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3 results for “condonation of delay”+ Section 272clear

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Karnataka121Chennai78Mumbai73Nagpur54Kolkata48Raipur45Delhi44Amritsar37Surat29Panaji29Bangalore27Cuttack26Hyderabad23Jaipur18Pune12Lucknow9Ahmedabad9Visakhapatnam9Cochin8Calcutta6Indore5Chandigarh5Patna3Rajkot3SC2Jodhpur1Allahabad1Andhra Pradesh1Agra1Rajasthan1Varanasi1

Key Topics

Section 12A6Section 142(1)3Section 1472Section 144B2Section 272A(1)(d)2Addition to Income2Penalty2

DHIRAJLAL NATHUBHAI BHUT,RAJKOT vs. THE INCOME TAX OFFICER, WARD 1(1)(1), RAJKOT

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

ITA 574/RJT/2025[2007-08]Status: DisposedITAT Rajkot31 Oct 2025AY 2007-08
Section 251Section 271(1)(b)Section 272(1)

condoned the delay in filing the appeal due to mitigating circumstances. The Tribunal held that notices of hearing were served on the deceased person, which is invalid in the eyes of law. Penalty notices should have been issued to the legal heirs, which the Assessing Officer failed to do.", "result": "Allowed", "sections": [ "271(1)(b)", "250", "254", "272

POOJA OMPRAKASH NAWANI,ADIPUR vs. THE INCOME TAX OFFICER WARD 2, GANDHIDHAM, GANDHIDHAM

ITA 876/RJT/2024[2018-19]Status: DisposedITAT Rajkot08 Jul 2025AY 2018-19

Dr. Arjun Lal Saini, Am. & Dinesh Mohan Sinha, Jm आयकरअपीलसं./Ita No.876/Rjt/2024 "नधा"रणवष" / Assessment Year: (2018-19) (Hybrid Hearing) Pooja Omprakash Nawani Vs. The Income-Tax Officer, Flat-5 Nirav Appartment, Plot-358 Ito Ward – 2, Ward-2B, Gandhidham - 370205 Adipur 370205 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Acfpn4546H (Appellant) (Respondent) Appellant By : Shri Chetan Agarwal, Ld. Ar Respondent By : Shri K. L. Solanki, Ld. Sr. Dr Date Of Hearing : 24 / 04 /2025 Date Of Pronouncement : 08 / 07 /2025

Bench:
For Appellant: Shri Chetan Agarwal, Ld. ARFor Respondent: Shri K. L. Solanki, Ld. SR. DR
Section 142(1)Section 144BSection 147Section 148Section 148ASection 272(1)(d)Section 272A(1)(d)Section 274

272(1)(d) of the Act. 3. Facts of the Case The ITO, Ward-2, G'Dham with prior approval of the Pr.CIT, Rajkot- 1, passed order u/s 148A(d) of the Income tax Act, 1961 (hereinafter referred to as 'the Act') on 29.03.2022, holding the aforementioned receipt as income chargeable to tax having escaped assessment

SHREE SWAMINARAYAN MANDIR TRUST ,RAMPAR vs. THE ITO, EXEMPTION WARD - 1, RAJKOT

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

ITA 340/RJT/2024[2020-21]Status: DisposedITAT Rajkot06 Jan 2025AY 2020-21

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं./Ita No.340/Rjt/2024 ("नधा"रण वष" / Assessment Year: (2020-21)

For Appellant: Shri D. M. Rindani, ARFor Respondent: Shri Abhimanyu Singh Yadav, Sr.DR
Section 10Section 11Section 12ASection 142(1)Section 143(3)Section 69A

condonation of delay in seeking registration was not available. 8.3 In order to provide relief to such trusts and remove hardship in genuine cases, section 12A of the Income-tax Act has been amended to provide that in a case where a trust or institution has been granted registration under section 12AA of the Income-tax Act, the benefit