Which sections of the Income Tax Act does Collector, Land Acquisition, Anantnag & Anr. v. Mst. Katiji & Ors. come up under?

It is most often cited in judgments turning on Section 250, Section 147, Section 144, Section 144B, Section 142(1), Section 250(6).

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

Q: How many judgments cite Collector, Land Acquisition, Anantnag & Anr. v. Mst. Katiji & Ors.?

451 judgments on BharatTax cite Collector, Land Acquisition, Anantnag & Anr. v. Mst. Katiji & Ors. (2 SCC 107), spanning 2013 to 2026.

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 367,735 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 250 Section 147 Section 144 Section 144B Section 142(1)Section 250(6)Section 143(3)Section 148

Issues it is cited on

extension of limitation reasonable cause delay in filing appeal best judgment assessment section 12a(1)(ac)(iii)section 250(6)section 12a(1)(ac)condonation of delay section 12a(1)section 80g(5)service of notice section 12ab

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

Pleasure Agro Private Limited (As A Successor - in Interest of Erstwhile Vishwaraja Properties and Consultancies Private Limited, Pune vs. DCIT Circle 8, Pune

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

ITA 944/PUN/2025[2015-16]Status: DisposedITAT Pune08 Sept 2025AY 2015-16

Bench: Dr.Manish Borad & Shri Vinay Bhamore

For Appellant: Shri Digambar SurwaseFor Respondent: Shri Shashank Ojha

Section 143(3)Section 250

…tipulated time. We note that the assessee has not gained from filing the appeals with a delay. We therefore in light of judgments of Hon’ble Apex Court 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 39 days in filing of the instant appeals before this Tribunal. 4. At the outset, Ld. Counsel for the assessee submitted that admittedly the impugned orders are exparte because assessee could not appear before ld.CIT(A). He howe…

Pleasure Agro Private Limited (As A Successor - in Interest of Erstwhile Vishwaraja Properties and Consultancies Private Limited, Pune vs. DCIT Circle 8, Pune

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

ITA 943/PUN/2025[2014-15]Status: DisposedITAT Pune08 Sept 2025AY 2014-15

Bench: Dr.Manish Borad & Shri Vinay Bhamore

For Appellant: Shri Digambar SurwaseFor Respondent: Shri Shashank Ojha

Section 143(3)Section 250

Tejashree Atul Patil, Pune vs. Pr.CIT - 2, Pune

In the result, appeal of the assessee is dismissed

ITA 927/PUN/2025[2015-16]Status: DisposedITAT Pune08 Sept 2025AY 2015-16

Bench: Dr.Manish Borad & Shri Vinay Bhamore

For Appellant: Shri C.V.DeshpandeFor Respondent: Shri Amit Bobde

Section 147Section 148Section 263Section 54F

…that the assessee would not have gained by delaying the filing of appeal, the delay of 237 days is condoned in light of judgments of Hon’ble Apex Court 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). 3. Brief facts of the case are that the assessee is an individual and did not file the return of income for A.Y. 2015- 16. As far as information available with the income-tax department during the assessment proceedings in another assessee namely…

Pravin Kumar Balwant Birhade, Pune vs. Ward 8(1), Pune

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

ITA 687/PUN/2025[2012-13]Status: DisposedITAT Pune08 Sept 2025AY 2012-13

Bench: Dr.Manish Borad & Shri Vinay Bhamore

For Appellant: Shri Ravi PahlaniFor Respondent: Shri Harshit Bari

Section 144Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “SMC”, PUNE BEFORE DR.MANISH BORAD, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA No.687/PUN/2025 Assessment Year : 2012-13 Pravin Kumar Balwant Birhade Vs. Income Tax Officer, Saigauri Petroleum BPCL, Ward 8(1), Pune OLD NH4, Pune Kasarwadi SO, Pune 411034, Maharashtra PAN: AHJPB1116C Appellant Respondent Appellant by : Shri Ravi Pahlani Respondent by : Shri Harshit Bari Date of hearing : 18.08.2025 Date of pronouncement : 08.09.2025 आदेश / ORDER PER DR. MANISH BORAD, ACCOUNTANT MEMBER : The captioned appeal at the instance…

Manoj Ramchandra Jadhav, Sangli vs. Income Tax Officer, Sangli

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

ITA 1728/PUN/2025[2013-14]Status: DisposedITAT Pune08 Sept 2025AY 2013-14

Bench: Dr.Manish Borad & Shri Vinay Bhamore

For Appellant: Shri Pramod S ShingteFor Respondent: Shri Harshit Bari

Section 144Section 147Section 250Section 69A

…stipulated time. We note that the assessee has not gained from filing the appeal with a delay. We therefore in light of judgments of Hon’ble Apex Court 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 138 days in filing of the instant appeal before this Tribunal. 4. At the outset, ld. Counsel for the assessee submitted that the assessment order has been framed u/s.144 of the Act and also the assessee failed to plead on groun…

Ajeenckya Fattesing Jagtap, Pune vs. ITO, Pune

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

ITA 1645/PUN/2025[2018-19]Status: DisposedITAT Pune08 Sept 2025AY 2018-19

Bench: Dr.Manish Borad & Shri Vinay Bhamore

For Appellant: Shri Ajay RanderFor Respondent: Shri Harshit Bari

Section 143(3)Section 250

…ssessment order was framed during covid-19 pandemic restrictions. Taking into account all these reasons and in light of judgments of Hon’ble Apex Court 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) we are satisfied that due to ‘reasonable cause’ assessee failed to file the appeal within the stipulated time. We note that the assessee has not gained from filing the appeal with a delay. We therefore condone the delay of 190 days in filing of the…

Prithiviraj Sayajirao Deshmukh, Sangli vs. ITO, Ward-4, Sangli

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

ITA 1607/PUN/2025[2018-19]Status: DisposedITAT Pune08 Sept 2025AY 2018-19

Bench: Dr.Manish Borad & Shri Vinay Bhamore

For Appellant: NoneFor Respondent: Shri Shashank Ojha

Section 144Section 250Section 250(6)

…stipulated time. We note that the assessee has not gained from filing the appeal with a delay. We therefore in light of judgments of Hon’ble Apex Court 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 32 days in filing of the instant appeal before this Tribunal. 5. We have heard ld. DR and perused the record placed before us. We note that the assessee is an individual and income of Rs. 23,67,540/- along with agricultural inc…

Pradip Popatlal Katariya, Ahilyanagar vs. ITO, Ward-1, Ahilyanagar

ITA 1496/PUN/2025[2011-12]Status: DisposedITAT Pune08 Sept 2025AY 2011-12

Bench: Dr. Manish Borad & Shri Vinay Bhamore

For Appellant: Shri Prasad Bhandari, CA (virtual)For Respondent: Shri Shashank Ojha, Addl.CIT

Section 143(3)Section 250Section 253(5)Section 69

…d, therefore in the light of the provisions of section 253(5) of the Act and also taking a justice oriented approach in the light of 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), we hereby condone the delay and admit the appeal for adjudication. 3. At the outset, learned counsel for the assessee submitted that against the addition of Rs. 60.00 lakhs made by the Ld.AO for the alleged purchase of immovable property, the ass…

Lata Gulab Ratnani L/H of Late Gulab Ratnani, Pune vs. Income Tax Officer, Ward 8(3), Pune

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

ITA 363/PUN/2025[2013-14]Status: DisposedITAT Pune03 Sept 2025AY 2013-14

Bench: Dr. Manish Borad & Shri Vinay Bhamore

For Appellant: Mrs. Arrchena Shetty, AdvocateFor Respondent: Shri Ramnath P. Murkunde, DR

Section 147Section 69A

…oriented approach should be taken and delay should be condoned unless the delay is found to be intentional. We find support from the decisions of Hon'ble Supreme 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). In the light of the above judgments and also considering the reasons giving rise to delay in filing of appeal before the Ld.CIT(A), we hereby condone the delay of 136 days in filing of appeal before Ld.CIT(A). 9. So far as the other grounds of ap…

Acharya Shri Anand Rishiji Jain Shraman Sanghiya Trust, Ahmednagar vs. CIT Exemption, Pune

In the result, both the appeals filed by the appellant trust are allowed for statistical purposes

ITA 320/PUN/2025[-]Status: DisposedITAT Pune03 Sept 2025

Bench: Dr.Manish Borad & Shri Vinay Bhamore

For Appellant: Ms.Payal RathiFor Respondent: Shri Amol Khairnar

Section 12ASection 12A(1)(ac)Section 80G

…the stipulated time. We find that there is no material on record to disbelieve the explanation of the appellant trust and judgments of Hon’ble Supreme 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). We therefore condone the delay of 98 days in filing the appeals and admit the appeals for adjudication. ITA No.319/PUN/2025 : 4. Briefly, the facts of the case are that the appellant is a trust, filed application in Form No.10AB under clause (iii…

Acharya Shri Anand Rishiji Jain Shraman Sanghiya Trust, Ahmednagar vs. CIT, Exemption, Pune

In the result, both the appeals filed by the appellant trust are allowed for statistical purposes

ITA 319/PUN/2025[-]Status: DisposedITAT Pune03 Sept 2025

Bench: Dr.Manish Borad & Shri Vinay Bhamore

For Appellant: Ms.Payal RathiFor Respondent: Shri Amol Khairnar

Section 12ASection 12A(1)(ac)Section 80G

M/S Lorgan Lifestyle Ltd., Pune vs. ITO, Ward14(4), Pune

In the result, appeal of the assessee is allowed as per terms indicated above

ITA 215/PUN/2025[2015-16]Status: DisposedITAT Pune03 Sept 2025AY 2015-16

Bench: Dr.Manish Borad & Ms.Astha Chandra

For Appellant: Shri B S RajpurohitFor Respondent: Shri Amol Khairnar

Section 143(3)Section 250

…that due to ‘reasonable cause’ assessee failed to file the appeal within the stipulated time. We therefore in light of judgments of Hon’ble Apex Court Court in the case of Collector, Land Acquisition, Anantnag & Anr. Vs. Mst. Katiji & Ors. reported in (1987) 2 SCC 107 and in 3 M/s Lorgan Lifestyle Limited the case of Inder Singh Vs. State of Madhya Pradesh judgment dated 21.03.2025 (2025 INSC 382) condone the delay of 84 days in filing the appeal before this Tribunal. 4. Assessee has raised following grounds of appeal : “Aggrieved by the order passed by the learned Commissioner of Income-tax (Appeals) [CIT(A)…

Yashwant Educational Services, Pune vs. CIT (Exemption), Pune

In the result, appeals filed by the Assessee are allowed for statistical purposes

ITA 1630/PUN/2025[2025-26]Status: DisposedITAT Pune03 Sept 2025AY 2025-26

Bench: Dr. Manish Borad & Shri Vinay Bhamore

For Appellant: NoneFor Respondent: Shri Amit Bobde, CIT-DR

Section 12A(1)(ac)Section 80G(5)

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE “B” BENCH : PUNE BEFORE DR. MANISH BORAD, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER I.T.A.Nos.1629 & 1630/PUN/2025 Centre for Action CIT (Exemption), Pune. Research and Education, vs. Madhurima Apartmenrs, Ashok Nagar, Near Range Hills, Pune-411007 PAN : AAATC 5562 H (Appellant) (Respondent) For Assessee : None For Revenue : Shri Amit Bobde, CIT-DR Date of Hearing : 01.09.2025 Date of Pronouncement : 03.09.2025 ORDER PER DR. MANISH BORAD, AM: The present appeals at the instance of the assessee are directed against the separate orders of Ld. Commissioner…

Yashwant Educational Services, Pune vs. CIT (Exemption), Pune

In the result, appeals filed by the Assessee are allowed for statistical purposes

ITA 1629/PUN/2025[2025-26]Status: DisposedITAT Pune03 Sept 2025AY 2025-26

Bench: Dr. Manish Borad & Shri Vinay Bhamore

For Appellant: NoneFor Respondent: Shri Amit Bobde, CIT-DR

Section 12A(1)(ac)Section 80G(5)

Stray Animal Welfare Organization, Pune vs. Exemption, Ward-1(2), Pune

In the result, appeals filed by the Assessee are allowed for statistical purposes

ITA 1594/PUN/2025[-]Status: DisposedITAT Pune03 Sept 2025

Bench: Dr. Manish Borad & Shri Vinay Bhamore

For Appellant: Shri Dhananjay ChandrashekharFor Respondent: Shri Amit Bobde, CIT-DR

Section 12A(1)(ac)Section 80G(5)

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE “B” BENCH : PUNE BEFORE DR. MANISH BORAD, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER I.T.A.Nos.1593 & 1594/PUN/2025 Stray Animal Welfare CIT (Exemption), Pune. Organization-SAWO, vs. Flat No.I-103, Anthena, Balador Lake Township, Talegaon Dabhede S.O., Talegaon Dabhade (R), Pune-410506. PAN : ABCTS 2235 C (Appellant) (Respondent) For Assessee : Shri Dhananjay Chandrashekhar Jadhav, CA For Revenue : Shri Amit Bobde, CIT-DR Date of Hearing : 01.09.2025 Date of Pronouncement : 03.09.2025 ORDER PER DR. MANISH BORAD, AM: The present appeals at the instance of…

Stray Animal Welfare Organization, Pune vs. Exemption, Ward-1(2), Pune

In the result, appeals filed by the Assessee are allowed for statistical purposes

ITA 1593/PUN/2025[-]Status: DisposedITAT Pune03 Sept 2025

Bench: Dr. Manish Borad & Shri Vinay Bhamore

For Appellant: Shri Dhananjay ChandrashekharFor Respondent: Shri Amit Bobde, CIT-DR

Section 12A(1)(ac)Section 80G(5)

Gyan Prakash Tiwari, Rajgarh vs. ITO, Shajapur

In the result appeal of the assessee is partly allowed

ITA 563/IND/2024[2009-10]Status: DisposedITAT Indore29 Aug 2025AY 2009-10

Bench: Shri Manish Boradgyan Prakash Tiwari, Income Tax Officer, Talab Mohalla Chhapiheda, Shajapur Vs. Rajgarh (Appellant / Assessee) (Respondent/ Revenue) Pan: Abupt8470C Assessee By Ms. Ruchira Nerkar, Ar Revenue By Shri Ashish Porwal, Sr.Dr Date Of Hearing 28.08.2025 Date Of Pronouncement 29.08.2025 O R D E R

Section 142(1)Section 143(3)Section 263

…t from the judgment of Hon’ble Supreme Court in the case of Inder Inder Singh Vs. State of Madhya Pradesh judgment dated 21.03.2025 (20235 INSC 382 and in another case of Collector, Land Acquisition, Amantnag & Anr, V/s Mst. Katiji & Ors reported in (1987) 2 SCC 107, I hereby condone the delay of 81 days and admit the appeal for hearing. 3. The sole grievance of the assessee is that the Ld. CIT(A) has erred in confirming the addition of Rs.11,00,000/- made by the Ld. A.O for the Assessment Year 2009-10. 4. Brief facts of the case is that the appellant is a government school teacher deriving income solely fr…

Suresh Babu Chalorakandy, Bengaluru vs. Income Tax Officer, Ward-5(3)(6), Bengaluru

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

ITA 1156/BANG/2025[2017-18]Status: DisposedITAT Bangalore28 Aug 2025AY 2017-18

Bench: Shri Laxmi Prasad Sahu & Shri Soundararajan Kassessment Year : 2017-18 Mr. Suresh Babu Chalorakandy, Vs. Ito, No. 54, Shivamayam, Someshwara Layout, Ward – 5(3)(6), Ms Palya, Near Sambram College, Bangalore. Vidyaranyapura (Po), Bangalore North, Bangalore – 560 097. Pan : Adfpc 6359 J Appellant Respondent Assessee By : Shri. Chytanya V. Mudrabettu,Advocate Revenue By : Shri. Sankar Ganesh D, Addl. Cit(Dr)(Itat), Bangalore. Date Of Hearing : 13.08.2025 Date Of Pronouncement : 28.08.2025

For Appellant: Shri. Chytanya V. Mudrabettu,AdvocateFor Respondent: Shri. Sankar Ganesh D, Addl. CIT(DR)(ITAT), Bangalore

Section 133(6)Section 69A

…ed within the due date. On going through the Order of the Co-ordinate Bench and explanation submitted by the learned Counsel by relying on the judgment of the Hon’ble Supreme Court in the case of Collector of Land Acquisition Vs. MST Katiji and Others, (1987) 2 SCC 107 : 1987 (2) SC, the delay in filing the appeal is condoned. The learned Counsel reiterated the submissions made before the learned CIT(A) and submitted that the company has deposited its money in the assessee’s bank account (current account). The cash deposited in the assessee’s bank account does not belong to the assessee. It is the money of the co…

Vikram Narendra Patil, Aurangabad vs. ITO Ward - 1(2), Aurangabad

In the result, the appeal filed by the assesee is partly allowed

ITA 950/PUN/2025[2017-18]Status: DisposedITAT Pune26 Aug 2025AY 2017-18

Bench: Dr.Manish Borad

For Appellant: Shri Prayag JhaFor Respondent: Shri Deepak Kumar Kedia

Section 142(1)Section 143(2)Section 143(3)Section 250Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “SMC”, PUNE BEFORE DR.MANISH BORAD, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No.950/PUN/2025 Assessment Year : 2017-18 Vikram Narendra Patil Vs. ITO, Ward-1(12), A-20/4, 11th Scheme, Aurangabad, Maharshtra. Near Siddhivinayak Mandir, Shivaji Nagar, Garkheda, Now presently Aurangabad - 431009, Ward-1(5), Aurangabad Maharashtra PAN: BYQPP3325J Appellant Respondent Appellant by : Shri Prayag Jha Respondent by : Shri Deepak Kumar Kedia Date of hearing : 08.07.2025 Date of pronouncement : 26.08.2025 आदेश / ORDER The captioned appeal at the instance of assessee pert…

Sunil Trilokchand Jain, Pune vs. CIT (Appeal), NFAC, Delhi

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

ITA 1616/PUN/2025[2022-23]Status: DisposedITAT Pune26 Aug 2025AY 2022-23

Bench: Dr.Manish Borad

For Appellant: Shri Nikhil PathakFor Respondent: Shri Sanjay Dhivare

Section 143(2)Section 143(3)Section 250Section 68

…e assessee was prevented from filing the appeal within the stipulated time for ‘reasonable cause’. I therefore in light of judgments of Hon’ble Supreme 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 130 days in filing the appeal before this Tribunal. Since ld.CIT(A) has not adjudicated the 3 Sunil Tilokchand Jain appeal on merits of the case, in the larger interest of justice and being fair to both the parties I deem it pro…