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11 results for “condonation of delay”+ Section 2(15)clear

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Key Topics

Section 271(1)(c)15Section 12A13Section 2749Section 801B8Section 153A6Condonation of Delay6Section 11(2)5Section 143(1)(a)4Section 139(1)

JAMSHEDPUR MANAGEMENT ASSOCIATION,JAMSHEDPUR vs. COMMISSIONER OF INCOME TAX EXEMPTION, PATNA, PATNA

In the result, grounds of appeals raised by the assessee are allowed for statistical purposes only

ITA 157/RAN/2023[2022-23]Status: DisposedITAT Ranchi06 May 2025AY 2022-23

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahay(Virtual Hearing) Jamshedpur Management Association, C.I.T.(Exemption), 18, Centre For Excellence, Ch Area Patna Vs. (East), Jamshedpur-831001 (Jharkhand) Pan No. Aaeaj 2108 F Appellant/ Assessee Respondent/ Revenue

Section 12ASection 12A(1)(ac)Section 2(15)

condoned. Now adverting to the merit of the case. 5. Facts of the case, in brief, are that the appellant is a society and filed an application in Form 10AB before the ld. CIT(E), Patna on 20/10/2022 for grant of regular registration under sub-clause (iii) of clause (ac) of sub-section (1) of Section 12A read with section

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

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

4
Exemption3
Addition to Income3
Capital Gains3
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

15. That there was genuine and valid reason for the delay in filing of return and moreover these provisions are directory and not mandatory. 16. That the claim of the assessee cannot be denied on technicalities when the assessee is legally otherwise entitled for deduction. 17. That the Act does not prohibit relief when genuine hardship is faced. 18. That

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

15. That there was genuine and valid reason for the delay in filing of return and moreover these provisions are directory and not mandatory. 16. That the claim of the assessee cannot be denied on technicalities when the assessee is legally otherwise entitled for deduction. 17. That the Act does not prohibit relief when genuine hardship is faced. 18. That

CHANDRAVANSHI EDUCATIONAL FOUNDATION,GARHWA vs. CIT(EXEMPTION), PATNA

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

ITA 473/RAN/2024[-]Status: DisposedITAT Ranchi29 Jan 2026

Bench: Shri Sonjoy Sarma & Shri Ratnesh Nandan Sahay(Virtual Hearing) Chandravanshi Educational Foundation, C.I.T.(Exemption), C/O-R C Chandravanshi Welfare Trust, Patna. Vs. Garhwa-833114 (Jharkhand) Pan No. Aagcc 7713 F Appellant/ Assessee Respondent/ Revenue

Section 11Section 12ASection 12A(1)(ac)Section 2(15)

condone the delay in filing the appeal before this Tribunal. 3. Facts of the case, in brief, as mentioned in the order of ld. CIT(E) are that an application in Form 10AB was filed on 30/03/2024 by the appellant i.e. Chandravanshi Educational Foundation for grant of regular registration under sub clause (iii) of clause (ac) of sub-section

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

15,04,80,231/- for the period under consideration out of which ₹ 8,25,86,586/- and ₹ 1,99,14,936/- 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

PAWAN KUMAR,RANCHI vs. ITO, WARD-2(2), RANCHI

The appeal of the assessee is allowed for statistical purposes

ITA 487/RAN/2024[2016-17]Status: DisposedITAT Ranchi23 Jun 2025AY 2016-17

Bench: Shri Sonjoy Sarma & Shri Ratnesh Nandan Sahayi.T.A. No.487/Ran/2024 Assessment Year: 2016-17 Pawan Kumar….………...................................…...........................……….……Appellant A/3, Manorama Enclave, Argora, Pundag Road, Ranchi, Jharkhand – 834012. [Pan: Agypk0863F] Vs. Ito, Ward-2(2), Ranchi……........…..….…..….........……........……...…..…..Respondent Appearances By: None Appeared On Behalf Of The Appellant. Shri Khubchand T. Pandya, Sr. Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : June 19, 2025 Date Of Pronouncing The Order : June 23, 2025 Order Per Sonjoy Sarma: The Present Appeal Has Been Preferred By The Assessee Against An Order Dated 03.10.2024 Of The National Faceless Appeal Centre [Hereinafter Referred To As ‘Cit(A)’] Passed U/S 250 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’). 2. At The Outset, The Registry Has Informed That There Is A Delay Of 15 Days In Filing The Present Appeal. The Assessee Filed An Application For Condonation Of Delay Stating Reasons For Such Delay. After Considering The Application, We Find Reasonable Cause & That The Delay Was Not Intentional. We, Therefore, Condone The Delay In Filing The Appeal & Adjudicate The Appeal On Merits Of The Case. 3. No One Has Appeared On Behalf Of The Assessee In Spite Of Serving Notices For Hearing & The Tribunal Cannot Keep This Appeal Pending For Indefinite Time Due To Non-Representation. Therefore, In The Absence Of Any Authorised Representative Of The Assessee, We Proceed To Decide The

Section 147Section 148Section 250Section 250(6)Section 68

2. At the outset, the Registry has informed that there is a delay of 15 days in filing the present appeal. The assessee filed an application for condonation of delay stating reasons for such delay. After considering the application, we find reasonable cause and that the delay was not intentional. We, therefore, condone the delay in filing the appeal

CHARANJEET KAUR,JAMSHEDPUR vs. ITO WARD 1(1), JAMSHEDPUR

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

ITA 58/RAN/2025[2013-14]Status: DisposedITAT Ranchi20 Feb 2026AY 2013-14

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahay

Section 144Section 147Section 69

15, Ward-1(1), Vs. P.O. Azad Nagar Shree Krishna Udyan, Jamshedpur. Jamshedpur-832110 (Jharkhand) PAN No. BGJPK 5481 K Appellant/ Assessee Respondent/ Revenue Assessee represented by Shri Akshay Ringasiya, A.R. Department represented by Shri Kailash Gautam, Sr.DR Date of hearing 28/01/2026 Date of pronouncement 20/02/2026 O R D E R PER: BENCH 1. This appeal by the assessee

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

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

RAJENDRA KUMAR SAHI,RANCHI vs. CIT (APPEAL), DELHI

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

ITA 148/RAN/2025[2022-23]Status: DisposedITAT Ranchi29 Oct 2025AY 2022-23

Bench: Shri Sonjoy Sarma & Shri Ratnesh Nandan Sahayi.T.A. No.148/Ran/2025 Assessment Year: 2022-23 Rajendra Kumar Sahi………….……………............................……….……Appellant Hulhundu, Hatia, Ranchi, Jharkhand – 834003. [Pan: Agkps0098L] Vs. Cit(Appeal), Jharkhand….....…..….…..….........……........……...…..…..Respondent Appearances By: None Appeared On Behalf Of The Appellant. Shri Khubchand T. Pandya, Sr. Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : October 15, 2025 Date Of Pronouncing The Order : October 29, 2025 Order Per Sonjoy Sarma: This Appeal By The Assessee Is Directed Against The Order Of The Nfac, Delhi [“Cit(A)”] Dated 07.08.2024 Under Section 250 Of The Income-Tax Act, 1961 (The “Act”) For The Assessment Year 2022–23. 2. Brief Facts Of The Case Are That The Assessee Filed The Return Of Income For The Assessment Year 2022–23 Declaring A Total Income Of ₹4,96,520. The Case Was Selected For Scrutiny As The Assessee Had Disclosed Comparatively Low Income Against Receipts On Which Tcs Had Been Deducted. The Assessing Officer (Ao) Noted A Possibility That The Assessee Had Shown Low Income In Order To Reduce Taxable Profits. It Was Also Observed That The Assessee Had Claimed Significantly Higher Tds In The Revised Itr. Therefore, The Ao Intended To Verify The Genuineness Of The Additional Tds Claim & Whether The Corresponding Receipts Had Been Offered To Tax. Accordingly, Notices Under Sections 143(2) & 142(1) Of The Income-Tax Act Were Issued To The Assessee. However, The Assessee Did Not Comply With The Notices. Consequently, The Ao

Section 250

15, 2025 Date of pronouncing the order : October 29, 2025 ORDER Per Sonjoy Sarma, Judicial Member: This appeal by the assessee is directed against the order of the NFAC, Delhi [“CIT(A)”] dated 07.08.2024 under section 250 of the Income-tax Act, 1961 (the “Act”) for the assessment year 2022–23. 2. Brief facts of the case are that