Builders (P.) Ltd. v. Principal Commissioner of Income-tax

174 Taxmann.com 534Reported decision2025#10270 most cited

What is Builders (P.) Ltd. v. Principal Commissioner of Income-tax authority for?

Appeals are dismissed as time-barred when the assessee, aware of counsel's negligence causing a significant delay in filing, fails to inquire about the appeal status and attempts to shift responsibility to the lawyer.

10

judgments rely on this decision, according to BharatTax’s citation analysis of 366,315 Indian tax judgments — from 2025 to 2026.

Also referred to as

Builders (P.) Ltd. v. Principal Commissioner of Income-tax · condonation of delay · negligence of counsel · time-barred appeal · Commissioner (Appeals) · Tribunal · dismissal of appeal

Sections most often in play

Section 80P(2)(d)Section 143(1)Section 154Section 80PSection 80P(2)(a)(i)Section 80P(2)(c)Section 80P(4)Section 10AA

Issues it is cited on

section 80p(2)(c)section 80p(4)principal commissioner of income-taxdelay in filing appealsection 80p(2)(d)section 80p(2)(a)(i)commissioner (appeals)section 80pcondonation of delaysection 154section 80section 143(1)

Judgments citing Builders (P.) Ltd. v. Principal Commissioner of Income-tax

Shikshan Prasarak Mandal, Thane vs. CIT (Exemption), Pune

In the result, the appeal filed by the assessee in ITA

ITA 2652/PUN/2025[2026-27]Status: DisposedITAT Pune05 Jan 2026AY 2026-27

Bench: the Tribunal. Accordingly, we condone the delay and proceed to decide the appeal on merits of the case.

For Appellant: Shri Premal Gandhi
Section 12(1)(ac)Section 12ASection 12A(1)(ac)Section 80G

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE BEFORE SHRI MANISH BORAD, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA Nos.2651 & 2652/PUN/2025 Shikshan Prasarak Mandal, Vs. CIT, Exemption, Pune. 1, Kasa, Kasa S.O., Thane- 401607. PAN : AAFAS7314H Appellant Respondent Assessee by : Shri Premal Gandhi Revenue by Shri M. M. Chate : Date of hearing : 22.12.2025 Date of pronouncement : 05.01.2026 आदेश / ORDER PER VINAY BHAMORE, JM: Both the above captioned appeals filed by the assessee are directed against the separate orders dated 30.05.2023 and 31.05.2023 passed by Ld. CI…

Shikshan Prasarak Mandal, Thane vs. CIT (Exemption), Pune

In the result, the appeal filed by the assessee in ITA

ITA 2651/PUN/2025[2026-27]Status: DisposedITAT Pune05 Jan 2026AY 2026-27

Bench: SHRI MANISH BORAD (Accountant Member), SHRI VINAY BHAMORE (Judicial Member)

For Appellant: Shri Premal Gandhi
Section 12(1)(ac)Section 12ASection 12A(1)(ac)Section 80G

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE BEFORE SHRI MANISH BORAD, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA Nos.2651 & 2652/PUN/2025 Shikshan Prasarak Mandal, Vs. CIT, Exemption, Pune. 1, Kasa, Kasa S.O., Thane- 401607. PAN : AAFAS7314H Appellant Respondent Assessee by : Shri Premal Gandhi Revenue by Shri M. M. Chate : Date of hearing : 22.12.2025 Date of pronouncement : 05.01.2026 आदेश / ORDER PER VINAY BHAMORE, JM: Both the above captioned appeals filed by the assessee are directed against the separate orders dated 30.05.2023 and 31.05.2023 passed by Ld. CI…

Soleone Tradelinks Private Limited, Ahmedabad vs. Deputy Commissioner of Income Tax, Circle 4(1)(1), Ahmedabad

In the result, the appeal filed by the assessee is hereby dismissed

ITA 603/AHD/2025[2018-19]Status: DisposedITAT Ahmedabad28 Jul 2025AY 2018-19

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

For Appellant: NoneFor Respondent: Smt. Malarkodi R., Sr. DR
Section 144

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE SMT. ANNAPURNA GUPTA, ACCOUNTANT MEMBER & SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. No.603/Ahd/2025 (Assessment Year: 2018-19) Soleone Tradelinks Pvt. Ltd., Vs. Deputy Commissioner of 114, Anandmilan Complex, Opp. Income Tax, Jain Derasar, Navrangpura, Circle-4(1)(1), Ahmedabad-380009 Ahmedabad [PAN No.AAPCS5586D] (Appellant) .. (Respondent) Appellant by : None Respondent by: Smt. Malarkodi R., Sr. DR Date of Hearing 07.07.2025 28.07.2025 Date of Pronouncement O R D E R PER SIDDHARTHA NAUTIYAL - JUDICIAL MEMBER: This appeal has been filed b…

Runi Impex, Surat vs. DCIT Circle 3(2), Surat

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

ITA 96/SRT/2025[2012-13]Status: DisposedITAT Surat18 Jul 2025AY 2012-13

Bench: Shri Siddhartha Nautiyal & Shri Bijayananda Pruseth

For Appellant: Shri Satish Mody, ARFor Respondent: Shri Ravindra Sindhu, CIT DR
Section 10ASection 143(3)Section 263Section 40A(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL SURAT BENCH, SURAT (HYBRID HEARING) BEFORE SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER & SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER I.T.A. Nos. 96/Srt/2025& 221/SRT/2024 (Assessment Year: 2012-13) Runi Impex, Vs. Deputy Commissioner of 32, Madhav Kung Society, Income Tax, Dabholi Road, Surat-395004 Circle-3(2), Surat [PAN No.AAMFR2340A] (Appellant) .. (Respondent) Appellant by : Shri Satish Mody, AR Respondent by: Shri Ravindra Sindhu, CIT DR 16.07.2025 Date of Hearing Date of Pronouncement 18.07.2025 O R D E R PER SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER: These are appeals file…

Runi Impex, Surat vs. Dy. Commissioner of Income Tax, Circle - 3(2), Surat

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

ITA 221/SRT/2024[2012-13]Status: DisposedITAT Surat18 Jul 2025AY 2012-13

Bench: Shri Siddhartha Nautiyal & Shri Bijayananda Pruseth

For Appellant: Shri Satish Mody, ARFor Respondent: Shri Ravindra Sindhu, CIT DR
Section 10ASection 143(3)Section 263Section 40A(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL SURAT BENCH, SURAT (HYBRID HEARING) BEFORE SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER & SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER I.T.A. Nos. 96/Srt/2025& 221/SRT/2024 (Assessment Year: 2012-13) Runi Impex, Vs. Deputy Commissioner of 32, Madhav Kung Society, Income Tax, Dabholi Road, Surat-395004 Circle-3(2), Surat [PAN No.AAMFR2340A] (Appellant) .. (Respondent) Appellant by : Shri Satish Mody, AR Respondent by: Shri Ravindra Sindhu, CIT DR 16.07.2025 Date of Hearing Date of Pronouncement 18.07.2025 O R D E R PER SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER: These are appeals file…

Mogar Partapore Vibhag Seva Sahkari Mandli Ltd, Na vs. Arivs.DCIT, Navsari Circle, Navsari

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

ITA 91/SRT/2025[2015-16]Status: DisposedITAT Surat15 Jul 2025AY 2015-16

Bench: Shri Siddhartha Nautiyal & Shri Bijayananda Pruseth

For Appellant: Shri Sujesh C. Suratwala, CAFor Respondent: Shri Ajay Uke, Sr. DR
Section 143(1)Section 154Section 80PSection 80P(2)(a)Section 80P(2)(d)Section 80P(4)Section 8O

…IN THE INCOME TAX APPELLATE TRIBUNAL SURAT BENCH, SURAT (HYBRID HEARING) BEFORE SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER & SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER I.T.A. Nos. 86 to 89/SRT/2025 (Assessment Year: 2012-13, 2015-16, 2016-17 & 2018-19) Navagam Vibhag Seva Sahkari Vs. Income Tax Officer, Mandli Ltd., Ward-3, At & PO: Navagam, Navsari District-Navsari-396445 [PAN No.AAAAN3020A] (Appellant) .. (Respondent) I.T.A. No. 91/SRT/2025 (Assessment Year: 2015-16) Mogar Partapore Vibhag Seva Vs. Deputy Commissioner of Sahkari Mandli Ltd., Income Tax, At & PO: Mogar, Navsari Circle, District-Navsari-396445 N…

Navagam Vibhag Seva Sahkari Mandli Ltd, Na vs. Arivs.ITO, Ward-3, Navsari

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

ITA 89/SRT/2025[2018-19]Status: DisposedITAT Surat15 Jul 2025AY 2018-19

Bench: Shri Siddhartha Nautiyal & Shri Bijayananda Pruseth

For Appellant: Shri Sujesh C. Suratwala, CAFor Respondent: Shri Ajay Uke, Sr. DR
Section 143(1)Section 154Section 80PSection 80P(2)(a)Section 80P(2)(d)Section 80P(4)Section 8O

…IN THE INCOME TAX APPELLATE TRIBUNAL SURAT BENCH, SURAT (HYBRID HEARING) BEFORE SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER & SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER I.T.A. Nos. 86 to 89/SRT/2025 (Assessment Year: 2012-13, 2015-16, 2016-17 & 2018-19) Navagam Vibhag Seva Sahkari Vs. Income Tax Officer, Mandli Ltd., Ward-3, At & PO: Navagam, Navsari District-Navsari-396445 [PAN No.AAAAN3020A] (Appellant) .. (Respondent) I.T.A. No. 91/SRT/2025 (Assessment Year: 2015-16) Mogar Partapore Vibhag Seva Vs. Deputy Commissioner of Sahkari Mandli Ltd., Income Tax, At & PO: Mogar, Navsari Circle, District-Navsari-396445 N…

Navagam Vibhag Seva Sahakari Mandli Ltd, Na vs. Arivs.Income Tax Officer, Ward 3, Navsari

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

ITA 88/SRT/2025[2016-17]Status: DisposedITAT Surat15 Jul 2025AY 2016-17

Bench: Shri Siddhartha Nautiyal & Shri Bijayananda Pruseth

For Appellant: Shri Sujesh C. Suratwala, CAFor Respondent: Shri Ajay Uke, Sr. DR
Section 143(1)Section 154Section 80PSection 80P(2)(a)Section 80P(2)(d)Section 80P(4)Section 8O

…IN THE INCOME TAX APPELLATE TRIBUNAL SURAT BENCH, SURAT (HYBRID HEARING) BEFORE SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER & SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER I.T.A. Nos. 86 to 89/SRT/2025 (Assessment Year: 2012-13, 2015-16, 2016-17 & 2018-19) Navagam Vibhag Seva Sahkari Vs. Income Tax Officer, Mandli Ltd., Ward-3, At & PO: Navagam, Navsari District-Navsari-396445 [PAN No.AAAAN3020A] (Appellant) .. (Respondent) I.T.A. No. 91/SRT/2025 (Assessment Year: 2015-16) Mogar Partapore Vibhag Seva Vs. Deputy Commissioner of Sahkari Mandli Ltd., Income Tax, At & PO: Mogar, Navsari Circle, District-Navsari-396445 N…

Navagam Vibhag Seva Sahkari Mandli Ltd, Na vs. Arivs.ITO, Ward 3, Navsari

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

ITA 87/SRT/2025[2015-16]Status: DisposedITAT Surat15 Jul 2025AY 2015-16

Bench: Shri Siddhartha Nautiyal & Shri Bijayananda Pruseth

For Appellant: Shri Sujesh C. Suratwala, CAFor Respondent: Shri Ajay Uke, Sr. DR
Section 143(1)Section 154Section 80PSection 80P(2)(a)Section 80P(2)(d)Section 80P(4)Section 8O

…IN THE INCOME TAX APPELLATE TRIBUNAL SURAT BENCH, SURAT (HYBRID HEARING) BEFORE SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER & SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER I.T.A. Nos. 86 to 89/SRT/2025 (Assessment Year: 2012-13, 2015-16, 2016-17 & 2018-19) Navagam Vibhag Seva Sahkari Vs. Income Tax Officer, Mandli Ltd., Ward-3, At & PO: Navagam, Navsari District-Navsari-396445 [PAN No.AAAAN3020A] (Appellant) .. (Respondent) I.T.A. No. 91/SRT/2025 (Assessment Year: 2015-16) Mogar Partapore Vibhag Seva Vs. Deputy Commissioner of Sahkari Mandli Ltd., Income Tax, At & PO: Mogar, Navsari Circle, District-Navsari-396445 N…

Navagam Vibhag Seva Sahkari Mandli Ltd., Na vs. Arivs.ITO, Ward 3, Navsari

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

ITA 86/SRT/2025[2012-13]Status: DisposedITAT Surat15 Jul 2025AY 2012-13

Bench: Shri Siddhartha Nautiyal & Shri Bijayananda Pruseth

For Appellant: Shri Sujesh C. Suratwala, CAFor Respondent: Shri Ajay Uke, Sr. DR
Section 143(1)Section 154Section 80PSection 80P(2)(a)Section 80P(2)(d)Section 80P(4)Section 8O

…IN THE INCOME TAX APPELLATE TRIBUNAL SURAT BENCH, SURAT (HYBRID HEARING) BEFORE SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER & SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER I.T.A. Nos. 86 to 89/SRT/2025 (Assessment Year: 2012-13, 2015-16, 2016-17 & 2018-19) Navagam Vibhag Seva Sahkari Vs. Income Tax Officer, Mandli Ltd., Ward-3, At & PO: Navagam, Navsari District-Navsari-396445 [PAN No.AAAAN3020A] (Appellant) .. (Respondent) I.T.A. No. 91/SRT/2025 (Assessment Year: 2015-16) Mogar Partapore Vibhag Seva Vs. Deputy Commissioner of Sahkari Mandli Ltd., Income Tax, At & PO: Mogar, Navsari Circle, District-Navsari-396445 N…

Builders (P.) Ltd. v. Principal Commissioner of Income-tax (174 Taxmann.com 534) — Cited in 10 Judgments | BharatTax