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7 results for “condonation of delay”+ Section 195clear

Sorted by relevance

Delhi227Mumbai177Chennai175Karnataka106Kolkata80Bangalore57Jaipur39Ahmedabad38Calcutta35Pune35Visakhapatnam20Hyderabad16Lucknow14Indore12Chandigarh7Rajkot7Varanasi6Surat6Raipur5Cuttack4Agra3Amritsar3Nagpur3SC3Telangana3Cochin2Patna2Jodhpur2Andhra Pradesh1Panaji1Allahabad1Rajasthan1Orissa1

Key Topics

Section 80G(5)13Section 116Section 12A5Section 12A(1)(ac)4Exemption4Addition to Income4Section 80G3Section 2713Section 271(1)(c)

SHRI SHARDAGRAM ALUMNI EDUCATION AND CHARITABLE TRUST,RAJKOT vs. CIT(EXEMPTION), AHMEDABAD, AHMEDABAD

In the result, appeal filed by the assessee is allowed for statistical\npurposes, in above terms

ITA 175/RJT/2024[2024-25]Status: DisposedITAT Rajkot28 Mar 2025AY 2024-25
Section 80GSection 80G(5)Section 80G(5)(iii)

section 5 of\nthe Limitation Act of 1963 in order to enable the courts to do substantial justice to\nparties by disposing of matters on the merits\". The expression \"sufficient cause\"\nemployed by the Legislature is adequately elastic to enable the courts to apply the\nlaw in a meaningful manner which subserves the ends of justice that being the life

KRUPA VILAS GAU SEVA TRUST,KUTCH vs. CIT(EXEMPTION), AHMEDABAD

Appeals of the assessee are allowed for\nstatistical purposes

ITA 163/RJT/2024[NA]Status: DisposedITAT Rajkot
3
Section 143(3)3
Condonation of Delay2
24 Mar 2025
Section 12ASection 12A(1)(ac)Section 80G(5)

section 5 of\nthe Limitation Act of 1963 in order to enable the courts to do substantial justice to\nparties by disposing of matters on the merits\". The expression \"sufficient cause\"\nemployed by the Legislature is adequately elastic to enable the courts to apply the\nlaw in a meaningful manner which subserves the ends of justice that being the life

KRUPA VILAS GAU SEVA TRUST,KUTCH vs. CIT(EXEMPTION), AHMEDABAD

Appeals of the assessee are allowed for statistical purposes

ITA 162/RJT/2024[NA]Status: DisposedITAT Rajkot24 Mar 2025

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकरअपीलसं./Ita No. 162/Rjt/2023 (Assessment Year: Na) (Hybrid Hearing)

For Appellant: Shri Kalpesh Doshi, ARFor Respondent: Shri Sanjay Punglia, CIT DR
Section 12ASection 12A(1)(ac)Section 80G(5)

section 5 of the Limitation Act of 1963 in order to enable the courts to do substantial justice to parties by disposing of matters on the merits". The expression "sufficient cause" employed by the Legislature is adequately elastic to enable the courts to apply the law in a meaningful manner which subserves the ends of justice that being the life

ASHISHKUMAR BHAGVANJIBHAI KANSAGRA,RAJKOT vs. ACIT CIR - 2(1), RKT, RAJKOT

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 409/RJT/2025[2016-17]Status: DisposedITAT Rajkot23 Sept 2025AY 2016-17

Bench: Dr. Arjun Lal Sainiआयकरअपीलसं./Ita No.409/Rjt/2025 िनधा"रणवष" / Assessment Year: (2016-17) (Hybrid Hearing) Ashishkumar Bhagvanjibhai Vs. Acit Kansagara, Circle – 2(1), C-507, Imperial Heights, Rajkot - 360001 150 Feet Ring Road, Rajkot - 360005 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Acspk6893P (Appellant) (Respondent)

For Appellant: Ms. Alpa V. Makadiya, Ld. ARFor Respondent: Shri Abhimanyu Singh Yadav, Ld. Sr. DR
Section 143(3)Section 250Section 68

195] 3. That the learned CIT(A) erred in ignoring the fact that there were no cash credits, but only loan entries through account payee cheques from identified persons with valid PANs and income tax returns. [CIT v. Crystal Networks Pvt. Ltd. (2010) 1 taxmann.com 56 (Cal)] 4. That the learned CIT(A) has erred in law in placing

SHRI SWAMI VIVEKANAND TRUST,ADIPUR vs. THE ITO (EXEMPTION), WARD(1), RAJKOT, RAJKOT

The appeal of the assessee is allowed

ITA 902/RJT/2024[2015-16]Status: DisposedITAT Rajkot28 Mar 2025AY 2015-16

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं/.Ita No.902/Rjt/2024 "नधा"रणवष"/ Assessment Year: 2015-16 Shri Swami Vivekanand Trust The Ito (Exemption) बनाम Plot No.1, Dc-2 Ward-1 Rambaug Road Rajkot. Vs. Ward-6A, Adipur. Pan : Aabts 1102 L (अपीलाथ"/Appellant) : (""यथ"/Respondent) "नधा"रती क" ओर से/Assessee By : Shri D.M. Rindani, Ld.Ar राज"व क" ओर से/Revenue By : Shri Abhimanyu Singh Yadav, Sr-Dr सुनवाई क" तार"ख /Date Of Hearing : 28/01/2025 घोषणा क" तार"ख /Date Of Pronouncement : 28/03/2025 Order Per Dr. Arjun Lal Saini: Captioned Appeal Filed By The Assessee, Pertaining To Assessment Year (Ay) 2015-16, Is Directed Against The Order Passed By The Learned Commissioner Of Income Tax (Appeals)/National Faceless Appeal Centre, Chennai[In Short ‘Ld.Cit(A)/Nfac’], Under Section 250 Of The Income-Tax Act, 1961 (Hereinafter Referred To As ‘The Act’), Dated 02.05.2024, Which In Turn Arises Out Of An Intimation Order Passed By The Assessing Officer (Cpc) U/S 143(1) Of The Act, Dated 31.10.2015. Shri Swami Vivekanand Trust 2 2. Grievances Raised By The Assessee In This Appeal Are As Under:

For Appellant: Shri D.M. Rindani, ld.ARFor Respondent: Shri Abhimanyu Singh Yadav, Sr-DR
Section 11Section 11(1)(a)Section 12ASection 12A(1)(b)Section 143(1)Section 143(1)(a)Section 250

condonation of delay in filing the audit report for the assessment year (AY) 2015-16. The ld CIT(A) noted that the assessee failed to fulfil, the fundamental requirement of timely audit report submission therefore, the adjustment made by the assessing officer(CPC), concerning the denial of exemption under section 11 of the Act, was confirmed

SMT. SUMARIBEN R. ODEDARA,PORBANDAR vs. THE INCOME TAX OFFICER, WARD-2(3), PORBANDAR

In the result, the appeal filed by the Assessee is hereby allowed

ITA 288/RJT/2019[2010-11]Status: DisposedITAT Rajkot18 Jan 2023AY 2010-11

Bench: Ms. Annapurna Gupta (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

Section 143(3)Section 148Section 44A

condone the delay of 02 days in filing this appeal by the assessee and the appeal is taken up for hearing. 2.1. The brief facts of the case is that the assessee is an individual, engaged in the business of trading of brass product and supplied goods to various parts of India. Further the assessee is an illiterate person

ANUP A. SHAH,,RAJKOT-GUJARAT vs. THE ASSTT. COMMR. OF INCOME TAX, CIRCLE-2,, RAJKOT-GUJARAT

In the result, the appeal filed by the assessee is allowed

ITA 106/RJT/2017[2005-06]Status: DisposedITAT Rajkot31 Mar 2023AY 2005-06

Bench: Shri Waseem Ahmed & Ms Madhumita Royआयकर अपील सं./Ita No. 106/Rjt/2017 िनधा"रण िनधा"रण वष" िनधा"रण िनधा"रण वष" वष"/Asstt. Years: 2005-2006 वष"

For Appellant: Shri Chetan Agrawal, A.RFor Respondent: Shri B.D. Gupta, Sr. D.R
Section 143(3)Section 271Section 271(1)(c)Section 40A

condone the delay in filing of appeal for 30 days and proceed to adjudicate the issue on merit. 5. The assessee has raised the following grounds of appeal: 1. The grounds raised in this appeal are without prejudice to one another. 2. The Learned CIT(A)-2 erred in law and on facts in confirming the penalty u/s.271