Ramchandra Shankar Deodhar v. State of Maharashtra

1 SCC 317Reported decision1974#16407 most cited
5

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 11Section 11(2)Section 12ASection 143(3)Section 234BSection 250

Issues it is cited on

section 10(23c)(iiiad)section 10(23c)section 12acondonation of delaysection 11section 25personsection 14section 143(3)indianfactotal income

Judgments citing Ramchandra Shankar Deodhar v. State of Maharashtra

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

…ere with the Impugned Order. Relevantly, initially the suit was dismissed by the Trial Court, which decision was reversed by the First Appellate Court. Bajaj Dharmarth Trust Vs. ACIT 16. The Court in Ramchandra Shankar Deodhar v State of Maharashtra, (1974) 1 SCC 317 held: '10. There was a delay of more than ten or twelve years in filing the petition since the accrual of the cause of complaint, and this delay, contended the respondents, was sufficient to disentitle the petitioners to any relief in a petition under Article 32 of the Constitution. We do not think this contention should prevail with us. In the fi…

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

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

…ere with the Impugned Order. Relevantly, initially the suit was dismissed by the Trial Court, which decision was reversed by the First Appellate Court. Bajaj Dharmarth Trust Vs. ACIT 16. The Court in Ramchandra Shankar Deodhar v State of Maharashtra, (1974) 1 SCC 317 held: '10. There was a delay of more than ten or twelve years in filing the petition since the accrual of the cause of complaint, and this delay, contended the respondents, was sufficient to disentitle the petitioners to any relief in a petition under Article 32 of the Constitution. We do not think this contention should prevail with us. In the fi…

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)

…persuade us to not interfere with the Impugned Order. Relevantly, initially the suit was dismissed by the Trial Court, which decision was reversed by the First Appellate Court.* #### *16. The Court in Ramchandra Shankar Deodhar v State of Maharashtra, (1974) 1 SCC 317 held:* - *'10. …There was a delay of more than ten or twelve years in filing the petition since the accrual of the cause of complaint, and this delay, contended the respondents, was sufficient to disentitle the petitioners to any relief in a petition under Article 32 of the Constitution. We do not think this contention should prevail with us. In t…

INSTITUTE OF NEPHROUROLOGY,BENGALURU vs. THE DEPUTY COMMISSIONER OF INCOME TAX, EXEMPTIONS CIRCLE - 01, UNITY BUILDING ANNEXE

The appeals of the assessee are allowed and restored to the file of the ld

ITA 337/BANG/2025[2016-17]Status: DisposedITAT Bangalore03 Jul 2025AY 2016-17

Bench: Shri Prashant Maharishi & Shri Keshav Dubey

For Appellant: Shri Shreesh Kumar, CAFor Respondent: Shri Balusamy N., Jt.CIT(DR)(ITAT), Bengaluru
Section 11Section 11(2)Section 12ASection 143(3)Section 234BSection 250

…lly held that a liberal approach should be taken in condoning the delay when the limitation ground undermines the merits of the case and obstructs substantial justice. 18. The Hon’ble Supreme Court in Ramchandra Shankar Deodhar v State of Maharashtra, (1974) 1 SCC 317, where the delay of more than 10 or 12 years was involved, it has been stated that there is no lower limit as there is no upper limit in condonation of delay. ITA Nos.336 & 337/Bang/2025 Page 12 of 15 19. Further in the case of A B Govardhan v P Ragothaman, (2024) 10 SCC 613 in para 4, the concept of liberal approach subserving the cause of justi…

INSTITUTE OF NEPHROUROLOGY,BANGALORE vs. THE DEPUTY COMMISSIONER OF INCOME TAX, EXEMPTION CIRCLE 1, UNITY BUILDING

The appeals of the assessee are allowed and restored to the file of the ld

ITA 336/BANG/2025[2014-15]Status: DisposedITAT Bangalore03 Jul 2025AY 2014-15

Bench: Shri Prashant Maharishi & Shri Keshav Dubey

For Appellant: Shri Shreesh Kumar, CAFor Respondent: Shri Balusamy N., Jt.CIT(DR)(ITAT), Bengaluru
Section 11Section 11(2)Section 12ASection 143(3)Section 234BSection 250

…lly held that a liberal approach should be taken in condoning the delay when the limitation ground undermines the merits of the case and obstructs substantial justice. 18. The Hon’ble Supreme Court in Ramchandra Shankar Deodhar v State of Maharashtra, (1974) 1 SCC 317, where the delay of more than 10 or 12 years was involved, it has been stated that there is no lower limit as there is no upper limit in condonation of delay. ITA Nos.336 & 337/Bang/2025 Page 12 of 15 19. Further in the case of A B Govardhan v P Ragothaman, (2024) 10 SCC 613 in para 4, the concept of liberal approach subserving the cause of justi…

Ramchandra Shankar Deodhar v. State of Maharashtra (1 SCC 317) — Cited in 5 Judgments | BharatTax