BharatTax.net
SearchITATHigh CourtsSupreme CourtPhrasesAI ResearchHistory

Filters

BharatTax.net

Free search engine for ITAT (Income Tax Appellate Tribunal) judgments across all 28 benches in India.

Quick Links

  • Search Judgments
  • Browse by Bench
  • Recent Judgments

About

BharatTax provides free access to Income Tax Appellate Tribunal orders for legal research and reference.

© 2026 BharatTax.net. All rights reserved.

6 results for “condonation of delay”+ Section 153A(1)(b)clear

Sorted by relevance

Chennai357Delhi280Mumbai169Hyderabad132Kolkata113Bangalore106Jaipur92Amritsar72Ahmedabad63Pune54Surat46Chandigarh33Rajkot23Visakhapatnam20Nagpur16Karnataka11Cuttack11Patna10Indore8Lucknow8Panaji7Jodhpur6Guwahati6Raipur6Cochin6Telangana5SC4Dehradun4Calcutta3Jabalpur2Orissa2Ranchi2Allahabad1

Key Topics

Section 271A21Section 119(2)(b)12Section 15412Section 143(2)10Section 270A9Section 2719Section 272A9Section 2507Exemption

DOLPHIN PROMOTERS AND BUILDERS,RAIPUR vs. ADDL.CIT, RANGE-1, RAIPUR, RAIPUR

ITA 58/RPR/2024[2011-12]Status: DisposedITAT Raipur30 Jan 2025AY 2011-12

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अपील सं. / Ita No: 58/Rpr/2024 (िनधा"रण वष" Assessment Year: 2011-12)

For Appellant: Shri Sunil Kumar Agrawal & Vimal KumarFor Respondent: Shri S. L. Anuragi, CIT-DR
Section 143(2)Section 144Section 250Section 271(1)(b)Section 68Section 801B(10)

condoned the delay involved in present case. 10. At the threshold of the hearing, Ld. AR pressed following additional grounds: Additional Ground No. 1 dated 04.04.2024 On the facts and circumstances of the case and in law, assessment made u/s 144 by Addl. CIT is invalid as he was not having valid jurisdiction over the assessee firm for making assessment

3
Addition to Income3
Limitation/Time-bar2
Condonation of Delay2

SUNIL SPONGE PVT. LTD., RAIPUR,RAIPUR vs. ACIT, CENTRAL CIRCLE-1, RAIPUR, RAIPUR

In the result, appeal of the assessee is allowed

ITA 748/RPR/2025[2018-19]Status: DisposedITAT Raipur24 Dec 2025AY 2018-19

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita No.748/Rpr/2025 "नधा"रण वष" /Assessment Year : 2018-19 Sunil Sponge Private Limited Plot No.96-97, Phase-Ii, Industrial Area, Siltara, Raipur-492 001 (C.G.) Pan: Aahcs7999A

For Appellant: Shri Veekaas S Sharma, CAFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 153D

delay of 3 days is condoned and the appeal is heard on merits. 3 Sunil Sponge Private Limited Vs. ACIT, Central Circle-1, Raipur 5. In this case, the assessee has filed both legal grounds as well as grounds on merits. The Ld. Counsel for the assessee submitted that he would assail the legal ground first and if the said

MOHAMMED USMAN, BHILAI,DURG vs. INCOME TAX OFFICER-2(1), BHILAI, DURG

In the result, appeal of the assessee is allowed

ITA 180/RPR/2026[2011-12]Status: DisposedITAT Raipur17 Mar 2026AY 2011-12

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita No.180/Rpr/2026 "नधा"रण वष" /Assessment Year : 2011-12 Mohammed Usman C/25, Nandini Road, Power House, Bhilai-490 011, Dist. Durg Pan: Aafpu9292H

For Appellant: Shri Veekaas S Sharma, CAFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 142(1)Section 143(2)Section 143(3)Section 148

delay of 58 days involved in the present appeal is condoned. 5. In this case, the assessee has filed both legal grounds as well as grounds on merits. The Ld. Counsel for the assessee submitted that he would assail the legal ground first and if the said legal ground is answered affirmative, then the grounds on merits shall become academic

SHRISHTI INSTITUTE OF MEDICAL SCIENCE AND RESEARCH CENTRE,KORBA vs. COMMISSIONER OF INCOME TAX ( EXEMPTION), BHOPAL

In the result, all the captioned appeals i

ITA 101/RPR/2020[2017-18]Status: DisposedITAT Raipur25 Sept 2023AY 2017-18

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita Nos.100 & 101/Rpr/2020 "नधा"रण वष" / Assessment Years : 2016-17 & 2017-18 Shrishti Institute Of Medical Science & Research Centre, Pandey Complex Near Petrol Pump, Niharika, Korba-495677 (C.G.). Pan : Aacas5201L .......अपीलाथ" / Appellant बनाम / V/S. Commissioner Of Income Tax (Exemption), Bhopal ……""यथ" / Respondent आयकर अपील सं. / Ita Nos.102/Rpr/2020 "नधा"रण वष" / Assessment Years : 2018-19 Saksham Mig-1 Ameri Sagar Dwip, Sagar Dwip Ameri, Bilashpur-495001(C.G.). Pan : Aaeas6801Q .......अपीलाथ" / Appellant बनाम / V/S. Commissioner Of Income Tax (Exemption), Bhopal

For Appellant: Shri Y.K. Mishra, AdvocateFor Respondent: Shri V.K. Singh, CIT-DR
Section 115VSection 119(2)(b)Section 12ASection 132Section 132ASection 143Section 147Section 153ASection 154Section 158B

condonation of the delay in filing its audit report in “Form No. 10BB” was declined by him, as under:- 4 Shrishti Institute of Medical Science and Research Centre & Ors. vs. CIT(E) ITA No. 100, 101& 102/RPR/2020 5 Shrishti Institute of Medical Science and Research Centre & Ors. vs. CIT(E) ITA No. 100, 101& 102/RPR/2020 4. We have heard

SHRISHTI INSTITUTE OF MEDICAL SCIENCE AND RESEARCH CENTRE,KORBA vs. COMMISSIONER OF INCOME TAX ( EXEMPTION), BHOPAL

In the result, all the captioned appeals i

ITA 100/RPR/2020[2016-17]Status: DisposedITAT Raipur25 Sept 2023AY 2016-17

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita Nos.100 & 101/Rpr/2020 "नधा"रण वष" / Assessment Years : 2016-17 & 2017-18 Shrishti Institute Of Medical Science & Research Centre, Pandey Complex Near Petrol Pump, Niharika, Korba-495677 (C.G.). Pan : Aacas5201L .......अपीलाथ" / Appellant बनाम / V/S. Commissioner Of Income Tax (Exemption), Bhopal ……""यथ" / Respondent आयकर अपील सं. / Ita Nos.102/Rpr/2020 "नधा"रण वष" / Assessment Years : 2018-19 Saksham Mig-1 Ameri Sagar Dwip, Sagar Dwip Ameri, Bilashpur-495001(C.G.). Pan : Aaeas6801Q .......अपीलाथ" / Appellant बनाम / V/S. Commissioner Of Income Tax (Exemption), Bhopal

For Appellant: Shri Y.K. Mishra, AdvocateFor Respondent: Shri V.K. Singh, CIT-DR
Section 115VSection 119(2)(b)Section 12ASection 132Section 132ASection 143Section 147Section 153ASection 154Section 158B

condonation of the delay in filing its audit report in “Form No. 10BB” was declined by him, as under:- 4 Shrishti Institute of Medical Science and Research Centre & Ors. vs. CIT(E) ITA No. 100, 101& 102/RPR/2020 5 Shrishti Institute of Medical Science and Research Centre & Ors. vs. CIT(E) ITA No. 100, 101& 102/RPR/2020 4. We have heard

SAKSHAM,BILASPUR vs. COMMISSIONER OF INCOME-TAX, EXEMPTION, BHOPAL

In the result, all the captioned appeals i

ITA 102/RPR/2020[2018-19]Status: DisposedITAT Raipur25 Sept 2023AY 2018-19

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita Nos.100 & 101/Rpr/2020 "नधा"रण वष" / Assessment Years : 2016-17 & 2017-18 Shrishti Institute Of Medical Science & Research Centre, Pandey Complex Near Petrol Pump, Niharika, Korba-495677 (C.G.). Pan : Aacas5201L .......अपीलाथ" / Appellant बनाम / V/S. Commissioner Of Income Tax (Exemption), Bhopal ……""यथ" / Respondent आयकर अपील सं. / Ita Nos.102/Rpr/2020 "नधा"रण वष" / Assessment Years : 2018-19 Saksham Mig-1 Ameri Sagar Dwip, Sagar Dwip Ameri, Bilashpur-495001(C.G.). Pan : Aaeas6801Q .......अपीलाथ" / Appellant बनाम / V/S. Commissioner Of Income Tax (Exemption), Bhopal

For Appellant: Shri Y.K. Mishra, AdvocateFor Respondent: Shri V.K. Singh, CIT-DR
Section 115VSection 119(2)(b)Section 12ASection 132Section 132ASection 143Section 147Section 153ASection 154Section 158B

condonation of the delay in filing its audit report in “Form No. 10BB” was declined by him, as under:- 4 Shrishti Institute of Medical Science and Research Centre & Ors. vs. CIT(E) ITA No. 100, 101& 102/RPR/2020 5 Shrishti Institute of Medical Science and Research Centre & Ors. vs. CIT(E) ITA No. 100, 101& 102/RPR/2020 4. We have heard