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1,329 results for “condonation of delay”+ Section 80P(2)(a)clear

Sorted by relevance

Pune224Mumbai220Chennai178Bangalore146Cochin131Panaji62Kolkata48Ahmedabad44Hyderabad30Raipur29Delhi29Jaipur28Nagpur26Visakhapatnam20Chandigarh20Lucknow19Indore17Karnataka16Surat16Rajkot13Patna4Jabalpur2Calcutta2Jodhpur1Amritsar1Guwahati1Agra1SC1

Key Topics

Section 80P195Section 80P(2)(d)137Deduction89Section 143(1)76Section 80P(2)(a)72Section 143(3)65Condonation of Delay51Section 25041Section 139(1)37Addition to Income

ADIM JATI SEWA SAHKARI SAMITI MYDT JOBAT,ALIRAJPUR vs. FACELESS ASSESSMENT OFFICER, ALIRAJPUR

ITA 663/IND/2025[2020-21]Status: DisposedITAT Indore27 Mar 2026AY 2020-21

Bench: Shri B.M. Biyani & Shri Paresh M. Joshiadim Jati Sewa Sahkari Samiti National Faceless बनाम/ Mydt., Assessment Centre Vs. 01, Jobat, Jobat, Delhi Alirajpur (Assessee/Appellant) (Revenue/Respondent) Pan: Aaala0577E Assessee By Shri P.D. Nagar, Ar Revenue By Shri Ashish Porwal, Sr. Dr

Section 143(3)Section 253(5)Section 80P(2)(d)Section 80P(4)

2 SCC 387 that whenever substantial justice and technical considerations are opposed to each other, the cause of substantial justice must be preferred by adopting a justice-oriented approach. Thus, taking into account the facts of case, the provision of section 253(5) and the decision of Hon’ble Supreme Court, we take a judicious view, condone delay, admit appeal

DY. COMMISSIONER OF INCOME TAX, SATARA CIRCLE, SATARA, SATARA vs. SHRI SIDDHANATH NAGARI SAHAKARI PATSANSTHA MARYA DAHIWADI, TAL. MAN SATARA

Showing 1–20 of 1,329 · Page 1 of 67

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34
Section 15425
Limitation/Time-bar21

In the result, the appeal of the Revenue in ITA No

ITA 1800/PUN/2025[2018-19]Status: DisposedITAT Pune18 Dec 2025AY 2018-19
For Appellant: \nShri R.C. DoshiFor Respondent: \nShri S. Sadananda Singh
Section 133(6)Section 143(3)Section 2(19)Section 80PSection 80P(2)(a)

section 80P(2)(d) in respect of interest\n/dividend received by a co-operative society from its investments in another co-\noperative society. He relied on the following decisions :\na. Hon'ble Gujarat High Court in case of Surat Vankar Sahakari Sangh Ltd. Vs\nACIT (421 ITR 134).\nb. Hon'ble Karnataka High Court in case of PCIT vs Totagurs

DY. COMMISSIONER OF INCOME TAX, SATARA CIRCLE, SATARA, SATARA vs. SHRI SIDDHANATH NAGARI SAHAKARI PATSANSTHA MARYA DAHIWADI, MAN,SATARA

In the result, the appeal of the Revenue in ITA No

ITA 1801/PUN/2025[2020-21]Status: DisposedITAT Pune18 Dec 2025AY 2020-21
For Appellant: \nDepartment by
Section 133(6)Section 143(3)Section 2(19)Section 80PSection 80P(2)(a)

section 80P(2)(d) in respect of interest\n/dividend received by a co-operative society from its investments in another co-\noperative society. He relied on the following decisions :\na. Hon'ble Gujarat High Court in case of Surat Vankar Sahakari Sangh Ltd. Vs\nACIT (421 ITR 134).\nb. Hon'ble Karnataka High Court in case of PCIT vs Totagurs

THE ADARSH MULTIPURPOSE CO-OPERATIVE SOCIETY,BELAGAVI vs. INCOME TAX OFFICER WARD 1-(2) , BELAGAVI, BELAGAVI

In the result, the appeal filed by the revenue is dismissed and twenty eight appeals filed by the assessee are partly allowed for statistical purpose in aforestated terms

ITA 245/PAN/2024[2016-17]Status: DisposedITAT Panaji28 Nov 2025AY 2016-17

Bench: Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

2. Delay in filing the appeals before the Hon’ble Tribunal in following appeals as under: ITA.No.190/PAN/2024,ITA.No.153/PAN/2024,ITA.No.144/PAN/ 2024, ITA.No.180/PAN/2024 and ITA.No.179/PAN/2024. At the time of hearing, it was brought to the knowledge of the bench, that there is ordinate delay in filing these appeals before the Hon’ble Tribunal and the assessee

SAMARTH URBAN CO-OPERATIVE CREDIT SOCIETY LTD,BELGAUM vs. PR. COMMISSIONER OF INCOME TAX , BELAGAVI

In the result, the appeal filed by the revenue is dismissed and twenty eight appeals filed by the assessee are partly allowed for statistical purpose in aforestated terms

ITA 152/PAN/2024[2020-21]Status: DisposedITAT Panaji28 Nov 2025AY 2020-21

Bench: Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

2. Delay in filing the appeals before the Hon’ble Tribunal in following appeals as under: ITA.No.190/PAN/2024,ITA.No.153/PAN/2024,ITA.No.144/PAN/ 2024, ITA.No.180/PAN/2024 and ITA.No.179/PAN/2024. At the time of hearing, it was brought to the knowledge of the bench, that there is ordinate delay in filing these appeals before the Hon’ble Tribunal and the assessee

VIVIDODDSHESHA PRATHAMIK GRAMEEN KRUSHI SAHAKARI SANGH NIYAMIT SOUDATTI,SOUDATTI vs. INCOME TAX OFFICER WARD-4, BELGAUM, BELGAUM

In the result, the appeal filed by the revenue is dismissed and twenty eight appeals filed by the assessee are partly allowed for statistical purpose in aforestated terms

ITA 27/PAN/2025[2017-18]Status: DisposedITAT Panaji28 Nov 2025AY 2017-18

Bench: Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

2. Delay in filing the appeals before the Hon’ble Tribunal in following appeals as under: ITA.No.190/PAN/2024,ITA.No.153/PAN/2024,ITA.No.144/PAN/ 2024, ITA.No.180/PAN/2024 and ITA.No.179/PAN/2024. At the time of hearing, it was brought to the knowledge of the bench, that there is ordinate delay in filing these appeals before the Hon’ble Tribunal and the assessee

KAIGA PROJECT EMPLOYEES THRIFT AND CREDIT SOCIETY,KARWAR vs. INCOME TAX OFFICER, WARD - 2, KARWAR

In the result, the appeal filed by the revenue is dismissed and twenty eight appeals filed by the assessee are partly allowed for statistical purpose in aforestated terms

ITA 62/PAN/2025[2015-16]Status: DisposedITAT Panaji28 Nov 2025AY 2015-16

Bench: Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

2. Delay in filing the appeals before the Hon’ble Tribunal in following appeals as under: ITA.No.190/PAN/2024,ITA.No.153/PAN/2024,ITA.No.144/PAN/ 2024, ITA.No.180/PAN/2024 and ITA.No.179/PAN/2024. At the time of hearing, it was brought to the knowledge of the bench, that there is ordinate delay in filing these appeals before the Hon’ble Tribunal and the assessee

VPK URBAN CO-OPERATIVE CREDIT SOCIETY,MARDOL, PONDA vs. INCOME TAX OFFICER, PANAJI

In the result, the appeal filed by the revenue is dismissed and twenty eight appeals filed by the assessee are partly allowed for statistical purpose in aforestated terms

ITA 285/PAN/2024[2016-17]Status: DisposedITAT Panaji28 Nov 2025AY 2016-17

Bench: Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

2. Delay in filing the appeals before the Hon’ble Tribunal in following appeals as under: ITA.No.190/PAN/2024,ITA.No.153/PAN/2024,ITA.No.144/PAN/ 2024, ITA.No.180/PAN/2024 and ITA.No.179/PAN/2024. At the time of hearing, it was brought to the knowledge of the bench, that there is ordinate delay in filing these appeals before the Hon’ble Tribunal and the assessee

HAVYAKA CREDIT SOUHARDA SAHAKARI NIYAMITA,KUMTA vs. INCOME TAX OFFICER, KARWAR

In the result, the appeal filed by the revenue is dismissed and twenty eight appeals filed by the assessee are partly allowed for statistical purpose in aforestated terms

ITA 36/PAN/2025[2014-15]Status: DisposedITAT Panaji28 Nov 2025AY 2014-15

Bench: Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

2. Delay in filing the appeals before the Hon’ble Tribunal in following appeals as under: ITA.No.190/PAN/2024,ITA.No.153/PAN/2024,ITA.No.144/PAN/ 2024, ITA.No.180/PAN/2024 and ITA.No.179/PAN/2024. At the time of hearing, it was brought to the knowledge of the bench, that there is ordinate delay in filing these appeals before the Hon’ble Tribunal and the assessee

SHRI JAI JINENDRA CREDIT SOUHARDA SAHAKARI LIMITED,BELAGAVI vs. INCOME TAX OFFICER WARD 1 NIPANI, BELAGAVI

In the result, the appeal filed by the revenue is dismissed and twenty eight appeals filed by the assessee are partly allowed for statistical purpose in aforestated terms

ITA 40/PAN/2025[2017-2018]Status: DisposedITAT Panaji28 Nov 2025AY 2017-2018

Bench: Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

2. Delay in filing the appeals before the Hon’ble Tribunal in following appeals as under: ITA.No.190/PAN/2024,ITA.No.153/PAN/2024,ITA.No.144/PAN/ 2024, ITA.No.180/PAN/2024 and ITA.No.179/PAN/2024. At the time of hearing, it was brought to the knowledge of the bench, that there is ordinate delay in filing these appeals before the Hon’ble Tribunal and the assessee

SHRI JAI JINENDRA SOUHARDA SAHAKARI SANGH NIYAMIT,BELAGAVI vs. NATIONAL E ASSESSMENT CENTRE, BELAGAVI

In the result, the appeal filed by the revenue is dismissed and twenty eight appeals filed by the assessee are partly allowed for statistical purpose in aforestated terms

ITA 41/PAN/2025[2018-2019]Status: DisposedITAT Panaji28 Nov 2025AY 2018-2019

Bench: Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

2. Delay in filing the appeals before the Hon’ble Tribunal in following appeals as under: ITA.No.190/PAN/2024,ITA.No.153/PAN/2024,ITA.No.144/PAN/ 2024, ITA.No.180/PAN/2024 and ITA.No.179/PAN/2024. At the time of hearing, it was brought to the knowledge of the bench, that there is ordinate delay in filing these appeals before the Hon’ble Tribunal and the assessee

BASAV SOUHARDA CREDIT SAHAKARI NIYAMIT BAILHONGAL,BAILHONGALA vs. INCOME TAX OFFICER NATIONAL E ASSESSMENT CENTER, BELAGAVI

In the result, the appeal filed by the revenue is dismissed and twenty eight appeals filed by the assessee are partly allowed for statistical purpose in aforestated terms

ITA 190/PAN/2024[2020-2021]Status: DisposedITAT Panaji28 Nov 2025AY 2020-2021

Bench: Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

2. Delay in filing the appeals before the Hon’ble Tribunal in following appeals as under: ITA.No.190/PAN/2024,ITA.No.153/PAN/2024,ITA.No.144/PAN/ 2024, ITA.No.180/PAN/2024 and ITA.No.179/PAN/2024. At the time of hearing, it was brought to the knowledge of the bench, that there is ordinate delay in filing these appeals before the Hon’ble Tribunal and the assessee

AKSHAYA CO-OPERATIVE CREDIT SOCIETY LIMITED,KARWAR vs. INCOME TAX OFFICER, WARD - 1(1), KARWAR

In the result, the appeal filed by the revenue is dismissed and twenty eight appeals filed by the assessee are partly allowed for statistical purpose in aforestated terms

ITA 158/PAN/2023[2014-15]Status: DisposedITAT Panaji28 Nov 2025AY 2014-15

Bench: Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

2. Delay in filing the appeals before the Hon’ble Tribunal in following appeals as under: ITA.No.190/PAN/2024,ITA.No.153/PAN/2024,ITA.No.144/PAN/ 2024, ITA.No.180/PAN/2024 and ITA.No.179/PAN/2024. At the time of hearing, it was brought to the knowledge of the bench, that there is ordinate delay in filing these appeals before the Hon’ble Tribunal and the assessee

AKSHAYA CO-OPERATIVE CREDIT SOCIETY LIMITED,KARWAR vs. INCOME TAX OFFICER, WARD 1(1), KARWAR

In the result, the appeal filed by the revenue is dismissed and twenty eight appeals filed by the assessee are partly allowed for statistical purpose in aforestated terms

ITA 159/PAN/2023[2017-18]Status: DisposedITAT Panaji28 Nov 2025AY 2017-18

Bench: Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

2. Delay in filing the appeals before the Hon’ble Tribunal in following appeals as under: ITA.No.190/PAN/2024,ITA.No.153/PAN/2024,ITA.No.144/PAN/ 2024, ITA.No.180/PAN/2024 and ITA.No.179/PAN/2024. At the time of hearing, it was brought to the knowledge of the bench, that there is ordinate delay in filing these appeals before the Hon’ble Tribunal and the assessee

VARDHAMAN URBAN CO-OP CREDIT SOCIETY LTD,BELGAUM vs. INCOME TAX OFFICER WARD 4 BELGAUM, BELGAUM

In the result, the appeal filed by the revenue is dismissed and twenty eight appeals filed by the assessee are partly allowed for statistical purpose in aforestated terms

ITA 42/PAN/2025[2017-2018]Status: DisposedITAT Panaji28 Nov 2025AY 2017-2018

Bench: Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

2. Delay in filing the appeals before the Hon’ble Tribunal in following appeals as under: ITA.No.190/PAN/2024,ITA.No.153/PAN/2024,ITA.No.144/PAN/ 2024, ITA.No.180/PAN/2024 and ITA.No.179/PAN/2024. At the time of hearing, it was brought to the knowledge of the bench, that there is ordinate delay in filing these appeals before the Hon’ble Tribunal and the assessee

HAVYAKA CREDIT SOUHARDA SAHAKARI NIYAMITA,KUMTA vs. INCOME TAX OFFICER WARD-2 KARWAR, KARWAR

In the result, the appeal filed by the revenue is dismissed and twenty eight appeals filed by the assessee are partly allowed for statistical purpose in aforestated terms

ITA 60/PAN/2025[2017-18]Status: DisposedITAT Panaji28 Nov 2025AY 2017-18

Bench: Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

2. Delay in filing the appeals before the Hon’ble Tribunal in following appeals as under: ITA.No.190/PAN/2024,ITA.No.153/PAN/2024,ITA.No.144/PAN/ 2024, ITA.No.180/PAN/2024 and ITA.No.179/PAN/2024. At the time of hearing, it was brought to the knowledge of the bench, that there is ordinate delay in filing these appeals before the Hon’ble Tribunal and the assessee

SHRI BASAVESHWAR URBAN CO OPERATIVE CREDIT SOCIETY LTD,BELAGAVI vs. INCOME TAX OFFICER NATIONAL E ASSESSMENT, BELAGAVI

In the result, the appeal filed by the revenue is dismissed and twenty eight appeals filed by the assessee are partly allowed for statistical purpose in aforestated terms

ITA 180/PAN/2024[2020-2021]Status: DisposedITAT Panaji28 Nov 2025AY 2020-2021

Bench: Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

2. Delay in filing the appeals before the Hon’ble Tribunal in following appeals as under: ITA.No.190/PAN/2024,ITA.No.153/PAN/2024,ITA.No.144/PAN/ 2024, ITA.No.180/PAN/2024 and ITA.No.179/PAN/2024. At the time of hearing, it was brought to the knowledge of the bench, that there is ordinate delay in filing these appeals before the Hon’ble Tribunal and the assessee

KUMTA ADIKE MARATA SOPUHARDA SAHAKARI SANGH NIYAMIT,KUMTA vs. INCOME TAX OFFICER, WARD - 2, KARWAR

In the result, the appeal filed by the revenue is dismissed and twenty eight appeals filed by the assessee are partly allowed for statistical purpose in aforestated terms

ITA 153/PAN/2024[2020-21]Status: DisposedITAT Panaji28 Nov 2025AY 2020-21

Bench: Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

2. Delay in filing the appeals before the Hon’ble Tribunal in following appeals as under: ITA.No.190/PAN/2024,ITA.No.153/PAN/2024,ITA.No.144/PAN/ 2024, ITA.No.180/PAN/2024 and ITA.No.179/PAN/2024. At the time of hearing, it was brought to the knowledge of the bench, that there is ordinate delay in filing these appeals before the Hon’ble Tribunal and the assessee

SHRI BASAVESHWAR URBAN CO OPERATIVE CREDIT SOCIETY LIMITED,BELAGAVI vs. INCOME TAX OFFICER NATIONAL E ASSESSMENT CENTRE, BELAGAVI

In the result, the appeal filed by the revenue is dismissed and twenty eight appeals filed by the assessee are partly allowed for statistical purpose in aforestated terms

ITA 179/PAN/2024[2018-2019]Status: DisposedITAT Panaji28 Nov 2025AY 2018-2019

Bench: Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

2. Delay in filing the appeals before the Hon’ble Tribunal in following appeals as under: ITA.No.190/PAN/2024,ITA.No.153/PAN/2024,ITA.No.144/PAN/ 2024, ITA.No.180/PAN/2024 and ITA.No.179/PAN/2024. At the time of hearing, it was brought to the knowledge of the bench, that there is ordinate delay in filing these appeals before the Hon’ble Tribunal and the assessee

SAMARTH URBAN CO-OPERATIVE CREDIT SOCIETY LTD,BELGAUM vs. PR COMMISSIONER OF INCOME TAX , BELAGAVI

In the result, the appeal filed by the revenue is dismissed and twenty eight appeals filed by the assessee are partly allowed for statistical purpose in aforestated terms

ITA 151/PAN/2024[2018-19]Status: DisposedITAT Panaji28 Nov 2025AY 2018-19

Bench: Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

2. Delay in filing the appeals before the Hon’ble Tribunal in following appeals as under: ITA.No.190/PAN/2024,ITA.No.153/PAN/2024,ITA.No.144/PAN/ 2024, ITA.No.180/PAN/2024 and ITA.No.179/PAN/2024. At the time of hearing, it was brought to the knowledge of the bench, that there is ordinate delay in filing these appeals before the Hon’ble Tribunal and the assessee