(a) Improvement Trust v. Ujagar Singh

326 ITR 123High Court2010#7406 most cited

What is (a) Improvement Trust v. Ujagar Singh authority for?

A delay in filing an appeal can be condoned if there was a reasonable or sufficient cause beyond the appellant's control.

15

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2018 to 2022.

Also referred to as

Improvement Trust v. Ujagar Singh · delay in filing appeal · condonation of delay · reasonable cause · sufficient cause · beyond control of appellant · limitation period · filing appeal late · tax appeal

Also reported as

191 Taxmann 291

Judgments citing (a) Improvement Trust v. Ujagar Singh

AO (SC), Avvnl, Sikar vs. Assistant Commissioner of Income Tax, CPC (TDS), Ghajiabad

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

ITA 1349/JPR/2018[2013-14 , 24Q]Status: DisposedITAT Jaipur14 Feb 2022
For Appellant: Shri Ankur Salgia (CA)For Respondent: Smt. Monisha Choudhary (JCIT)
Section 1Section 200ASection 234Section 234ESection 250

…se beyond the control of the appellant which has resulted into delay in submission of appeal, if any. 5. The appellant cite judgments in support of his contention:- (a) Improvement Trust v. Ujagar Singh [2010] 6 SCC 786. (b) Poonja Arcade v. Asstt. CIT [2010] 326 ITR 123/191 Taxman 291 (Kar.) (c) Vedabai Vaijayanatabai Baburao Patil v. Shantaram Baburao Patii [2002] 253 ITR 798/122 Taxman 114 (SC) In view of the fact that the appeal was filed after the limitation period but the same was due to the reason beyond the control of the appellant/applicant, it is requested that delay in filing the appeal be condoned. Al…

Sub Treasury Officer, Asind, Bhilwara vs. DCIT, CPC (TDS), Ghajiabad

In the result, all these appeals filed by the assessee are dismissed

ITA 1006/JPR/2019[2018-19 (24Q-4TH QTR.)]Status: DisposedITAT Jaipur11 Jun 2021
For Appellant: Shri Ankur Salagia (CA)For Respondent: Smt. Monisha Choudhary (Addl.CIT)

…d the control of the appellant which has resulted into delay in submission of appeal, if any. 5. The appellant cite judgment in case of in support of his contention: (a) Improvement Trust v. Ujagar Singh [2010] 6 SCC 786 (b) Poonja Arcade v. Asstt. CIT [2010] 326 ITR 123/191 Taxman 291 (Kar.) (c) Vedabai Vaijayanatabai Baburao Patil v. Shantaram Baburao Patil [2002] 253 ITR 798/122 Taxman 114 (SC) In view of the fact that the appeal was filed after the limitation period but the same was due to the reason beyond the control of the appellant/applicant, it is requested that delay in filing the appeal be condoned. Al…

Sub Treasury Officer, Asind, Bhilwara vs. DCIT, CPC (TDS), Ghajiabad

In the result, all these appeals filed by the assessee are dismissed

ITA 1005/JPR/2019[2018-19 (24Q-3rd Qtr.)]Status: DisposedITAT Jaipur11 Jun 2021
For Appellant: Shri Ankur Salagia (CA)For Respondent: Smt. Monisha Choudhary (Addl.CIT)

…d the control of the appellant which has resulted into delay in submission of appeal, if any. 5. The appellant cite judgment in case of in support of his contention: (a) Improvement Trust v. Ujagar Singh [2010] 6 SCC 786 (b) Poonja Arcade v. Asstt. CIT [2010] 326 ITR 123/191 Taxman 291 (Kar.) (c) Vedabai Vaijayanatabai Baburao Patil v. Shantaram Baburao Patil [2002] 253 ITR 798/122 Taxman 114 (SC) In view of the fact that the appeal was filed after the limitation period but the same was due to the reason beyond the control of the appellant/applicant, it is requested that delay in filing the appeal be condoned. Al…

Sub Treasury Officer, Asind, Bhilwara vs. DCIT, CPC (TDS), Ghajiabad

In the result, all these appeals filed by the assessee are dismissed

ITA 1004/JPR/2019[2017-18 (24Q-4TH QTR.)]Status: DisposedITAT Jaipur11 Jun 2021
For Appellant: Shri Ankur Salagia (CA)For Respondent: Smt. Monisha Choudhary (Addl.CIT)

…d the control of the appellant which has resulted into delay in submission of appeal, if any. 5. The appellant cite judgment in case of in support of his contention: (a) Improvement Trust v. Ujagar Singh [2010] 6 SCC 786 (b) Poonja Arcade v. Asstt. CIT [2010] 326 ITR 123/191 Taxman 291 (Kar.) (c) Vedabai Vaijayanatabai Baburao Patil v. Shantaram Baburao Patil [2002] 253 ITR 798/122 Taxman 114 (SC) In view of the fact that the appeal was filed after the limitation period but the same was due to the reason beyond the control of the appellant/applicant, it is requested that delay in filing the appeal be condoned. Al…

Sub Treasury Officer, Asind, Bhilwara vs. DCIT, CPC (TDS), Ghajiabad

In the result, all these appeals filed by the assessee are dismissed

ITA 1003/JPR/2019[2016-17 (24Q-4qQtr)]Status: DisposedITAT Jaipur11 Jun 2021
For Appellant: Shri Ankur Salagia (CA)For Respondent: Smt. Monisha Choudhary (Addl.CIT)

…d the control of the appellant which has resulted into delay in submission of appeal, if any. 5. The appellant cite judgment in case of in support of his contention: (a) Improvement Trust v. Ujagar Singh [2010] 6 SCC 786 (b) Poonja Arcade v. Asstt. CIT [2010] 326 ITR 123/191 Taxman 291 (Kar.) (c) Vedabai Vaijayanatabai Baburao Patil v. Shantaram Baburao Patil [2002] 253 ITR 798/122 Taxman 114 (SC) In view of the fact that the appeal was filed after the limitation period but the same was due to the reason beyond the control of the appellant/applicant, it is requested that delay in filing the appeal be condoned. Al…

Govt. Senior Upadhayay Sanskrit School, Sewar, Ajmer vs. Assistant Commissioner of Income Tax, CPC (TDS), Ghajiabad

In the result, all these appeals filed by the assessee are dismissed as withdrawn

ITA 1425/JPR/2018[2013-14 (24Q, 4RD QTR)]Status: DisposedITAT Jaipur17 Mar 2021
For Appellant: Form-3 filedFor Respondent: Smt. Monisha Choudhary (Addl.CIT)

…he control of the appellant which has resulted into delay in submission of appeal, if any. 5. The appellant cite judgment in case of in support of his contention: (a) Improvement Trust v. Ujagar Singh [2010] 6 SCC 786 (b) Poonja Arcade v. Asstt. CIT [2010] 326 ITR 123/191 Taxman 291 (Kar.) (c) Vedabai Vaijayanatabai Baburao Patil v. Shantaram Baburao Patil [2002] 253 ITR 798/122 Taxman 114 (SC) In view of the fact that the appeal was filed after the limitation period but the same was due to the reason beyond the control of the appellant/applicant, it is requested that delay in filing the appeal be condoned.…

Govt. Senior Upadhayay Sanskrit School, Sewar, Ajmer vs. Assistant Commissioner of Income Tax, CPC (TDS), Ghajiabad

In the result, all these appeals filed by the assessee are dismissed as withdrawn

ITA 1424/JPR/2018[2013-14 (24Q, 3RD QTR)]Status: DisposedITAT Jaipur17 Mar 2021
For Appellant: Form-3 filedFor Respondent: Smt. Monisha Choudhary (Addl.CIT)

…he control of the appellant which has resulted into delay in submission of appeal, if any. 5. The appellant cite judgment in case of in support of his contention: (a) Improvement Trust v. Ujagar Singh [2010] 6 SCC 786 (b) Poonja Arcade v. Asstt. CIT [2010] 326 ITR 123/191 Taxman 291 (Kar.) (c) Vedabai Vaijayanatabai Baburao Patil v. Shantaram Baburao Patil [2002] 253 ITR 798/122 Taxman 114 (SC) In view of the fact that the appeal was filed after the limitation period but the same was due to the reason beyond the control of the appellant/applicant, it is requested that delay in filing the appeal be condoned.…

Govt. Senior Upadhayay Sanskrit School, Sewar, Ajmer vs. Assistant Commissioner of Income Tax, CPC (TDS), Ghajiabad

In the result, all these appeals filed by the assessee are dismissed as withdrawn

ITA 1423/JPR/2018[2013-14 (24q, 2ND QTR)]Status: DisposedITAT Jaipur17 Mar 2021
For Appellant: Form-3 filedFor Respondent: Smt. Monisha Choudhary (Addl.CIT)

…he control of the appellant which has resulted into delay in submission of appeal, if any. 5. The appellant cite judgment in case of in support of his contention: (a) Improvement Trust v. Ujagar Singh [2010] 6 SCC 786 (b) Poonja Arcade v. Asstt. CIT [2010] 326 ITR 123/191 Taxman 291 (Kar.) (c) Vedabai Vaijayanatabai Baburao Patil v. Shantaram Baburao Patil [2002] 253 ITR 798/122 Taxman 114 (SC) In view of the fact that the appeal was filed after the limitation period but the same was due to the reason beyond the control of the appellant/applicant, it is requested that delay in filing the appeal be condoned.…

Aen, Rural, Avvnl, Kishangarh vs. DCIT, CPC(TDS), Ghaziabad

In the result, this appeal filed by the assessee is dismissed as withdrawn

ITA 16/JPR/2020[2015-16 (24Q, 4TH QTR)]Status: DisposedITAT Jaipur03 Mar 2021

Bench: The Tribunal In Order For Him To Take Appropriate Action Under Vivad Se Vishwas Scheme & It Was Therefore Requested To Consider The Assessee’S Condonation Application.

For Appellant: Shri Ankur Salagia (CA)For Respondent: Smt. Rooni Paul (Addl.CIT)

…he control of the appellant which has resulted into delay in submission of appeal, if any. 5. The appellant cite judgment in case of in support of his contention: (a) Improvement Trust v. Ujagar Singh [2010] 6 SCC 786 (b) Poonja Arcade v. Asstt. CIT [2010] 326 ITR 123/191 Taxman 291 (Kar.) (c) Vedabai Vaijayanatabai Baburao Patil v. Shantaram Baburao Patil [2002] 253 ITR 798/122 Taxman 11 4 (SC) In view of the fact that the appeal was filed after the limitation period but the same was due to the reason beyond the control of the appellant/applicant, it is requested that delay in filing the appeal be condoned.…

Pr. Commissioner of Income Tax-4 vs. Rajkumar C (HUF)

In the result, the order passed by the

ITA/503/2016HC Karnataka11 Jan 2021

Bench: ALOK ARADHE,R. NATARAJ

Section 143(3)Section 147Section 148Section 150Section 153Section 260Section 260A

…ance has been placed on 'MAHADEO PRASAD RAIS (DECD) VS. INCOME TAX OFFICER & ANR.', (1991) 192 ITR 402, 'COMMISSIONER OF INCOME TAX VS. FARUK ANVAR COMPANY', (1993) 199 ITR 433, 'POONJA ARCADE VS. ASSISTANT COMMISSIONER OF INCOME TAX', (2010) 326 ITR 123, 'KALYAN ALA BAROT VS. M.H.RATHOD', (2010) 328 ITR 521, 'R.B.BANSILAL ABIRCHAND FIRM VS. 10 COMMISSIONER OF INCOME TAX', (1968) 70 ITR 74, 'INCOME TAX OFFICER VS. BACHU LAL KAPOOR', (1966) 60 ITR 74, 'COMMISSIONER OF INCOME TAX VS. ABDUL KHADER AHMED', (2006) 285 ITR 57. 7. On the other hand, learned counsel for the assess…

Assistant Engineer (O&M) Avvnl, Shrimadhopur vs. Assistant Commissioner of Income Tax, CPC, (TDS), Ghaziabad

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

ITA 409/JPR/2018[2016-17 (24Q, 2ND QTR.)]Status: DisposedITAT Jaipur21 May 2018
For Appellant: Shri Ankur Salgia (CA)For Respondent: Shri Prithvi Raj Meena (Addl.CIT)
Section 1Section 200ASection 200A(1)Section 234Section 234E

…traced out the present appeals were filed. The ld. A/R of the assessee has relied upon the decision of Hon’ble Supreme Court in the case of State of Bihar vs. Kamshewar Prasad Singh, AIR 2000 SC 2006 as well as in the case of Poonja Arcade vs. Asstt. CIT, 326 ITR 123 of Hon’ble Karnataka High Court. He has also relied upon the decision of Hon’ble Supreme Court in the case of Vedabai Vaijayanatabai Baburao Patil vs. Shantaram Baburao Patil, 253 ITR 798 (SC). Thus the ld. A/R has submitted that the delay in filing the appeals may be condoned and the appeals may be disposed off on merits. 3.1. On the other ha…

Assistant Engineer (O&M) Avvnl, Shrimadhopur vs. Assistant Commissioner of Income Tax, CPC, (TDS), Ghaziabad

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

ITA 405/JPR/2018[2016-17 24Q1]Status: DisposedITAT Jaipur21 May 2018
For Appellant: Shri Ankur Salgia (CA)For Respondent: Shri Prithvi Raj Meena (Addl.CIT)
Section 1Section 200ASection 200A(1)Section 234Section 234E

…traced out the present appeals were filed. The ld. A/R of the assessee has relied upon the decision of Hon’ble Supreme Court in the case of State of Bihar vs. Kamshewar Prasad Singh, AIR 2000 SC 2006 as well as in the case of Poonja Arcade vs. Asstt. CIT, 326 ITR 123 of Hon’ble Karnataka High Court. He has also relied upon the decision of Hon’ble Supreme Court in the case of Vedabai Vaijayanatabai Baburao Patil vs. Shantaram Baburao Patil, 253 ITR 798 (SC). Thus the ld. A/R has submitted that the delay in filing the appeals may be condoned and the appeals may be disposed off on merits. 3.1. On the other ha…

Assistant Engineer, Avvnl, Shrimadhopur vs. Assistant Commissioner of Income Tax, CPC, (TDS), Ghaziabad

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

ITA 361/JPR/2018[2014-15 (24 - Q-1)]Status: DisposedITAT Jaipur21 May 2018
For Appellant: Shri Ankur Salgia (CA)For Respondent: Smt. Seema Meena (Addl.CIT)
Section 1Section 200A(1)Section 234E

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, JAIPUR Jh fot; iky jkWo] U;kf;d lnL; ,oa Jh HkkxpUn] ys[kk lnL; ds le{k BEFORE: SHRI VIJAY PAL RAO, JM AND SHRI BHAGCHAND, AM vk;dj vihy la-@ITA Nos. 359, 360 & 361/JP/2018 fu/kZkj.k o"kZ@Assessment Years : 2013-14 24Q2 & 24Q4 and 2014-15 24Q1. cuke The AEN (O&M), The ACIT, CPC, Vs. Ajmer Vidhyut Vitaran Nigam Ltd., (TDS), Srimadhopur. Ghaziabad. LFkk;h ys[kk la-@thvkbZvkj la-@PAN No. /TAN No. JDHA 03463 F vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri Ankur Salgia (CA) jktLo dh vks…

Assistant Engineer, Avvnl, Shrimadhopur vs. Assistant Commissioner of Income Tax, CPC, (TDS), Ghaziabad

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

ITA 359/JPR/2018[2013-14-24Q-2]Status: DisposedITAT Jaipur21 May 2018
For Appellant: Shri Ankur Salgia (CA)For Respondent: Smt. Seema Meena (Addl.CIT)
Section 1Section 200A(1)Section 234E

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, JAIPUR Jh fot; iky jkWo] U;kf;d lnL; ,oa Jh HkkxpUn] ys[kk lnL; ds le{k BEFORE: SHRI VIJAY PAL RAO, JM AND SHRI BHAGCHAND, AM vk;dj vihy la-@ITA Nos. 359, 360 & 361/JP/2018 fu/kZkj.k o"kZ@Assessment Years : 2013-14 24Q2 & 24Q4 and 2014-15 24Q1. cuke The AEN (O&M), The ACIT, CPC, Vs. Ajmer Vidhyut Vitaran Nigam Ltd., (TDS), Srimadhopur. Ghaziabad. LFkk;h ys[kk la-@thvkbZvkj la-@PAN No. /TAN No. JDHA 03463 F vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri Ankur Salgia (CA) jktLo dh vks…

Assistant Engineer, Avvnl, Shrimadhopur vs. Assistant Commissioner of Income Tax, CPC, (TDS), Ghaziabad

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

ITA 360/JPR/2018[2013-14 (24q-4)]Status: DisposedITAT Jaipur21 May 2018
For Appellant: Shri Ankur Salgia (CA)For Respondent: Smt. Seema Meena (Addl.CIT)
Section 1Section 200A(1)Section 234E

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, JAIPUR Jh fot; iky jkWo] U;kf;d lnL; ,oa Jh HkkxpUn] ys[kk lnL; ds le{k BEFORE: SHRI VIJAY PAL RAO, JM AND SHRI BHAGCHAND, AM vk;dj vihy la-@ITA Nos. 359, 360 & 361/JP/2018 fu/kZkj.k o"kZ@Assessment Years : 2013-14 24Q2 & 24Q4 and 2014-15 24Q1. cuke The AEN (O&M), The ACIT, CPC, Vs. Ajmer Vidhyut Vitaran Nigam Ltd., (TDS), Srimadhopur. Ghaziabad. LFkk;h ys[kk la-@thvkbZvkj la-@PAN No. /TAN No. JDHA 03463 F vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri Ankur Salgia (CA) jktLo dh vks…

(a) Improvement Trust v. Ujagar Singh (326 ITR 123) — Cited in 15 Judgments | BharatTax