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7 results for “condonation of delay”+ Section 119(2)clear

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Key Topics

Section 143(3)10Section 2635Capital Gains5Long Term Capital Gains5Penny Stock5Survey u/s 133A5Revision u/s 2635Section 119(2)3Section 119(2)(b)

ABHISHEK SEWA SANSTHA,CHANDAULI vs. PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL), LUCKNOW

Accordingly, appeal of the assessee dismissed as not maintainable

ITA 79/VNS/2023[2021-2022]Status: DisposedITAT Varanasi23 Nov 2023AY 2021-2022

Bench: Us That Relevant Fact & Correct Position Of Law Has Not Been Considered By Ld. Pcit, Therefore Same Are Discussed In Brief.

For Appellant: Shri. S.K. Garg AdvocateFor Respondent: Shri. Robin Chaoudhary
Section 11Section 11(1)Section 119(2)Section 119(2)(b)Section 12ASection 139Section 154Section 80G

section 139 of the Act is condoned. (ii) In all other cases of belated applications in filing Form No. 10B for years prior to AY. 2018-19, The commissioner of Income-tax are authorized to admit and dispose off by 31-3-2020 such applications for condonation of delay u/s 119(2

2
Section 1392
Section 253(3)2
Exemption2

BANKA ATITHI BHAWAN TRUST,,GORAKHPUR vs. CIT (E), LUCKNOW

In the result, the appeal of the assesseein ITA No

ITA 113/VNS/2020[2016-2017]Status: DisposedITAT Varanasi13 Jan 2023AY 2016-2017

Bench: Shri.Vijay Pal Rao & Shri Ramit Kocharassessment Year: 2016-17 Banka Atithibhawan Trust, Commissioner Of Income-Tax C/O Banka Atithibhawan, V. (Exemptions), Maya Bazar, Gorakhpur- 5Th Floor, Tc-46, Vibhutikhand, 273001, U.P. Gomti Nagar, Lucknow-226010, U.P. Pan:Aaatb8576G (Appellant) (Respondent) Appellant By: Mr. Ashishbansal, Advocate Respondent By: Shriamalendunath Mishra, Cit Dr Date Of Hearing: 12.01.2023 Date Of Pronouncement: 13.01.2023

For Appellant: Mr. AshishBansal, AdvocateFor Respondent: ShriAmalenduNath Mishra, CIT DR
Section 119(2)(b)Section 139Section 253(3)

2. At the outset ld. Counsel for the assessee submitted that this appeal is not maintainable with Income-Tax Appellate Tribunal(ITAT), as there are no provisions in the Income-tax Act, 1961(hereinafter called “the Act”) , wherein the order passed by ld. CIT(E) refusing to condone delay in filing of Form No. 10B could have been challenged before

VISHAL KANODIA,VARANASI vs. PCIT,, VARANASI

In the result, appeal of the assessee is allowed

ITA 85/VNS/2019[2014-2015]Status: DisposedITAT Varanasi07 Dec 2023AY 2014-2015
Section 143(3)Section 263

119/- on sale of shares to M/s. Rander Corporation Ltd. The assessee has filed return of income on 30/07/2014 declaring total income of Rs.7,30,510/-. The case was selected for compulsory scrutiny on the precise issue of examining long term capital gain on the sale of shares of M/s. Rander Corporation Ltd. The assessment was completed vide order dated

ANJU JHUNJHUNWALA,VARANASI vs. PCIT, VARANASI

In the result, appeal of the assessee is allowed

ITA 198/VNS/2019[2015-2016]Status: DisposedITAT Varanasi07 Dec 2023AY 2015-2016
Section 143(3)Section 263

119/- on sale of shares to M/s. Rander Corporation Ltd. The assessee has filed return of income on 30/07/2014 declaring total income of Rs.7,30,510/-. The case was selected for compulsory scrutiny on the precise issue of examining long term capital gain on the sale of shares of M/s. Rander Corporation Ltd. The assessment was completed vide order dated

VINOD KUMAR SARAF HUF,GORAKHPUR vs. PCIT,, GORAKHPUR

In the result, appeal of the assessee is allowed

ITA 112/VNS/2020[2015-2016]Status: DisposedITAT Varanasi07 Dec 2023AY 2015-2016
Section 143(3)Section 263

119/- on sale of shares to M/s. Rander Corporation Ltd. The assessee has filed return of income on 30/07/2014 declaring total income of Rs.7,30,510/-. The case was selected for compulsory scrutiny on the precise issue of examining long term capital gain on the sale of shares of M/s. Rander Corporation Ltd. The assessment was completed vide order dated

GOPI KRISHNA VINOD KUMAR HUF,GORAKHPUR vs. PCIT,, GORAKHPUR

In the result, appeal of the assessee is allowed

ITA 111/VNS/2020[2015-2016]Status: DisposedITAT Varanasi07 Dec 2023AY 2015-2016
Section 143(3)Section 263

119/- on sale of shares to M/s. Rander Corporation Ltd. The assessee has filed return of income on 30/07/2014 declaring total income of Rs.7,30,510/-. The case was selected for compulsory scrutiny on the precise issue of examining long term capital gain on the sale of shares of M/s. Rander Corporation Ltd. The assessment was completed vide order dated

SARVESH KUMAR AGARWAL HUF,VARANASI vs. PCIT,, VARANASI

In the result, appeal of the assessee is allowed

ITA 252/VNS/2019[2015-2016]Status: DisposedITAT Varanasi07 Dec 2023AY 2015-2016
Section 143(3)Section 263

119/- on sale of shares to M/s. Rander Corporation Ltd. The assessee has filed return of income on 30/07/2014 declaring total income of Rs.7,30,510/-. The case was selected for compulsory scrutiny on the precise issue of examining long term capital gain on the sale of shares of M/s. Rander Corporation Ltd. The assessment was completed vide order dated