Liberal Association for Movement of People v. CIT(Exemptions)

164 Taxmann.com 83Income Tax Appellate Tribunal2024#12288 most cited
8

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2024 to 2025.

Sections most often in play

Section 249(3)Section 250Section 200ASection 234ESection 143(3)Section 153ASection 1963Section 250(7)

Issues it is cited on

bona fide mistakeprincipal officersection 249(3)delay in filing appealsection 200asection 234esection 249section 24first appealreasonable causecondonation of delayprescribed

Judgments citing Liberal Association for Movement of People v. CIT(Exemptions)

A2Z WASTE MANAGEMENT (BADAUN) LIMITED,GURGAON vs. DEPUTY/ASSISTANT COMMISSIONER OF INCOME TAX (TDS), GHAZIABAD

In the result, the appeals filed by the Assessee are all dismissed

ITA 4445/DEL/2025[2015-16]Status: DisposedITAT Delhi10 Dec 2025AY 2015-16

Bench: Shrimahavir Singh, Hon’Ble & Shrisanjay Awasthiआ.अ.सं/.I.T.A Nos.4441 To 4445/Del/2025 िनधा"रणवष"/Assessment Years: 2013-14, 2014-15 & 2015-16 बनाम A2Z Waste Management (Badaun) Ltd. Deputy/Assistant O-116, 1St Floor, Dlf Shopping Mall, Vs. Commisioner Of Income Tax Arjun Marg, Dlf City Phase-1, (Tds), Dlf Qe S.O. Gurgaon, Haryana, India. Cpc, Aayakar Bhawan, Pan No.Rtka06546B Sector-3, Vaishali, Ghaziabad, U.P. अपीलाथ" Appellant ""यथ"/Respondent

Section 200ASection 249(3)Section 250

…ITA Nos.4441 to 4445/Del/2025 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “B”NEW DELHI BEFORE SHRIMAHAVIR SINGH, HON’BLE VICE PRESIDENT AND SHRISANJAY AWASTHI, ACCOUNTANT MEMBER आ.अ.सं/.I.T.A Nos.4441 to 4445/Del/2025 िनधा"रणवष"/Assessment Years: 2013-14, 2014-15 & 2015-16 बनाम A2Z WASTE MANAGEMENT (BADAUN) LTD. DEPUTY/ASSISTANT O-116, 1st Floor, DLF Shopping Mall, Vs. COMMISIONER OF INCOME TAX Arjun Marg, DLF City Phase-1, (TDS), DLF QE S.O. Gurgaon, Haryana, INDIA. CPC, Aayakar Bhawan, PAN No.RTKA06546B Sector-3, Vaishali, Ghaziabad, U.P. अपीलाथ" Appellant ""यथ"/Respondent Assessee by None Revenue by Shr…

A2Z WASTE MANAGEMENT (BADAUN) LIMITED,GURGAON vs. DEPUTY/ASSISTANT COMMISSIONER OF INCOME TAX (TDS), GHAZIABAD

In the result, the appeals filed by the Assessee are all dismissed

ITA 4444/DEL/2025[2014-15]Status: DisposedITAT Delhi10 Dec 2025AY 2014-15

Bench: Shrimahavir Singh, Hon’Ble & Shrisanjay Awasthiआ.अ.सं/.I.T.A Nos.4441 To 4445/Del/2025 िनधा"रणवष"/Assessment Years: 2013-14, 2014-15 & 2015-16 बनाम A2Z Waste Management (Badaun) Ltd. Deputy/Assistant O-116, 1St Floor, Dlf Shopping Mall, Vs. Commisioner Of Income Tax Arjun Marg, Dlf City Phase-1, (Tds), Dlf Qe S.O. Gurgaon, Haryana, India. Cpc, Aayakar Bhawan, Pan No.Rtka06546B Sector-3, Vaishali, Ghaziabad, U.P. अपीलाथ" Appellant ""यथ"/Respondent

Section 200ASection 249(3)Section 250

…ITA Nos.4441 to 4445/Del/2025 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “B”NEW DELHI BEFORE SHRIMAHAVIR SINGH, HON’BLE VICE PRESIDENT AND SHRISANJAY AWASTHI, ACCOUNTANT MEMBER आ.अ.सं/.I.T.A Nos.4441 to 4445/Del/2025 िनधा"रणवष"/Assessment Years: 2013-14, 2014-15 & 2015-16 बनाम A2Z WASTE MANAGEMENT (BADAUN) LTD. DEPUTY/ASSISTANT O-116, 1st Floor, DLF Shopping Mall, Vs. COMMISIONER OF INCOME TAX Arjun Marg, DLF City Phase-1, (TDS), DLF QE S.O. Gurgaon, Haryana, INDIA. CPC, Aayakar Bhawan, PAN No.RTKA06546B Sector-3, Vaishali, Ghaziabad, U.P. अपीलाथ" Appellant ""यथ"/Respondent Assessee by None Revenue by Shr…

A2Z WASTE MANAGEMENT (BADAUN) LIMITED,GURGAON vs. DEPUTY/ASSISTANT COMMISSIONER OF INCOME TAX (TDS), GHAZIABAD

In the result, the appeals filed by the Assessee are all dismissed

ITA 4443/DEL/2025[2013-14]Status: DisposedITAT Delhi10 Dec 2025AY 2013-14

Bench: Shrimahavir Singh, Hon’Ble & Shrisanjay Awasthiआ.अ.सं/.I.T.A Nos.4441 To 4445/Del/2025 िनधा"रणवष"/Assessment Years: 2013-14, 2014-15 & 2015-16 बनाम A2Z Waste Management (Badaun) Ltd. Deputy/Assistant O-116, 1St Floor, Dlf Shopping Mall, Vs. Commisioner Of Income Tax Arjun Marg, Dlf City Phase-1, (Tds), Dlf Qe S.O. Gurgaon, Haryana, India. Cpc, Aayakar Bhawan, Pan No.Rtka06546B Sector-3, Vaishali, Ghaziabad, U.P. अपीलाथ" Appellant ""यथ"/Respondent

Section 200ASection 249(3)Section 250

…ITA Nos.4441 to 4445/Del/2025 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “B”NEW DELHI BEFORE SHRIMAHAVIR SINGH, HON’BLE VICE PRESIDENT AND SHRISANJAY AWASTHI, ACCOUNTANT MEMBER आ.अ.सं/.I.T.A Nos.4441 to 4445/Del/2025 िनधा"रणवष"/Assessment Years: 2013-14, 2014-15 & 2015-16 बनाम A2Z WASTE MANAGEMENT (BADAUN) LTD. DEPUTY/ASSISTANT O-116, 1st Floor, DLF Shopping Mall, Vs. COMMISIONER OF INCOME TAX Arjun Marg, DLF City Phase-1, (TDS), DLF QE S.O. Gurgaon, Haryana, INDIA. CPC, Aayakar Bhawan, PAN No.RTKA06546B Sector-3, Vaishali, Ghaziabad, U.P. अपीलाथ" Appellant ""यथ"/Respondent Assessee by None Revenue by Shr…

A2Z WASTE MANAGEMENT (BADAUN) LIMITED,GURGAON vs. DEPUTY/ASSISTANT COMMISSIONER OF INCOME TAX (TDS), GHAZIABAD

In the result, the appeals filed by the Assessee are all dismissed

ITA 4442/DEL/2025[2013-14]Status: DisposedITAT Delhi10 Dec 2025AY 2013-14

Bench: Shrimahavir Singh, Hon’Ble & Shrisanjay Awasthiआ.अ.सं/.I.T.A Nos.4441 To 4445/Del/2025 िनधा"रणवष"/Assessment Years: 2013-14, 2014-15 & 2015-16 बनाम A2Z Waste Management (Badaun) Ltd. Deputy/Assistant O-116, 1St Floor, Dlf Shopping Mall, Vs. Commisioner Of Income Tax Arjun Marg, Dlf City Phase-1, (Tds), Dlf Qe S.O. Gurgaon, Haryana, India. Cpc, Aayakar Bhawan, Pan No.Rtka06546B Sector-3, Vaishali, Ghaziabad, U.P. अपीलाथ" Appellant ""यथ"/Respondent

Section 200ASection 249(3)Section 250

…ITA Nos.4441 to 4445/Del/2025 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “B”NEW DELHI BEFORE SHRIMAHAVIR SINGH, HON’BLE VICE PRESIDENT AND SHRISANJAY AWASTHI, ACCOUNTANT MEMBER आ.अ.सं/.I.T.A Nos.4441 to 4445/Del/2025 िनधा"रणवष"/Assessment Years: 2013-14, 2014-15 & 2015-16 बनाम A2Z WASTE MANAGEMENT (BADAUN) LTD. DEPUTY/ASSISTANT O-116, 1st Floor, DLF Shopping Mall, Vs. COMMISIONER OF INCOME TAX Arjun Marg, DLF City Phase-1, (TDS), DLF QE S.O. Gurgaon, Haryana, INDIA. CPC, Aayakar Bhawan, PAN No.RTKA06546B Sector-3, Vaishali, Ghaziabad, U.P. अपीलाथ" Appellant ""यथ"/Respondent Assessee by None Revenue by Shr…

A2Z WASTE MANAGEMENT (BADAUN) LIMITED,GURGAON vs. DEPUTY/ASSISTANT COMMISSIONER OF INCOME TAX (TDS), GHAZIABAD

In the result, the appeals filed by the Assessee are all dismissed

ITA 4441/DEL/2025[2013-14]Status: DisposedITAT Delhi10 Dec 2025AY 2013-14

Bench: Shrimahavir Singh, Hon’Ble & Shrisanjay Awasthiआ.अ.सं/.I.T.A Nos.4441 To 4445/Del/2025 िनधा"रणवष"/Assessment Years: 2013-14, 2014-15 & 2015-16 बनाम A2Z Waste Management (Badaun) Ltd. Deputy/Assistant O-116, 1St Floor, Dlf Shopping Mall, Vs. Commisioner Of Income Tax Arjun Marg, Dlf City Phase-1, (Tds), Dlf Qe S.O. Gurgaon, Haryana, India. Cpc, Aayakar Bhawan, Pan No.Rtka06546B Sector-3, Vaishali, Ghaziabad, U.P. अपीलाथ" Appellant ""यथ"/Respondent

Section 200ASection 249(3)Section 250

…ITA Nos.4441 to 4445/Del/2025 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “B”NEW DELHI BEFORE SHRIMAHAVIR SINGH, HON’BLE VICE PRESIDENT AND SHRISANJAY AWASTHI, ACCOUNTANT MEMBER आ.अ.सं/.I.T.A Nos.4441 to 4445/Del/2025 िनधा"रणवष"/Assessment Years: 2013-14, 2014-15 & 2015-16 बनाम A2Z WASTE MANAGEMENT (BADAUN) LTD. DEPUTY/ASSISTANT O-116, 1st Floor, DLF Shopping Mall, Vs. COMMISIONER OF INCOME TAX Arjun Marg, DLF City Phase-1, (TDS), DLF QE S.O. Gurgaon, Haryana, INDIA. CPC, Aayakar Bhawan, PAN No.RTKA06546B Sector-3, Vaishali, Ghaziabad, U.P. अपीलाथ" Appellant ""यथ"/Respondent Assessee by None Revenue by Shr…

B.B. NIGADE AND SONS AND UMA CONSTRUCTIONS JV,KOLHAPUR vs. TDS GHAZIABAD, TDS CPC GHAZIABAD

In the result, the appeal filed by the Assessee is dismissed

ITA 4435/DEL/2025[2013-14]Status: DisposedITAT Delhi10 Dec 2025AY 2013-14

Bench: Shrimahavir Singh, Hon’Ble & Shrisanjay Awasthiआ.अ.सं/.I.T.A No.4435/Del/2025 िनधा"रणवष"/Assessment Year: 2013-14 बनाम B.B.Nigade & Sons & Uma Tds, Cpc Aaykar Bhawan, Constructions Jv, Vs. Sector-3, Vaishali, Ghaziabad, H.No.157A Nirmitee Bungalow, U.P. Plot No.64, Vaibhav Housing Soc., Ujalaiwadi, Kolhapur, Maharashtra. Pan No.Aabfb4721A अपीलाथ" Appellant ""यथ"/Respondent

Section 249(3)Section 250

…ITA No.4435/Del/2025 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “B”NEW DELHI BEFORE SHRIMAHAVIR SINGH, HON’BLE VICE PRESIDENT AND SHRISANJAY AWASTHI, ACCOUNTANT MEMBER आ.अ.सं/.I.T.A No.4435/Del/2025 िनधा"रणवष"/Assessment Year: 2013-14 बनाम B.B.NIGADE & SONS & UMA TDS, CPC Aaykar Bhawan, CONSTRUCTIONS JV, Vs. Sector-3, Vaishali, Ghaziabad, H.No.157A Nirmitee Bungalow, U.P. Plot No.64, Vaibhav Housing Soc., Ujalaiwadi, Kolhapur, Maharashtra. PAN No.AABFB4721A अपीलाथ" Appellant ""यथ"/Respondent Assessee by None Shri Rajesh Kumar Dhanesta, Sr. DR Revenue by सुनवाईक"तारीख/ Date of hearing: 10.12.2025 10.12.20…

M/S. MFAR HOLDINGS PVT LTD,BENGALURU vs. DCIT, CIRCLE-4(1)(1), BENGALURU

ITA 2089/BANG/2024[2006-07]Status: DisposedITAT Bangalore11 Dec 2024AY 2006-07

Bench: Shri Prashant Maharishi & Shri Prakash Chand Yadav

For Appellant: Sri Tata Krishna, A.RFor Respondent: Ms. Neha Sahay, D.R
Section 143(3)Section 153ASection 153C

…ITA Nos.1670&2089/Bang/2024 M/s. MFAR Holdings Pvt. Ltd., Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “A’’ BENCH: BANGALORE BEFORE SHRI PRASHANT MAHARISHI, VICE PRESIDENT AND SHRI PRAKASH CHAND YADAV, JUDICIAL MEMBER ITA Nos.1670 & 2089/Bang/2024 Assessment Years: 2006-07 & 2006-07 M/s. MFAR Holdings Pvt. Ltd. 3 Lavelle Road DCIT Bengaluru 560 001 Vs. Circle-4(1)(1) Bangalore PAN NO : AABCM3804C APPELLANT RESPONDENT Appellant by : Sri Tata Krishna, A.R. Respondent by : Ms. Neha Sahay, D.R. Date of Hearing : 26.11.2024 Date of Pronouncement : 11.12.2024 O R D E R PER PRAKASH CHAND YADAV, JUDICIAL MEMBER…

M/S. MFAR HOLDINGS PRIVATE LIMITED ,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME TA, CIRCLE-4(1)(1), BENGALURU

ITA 1670/BANG/2024[2006-07]Status: DisposedITAT Bangalore11 Dec 2024AY 2006-07

Bench: Shri Prashant Maharishi & Shri Prakash Chand Yadav

For Appellant: Sri Tata Krishna, A.RFor Respondent: Ms. Neha Sahay, D.R
Section 143(3)Section 153ASection 153C

…ITA Nos.1670&2089/Bang/2024 M/s. MFAR Holdings Pvt. Ltd., Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “A’’ BENCH: BANGALORE BEFORE SHRI PRASHANT MAHARISHI, VICE PRESIDENT AND SHRI PRAKASH CHAND YADAV, JUDICIAL MEMBER ITA Nos.1670 & 2089/Bang/2024 Assessment Years: 2006-07 & 2006-07 M/s. MFAR Holdings Pvt. Ltd. 3 Lavelle Road DCIT Bengaluru 560 001 Vs. Circle-4(1)(1) Bangalore PAN NO : AABCM3804C APPELLANT RESPONDENT Appellant by : Sri Tata Krishna, A.R. Respondent by : Ms. Neha Sahay, D.R. Date of Hearing : 26.11.2024 Date of Pronouncement : 11.12.2024 O R D E R PER PRAKASH CHAND YADAV, JUDICIAL MEMBER…

Liberal Association for Movement of People v. CIT(Exemptions) (164 Taxmann.com 83) — Cited in 8 Judgments | BharatTax