Mool Chandra v. Union of India

2024 SCC OnLine SC 1878Reported decision2024#6106 most cited

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

Sections most often in play

Section 144 Section 147 Section 271B Section 154 Section 1961 Section 253(5) of the Income Tax Act

Issues it is cited on

section 10(23c)(iiiad)section 271b section 10(23c)reasonable cause condonation of delay levy of penalty section 154 india person document section 147 section 250

Judgments citing Mool Chandra v. Union of India

BAJAJ DHARAMARTH TRUST,HISAR vs. ADIT CPC , BANGALORE

In the result, the Appeals of the Assessee in ITA Nos

ITA 3436/DEL/2025[2015-16]Status: DisposedITAT Delhi28 Nov 2025AY 2015-16

Bench: Yogesh Kumar U.S. & Shri Manish Agarwalita No. 3436/Del/2025 (A.Y. 2015-16) Bajaj Dharmarth Trust Vs Assessing Officer Hospital Road Barwala, Assistant Director Of Income Hisar-125121 (Haryana) Tax, Pan: Aaaab6657M Cpc, Bangalore Appellant Respondent Assessee By Sh. V. K. Sabharwal, Adv& Sh. Rajiv Kumar, Adv Revenue By Sh. Piyushtripathi, Sr. Dr Date Of Hearing 26/11/2025 Date Of Pronouncement 28/11/2025 Order

Section 10Section 143(1)Section 154

…1 ITA Nos. 3435& 3436/Del/2025 Bajaj Dharmarth Trust Vs. ACIT IN THE INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘E’ NEW DELHI) BEFORE YOGESH KUMAR U.S., JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA No. 3436/DEL/2025 (A.Y. 2015-16) Bajaj Dharmarth Trust Vs Assessing Officer Hospital Road Barwala, Assistant Director of Income Hisar-125121 (Haryana) Tax, PAN: AAAAB6657M CPC, Bangalore Appellant Respondent Assessee by Sh. V. K. Sabharwal, Adv& Sh. Rajiv Kumar, Adv Revenue by Sh. PiyushTripathi, Sr. DR Date of Hearing 26/11/2025 Date of Pronouncement 28/11/2025 ORDER PER YOGESH KUMAR, U…

BAJAJ DHARMARTH TRUST,HISAR vs. ACIT, CPC, BANGALORE

In the result, the Appeals of the Assessee in ITA Nos

ITA 3435/DEL/2025[2014-15]Status: DisposedITAT Delhi28 Nov 2025AY 2014-15

Section 10Section 143(1)Section 154

SHREE SHANTANU VIDHYAPEETH SOCIETY ,INDORE, M.P. vs. THE INCOME TAX OFFICER, NFAC, DELHI, DELHI

Appeal is allowed for statistical purpose

ITA 640/IND/2024[2018-19]Status: DisposedITAT Indore24 Sept 2025AY 2018-19

Bench: Shri B.M. Biyani & Shri Paresh M. Joshi**

Section 10Section 11Section 12ASection 12A(2)Section 139Section 142(1)Section 143(3)

…C OnLine Bom 574: (1995) 1 Mah LJ 503] found approval in Municipal Council, Ahmednagar v. Shah Hyder Beig [Municipal Council, Ahmednagar v. Shah Hyder Beig, (2000) 2 SCC 48] and Mool Chandra v. Union of India [Mool Chandra v. Union of India, (2025) 1 SCC 625: 2024 SCC OnLine SC 1878].* - *40. In the wake of the authorities abovementioned, taking a liberal approach subserving the cause of justice, we condone the delay and allow IA No. 16203 of 2019, subject to payment of costs of Rs 20,000 (Rupees twenty thousand) by the appellant to the respondent.'* *(emphasis supplied)* *18. Considering the above pronouncemen…

ABHISHEK AGARWAL,DEHRADUN vs. ITO, W01(1)(1), DEHRADUN

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

ITA 103/DDN/2025[2013-14]Status: DisposedITAT Dehradun12 Sept 2025AY 2013-14

Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwalita No.104/Ddn/2025 (Assessment Year 2015-16) Abhishek Agarwal, Income Tax Officer, Near Town Area Office, Ward-1(1)(1), Doiwala, Distt Dehradun, Vs. Dehradun. Uttarakhand-248140. Pan-Alzpa7733L (Appellant) (Respondent) Assessee By Shri Rajiv Sahni, Ca Department By Shri A.S. Rana, Sr. Dr Date Of Hearing 08/09/2025 Date Of Pronouncement 12/09/2025

…IN THE INCOME TAX APPELLATE TRIBUNAL DEHRADUN BENCH (‘SMC’): DEHRADUN BEFORE SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA No.104/DDN/2025 (ASSESSMENT YEAR 2015-16) Abhishek Agarwal, Income Tax Officer, Near Town Area Office, Ward-1(1)(1), Doiwala, Distt Dehradun, Vs. Dehradun. Uttarakhand-248140. PAN-ALZPA7733L (Appellant) (Respondent) Assessee by Shri Rajiv Sahni, CA Department by Shri A.S. Rana, Sr. DR Date of Hearing 08/09/2025 Date of Pronouncement 12/09/2025 O R D E R PER MANISH AGARWAL, AM: Both the appeals are filed by the Assessee against the orders of Lea…

THE OCHANTHURUTH SERVICE COOPERATIVE BANK LTD,KOCHI vs. ITO, NON CROP. WARD-2(5), KOCHI

In the result, appeal of the assessee stands dismissed

ITA 462/COCH/2025[2016-17]Status: DisposedITAT Cochin20 Aug 2025AY 2016-17

Bench: S/Shri Inturi Rama Rao & Shri Prakash Chand Yadavassessment Year: 2016-17

For Appellant: Shri Alan P Dev, advFor Respondent: Smt. Leena Lal, Sr DR

Section 154

…power cannot be exercised to frustrate the substantial law of limitation as held by the Apex Court recently in the case of H. Guruswamy Vs A.Krishna Civil appeal number 317 of 2025. The Hon’ble Apex Court in yet another case of Mool Chandra v. Union of India, 2024 SCC OnLine SC 1878, decided on 5-8- 2024] has held that it is not the length of the delay rather the cause behind the delay, which is to be seen while condoning the delay. In the case of Commissioner, Nagar Parishad, Bhilwara v. Labour Court, . Page 4 of 5 Bhilwara, (2009) 3 SCC 525, it was opined that while deciding an application for condonation of…

HAREES HANEEFA,KOLLAM vs. DCIT CIRCLE INTL.TXN, THIRUVANANTHAPURAM

In the result, appeal filed by the assessee is dismissed as barred by limitation

ITA 286/COCH/2025[2016-17]Status: DisposedITAT Cochin23 Jun 2025AY 2016-17

Bench: Shri Inturi Rama Rao & Shri Prakash Chand Yadavassessmentyear:2016-17

For Appellant: NoneFor Respondent: Smt. Leena Lal, Sr. D.R

…ITA No.286/Coch/2025 HareesHaneefa, Kollam IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH:COCHIN BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI PRAKASH CHAND YADAV, JUDICIAL MEMBER AssessmentYear:2016-17 HareesHaneefa Jasmin Manzil Kadathoor K.S. Puram PO DCIT Circle Karaunagappally Vs. International Txn Kollam 690544 Thiruvananthapuram Kerala PAN NO : ABVPH3737M APPELLANT RESPONDENT Appellant by : None Respondent by : Smt. Leena Lal, Sr. D.R. Date of Hearing : 29.05.2025 Date of Pronouncement : 23.06.2025 O R D E R PERPRAKASH CHAND YADAV, JUDICIAL MEMBER: Present appeal of the assessee is ari…

CHANDRAMOULIESWARA CHARITABLE TRUST,TRIVANDRUM vs. CIT, EXEMPTION, TRIVANDRUM

In the result, appeals filed by the assessee are dismissed

ITA 276/COCH/2025[2017-18]Status: DisposedITAT Cochin23 Jun 2025AY 2017-18

Bench: Shri Inturi Rama Rao & Shri Prakash Chand Yadav

For Appellant: Smt. Divya Ravindran, A.RFor Respondent: Smt. Leena Lal, Sr. D.R

…power cannot be exercised to frustrate the substantial law of limitation as held by the Apex Court recently in the case of H. Guruswamy Vs A.Krishna Civil appeal number 317 of 2025. The Hon’ble Apex Court in yet another case of Mool Chandra v. Union of India, 2024 SCC OnLine SC 1878, decided on 5-8-2024] has held that it is not the length of the delay rather the cause behind the delay, which is to be seen while condoning he delay. In the case of Commissioner, Nagar Parishad, Bhilwara v. Labour Court, Bhilwara, (2009) 3 SCC 525, it was opined that while deciding an application for condonation of delay the High Cou…

CHANDRAMOULIESWARA CHARITABLE TRUST,TRIVANDRUM vs. CIT, EXEMPTION, TRIVANDRUM

In the result, appeals filed by the assessee are dismissed

ITA 275/COCH/2025[2016-17]Status: DisposedITAT Cochin23 Jun 2025AY 2016-17

Bench: Shri Inturi Rama Rao & Shri Prakash Chand Yadav

For Appellant: Smt. Divya Ravindran, A.RFor Respondent: Smt. Leena Lal, Sr. D.R

…power cannot be exercised to frustrate the substantial law of limitation as held by the Apex Court recently in the case of H. Guruswamy Vs A.Krishna Civil appeal number 317 of 2025. The Hon’ble Apex Court in yet another case of Mool Chandra v. Union of India, 2024 SCC OnLine SC 1878, decided on 5-8-2024] has held that it is not the length of the delay rather the cause behind the delay, which is to be seen while condoning he delay. In the case of Commissioner, Nagar Parishad, Bhilwara v. Labour Court, Bhilwara, (2009) 3 SCC 525, it was opined that while deciding an application for condonation of delay the High Cou…

SAIDA,KOLLAM vs. ITO,WARD 2, KOLLAM

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

ITA 271/COCH/2025[2015-16]Status: DisposedITAT Cochin30 May 2025AY 2015-16

Bench: Shri Inturi Rama Rao & Shri Prakash Chand Yadav

For Appellant: --- None ---For Respondent: Sri.Sundarasan S, CIT-DR

…power cannot be exercised to frustrate the substantial law of limitation as held by the Apex Court recently in the case of H. Guruswamy Vs A.Krishna Civil appeal number 317 of 2025. The Hon’ble Apex Court in yet another case of Mool Chandra v. Union of India, 2024 SCC OnLine SC 1878, decided on 5-8- 2024] has held that it is not he length of the delay rather the cause behind the delay, which is to be seen while condoning he delay. In the case of Commissioner, Nagar Parishad, Bhilwara v. Labour Court, Bhilwara, (2009) 3 SCC 525, it was opined that while deciding an application for condonation of delay the High Cou…

KOOTHERY NARAYANAN VIJAYAN,PALAKKAD vs. ITO,NON CORPORATE WARD 2(4), KOCHI

In the result, the appeals filed by the assessee stands dismissed on the ground of limitation itself

ITA 173/COCH/2025[2016-17]Status: DisposedITAT Cochin30 May 2025AY 2016-17

Bench: Shri Inturi Rama Rao, Am & Shri Prakash Chand Yadav., Jm

For Appellant: Shri Vishnu Vijayan, AdvocateFor Respondent: Smt. Leena Lal, Sr. D.R

Section 271B

…power cannot be exercised to frustrate the substantial law of limitation as held by the Apex Court recently in the case of H. Guruswamy Vs A.Krishna Civil appeal number 317 of 2025. The Hon’ble Apex Court in yet another case of Mool Chandra v. Union of India, 2024 SCC OnLine SC 1878, decided on 5-8-2024] has held that SA Nos. 26 to 28/Coch/2025 Koothery Narayanan Vijayan it is not he length of the delay rather the cause behind the delay, which is to be seen while condoning he delay. In the case of Commissioner, Nagar Parishad, Bhilwara v. Labour Court, Bhilwara, (2009) 3 SCC 525, it was opined that while decidin…

KOOTHERY NARAYANAN VIJAYAN,PALAKKAD vs. ITO,NON CORPORATE WARD 2(4), KOCHI

In the result, the appeals filed by the assessee stands dismissed on the ground of limitation itself

ITA 172/COCH/2025[2014-15]Status: DisposedITAT Cochin30 May 2025AY 2014-15

Bench: Shri Inturi Rama Rao, Am & Shri Prakash Chand Yadav., Jm

For Appellant: Shri Vishnu Vijayan, AdvocateFor Respondent: Smt. Leena Lal, Sr. D.R

Section 271B

…power cannot be exercised to frustrate the substantial law of limitation as held by the Apex Court recently in the case of H. Guruswamy Vs A.Krishna Civil appeal number 317 of 2025. The Hon’ble Apex Court in yet another case of Mool Chandra v. Union of India, 2024 SCC OnLine SC 1878, decided on 5-8-2024] has held that SA Nos. 26 to 28/Coch/2025 Koothery Narayanan Vijayan it is not he length of the delay rather the cause behind the delay, which is to be seen while condoning he delay. In the case of Commissioner, Nagar Parishad, Bhilwara v. Labour Court, Bhilwara, (2009) 3 SCC 525, it was opined that while decidin…

KOOTHERY NARAYANAN VIJAYAN,PALAKKAD vs. ITO,NON CORPORATE WARD 2(4), KOCHI

In the result, the appeals filed by the assessee stands dismissed on the ground of limitation itself

ITA 171/COCH/2025[2013-14]Status: DisposedITAT Cochin30 May 2025AY 2013-14

Bench: Shri Inturi Rama Rao, Am & Shri Prakash Chand Yadav., Jm

For Appellant: Shri Vishnu Vijayan, AdvocateFor Respondent: Smt. Leena Lal, Sr. D.R

Section 271B

…power cannot be exercised to frustrate the substantial law of limitation as held by the Apex Court recently in the case of H. Guruswamy Vs A.Krishna Civil appeal number 317 of 2025. The Hon’ble Apex Court in yet another case of Mool Chandra v. Union of India, 2024 SCC OnLine SC 1878, decided on 5-8-2024] has held that SA Nos. 26 to 28/Coch/2025 Koothery Narayanan Vijayan it is not he length of the delay rather the cause behind the delay, which is to be seen while condoning he delay. In the case of Commissioner, Nagar Parishad, Bhilwara v. Labour Court, Bhilwara, (2009) 3 SCC 525, it was opined that while decidin…

KOOTHERY NARAYANAN VIJAYAN,PALAKKAD vs. ITO, NON CORPORATE WARD 2(4), KOCHI

In the result, the appeals filed by the assessee stands dismissed on the ground of limitation itself

ITA 981/COCH/2024[2018-19]Status: DisposedITAT Cochin30 May 2025AY 2018-19

Bench: Shri Inturi Rama Rao, Am & Shri Prakash Chand Yadav., Jm

For Appellant: Shri Vishnu Vijayan, AdvocateFor Respondent: Smt. Leena Lal, Sr. D.R

Section 147

…power cannot be exercised to frustrate the substantial law of limitation as held by the Apex Court recently in the case of H. Guruswamy Vs A.Krishna Civil appeal number 317 of 2025. The Hon’ble Apex Court in yet another case of Mool Chandra v. Union of India, 2024 SCC OnLine SC 1878, decided on SA Nos. 31 to 36/Coch/2024 Koothery Narayanan Vijayan 5-8-2024] has held that it is not he length of the delay rather the cause behind the delay, which is to be seen while condoning he delay. In the case of Commissioner, Nagar Parishad, Bhilwara v. Labour Court, Bhilwara, (2009) 3 SCC 525, it was opined that while decidin…

KOOTHERY NARAYANAN VIJAYAN,PALAKKAD vs. ITO, NON CORPORATE WARD 2(4), KOCHI

In the result, the appeals filed by the assessee stands dismissed on the ground of limitation itself

ITA 980/COCH/2024[2017-18]Status: DisposedITAT Cochin30 May 2025AY 2017-18

Bench: Shri Inturi Rama Rao, Am & Shri Prakash Chand Yadav., Jm

For Appellant: Shri Vishnu Vijayan, AdvocateFor Respondent: Smt. Leena Lal, Sr. D.R

Section 147

…power cannot be exercised to frustrate the substantial law of limitation as held by the Apex Court recently in the case of H. Guruswamy Vs A.Krishna Civil appeal number 317 of 2025. The Hon’ble Apex Court in yet another case of Mool Chandra v. Union of India, 2024 SCC OnLine SC 1878, decided on SA Nos. 31 to 36/Coch/2024 Koothery Narayanan Vijayan 5-8-2024] has held that it is not he length of the delay rather the cause behind the delay, which is to be seen while condoning he delay. In the case of Commissioner, Nagar Parishad, Bhilwara v. Labour Court, Bhilwara, (2009) 3 SCC 525, it was opined that while decidin…

KOOTHERY NARAYANAN VIJAYAN,PALAKKAD vs. ITO, NON CORPORATE WARD 2(4), KOCHI

In the result, the appeals filed by the assessee stands dismissed on the ground of limitation itself

ITA 979/COCH/2024[2016-17]Status: DisposedITAT Cochin30 May 2025AY 2016-17

Bench: Shri Inturi Rama Rao, Am & Shri Prakash Chand Yadav., Jm

For Appellant: Shri Vishnu Vijayan, AdvocateFor Respondent: Smt. Leena Lal, Sr. D.R

Section 147

…power cannot be exercised to frustrate the substantial law of limitation as held by the Apex Court recently in the case of H. Guruswamy Vs A.Krishna Civil appeal number 317 of 2025. The Hon’ble Apex Court in yet another case of Mool Chandra v. Union of India, 2024 SCC OnLine SC 1878, decided on SA Nos. 31 to 36/Coch/2024 Koothery Narayanan Vijayan 5-8-2024] has held that it is not he length of the delay rather the cause behind the delay, which is to be seen while condoning he delay. In the case of Commissioner, Nagar Parishad, Bhilwara v. Labour Court, Bhilwara, (2009) 3 SCC 525, it was opined that while decidin…

KOOTHERY NARAYANAN VIJAYAN,PALAKKAD vs. ITO, NON CORPORATE WARD 2(4), KOCHI

In the result, the appeals filed by the assessee stands dismissed on the ground of limitation itself

ITA 978/COCH/2024[2015-16]Status: DisposedITAT Cochin30 May 2025AY 2015-16

Bench: Shri Inturi Rama Rao, Am & Shri Prakash Chand Yadav., Jm

For Appellant: Shri Vishnu Vijayan, AdvocateFor Respondent: Smt. Leena Lal, Sr. D.R

Section 147

…power cannot be exercised to frustrate the substantial law of limitation as held by the Apex Court recently in the case of H. Guruswamy Vs A.Krishna Civil appeal number 317 of 2025. The Hon’ble Apex Court in yet another case of Mool Chandra v. Union of India, 2024 SCC OnLine SC 1878, decided on SA Nos. 31 to 36/Coch/2024 Koothery Narayanan Vijayan 5-8-2024] has held that it is not he length of the delay rather the cause behind the delay, which is to be seen while condoning he delay. In the case of Commissioner, Nagar Parishad, Bhilwara v. Labour Court, Bhilwara, (2009) 3 SCC 525, it was opined that while decidin…

KOOTHERY NARAYANAN VIJAYAN,PALAKKAD vs. ITO, NON CORPORATE WARD 2(4), KOCHI

In the result, the appeals filed by the assessee stands dismissed on the ground of limitation itself

ITA 977/COCH/2024[2014-15]Status: DisposedITAT Cochin30 May 2025AY 2014-15

Bench: Shri Inturi Rama Rao, Am & Shri Prakash Chand Yadav., Jm

For Appellant: Shri Vishnu Vijayan, AdvocateFor Respondent: Smt. Leena Lal, Sr. D.R

Section 147

…power cannot be exercised to frustrate the substantial law of limitation as held by the Apex Court recently in the case of H. Guruswamy Vs A.Krishna Civil appeal number 317 of 2025. The Hon’ble Apex Court in yet another case of Mool Chandra v. Union of India, 2024 SCC OnLine SC 1878, decided on SA Nos. 31 to 36/Coch/2024 Koothery Narayanan Vijayan 5-8-2024] has held that it is not he length of the delay rather the cause behind the delay, which is to be seen while condoning he delay. In the case of Commissioner, Nagar Parishad, Bhilwara v. Labour Court, Bhilwara, (2009) 3 SCC 525, it was opined that while decidin…

KOOTHERY NARAYANAN VIJAYAN,PALAKKAD vs. ITO, NON CORPORATE WARD 2(4), KOCHI

In the result, the appeals filed by the assessee stands dismissed on the ground of limitation itself

ITA 976/COCH/2024[2013-14]Status: DisposedITAT Cochin30 May 2025AY 2013-14

Bench: Shri Inturi Rama Rao, Am & Shri Prakash Chand Yadav., Jm

For Appellant: Shri Vishnu Vijayan, AdvocateFor Respondent: Smt. Leena Lal, Sr. D.R

Section 147

…power cannot be exercised to frustrate the substantial law of limitation as held by the Apex Court recently in the case of H. Guruswamy Vs A.Krishna Civil appeal number 317 of 2025. The Hon’ble Apex Court in yet another case of Mool Chandra v. Union of India, 2024 SCC OnLine SC 1878, decided on SA Nos. 31 to 36/Coch/2024 Koothery Narayanan Vijayan 5-8-2024] has held that it is not he length of the delay rather the cause behind the delay, which is to be seen while condoning he delay. In the case of Commissioner, Nagar Parishad, Bhilwara v. Labour Court, Bhilwara, (2009) 3 SCC 525, it was opined that while decidin…

THE KASARGOD DISTRICT CO-OPERATIVE BANK LTD,KASARAGOD vs. ASSESSMENT UNIT, NFAC, DELHI

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

ITA 798/COCH/2024[2018-19]Status: DisposedITAT Cochin30 May 2025AY 2018-19

Bench: Shri Inturi Rama Rao & Shri Prakash Chand Yadav

For Appellant: Sri.George Thomas, CAFor Respondent: Smt.Leena Lal, Senior AR

…power cannot be exercised to frustrate the substantial law of limitation as held by the Apex Court recently in the case of H. Guruswamy Vs A.Krishna Civil appeal number 317 of 2025. The Hon’ble Apex Court in yet another case of Mool Chandra v. Union of India, 2024 SCC OnLine SC 1878, decided on 5-8- 2024] has held that it is not he length of the delay rather the cause behind the delay, which is to be seen while condoning he delay. In the case of Commissioner, Nagar Parishad, Bhilwara v. Labour Court, Bhilwara, (2009) 3 SCC 525, it was opined that while deciding an application for condonation of delay the High Cou…