Collector, Land Acquisition, Anantnag & Anr. v. Mst. Katiji & Ors.

2 SCC 107Supreme Court of India1987#157 most cited

What is Collector, Land Acquisition, Anantnag & Anr. v. Mst. Katiji & Ors. authority for?

Courts must adopt a liberal approach when considering applications for condonation of delay, preferring to decide cases on their merits rather than allowing technicalities of limitation to scuttle justice. This principle applies to ensure the substantive rights of parties are not defeated by minor delays.

451

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2013 to 2026.

Also referred to as

Collector v. Katiji · Mst. Katiji · condonation of delay · delay in filing appeal · liberal approach · justice on merits · extension of limitation · reasonable cause · Section 250 · Section 147 · Section 148

Sections most often in play

Section 250Section 147Section 144Section 144BSection 142(1)Section 250(6)Section 143(3)Section 148

Issues it is cited on

extension of limitationreasonable causedelay in filing appealbest judgment assessmentsection 12a(1)(ac)(iii)section 250(6)section 12a(1)(ac)condonation of delaysection 12a(1)section 80g(5)service of noticesection 12ab

Judgments citing Collector, Land Acquisition, Anantnag & Anr. v. Mst. Katiji & Ors.

HARSHAL GRAMIN BAHUUDESHIYA SANSTHA,CHANDRAPUR vs. ITO EXEMPTION-3, NAGPUR

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

ITA 633/NAG/2025[2015-16]Status: DisposedITAT Nagpur17 Apr 2026AY 2015-16

Bench: Dr.Manish Boradआयकर अपील सं. / Ita No.633/Nag/2025 Assessment Year : 2015-16 Harshal Gramin Vikas Vs. Income Tax Officer, Bahuudeshiya Sanstha, (Exemption)-3, Watchal Bhavan, Viveknagar, Nagpur Mul Road, Chandrapur-442401, Maharashtra Pan: Aaath4269C Appellant Respondent

For Appellant: Shri Rachit ThakurFor Respondent: Shri Surjit Kumar Saha
Section 143(3)

…the assessee and also adopting justice oriented approach, I find that the delay is not deliberate and placing reliance on the judgments of Hon’ble Apex Court in the case of Collector, Land Acquisition, Anantnag & Anr. Vs. Mst. Katiji & Ors. reported in (1987) 2 SCC 107 and in the case of 2 Harshal Gramin Vikas Bahuudeshiya Sanstha Inder Singh Vs. State of Madhya Pradesh judgment dated 21.03.2025 (2025 INSC 382) condone the delay of 349 days before this Tribunal and admit the appeal for adjudication. 3. I have heard the rival contentions and perused the record placed before me. I observe that the assessee is a T…

RAMESH CHANDANMAL GUNDECHA,AHMEDNAGAR vs. ITO WARD 1, AHMEDNAGAR, AHMEDNAGAR

In the result, the appeals of the respective assessee(s) are ALLOWED

ITA 401/PUN/2026[AY 2013-14 Q4-26Q]Status: DisposedITAT Pune17 Apr 2026

Bench: Dr.Manish Borad & Shri Pavan Kumar Gadale

For Appellant: Shri Sourabh PatilFor Respondent: Shri Ganesh B. Budruk
Section 154Section 200ASection 200A(1)Section 234ESection 250

…e to file the appeals within the stipulated time. We therefore adopting justice oriented approach and placing reliance on the judgments of Hon’ble Apex Court in the case of Collector, Land Acquisition, Anantnag & Anr. Vs. Mst. Katiji & Ors. reported in (1987) 2 SCC 107 and in the case of Inder Singh Vs. State of Madhya Pradesh judgment dated 21.03.2025 (2025 INSC 382) condone the delay of 17 days before this Tribunal and admit the appeals for adjudication. 3. The only issue raised in these appeals is against the levy of fees u/s.234E for the quarters relating to Assessment Years 2013-14, 2014-15 and 2015-16. 4.…

ANIL KUMARSAHEB BAGANE,PUNE vs. INCOME TAX OFFICER WARD 10(1), PUNE

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

ITA 274/PUN/2026[2018-19]Status: DisposedITAT Pune17 Apr 2026AY 2018-19

Bench: Dr.Manish Boradआयकर अपील सं. / Ita No.274/Pun/2026 Assessment Year : 2018-19 Anil Kumarsaheb Bagane Vs. Income Tax Officer R/8, Vishal Garden, Ward 10(1), Pune Shikrapur Road, Near Register Office, Chakan, Pune-410501, Maharashtra Pan: Auwpb6988Q Appellant Respondent

For Appellant: Shri Pritesh Raka &For Respondent: Shri Ambarnath Khule
Section 143(3)

…oriented approach, I find that the delay is not intentional and therefore placing reliance on the judgments of Hon’ble Apex Court in the case of Collector, 3 Anil Kumarsaheb Bagane Land Acquisition, Anantnag & Anr. Vs. Mst. Katiji & Ors. reported in (1987) 2 SCC 107 and in the case of Inder Singh Vs. State of Madhya Pradesh judgment dated 21.03.2025 (2025 INSC 382) condone the delay of 377 days before this Tribunal and admit the appeal for adjudication. 4. The sole grievance of the assessee relates to addition of Rs.42,20,922/- which has been received by the assessee as an Ex-gratia payment and claimed it to…

SANCHETI ONIONS PVT LTD,PUNE vs. WARD 10(1), PUNE, PUNE

In the result, the appeals of the respective assessee(s) are ALLOWED

ITA 2689/PUN/2025[2014-15]Status: DisposedITAT Pune17 Apr 2026AY 2014-15

Bench: Dr.Manish Borad & Shri Pavan Kumar Gadale

For Appellant: Shri Sourabh PatilFor Respondent: Shri Ganesh B. Budruk
Section 154Section 200ASection 200A(1)Section 234ESection 250

…e to file the appeals within the stipulated time. We therefore adopting justice oriented approach and placing reliance on the judgments of Hon’ble Apex Court in the case of Collector, Land Acquisition, Anantnag & Anr. Vs. Mst. Katiji & Ors. reported in (1987) 2 SCC 107 and in the case of Inder Singh Vs. State of Madhya Pradesh judgment dated 21.03.2025 (2025 INSC 382) condone the delay of 17 days before this Tribunal and admit the appeals for adjudication. 3. The only issue raised in these appeals is against the levy of fees u/s.234E for the quarters relating to Assessment Years 2013-14, 2014-15 and 2015-16. 4.…

SANCHETI ONIONS PVT LTD,PUNE vs. WARD 10 (1) PUNE, PUNE

In the result, the appeals of the respective assessee(s) are ALLOWED

ITA 2688/PUN/2025[2014-15]Status: DisposedITAT Pune17 Apr 2026AY 2014-15

Bench: Dr.Manish Borad & Shri Pavan Kumar Gadale

For Appellant: Shri Sourabh PatilFor Respondent: Shri Ganesh B. Budruk
Section 154Section 200ASection 200A(1)Section 234ESection 250

…e to file the appeals within the stipulated time. We therefore adopting justice oriented approach and placing reliance on the judgments of Hon’ble Apex Court in the case of Collector, Land Acquisition, Anantnag & Anr. Vs. Mst. Katiji & Ors. reported in (1987) 2 SCC 107 and in the case of Inder Singh Vs. State of Madhya Pradesh judgment dated 21.03.2025 (2025 INSC 382) condone the delay of 17 days before this Tribunal and admit the appeals for adjudication. 3. The only issue raised in these appeals is against the levy of fees u/s.234E for the quarters relating to Assessment Years 2013-14, 2014-15 and 2015-16. 4.…

RASHMI HITESH ANANDANI,PUNE vs. ITO WARD 10(1), PUNE, PUNE

In the result, the appeal of the assessee is allowed

ITA 1504/PUN/2025[2017-18]Status: DisposedITAT Pune17 Apr 2026AY 2017-18

Bench: Dr.Manish Boradआयकर अपील सं. / Ita No.1504/Pun/2025 Assessment Year : 2017-18 Rashmi Hitesh Anandani, Vs. Income Tax Officer, King Sharda Appts, Flat No 4, Ward 10(1), Pune Plot 32, Dairy Farm Rd, Pimpri, Pune-411017, Maharashtra Pan: Aqepg8630N Appellant Respondent

For Appellant: Shri Kishor B PhadkeFor Respondent: Shri Ambarnath Khule
Section 143(2)Section 143(3)

…tentional.” 3. Considering the above reasons, I find that the delay is not intentional and therefore placing reliance on the judgments of Hon’ble Apex Court in the case of Collector, Land Acquisition, Anantnag & Anr. Vs. Mst. Katiji & Ors. reported in (1987) 2 SCC 107 and in the case of Inder Singh Vs. State of Madhya Pradesh judgment dated 21.03.2025 (2025 INSC 382) condone the delay of 13 days in filing the appeal before this Tribunal and admit the appeal for adjudication. 4. The assessee has raised as many as ten grounds of appeal and the grievance of the assessee revolves around the addition of Rs.8,22,850/…

SHEKHAR YADGIRI GAJJAL,PUNE vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 12, PUNE

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

ITA 3205/PUN/2025[2018-19]Status: DisposedITAT Pune17 Apr 2026AY 2018-19

Bench: Dr.Manish Boradआयकर अपील सं. / Ita No.3205/Pun/2025 Assessment Year : 2018-19 Shekhar Yadgiri Gajjal, Vs. Assistant Commissioner Stes Staff Qtrs, Of Income Tax, South Block 212, Circle 12, Pune Wadgaon Bk, Haveli, Pune-411041, Maharashtra Pan: Ahapg8774G Appellant Respondent

For Appellant: Shri Abhay A AvchatFor Respondent: Shri Ambarnath Khule
Section 147Section 250(6)

…e and also adopting justice oriented approach, I find that the delay is not intentional and therefore placing reliance on the judgments of Hon’ble Apex Court in the case of Collector, Land Acquisition, Anantnag & Anr. Vs. Mst. Katiji & Ors. reported in (1987) 2 SCC 107 and in the case of Inder Singh Vs. State of Madhya Pradesh judgment dated 21.03.2025 (2025 INSC 382) condone the delay in filing the appeal before ld.CIT(A) 5. Since ld.CIT(A) has not decided the issues on merit, the issues in the instant appeal deserves to be remitted back to the file of ld.CIT(A) for denovo adjudication. In view thereof, without…

RAMENDRA SINGH PARIHAR,NAGPUR vs. NGP-W-(2)(2), NAGPUR

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

ITA 349/NAG/2025[2013-14]Status: DisposedITAT Nagpur10 Apr 2026AY 2013-14

Bench: Shri Pawan Singh & Shri Khettra Mohan Royramendra Singh Parihar, Ito, Ward-2(2), Nagpur. Flat No. Sa 1 & 16, Rewati Vs Apartment, Amravati Road, Opp. Gurudwara Wadi, Nagpur-440023 Pan : Anhpp 2294 D Assessee Respondent Assessee By : Ms. Veena Agrawal, Ca Revenue By : Shri Surjit Kumar Saha, Sr. Dr Date Of Hearing : 26.02.2026 Date Of Pronouncement : 10.04.2026 O R D E R

For Appellant: Ms. Veena Agrawal, CAFor Respondent: Shri Surjit Kumar Saha, Sr. DR
Section 147Section 250Section 250(6)Section 69

…ent appeal in time and the delay is not intentional and therefore adopting a justice oriented approach and also taking guidance from the judgments of Hon’ble Apex Court in the case of Collector, Land Acquisition, Anantnag & Anr. Vs. Mst. Katiji & Ors. [(1987) 2 SCC 107] and in the case of Inder Singh Vs. State of Madhya Pradesh, judgment dated 21.03.2025 (2025 INSC 382), hereby condone the delay of 423 2 days in filing of the instant appeal before this Tribunal and admit the appeal for adjudication. 3. At the outset, learned counsel for the assessee submitted that due to non-compliance before the Ld.CIT(A), appe…

IDRISH KHAN,NAGPUR vs. ITO WARD 2(2), NAGPUR

In the result, appeal filed by the assessee is allowed for statistical purposes

ITA 315/NAG/2025[2015-16]Status: DisposedITAT Nagpur10 Apr 2026AY 2015-16

Bench: Shri Pawan Singh & Shri Khettra Mohan Royidrish Khan, 1St Floor, Aman Ito, Ward – 2(2), Nagpur Majestic, Dinshaw Factory Vs Road, Katolroad S.O., Nagpur (Urban), Nagpur, Pan : Afhpp 5844 H Assessee Respondent Assessee By : Shri Kapil Hirani, Advocate Revenue By : Shri Surjit Kumar Saha, Sr. Dr Date Of Hearing : 25.02.2026 Date Of Pronouncement : 10.04.2026 O R D E R

For Appellant: Shri Kapil Hirani, AdvocateFor Respondent: Shri Surjit Kumar Saha, Sr. DR
Section 148ASection 194HSection 250

…esent appeal in time and the delay is not intentional and therefore adopting justice oriented approach and also taking guidance from the judgments of Hon’ble Apex Court in the case of Collector, Land Acquisition, Anantnag & Anr. Vs. Mst. Katiji & Ors. [(1987) 2 SCC 107] and in the case of Inder Singh Vs. State of Madhya Pradesh judgment dated 21.03.2025 (2025 INSC 382), hereby condone the delay of 439 days in filing of the instant appeal before this Tribunal and admit it for adjudication. 2 3. Facts of the case in brief are that assessee did not file the return of income for AY 2015-16. Based on the information…

BAPTIST CHRUCH DILSUKH NAGAR,HYDERABAD vs. ITO, EXEMPTION WARD-1(1), HYDERABAD

In the result, appeals of the assessee in ITA Nos

ITA 1732/HYD/2025[2015-16]Status: DisposedITAT Hyderabad27 Mar 2026AY 2015-16

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Manjunatha G.आ.अपी.सं /Ita Nos.1730 To 1732/Hyd/2025 (िनधा"रण वष"/Assessment Years: 2012-13 & 2015-16) Baptist Church Vs. Income Tax Officer Dilsukhnagar, (Exemption), Ward-1 Hyderabad Hyderabad Pan:Aaatb5861E (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Advocate S. Rama Rao राज" व "ारा/Revenue By: Dr. Sachin Kumar, Sr.Ar सुनवाई की तारीख/Date Of Hearing: 26/03/2026 घोषणा की तारीख/Pronouncement: 27/03/2026 आदेश/Order Per Vijay Pal Rao, Vice-. Theses 3 Appeals Filed By The Assessee Are Directed Against The Separate Orders Passed By The Learned Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi, Dated 14/11/2024 Arising From The Two Assessment Orders For The A.Y 2012-13 & 2015-16 & One Penalty Order Under Section 271(1)(C) Of The Act For The A.Y 2015-16 Respectively.

For Appellant: Advocate S. Rama RaoFor Respondent: Dr. Sachin Kumar, Sr.AR
Section 226(3)Section 271(1)(c)

…ath Singh vs. Baidyabati Sheroaphuli Cooperative Bank Ltd (2021) 125 Taxmann.com 357 (S.C) (c) Vedabai alias Vaijayantabai Baburao Patil (2002) 253 ITR 798 (S.C) (d) Collector Land Acquisition, Anantnag & ... vs Mst. Katiji & Ors on 19 February, 1987 ( (1987) 2 SCC 107; AIR 1987 SC 1353; 1987 (2) SCR 387.) 3. On the other hand, the Ld. DR has vehemently objected to the condonation of delay and submitted that it is a case of negligence on the part of the assessee as the assessee has not explained any sufficient cause for the delay of 266 days in filing these 3 appeals. The Ld. DR has further contended that the lit…

BAPTIST CHRUCH DILSUKH NAGAR,HYDERABAD vs. ITO, EXEMPTION WARD-1(1), HYDERABAD

In the result, appeals of the assessee in ITA Nos

ITA 1731/HYD/2025[2015-16]Status: DisposedITAT Hyderabad27 Mar 2026AY 2015-16

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Manjunatha G.आ.अपी.सं /Ita Nos.1730 To 1732/Hyd/2025 (िनधा"रण वष"/Assessment Years: 2012-13 & 2015-16) Baptist Church Vs. Income Tax Officer Dilsukhnagar, (Exemption), Ward-1 Hyderabad Hyderabad Pan:Aaatb5861E (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Advocate S. Rama Rao राज" व "ारा/Revenue By: Dr. Sachin Kumar, Sr.Ar सुनवाई की तारीख/Date Of Hearing: 26/03/2026 घोषणा की तारीख/Pronouncement: 27/03/2026 आदेश/Order Per Vijay Pal Rao, Vice-. Theses 3 Appeals Filed By The Assessee Are Directed Against The Separate Orders Passed By The Learned Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi, Dated 14/11/2024 Arising From The Two Assessment Orders For The A.Y 2012-13 & 2015-16 & One Penalty Order Under Section 271(1)(C) Of The Act For The A.Y 2015-16 Respectively.

For Appellant: Advocate S. Rama RaoFor Respondent: Dr. Sachin Kumar, Sr.AR
Section 226(3)Section 271(1)(c)

…ath Singh vs. Baidyabati Sheroaphuli Cooperative Bank Ltd (2021) 125 Taxmann.com 357 (S.C) (c) Vedabai alias Vaijayantabai Baburao Patil (2002) 253 ITR 798 (S.C) (d) Collector Land Acquisition, Anantnag & ... vs Mst. Katiji & Ors on 19 February, 1987 ( (1987) 2 SCC 107; AIR 1987 SC 1353; 1987 (2) SCR 387.) 3. On the other hand, the Ld. DR has vehemently objected to the condonation of delay and submitted that it is a case of negligence on the part of the assessee as the assessee has not explained any sufficient cause for the delay of 266 days in filing these 3 appeals. The Ld. DR has further contended that the lit…

BAPTIST CHRUCH DILSUKH NAGAR,HYDERABAD vs. ITO, EXEMPTION WARD-1(1), HYDERABAD

In the result, appeals of the assessee in ITA Nos

ITA 1730/HYD/2025[2012-13]Status: DisposedITAT Hyderabad27 Mar 2026AY 2012-13

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Manjunatha G.आ.अपी.सं /Ita Nos.1730 To 1732/Hyd/2025 (िनधा"रण वष"/Assessment Years: 2012-13 & 2015-16) Baptist Church Vs. Income Tax Officer Dilsukhnagar, (Exemption), Ward-1 Hyderabad Hyderabad Pan:Aaatb5861E (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Advocate S. Rama Rao राज" व "ारा/Revenue By: Dr. Sachin Kumar, Sr.Ar सुनवाई की तारीख/Date Of Hearing: 26/03/2026 घोषणा की तारीख/Pronouncement: 27/03/2026 आदेश/Order Per Vijay Pal Rao, Vice-. Theses 3 Appeals Filed By The Assessee Are Directed Against The Separate Orders Passed By The Learned Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi, Dated 14/11/2024 Arising From The Two Assessment Orders For The A.Y 2012-13 & 2015-16 & One Penalty Order Under Section 271(1)(C) Of The Act For The A.Y 2015-16 Respectively.

For Appellant: Advocate S. Rama RaoFor Respondent: Dr. Sachin Kumar, Sr.AR
Section 226(3)Section 271(1)(c)

…ath Singh vs. Baidyabati Sheroaphuli Cooperative Bank Ltd (2021) 125 Taxmann.com 357 (S.C) (c) Vedabai alias Vaijayantabai Baburao Patil (2002) 253 ITR 798 (S.C) (d) Collector Land Acquisition, Anantnag & ... vs Mst. Katiji & Ors on 19 February, 1987 ( (1987) 2 SCC 107; AIR 1987 SC 1353; 1987 (2) SCR 387.) 3. On the other hand, the Ld. DR has vehemently objected to the condonation of delay and submitted that it is a case of negligence on the part of the assessee as the assessee has not explained any sufficient cause for the delay of 266 days in filing these 3 appeals. The Ld. DR has further contended that the lit…

AMRIK SINGH THROUGH LEGAL HEIR KAWALPREET KAUR,GHAZIABAD vs. INCOME TAX OFFICER, WARD 1(5), GHAZIABAD, GHAZIABAD

In the result, the Appeal of the Assessee is partly allowed for statistical purpose

ITA 1366/DEL/2025[2014-15]Status: DisposedITAT Delhi18 Mar 2026AY 2014-15

Bench: Yogesh Kumar U.S. & Shri Manish Agarwalamrik Singh Through Legal Heir Vs Income Tax Officer, Ward Kawalpreet Kaur, 1(5), Ghaziabad, 206, Ground Floor, Niti Khand-1, Uttar Pradesh Indirapuram, Ghaziabad Pan: Achps0677E Appellant Respondent Assessee By None Revenue By Sh. Om Prakash, Sr. Dr Date Of Hearing 17/03/2026 Date Of Pronouncement 18/03/2026 Order Per Yogesh Kumar, U.S. Jm: This Appeal Is Filed By The Legal Heir Of The Assessee Challenging The Order Of The Commissioner Of Income Tax (Appeals)- Ghaziabad (‘Ld. Cit(A)’ For Short) Dated 31/08/2018 Pertaining To The Assessment Year 2014-15. 2. None Appeared For The Appellant. Considering The Issue Involved In The Present Appeal We Deem It Fit To Decide The Appeal On Hearing The Ld. Department'S Representative & Perused The Material Available On Record.

Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘C’ NEW DELHI) BEFORE YOGESH KUMAR U.S., JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER Amrik Singh through Legal heir Vs Income Tax Officer, Ward Kawalpreet Kaur, 1(5), Ghaziabad, 206, Ground Floor, Niti Khand-1, Uttar Pradesh Indirapuram, Ghaziabad PAN: ACHPS0677E Appellant Respondent Assessee by None Revenue by Sh. Om Prakash, Sr. DR Date of Hearing 17/03/2026 Date of Pronouncement 18/03/2026 ORDER PER YOGESH KUMAR, U.S. JM: This appeal is filed by the legal heir of the Assessee challenging the order of the Commissioner of Income Tax (Appea…

NAZIM RIAZUDDIN SAIYED,TURQUOISE NYATI EMPIRE KHARADI PUNE vs. ASSESSING OFFICER WARD 4(4), PMT BUILDING, SWARGATE, PUNE

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

ITA 287/PUN/2026[2019-20]Status: DisposedITAT Pune17 Mar 2026AY 2019-20

Bench: Dr.Manish Boradआयकर अपील सं. / Ita No.287/Pun/2026 Assessment Year : 2019-20 Nazim Riazuddin Saiyed, Vs. Assessing Officer, 301, Turquoise Nyati Empire, Ward-4(4), Pune Kharadi, Pune 411 014 Maharashtra Pan : Aqzps0676B Appellant Respondent

For Appellant: Shri Rajkumar DoshiFor Respondent: Shri Dayanand Jawalikar
Section 143(1)(a)Section 36(1)(va)

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “SMC”, PUNE BEFORE DR.MANISH BORAD, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No.287/PUN/2026 Assessment Year : 2019-20 Nazim Riazuddin Saiyed, Vs. Assessing Officer, 301, Turquoise Nyati Empire, Ward-4(4), Pune Kharadi, Pune 411 014 Maharashtra PAN : AQZPS0676B Appellant Respondent Assessee by : Shri Rajkumar Doshi Revenue by : Shri Dayanand Jawalikar Date of hearing : 12.03.2026 Date of pronouncement : 17.03.2026 आदेश / ORDER The captioned appeal at the instance of assessee pertaining to A.Y. 2019-20 is directed against the order dated 31.12.2025 framed by Nationa…

SUBHASH BABURAO AHER,NASHIK vs. ITO WARD 3(1), NASHIK

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

ITA 240/PUN/2026[2017-18]Status: DisposedITAT Pune17 Mar 2026AY 2017-18

Bench: Dr.Manish Boradआयकर अपील सं. / Ita Nos.240 & 231 /Pun/2026 Assessment Years : 2017-18 & 2018-19 Subhash Baburao Aher, Vs. Income Tax Officer Type A-01 Deepraj Row House, Ward 3(1), Nashik Untwadi Cidco, Nashik-422009 Pan: Aavpa6171D Appellant Respondent

For Appellant: CA Abhilasha Pawar (Virtual)For Respondent: Shri Dayanand Jawalikar
Section 133ASection 147Section 270ASection 80CSection 80G

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “SMC”, PUNE BEFORE DR.MANISH BORAD, ACCOUNTANT MEMBER आयकर अपील सं. / ITA Nos.240 and 231 /PUN/2026 Assessment Years : 2017-18 and 2018-19 Subhash Baburao Aher, Vs. Income Tax Officer Type A-01 Deepraj Row House, Ward 3(1), Nashik Untwadi Cidco, Nashik-422009 PAN: AAVPA6171D Appellant Respondent Assessee by : CA Abhilasha Pawar (Virtual) Revenue by : Shri Dayanand Jawalikar Date of hearing : 12.03.2026 Date of pronouncement : 17.03.2026 आदेश / ORDER The captioned appeals at the instance of assessee pertaining to A.Yrs. 2017-18 and 2018-19 are directed against th…

SUBHASH BABURAO AHER,NASHIK vs. ITO WARD 3(1), NASHIK

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

ITA 231/PUN/2026[2018-19]Status: DisposedITAT Pune17 Mar 2026AY 2018-19

Bench: Dr.Manish Boradआयकर अपील सं. / Ita Nos.240 & 231 /Pun/2026 Assessment Years : 2017-18 & 2018-19 Subhash Baburao Aher, Vs. Income Tax Officer Type A-01 Deepraj Row House, Ward 3(1), Nashik Untwadi Cidco, Nashik-422009 Pan: Aavpa6171D Appellant Respondent

For Appellant: CA Abhilasha Pawar (Virtual)For Respondent: Shri Dayanand Jawalikar
Section 133ASection 147Section 270ASection 80CSection 80G

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “SMC”, PUNE BEFORE DR.MANISH BORAD, ACCOUNTANT MEMBER आयकर अपील सं. / ITA Nos.240 and 231 /PUN/2026 Assessment Years : 2017-18 and 2018-19 Subhash Baburao Aher, Vs. Income Tax Officer Type A-01 Deepraj Row House, Ward 3(1), Nashik Untwadi Cidco, Nashik-422009 PAN: AAVPA6171D Appellant Respondent Assessee by : CA Abhilasha Pawar (Virtual) Revenue by : Shri Dayanand Jawalikar Date of hearing : 12.03.2026 Date of pronouncement : 17.03.2026 आदेश / ORDER The captioned appeals at the instance of assessee pertaining to A.Yrs. 2017-18 and 2018-19 are directed against th…

TULAJABHAVANI MAHILA GRA SAH PATH SANSTA MARY.,KOLHAPUR vs. INCOME TAX OFFICER WARD 1(1), KOLHAPUR, KOLHAPUR

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

ITA 192/PUN/2026[2017-18]Status: DisposedITAT Pune17 Mar 2026AY 2017-18

Bench: Dr.Manish Boradआयकर अपील सं. / Ita No.192/Pun/2026 Assessment Year : 2017-18 Tulajabhavani Mahila Gra Sah Vs. Income Tax Officer, Pathsansta Mary Ward-1(1), Kolhapur Kodoli, At Post Kodoli, Tal. Panhala, Kolhapur-416114 Maharashtra Pan : Aabat4234H Appellant Respondent

For Appellant: NoneFor Respondent: Shri Dayanand Jawalikar
Section 133(6)Section 139(1)Section 142(1)Section 144Section 144ASection 69A

…la Gra Sah. Pathsansta Mary oriented approach, I find that the delay is not intentional and therefore placing reliance on the judgments of Hon’ble Apex Court in the case of Collector, Land Acquisition, Anantnag & Anr. Vs. Mst. Katiji & Ors. reported in (1987) 2 SCC 107 and in the case of Inder Singh Vs. State of Madhya Pradesh judgment dated 21.03.2025 (2025 INSC 382) condone the delay of 142 days before this Tribunal and admit the appeal for adjudication. 4. Brief facts of the case are that the assessee is a Cooperative credit society registered under The Maharashtra Cooperative Societies Act, 1960. It is engag…

SUSMITA SUDHAKAR UKARDE,CHIPLUN vs. INCOME-TAX OFFICER, WARD , RATNAGIRI

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

ITA 3118/PUN/2025[2016-17]Status: DisposedITAT Pune17 Mar 2026AY 2016-17

Bench: Dr.Manish Boradआयकर अपील सं. / Ita No.3118/Pun/2025 Assessment Year : 2016-17 Susmita Sudhakar Ukarde, Vs. Income Tax Officer, Z P Primary School, Ward Ratnagiri Pilawali, Vanagewadi, Jail Road, Ratnagiri Kalambat, Ratnagiri-415605 Maharashtra Pan : Aajpu4746Q Appellant Respondent

For Appellant: Shri Anup ShahaFor Respondent: Shri Dayanand Jawalikar
Section 147

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “SMC”, PUNE BEFORE DR.MANISH BORAD, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No.3118/PUN/2025 Assessment Year : 2016-17 Susmita Sudhakar Ukarde, Vs. Income Tax Officer, Z P Primary School, Ward Ratnagiri Pilawali, Vanagewadi, Jail Road, Ratnagiri Kalambat, Ratnagiri-415605 Maharashtra PAN : AAJPU4746Q Appellant Respondent Assessee by : Shri Anup Shaha Revenue by : Shri Dayanand Jawalikar Date of hearing : 12.03.2026 Date of pronouncement : 17.03.2026 आदेश / ORDER The captioned appeal at the instance of assessee pertaining to A.Y. 2016-17 is directed against the ord…

SEVABHAVI BRAMNAN NAGARI SAHAKARI PATSANSTHA MARYADIT RAVTALE CHIPLU,RATNAGIRI vs. INCOME TAX OFFICER, RATNAGIRI

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

ITA 2784/PUN/2025[2017-18]Status: DisposedITAT Pune17 Mar 2026AY 2017-18

Bench: Dr.Manish Boradआयकर अपील सं. / Ita No.2784/Pun/2025 Assessment Year : 2017-18 Sevabhavi Bramnan Nagari Vs. Income Tax Officer, Sahakari Patsanstha Maryadit Ward-1, Ratnagiri Ravtale Chiplu, Burumtali Chiplun, Ratnagiri – 415605, Ratnagiri, Maharashtra Pan : Aadas7630J Appellant Respondent

For Appellant: Shri Pramod S ShingteFor Respondent: Shri Dayanand Jawalikar
Section 139Section 142(1)Section 144Section 249(2)(c)Section 249(3)Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “SMC”, PUNE BEFORE DR.MANISH BORAD, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No.2784/PUN/2025 Assessment Year : 2017-18 Sevabhavi Bramnan Nagari Vs. Income Tax Officer, Sahakari Patsanstha Maryadit Ward-1, Ratnagiri Ravtale Chiplu, Burumtali Chiplun, Ratnagiri – 415605, Ratnagiri, Maharashtra PAN : AADAS7630J Appellant Respondent Assessee by : Shri Pramod S Shingte Revenue by : Shri Dayanand Jawalikar Date of hearing : 11.03.2026 Date of pronouncement : 17.03.2026 आदेश / ORDER The captioned appeal at the instance of assessee pertaining to A.Y. 2017-18 is directed a…

VISHWANATH GUPTA, MANENDRAGARH,MANENDRAGARH vs. ACIT, CENTRAL CIRCLE, BILASPUR, BILASPUR

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

ITA 786/RPR/2025[2019-20]Status: DisposedITAT Raipur17 Mar 2026AY 2019-20

Bench: Shri Partha Sarathi Chaudhury, Jm & Shri Avdhesh Kumar Mishra, Am

For Appellant: Shri Yash Jain, CAFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 133ASection 250Section 254

…as a dilatory tactic, the Court should normally condone the delay as the intent is always to promote substantial justice following the Hon’ble Supreme Court decisions in the case of Collector, Land Acquisition, Anantnag & Anr. Vs Mst. Katiji and others (1987) 2 SCC 107 and N. Balakrishnan Vs M. Krishnamurthy 1998 (7) SCC 123. 6. We find the justification for filing this appeal after the prescribed time limit is satisfactory and that is why Ld. Sr. DR does not raise any objection for condonation of delay. We, therefore, do not see any prejudice which will be caused to the Revenue in deciding this appeal on merit.…

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