Mani Mandir Sewa Nyas Samiti Ramghat Ayodhya v. CIT

119 Taxmann.com 383Supreme Court of India2020#2547 most cited

What is Mani Mandir Sewa Nyas Samiti Ramghat Ayodhya v. CIT authority for?

The Supreme Court dismisses appeals seeking condonation of excessive delay in filing, especially when the reasons provided for the delay, such as attributing it to an employee, are not found to be sufficient or convincing.

45

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2022 to 2025.

Also referred to as

Mani Mandir Sewa Nyas Samiti Ramghat Ayodhya v. CIT · condonation of delay · appeal filing delay · 5 of the Limitation Act · dismissal of SLP · sufficient cause · excessive delay · limitation period · section 253(5)

Sections most often in play

Section 143(1)Section 80P(2)(d)Section 154Section 80PSection 80P(2)(a)(i)Section 80P(2)(c)Section 80P(4)Section 5 of the Limitation Act

Issues it is cited on

section 271(l)(b)section 271(l)section 80p(2)(c)section 253(5)delay in filing appealsection 271(1)(b)section 80p(4)principal commissioner of income-taxsection 80p(2)(d)section 80p(2)(a)(i)commissioner (appeals)section 274

Judgments citing Mani Mandir Sewa Nyas Samiti Ramghat Ayodhya v. CIT

Gharanah, Chennai vs. Deputy Commissioner of Income Tax, CPC-TDS, Ghaziabad

In the result, all these appeals filed by the assessee are treated as allowed for statistical purposes

ITA 446/CHNY/2021[2015-16(Q2)]Status: DisposedITAT Chennai24 Feb 2022

Bench: Shri V. Durga Rao, Hon’Ble & Shri G. Manjunatha, Hon’Bleआयकर अपील सं./Ita Nos.442-444 & 445-449/Chny/2021 िनधा"रण वष" /Assessment Years: 2014-15 [26Q-Q1, 26Q-Q2 & 26Q-Q3] & 2015-16 [26Q-Q1, 26Q-Q2, 26Q-Q3 & 26Q-Q4] Mr. Gharanah, V. The Dy. Commissioner- Flat No.6, Door No.12/13, Of Income Tax, 2Nd Floor, Kanagasree Nagar, Central Processing Cell-Tds, Gopalapuram, Chennai-600 086. Ghaziabad. [Pan: Aahfg 7794 G] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से/ Appellant By : Mr.H. Yeshwanth Kumar, Ca ""थ" की ओर से /Respondent By : Mr. Ar.V.Sreenivasan, Addl.Cit सुनवाई की तारीख/Date Of Hearing : 24.02.2022 घोषणा की तारीख /Date Of Pronouncement : 24.02.2022 आदेश / O R D E R Per Bench: These Bunch Of Eight Appeals Filed By The Assessee Are Directed

For Appellant: Mr.H. Yeshwanth Kumar, CAFor Respondent: Mr. AR.V.Sreenivasan
Section 200ASection 234E

…आयकर अपीलीय अिधकरण, ‘ए’ "ायपीठ, चे%ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH: CHENNAI "ी वी. दुगा" राव, माननीय "ाियक सद" एवं *ी जी. मंजूनाथा, माननीय लेखा सद+ के सम" BEFORE SHRI V. DURGA RAO, HON’BLE JUDICIAL MEMBER AND SHRI G. MANJUNATHA, HON’BLE ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.442-444 & 445-449/Chny/2021 िनधा"रण वष" /Assessment Years: 2014-15 [26Q-Q1, 26Q-Q2 & 26Q-Q3] & 2015-16 [26Q-Q1, 26Q-Q2, 26Q-Q3 & 26Q-Q4] Mr. Gharanah, v. The Dy. Commissioner- Flat No.6, Door No.12/13, of Income Tax, 2nd floor, Kanagasree Nagar, Central Processing Cell-TDS, Gopalapuram, Chennai-600 086. Ghaziabad. [PAN: AA…

Gharanah, Gopalapuram vs. Deputy Commissioner of Income Tax, CPC-TDS, Ghaziabad

In the result, all these appeals filed by the assessee are treated as allowed for statistical purposes

ITA 445/CHNY/2021[2015-16(Q1)]Status: DisposedITAT Chennai24 Feb 2022

Bench: Shri V. Durga Rao, Hon’Ble & Shri G. Manjunatha, Hon’Bleआयकर अपील सं./Ita Nos.442-444 & 445-449/Chny/2021 िनधा"रण वष" /Assessment Years: 2014-15 [26Q-Q1, 26Q-Q2 & 26Q-Q3] & 2015-16 [26Q-Q1, 26Q-Q2, 26Q-Q3 & 26Q-Q4] Mr. Gharanah, V. The Dy. Commissioner- Flat No.6, Door No.12/13, Of Income Tax, 2Nd Floor, Kanagasree Nagar, Central Processing Cell-Tds, Gopalapuram, Chennai-600 086. Ghaziabad. [Pan: Aahfg 7794 G] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से/ Appellant By : Mr.H. Yeshwanth Kumar, Ca ""थ" की ओर से /Respondent By : Mr. Ar.V.Sreenivasan, Addl.Cit सुनवाई की तारीख/Date Of Hearing : 24.02.2022 घोषणा की तारीख /Date Of Pronouncement : 24.02.2022 आदेश / O R D E R Per Bench: These Bunch Of Eight Appeals Filed By The Assessee Are Directed

For Appellant: Mr.H. Yeshwanth Kumar, CAFor Respondent: Mr. AR.V.Sreenivasan
Section 200ASection 234E

…आयकर अपीलीय अिधकरण, ‘ए’ "ायपीठ, चे%ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH: CHENNAI "ी वी. दुगा" राव, माननीय "ाियक सद" एवं *ी जी. मंजूनाथा, माननीय लेखा सद+ के सम" BEFORE SHRI V. DURGA RAO, HON’BLE JUDICIAL MEMBER AND SHRI G. MANJUNATHA, HON’BLE ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.442-444 & 445-449/Chny/2021 िनधा"रण वष" /Assessment Years: 2014-15 [26Q-Q1, 26Q-Q2 & 26Q-Q3] & 2015-16 [26Q-Q1, 26Q-Q2, 26Q-Q3 & 26Q-Q4] Mr. Gharanah, v. The Dy. Commissioner- Flat No.6, Door No.12/13, of Income Tax, 2nd floor, Kanagasree Nagar, Central Processing Cell-TDS, Gopalapuram, Chennai-600 086. Ghaziabad. [PAN: AA…

Gharanah, Gopalapuram vs. Deputy Commissioner of Income Tax, CPC-TDS, Ghaziabad

In the result, all these appeals filed by the assessee are treated as allowed for statistical purposes

ITA 444/CHNY/2021[2014-15(Q3)]Status: DisposedITAT Chennai24 Feb 2022

Bench: Shri V. Durga Rao, Hon’Ble & Shri G. Manjunatha, Hon’Bleआयकर अपील सं./Ita Nos.442-444 & 445-449/Chny/2021 िनधा"रण वष" /Assessment Years: 2014-15 [26Q-Q1, 26Q-Q2 & 26Q-Q3] & 2015-16 [26Q-Q1, 26Q-Q2, 26Q-Q3 & 26Q-Q4] Mr. Gharanah, V. The Dy. Commissioner- Flat No.6, Door No.12/13, Of Income Tax, 2Nd Floor, Kanagasree Nagar, Central Processing Cell-Tds, Gopalapuram, Chennai-600 086. Ghaziabad. [Pan: Aahfg 7794 G] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से/ Appellant By : Mr.H. Yeshwanth Kumar, Ca ""थ" की ओर से /Respondent By : Mr. Ar.V.Sreenivasan, Addl.Cit सुनवाई की तारीख/Date Of Hearing : 24.02.2022 घोषणा की तारीख /Date Of Pronouncement : 24.02.2022 आदेश / O R D E R Per Bench: These Bunch Of Eight Appeals Filed By The Assessee Are Directed

For Appellant: Mr.H. Yeshwanth Kumar, CAFor Respondent: Mr. AR.V.Sreenivasan
Section 200ASection 234E

…आयकर अपीलीय अिधकरण, ‘ए’ "ायपीठ, चे%ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH: CHENNAI "ी वी. दुगा" राव, माननीय "ाियक सद" एवं *ी जी. मंजूनाथा, माननीय लेखा सद+ के सम" BEFORE SHRI V. DURGA RAO, HON’BLE JUDICIAL MEMBER AND SHRI G. MANJUNATHA, HON’BLE ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.442-444 & 445-449/Chny/2021 िनधा"रण वष" /Assessment Years: 2014-15 [26Q-Q1, 26Q-Q2 & 26Q-Q3] & 2015-16 [26Q-Q1, 26Q-Q2, 26Q-Q3 & 26Q-Q4] Mr. Gharanah, v. The Dy. Commissioner- Flat No.6, Door No.12/13, of Income Tax, 2nd floor, Kanagasree Nagar, Central Processing Cell-TDS, Gopalapuram, Chennai-600 086. Ghaziabad. [PAN: AA…

Gharanah, Chennai vs. Deputy Commissioner of Income Tax, CPC-TDS, Ghaziabad

In the result, all these appeals filed by the assessee are treated as allowed for statistical purposes

ITA 443/CHNY/2021[2014-15(Q2)]Status: DisposedITAT Chennai24 Feb 2022

Bench: Shri V. Durga Rao, Hon’Ble & Shri G. Manjunatha, Hon’Bleआयकर अपील सं./Ita Nos.442-444 & 445-449/Chny/2021 िनधा"रण वष" /Assessment Years: 2014-15 [26Q-Q1, 26Q-Q2 & 26Q-Q3] & 2015-16 [26Q-Q1, 26Q-Q2, 26Q-Q3 & 26Q-Q4] Mr. Gharanah, V. The Dy. Commissioner- Flat No.6, Door No.12/13, Of Income Tax, 2Nd Floor, Kanagasree Nagar, Central Processing Cell-Tds, Gopalapuram, Chennai-600 086. Ghaziabad. [Pan: Aahfg 7794 G] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से/ Appellant By : Mr.H. Yeshwanth Kumar, Ca ""थ" की ओर से /Respondent By : Mr. Ar.V.Sreenivasan, Addl.Cit सुनवाई की तारीख/Date Of Hearing : 24.02.2022 घोषणा की तारीख /Date Of Pronouncement : 24.02.2022 आदेश / O R D E R Per Bench: These Bunch Of Eight Appeals Filed By The Assessee Are Directed

For Appellant: Mr.H. Yeshwanth Kumar, CAFor Respondent: Mr. AR.V.Sreenivasan
Section 200ASection 234E

…आयकर अपीलीय अिधकरण, ‘ए’ "ायपीठ, चे%ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH: CHENNAI "ी वी. दुगा" राव, माननीय "ाियक सद" एवं *ी जी. मंजूनाथा, माननीय लेखा सद+ के सम" BEFORE SHRI V. DURGA RAO, HON’BLE JUDICIAL MEMBER AND SHRI G. MANJUNATHA, HON’BLE ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.442-444 & 445-449/Chny/2021 िनधा"रण वष" /Assessment Years: 2014-15 [26Q-Q1, 26Q-Q2 & 26Q-Q3] & 2015-16 [26Q-Q1, 26Q-Q2, 26Q-Q3 & 26Q-Q4] Mr. Gharanah, v. The Dy. Commissioner- Flat No.6, Door No.12/13, of Income Tax, 2nd floor, Kanagasree Nagar, Central Processing Cell-TDS, Gopalapuram, Chennai-600 086. Ghaziabad. [PAN: AA…

Gharanah, Gopalapuram vs. Deputy Commissioner of Income Tax, CPC-TDS, Ghaziabad

In the result, all these appeals filed by the assessee are treated as allowed for statistical purposes

ITA 442/CHNY/2021[2014-15(Q1)]Status: DisposedITAT Chennai24 Feb 2022

Bench: Shri V. Durga Rao, Hon’Ble & Shri G. Manjunatha, Hon’Bleआयकर अपील सं./Ita Nos.442-444 & 445-449/Chny/2021 िनधा"रण वष" /Assessment Years: 2014-15 [26Q-Q1, 26Q-Q2 & 26Q-Q3] & 2015-16 [26Q-Q1, 26Q-Q2, 26Q-Q3 & 26Q-Q4] Mr. Gharanah, V. The Dy. Commissioner- Flat No.6, Door No.12/13, Of Income Tax, 2Nd Floor, Kanagasree Nagar, Central Processing Cell-Tds, Gopalapuram, Chennai-600 086. Ghaziabad. [Pan: Aahfg 7794 G] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से/ Appellant By : Mr.H. Yeshwanth Kumar, Ca ""थ" की ओर से /Respondent By : Mr. Ar.V.Sreenivasan, Addl.Cit सुनवाई की तारीख/Date Of Hearing : 24.02.2022 घोषणा की तारीख /Date Of Pronouncement : 24.02.2022 आदेश / O R D E R Per Bench: These Bunch Of Eight Appeals Filed By The Assessee Are Directed

For Appellant: Mr.H. Yeshwanth Kumar, CAFor Respondent: Mr. AR.V.Sreenivasan
Section 200ASection 234E

…आयकर अपीलीय अिधकरण, ‘ए’ "ायपीठ, चे%ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH: CHENNAI "ी वी. दुगा" राव, माननीय "ाियक सद" एवं *ी जी. मंजूनाथा, माननीय लेखा सद+ के सम" BEFORE SHRI V. DURGA RAO, HON’BLE JUDICIAL MEMBER AND SHRI G. MANJUNATHA, HON’BLE ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.442-444 & 445-449/Chny/2021 िनधा"रण वष" /Assessment Years: 2014-15 [26Q-Q1, 26Q-Q2 & 26Q-Q3] & 2015-16 [26Q-Q1, 26Q-Q2, 26Q-Q3 & 26Q-Q4] Mr. Gharanah, v. The Dy. Commissioner- Flat No.6, Door No.12/13, of Income Tax, 2nd floor, Kanagasree Nagar, Central Processing Cell-TDS, Gopalapuram, Chennai-600 086. Ghaziabad. [PAN: AA…