Inder Singh v. State of Madhya Pradesh

2025 INSC 382Supreme Court of India2025#302 most cited

What is Inder Singh v. State of Madhya Pradesh authority for?

Non-deliberate procedural delays caused by circumstances beyond control must be condoned in the interest of substantial justice, even if the delay is significant, such as over 1500 days.

267

judgments rely on this decision, according to BharatTax’s citation analysis of 371,887 Indian tax judgments — from 2025 to 2026.

Also referred to as

Inder Singh v. State of MP · condonation of delay · substantial justice · procedural delay · delay condonation · section 250 · section 147 · section 148 · section 144 · section 142(1) · appeals delay · beyond control

Sections most often in play

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

Issues it is cited on

section 115wasection 234e(1)section 143(1a)section 285section 117section 139(9)section 200a(1)(c)tax collected at sourceinterest under section 201(1a)section 200a(1)section 206csection 120

Judgments citing Inder Singh v. State of Madhya Pradesh

Mrs. Deepali Vikki Ajmera, Mulund vs. ITO Ward 27(1)(1), Mumbai, Navi Mumbai

In the result, appeal filed by the Assessee is allowed

ITA 4981/MUM/2025[2020-21]Status: DisposedITAT Mumbai30 Dec 2025AY 2020-21

Bench: Shri Narender Kumar Choudhryassessment Year: 2020-21 Mrs. Deepali Vikki Ajmera, Ito Ward 27 (1) (1), 5Th Floor, Prem Ratna Building, Tower 6, Vashi Station Ambedkar, Road Opp. Balaji Vs. Complex, Navi Mumbai – Temple, Mulund West, Mumbai 400703. – 400080. Pan – Agvps 7279 Q (Appellant) (Respondent) Present For: Assessee By : Shri Piyush Bafna, Ca (Virtually Appear) Revenue By : Shri A.M.K. Mahadevan, Sr. D.R. Date Of Hearing : 19.11.2025 Date Of Pronouncement : 30.12.2025 O R D E R Per : Narender Kumar Choudhry: This Appeal Has Been Preferred By The Assessee Against The Order Dated 30.08.2024, Impugned Herein, Passed By The National Faceless Appeal Centre (Nfac)/Ld. Commissioner Of Income Tax (Appeals) (In Short Ld. Commissioner) U/S 250 Of The Income Tax Act, 1961 (In Short ‘The Act’) For The A.Y. 2020-21. 2. At The Outset, It Is Observed That There Is A Delay Of 281 Days In Filing The Instant Appeal, On Which The Assessee Has Claimed As Under :- Affidavit For Condonation Of Delay 1, Mrs. Deepali Vikki Ajmera, Age About 45 Years, Residing At 5Th Floor, Prem Ratna Building, Ambedkar Road, Opp Balaji Temple

For Appellant: Shri Piyush Bafna, CAFor Respondent: Shri A.M.K. Mahadevan, SR. D.R
Section 250

…the delay is purely procedural in nature without any intent to evade the law. Hence, it is respectfully submitted that the delay deserves to be condoned in the interest of justice. 10. That the Hon'ble Supreme Court in Inder Singh v. State of Madhya Pradesh [2025 INSC 382] has held that where delay is not deliberate but caused due to circumstances beyond control, it must be condoned in the interest of substantial justice, and even a delay of 1537 days was condoned in that case. 11. That the Hon'ble Pune Bench of ITAT in Rahul Jagannath Bandal (ITA No. 1382/PUN/2024) and in Minhaj Foundation (ITA Nos. 401 to 404/…

Shreya Dey Sarkar, Pune, Maharashtra vs. I.T.O., Ward - 2(4), Raiganj, West Dinajpur

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

ITA 1649/KOL/2025[2014-2015]Status: DisposedITAT Kolkata29 Dec 2025AY 2014-2015

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 143(1)Section 250

…the E- Assessment Scheme, 2021. The assessee has cited the case laws in the case of Collector, Land Acquisition v. Mst. Katiji (1987) 2 SCC 107 and ITA No.: 1649/KOL/2025 Assessment Year: 2014-15 Shreya Dey Sarkar. Inder Singh v. the State of Madhya Pradesh [2025 INSC 382] in support of the condonation of delay and prayed that the short delay of 55 days in filing the appeal may be condoned in the interest of equity and justice. After perusing the same, we are satisfied that the assessee had a reasonable and sufficient cause and was prevented from filing the instant appeal within the statutory time limit. We, the…

Swa. Savitribai Bhikalal Agrawal Memorial Trust, Nandurbar vs. Commissioner of Income Tax (Exemption), Pune

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

ITA 1576/PUN/2025[2023-24]Status: DisposedITAT Pune23 Dec 2025AY 2023-24

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.1575 & 1576/Pun/2025 Swa Savitribai Bhikalal Vs. Cit (Exemption), Agrawal Memorial Trust, Pune Nandurbar, Maharashtra – 425426 Pan : Aavts8830R Appellant Respondent

For Appellant: Shri Rahul NaharFor Respondent: Shri Amit Bobde
Section 12ASection 12A(1)(ac)Section 80GSection 80G(5)(iii)

…approach and following the 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 897 and 904 days in filing the appeals before this Tribunal and admit the appeals for adjudication. 4. Tersely stated, the common facts emanating from the record are that the appellant is a trust formed with the main object of providing education, healthcare, basic medical facility and providing food to the needy poor pe…

Swa. Savitribai Bhikalal Agrawal Memorial Trust, Visarwadi, Navapur vs. Commissioner of Income Tax ( Exemption), Pune

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

ITA 1575/PUN/2025[2023-24]Status: DisposedITAT Pune23 Dec 2025AY 2023-24

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.1575 & 1576/Pun/2025 Swa Savitribai Bhikalal Vs. Cit (Exemption), Agrawal Memorial Trust, Pune Nandurbar, Maharashtra – 425426 Pan : Aavts8830R Appellant Respondent

For Appellant: Shri Rahul NaharFor Respondent: Shri Amit Bobde
Section 12ASection 12A(1)(ac)Section 80GSection 80G(5)(iii)

…approach and following the 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 897 and 904 days in filing the appeals before this Tribunal and admit the appeals for adjudication. 4. Tersely stated, the common facts emanating from the record are that the appellant is a trust formed with the main object of providing education, healthcare, basic medical facility and providing food to the needy poor pe…

Rajendra Shripati Jadhav, Satara vs. Income Tax Officer Ward -2, Satara

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

ITA 2000/PUN/2025[2011-12]Status: DisposedITAT Pune19 Dec 2025AY 2011-12

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.2000/Pun/2025 Assessment Year : 2011-12

For Appellant: Shri Prayag Jha and Shri Prateek JhaFor Respondent: Shri Manoj Tripathi
Section 143(1)(a)Section 143(2)Section 143(3)

…t intentional and 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) we condone the delay before ld.CIT(A) and admit the appeal for adjudication. 5. Since ld.CIT(A) has not decided the issues on merit, we in the interest of justice are inclined to set aside the impugned order by restoring all the issues raised in the instant appeal to the file of ld.CIT(A) for afresh adjudication. Needless to mention that ld.C…

Shrivardhan Biotech Private Limited, Kondigre vs. Income Tax Office, Ichalkaranji

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

ITA 2191/PUN/2025[2018-19]Status: DisposedITAT Pune17 Dec 2025AY 2018-19

Bench: Shri Rama Kanta Panda, Vice- & Ms. Astha Chandra

For Appellant: Shri Pramod S ShingteFor Respondent: Smt. Indira R. Adakil, Addl.CIT
Section 143(1)Section 143(2)Section 143(3)Section 249(2)

…use. We, therefore, 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), condone the delay of 115 days in filing of the appeal and proceed to adjudicate the same. 3. Briefly stated, the facts are that assessee is a company, engaged in the business of marketing of agricultural produce cultivated in its farm. For AY 2018-19, assessee filed its return of income on 31/10/2018 declaring income of ₹ NIL and agricultura…

Surendra Sumatilal Sancheti, Aurnagabad vs. ITO WD- 1(1), Aurnagabad

In the result, all the appeals filed by the Assessee in ITA

ITA 1862/PUN/2025[2015-16]Status: DisposedITAT Pune17 Dec 2025AY 2015-16

Bench: Dr. Manish Borad & Shri Vinay Bhamore

For Appellant: Shri Shubham Rathi (virtual)For Respondent: Shri Ganesh B Budruk, Addl.CIT
Section 147Section 250Section 250(6)Section 271(1)(c)

…roach 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 condone the delay in filing the appeals before the Ld.CIT(A). 5. So far as merits of the cases are concerned, since the same has not been dealt with by the Ld.CIT(A), we restore all 4 ITA.Nos.1856, 1858-1862PUN./2025 (Surendra Sumatilal Sancheti) the issues raised in the instant six appeals to the file of Ld.CIT(A) for necessary adjudicat…

Surendra Sumatilal Sancheti, Aurnagabad vs. ITO WD- 1(1), Aurnagabad

In the result, all the appeals filed by the Assessee in ITA

ITA 1861/PUN/2025[2015-16]Status: DisposedITAT Pune17 Dec 2025AY 2015-16

Bench: Dr. Manish Borad & Shri Vinay Bhamore

For Appellant: Shri Shubham Rathi (virtual)For Respondent: Shri Ganesh B Budruk, Addl.CIT
Section 147Section 250Section 250(6)Section 271(1)(c)

…roach 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 condone the delay in filing the appeals before the Ld.CIT(A). 5. So far as merits of the cases are concerned, since the same has not been dealt with by the Ld.CIT(A), we restore all 4 ITA.Nos.1856, 1858-1862PUN./2025 (Surendra Sumatilal Sancheti) the issues raised in the instant six appeals to the file of Ld.CIT(A) for necessary adjudicat…

Surendra Sumatilal Sancheti, Aurnagabad vs. ITO WD- 1(1), Aurnagabad

In the result, all the appeals filed by the Assessee in ITA

ITA 1860/PUN/2025[2013-14]Status: DisposedITAT Pune17 Dec 2025AY 2013-14

Bench: Dr. Manish Borad & Shri Vinay Bhamore

For Appellant: Shri Shubham Rathi (virtual)For Respondent: Shri Ganesh B Budruk, Addl.CIT
Section 147Section 250Section 250(6)Section 271(1)(c)

…roach 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 condone the delay in filing the appeals before the Ld.CIT(A). 5. So far as merits of the cases are concerned, since the same has not been dealt with by the Ld.CIT(A), we restore all 4 ITA.Nos.1856, 1858-1862PUN./2025 (Surendra Sumatilal Sancheti) the issues raised in the instant six appeals to the file of Ld.CIT(A) for necessary adjudicat…

Surendra Sumatilal Sancheti, Aurnagabad vs. ITO WD- 1(1), Aurangabad

In the result, all the appeals filed by the Assessee in ITA

ITA 1859/PUN/2025[2013-14]Status: DisposedITAT Pune17 Dec 2025AY 2013-14

Bench: Dr. Manish Borad & Shri Vinay Bhamore

For Appellant: Shri Shubham Rathi (virtual)For Respondent: Shri Ganesh B Budruk, Addl.CIT
Section 147Section 250Section 250(6)Section 271(1)(c)

…roach 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 condone the delay in filing the appeals before the Ld.CIT(A). 5. So far as merits of the cases are concerned, since the same has not been dealt with by the Ld.CIT(A), we restore all 4 ITA.Nos.1856, 1858-1862PUN./2025 (Surendra Sumatilal Sancheti) the issues raised in the instant six appeals to the file of Ld.CIT(A) for necessary adjudicat…

Surendra Sumatilal Sancheti, Aurnagabad vs. ITO WD- 1(1), Aurangabad

In the result, all the appeals filed by the Assessee in ITA

ITA 1858/PUN/2025[2014-15]Status: DisposedITAT Pune17 Dec 2025AY 2014-15

Bench: Dr. Manish Borad & Shri Vinay Bhamore

For Appellant: Shri Shubham Rathi (virtual)For Respondent: Shri Ganesh B Budruk, Addl.CIT
Section 147Section 250Section 250(6)Section 271(1)(c)

…roach 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 condone the delay in filing the appeals before the Ld.CIT(A). 5. So far as merits of the cases are concerned, since the same has not been dealt with by the Ld.CIT(A), we restore all 4 ITA.Nos.1856, 1858-1862PUN./2025 (Surendra Sumatilal Sancheti) the issues raised in the instant six appeals to the file of Ld.CIT(A) for necessary adjudicat…

Surendra Sumatilal Sancheti, Aurnagabad vs. ITO WD- 1(1), Aurnagabad

In the result, all the appeals filed by the Assessee in ITA

ITA 1856/PUN/2025[2014-15]Status: DisposedITAT Pune17 Dec 2025AY 2014-15

Bench: Dr. Manish Borad & Shri Vinay Bhamore

For Appellant: Shri Shubham Rathi (virtual)For Respondent: Shri Ganesh B Budruk, Addl.CIT
Section 147Section 250Section 250(6)Section 271(1)(c)

…roach 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 condone the delay in filing the appeals before the Ld.CIT(A). 5. So far as merits of the cases are concerned, since the same has not been dealt with by the Ld.CIT(A), we restore all 4 ITA.Nos.1856, 1858-1862PUN./2025 (Surendra Sumatilal Sancheti) the issues raised in the instant six appeals to the file of Ld.CIT(A) for necessary adjudicat…

Rohini Maruti Deshmukh, Pune vs. Income Tax Officer, Ward 6(2), Pune

In the result, all the appeals (ITA Nos

ITA 1839/PUN/2025[2015-16]Status: DisposedITAT Pune17 Dec 2025AY 2015-16

Bench: Dr. Manish Borad & Shri Vinay Bhamore

For Appellant: Shri Sarang Gudhate, CAFor Respondent: Shri Manoj Tripathi, Addl.CIT
Section 250Section 271(1)(c)Section 44ASection 54B

…roach 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 1918 days in filing of each of the instant appeals before this Tribunal and admit these appeals for adjudication. 3 ITA.Nos.1837-1839/PUN./2025 (Amol Vasant Deshmukh & Ors.) 3. From perusal of the grounds of appeal, we notice that common grievance of the assessees is against the levy of penalty u/s.271(1)(c) of…

Tulsabai Vasant Deshmukh, Pune vs. Income Tax Officer, Ward 6(2), Pune

In the result, all the appeals (ITA Nos

ITA 1838/PUN/2025[2015-16]Status: DisposedITAT Pune17 Dec 2025AY 2015-16

Bench: Dr. Manish Borad & Shri Vinay Bhamore

For Appellant: Shri Sarang Gudhate, CAFor Respondent: Shri Manoj Tripathi, Addl.CIT
Section 250Section 271(1)(c)Section 44ASection 54B

…roach 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 1918 days in filing of each of the instant appeals before this Tribunal and admit these appeals for adjudication. 3 ITA.Nos.1837-1839/PUN./2025 (Amol Vasant Deshmukh & Ors.) 3. From perusal of the grounds of appeal, we notice that common grievance of the assessees is against the levy of penalty u/s.271(1)(c) of…

Amol Vasant Deshmukh, Pune vs. Income Tax Officer, Ward 6(2), Pune

In the result, all the appeals (ITA Nos

ITA 1837/PUN/2025[2015-16]Status: DisposedITAT Pune17 Dec 2025AY 2015-16

Bench: Dr. Manish Borad & Shri Vinay Bhamore

For Appellant: Shri Sarang Gudhate, CAFor Respondent: Shri Manoj Tripathi, Addl.CIT
Section 250Section 271(1)(c)Section 44ASection 54B

…roach 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 1918 days in filing of each of the instant appeals before this Tribunal and admit these appeals for adjudication. 3 ITA.Nos.1837-1839/PUN./2025 (Amol Vasant Deshmukh & Ors.) 3. From perusal of the grounds of appeal, we notice that common grievance of the assessees is against the levy of penalty u/s.271(1)(c) of…

Pandurang Keshav Pandit, Panvel, Maharashtra vs. The DCIT, Panvel Circle, Panvel, Maharashtra

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

ITA 1996/PUN/2025[2015-2016]Status: DisposedITAT Pune16 Dec 2025AY 2015-2016

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.2614/Pun/2024 & Assessment Year : 2015-16

For Appellant: Shri C.H. NaniwadekarFor Respondent: Shri Manoj Tripathi
Section 143(1)(a)Section 143(3)Section 147Section 148Section 250Section 271(1)(c)Section 5Section 69

…lay. 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 377 days in filing of the instant appeal before this Tribunal and admit the appeal for adjudication. 4. We will first take up ITA No.2614/PUN/2024. Assessee has filed the following modified grounds : "1. The learned CIT(A) erred on facts and in law in upholding the addition of Rs.56,80,060 made by the learned AO u/s 69 o…

Pandurang Keshav Pandit, New Panvel vs. Deputy Commissioner of Income Tax, Panvel Circle

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

ITA 2614/PUN/2024[2015-16]Status: DisposedITAT Pune16 Dec 2025AY 2015-16

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.2614/Pun/2024 & Assessment Year : 2015-16

For Appellant: Shri C.H. NaniwadekarFor Respondent: Shri Manoj Tripathi
Section 143(1)(a)Section 143(3)Section 147Section 148Section 250Section 271(1)(c)Section 5Section 69

…lay. 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 377 days in filing of the instant appeal before this Tribunal and admit the appeal for adjudication. 4. We will first take up ITA No.2614/PUN/2024. Assessee has filed the following modified grounds : "1. The learned CIT(A) erred on facts and in law in upholding the addition of Rs.56,80,060 made by the learned AO u/s 69 o…

Vinodkumar Dhanulalji Sawji, Jalna vs. ITO Ward 1, Jalna

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

ITA 1416/PUN/2024[2015-16]Status: DisposedITAT Pune16 Dec 2025AY 2015-16

Bench: Dr. Manish Borad & Shri Vinay Bhamore

For Appellant: Pratikh Jha, AdvocateFor Respondent: Shri Vinod Pawar, Addl.CIT
Section 147Section 148Section 153CSection 250Section 68

…also taking into consideration the judgments of Hon'ble Apex Court in the cases of 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 163 & 164 days in filing of the instant appeals in ITA Nos. 1415 & 1416/PUN/2024 respectively before this Tribunal and admit the appeals for adjudication. 3. Since the issues raised in both these appeals are common, first we take up ITA No. 1415/PUN/2024 for A.Y. 2014-15 as a lead case. The modified grounds of…

Pasaydan Gorkshana Sanstha, Parbhani vs. CIT (Exemption), Pune

In the result, ITA No.2122/PUN/2025 is allowed for statistical purposes and ITA No

ITA 2122/PUN/2025[2025-26]Status: DisposedITAT Pune12 Dec 2025AY 2025-26

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.1870 & 2122/Pun/2025

For Appellant: Smt. Deepa KhareFor Respondent: Shri Amit Bobde
Section 12ASection 12A(1)(ac)

…approach and following the 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 158 days and 529 days in filing the appeals before this Tribunal and admit the appeals for adjudication. 4. At the outset, ld. Counsel for the appellant submitted that the first application for regular registration which was filed by the appellant on 26.09.2023 has been rejected by ld.CIT(E) on account of non-compliance…

Pasayadan Gorkshana Sanstha, Parbhani vs. CIT Exemption, Pune

In the result, ITA No.2122/PUN/2025 is allowed for statistical purposes and ITA No

ITA 1870/PUN/2025[NA]Status: DisposedITAT Pune12 Dec 2025

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.1870 & 2122/Pun/2025

For Appellant: Smt. Deepa KhareFor Respondent: Shri Amit Bobde
Section 12ASection 12A(1)(ac)

…approach and following the 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 158 days and 529 days in filing the appeals before this Tribunal and admit the appeals for adjudication. 4. At the outset, ld. Counsel for the appellant submitted that the first application for regular registration which was filed by the appellant on 26.09.2023 has been rejected by ld.CIT(E) on account of non-compliance…