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73 results for “condonation of delay”+ Section 10(37)clear

Sorted by relevance

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Key Topics

Section 143(3)58Addition to Income54Condonation of Delay37Limitation/Time-bar35Section 14727Penalty26Section 14820Section 271(1)(c)18Section 68

NAVBHARAT CHARITABLE TRUST,BHARUCH vs. INCOME TAX OFFICER, WARD - 1, , BHARUCH

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

ITA 384/SRT/2022[2018-19]Status: DisposedITAT Surat28 Feb 2023AY 2018-19

Bench: Shri Pawan Singhita No. 383, 384 & 385/Srt/2022 (Assessment Years: 2017-18, 2018-19 & 2019-20) (Hearing In Virtual Court) Navbharat Charitable Trust, I.T.O., 0, Rajpardi, Jhagadia, Ward-1, Vs. Bharuch. Bharuch. Pan No. Aactn 0979 K Appellant/ Assessee Respondent/ Revenue

Section 11Section 12ASection 13(10)Section 254(1)Section 80G

10 for the A.Y. 2014-15." 28. Mr. Vora, the learned counsel is right in his submission that a fair and dispassionate view of the facts ought to have persuaded the respondent, who possesses wide discretion in the matter under section 119 of the Act, to condone the delay and allow the assessee to avail the said exemption under section

Showing 1–20 of 73 · Page 1 of 4

17
Section 26316
Section 254(1)16
Section 25012

NAVBHARAT CHARITABLE TRUST,BHARUCH vs. INCOME TAX OFFICER, WARD - 1, , BHARUCH

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

ITA 383/SRT/2022[2017-18]Status: DisposedITAT Surat28 Feb 2023AY 2017-18

Bench: Shri Pawan Singhita No. 383, 384 & 385/Srt/2022 (Assessment Years: 2017-18, 2018-19 & 2019-20) (Hearing In Virtual Court) Navbharat Charitable Trust, I.T.O., 0, Rajpardi, Jhagadia, Ward-1, Vs. Bharuch. Bharuch. Pan No. Aactn 0979 K Appellant/ Assessee Respondent/ Revenue

Section 11Section 12ASection 13(10)Section 254(1)Section 80G

10 for the A.Y. 2014-15." 28. Mr. Vora, the learned counsel is right in his submission that a fair and dispassionate view of the facts ought to have persuaded the respondent, who possesses wide discretion in the matter under section 119 of the Act, to condone the delay and allow the assessee to avail the said exemption under section

NAVBHARAT CHARITABLE TRUST,BHARUCH vs. INCOME TAX OFFICER, WARD - 1, , BHARUCH

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

ITA 385/SRT/2022[2019-20]Status: DisposedITAT Surat28 Feb 2023AY 2019-20

Bench: Shri Pawan Singhita No. 383, 384 & 385/Srt/2022 (Assessment Years: 2017-18, 2018-19 & 2019-20) (Hearing In Virtual Court) Navbharat Charitable Trust, I.T.O., 0, Rajpardi, Jhagadia, Ward-1, Vs. Bharuch. Bharuch. Pan No. Aactn 0979 K Appellant/ Assessee Respondent/ Revenue

Section 11Section 12ASection 13(10)Section 254(1)Section 80G

10 for the A.Y. 2014-15." 28. Mr. Vora, the learned counsel is right in his submission that a fair and dispassionate view of the facts ought to have persuaded the respondent, who possesses wide discretion in the matter under section 119 of the Act, to condone the delay and allow the assessee to avail the said exemption under section

NAVBHARAT CHERITABLE TRUST,BHARUCH vs. INCOME TAX OFFICER, WARD-1, BHARUCH

In the result, all these three appeals of the assessee are allowed for statistical purposes

ITA 27/SRT/2023[2016-17]Status: DisposedITAT Surat28 Jun 2023AY 2016-17

Bench: Shri Pawan Singh(Physical Hearing) Navbharat Charitable Trust, I.T.O., 0, Rajpardi Jhagadia, Bharuch, Ward-1, Vs. Gujarat, Pin-393115 Bharuch. Pan No. Aactn 0979 K Appellant/ Assessee Respondent/ Revenue

Section 11Section 12ASection 13(10)Section 254(1)

10 for the A.Y. 2014-15." 28. Mr. Vora, the learned counsel is right in his submission that a fair and dispassionate view of the facts ought to have persuaded the respondent, who possesses wide discretion in the matter under section 119 of the Act, to condone the delay and allow the assessee to avail the said exemption under section

STATE BANK OF INDIA,NA vs. ARIVS.INCOME TAX OFFICER, TDS WARD-3, NAVSARI

In the result, both the appeals of the assessee are allowed

ITA 38/SRT/2018[2014-15]Status: DisposedITAT Surat28 Feb 2022AY 2014-15

Bench: Shri Pawan Singh, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita Nos.37 & 38/Srt/2018 (िनधा"रणवष" / Assessment Years: (2013-14 & 2014-15) (Virtualcourt Hearing) State Bank Of India Income Tax Officer (Tds-3) Room No.607, Aaykar Regional Business Office-V, Navsari- Vs. Bhavan, Majura Gate, Surat- Tapi, 1St Floor, Shourya Apartment, 395001 Opp. Lunsikul Ground, Navsari- 396445 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaacs 8577 K (Appellant ) (Respondent)

For Appellant: Shri Divyang J. Shah, C.AFor Respondent: Shri Sita Ram Meena,– Sr-DR
Section 201Section 5

condone the delay in both the appeals and admit both the appeals for hearing. 6. Since these two appeals filed by the assessee, contain identical and similar issues, therefore these appeals have been clubbed and heard together and a consolidated order is being passed for the sake of convenience and brevity. The facts as well as grounds of appeals narrated

RAMESHCHANDRA BUDHIYABHAI AHIR,SURAT vs. INCOME TAX OFFICER WARD-1, BARDOLI

In the result, appeal filed by the assessee is allowed for statistical purposes

ITA 621/SRT/2023[2017-18]Status: DisposedITAT Surat30 Oct 2023AY 2017-18

Bench: Shri Dr. A. L. Sainiआयकर अपील सं./Ita No.621/Srt/2023 Assessment Year: (2017-18) (Physical Hearing) Rameshchandra Budhiyabhai Ahir, Income Tax Officer, Vs. Pilutha Faliyu, At & Post – Ward-1, Bardoli, Income Tax Office, 2Nd Floor, Siyalaj, Tal – Magrol, Dist – Surat, Surat – 394110 Bsnl Building, Station Road, Bardoli-394601 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Alfpa7625Q (Appellant) (Respondent)

Section 144Section 51

37) days. The Ld. Counsel for the assessee filed a petition for condonation of delay, requesting the Bench to condone the delay. The contents of the petition for condonation of delay, are reproduced below: ITA.621/SRT/2023/AY.2017-18 Rameshchandra B. Ahir “1. That appeal order of NFAC. Delhi is dated 05.06.2023 has been communicated through portal under the tab “For Your Information

MUKHTAR RAMZAN SHAIKH,VAPI vs. INCOME TAX OFFICER, WARD-6, VAPI, VAPI

In the result, assessee’s appeal in ITA No

ITA 628/SRT/2023[2010-11]Status: DisposedITAT Surat12 Dec 2023AY 2010-11

Bench: Shri Dr. A. L. Sainiआयकर अपील सं./Ita Nos.628 & 629/Srt/2023 Assessment Years: (2010-11 & 2011-12) (Physical Hearing) Mukhtar Ramzan Shaikh Income Tax Officer, 303, Imran Mension, Opp. Vs. Ward-6, Vapi, Income Tax Office, Suman Auto, Godal Nagar, Room No.808, Fortune Saquare- Vapi-396191 Ii, Daman Road, Chala Vapi- 396191 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Awlps 0991 F (अपीलाथ"/Appellant) (""थ" /Respondent)

Section 139Section 143(3)Section 148Section 69ASection 80C

10. Considering above circumstances as well as the law on the issue, I note that the reasons given in the affidavit for condonation of delay were convincing and these reasons would constitute reasonable and sufficient cause for the delay in filing these two appeals. Having heard both the parties and after having gone through the affidavit as well the delay

MUKHTAR RAMZAN SHAIKH,VAPI vs. INCOME TAX OFFICER, WARD-6, VAPI, VAPI

In the result, assessee’s appeal in ITA No

ITA 629/SRT/2023[2011-12]Status: DisposedITAT Surat12 Dec 2023AY 2011-12

Bench: Shri Dr. A. L. Sainiआयकर अपील सं./Ita Nos.628 & 629/Srt/2023 Assessment Years: (2010-11 & 2011-12) (Physical Hearing) Mukhtar Ramzan Shaikh Income Tax Officer, 303, Imran Mension, Opp. Vs. Ward-6, Vapi, Income Tax Office, Suman Auto, Godal Nagar, Room No.808, Fortune Saquare- Vapi-396191 Ii, Daman Road, Chala Vapi- 396191 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Awlps 0991 F (अपीलाथ"/Appellant) (""थ" /Respondent)

Section 139Section 143(3)Section 148Section 69ASection 80C

10. Considering above circumstances as well as the law on the issue, I note that the reasons given in the affidavit for condonation of delay were convincing and these reasons would constitute reasonable and sufficient cause for the delay in filing these two appeals. Having heard both the parties and after having gone through the affidavit as well the delay

DIVYABEN PRAFULCHANDRA PARMAR,SURAT vs. INCOME TAX OFFICER, WARD 1(3)(1), SURAT

In the result, appeal filed by the assessee is allowed

ITA 73/SRT/2023[2014-15]Status: DisposedITAT Surat27 Jul 2023AY 2014-15

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.73/Srt/2023 (Assessment Year: 2014-15) (Physical Hearing) Divyaben Prafulchand Parmar, Vs. The Ito, Ward-1(3)(1), 1-2, Harikrishna Niwas, B/H Braham Surat. Kumari Ashram, Bhatar Road, Surat – 395017. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Acbpp9559Q (Appellant) (Respondent)

Section 115BSection 143(3)Section 68Section 69

condone the delay in filing appeal and admit the appeal for hearing. 9. Succinctly, the factual panorama of the case is that assessee before us is an Individual and filed her return of income on 04.03.2015, declaring total income of Rs.4,22,502/-. The assessee`s case was selected for scrutiny through CASS and notice

MAHESHBHAI PRABHUBHAI PATEL,,SURAT vs. THE INCOME TAX OFFICER, WARD-2(1() (2),, SURAT

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

ITA 263/SRT/2018[2009-10]Status: DisposedITAT Surat06 May 2022AY 2009-10

Bench: Shri Pawan Singh, Hon'Ble Jm & Dr. Arjun Lal Saini, Hon'Ble Am (Virtual Court Hearing) Sl.

Section 143(3)Section 147Section 271(1)(c)

condone the delay in all the appeals and admit all the appeals for hearing. 184 to 194/SRT/2018 & 263/SRT/2018 AYs.2007-08 to 2010-11 4. Facts as extracted from the orders of the lower authorities are that the land of aforesaid individual assessees was acquired by Special Land Acquisition Officer, Surat for M/s Essar Steel Ltd. The Revenue / Assessing Officer made

SHRI GIJUBHAI PRABHUBHAI PATEL,,SURAT vs. THE INCOME TAX OFFICER, WARD-2(1)(1),, SURAT

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

ITA 193/SRT/2018[2009-10]Status: DisposedITAT Surat06 May 2022AY 2009-10

Bench: Shri Pawan Singh, Hon'Ble Jm & Dr. Arjun Lal Saini, Hon'Ble Am (Virtual Court Hearing) Sl.

Section 143(3)Section 147Section 271(1)(c)

condone the delay in all the appeals and admit all the appeals for hearing. 184 to 194/SRT/2018 & 263/SRT/2018 AYs.2007-08 to 2010-11 4. Facts as extracted from the orders of the lower authorities are that the land of aforesaid individual assessees was acquired by Special Land Acquisition Officer, Surat for M/s Essar Steel Ltd. The Revenue / Assessing Officer made

SHRI KANTIBHAI PARSOTTAMBHAI PATEL,,SURAT vs. THE INCOME TAX OFFICER, WARD-2(1)(2),, SURAT

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

ITA 191/SRT/2018[2007-08]Status: DisposedITAT Surat06 May 2022AY 2007-08

Bench: Shri Pawan Singh, Hon'Ble Jm & Dr. Arjun Lal Saini, Hon'Ble Am (Virtual Court Hearing) Sl.

Section 143(3)Section 147Section 271(1)(c)

condone the delay in all the appeals and admit all the appeals for hearing. 184 to 194/SRT/2018 & 263/SRT/2018 AYs.2007-08 to 2010-11 4. Facts as extracted from the orders of the lower authorities are that the land of aforesaid individual assessees was acquired by Special Land Acquisition Officer, Surat for M/s Essar Steel Ltd. The Revenue / Assessing Officer made

SHRI GIJUBHAI PRABHUBHAI PATEL,,SURAT vs. THE INCOME TAX OFFICER, WARD-2(1)(1),, SURAT

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

ITA 194/SRT/2018[2010-11]Status: DisposedITAT Surat06 May 2022AY 2010-11

Bench: Shri Pawan Singh, Hon'Ble Jm & Dr. Arjun Lal Saini, Hon'Ble Am (Virtual Court Hearing) Sl.

Section 143(3)Section 147Section 271(1)(c)

condone the delay in all the appeals and admit all the appeals for hearing. 184 to 194/SRT/2018 & 263/SRT/2018 AYs.2007-08 to 2010-11 4. Facts as extracted from the orders of the lower authorities are that the land of aforesaid individual assessees was acquired by Special Land Acquisition Officer, Surat for M/s Essar Steel Ltd. The Revenue / Assessing Officer made

SHRI PARSOTTAMBHAI SOMABHAI PATEL,,SURAT vs. THE INCOME TAX OFFICER, WARD-2(1)(3),, SURAT

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

ITA 190/SRT/2018[2008-09]Status: DisposedITAT Surat06 May 2022AY 2008-09

Bench: Shri Pawan Singh, Hon'Ble Jm & Dr. Arjun Lal Saini, Hon'Ble Am (Virtual Court Hearing) Sl.

Section 143(3)Section 147Section 271(1)(c)

condone the delay in all the appeals and admit all the appeals for hearing. 184 to 194/SRT/2018 & 263/SRT/2018 AYs.2007-08 to 2010-11 4. Facts as extracted from the orders of the lower authorities are that the land of aforesaid individual assessees was acquired by Special Land Acquisition Officer, Surat for M/s Essar Steel Ltd. The Revenue / Assessing Officer made

SHRI DAHYABHAI SOMABHAI PATEL,,SURAT vs. THE ITO, WARD-2(1)(1),, SURAT

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

ITA 186/SRT/2018[2007-08]Status: DisposedITAT Surat06 May 2022AY 2007-08

Bench: Shri Pawan Singh, Hon'Ble Jm & Dr. Arjun Lal Saini, Hon'Ble Am (Virtual Court Hearing) Sl.

Section 143(3)Section 147Section 271(1)(c)

condone the delay in all the appeals and admit all the appeals for hearing. 184 to 194/SRT/2018 & 263/SRT/2018 AYs.2007-08 to 2010-11 4. Facts as extracted from the orders of the lower authorities are that the land of aforesaid individual assessees was acquired by Special Land Acquisition Officer, Surat for M/s Essar Steel Ltd. The Revenue / Assessing Officer made

SHRI RAJESHBHAI NARSINHBHAI PATEL,,SURAT vs. THE INCOME TAX OFFICER, WARD-2(1)(2),, SURAT

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

ITA 187/SRT/2018[2007-08]Status: DisposedITAT Surat06 May 2022AY 2007-08

Bench: Shri Pawan Singh, Hon'Ble Jm & Dr. Arjun Lal Saini, Hon'Ble Am (Virtual Court Hearing) Sl.

Section 143(3)Section 147Section 271(1)(c)

condone the delay in all the appeals and admit all the appeals for hearing. 184 to 194/SRT/2018 & 263/SRT/2018 AYs.2007-08 to 2010-11 4. Facts as extracted from the orders of the lower authorities are that the land of aforesaid individual assessees was acquired by Special Land Acquisition Officer, Surat for M/s Essar Steel Ltd. The Revenue / Assessing Officer made

SHRI MANOJBHAI GIJUBHAI PATEL,SURAT vs. THE INCOME TAX OFFICER, WARD-2(1)(2),, SURAT

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

ITA 185/SRT/2018[2010-11]Status: DisposedITAT Surat06 May 2022AY 2010-11

Bench: Shri Pawan Singh, Hon'Ble Jm & Dr. Arjun Lal Saini, Hon'Ble Am (Virtual Court Hearing) Sl.

Section 143(3)Section 147Section 271(1)(c)

condone the delay in all the appeals and admit all the appeals for hearing. 184 to 194/SRT/2018 & 263/SRT/2018 AYs.2007-08 to 2010-11 4. Facts as extracted from the orders of the lower authorities are that the land of aforesaid individual assessees was acquired by Special Land Acquisition Officer, Surat for M/s Essar Steel Ltd. The Revenue / Assessing Officer made

SHRI KISHORBHAI GIJUBHAI,,SURAT vs. THE INCOME TAX OFFICER, WARD-2(1)(2),, SURAT

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

ITA 189/SRT/2018[2010-11]Status: DisposedITAT Surat06 May 2022AY 2010-11

Bench: Shri Pawan Singh, Hon'Ble Jm & Dr. Arjun Lal Saini, Hon'Ble Am (Virtual Court Hearing) Sl.

Section 143(3)Section 147Section 271(1)(c)

condone the delay in all the appeals and admit all the appeals for hearing. 184 to 194/SRT/2018 & 263/SRT/2018 AYs.2007-08 to 2010-11 4. Facts as extracted from the orders of the lower authorities are that the land of aforesaid individual assessees was acquired by Special Land Acquisition Officer, Surat for M/s Essar Steel Ltd. The Revenue / Assessing Officer made

SMT. VALIBEN NARSHIBHAI PATEL,,SURAT vs. THE INCOME TAX OFFICER, WARD-2(1)(2),, SURAT

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

ITA 188/SRT/2018[2007-08]Status: DisposedITAT Surat06 May 2022AY 2007-08

Bench: Shri Pawan Singh, Hon'Ble Jm & Dr. Arjun Lal Saini, Hon'Ble Am (Virtual Court Hearing) Sl.

Section 143(3)Section 147Section 271(1)(c)

condone the delay in all the appeals and admit all the appeals for hearing. 184 to 194/SRT/2018 & 263/SRT/2018 AYs.2007-08 to 2010-11 4. Facts as extracted from the orders of the lower authorities are that the land of aforesaid individual assessees was acquired by Special Land Acquisition Officer, Surat for M/s Essar Steel Ltd. The Revenue / Assessing Officer made

SHRI NATVARBHAI KANJIBHAI PATEL,HUF,SURAT vs. THE INCOME TAX OFFICER, WARD-2(1)(3),, SURAT

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

ITA 184/SRT/2018[2010-11]Status: DisposedITAT Surat06 May 2022AY 2010-11

Bench: Shri Pawan Singh, Hon'Ble Jm & Dr. Arjun Lal Saini, Hon'Ble Am (Virtual Court Hearing) Sl.

Section 143(3)Section 147Section 271(1)(c)

condone the delay in all the appeals and admit all the appeals for hearing. 184 to 194/SRT/2018 & 263/SRT/2018 AYs.2007-08 to 2010-11 4. Facts as extracted from the orders of the lower authorities are that the land of aforesaid individual assessees was acquired by Special Land Acquisition Officer, Surat for M/s Essar Steel Ltd. The Revenue / Assessing Officer made