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78 results for “condonation of delay”+ Section 37clear

Sorted by relevance

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Key Topics

Section 143(3)60Addition to Income56Condonation of Delay38Limitation/Time-bar37Penalty28Section 14727Section 14826Section 271(1)(c)20Section 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 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 condonation applications stand allowed. 37. It is declared that the writ-applicants are entitled to seek exemption under section

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

Showing 1–20 of 78 · Page 1 of 4

17
Section 26317
Section 254(1)16
Section 25014

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 condonation applications stand allowed. 37. It is declared that the writ-applicants are entitled to seek 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 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 condonation applications stand allowed. 37. It is declared that the writ-applicants are entitled to seek 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)

delay condonation applications stand allowed. 37. It is declared that the writ-applicants are entitled to seek exemption under section

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

condone the delay of 37 days and admit the appeal for adjudication. 6. On merit, Ld. Counsel contended that order passed by the Assessing Officer is under section

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

condone the delay in both appeals of the assessee. 11. Now coming to assessee’s appeal in ITA No.628/SRT/2023, at the outset, Ld. Counsel for the assessee informs the Bench that assessee does not wish to press Ground No.1(in ITA No.628/SRT/2023), therefore, I dismiss ground No.1 raised by the assessee, as “not pressed”. 12. Now, I take ground

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

condone the delay in both appeals of the assessee. 11. Now coming to assessee’s appeal in ITA No.628/SRT/2023, at the outset, Ld. Counsel for the assessee informs the Bench that assessee does not wish to press Ground No.1(in ITA No.628/SRT/2023), therefore, I dismiss ground No.1 raised by the assessee, as “not pressed”. 12. Now, I take ground

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

BHUVNESH BIMALCHAND JAIN,SURAT vs. ITO, WARD-3(2)(6), SURAT

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

ITA 721/SRT/2025[2012-13]Status: DisposedITAT Surat09 Oct 2025AY 2012-13

Bench: Shri Sandeep Gosain & Shri Om Prakash Kant

Section 250

section 250 of the Income Tax Act, 1961 (‘the Act’), by the National Faceless Appeal Centre (NFAC) / CIT(A) for the assessment year 2012-13. Since all the issues involved in these two appeals are 2. common and identical, therefore, they have been clubbed, heard together and consolidated order is being passed forthe sake of convenience and brevity. we shall

SHREE SAI ALANG HOUSE,SURAT vs. ITO, WARD 2(2)(1), SURAT

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

ITA 906/SRT/2024[2022-23]Status: DisposedITAT Surat21 Jan 2025AY 2022-23

Bench: Shri Pawan Singh & Shri Bijayananda Prusethआयकर अपील सं./Ita No.906/Srt/2024 (Ay 2022-23) (Physical Court Hearing) Shree Sai Alang House Income Tax Officer, Ward-2(2)(1), 13-15, Khodal Chhaya Society, Surat, Aaykar Bhawan, बनाम Surat Kamrej Road, Opp. Majura Gate, Vs Shyamdham Mandir, Surat-395 001 Surat-394 185 [Pan : Abefs 8896 D] अपीलाथ"/Appellant ""थ" /Respondent

Section 143(3)Section 254(1)Section 270ASection 271ASection 272A(1)(d)Section 37(1)Section 40A(2)(b)Section 68

section 37 of the Act. The Ld. AR of the assessee submits that lower authorities passed order for the want of proper compliance. Therefore, in the interest of natural justice matter may be restored back either to the file of Assessing Officer or Ld.CIT(A) for afresh adjudication after condoning 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

SHRI PARESH K. SORATHIYA,SURAT vs. THE INCOME TAX OFFICER,WARD-3(2)(3),, SURAT

In the result, appeal of the assessee is allowed

ITA 342/SRT/2018[2009-10]Status: DisposedITAT Surat19 Sept 2022AY 2009-10

Bench: Shri Pawan Singh & Dr Arjun Lal Sainiआ.अ.सं./Ita No.342/Srt/2018 (Ay 2009-10) (Hearing In Physical Court) Shri Paresh Sorathiya Income Tax Officer 195, Ambica Nagar No.2, Aaykar Bhavan, Majura Vs Opp. Arogya Kendra, Gate, Surat-395001 Katargam Road, Surat Pan : Axbps 9579 C अपीलाथ"/Appellant ""यथ" /Respondent

Section 254(1)Section 271(1)(c)

delay of 920 days in filing the appeal is condoned and appeal is admitted for decision on merits. Now, we will advert to discuss the merit of the appeal. 7. Brief facts of the case are that assessee is an individual, filed his return of income for Ay 2009-10, declaring income of Rs. 1,58,000/-. The case

RAJESHBHAI D. DUNGARANI (HUF),SURAT vs. INCOME TAX OFFICER, WARD -3(2)(3), SURAT

In the result, the substantial ground of appeal as framed by me is allowed

ITA 561/SRT/2023[2011-12]Status: DisposedITAT Surat29 Nov 2023AY 2011-12

Bench: Shri Pawan Singh(Virtual Hearing) Rajeshbhai D Dungarani (Huf), I.T.O., 15-A, Sundaram Park Society, Ward-3(2)(3), Vs. Dabholi Road, Surat-395004 Surat. (Gujarat) Pan No. Aakhr 4970 E Appellant/ Assessee Respondent/ Revenue

Section 143(2)Section 148Section 254(1)Section 5

Section 5 of Limitation Act, the Court ought to adopt pragmatic approach. It was further held that distinction must be made between a case where the delay is inordinate and the cases where delay is of few days only. Considering the fact that the assessee is diligent in pursuing the appeal and the delay is only of 37 days

SHRI DEVENDRASINH RAMSINH RANA L/H OF LATE SHRI MAHENDRA RAMSINH RANA,BHGARUCH vs. INCOME TAX OFFICER, WARD - 1(3),, BHARUCH

In the result, appeal filed by the assessee in ITA No

ITA 310/SRT/2023[2012-13]Status: DisposedITAT Surat30 Aug 2023AY 2012-13

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita Nos.310 & 311/Srt/2023 Assessment Year: (2012-13) (Virtual Hearing) Devendrasinh Ramsinh Rana, Vs. The Ito, Legal Heir Of Late Shri Mahendra Ward – 1(3), Ramsinh Rana, Bharuch At Post Kaswa, Taluka & District: Bharuch, Gujarat "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Afzpr4608F (Appellant) (Respondent)

Section 144Section 271(1)(c)

37-50 of Paper Book may kindly be considered.” ITA.310 & 311/SRT/2023/AY.2012-13 Devendrasinh Ramsinh Rana 3. On the other hand, Learned DR opposed the prayer of ld Counsel and argued that assessee has not explained the sufficient reasons, therefore delay may not be condoned. 4. We have heard both the parties, on this preliminary issue and having regard to the reasons

SHRI DEVENDRASINH RAMSINH RANA L/H OF LATE SHRI MAHENDRA RAMSINH RANA,BHGARUCH vs. INCOME TAX OFFICER, WARD - 1(3),, BHARUCH

In the result, appeal filed by the assessee in ITA No

ITA 311/SRT/2023[2012-13]Status: DisposedITAT Surat30 Aug 2023AY 2012-13

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita Nos.310 & 311/Srt/2023 Assessment Year: (2012-13) (Virtual Hearing) Devendrasinh Ramsinh Rana, Vs. The Ito, Legal Heir Of Late Shri Mahendra Ward – 1(3), Ramsinh Rana, Bharuch At Post Kaswa, Taluka & District: Bharuch, Gujarat "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Afzpr4608F (Appellant) (Respondent)

Section 144Section 271(1)(c)

37-50 of Paper Book may kindly be considered.” ITA.310 & 311/SRT/2023/AY.2012-13 Devendrasinh Ramsinh Rana 3. On the other hand, Learned DR opposed the prayer of ld Counsel and argued that assessee has not explained the sufficient reasons, therefore delay may not be condoned. 4. We have heard both the parties, on this preliminary issue and having regard to the reasons

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

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 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 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 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