Concord of India Insurance Co. Ltd. v. Smt. Nirmla Devi

251 Taxmann 270High Court2017#20115 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2024 to 2026.

Sections most often in play

Section 10A Section 10AC Section 10AD Section 11 Section 12 Section 12A(1)(ac)Section 12A(1)(ac)(i)Section 12A(1)(ac)(iii)

Issues it is cited on

section 253(5)section 253 condonation of delay section 25 prescribed company document section 143(3)india

Judgments citing Concord of India Insurance Co. Ltd. v. Smt. Nirmla Devi

Advaya Charitable Foundation (Now Btg Advaya Charitable Foundation), Mumbai vs. CIT(Exemptions), Mumbai

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

ITA 6809/MUM/2025[Not Applicable]Status: DisposedITAT Mumbai20 Jan 2026

Bench: Shri Sandeep Gosain & Shri Prabhash Shankar

For Appellant: Dr. K. Shivaram & Shri Rahul Hakani,ARsFor Respondent: Shri Rajesh Kumar Yadav (CIT-DR)

Section 12ASection 8

…IN THE INCOME-TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI BEFORE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER & SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER ITA No.6810/MUM/2025 (A.Y. - NA) Advaya Charitable v/s. Commissioner of Income Tax Foundation(Now BTG Advaya बनाम (Exemptions), Mumbai Charitable Foundation) Room No. 601, 6th Floor, 1, Lalani Aura Building, 34 th Cumballa Hill, MTNL TE Road, Near National College, Building, Pedder Road, Dr. Khar (West), Mumbai – Gopalrao Deshmukh Marg, 400052, Maharashtra Cumballa Hill, Mumbai – 400026, Maharashtra स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AANCA5394F Appellant/अपीलाथी .. Res…

Vaishali Developers & Builders, Bhopal vs. ITO-1(2), Bhopal

Appeal is allowed for statistical purpose

ITA 357/IND/2023[2012-13]Status: DisposedITAT Indore30 Apr 2024AY 2012-13

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniassessment Year : 2012-13 Vaishali Developers & Income-Tax Officer, Builders, 1(2), बनाम/ 240, M.P. Nagar Zone I, Bhopal Vs. Bhopal (Assessee/Appellant) (Revenue/Respondent) Pan : Aacfv7638P Assessee By Shri S.S. Deshpande, Ca & Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Final Hearing 08.04.2024 Date Of Pronouncement 30.04.2024

Section 143(3)Section 234BSection 80I

…e. He submitted that the counsel’s lapse constitutes a “sufficient cause” as held in Concord of India Insurance Co. Ltd. Vs. Smt. Nirmla Devi (1979) 118 ITR 507 (SC), Mahaveer Prasad Jain Vs. CIT (MP HC) 172 ITR 331 and Vijay Vishin Meghani Vs. DCIT (2017) 251 Taxmann 270 (Bombay HC). Relying upon these decisions, Ld. AR prayed to condone the delay. 4. Per contra, Ld. DR for revenue strongly opposed assessee’s prayer with following contentions: (i) It is submitted that there is a delay of as many as 2,425 days which is highly inordinate. The law mandates filing of appeal within a prescribed period only and…

M/S C.I. Builders Pvt. Ltd., Bhopal vs. The DCIT 1(1), Bhopal

Appeals are dismissed

ITA 248/IND/2023[2012-13]Status: DisposedITAT Indore23 Jan 2024AY 2012-13

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 143(3)Section 271(1)(c)

…ters. Thus, there is no lethargy or negligence on the part of assessee in making delay in filing present appeals. Relying upon decisions in Concord of India Insurance Co. Ltd. Vs. Smt. Nirmla Devi (1979) 118 ITR 507 (SC), Vijay Vishin Meghani Vs. DCIT (2017) 251 Taxmann 270 (Bombay HC) and Oracle India Pvt. Ltd. Vs. DCIT (2008) 13 DTR 372 (ITAT, Delhi), Ld. AR prayed to condone the delay in present matters. During arguments, when the Bench raised a pointed query to Ld. AR as to the period upto which the previous counsel handled assessee’s tax matters, Ld. AR asserted standing at the Bar that he worked till t…

M/S C.I. Builders Pvt. Ltd., Bhopal vs. The ACIT, 1(2), Bhopal

Appeals are dismissed

ITA 247/IND/2023[2010-2011]Status: DisposedITAT Indore23 Jan 2024AY 2010-2011

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 143(3)Section 271(1)(c)