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 367,518 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.

Ramesh Wasudeorao Nawsalkar, Amravati vs. DCIT Amravati Circle, Amravati

In the result, appeal of the Assessee is allowed

ITA 746/NAG/2025[2014-15]Status: DisposedITAT Nagpur10 Feb 2026AY 2014-15

Bench: Dr. Manish Borad

For Appellant: Shri Bhushan Lathiya, CAFor Respondent: Shri Surjit Kumar Saha, Sr.DR

Section 143(3)Section 250Section 30

…and assessee has not gained from delaying the appeal. 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), I hereby condone the delay of 34 days in filing of the instant appeal before this Tribunal and admit the appeal for adjudication. 3. The sole grievance of the assessee is against the disallowance of registration charges at ₹ 5,47,250/- incurred b…

Ranjana Vijaykumar Sharma, Nagpur vs. ITO Ward 3(4) Range Code 3, Nagpur

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

ITA 642/NAG/2025[2016-17]Status: DisposedITAT Nagpur10 Feb 2026AY 2016-17

Bench: Dr. Manish Borad

For Appellant: Shri Shubham Jain, AdvocateFor Respondent: Shri Surjit Kumar Saha, Sr.DR

Section 147Section 250Section 250(6)Section 50C

…ee has not gained by delaying in filing of the appeal. 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), I hereby condone the delay of 176 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 requested for remitting the issues to the file of the Ld.CIT(A)…

Adds Aquaculture Private Limited, Nagpur vs. ITO Ward 4(4), Nagpur

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

ITA 577/NAG/2025[2017-18]Status: DisposedITAT Nagpur10 Feb 2026AY 2017-18

Bench: Dr. Manish Borad

For Appellant: Shri Abhay Agrawal, AdvocateFor Respondent: Shri Surjit Kumar Saha, Sr.DR

Section 139Section 144Section 148Section 250

…ssee has not gained by the delay in filing the appeal. 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), I hereby condone the delay of 469 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 against the addition of ₹ 9,50,000/-, assessee pr…

Ashish Bhagwan Balpande, Nagpur vs. ITO Ward 4(4), Nagpur

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

ITA 567/NAG/2025[2015-16]Status: DisposedITAT Nagpur10 Feb 2026AY 2015-16

Bench: Dr. Manish Borad

For Appellant: Shri Dilip Lohiya, CAFor Respondent: Shri Surjit Kumar Saha, Sr.DR

Section 143(3)Section 250Section 250(6)Section 69

…ssee has not gained by the delay in filing the appeal. 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), I hereby condone the delay of 504 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), appea…

Late Sharad Shankar Kale, Nagpur vs. ITO Ward 5(1), Nagpur

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

ITA 511/NAG/2025[2014-15]Status: DisposedITAT Nagpur10 Feb 2026AY 2014-15

Bench: Dr. Manish Borad

For Appellant: Mrs. Anchal Gupta, CAFor Respondent: Shri Surjit Kumar Saha, Sr.DR

Section 143(3)Section 250

…assessee has not gained by delay in filing the appeal. 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), I hereby condone the delay of 348 days in filing of the instant appeal before this Tribunal and admit the appeal for adjudication. 3. The grievance of the assessee is twofold. Firstly that proper opportunity of hearing has not been granted by the…

Vishnu Janardhan Shirolkar Mahajan Wady Trust, Mumbai vs. ITO (Exemption)-2(4), Mumbai

In the result, the grounds of

ITA 6602/MUM/2025[2021-22]Status: DisposedITAT Mumbai09 Feb 2026AY 2021-22

Bench: SHRI PAWAN SINGH (Judicial Member)

Section 11Section 12ASection 250Section 254(1)

…filed affidavit before ld CIT(A) in explaining similar facts. The ld CIT(A) instead of seeking any specific submissions rejected the plea of condonation of delay. Hon’ble Apex Court in a celebrated decision in Collector Land Acquisition Vs MstKatiji (1987) 2 SCC 107 held that there is no presumption under law the delay in filing appeal is intentional. The parties do not get any benefit in filing appeal belatedly, rather there is chance that the delay may not be condoned. It was further held that when technical consideration and cause of substantial justice and pitted against each other, the cause of substant…

Raju Jhanghel, Raipur vs. Income Tax Officer-1(2), Raipur

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

ITA 446/RPR/2025[2015-16]Status: DisposedITAT Raipur05 Feb 2026AY 2015-16

Bench: Shri Partha Sarathi Chaudhury, Jm & Shri Avdhesh Kumar Mishra, Am आयकर अपील सं. / Ita No: 445 & 446/Rpr/2025 (िनधा"रण वष" Assessment Years: 2014-15 & 2015-16) Raju Janghel, C/E Beside Trivenia Vs Income Tax Officer-1(2), Office Of Houshal Pan Thela, Gudhiyari, Ito-1(2), Cr Building, Civil Lines, Raipur, Chhattisgarh, 492001. Raipur, Chhattisgarh, 492001 Pan: Agrpj0572D (अपीलाथ"/Appellant) (""थ" / Respondent) : िनधा"रती की ओर से / Assessee By : Shri Sunil Kumar Agrawal, Ca राज" की ओर से / Revenue By : Shri Yogesh Kumar Sharma, Cit-Dr सुनवाई की तारीख / Date Of Hearing : 03.02.2026 घोषणा की तारीख / Date Of : 05.02.2026 Pronouncement आदेश / O R D E R Per Avdhesh Kumar Mishra, Am: Common Facts & Similar Grounds Arise In The Above Captioned Appeals Of The Assessee; Therefore, These Appeals Were Heard Together & Are Being Disposed Off By This Common Order.

For Appellant: Shri Sunil Kumar Agrawal, CAFor Respondent: Shri Yogesh Kumar Sharma, CIT-DR

Section 139Section 147Section 148Section 148ASection 250Section 68

…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. Raju Janghel vs. Income Tax Officer-1(2), Raipur 8. The explanation of the Ld. AR therefore, becomes relevant to determine whether the same reflects sufficient and reasonable cause on his part in not presenting this appeal within the prescribed time. In case of Collector, Land Acquisition v…

Raju Jhanghel, Raipur vs. Income Tax Officer-1(2), Raipur

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

ITA 445/RPR/2025[2014-15]Status: DisposedITAT Raipur05 Feb 2026AY 2014-15

For Appellant: Shri Sunil Kumar Agrawal, CAFor Respondent: Shri Yogesh Kumar Sharma, CIT-DR

Section 139Section 147Section 148Section 148ASection 250Section 68

Fdcm Karmachari Sahaka, Chandrapur vs. ITO Ward-2, Chandrapur

In the result, appeal of the Assessee is allowed

ITA 313/NAG/2025[2018-19]Status: DisposedITAT Nagpur03 Feb 2026AY 2018-19

Bench: Dr. Manish Borad

For Appellant: Shri Mohammed Lakkadsha, CAFor Respondent: Shri Surjit Kumar Saha, Sr.DR

Section 143(1)(a)Section 250Section 80ASection 80PSection 80P(2)(a)

…he assessee has not gained delay in filing the appeal. 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), I hereby condone the delay of 1291 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 stated that even though various grounds of appeal have been rai…

Dhananjay Vasantrao Deshmukh (HUF), Aurangabad vs. Income Tax Officer Ward 1(5), Aurangabad

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

ITA 2344/PUN/2025[2019-2020]Status: DisposedITAT Pune02 Feb 2026AY 2019-2020

Bench: Dr. Manish Borad & Shri Vinay Bhamore

For Appellant: Shri Ramesh N Thete (virtual)For Respondent: Shri R.Y. Balawade, Addl.CIT

Section 143(3)Section 250Section 271ASection 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE “A” BENCH : PUNE BEFORE DR. MANISH BORAD, ACCOUNTANT MEMBER & SHRI VINAY BHAMORE, JUDICIAL MEMBER I.T.A.No.2343 & 2344/PUN/2025 (Assessment Year : 2019-2020) Dhananjay Vasantrao ITO, Ward-1(5), Aurangabad Deshmukh (HUF), Flat No. 10, Nabhraj Sunflower vs. Aparements, Shahnoor Wadi, Darga Road, Dist. Chh. Sambhajinagar PAN : AAIHD 4555 K (Appellant) (Respondent) For Assessee : Shri Ramesh N Thete (virtual) For Revenue : Shri R.Y. Balawade, Addl.CIT Date of Hearing : 29.01.2026 Date of Pronouncement : 02.02.2026 ORDER PER : MANISH BORAD, AM These appeals at the instance…

Bhaskar Rajaram Thorat, Nashik vs. Income Tax Officer, Ward 2(1), Nashik

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

ITA 2302/PUN/2025[2015 - 16]Status: DisposedITAT Pune02 Feb 2026

Bench: Dr. Manish Borad & Shri Vinay Bhamore

For Appellant: Shri Chinmayy Pathak (virtual)For Respondent: Shri R.Y. Balawade, Addl.CIT

Section 147Section 148Section 250Section 250(6)Section 271(1)(c)Section 69A

…has not gained from delay in the filing the appeal 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 210 days in filing the appeal before the Ld.CIT(A). 7. So far as merits of the case are concerned, since the Ld.CIT(A) has not dealt with merits of the case regarding the 4 ITA.Nos.2300 & 2302/PUN./2025 (Bhaskar Rajara…

Bhaskar Rajaram Thorat, Nashik vs. Income Tax Officer, Ward 2(1), Nashik

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

ITA 2300/PUN/2025[2015 - 16]Status: DisposedITAT Pune02 Feb 2026

Bench: Dr. Manish Borad & Shri Vinay Bhamore

For Appellant: Shri Chinmayy Pathak (virtual)For Respondent: Shri R.Y. Balawade, Addl.CIT

Section 147Section 148Section 250Section 250(6)Section 271(1)(c)Section 69A

Mr. Ramesh Prabhakar Patil, Solapur vs. ITO Ward 2, Pandharpur

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

ITA 906/PUN/2025[2010-11]Status: DisposedITAT Pune28 Jan 2026AY 2010-11

Bench: Shri R.K. Panda, Vice- & Ms. Astha Chandra

For Appellant: Shri Pratik SandbhorFor Respondent: Shri Harish Bist (Through Virtual)

Section 144Section 147Section 148Section 69A

…fter hearing both the sides, we find that there is a reasonable cause for filing the appeal with delay. Therefore, in the light of the judgment(s) of Hon’ble Apex Court in the case of Collector, Land Acquisition, Anantnag & Anr. Vs. Mst. Katiji & Ors. [(1987) 2 SCC 107] and 2 ITA No.906/PUN/2025, AY 2010-11 Inder Singh Vs. State of Madhya Pradesh (2025 INSC 382), we hereby condone the delay of 02 days in filing of the instant appeal before this Tribunal and admit the appeal for adjudication. 3. The assessee has raised the following grounds of appeal :- “1. On the facts and in the circumstances of the case and i…

Sarika Jagannath Patil, Raigad vs. Assessing Officer, Panvel

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

ITA 2806/PUN/2025[2018-19]Status: DisposedITAT Pune28 Jan 2026AY 2018-19

Bench: Dr.Manish Borad & Ms. Astha Chandraआयकर अपील सं. / Ita No.2806/Pun/2025 Assessment Year : 2018-19

For Appellant: Shri Ronak H. JainFor Respondent: Shri Aviyogi Ambadkar

Section 147

…l and assessee 3 Sarika Jagannath Patil would not have gained from filing the appeal with a delay. We therefore in light of 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 56 days in filing of the instant appeal before this Tribunal and admit the appeal for adjudication. 4. At the outset, ld. Counsel for the assessee submitted that impugned addition has been made for the unexplained investment in…

Savita Kamlakar Birajdar, Pune vs. Income Tax Officer, Latur

ITA 2190/PUN/2025[2012-2013]Status: DisposedITAT Pune28 Jan 2026AY 2012-2013

Bench: Shri R.K. Panda, Vice- & Ms. Astha Chandra

For Appellant: Shri Sharad A VazeFor Respondent: Shri Harish Bist (Through Virtual)

Section 144Section 147Section 69

…porting documents on record, we find that there is a reasonable cause for filing the appeal with delay. Therefore, in the light of the judgment(s) of Hon’ble Apex Court in the case of Collector, Land Acquisition, Anantnag & Anr. Vs. Mst. Katiji & Ors. [(1987) 2 SCC 107] and Inder Singh Vs. State of Madhya Pradesh (2025 INSC 382), we hereby condone the delay of 146 days in 2 ITA No.2190/PUN/2025, AY 2012-13 filing of the instant appeal before this Tribunal and admit the appeal for adjudication. 3. The assessee has raised the following grounds of appeal :- “1. The Ld. AO erred in law and on facts in completing as…

Uttar Bahrtiiya Education Society, Mumbai vs. Income Tax Officer, Mumbai

In the result, appeal filed by the assessee is dismissed

ITA 7652/MUM/2025[2019-2020]Status: DisposedITAT Mumbai28 Jan 2026AY 2019-2020

Bench: Shri Sandeep Gosain & Shri Bijayananda Pruseth

Section 10Section 250

…ever, liberal approach is adopted in condoning the delay, existence of ‘sufficient cause’ for not filing the appeal in time, is a condition precedent for exercising the discretionary power to condone the delay. The phrases ‘liberal approach’, ‘justice- (1987) 2 SCC 107 = AIR 1987 SC 1353 oriented approach’ and cause for the advancement of ‘substantial justice’ cannot be employed to defeat the law of limitation so as to allow stale matters or as a matter of fact dead matters to be revived and re-opened by taking aid of Section 5 of the Limitation Act.” 11. After discussion on various cases in its order, the Hon'b…

Uttar Bhartiya Education Society, Mumbai vs. Income Tax Officer, Mumbai

In the result, appeal filed by the assessee is dismissed

ITA 7651/MUM/2025[2018-2019]Status: DisposedITAT Mumbai28 Jan 2026AY 2018-2019

Bench: Shri Sandeep Gosain & Shri Bijayananda Pruseth

Section 10Section 250

Mr. Sinnappa Vanku Waghmode, Vatpali vs. ITO Ward 2, Pandharpur

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

ITA 2805/PUN/2025[2015-16]Status: DisposedITAT Pune27 Jan 2026AY 2015-16

Bench: Dr.Manish Borad & Ms. Astha Chandraआयकर अपील सं. / Ita No.2805/Pun/2025 Assessment Year : 2015-16

For Appellant: Shri Aakash Parakh and Shri Piyush Bafna

Section 147Section 148Section 250Section 250(6)Section 56Section 69

…order. 2 Sinnappa Vanku Waghmode 3. After hearing both the sides and considering the averments made in the affidavit and also placing reliance on the judgment of Hon’ble Supreme Court in the case of Collector, Land Acquisition vs. Mst. Katiji & Ors. (1987) 2 SCC 107) we find that due to ‘reasonable cause’ assessee failed to file the appeal within the time limit specified under the Act. We therefore condone the delay of 178 days in filing the appeal and admit the appeal for adjudication. 4. At the outset, ld. Counsel for the assessee submitted that assessee expired on 20.06.2025. Inadvertently, Form No.36 was…

Kolhar Bhagwatipur Vapari Gramin Bigarsethi Sahakari Patsanstha Ltd, Ahilyanagar vs. ITO, Ward-1, Ahilyanagar

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

ITA 1877/PUN/2025[2014-15]Status: DisposedITAT Pune27 Jan 2026AY 2014-15

Bench: Shri R.K. Panda & Ms. Astha Chandra

For Appellant: Shri Prasad BhadariFor Respondent: Shri Vidya Ratna Kishore

Section 148

…prescribed time limit and 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), we hereby condone the delay of 215 days in filing of the appeals before Ld.CIT(A). 6. So far as merits of the cases are concerned, ideally the matters deserve to be restored to the file of Ld.CIT(A) as the issues on merits have not dealt with by t…

The Government Iti Basmathnagar Imc Society, Hingoli vs. Exemption Ward, Nanded

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

ITA 2969/PUN/2025[2018-19]Status: DisposedITAT Pune23 Jan 2026AY 2018-19

Bench: Dr.Manish Boradआयकर अपील सं. / Ita Nos.2969 & 2972/Pun/2025 Assessment Years : 2018-19 & 2019-20 The Government Iti Vs. Income Tax Officer, Basmathnagar Imc Society, Exemption Ward, Opp To Navoday Vidyalay, Range 179, Nanded Basmat Parbhani Road, Basmathnagar, Dist. Hingoli 431512 Maharashtra Pan : Aabtg2544A Appellant Respondent

For Appellant: Shri Abhay AvchatFor Respondent: Date of hearing

Section 10Section 115BSection 147Section 148Section 250Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “SMC”, PUNE BEFORE DR.MANISH BORAD, ACCOUNTANT MEMBER आयकर अपील सं. / ITA Nos.2969 & 2972/PUN/2025 Assessment Years : 2018-19 and 2019-20 The Government ITI Vs. Income Tax Officer, Basmathnagar IMC Society, Exemption Ward, Opp to Navoday Vidyalay, Range 179, Nanded Basmat Parbhani Road, Basmathnagar, Dist. Hingoli 431512 Maharashtra PAN : AABTG2544A Appellant Respondent Assessee by : Shri Abhay Avchat Shri Shashank Ojha (virtual) Revenue by : Date of hearing : 14.01.2026 Date of pronouncement : 23.01.2026 आदेश / ORDER The captioned appeals at the instance of…