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11 results for “condonation of delay”+ Section 3(1)(b)clear

Sorted by relevance

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Key Topics

Section 12A12Section 271(1)(c)10Section 2747Condonation of Delay7Section 270A6Section 405Section 148A4Exemption4Addition to Income

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)

3. On the other hand, the learned Senior Departmental Representative (ld. Sr.DR) for the revenue submits that on the issue of condonation of delay, the Bench may take appropriate view as per their discretion. 4. We have considered the submissions of both the parties on the plea of condonation of delay, we find that the impugned order was passed

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

4
Section 194C3
Section 2(15)3
Penalty3

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 (1

M/S EKLAVYA ESTATE PVT.LTD.,RANCHI vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, RANCHI, RANCHI

In the result, this appeal of the assessee is allowed

ITA 258/RAN/2024[2018-19]Status: DisposedITAT Ranchi03 Feb 2026AY 2018-19

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahaym/S Eklavya Estate Pvt. Ltd., D.C.I.T., H-95, Harmu Housing Colony, Central Circle-2, Vs. Ranchi-834002 (Jharkhand) Ranchi. Pan No. Aabce 5815 F Appellant/ Assessee Respondent/ Revenue

Section 133ASection 270ASection 274

delay in filing of the appeal is condoned and the appeal disposed off on merits. 3. The facts of the case, in brief, are that the assessee is a private limited unlisted company, engaged in the real estate business. Survey under section 133A of the Income Tax Act, 1961 (in short, the Act) was conducted in the case of assessee

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

B Appellant/ Assessee Respondent/ Revenue Assessee represented by None Department represented by Shri Khubchand T. Pandya, Sr.DR Date of hearing 05/02/2025 Date of pronouncement 20/02/2025 O R D E R PER: RATNESH NANDAN SAHAY, ACCOUNTANT MEMBER: 1. These appeals by the assessee(s) are directed against the separate orders of the learned Commissioner of Income Tax (Appeals)-3, Patna

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

B Appellant/ Assessee Respondent/ Revenue Assessee represented by None Department represented by Shri Khubchand T. Pandya, Sr.DR Date of hearing 05/02/2025 Date of pronouncement 20/02/2025 O R D E R PER: RATNESH NANDAN SAHAY, ACCOUNTANT MEMBER: 1. These appeals by the assessee(s) are directed against the separate orders of the learned Commissioner of Income Tax (Appeals)-3, Patna

SUNIL KUMAR,BOKARO vs. ITO, WARD-3(1), BOKARO

In the result, this appeal of the assessee is allowed

ITA 76/RAN/2025[2018-19]Status: DisposedITAT Ranchi06 Jan 2026AY 2018-19

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahaysunil Kumar, I.T.O., 255, Jora Mandir Road, Chas, Ward-3(1), Vs. Bokaro-827013 (Jharkhand) Bokaro. Pan No. Alypk 0473 A Appellant/ Assessee Respondent/ Revenue

Section 148Section 148A

3. There is a delay of 12 days in filing of this appeal for which the assessee has filed necessary petition for condonation of delay. Considering the meagerness of the delay and the reasons given by the assessee, the delay in filing of the appeal is condoned and the appeal disposed off on merits. 4. The ld. Authorised Representative submitted

K M MEMORIAL HOSPITAL & RESERCH CENTRE (P) LTD,BOKARO vs. ACIT, CIRCLE-1,, HAZARIBAG

In the result, this ground of appeal of assessee is partly allowed

ITA 19/RAN/2021[2013-14]Status: DisposedITAT Ranchi29 Apr 2025AY 2013-14

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahay

Section 143(3)Section 194CSection 263Section 40

B Appellant/ Assessee Respondent/ Revenue Assessee represented by Shri P. Anand, A.R. Department represented by Shri Khubchand T. Pandya, Sr. DR Date of hearing 21/04/2025 Date of pronouncement 21/04/2025 O R D E R PER: RATNESH NANDAN SAHAY, A.M. 1. This appeal by the appellant is directed against the order of learned Commissioner of Income Tax (Appeals), Hazaribag [in short

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

B Appellant/ Assessee Respondent/ Revenue Assessee represented by Shri Devesh Poddar, Adv. Department represented by Shri Khubchand T. Pandya, Sr.DR Date of hearing 13/03/2025 Date of pronouncement 13/03/2025 O R D E R PER: BENCH 1. This appeal by the appellant is directed against the order of National Faceless Appeal Centre, Delhi (NFAC)/ learned Commissioner of Income Tax (Appeals

S S CHARITABLE TRUST,DUMKA vs. CIT APPEAL, RANCHI

In the result, the appeal of the assessee-trust stands allowed

ITA 49/RAN/2022[2016-17]Status: DisposedITAT Ranchi28 Apr 2023AY 2016-17

Bench: Shri Sanjay Garg & Shri Rajesh Kumari.T.A. No.49/Ran/2022 Assessment Year: 2016-17 S S Charitable Trust..….…..…………..…...…......................……...…..….. Appellant S S Vidya Vihar School, New Kumar Para, Near Dudhani Rasikpur, Asharam Road, Jharkhand-814110. [Pan: Aafts1387R] Vs. Ito, Exemption Ward, Ranchi…………………….……….…………….. Respondent Appearances By: Shri Devesh Poddar, Adv., Appeared On Behalf Of The Appellant. Shri Pranob Kumar Koley, Sr. Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : March 02, 2023 Date Of Pronouncing The Order : April 28, 2023 Order Per Sanjay Garg: The Present Appeal Has Been Preferred By The Assessee-Trust Against The Order Dated 30.03.2022 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’).

Section 11Section 11(2)Section 119(2)(b)Section 234Section 250

1 I.T.A. No.49/Ran/2022 Assessment Year: 2016-17 S S Charitable Trust condonation of delay u/s 119(2)(b) of the Act in the light of the CBDT's circular No. 7/2018 dated 20th December 2020. 3. Ld. CIT(A) was not justified in disallowing the accumulation of Rs.20,00,000/- u/s 11(2) of the Income

ANIL KUMAR SINHA,RANCHI vs. ITO WARD 1(1), RANCHI

In the result, appeal of the assessee stands partly allowed for statistical purposes

ITA 376/RAN/2024[2017-18]Status: DisposedITAT Ranchi10 Oct 2025AY 2017-18

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahayanil Kumar Sinha, I.T.O., Patho House, Kanti Ganesh Market, Ward-1(1), Vs. S.N. Road Chowk, Upper Bazar, Ranchi. Ranchi-834001. Pan No. Bggps 1888 B Appellant/ Assessee Respondent/ Revenue

Section 264

B Appellant/ Assessee Respondent/ Revenue Assessee represented by Shri Vinay Jalal, A.R. Department represented by Shri Khubchand T. Pandya, Sr.DR Date of hearing 10/10/2025 Date of pronouncement 10/10/2025 O R D E R PER: BENCH 1. This is an appeal filed by the assessee against the order of the ld. CIT(A), NFAC, Delhi in Appeal No. NFAC/2016-17/10225915 dated 23/08/2024

DEBASREE SENGUPTA,SONARI vs. ITO WARD 1 (1), JAMSHEDPUR

The appeal of the assessee is allowed for statistical purposes

ITA 34/RAN/2025[2018-19]Status: DisposedITAT Ranchi17 Dec 2025AY 2018-19

Bench: Shri Sonjoy Sarma & Shri Ratnesh Nandan Sahay

Section 144Section 148

B-427, Ashiana Garden, Sonari, Jamshedpur East, Singhbhum-831011, Jharkhand [PAN:DZGPS6181E] -Vs.- Income Tax Officer,…………………………..…..Respondent Ward-1(1), 47, C.H. Area, Jamshedpur, Jharkhand Appearances by: Shri Shrawan Kr. Jha, appeared on behalf of the assessee Shri Sumit Dasgupta, Sr. D.R., appeared on behalf of the Revenue Date of concluding the hearing: December 10, 2025 Date of pronouncing