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. (2 SCC 107)

Q: 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.

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.

Income Tax Officer, Patiala vs. Sh. Sewa Singh, Patiala

In the result the appeal of the Revenue is dismissed

ITA 696/CHANDI/2023[2018-19]Status: DisposedITAT Chandigarh02 Jul 2024AY 2018-19

Bench: Dr Krinwant Sahay & Shri Paresh M. Joshiआयकर अपील सं./ Ita No. 696/Chd/2023 "नधा"रण वष" / Assessment Year: 2018-19 The Ito, Vs. Shri Sewa Singh, बनाम H. No. B-27,Focal Point, Patiala Patiala 147001 "थायी लेखा सं./Pan No: Abjpj5347B अपीलाथ"/ Appellant ""यथ"/ Repsondent ( Virtual Hearing ) "नधा"रती क" ओर से/Assessee By : None राज"व क" ओर से/ Revenue By : Shri Rahul Sohu, Jcit, Sr. Dr सुनवाई क" तार"ख/Date Of Hearing : 02.07.2024 उदघोषणा क" तार"ख/Date Of Pronouncement : 02 .07.2024 आदेश/Order

For Appellant: NoneFor Respondent: Shri Rahul Sohu, JCIT, Sr. DR

Section 139(1)Section 143Section 143(1)Section 36Section 43BSection 69

…imitation is not available for the Government and Governmental authorities and they are also to be treated in the same yardstick. In Living Media India Limited the Hon’ble Supreme Court took note of the decision in the case of Collector (LA) Vs. Katiji [1987] 2 SCC 107 where the Hon’ble Supreme Court pointed out various principles while considering the expression “Sufficient Cause”. Some of the relevant principles would be that ordinarily a litigant does not stand to benefit by lodging an appeal laid; refusing to condone delay can result in a meritorious matter being thrown out at the very threshold and 3 cause o…

Shri Kunpara Kadva Patidar Samaj Seva Trust, Surendranagar vs. The CIT(Exemption), Ahmedabad

ITA 953/AHD/2024[NA]Status: DisposedITAT Ahmedabad25 Jun 2024

Bench: Ms. Suchitra Kamble & Shri Makarand V. Mahadeokar, Accountnat Member 1. Ita No.952/Ahd/2024 2. Ita No.953/Ahd/2024 Assessment Year : - Shri Kunpara Kadva Patidar The Cit(Exemption) Samaj Seva Trust Vs Ahmedabad R Samaj Seca Trust, Chaman Ramjibhai Patel Navalgadh, Dhrangadhra, Surendranagar – 363 320 (Gujarat) Pan: Aaxts 9852 P अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri Mehul K. Patel, Adv. Revenue By : Shri Sudhendu Das, Cit-Dr सुनवाई क" तार"ख/Date Of Hearing : 19/06/2024 घोषणा क" तार"ख /Date Of Pronouncement: 25/06/2024 आदेश/O R D E R Per Shri Makarand V. Mahadeokar, Am: These Two Appeals By The Assessee-Trust Are Directed Against Two Separate Orders Of The Ld.Commissioner Of Income Tax (Exemptions), Ahmadabad [Hereinafter Referred As “The Ld.Cit(E)”], Dated 19-02-2024 & 07-03-2024, Wherein The Application For Registration Under Section 12Ab & 80G Of The Income Tax Act, 1961, Were Rejected.

For Appellant: Shri Mehul K. Patel, AdvFor Respondent: Shri Sudhendu Das, CIT-DR

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

…Considering the submissions and the circumstances detailed by the assessee-trust, we find that there exists sufficient cause for the delay in filing the appeal. The Hon'ble Supreme Court in the case of Collector, Land Acquisition v. Mst. Katiji & Ors. [(1987) 2 SCC 107] emphasized that a liberal approach should be adopted in condoning delays to advance substantial justice. Following this principle, we are inclined to condone the delay in filing the appeal. 6.1. On the merits of the case, it appears that the Ld.CIT(E) has not had the benefit of a full and comprehensive response from the assessee-trust due to the…

Shri Kunpara Kadva Patidar Samaj Seva Trust, Surendranagar vs. The CIT(Exemption), Ahmedabad

ITA 952/AHD/2024[NA]Status: DisposedITAT Ahmedabad25 Jun 2024

Bench: Ms. Suchitra Kamble & Shri Makarand V. Mahadeokar, Accountnat Member 1. Ita No.952/Ahd/2024 2. Ita No.953/Ahd/2024 Assessment Year : - Shri Kunpara Kadva Patidar The Cit(Exemption) Samaj Seva Trust Vs Ahmedabad R Samaj Seca Trust, Chaman Ramjibhai Patel Navalgadh, Dhrangadhra, Surendranagar – 363 320 (Gujarat) Pan: Aaxts 9852 P अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri Mehul K. Patel, Adv. Revenue By : Shri Sudhendu Das, Cit-Dr सुनवाई क" तार"ख/Date Of Hearing : 19/06/2024 घोषणा क" तार"ख /Date Of Pronouncement: 25/06/2024 आदेश/O R D E R Per Shri Makarand V. Mahadeokar, Am: These Two Appeals By The Assessee-Trust Are Directed Against Two Separate Orders Of The Ld.Commissioner Of Income Tax (Exemptions), Ahmadabad [Hereinafter Referred As “The Ld.Cit(E)”], Dated 19-02-2024 & 07-03-2024, Wherein The Application For Registration Under Section 12Ab & 80G Of The Income Tax Act, 1961, Were Rejected.

For Appellant: Shri Mehul K. Patel, AdvFor Respondent: Shri Sudhendu Das, CIT-DR

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

…Considering the submissions and the circumstances detailed by the assessee-trust, we find that there exists sufficient cause for the delay in filing the appeal. The Hon'ble Supreme Court in the case of Collector, Land Acquisition v. Mst. Katiji & Ors. [(1987) 2 SCC 107] emphasized that a liberal approach should be adopted in condoning delays to advance substantial justice. Following this principle, we are inclined to condone the delay in filing the appeal. 6.1. On the merits of the case, it appears that the Ld.CIT(E) has not had the benefit of a full and comprehensive response from the assessee-trust due to the…

Shridariyapuri Sthankvasi Jain Sandh, Surendranagar vs. The CIT(Exemption), Ahmedabad

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

ITA 946/AHD/2024[NA]Status: DisposedITAT Ahmedabad25 Jun 2024

Bench: Ms. Suchitra Kamble & Shri Makarand V. Mahadeokar, Accountnat Member Assessment Year : - Shridariyapuri Sthankvasi Jain The Cit (Exemption) Sandh Vs Ahmedabad Sayla Main Road, Main Bazaar Sayla Surendranagar – 363 436 Pan: Aalts 2673 J अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri Mehul K. Patel, Adv. Revenue By : Shri Sudhendu Das, Cit-Dr सुनवाई क" तार"ख/Date Of Hearing : 19/06/2024 घोषणा क" तार"ख /Date Of Pronouncement: 25/06/2024 आदेश/O R D E R Per Shri Makarand V. Mahadeokar, Am: This Appeal By The Assessee-Trust Is Directed Against The Order Of The Ld.Commissioner Of Income Tax (Exemption), Ahmadabad [Hereinafter Referred To As “The Ld.Cit(E)”], Dated 23-02-2024, Whereby The Application For Registration Under Section 12Ab Of The Income Tax Act, 1961 [Hereinafter Referred To As “The Act”], Was Rejected By Ex-Parte Order.

For Appellant: Shri Mehul K. Patel, AdvFor Respondent: Shri Sudhendu Das, CIT-DR

Section 10Section 12ASection 12A(1)(ac)

…Considering the submissions and the circumstances detailed by the assessee-trust, we find that there exists sufficient cause for the delay in filing the appeal. The Hon'ble Supreme Court in the case of Collector, Land Acquisition v. Mst. Katiji & Ors. [(1987) 2 SCC 107] emphasized that a liberal approach should be adopted in condoning delays to advance substantial justice. Following this principle, we are inclined to condone the delay in filing the appeal. 6.2. On the merits of the case, it appears that the Ld.CIT(E) has not had the benefit of a full and comprehensive response from the assessee-trust due to the…

Dashashrimali Radhanpura Jain Gyati, Bhavnagar vs. The CIT (Exemption), Ahmedabad

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

ITA 869/AHD/2024[NA]Status: DisposedITAT Ahmedabad25 Jun 2024

Bench: Ms. Suchitra Kamble & Shri Makarand V. Mahadeokar, Accountnat Member Assessment Year : - Dashashrimali Radhanpura Jain The Cit (Exemption) Gyati, Vs Ahmedabad Radhanpuri Bazar, Nanbha Street, Bhavnagar – 364 001 (Gujarat) Pan: अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri Mehul K. Patel, Adv. Revenue By : Shri Sudhendu Das, Cit-Dr सुनवाई क" तार"ख/Date Of Hearing : 19/06/2024 घोषणा क" तार"ख /Date Of Pronouncement: 25/06/2024 आदेश/O R D E R Per Shri Makarand V. Mahadeokar, Am: This Appeal By The Assessee-Trust Is Directed Against The Order Of The Ld.Commissioner Of Income Tax (Exemption), Ahmadabad [Hereinafter Referred To As “The Ld.Cit(E)”], Dated 18-09-2023, Whereby The Application For Registration Under Section 12Ab Of The Income Tax Act, 1961 [Hereinafter Referred To As “The Act”], Was Rejected.

For Appellant: Shri Mehul K. Patel, AdvFor Respondent: Shri Sudhendu Das, CIT-DR

Section 12ASection 12A(1)(ac)

…Considering the submissions and the circumstances detailed by the assessee-trust, we find that there exists sufficient cause for the delay in filing the appeal. The Hon'ble Supreme Court in the case of Collector, Land Acquisition v. Mst. Katiji & Ors. [(1987) 2 SCC 107] emphasized that a liberal approach should be adopted in condoning delays to advance substantial justice. Following this principle, we are inclined to condone the delay in filing the appeal. 6.2. On the merits of the case, it appears that the Ld.CIT(E) has not had the benefit of a full and comprehensive response from the assessee-trust due to the…

DCIT, Circle, Patiala vs. M/S the British Co. Ed. School, Patiala

In the result the appeal of the Revenue is dismissed

ITA 413/CHANDI/2023[2018-19]Status: DisposedITAT Chandigarh21 Jun 2024AY 2018-19

Bench: SHRI. VIKRAM SINGH YADAV (Accountant Member), SHRI. PARESH M. JOSHI (Judicial Member)

For Appellant: NoneFor Respondent: Shri Dharamvir, JCIT, Sr. DR

Section 139(1)Section 143Section 143(1)Section 36Section 43B

…imitation is not available for the Government and Governmental authorities and they are also to be treated in the same yardstick. In Living Media India Limited the Hon’ble Supreme Court took note of the decision in the case of Collector (LA) Vs. Katiji [1987] 2 SCC 107 where the Hon’ble Supreme Court pointed out various principles while considering the expression “Sufficient Cause”. Some of the relevant principles would be that ordinarily a litigant does not stand to benefit by lodging an appeal laid; refusing to condone delay can result in a meritorious matter being thrown out at the very threshold and 3 cause…

F.I.Auto Components Private Limited, Chennai vs. ITO Corp. Ward 2(2), Chennai

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

ITA 847/CHNY/2024[2018-19]Status: DisposedITAT Chennai19 Jun 2024AY 2018-19

Bench: Shri Ss Viswanethra Ravi & Shri Jagadishआयकर अपील सं./Ita No.847/Chny/2024 िनधा9रण वष9 /Assessment Year: 2018-19

For Appellant: Shri Muthu Abirami, AdvocateFor Respondent: Shri G. Suresh, JCIT

Section 143(1)Section 221(1)

…perused the material available on record. The Ld. Addl. CIT(A) has not condoned the delay of 48 days and dismissed the appeal as there was no sufficient cause for delay. The Hon'ble Supreme Court In case of Collector, Land Acquisition vs MST Katiji (1987) 2 SCC 107, has explained that the expression ‘Sufficient Cause’ employed by the legislature is adequately elastic to enable the Courts to apply the law in a meaningful manner to sub-serves the ends of justice that being the life-purpose of the existence of the institution of Courts. It was further held by the Hon’ble Supreme Court that such liberal approach…

Manek Nivas Dharmshala, Kheda vs. The CIT (Exemption), Ahmedabad

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

ITA 410/AHD/2024[NA]Status: DisposedITAT Ahmedabad14 Jun 2024

Bench: Ms. Suchitra Kamble & Shri Makarand V. Mahadeokar, Accountnat Member Assessment Year : - Manek Nivas Dharamshala The Cit (Exemption) Near Sahid Bhuvan At Dakor Vs Ahmedabad Tal.Thasra Dist. Kheda – 388 225 (Gujarat) Pan: अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri Chetan Shah, Ar Revenue By : Shri Sudhendu Das, Cit-Dr सुनवाई क" तार"ख/Date Of Hearing : 12/06/2024 घोषणा क" तार"ख /Date Of Pronouncement: 14/06/2024 आदेश/O R D E R Per Shri Makarand V. Mahadeokar, Am: This Appeal By The Assessee-Trust Is Directed Against The Order Of The Ld.Commissioner Of Income Tax (Exemptions), Ahmadabad [Hereinafter Referred To As “The Ld.Cit(E)”], Dated 28-01-2023, Wherein The Application For Registration Under Section 12Ab Of The Income Tax Act, 1961 [Hereinafter Referred To As “The Act”], Was Rejected.

For Appellant: Shri Chetan Shah, ARFor Respondent: Shri Sudhendu Das, CIT-DR

Section 12ASection 12A(1)(ac)

…rly the age constraint of the managing trustee and the tragic demise of his sons, we find that there exists sufficient cause for the delay in filing the appeal. The Hon'ble Supreme Court in the case of Collector, Land Acquisition v. Mst. Katiji & Ors. [(1987) 2 SCC 107] emphasized that a liberal approach should be adopted in condoning delays to advance substantial justice. Following this principle, we are inclined to condone the delay in filing the appeal. Manek Nivas Dharamshala vs. CIT(E) 4 6.2. On the merits of the case, it appears that the Ld.CIT(E) has not had the benefit of a full and comprehensive respon…

Manush Commodities (P) Ltd., Howrah vs. ITO, Ward-15(3), Kolkata.

In the result, the appeal of the assessee is allowed

ITA 612/KOL/2023[2014-15]Status: DisposedITAT Kolkata03 Jun 2024AY 2014-15

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

…ven one more opportunity to present its case on merit before the AO so that the principles of natural justice are satisfied. The case of the assessee finds support from the decision of Hon’ble Supreme Court in the case of Mst. Katiji & Ors. reported in (1987) 2 SCC 107 (SC) wherein the Hon’ble Apex Court has held that the substantial justice should prevail over technicalities. In view of the above, we are inclined to restore the issue to the file of AO with the direction to decide the same after taking into account contentions and evidences which the assessee may file. Simultaneously we direct the assessee to co-…