CIT, 172 ITR 331(MP), Concord India Insurance Co. Ltd. v. Smt. Nirmala Devi

181 ITR 183High Court#3598 most cited

What is CIT, 172 ITR 331(MP), Concord India Insurance Co. Ltd. v. Smt. Nirmala Devi authority for?

A party cannot be made to suffer for the mistake of their counsel. This principle is applied to condone delays in filing appeals when the delay is attributable to the counsel's error.

33

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2019 to 2025.

Also referred to as

Concord India Insurance Co. Ltd v. Smt. Nirmala Devi · 172 ITR 331(MP) · mistake of counsel · party not suffered for counsel's mistake · condone delay in appeal · bonafide delay · ITAT

Issues it is cited on

Judgments citing CIT, 172 ITR 331(MP), Concord India Insurance Co. Ltd. v. Smt. Nirmala Devi

SHRI GUSAI BABA GAUSHALA SAMITI,SIKAR vs. CIT(E), JAIPUR, JAIPUR

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

ITA 354/JPR/2023[2023-24]Status: DisposedITAT Jaipur10 Aug 2023AY 2023-24

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;djvihy la-@ITA Nos. 354 & 353/JP/2023 fu/kZkj.ko"kZ@AssessmentYear :2023-24 Shri Gusai Baba Gaushala Samiti Gothra Tagelan Sikar Samiti, Gothra Tagelan, Sikar 332 023 cuke Vs. The CIT (Exemption) Jaipur LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: ABAAS 0888A vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@Assessee by : Shri Sharvan Gupta, Advocate, Shri Shyam Sunder Goyal, Advocate. jktLo dh vksj ls@Re

For Appellant: Shri Sharvan Gupta, Advocate &For Respondent: Shri Ajay Malik, CIT-DR
Section 12ASection 80GSection 80G(5)

…आयकरअपीलीय अधिकरण] जयपुरन्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Jh lanhixkslkbZ]U;kf;dlnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;djvihy la-@ITA Nos. 354 & 353/JP/2023 fu/kZkj.ko"kZ@AssessmentYear :2023-24 Shri Gusai Baba Gaushala Samiti cuke The CIT (Exemption) Vs. Gothra Tagelan Sikar Samiti, Gothra Jaipur Tagelan, Sikar 332 023 LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: ABAAS 0888A vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@Assessee by : Shri Sharvan Gupta, Advocate &…

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