2023 11- Mar-2022 10-Mar-2022 3-Nov-2023 542 Samiti Maryadit, Bhakhara 16. Gramin Sewa Sahakari 338/RPR/2023 11- Mar-2022 10

GRAMIN SEWA SAHAKARI SAMITI, BHENDRI,DHAMTARI vs. INCOME TAX OFFICER, DHAMTARI, DHAMTARI

In the result, the appeal of the assessee society in ITA No

ITA 328/RPR/2023[2014-15]Status: DisposedITAT Raipur05 Dec 2023AY 2014-15

Bench: Shri Ravish Sood

For Appellant: Shri Rakesh Dhody, CAFor Respondent: Shri Saty
Section 143(3)Section 80PSection 80P(2)

26-Jun-2022 3-Nov-2023 495 Samiti Maryadit, Doma 14. Gramin Sewa Sahakari 336/RPR/2023 11- Mar-2022 10-Mar-2022 3-Nov-2023 542 Samiti Maryadit, Bhakhara 15. Gramin Sewa Sahakari 337/RPR/2023 11- Mar-2022 10-Mar-2022 3-Nov-2023 542 Samiti Maryadit, Bhakhara 16. Gramin Sewa Sahakari 338/RPR/2023 11- Mar-2022 10

GRAMIN SEWA SAHAKARI SAMITI, SANKARDAH,DHAMTARI vs. INOCME TAX OFFICER, DHAMTARI, DHAMTARI

In the result, the appeal of the assessee society in ITA No

ITA 327/RPR/2023[2013-14]Status: DisposedITAT Raipur05 Dec 2023AY 2013-14

Bench: Shri Ravish Sood

For Appellant: Shri Rakesh Dhody, CAFor Respondent: Shri Saty
Section 143(3)Section 80PSection 80P(2)

26-Jun-2022 3-Nov-2023 495 Samiti Maryadit, Doma 14. Gramin Sewa Sahakari 336/RPR/2023 11- Mar-2022 10-Mar-2022 3-Nov-2023 542 Samiti Maryadit, Bhakhara 15. Gramin Sewa Sahakari 337/RPR/2023 11- Mar-2022 10-Mar-2022 3-Nov-2023 542 Samiti Maryadit, Bhakhara 16. Gramin Sewa Sahakari 338/RPR/2023 11- Mar-2022 10

GRAMIN SEWA SAHAKARI SAMITI, BHAKHARA,DHAMTARI vs. INCOME TAX OFFICER, DHAMTARI, DHAMTARI

In the result, the appeal of the assessee society in ITA No

ITA 339/RPR/2023[2016-17]Status: DisposedITAT Raipur05 Dec 2023AY 2016-17

Bench: Shri Ravish Sood

For Appellant: Shri Rakesh Dhody, CAFor Respondent: Shri Saty
Section 143(3)Section 80PSection 80P(2)

26-Jun-2022 3-Nov-2023 495 Samiti Maryadit, Doma 14. Gramin Sewa Sahakari 336/RPR/2023 11- Mar-2022 10-Mar-2022 3-Nov-2023 542 Samiti Maryadit, Bhakhara 15. Gramin Sewa Sahakari 337/RPR/2023 11- Mar-2022 10-Mar-2022 3-Nov-2023 542 Samiti Maryadit, Bhakhara 16. Gramin Sewa Sahakari 338/RPR/2023 11- Mar-2022 10

GRAMIN SEWA SAHAKARI SAMITI, KOSMARRA,DHAMTARI vs. INCOME TAX OFFICER, DHAMTARI, DHAMTARI

In the result, the appeal of the assessee society in ITA No

ITA 324/RPR/2023[2011-12]Status: DisposedITAT Raipur05 Dec 2023AY 2011-12

Bench: Shri Ravish Sood

For Appellant: Shri Rakesh Dhody, CAFor Respondent: Shri Saty
Section 143(3)Section 80PSection 80P(2)

26-Jun-2022 3-Nov-2023 495 Samiti Maryadit, Doma 14. Gramin Sewa Sahakari 336/RPR/2023 11- Mar-2022 10-Mar-2022 3-Nov-2023 542 Samiti Maryadit, Bhakhara 15. Gramin Sewa Sahakari 337/RPR/2023 11- Mar-2022 10-Mar-2022 3-Nov-2023 542 Samiti Maryadit, Bhakhara 16. Gramin Sewa Sahakari 338/RPR/2023 11- Mar-2022 10

GRAMIN SEWA SAHAKARI SAMITI, KURUD,DHAMTARI vs. INCOME TAX OFFICER, DHAMTARI, DHAMTARI

In the result, the appeal of the assessee society in ITA No

ITA 323/RPR/2023[2011-12]Status: DisposedITAT Raipur05 Dec 2023AY 2011-12

Bench: Shri Ravish Sood

For Appellant: Shri Rakesh Dhody, CAFor Respondent: Shri Saty
Section 143(3)Section 80PSection 80P(2)

26-Jun-2022 3-Nov-2023 495 Samiti Maryadit, Doma 14. Gramin Sewa Sahakari 336/RPR/2023 11- Mar-2022 10-Mar-2022 3-Nov-2023 542 Samiti Maryadit, Bhakhara 15. Gramin Sewa Sahakari 337/RPR/2023 11- Mar-2022 10-Mar-2022 3-Nov-2023 542 Samiti Maryadit, Bhakhara 16. Gramin Sewa Sahakari 338/RPR/2023 11- Mar-2022 10

GRAMIN SEWA SAHAKARI SAMITI, BHAKHARA,DHAMTARI vs. INCOME TAX OFFICER, DHAMTARI, DHAMTARI

In the result, the appeal of the assessee society in ITA No

ITA 337/RPR/2023[2014-15]Status: DisposedITAT Raipur05 Dec 2023AY 2014-15

Bench: Shri Ravish Sood

For Appellant: Shri Rakesh Dhody, CAFor Respondent: Shri Saty
Section 143(3)Section 80PSection 80P(2)

26-Jun-2022 3-Nov-2023 495 Samiti Maryadit, Doma 14. Gramin Sewa Sahakari 336/RPR/2023 11- Mar-2022 10-Mar-2022 3-Nov-2023 542 Samiti Maryadit, Bhakhara 15. Gramin Sewa Sahakari 337/RPR/2023 11- Mar-2022 10-Mar-2022 3-Nov-2023 542 Samiti Maryadit, Bhakhara 16. Gramin Sewa Sahakari 338/RPR/2023 11- Mar-2022 10

GRAMIN SEWA SAHAKARI SAMITI, BHAKHARA,DHAMTARI vs. INCOME TAX OFFICER, DHAMTARI, DHAMTARI

In the result, the appeal of the assessee society in ITA No

ITA 338/RPR/2023[2015-16]Status: DisposedITAT Raipur05 Dec 2023AY 2015-16

Bench: Shri Ravish Sood

For Appellant: Shri Rakesh Dhody, CAFor Respondent: Shri Saty
Section 143(3)Section 80PSection 80P(2)

26-Jun-2022 3-Nov-2023 495 Samiti Maryadit, Doma 14. Gramin Sewa Sahakari 336/RPR/2023 11- Mar-2022 10-Mar-2022 3-Nov-2023 542 Samiti Maryadit, Bhakhara 15. Gramin Sewa Sahakari 337/RPR/2023 11- Mar-2022 10-Mar-2022 3-Nov-2023 542 Samiti Maryadit, Bhakhara 16. Gramin Sewa Sahakari 338/RPR/2023 11- Mar-2022 10

GRAMIN SEWA SAHAKARI SAMITI, DONAR,DHAMTARI vs. INCOME TAX OFFICER, DHAMTARI, DHAMTARI

In the result, the appeal of the assessee society in ITA No

ITA 340/RPR/2023[2011-12]Status: DisposedITAT Raipur05 Dec 2023AY 2011-12

Bench: Shri Ravish Sood

For Appellant: Shri Rakesh Dhody, CAFor Respondent: Shri Saty
Section 143(3)Section 80PSection 80P(2)

26-Jun-2022 3-Nov-2023 495 Samiti Maryadit, Doma 14. Gramin Sewa Sahakari 336/RPR/2023 11- Mar-2022 10-Mar-2022 3-Nov-2023 542 Samiti Maryadit, Bhakhara 15. Gramin Sewa Sahakari 337/RPR/2023 11- Mar-2022 10-Mar-2022 3-Nov-2023 542 Samiti Maryadit, Bhakhara 16. Gramin Sewa Sahakari 338/RPR/2023 11- Mar-2022 10

GRAMIN SEWA SAHAKARI SAMITI, BHENDRI ,DHAMTARI vs. INCOME TAX OFFICER, DHAMTARI, DHAMTARI

In the result, the appeal of the assessee society in ITA No

ITA 329/RPR/2023[2015-16]Status: DisposedITAT Raipur05 Dec 2023AY 2015-16

Bench: Shri Ravish Sood

For Appellant: Shri Rakesh Dhody, CAFor Respondent: Shri Saty
Section 143(3)Section 80PSection 80P(2)

26-Jun-2022 3-Nov-2023 495 Samiti Maryadit, Doma 14. Gramin Sewa Sahakari 336/RPR/2023 11- Mar-2022 10-Mar-2022 3-Nov-2023 542 Samiti Maryadit, Bhakhara 15. Gramin Sewa Sahakari 337/RPR/2023 11- Mar-2022 10-Mar-2022 3-Nov-2023 542 Samiti Maryadit, Bhakhara 16. Gramin Sewa Sahakari 338/RPR/2023 11- Mar-2022 10

GRAMIN SEWA SAHAKARI SAMITI, KODEBOD,DHAMTARI vs. INCOME TAX OFFICER, DHAMTARI, DHAMTARI

In the result, the appeal of the assessee society in ITA No

ITA 331/RPR/2023[2018-19]Status: DisposedITAT Raipur05 Dec 2023AY 2018-19

Bench: Shri Ravish Sood

For Appellant: Shri Rakesh Dhody, CAFor Respondent: Shri Saty
Section 143(3)Section 80PSection 80P(2)

26-Jun-2022 3-Nov-2023 495 Samiti Maryadit, Doma 14. Gramin Sewa Sahakari 336/RPR/2023 11- Mar-2022 10-Mar-2022 3-Nov-2023 542 Samiti Maryadit, Bhakhara 15. Gramin Sewa Sahakari 337/RPR/2023 11- Mar-2022 10-Mar-2022 3-Nov-2023 542 Samiti Maryadit, Bhakhara 16. Gramin Sewa Sahakari 338/RPR/2023 11- Mar-2022 10