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

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Key Topics

Section 271(1)(b)83Section 143(3)79Addition to Income56Section 14847Section 142(1)47Limitation/Time-bar46Section 14438Penalty35Condonation of Delay

SHILPABEN NILESHBHAI GAMI,BARDOLI vs. INCOME TAX OFFICER, WARD - 3(1)(5), SURAT

In the result, the appeal of the assessee is dismissed

ITA 372/SRT/2023[2007-08]Status: DisposedITAT Surat29 Dec 2023AY 2007-08

Bench: Dr. A. L. Saini, Am आयकर अपील सं./Ita No.372/Srt/2023 ("नधा"रण वष" / Assessment Year: (2007-08) (Hybrid Hearing) Shilpaben Nieshbhai Gami, Vs. Income Tax Officer, 9-10, Omkarnagar Society, Ward 3(1)(5), Near Jalaram Temple, Bardoli- Surat 394601 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Acbpp 8678 C (अपीलाथ"/Appellant) (""थ" /Respondent) िनधा"रती की ओर से /Assessee By Shri Manish J. Shah, Advocate िनधा"रती की ओर से /Respondent By Shri Vinod Kumar, Sr. Dr 31/10/2023 सुनवाई की तारीख /Date Of Hearing घोषणा की तारीख /Date Of Pronouncement 29/12/2023

Section 143(3)Section 148Section 250

section 143(3) r.w.s. 147 of the Income Tax Act, 1961 (in short ‘the Act’), dated 20.03.2015. 2. Grounds of appeal raised by the assessee are as follows: “1. The learned Assessing Officer erred in making addition of Rs.17,71,655/- u/s 143(3) r.w.s. 147 of the IT Act without considering documents and evidences submitted. 2. The learned

Showing 1–20 of 287 · Page 1 of 15

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33
Section 26329
Section 254(1)20
Section 14720

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

delay vide its application under consideration. 2. The assessee trust was issued letter dated 2-4-2019 to show cause as to why the application for condonation should not be rejected as no genuine hardships is shown which prevented it from filing Form 10 on time. It was requested to file the reply

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

delay vide its application under consideration. 2. The assessee trust was issued letter dated 2-4-2019 to show cause as to why the application for condonation should not be rejected as no genuine hardships is shown which prevented it from filing Form 10 on time. It was requested to file the reply

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

delay vide its application under consideration. 2. The assessee trust was issued letter dated 2-4-2019 to show cause as to why the application for condonation should not be rejected as no genuine hardships is shown which prevented it from filing Form 10 on time. It was requested to file the reply

SUMITLAL,SURAT vs. ITO, SURAT

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

ITA 545/SRT/2025[201011]Status: DisposedITAT Surat30 Oct 2025

Bench: Shri Sandeep Gosain () & Shri Om Prakash Kant () Assessment Year: 2010-2011 Sumitlal, Ito 101-B/2, Sanskrut Flats Umra, Aayakar Bhavan, Bharthana, Vs. Surat-395007. Surat-395007 Pan No. Acxpl 1238 Q Appellant Respondent

For Respondent: Mr. Nitin Paharia, CA&
Section 144Section 251(1)(a)Section 69

14 of Form No. 35 in against the question "whether there is on "whether there is delay in filing appeal" replied as "Yes". As per Column 15 of Form delay in filing appeal" replied as "Yes". As per Column 15 of Form delay in filing appeal" replied as "Yes". As per Column 15 of Form 35, the appellant has given

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)

delay vide its application under consideration. 2. The assessee trust was issued letter dated 2-4-2019 to show cause as to why the application for condonation should not be rejected as no genuine hardships is shown which prevented it from filing Form 10 on time. It was requested to file the reply

SHRI JAYESH CHANDULAL SHAH,SURAT vs. ITO,WARD-3(3)(2),, SURAT

In the result, appeal of the assessee is dismissed

ITA 50/SRT/2020[2000-01]Status: DisposedITAT Surat07 Dec 2023AY 2000-01

Bench: Dr. A. L. Sainiआयकर अपील सं./Ita No.50/Srt/2020 Assessment Year: (2000-01) (Physical Hearing) Jayesh Chandulal Shah, The Ito, Vs. A-74, Saify Society, Near Jain Ward – 3(3)(2), Temple, L. H. Road, Surat Surat – 395006. Old Jurisdiction Ito, Ward- 9(2), Surat "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Adzps8832Q (Appellant) (Respondent)

Section 143(3)Section 253(1)

2. The appeal filed by the assessee, for Assessment Year 2000-01, is barred by limitation by 3793 days. The assessee has moved a petition requesting the Bench to condone the delay. To explain, the ITA.50/SRT/2020/AY.2000-01 Jayesh Chandulal Shah delay, the assessee has filed the affidavit. The contents of the assessee`s petition for condonation of delay, are reproduced below

STATE BANK OF INDIA (AHWA BRANCH),,DANG vs. THE ASSTT. COMMISSIONER OF INCOME TAX, CPC GHAZIABAD,, GAZIABAD

In the result, appeal of the assessee in I

ITA 3422/AHD/2016[2014-15]Status: DisposedITAT Surat03 Feb 2020AY 2014-15

Bench: Shri Sandeep Gosain & Shri O.P.Meena, Accoutant Member आ.अ.सं/.I.T.A No.3419 & 3420/Ahd/2016 िनधा"रण वष"/Assessment Year:2013-14 & 2014-15 State Bank Of India, Assistant Commissioner Vyara Branch, Navsari Of Income Tax(Cpc) Pan: Aaacs 8577 K Ghaziabad अपीलाथ" Appellant ""यथ"/Respondent

Section 154Section 200ASection 234E

2. Refusing to condone delay can result in a meritorious matter being thrown out at the very threshold and cause of justice being defeated. As against this when delay is condoned the highest that can happen is that a cause would be decided on merits after hearing the parties. 3. “Every day’s delay must be explained” does not mean

STATE BANK OF INDIA (VYARA BRANCH),,NA vs. ARIVS.THE ASSTT. COMMISSIONER OF INCOME TAX, CPC GHAZIABAD,, GAZIABAD

In the result, appeal of the assessee in I

ITA 3419/AHD/2016[2013-14]Status: DisposedITAT Surat03 Feb 2020AY 2013-14

Bench: Shri Sandeep Gosain & Shri O.P.Meena, Accoutant Member आ.अ.सं/.I.T.A No.3419 & 3420/Ahd/2016 िनधा"रण वष"/Assessment Year:2013-14 & 2014-15 State Bank Of India, Assistant Commissioner Vyara Branch, Navsari Of Income Tax(Cpc) Pan: Aaacs 8577 K Ghaziabad अपीलाथ" Appellant ""यथ"/Respondent

Section 154Section 200ASection 234E

2. Refusing to condone delay can result in a meritorious matter being thrown out at the very threshold and cause of justice being defeated. As against this when delay is condoned the highest that can happen is that a cause would be decided on merits after hearing the parties. 3. “Every day’s delay must be explained” does not mean

STATE BANK OF INDIA (AHWA BRANCH),,DANG vs. THE ASSTT. COMMISSIONER OF INCOME TAX, CPC GHAZIABAD,, GAZIABAD

In the result, appeal of the assessee in I

ITA 3421/AHD/2016[2013-14]Status: DisposedITAT Surat03 Feb 2020AY 2013-14

Bench: Shri Sandeep Gosain & Shri O.P.Meena, Accoutant Member आ.अ.सं/.I.T.A No.3419 & 3420/Ahd/2016 िनधा"रण वष"/Assessment Year:2013-14 & 2014-15 State Bank Of India, Assistant Commissioner Vyara Branch, Navsari Of Income Tax(Cpc) Pan: Aaacs 8577 K Ghaziabad अपीलाथ" Appellant ""यथ"/Respondent

Section 154Section 200ASection 234E

2. Refusing to condone delay can result in a meritorious matter being thrown out at the very threshold and cause of justice being defeated. As against this when delay is condoned the highest that can happen is that a cause would be decided on merits after hearing the parties. 3. “Every day’s delay must be explained” does not mean

STATE BANK OF INDIA (AHWA BRANCH),,DANG vs. THE ASSTT. COMMISSIONER OF INCOME TAX, CPC GHAZIABAD,, GAZIABAD

In the result, appeal of the assessee in I

ITA 3423/AHD/2016[2015-16]Status: DisposedITAT Surat03 Feb 2020AY 2015-16

Bench: Shri Sandeep Gosain & Shri O.P.Meena, Accoutant Member आ.अ.सं/.I.T.A No.3419 & 3420/Ahd/2016 िनधा"रण वष"/Assessment Year:2013-14 & 2014-15 State Bank Of India, Assistant Commissioner Vyara Branch, Navsari Of Income Tax(Cpc) Pan: Aaacs 8577 K Ghaziabad अपीलाथ" Appellant ""यथ"/Respondent

Section 154Section 200ASection 234E

2. Refusing to condone delay can result in a meritorious matter being thrown out at the very threshold and cause of justice being defeated. As against this when delay is condoned the highest that can happen is that a cause would be decided on merits after hearing the parties. 3. “Every day’s delay must be explained” does not mean

STATE BANK OF INDIA (VYARA BRANCH),,NA vs. ARIVS.THE ASSTT. COMMISSIONER OF INCOME TAX, CPC GHAZIABAD,, GAZIABAD

In the result, appeal of the assessee in I

ITA 3420/AHD/2016[2014-15]Status: DisposedITAT Surat03 Feb 2020AY 2014-15

Bench: Shri Sandeep Gosain & Shri O.P.Meena, Accoutant Member आ.अ.सं/.I.T.A No.3419 & 3420/Ahd/2016 िनधा"रण वष"/Assessment Year:2013-14 & 2014-15 State Bank Of India, Assistant Commissioner Vyara Branch, Navsari Of Income Tax(Cpc) Pan: Aaacs 8577 K Ghaziabad अपीलाथ" Appellant ""यथ"/Respondent

Section 154Section 200ASection 234E

2. Refusing to condone delay can result in a meritorious matter being thrown out at the very threshold and cause of justice being defeated. As against this when delay is condoned the highest that can happen is that a cause would be decided on merits after hearing the parties. 3. “Every day’s delay must be explained” does not mean

AIRLINK COMMUNICATION PRIVATE LIMITED,SURAT vs. ASST./ DY. COMMISSIONER OF INCOME TAX, CIRCLE TDS, , SURAT

Appeals are allowed for statistical purposes

ITA 54/SRT/2023[2013-14]Status: DisposedITAT Surat21 Apr 2023AY 2013-14

Bench: Shri Pawan Singh, Jm & Dr. A.L.Saini, Am आयकर अपीलसं./Ita No.53 To 57/Srt/2023 (िनधा"रणवष" / Assessment Year: (2013-14) (Physical Court Hearing) Airlink Communication Pvt. Ltd. Asst./Dy. Commissioner Of Income Tax, Circle, Tds, Aaykar Bhavan, 1-2, Annapurna Shopping Centre, Vs. Surat-395001 1St Floor Aadajan Patia, Surat- 395009 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaufr 6898 R (अपीलाथ" /Appellant) (""थ" /Respondent)

Section 200A

section 200A of the Income Tax Act and when the assessee carried the matter in appeal before ld CIT(A), the Ld. CIT(A) has not condoned the delay in filing these appeals. There are delay in filing these appeals before the ld CIT(A) which ranges from 316 days to 1216 days. Before, ld CIT(A), the assessee

AIRLINK COMMUNICATION PRIVATE LIMITED,SURAT vs. ASST./ DY. COMMISSIONER OF INCOME TAX, CIRCLE TDS, , SURAT

Appeals are allowed for statistical purposes

ITA 53/SRT/2023[2013-14]Status: DisposedITAT Surat21 Apr 2023AY 2013-14

Bench: Shri Pawan Singh, Jm & Dr. A.L.Saini, Am आयकर अपीलसं./Ita No.53 To 57/Srt/2023 (िनधा"रणवष" / Assessment Year: (2013-14) (Physical Court Hearing) Airlink Communication Pvt. Ltd. Asst./Dy. Commissioner Of Income Tax, Circle, Tds, Aaykar Bhavan, 1-2, Annapurna Shopping Centre, Vs. Surat-395001 1St Floor Aadajan Patia, Surat- 395009 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaufr 6898 R (अपीलाथ" /Appellant) (""थ" /Respondent)

Section 200A

section 200A of the Income Tax Act and when the assessee carried the matter in appeal before ld CIT(A), the Ld. CIT(A) has not condoned the delay in filing these appeals. There are delay in filing these appeals before the ld CIT(A) which ranges from 316 days to 1216 days. Before, ld CIT(A), the assessee

AIRLINK COMMUNICATION PRIVATE LIMITED,SURAT vs. ASST./ DY. COMMISSIONER OF INCOME TAX, CIRCLE TDS, , SURAT

Appeals are allowed for statistical purposes

ITA 55/SRT/2023[2013-14]Status: DisposedITAT Surat21 Apr 2023AY 2013-14

Bench: Shri Pawan Singh, Jm & Dr. A.L.Saini, Am आयकर अपीलसं./Ita No.53 To 57/Srt/2023 (िनधा"रणवष" / Assessment Year: (2013-14) (Physical Court Hearing) Airlink Communication Pvt. Ltd. Asst./Dy. Commissioner Of Income Tax, Circle, Tds, Aaykar Bhavan, 1-2, Annapurna Shopping Centre, Vs. Surat-395001 1St Floor Aadajan Patia, Surat- 395009 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaufr 6898 R (अपीलाथ" /Appellant) (""थ" /Respondent)

Section 200A

section 200A of the Income Tax Act and when the assessee carried the matter in appeal before ld CIT(A), the Ld. CIT(A) has not condoned the delay in filing these appeals. There are delay in filing these appeals before the ld CIT(A) which ranges from 316 days to 1216 days. Before, ld CIT(A), the assessee

AIRLINK COMMUNICATION PRIVATE LIMITED,SURAT vs. ASST./ DY. COMMISSIONER OF INCOME TAX, CIRCLE TDS, , SURAT

Appeals are allowed for statistical purposes

ITA 57/SRT/2023[2013-14]Status: DisposedITAT Surat21 Apr 2023AY 2013-14

Bench: Shri Pawan Singh, Jm & Dr. A.L.Saini, Am आयकर अपीलसं./Ita No.53 To 57/Srt/2023 (िनधा"रणवष" / Assessment Year: (2013-14) (Physical Court Hearing) Airlink Communication Pvt. Ltd. Asst./Dy. Commissioner Of Income Tax, Circle, Tds, Aaykar Bhavan, 1-2, Annapurna Shopping Centre, Vs. Surat-395001 1St Floor Aadajan Patia, Surat- 395009 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaufr 6898 R (अपीलाथ" /Appellant) (""थ" /Respondent)

Section 200A

section 200A of the Income Tax Act and when the assessee carried the matter in appeal before ld CIT(A), the Ld. CIT(A) has not condoned the delay in filing these appeals. There are delay in filing these appeals before the ld CIT(A) which ranges from 316 days to 1216 days. Before, ld CIT(A), the assessee

AIRLINK COMMUNICATION PRIVATE LIMITED,SURAT vs. INCOME TAX OFFICER (TDS-1), SURAT, SURAT

Appeals are allowed for statistical purposes

ITA 66/SRT/2023[2014-15]Status: DisposedITAT Surat21 Apr 2023AY 2014-15

Bench: Shri Pawan Singh, Jm & Dr. A.L.Saini, Am आयकर अपीलसं./Ita No.53 To 57/Srt/2023 (िनधा"रणवष" / Assessment Year: (2013-14) (Physical Court Hearing) Airlink Communication Pvt. Ltd. Asst./Dy. Commissioner Of Income Tax, Circle, Tds, Aaykar Bhavan, 1-2, Annapurna Shopping Centre, Vs. Surat-395001 1St Floor Aadajan Patia, Surat- 395009 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaufr 6898 R (अपीलाथ" /Appellant) (""थ" /Respondent)

Section 200A

section 200A of the Income Tax Act and when the assessee carried the matter in appeal before ld CIT(A), the Ld. CIT(A) has not condoned the delay in filing these appeals. There are delay in filing these appeals before the ld CIT(A) which ranges from 316 days to 1216 days. Before, ld CIT(A), the assessee

AIRLINK COMMUNICATION PRIVATE LIMITED,SURAT vs. ASST./ DY. COMMISSIONER OF INCOME TAX, CIRCLE TDS, , SURAT

Appeals are allowed for statistical purposes

ITA 56/SRT/2023[2013-14]Status: DisposedITAT Surat21 Apr 2023AY 2013-14

Bench: Shri Pawan Singh, Jm & Dr. A.L.Saini, Am आयकर अपीलसं./Ita No.53 To 57/Srt/2023 (िनधा"रणवष" / Assessment Year: (2013-14) (Physical Court Hearing) Airlink Communication Pvt. Ltd. Asst./Dy. Commissioner Of Income Tax, Circle, Tds, Aaykar Bhavan, 1-2, Annapurna Shopping Centre, Vs. Surat-395001 1St Floor Aadajan Patia, Surat- 395009 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaufr 6898 R (अपीलाथ" /Appellant) (""थ" /Respondent)

Section 200A

section 200A of the Income Tax Act and when the assessee carried the matter in appeal before ld CIT(A), the Ld. CIT(A) has not condoned the delay in filing these appeals. There are delay in filing these appeals before the ld CIT(A) which ranges from 316 days to 1216 days. Before, ld CIT(A), the assessee

NA vs. ARI MALESAR BEHDIN ANJUMAN,NAVSARIVS.INCOME TAX OFFICER, EXEMPTION WARD, SURAT

In the result, appeal of the assessee is allowed in terms of our aforesaid observations

ITA 272/SRT/2018[2013-14]Status: DisposedITAT Surat07 Feb 2020AY 2013-14

Bench: Shri Sandeep Gosain, Hon'Ble & Shri O.P.Meena, Hon'Bleआ.अ.सं./I.T.A No.272/Srt/2018 "नधा"रण वष"/Assessment Year: 2013-14 Navsari Malesar Behdin Anjuman, V The Income Tax Officer, Agiary Street, Malesar, Navsari S Exemption Ward, Surat. Taluka, Navsari – 396 445. . [Pan: Aaatn 6124 C] अपीलाथ" / Appellant ""यथ"/Respondent "नधा"रतीक"ओरसे /Assessee By Shri H.R.Vepari – Ca राज"वक"ओरसे /Revenue By Shri O.P.Vaishav – Cit - Dr

Section 11Section 11(1)(d)Section 12Section 12A

condonation of delay is not available under the section. In order to provide relief to such Trusts and remove hardship in genuine cases, it is proposed to amend section 12A of the Act to provide that in a case where a Trust or Institution has been granted registration U/s 12AA of the Act, Navsari Malesar Behdin Anjuman Vs. ITO, Exemption

ALTRET INDUSTRIES PRIVATE LIMITED,SURAT vs. THE INCOME TAX OFFICER, TDS, CPC, SURAT

In the result, appeal filed by the assessee in dismissed

ITA 814/SRT/2024[2015-16]Status: DisposedITAT Surat25 Jul 2025AY 2015-16

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Pruseth(Hybrid Hearing)

Section 200A(1)Section 249(3)Section 250

condoning the delay & dismissing the appeal ex-party. 2. The Ld. Assessing officer (TDS - CPC) has grossly erred in holding short payment of Rs.10,750/- and levying consequential interest of Rs.3,420/- charged on same, resulting in erroneous demand of Rs.14,170/-. 3. The deductees have received TDS certificates from the appellant, which they have used to claim credit