People Education and Economic Development Society (PEEDS) v. ITO

100 ITD 87Income Tax Appellate Tribunal2006#858 most cited

What is People Education and Economic Development Society (PEEDS) v. ITO authority for?

When substantial justice and procedural technicalities are in conflict, especially in cases involving non-deliberate delay, the cause of substantial justice must be prioritized. The opposing party cannot claim a vested right to benefit from injustice due to such delays.

121

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2016 to 2026.

Also referred to as

People Education and Economic Development Society v ITO · PEEDS v ITO · 100 ITD 87 · ITAT Chennai · condonation of delay · delay in filing appeal · Section 253(5) · substantial justice · non-deliberate delay · reasonable cause · Mst. Katiji principle · procedural technicalities

Sections most often in play

Section 253(5)Section 250Section 143(3)Section 144Section 147Section 154Section 271(1)(c)Section 69A

Issues it is cited on

section 253(5)section 51section 80ibsection 271aabreasonable causesection 139(4)delay in filing appealcondonation of delaysection 274section 253section 153dsection 154

Judgments citing People Education and Economic Development Society (PEEDS) v. ITO

ITO (Exemptions), Chennai vs. Research Foundation for Jainology, Chennai

In the result, the appeal of the Revenue is dismissed

ITA 1514/CHNY/2015[2010-11]Status: DisposedITAT Chennai29 Apr 2016AY 2010-11

Bench: Shri A.Mohan Alankamony & Shri. G. Pavan Kumar

For Respondent: Shri. M. Karunakaran, Advocate
Section 143(3)

…P) Ltd. V. ACIT, Com. Cir.-VI{1), Chennai (TCA No.463 of 2014) may be taken of. 7 Kind attention is also invited to the Third Member order of the Hon'ble Chennai Tribunal in a trust case, viz., MIs. People Education and Economic Development Society (PEEDS) (100 ITD 87) (Chennai)(TM), wherein, delay of 617 days was condoned after the reason for the delay was sufficiently explained. 8. In view of the above, it is prayed that the delay in filing the appeal may be condoned u/s. 253(5) of the I.T. Act, 1961 and the appeal may be heard on merits’’. At the time of hearing, the ld. Departmental Representative could…