Land Acquisition, Anantnag and Anr. v. Ms Katiji and Others

167 ITR 5Supreme Court of India1987#593 most cited

What is Land Acquisition, Anantnag and Anr. v. Ms Katiji and Others authority for?

The principle of 'sufficient cause' for condonation of delay in filing appeals requires a liberal interpretation to ensure substantial justice, but delay will not be condoned if sufficient cause is not satisfactorily explained by the appellant.

164

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2022 to 2026.

Also referred to as

Land Acquisition Anantnag v Katiji · Collector Land Acquisition v Mst Katiji · 167 ITR 5 SC · condonation of delay · sufficient cause for delay · appeal filing delay · Section 253(1) Income Tax Act · Section 249(2) Income Tax Act · liberal interpretation of delay · income tax appeals · judicial discretion delay · justice over technicality

Sections most often in play

Section 1961Section 250Section 253(1)Section 153CSection 143(3)Section 1963Section 246ASection 144

Issues it is cited on

section 253(1)section 200a(1)(c)section 200a(1)section 12ab(4)section 200(3)section 12ab(1)(b)(ii)section 249(2)section 253(3)section 12ab(1)section 12ab(1)(b)section 12a(1)(ac)(vi)section 273

Judgments citing Land Acquisition, Anantnag and Anr. v. Ms Katiji and Others

Tapaswini Mangesh Mahske, Thane vs. Income Tax Officer, Ward 2, Panvel

Appeals are PARTLY ALLOWED FOR STATISITCAL PURPOSES in aforestated terms

ITA 1301/PUN/2024[AY 2013-14]Status: DisposedITAT Pune01 Oct 2024

Bench: Hon’Ble Shri G. D. Padmahshali & Shri Vinay Bhamore

For Appellant: None for the Assessee [‘Ld. AR’]For Respondent: Mr Arvind Desai [‘Ld. DR’]
Section 144Section 148Section 151Section 250Section 253(1)Section 274

…ond undeliberate postal delay of 21-22 days in instituting these separate appeals, we placing reliance on ‘Vijay Vishin Meghani Vs. DCIT & Anr’ reported 398 ITR 250 (Bom) and ‘Collector, Land Acquisition, Anantnag and Anr. Vs Ms Katiji and Others’ reported at 167 ITR 5 (SC), in the larger interest of judice deem it fit to condone the same holding as ‘none should be deprived of an adjudication on merits unless it is found that the litigant deliberately delayed the filing of appeal.’ 8. We note that; against the order of assessment & penalty order passed on 29/09/2021 & 16/03/2022 a separate appeal were filed befor…

Rajendra Vishwambhar Shete, Kolhapur vs. ACIT Circle 2 Kolhapur, Kolhapur

ITA 1241/PUN/2024[2017-18]Status: DisposedITAT Pune01 Oct 2024AY 2017-18

Bench: Hon’Ble Shri G. D. Padmahshali & Hon’Ble Shri Vinay Bhamoreassessment Year : 2017-18 Rajendra Vishwambhar Shete 1320/2, C-Ward, Laxmipuri, Kolhapur0416002. .......अपीलार्थी / Appellant Pan: Accps9419F

For Appellant: None for the AssesseeFor Respondent: Mr BS Rajpurohit [‘Ld. DR’]
Section 139(1)Section 143(3)Section 250Section 56Section 68

…curred in instituting the present appeal, in the larger interest of justice and after placing reliance on ‘Vijay Vishin Meghani Vs. DCIT & Anr’ reported 398 ITR 250 (Bom) and ‘Collector, Land Acquisition, Anantnag and Anr. Vs Ms Katiji and Others’ reported at 167 ITR 5 (SC), we deem it fit to condone the same and advanced accordingly. 4. We have heard the Ld. DR on the limited issue ex-parte dismissal of appeal by the first appellate authority; and subject to provisions of rule 18 of ‘ITAT Rules’ perused material placed on record. We note that, the assessee is an individual who filed his return of income u/s 139…

Bhausaheb Balasaheb Mhaske, Aurangabad vs. ITO Ward 1(1), Aurangabad

The appeal is PARTLY ALLOWED FOR STATISTICAL PURPOSES

ITA 1515/PUN/2024[2018-19]Status: DisposedITAT Pune11 Sept 2024AY 2018-19

Bench: Hon’Ble Shri G. D. Padmahshali & Hon’Ble Shri Vinay Bhamoreassessment Year : 2018-19 Bhausaheb Balasaheb Mhaske Dist. Spl. Auditor, Class-1 Baldawa Building, Gomtesh Mrkt., Ch. Sambhaji Nagar-431001 Pan: Alwpm1341H. . . . . . . . Appellant V/S The Income Tax Officer, Ward-1, Ch. Sambhaji Nagar. . . . . . . . Respondent

For Appellant: Smt Deepa Khare [‘Ld. AR’]For Respondent: Mr BS Rajpurohit [‘Ld. DR’]
Section 147Section 148Section 246(1)Section 246A(1)Section 249(2)Section 250

…and find them falling within the parameters set for condonation by various judicial precedents including ‘Vijay Vishin Meghani Vs. DCIT & Anr’ reported 398 ITR 250 (Bom) and ‘Collector, Land Acquisition, Anantnag and Anr. Vs Ms Katiji and Others’ reported at 167 ITR 5 (SC). Such reasons since being accidental and undeliberate on the part of appellant are in our considered view very much capable of forming ‘sufficient cause or reasons’ behind the delay caused in instituting the appeal before Ld. NFAC. ITAT-Pune Page 3 of 4 Bhausaheb Balasaheb Mhaske Vs ITO ITA No. 1515/PUN/2024 AY: 2018-19 5. After placing reli…

Suchitra Shashikant Khavare, Hatkanangle, Kolhapur vs. Income Tax Officer, Ichalkaranji

The appeal is PARTLY ALLOWED FOR STATISTICAL PURPOSES

ITA 1410/PUN/2024[AY 2013-14]Status: DisposedITAT Pune10 Sept 2024

Bench: Hon’Ble Shri G. D. Padmahshali & Hon’Ble Shri Vinay Bhamoreassessment Year : 2013-14 Suchitra Shashikant Khavare A/P: Shiroli Plachi, Tal.: Hatkalangle, Kolhapur-416122 Pan: Aowpk8959A. . . . . . . . Appellant V/S The Income Tax Officer, Ichalkaranji. . . . . . . . Respondent

For Appellant: Mr Pramod Shingte [‘Ld. AR’]For Respondent: Mr BS Rajpurohit [‘Ld. DR’]
Section 144Section 147Section 148Section 250

…ndeliberate delay in instituting these separate appeals before the Ld. NFAC, we after placing reliance on ‘Vijay Vishin Meghani Vs. DCIT & Anr’ reported 398 ITR 250 (Bom) and ‘Collector, Land Acquisition, Anantnag and Anr. Vs Ms Katiji and Others’ reported at 167 ITR 5 (SC), in the larger interest of judice deem it fit to condone the same holding as ‘none should be deprived of an adjudication on merits unless it is found that the litigant deliberately delayed the filing of appeal.’ 5. Admittedly the assessee could neither represent her case with during the course of assessment proceedings nor could she had any o…

Shri Gajanan Gramin Bigar Sheti Sahakari Patsanstha Maryadit Ajara, Kolhapur vs. ITO Ward 1(1), Kolhapur

Appeals of the assessee are ALLOWED FOR STATISTICAL PURPOSES

ITA 1192/PUN/2024[2020-21]Status: DisposedITAT Pune04 Sept 2024AY 2020-21

Bench: Hon’Ble Shri G. D. Padmahshali & Hon’Ble Shri Vinay Bhamore

For Appellant: None for the AssesseeFor Respondent: Mr Akhilesh Srivastava [‘Ld. DR’]
Section 139(1)Section 143(3)Section 250

…ndeliberate delay in instituting these separate appeals before the Ld. NFAC, we after placing reliance on ‘Vijay Vishin Meghani Vs. DCIT & Anr’ reported 398 ITR 250 (Bom) and ‘Collector, Land Acquisition, Anantnag and Anr. Vs Ms Katiji and Others’ reported at 167 ITR 5 (SC), in the larger interest of judice deem it fit to condone the same holding as ‘none should be deprived of an adjudication on merits unless it is found that the litigant deliberately delayed the filing of appeal.’ 11. We are of the view that, the appellate remedy or forum is created by the statute is to rest the dispute and not to accelerate fo…

Shri Gajanan Gramin Bigar Sheti Sahakari Patsanstha Maryadit Ajara, Kolhapur vs. ITO Ward 1(1), Kolhapur

Appeals of the assessee are ALLOWED FOR STATISTICAL PURPOSES

ITA 1191/PUN/2024[2018-19]Status: DisposedITAT Pune04 Sept 2024AY 2018-19

Bench: Hon’Ble Shri G. D. Padmahshali & Hon’Ble Shri Vinay Bhamore

For Appellant: None for the AssesseeFor Respondent: Mr Akhilesh Srivastava [‘Ld. DR’]
Section 139(1)Section 143(3)Section 250

…ndeliberate delay in instituting these separate appeals before the Ld. NFAC, we after placing reliance on ‘Vijay Vishin Meghani Vs. DCIT & Anr’ reported 398 ITR 250 (Bom) and ‘Collector, Land Acquisition, Anantnag and Anr. Vs Ms Katiji and Others’ reported at 167 ITR 5 (SC), in the larger interest of judice deem it fit to condone the same holding as ‘none should be deprived of an adjudication on merits unless it is found that the litigant deliberately delayed the filing of appeal.’ 11. We are of the view that, the appellate remedy or forum is created by the statute is to rest the dispute and not to accelerate fo…

Social for Action, Pune vs. ITO Exemption Ward 1(2), Pune

The appeal is ALLOWED FOR STATISTICAL PURPOSES

ITA 991/PUN/2024[2022-23]Status: DisposedITAT Pune28 Aug 2024AY 2022-23

Bench: Hon’Ble Shri S. S. Godara & Shri G. D. Padmahshaliआयकर अपीलसं. / Ita No. 0991/Pun/2024 Social For Action S.No.-73, Vrundavan, Baner Road, N.I.A. S.O., Pune City, Pune-411045. Pan:Abcts8369R . . . . . . . अपीलार्थी / Appellant

For Appellant: None for the AssesseeFor Respondent: Mr Ajaykumar Kesari
Section 80GSection 80G(5)Section 80G(5)(ii)Section 80G(5)(vi)

…lay in instituting the present appeal, we in the larger interest of justice and after placing reliance on ‘Vijay Vishin Meghani Vs. DCIT & Anr’ reported 398 ITR 250 (Bom) and ‘Collector, Land Acquisition, Anantnag and Anr. Vs Ms Katiji and Others’ reported at 167 ITR 5 (SC), condoned the same and advanced accordingly. 4. Tersely stated facts borne out of the case records are; the appellant assessee e-filed its application in Form No 10AB on 15/03/2023 thereby seeking grant of regular registration certificate u/s 80G(5)(ii) of the Act under the category of charitable society / institution. The Ld. CIT(E) in- order…

Sea Cadet Corps Pune Unit, Pune vs. CIT, Exemption, Pune

ITA 949/PUN/2024[-]Status: DisposedITAT Pune26 Aug 2024

Bench: Hon’Ble Shri Satbeer Singh Godara & Shri G. D. Padmahshaliआयकर अपील सं. / Ita No.949/Pun/2024 Sea Cadet Corps Pune Unit S. No. 96/96, C-96-D, Plot No. 2, Flora Bunglow, A-6, Ground 15Th Flr, Mundhwa, Pune-411036 .......अपीलार्थी / Appellant Pan: Aazts6192E V/S The Commissioner Of Income Tax ....... प्रत्यर्थी / Respondent (Exemption), Pune

For Appellant: Smt Deepa Khare [‘Ld. AR’]For Respondent: Mr Ajaykumar Kesari [‘Ld. DR’]
Section 12ASection 12A(1)(ac)Section 2(15)

…lay in instituting the present appeal, we in the larger interest of justice and after placing reliance on ‘Vijay Vishin Meghani Vs. DCIT & Anr’ reported 398 ITR 250 (Bom) and ‘Collector, Land Acquisition, Anantnag and Anr. Vs Ms Katiji and Others’ reported at 167 ITR 5 (SC), deem it fit to condone the same and proceed to adjudicate the issue. ITAT-Pune Page 1 of 4 Sea Cadet Corps Pune Unit Vs CIT(E) 3. We have heard rival submission; and subject to provisions of rule 18 of ‘ITAT Rules’, perused material placed on record. 4. We note that, the appellant vide Form No. 10AB dt. 14/08/2023 filed an application to t…

Santosh Shantilal Muthiyan, Aurangabad vs. ACIT, Circle-1, Aurangabad

ITA 948/PUN/2024[2011-12]Status: DisposedITAT Pune26 Aug 2024AY 2011-12

Bench: Hon’Ble Shri Satbeer Singh Godara & Shri G. D. Padmahshaliassessment Year : 2011-12 Santosh Shantilal Muthiyan Shanti Bunglow, Juna Bazar, Aurangabad-431001 .......अपीलार्थी / Appellant Pan: Abfpm6512R

For Appellant: Smt Deepa Khare [‘Ld. AR’]For Respondent: Mr Arvind Desai [‘Ld. DR’]
Section 144Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL, PUNE ‘B’ BENCH, PUNE BEFORE HON’BLE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI G. D. PADMAHSHALI, ACCOUNTANT MEMBER Assessment Year : 2011-12 Santosh Shantilal Muthiyan Shanti Bunglow, Juna Bazar, Aurangabad-431001 .......अपीलार्थी / Appellant PAN: ABFPM6512R V/s Asstt. Commissioner of Income Tax ....... प्रत्यर्थी / Respondent Circle-1, Aurangabad. Appearances Assessee by : Smt Deepa Khare [‘Ld. AR’] Revenue by : Mr Arvind Desai [‘Ld. DR’] Date of conclusive Hearing : 26/08/2024 Date of Pronouncement : 26/08/2024 ORDER PER G. D.PADMAHSHALI, AM; By present appe…

Society for Welbeing Awearness and Rehabilitation Latur, Latur vs. CIT- Exemption, Pune

ITA 943/PUN/2024[-]Status: DisposedITAT Pune26 Aug 2024

Bench: Hon’Ble Shri Satbeer Singh Godara & Shri G. D. Padmahshaliआयकर अपील सं. / Ita No.943/Pun/2024 Society For Wellbeing Awareness & Rehabilitation Behind Mega Ajinkya City, Ambejogai Road, Latur-413512 .......अपीलार्थी / Appellant Pan: Aajts6718G V/S The Commissioner Of Income Tax ....... प्रत्यर्थी / Respondent (Exemption), Pune

For Appellant: None for the AssesseeFor Respondent: Mr Ajaykumar Kesari [‘Ld. DR’]
Section 12ASection 12A(1)(ac)Section 2(15)

…lay in instituting the present appeal, we in the larger interest of justice and after placing reliance on ‘Vijay Vishin Meghani Vs. DCIT & Anr’ reported 398 ITR 250 (Bom) and ‘Collector, Land Acquisition, Anantnag and Anr. Vs Ms Katiji and Others’ reported at 167 ITR 5 (SC), deem it fit to condone the same as ‘none should be deprived of an adjudication on merits unless it is found that the litigant deliberately delayed the filing’. 4. We note that, the appellant vide Form No. 10AB dt. 24/03/2023 filed an application to the respondent under clause (iii) of section 12A(1)(ac) of the Act thereby seeking regular/fin…

Mr. Ganesh Ayodhyaprasad Jaiswal, Nanded vs. Assessing Officer, Ward-1, Nanded

Appeals stands PARTLY ALLOWED FOR STATISTICAL PURPOSES

ITA 730/PUN/2024[2016-17]Status: DisposedITAT Pune07 Aug 2024AY 2016-17

Bench: Hon’Ble Shri G. D. Padmahshali & Shri Vinay Bhamoreassessment Year : 2009-10 Mahendra Mohanlalji Jaiswal, Besides Tulja Mata Mandir, Near Power House, Darga Base, Jalna. Pan: Amzpj5075F . . . . . . . Appellant V/S The Income Tax Officer, Ward-1(2), Jalna. . . . . . . . Respondent & Assessment Year : 2016-17 Ganesh Ayodhyaprasad Jaiswal, At Mandvi Mandvi, Kinwat, Nanded. Pan: Auspj5624P . . . . . . . Appellant V/S The Income Tax Officer, Ward 1, Nanded. . . . . . . . Respondent Appearances Assessee By : Ms Deepa Khare & Mr Hari Krishan [‘Ld. Ar’] Revenue By : Mr Umesh Phade [‘Ld. Dr’] Date Of Conclusive Hearing : 01/08/2024 Date Of Pronouncement : 07/08/2024 Order Per G. D. Padmahshali, Am; These Two Appeals Of Different Assessee Filed Against Din & Order No. Itba/Nfac/S/250/2021-22/1037975185(1) Dt. 21/12/2021 & Itba/Nfac/S/250/2023-24/1056525970(1) Dt. 26/09/2023 Respectively Passed U/S 250 Of The Income-Tax Act, 1961 [‘The Act’ Hereinafter] By The National Faceless Appeal Centre [‘Nfac’ Hereinafter].

For Appellant: Ms Deepa Khare & Mr Hari Krishan [‘Ld. AR’]For Respondent: Mr Umesh Phade [‘Ld. DR’]
Section 143(3)Section 147Section 250Section 251(1)(a)

…judicate the issues on merits. After placing reliance on ‘Mool Chandra Vs UOI’ [2024, CA 8435- 8436/2024],‘Vijay Vishin Meghani Vs. DCIT & Anr’ reported 398 ITR 250 (Bom) and ‘Collector, Land Acquisition, Anantnag and Anr. Vs Ms Katiji and Others’ reported at 167 ITR 5 (SC), we condone the same & proceed to adjudicate the issues on merits, as ‘none should be deprived of an adjudication on merits unless; (a) reasons falls out ‘sufficient cause’ bowls and (b) there is lightest insignia that litigant has deliberately delayed the filing of appeals. 3. Since facts & substantive issues arisen in these two appeals is c…

Mahendra Mohanlalji Jaiswal, Jalna vs. ITO, Ward 1(2), Jalna

Appeals stands PARTLY ALLOWED FOR STATISTICAL PURPOSES

ITA 678/PUN/2024[2009-10]Status: DisposedITAT Pune07 Aug 2024AY 2009-10

Bench: Hon’Ble Shri G. D. Padmahshali & Shri Vinay Bhamoreassessment Year : 2009-10 Mahendra Mohanlalji Jaiswal, Besides Tulja Mata Mandir, Near Power House, Darga Base, Jalna. Pan: Amzpj5075F . . . . . . . Appellant V/S The Income Tax Officer, Ward-1(2), Jalna. . . . . . . . Respondent & Assessment Year : 2016-17 Ganesh Ayodhyaprasad Jaiswal, At Mandvi Mandvi, Kinwat, Nanded. Pan: Auspj5624P . . . . . . . Appellant V/S The Income Tax Officer, Ward 1, Nanded. . . . . . . . Respondent Appearances Assessee By : Ms Deepa Khare & Mr Hari Krishan [‘Ld. Ar’] Revenue By : Mr Umesh Phade [‘Ld. Dr’] Date Of Conclusive Hearing : 01/08/2024 Date Of Pronouncement : 07/08/2024 Order Per G. D. Padmahshali, Am; These Two Appeals Of Different Assessee Filed Against Din & Order No. Itba/Nfac/S/250/2021-22/1037975185(1) Dt. 21/12/2021 & Itba/Nfac/S/250/2023-24/1056525970(1) Dt. 26/09/2023 Respectively Passed U/S 250 Of The Income-Tax Act, 1961 [‘The Act’ Hereinafter] By The National Faceless Appeal Centre [‘Nfac’ Hereinafter].

For Appellant: Ms Deepa Khare & Mr Hari Krishan [‘Ld. AR’]For Respondent: Mr Umesh Phade [‘Ld. DR’]
Section 143(3)Section 147Section 250Section 251(1)(a)

…judicate the issues on merits. After placing reliance on ‘Mool Chandra Vs UOI’ [2024, CA 8435- 8436/2024],‘Vijay Vishin Meghani Vs. DCIT & Anr’ reported 398 ITR 250 (Bom) and ‘Collector, Land Acquisition, Anantnag and Anr. Vs Ms Katiji and Others’ reported at 167 ITR 5 (SC), we condone the same & proceed to adjudicate the issues on merits, as ‘none should be deprived of an adjudication on merits unless; (a) reasons falls out ‘sufficient cause’ bowls and (b) there is lightest insignia that litigant has deliberately delayed the filing of appeals. 3. Since facts & substantive issues arisen in these two appeals is c…

M/S Cane Development Council Chilwaria, Brh, C/O Ayyubi Chamber, Raniganj, Lakhimpur Kheri-262802, Lakhimpur Kheri vs. The Income Tax Officer-1, Bahraich

ITA 186/LKW/2023[2014-15]Status: DisposedITAT Lucknow08 Jul 2024AY 2014-15

Bench: Hon’Ble Shri G. D. Padmahshali & Shri Subhash Malguriaआयकर अपील सं. / Ita No. 186/Lkw/2023 निर्धारण वर्ा / Assessment Year : 2014-15 Cane Development Council Chilwaria, Brh C/O. Ayyubi Chamber, Raniganj, Lakhimpur Kheri, Up-262802. Pan: Aaatc6087H . . . . . . . अपीलार्थी / Appellant

For Appellant: Mr Shubham Rastogi [‘Ld. AR’]For Respondent: Ms Adita Singh [‘Ld. DR’]
Section 143(3)Section 250Section 250(6)Section 253(1)Section 80P(2)

…liance on ‘Vijay Vishin Meghani Vs. DCIT & Anr.’ [2017 ITAT-Lucknow Page 2 of 5 Cane Development Council Chilwaria, BRH Vs ITO ITA No.186/LKW/2023 AY: 2014-15 398 ITR 250 (Bom)] and ‘Collector, Land Acquisition, Anantnag & Anr. Vs Ms Katiji and Ors.’ [1987, 167 ITR 5 (SC)] we condoned the same and proceeded to adjudicate the issue under challenge. 4. At the physical hearing, the Ld. AR at the outset could reiterate appellant’s all contentions and arguments which were raised by the assessee before both the tax authorities below. In upshot it is prayed that (a) the ad-hoc 20% disallowance made in its case is imp…

Finance & Accounts Officer, Dios, Lucknow. vs. Joint Commissioner of Income Tax(TDS), Lucknow

ITA 106/LKW/2023[2008-09]Status: DisposedITAT Lucknow25 Jun 2024AY 2008-09

Bench: Hon’Ble Shri G. D. Padmahshali & Shri Subhash Malguriaआयकर अपील सं. / Ita No.102 To 106/Lkw/2023 निर्धारण वर्ा / Assessment Year : 2008-09 To 2012-13 Finance & Accounts Officer, District Inspector Of Schools, Lucknow, 58, Shiksha Bhavan, Jagat Narayan Rd. Lucknow. Pan: Aaacf0233P . . . . . . . अपीलार्थी / Appellant

For Appellant: None for the AssesseeFor Respondent: Mr SK Sharma [‘Ld. DR’]
Section 198Section 199Section 250Section 272A(2)(k)

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘A’ BENCH LUCKNOW BEFORE HON’BLE SHRI G. D. PADMAHSHALI, ACCOUNTANT MEMBER AND SHRI SUBHASH MALGURIA, JUDICIAL MEMBER आयकर अपील सं. / ITA No.102 to 106/LKW/2023 निर्धारण वर्ा / Assessment Year : 2008-09 to 2012-13 Finance & Accounts Officer, District Inspector of Schools, Lucknow, 58, Shiksha Bhavan, Jagat Narayan Rd. Lucknow. PAN: AAACF0233P . . . . . . . अपीलार्थी / Appellant बिधम / V/s. Jt. Commissioner of Income Tax TDS, Lucknow . . . . . . . प्रत्यर्थी / Respondent द्वधरध / Appearances Assessee by : None for the Assessee Revenue by : Mr SK Sharma [‘Ld. DR’] सुनवाई की…

Finance & Accounts Officer, Dios, Lucknow. vs. Joint Commissioner of Income Tax(TDS), Lucknow

ITA 105/LKW/2023[2009-10]Status: DisposedITAT Lucknow25 Jun 2024AY 2009-10

Bench: Hon’Ble Shri G. D. Padmahshali & Shri Subhash Malguriaआयकर अपील सं. / Ita No.102 To 106/Lkw/2023 निर्धारण वर्ा / Assessment Year : 2008-09 To 2012-13 Finance & Accounts Officer, District Inspector Of Schools, Lucknow, 58, Shiksha Bhavan, Jagat Narayan Rd. Lucknow. Pan: Aaacf0233P . . . . . . . अपीलार्थी / Appellant

For Appellant: None for the AssesseeFor Respondent: Mr SK Sharma [‘Ld. DR’]
Section 198Section 199Section 250Section 272A(2)(k)

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘A’ BENCH LUCKNOW BEFORE HON’BLE SHRI G. D. PADMAHSHALI, ACCOUNTANT MEMBER AND SHRI SUBHASH MALGURIA, JUDICIAL MEMBER आयकर अपील सं. / ITA No.102 to 106/LKW/2023 निर्धारण वर्ा / Assessment Year : 2008-09 to 2012-13 Finance & Accounts Officer, District Inspector of Schools, Lucknow, 58, Shiksha Bhavan, Jagat Narayan Rd. Lucknow. PAN: AAACF0233P . . . . . . . अपीलार्थी / Appellant बिधम / V/s. Jt. Commissioner of Income Tax TDS, Lucknow . . . . . . . प्रत्यर्थी / Respondent द्वधरध / Appearances Assessee by : None for the Assessee Revenue by : Mr SK Sharma [‘Ld. DR’] सुनवाई की…

Finance & Accounts Officer, Dios, Lucknow. vs. Joint Commissioner of Income Tax(TDS), Lucknow

ITA 104/LKW/2023[2010-11]Status: DisposedITAT Lucknow25 Jun 2024AY 2010-11

Bench: Hon’Ble Shri G. D. Padmahshali & Shri Subhash Malguriaआयकर अपील सं. / Ita No.102 To 106/Lkw/2023 निर्धारण वर्ा / Assessment Year : 2008-09 To 2012-13 Finance & Accounts Officer, District Inspector Of Schools, Lucknow, 58, Shiksha Bhavan, Jagat Narayan Rd. Lucknow. Pan: Aaacf0233P . . . . . . . अपीलार्थी / Appellant

For Appellant: None for the AssesseeFor Respondent: Mr SK Sharma [‘Ld. DR’]
Section 198Section 199Section 250Section 272A(2)(k)

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘A’ BENCH LUCKNOW BEFORE HON’BLE SHRI G. D. PADMAHSHALI, ACCOUNTANT MEMBER AND SHRI SUBHASH MALGURIA, JUDICIAL MEMBER आयकर अपील सं. / ITA No.102 to 106/LKW/2023 निर्धारण वर्ा / Assessment Year : 2008-09 to 2012-13 Finance & Accounts Officer, District Inspector of Schools, Lucknow, 58, Shiksha Bhavan, Jagat Narayan Rd. Lucknow. PAN: AAACF0233P . . . . . . . अपीलार्थी / Appellant बिधम / V/s. Jt. Commissioner of Income Tax TDS, Lucknow . . . . . . . प्रत्यर्थी / Respondent द्वधरध / Appearances Assessee by : None for the Assessee Revenue by : Mr SK Sharma [‘Ld. DR’] सुनवाई की…

Finance & Accounts Officer, Dios, Lucknow. vs. Joint Commissioner of Income Tax(TDS), Lucknow.

ITA 103/LKW/2023[2011-12]Status: DisposedITAT Lucknow25 Jun 2024AY 2011-12

Bench: Hon’Ble Shri G. D. Padmahshali & Shri Subhash Malguriaआयकर अपील सं. / Ita No.102 To 106/Lkw/2023 निर्धारण वर्ा / Assessment Year : 2008-09 To 2012-13 Finance & Accounts Officer, District Inspector Of Schools, Lucknow, 58, Shiksha Bhavan, Jagat Narayan Rd. Lucknow. Pan: Aaacf0233P . . . . . . . अपीलार्थी / Appellant

For Appellant: None for the AssesseeFor Respondent: Mr SK Sharma [‘Ld. DR’]
Section 198Section 199Section 250Section 272A(2)(k)

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘A’ BENCH LUCKNOW BEFORE HON’BLE SHRI G. D. PADMAHSHALI, ACCOUNTANT MEMBER AND SHRI SUBHASH MALGURIA, JUDICIAL MEMBER आयकर अपील सं. / ITA No.102 to 106/LKW/2023 निर्धारण वर्ा / Assessment Year : 2008-09 to 2012-13 Finance & Accounts Officer, District Inspector of Schools, Lucknow, 58, Shiksha Bhavan, Jagat Narayan Rd. Lucknow. PAN: AAACF0233P . . . . . . . अपीलार्थी / Appellant बिधम / V/s. Jt. Commissioner of Income Tax TDS, Lucknow . . . . . . . प्रत्यर्थी / Respondent द्वधरध / Appearances Assessee by : None for the Assessee Revenue by : Mr SK Sharma [‘Ld. DR’] सुनवाई की…

Finance & Accounts Officer, Dios, Lucknow. vs. Joint Commissioner of Income Tax(TDS), Lucknow

ITA 102/LKW/2023[2012-13]Status: DisposedITAT Lucknow25 Jun 2024AY 2012-13

Bench: Hon’Ble Shri G. D. Padmahshali & Shri Subhash Malguriaआयकर अपील सं. / Ita No.102 To 106/Lkw/2023 निर्धारण वर्ा / Assessment Year : 2008-09 To 2012-13 Finance & Accounts Officer, District Inspector Of Schools, Lucknow, 58, Shiksha Bhavan, Jagat Narayan Rd. Lucknow. Pan: Aaacf0233P . . . . . . . अपीलार्थी / Appellant

For Appellant: None for the AssesseeFor Respondent: Mr SK Sharma [‘Ld. DR’]
Section 198Section 199Section 250Section 272A(2)(k)

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘A’ BENCH LUCKNOW BEFORE HON’BLE SHRI G. D. PADMAHSHALI, ACCOUNTANT MEMBER AND SHRI SUBHASH MALGURIA, JUDICIAL MEMBER आयकर अपील सं. / ITA No.102 to 106/LKW/2023 निर्धारण वर्ा / Assessment Year : 2008-09 to 2012-13 Finance & Accounts Officer, District Inspector of Schools, Lucknow, 58, Shiksha Bhavan, Jagat Narayan Rd. Lucknow. PAN: AAACF0233P . . . . . . . अपीलार्थी / Appellant बिधम / V/s. Jt. Commissioner of Income Tax TDS, Lucknow . . . . . . . प्रत्यर्थी / Respondent द्वधरध / Appearances Assessee by : None for the Assessee Revenue by : Mr SK Sharma [‘Ld. DR’] सुनवाई की…

Shree Kalika Devi Nagari Sahakari Pat Sanstha Maryadit Karad, Karad vs. ITO Ward 1, Satara

ITA 419/PUN/2024[2018-19]Status: DisposedITAT Pune03 Jun 2024AY 2018-19

Bench: Hon’Ble Shri S. S. Godara & Shri G. D. Padmahshaliआयकर अपील सं. / Ita No.419/Pun/2024 निर्धारण वर्ा / Assessment Year : 2018-19 Shree Kalika Devi Nagari Sahakari Pathsanstha Maryadit 6/1, Kasar Galli, Guruwar Peth, Karad Ta.: Karad, Dist.: Satara-415110 Pan: Aaaak3735D . . . . . . . अपीलार्थी / Appellant बिधम / V/S. Income Tax Officer Ward-1, Satara . . . . . . . प्रत्यर्थी / Respondent द्वधरध / Appearances Assessee By : Mr Kishor Phadke [‘Ld. Ar’] Revenue By : Mr Ramnath Murkunde [‘Ld. Dr’] सुनवाई की तारीख / Date Of Conclusive Hearing : 30/05/2024 घोषणा की तारीख / Date Of Pronouncement : 03/06/2024 आदेश / Order Per G. D. Padmahshali, Am; This Appeal Is Filed U/S 253(1)(A) Of The Income Tax Act [‘The Act’] By The Assessee Challenging The Order Of National Faceless Appeal Centre, Delhi [‘Nfac/Cit(A)’] Din & Order Itba/Nfac/S/250/2023-24/1059407077(1) Dt. 05/01/2024 Passed U/S 250 Of The Act Which In Turn Arisen Out Of Order Of Assessment Dt. 15/06/2021 Passed U/S 143(3) Of The Act.

For Appellant: Mr Kishor Phadke [‘Ld. AR’]For Respondent: Mr Ramnath Murkunde [‘Ld. DR’]
Section 143(2)Section 143(3)Section 249(2)Section 250Section 250(6)Section 251Section 251(1)(a)Section 253(1)(a)Section 80P(2)

…yond undeliberate 100 days delay in instituting first appeal before Ld. NFAC we after placing reliance on ‘Vijay Vishin Meghani Vs. DCIT & Anr’ reported 398 ITR 250 (Bom) and ‘Collector, Land Acquisition, Anantnag and Anr. Vs Ms Katiji and Others’ reported at 167 ITR 5 (SC), in the larger interest of justice deem it fit to direct the Ld. NFAC to condone said delay and entertain the appeal on merits as ‘none should be deprived of an adjudication on merits unless it is found that the litigant deliberately delayed the filing of appeal.’ 5. We are heedful to the restriction placed by clause (a) of sub-section (1) of…

Lions Club of Pune Supreme Trust, Narayan Peth, Laxmi Raod, Pune vs. Commissioner of Income Tax Exemption, Pune, Income Tax Office, Pmt Building, Shankar Seth Road

ITA 369/PUN/2024[Not Applicable]Status: DisposedITAT Pune31 May 2024

Bench: Hon’Ble Shri S. S. Godara & Shri G. D. Padmahshalilions Club Of Pune Supreme Trust 710, Narayan Peth, Laxmi Road, Pune-411030. . . . . . . . अपीलार्थी / Appellant Pan:Aabtl2778B बनाम / V/S. Commissioner Of Income Tax-Exemption, . . . . . . . . प्रत्यर्थी / Respondent Pune द्वारा / Appearances Assessee By : Mr Pramod Shingte [‘Ld. Ar’] Revenue By : Mr Keyur Patel [‘Ld. Dr’] सुनवाई की तारीख / Date Of Conclusive Hearing : 31/05/2024 घोषणा की तारीख / Date Of Pronouncement : 31/05/2024 आदेश / Order Per G. D. Padmahshali, Am; By Present Appeal The Assessee Trust Challenges Rejection Din & Order No. Itba/Exm/F/Exm45/2022-23/1050413965(1) Dt. 04/03/2023 Passed By The Commissioner Of Income Tax-Exemption, Pune [For Short ‘Cit(E)’] U/S 80G(5) Of The Income-Tax Act, 1961 [For Short ‘The Act’]

For Appellant: Mr Pramod Shingte [‘Ld. AR’]For Respondent: Mr Keyur Patel [‘LD. DR’]
Section 80GSection 80G(5)

…the present appeal, we condoned the same in the larger interest of justice and after placing reliance on ‘Vijay Vishin Meghani Vs. DCIT & Anr’ reported 398 ITR 250 (Bom) and ‘Collector, Land Acquisition, Anantnag and Anr. Vs Ms Katiji and Others’ reported at 167 ITR 5 (SC). ITAT-Pune Page 1 of 3 Lions Club of Pune Supreme Trust Vs CIT€ 3. We observed that, the appellant trust applied for 80G registration under clause (iii) of first proviso to sub-section (5) of section 80G of the Act on 29/09/2022. Upon perusal of Form 10AB and accompanying documents, the Ld. CIT(E) by issue of notice dt. 10/01/2023 called upon…