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3 results for “condonation of delay”+ Section 10B(1)clear

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Key Topics

Section 1110Section 12A6Section 143(1)(a)4Section 11(2)4Section 139(1)4Section 1544Section 143(1)3Exemption3Section 139

SHRI JAIN SHWETAMBER MURTIPUJAK SANGH,DHAMTARI vs. INCOME TAX OFFICER, EXEMPTION, WARD-1, RAIPUR

In the result, appeal of the assessee in ITA No

ITA 15/RPR/2022[2016-17]Status: DisposedITAT Raipur22 May 2023AY 2016-17

Bench: Shri Ravish Soodआयकर अपील सं./ Ita Nos. 15 & 16/Rpr/2022 "नधा"रण वष" / Assessment Years : 2016-17 & 2017-18 Shri Jain Shwetamber Murtipujak Sangh C/O. Santosh Parekh, Near Hanuman Mandir, Near Itwari Bazar, Dhamtari, Chhatisgarh-493 773 Pan : Aahas5883K .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer (Exemption), Ward-1, Raipur (C.G.). ……""यथ" / Respondent

For Appellant: S/Shri Sunil Kumar Agrawal &For Respondent: Shri Piyush Tripathi, Sr. DR
Section 11Section 11(2)Section 12ASection 139Section 139(1)Section 139(4)Section 143(1)Section 143(1)(a)
2
Charitable Trust2
Addition to Income2
Rectification u/s 1542
Section 154

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 No.10B shall

SHRI JAIN SHWETAMBER MURTIPUJAK SANGH,DHAMTARI vs. INCOME TAX OFFICER, WARD-1, RAIPUR

In the result, appeal of the assessee in ITA No

ITA 16/RPR/2022[2017-18]Status: DisposedITAT Raipur22 May 2023AY 2017-18

Bench: Shri Ravish Soodआयकर अपील सं./ Ita Nos. 15 & 16/Rpr/2022 "नधा"रण वष" / Assessment Years : 2016-17 & 2017-18 Shri Jain Shwetamber Murtipujak Sangh C/O. Santosh Parekh, Near Hanuman Mandir, Near Itwari Bazar, Dhamtari, Chhatisgarh-493 773 Pan : Aahas5883K .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer (Exemption), Ward-1, Raipur (C.G.). ……""यथ" / Respondent

For Appellant: S/Shri Sunil Kumar Agrawal &For Respondent: Shri Piyush Tripathi, Sr. DR
Section 11Section 11(2)Section 12ASection 139Section 139(1)Section 139(4)Section 143(1)Section 143(1)(a)Section 154

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 No.10B shall

ASSOCIATION OF REPUTED INSTITUTE OF SCHOOL EDUCATION, DURG,DURG vs. ITO, EXEMPTION WARD-2, RAIPUR, RAIPUR

Appeal of the assessee is allowed

ITA 198/RPR/2026[2018-19]Status: HeardITAT Raipur07 Apr 2026AY 2018-19

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita No.198/Rpr/2026 "नधा"रण वष" /Assessment Year : 2018-19 Association Of Reputed Institute Of School Education Arora Krishi Farm, Near Berla Road, Bijabhat, Bemetara, Durg-491 335 Pan: Aadaa1895M

For Appellant: Shri Yash Jain, CAFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 12ASection 143(1)

1) of the Act denied exemption u/ss.11 & 12 of the Act only on the ground that the audit report in Form 10B had not been filed a/w. return of income and raised a demand of Rs.1,40,336/-. 3. I have heard the submissions of the parties herein, carefully considered the documents placed on record and analyzed the facts