All India Primary Teachers Federation v. DIT (Exemptions)

10 SOT 139Income Tax Appellate Tribunal2006#9965 most cited

What is All India Primary Teachers Federation v. DIT (Exemptions) authority for?

The acceptability of the explanation for delay, not the length of the delay itself, is the sole criterion for condoning it in tax appeals.

11

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2015 to 2025.

Also referred to as

All India Primary Teachers Federation v. DIT (Exemptions) · 10 SOT 139 · 93 TTJ 155 · ITAT · condonation of delay · acceptability of explanation · length of delay immaterial · tax appeals · appeal delay

Also reported as

93 TTJ 155

Sections most often in play

Section 142(1)Section 144Section 12AASection 143(2)Section 143(3)Section 147Section 1961Section 250(4)

Issues it is cited on

condonation of delayinterest

Judgments citing All India Primary Teachers Federation v. DIT (Exemptions)

Sudhir Yadav, Agra vs. Income Tax Officer, Ward-1(1)(5), Agra

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

ITA 82/AGR/2025[2012-13]Status: DisposedITAT Agra03 Apr 2025AY 2012-13

Bench: Shri Sunil Kumar Singh & Shri Brajesh Kumar Singh[Assessment Year: 2012-13]

Section 147

…in the process there was delay in obtaining assessment file from the old counsel and therefore the file could not be handed over to the new counsel well with in time. The files were handed over till 14.02.2025. 4. In the case of Angela J. Kazi vs. ITO (2006) 10 SOT 139 (Mum.) it was held as under: It must be remembered that in every case of delay their can be some lapse on the part of the litigant concerned but that alone is not enough to turn down the plea and to shut the doors against him. The length of delay is immaterial. It is the acceptability of the explanation that is the only criteria for condoning the…

Awadh Public Schol Academy, Lucknow vs. Income Tax Officer, Lucknow

In the result, the appeal of the assessee is dismissed as being barred by limitation

ITA 467/LKW/2012[2002-03]Status: DisposedITAT Lucknow07 Feb 2025AY 2002-03

Bench: Shri Kul Bharat & Shri Anadee Nath Misshraassessment Year: 2002-03 Awadh Public School Income Tax Officer V. Academy Range-V(1) 239-Leela Building, Senani Income Tax Office, Vihar, Raebareilly Road, Lucknow. Lucknow. Pan:Aaata7665H (Appellant) (Respondent) Appellant By: Shri Rakesh Garg, Adv Respondent By: Smt Namita S. Pandey, Cit(Dr) Date Of Hearing: 22 01 2025 Date Of Pronouncement: 07 02 2025 O R D E R

For Appellant: Shri Rakesh Garg, AdvFor Respondent: Smt Namita S. Pandey, CIT(DR)
Section 12A

…IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH “A”, LUCKNOW BEFORE SHRI KUL BHARAT, VICE PRESIDENT AND SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER Assessment Year: 2002-03 Awadh Public School Income Tax Officer v. Academy Range-V(1) 239-Leela Building, Senani Income Tax Office, Vihar, Raebareilly Road, Lucknow. Lucknow. PAN:AAATA7665H (Appellant) (Respondent) Appellant by: Shri Rakesh Garg, Adv Respondent by: Smt Namita S. Pandey, CIT(DR) Date of hearing: 22 01 2025 Date of pronouncement: 07 02 2025 O R D E R PER KUL BHARAT, VICE PRESIDENT.: This appeal, by the assessee is directed against the order of the…

Jagvir Singh Kuntal, Mathura vs. Income Tax Officer, Ward-1(3)(2), Mathura

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

ITA 68/AGR/2024[2017-18]Status: DisposedITAT Agra09 Jan 2025AY 2017-18

Bench: : Shri Ramit Kocharassessment Year: 2017-18

Section 143(2)Section 144Section 253(3)Section 69A

…application and affidavit. It was submitted that the assessee belongs to rural background and was not aware of strict compliance of filing of appeal with the Tribunal. Ld. Counsel relied upon decision of Mumbai ITAT in case of Angela J. Kazi vs. ITO (2006) 10 SOT 139 (Mum). He has also relied upon the decision of Hon’ble Supreme Court, Collector, Land Acquisition vs. Mst Katiji & Ors. (1987) 167 ITR 471 (SC) and 3 | P a g e the decision of Hon’ble Allahabad High Court in the case of Auto Centre vs. State of U.P. & Ors. (2005) 278 ITR 291 (All). Ld. Counsel for the assessee prayed that the delay of three day…

Subhash Chand Kasera, New Delhi vs. ITO Ward - 47(1), New Delhi

Ground of Appeal 2 and 3 are dismissed

ITA 4092/DEL/2019[2015-16]Status: DisposedITAT Delhi30 Apr 2024AY 2015-16

Bench: Sh. M. Balaganesh & Ms. Madhumita Roy

Section 142Section 143(3)Section 54Section 54F

…108 Taxmnan 227 (Delhi) (vii) Smt. V. A. Tharbai Vs. DCIT reported in 19 taxmann.com 276 (Chennai) (viii) K. Datta Vs. Income Tax Officer [2006] reported in 100 TTJ (Pune) 133 (ix) Angela J. Kazi Vs. Income Tax Officer, Ward- 27 (3), Mumbai [2006 reported in 10 SOT 139 (Mum) (x) Balraj Vs. Commissioner of Income Tax [2002] 123 Taxmann. 290 (Delhi) 4. However, relying upon the judgments passed by the Hon’ble Supreme Court in matter of Ram Bhau Mandeo Gajre Vs. Narayan Bapuji Dhgotra [2004] 8 SCC 614, the Ld. AO came to the finding that the purchase of property cannot be held to be valid so as to claim deduction…

Viswabharati Mutually Aided Co- Operative Credit Society Limited, Hyderabad vs. ITO Ward-4(3), Hyderabad

In the result, the appeal of assessee in ITA

ITA 364/HYD/2022[2015-16]Status: DisposedITAT Hyderabad13 Feb 2023AY 2015-16

Bench: Shri Rama Kanta Panda & Shri Laliet Kumar

For Appellant: Shri K.C. DevdasFor Respondent: Shri Kumar Adithya
Section 80P

…ns : • Vijay Vishin Meghani Vs. DCIT – 398 ITR 250 of Bombay High Court. • Royal Airways Lts Vs. Addl.CIT – 98 ITD 259 – Delhi High Court. • All India Primary Teachers Federation Vs. DIT (Exemptions), 93 TTJ 155 – Delhi High Court. • Angela J. Kazi Vs. ITO – 10 SOT 139 of Mumbai Tribunal. • Smt. Rameshwari Devi and another Vs. Sansar Chand and others – AIR 1986 Himachal Pradesh. • Nosegay Public School Management Committee Vs. CIT – 58 SOT 185 of Jodhpur Bench. • Sartorious Mechatronics India (P) Ltd. Vs. ACIT of ITAT, Bangalore Bench. 8. Per contra, the ld.DR has raised objection for remanding the matter back…

ITO Ward-4(3), Hyderabad vs. Viswabharati Mutually Aided Co- Operative Credit Society Limited, Hyderabad

In the result, the appeal of assessee in ITA

ITA 363/HYD/2022[2014-15]Status: DisposedITAT Hyderabad13 Feb 2023AY 2014-15

Bench: Shri Rama Kanta Panda & Shri Laliet Kumar

For Appellant: Shri K.C. DevdasFor Respondent: Shri Kumar Adithya
Section 80P

…ns : • Vijay Vishin Meghani Vs. DCIT – 398 ITR 250 of Bombay High Court. • Royal Airways Lts Vs. Addl.CIT – 98 ITD 259 – Delhi High Court. • All India Primary Teachers Federation Vs. DIT (Exemptions), 93 TTJ 155 – Delhi High Court. • Angela J. Kazi Vs. ITO – 10 SOT 139 of Mumbai Tribunal. • Smt. Rameshwari Devi and another Vs. Sansar Chand and others – AIR 1986 Himachal Pradesh. • Nosegay Public School Management Committee Vs. CIT – 58 SOT 185 of Jodhpur Bench. • Sartorious Mechatronics India (P) Ltd. Vs. ACIT of ITAT, Bangalore Bench. 8. Per contra, the ld.DR has raised objection for remanding the matter back…

Viswabharati Mutually Aided Co- Operative Credit Society Limited, Hyderabad vs. ITO Ward-4(3), Hyderabad

In the result, the appeal of assessee in ITA

ITA 362/HYD/2022[2013-14]Status: DisposedITAT Hyderabad13 Feb 2023AY 2013-14

Bench: Shri Rama Kanta Panda & Shri Laliet Kumar

For Appellant: Shri K.C. DevdasFor Respondent: Shri Kumar Adithya
Section 80P

…ns : • Vijay Vishin Meghani Vs. DCIT – 398 ITR 250 of Bombay High Court. • Royal Airways Lts Vs. Addl.CIT – 98 ITD 259 – Delhi High Court. • All India Primary Teachers Federation Vs. DIT (Exemptions), 93 TTJ 155 – Delhi High Court. • Angela J. Kazi Vs. ITO – 10 SOT 139 of Mumbai Tribunal. • Smt. Rameshwari Devi and another Vs. Sansar Chand and others – AIR 1986 Himachal Pradesh. • Nosegay Public School Management Committee Vs. CIT – 58 SOT 185 of Jodhpur Bench. • Sartorious Mechatronics India (P) Ltd. Vs. ACIT of ITAT, Bangalore Bench. 8. Per contra, the ld.DR has raised objection for remanding the matter back…

Viswabharati Mutually Aided Co- Operative Credit Society Limited, Hyderabad vs. ITO Ward-4(3), Hyderabad

In the result, the appeal of assessee in ITA

ITA 361/HYD/2022[2011-12]Status: DisposedITAT Hyderabad13 Feb 2023AY 2011-12

Bench: Shri Rama Kanta Panda & Shri Laliet Kumar

For Appellant: Shri K.C. DevdasFor Respondent: Shri Kumar Adithya
Section 80P

…ns : • Vijay Vishin Meghani Vs. DCIT – 398 ITR 250 of Bombay High Court. • Royal Airways Lts Vs. Addl.CIT – 98 ITD 259 – Delhi High Court. • All India Primary Teachers Federation Vs. DIT (Exemptions), 93 TTJ 155 – Delhi High Court. • Angela J. Kazi Vs. ITO – 10 SOT 139 of Mumbai Tribunal. • Smt. Rameshwari Devi and another Vs. Sansar Chand and others – AIR 1986 Himachal Pradesh. • Nosegay Public School Management Committee Vs. CIT – 58 SOT 185 of Jodhpur Bench. • Sartorious Mechatronics India (P) Ltd. Vs. ACIT of ITAT, Bangalore Bench. 8. Per contra, the ld.DR has raised objection for remanding the matter back…

Viswabharati Mutually Aided Co- Operative Credit Society Limited, Hyderabad vs. ITO, Ward-4(3), Hyderabad

In the result, the appeal of assessee in ITA

ITA 360/HYD/2022[2010-11]Status: DisposedITAT Hyderabad13 Feb 2023AY 2010-11

Bench: Shri Rama Kanta Panda & Shri Laliet Kumar

For Appellant: Shri K.C. DevdasFor Respondent: Shri Kumar Adithya
Section 80P

…ns : • Vijay Vishin Meghani Vs. DCIT – 398 ITR 250 of Bombay High Court. • Royal Airways Lts Vs. Addl.CIT – 98 ITD 259 – Delhi High Court. • All India Primary Teachers Federation Vs. DIT (Exemptions), 93 TTJ 155 – Delhi High Court. • Angela J. Kazi Vs. ITO – 10 SOT 139 of Mumbai Tribunal. • Smt. Rameshwari Devi and another Vs. Sansar Chand and others – AIR 1986 Himachal Pradesh. • Nosegay Public School Management Committee Vs. CIT – 58 SOT 185 of Jodhpur Bench. • Sartorious Mechatronics India (P) Ltd. Vs. ACIT of ITAT, Bangalore Bench. 8. Per contra, the ld.DR has raised objection for remanding the matter back…

DCIT-11(1)(2), Mumbai vs. M/S. Sangam India Ltd., Mumbai

Appeal stand dismissed whereas the assessee‟s appeal stands partly allowed for statistical purposes

ITA 1490/MUM/2019[2015-16]Status: DisposedITAT Mumbai26 Jul 2021AY 2015-16

Bench: Hon’Ble Shri Mahavir Singh, Vp & Hon’Ble Shri Manoj Kumar Aggarwal, Am (Hearing Through Video Conferencing Mode) आयकरअपील िं./ I.T.A. No.1490/Mum/2019 (धििाारण वर्ा / Assessment Year: 2015-16) Dcit-11(1)(2) M/S. Sangam India Ltd. Gf, Room No.1 306, „B‟ Wing बिाम/ Aaykar Bhavan, M.K. Road Dynasty Business Park Vs. Mumbai-400 020 J.B. Nagar, A.K. Road Andheri (E), Mumbai-400 059 स्थायीलेखा िं./ जीआइआर िं./ Pan/Gir No. Aaccs-0486-K (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : & Co No.01/Mum/2021 (धििाारण वर्ा / Assessment Year: 2015-16) M/S. Sangam India Ltd. Dcit-11(1)(2) 306, „B‟Wing Gf, Room No.1 बिाम/ Dynasty Business Park Aaykar Bhavan, M.K. Road Vs. J.B. Nagar, A.K. Road Mumbai-400 020 Andheri (E), Mumbai-400 059 स्थायीलेखा िं./ जीआइआर िं./ Pan/Gir No. Aaccs-0486-K (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : Assessee By : Shri Dharmesh Shah-Ld. Ar Revenue By : Shri Ajit Kumar Shrivastava-Ld. Cit-Dr ुनवाई की तारीख/ : 02/07/2021 Date Of Hearing घोषणा की तारीख / : 26/07/2021 Date Of Pronouncement

For Appellant: Shri Dharmesh Shah-Ld. ARFor Respondent: Shri Ajit Kumar Shrivastava-Ld
Section 2(24)

…igh Court in Sonerao Sadashivrao Patil & anr. V/s Godawaribai w/o Laxmansingh Gahirewar & ors. (1999;(2) Mh.L.J. 272) (v) Hon‟ble Gujarat High Court in Jayvansinh N Vaghela v. ITO (2013; 40 taxmann.com 491) (vi) Mumbai Tribunal in Angela J. Kazi v. ITO (2006; 10 SOT 139) (vii) Chandigarh Tribunal in Emsons Organics Ltd. v. DCIT (2020; 113 taxmann.com 269) 9 M/s Sangam India Limited Assessment Year: 2015-16 (viii) Mumbai Tribunal in Earthmetal Electricals (P.) Ltd. v. ITO (2005; 4 SOT 484) (ix) Mumbai Tribunal in Anand Kumar Jain V/s ITO (ITA No.4192/Mum/2012 dated 20/08/2019) (x) Mumbai Tribunal in National Bank…

Society for Human Transformation & Research (Trust), Delhi vs. ITO (E), New Delhi

In the result the appeal of the assessee is allowed

ITA 3416/DEL/2013[2008-09]Status: DisposedITAT Delhi08 Oct 2015AY 2008-09

Bench: Sh. G. C. Gupta, Hon’Ble & Sh. O.P.Kant

For Appellant: Sh. Pradeep Agarwal, CAFor Respondent: Smt. Sunita Kejriwal, CITDR
Section 12ASection 253(5)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’, NEW DELHI Before Sh. G. C. Gupta, Hon’ble Vice President And Sh. O.P.Kant, Accountant Member ITA No.2104/Del./2011 Society for Human Vs DIT (Exemptions) Plot No.15, 3rd Floor, Transformation and Research (Trust), 22, Aayakar Bhawan, Laxmi Vaishali, Pitampura, Nagar, District Centre, New New Delhi Delhi 110092 PAN:AAGTS4288N (APPELLANT) (RESPONDENT) ITA No.3416/Del./2013 Asstt. Year: 2008-09 Society for Human Vs ITO (E), Transformation and Trust Ward-II, Research (Trust), 22, New Delhi Vaishali, Pitampur, Delhi- 110034 PAN:AAGTS4288N (APPELLANT) (RESPONDENT)…

All India Primary Teachers Federation v. DIT (Exemptions) (10 SOT 139) — Cited in 11 Judgments | BharatTax