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.

9 results for “condonation of delay”+ Section 2(14)clear

Sorted by relevance

Chennai1,700Delhi1,640Mumbai1,553Kolkata940Pune864Bangalore833Hyderabad595Jaipur510Ahmedabad493Nagpur329Raipur291Surat287Chandigarh268Karnataka232Visakhapatnam223Indore190Amritsar173Cochin145Cuttack132Lucknow118Rajkot113Panaji103Patna66Calcutta62SC50Jodhpur38Guwahati36Agra34Telangana30Dehradun30Allahabad29Varanasi19Jabalpur15Ranchi9Rajasthan7Orissa6Kerala5Himachal Pradesh4Andhra Pradesh4A.K. SIKRI ROHINTON FALI NARIMAN2R.M. LODHA ANIL R. DAVE1Punjab & Haryana1A.K. SIKRI N.V. RAMANA1DIPAK MISRA R.K. AGRAWAL PRAFULLA C. PANT1Gauhati1

Key Topics

Section 271(1)(c)25Section 27415Section 801B8Section 153A8Section 11(2)5Section 132(1)5Section 132(4)5Capital Gains5Long Term Capital Gains

SURYA REALCON PRIVATE LIMITED,SARAIDHELA, DHANBAD vs. DCIT, AAYAKAR BHAWAN, DHANBAD

In the result, grounds of appeal raised by the assessee are allowed

ITA 4/RAN/2024[2018-19]Status: DisposedITAT Ranchi07 May 2025AY 2018-19

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahay

Section 139Section 139(1)Section 139(4)Section 143(1)(a)Section 801Section 801B

14. That for claiming deduction U/s 80113, furnishing of return on or before due date u/s 139(1) is directory and not mandatory and, therefore, relief shall be granted by the appellate authority in case, there was genuine and valid reason for the delay in filing of return. 15. That there was genuine and valid reason for the delay

5
Penalty5
Undisclosed Income5
Section 143(1)(a)4

SURYA REALCON PRIVATE LIMITED,SARAIDHELA, DHANBAD vs. DCIT, AAYAKAR BHAWAN, DHANBAD

In the result, grounds of appeal raised by the assessee are allowed

ITA 5/RAN/2024[2019-20]Status: DisposedITAT Ranchi07 May 2025AY 2019-20

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahay

Section 139Section 139(1)Section 139(4)Section 143(1)(a)Section 801Section 801B

14. That for claiming deduction U/s 80113, furnishing of return on or before due date u/s 139(1) is directory and not mandatory and, therefore, relief shall be granted by the appellate authority in case, there was genuine and valid reason for the delay in filing of return. 15. That there was genuine and valid reason for the delay

NATIONAL UNIVERSITY OF STUDY AND RESEARCH IN LAW,RANCHI vs. ASST. DIRECTOR OF INCOME TAX ,CPC, BENGALURU

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

ITA 399/RAN/2024[2019-2020]Status: DisposedITAT Ranchi20 Nov 2025AY 2019-2020

Bench: Shri Pradip Kumar Choubey & Shri Ratnesh Nandan Sahay(Virtual Hearing) National University Of Study & Assistant Director Of Research In Law, Ranchi, Income Tax, Vs. Nusrl Campus, Pithoria Road, P.O- C.P.C., Bangaluru. Burku At Nagri, Jharkhand. Pan No. Aaajn 0847 Q Appellant/ Assessee Respondent/ Revenue

Section 10Section 11(2)Section 12ASection 143

14,936/- were utilized against the revenue and capital expenditure respectively by the institute. The remaining ₹ 2,54,06,674/- were accumulated and set apart for the purpose as specified under Section 11(2) of the Act by the institute during the year under consideration. The appellant has claimed that the amount set apart

M/S. JUNIOR CHAMBER INTERNATIONAL,,RANCHI vs. ITO , EXEMPTION WARD, RANCHI

In the result, grounds of appeal raised by the appellant are allowed for statistical purposes only

ITA 33/RAN/2024[2015-16]Status: DisposedITAT Ranchi07 Apr 2025AY 2015-16

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahay

Section 12A

condone the delay in filing appeal and admit the same for hearing and adjudication. 5. The facts of the case, in brief, are that the appellant society is an association of young entrepreneurs and it is a society registered under Section 12AA of the Income Tax Act, 1961 (in short, the Act). The case of appellant was selected for limited

GAJANAN FERRO PVT.LTD.,KOLKATA vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, JAMSHEDPUR, JAMSHEDPUR

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

ITA 86/RAN/2022[2014-15]Status: DisposedITAT Ranchi20 Feb 2025AY 2014-15

Bench: Shri Partha Sarathi Chaudhury & Shri Ratnesh Nandan Sahay

Section 132(1)Section 132(4)Section 153ASection 271(1)(c)Section 274

2. At the time of hearing, none has appeared on behalf of assessee, though, the notice of hearing have been duly served on the given address. 3. Submissions of the ld. Sr.DR for the revenue were duly considered and the documents produced have been perused while taking the matter as heard. 4. We find from perusal of record that there

GAJANAN FERRO PVT.LTD.,KOLKATA vs. DEPUTY COMMISSIONER OFINCOME TAX, CENTRAL CIRCLE, JAMSHEDPUR, JAMSHEDPUR

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

ITA 84/RAN/2022[2012-13]Status: DisposedITAT Ranchi20 Feb 2025AY 2012-13

Bench: Shri Partha Sarathi Chaudhury & Shri Ratnesh Nandan Sahay

Section 132(1)Section 132(4)Section 153ASection 271(1)(c)Section 274

2. At the time of hearing, none has appeared on behalf of assessee, though, the notice of hearing have been duly served on the given address. 3. Submissions of the ld. Sr.DR for the revenue were duly considered and the documents produced have been perused while taking the matter as heard. 4. We find from perusal of record that there

GAJANAN FERRO PVT.LTD.,KOLKATA vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, JAMSHEDPUR, JAMSHEDPUR

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

ITA 85/RAN/2022[2013-14]Status: DisposedITAT Ranchi20 Feb 2025AY 2013-14

Bench: Shri Partha Sarathi Chaudhury & Shri Ratnesh Nandan Sahay

Section 132(1)Section 132(4)Section 153ASection 271(1)(c)Section 274

2. At the time of hearing, none has appeared on behalf of assessee, though, the notice of hearing have been duly served on the given address. 3. Submissions of the ld. Sr.DR for the revenue were duly considered and the documents produced have been perused while taking the matter as heard. 4. We find from perusal of record that there

NITU SINGH,JAMSHEDPUR vs. DEPUTY COMMISSIONER OFINCOME TAX, CENTRAL CIRCLE, JAMSHEDPUR, JAMSHEDPUR

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

ITA 82/RAN/2022[2015-16]Status: DisposedITAT Ranchi20 Feb 2025AY 2015-16

Bench: Shri Partha Sarathi Chaudhury & Shri Ratnesh Nandan Sahay

Section 132(1)Section 132(4)Section 153ASection 271(1)(c)Section 274

2. At the time of hearing, none has appeared on behalf of assessee, though, the notice of hearing have been duly served on the given address. 3. Submissions of the ld. Sr.DR for the revenue were duly considered and the documents produced have been perused while taking the matter as heard. 4. We find from perusal of record that there

RINKU SINGH,JAMSHEDPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, JAMSHEDPUR, JAMSHEDPUR

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

ITA 81/RAN/2022[2015-16]Status: DisposedITAT Ranchi20 Feb 2025AY 2015-16

Bench: Shri Partha Sarathi Chaudhury & Shri Ratnesh Nandan Sahay

Section 132(1)Section 132(4)Section 153ASection 271(1)(c)Section 274

2. At the time of hearing, none has appeared on behalf of assessee, though, the notice of hearing have been duly served on the given address. 3. Submissions of the ld. Sr.DR for the revenue were duly considered and the documents produced have been perused while taking the matter as heard. 4. We find from perusal of record that there