Shivamma (Dead) by L.Rs v. Karnataka Housing Board and Ors. Equivalent/Neutral Citation: 2025 (4) C C C 75

The Karnataka State Regn and Stamps Department Officials Multi-Purpose Co-Op Society Limited, Bengaluru vs. ACIT, Circle-2(1)(1), Bengaluru

Bench: Shri Prashant Maharishi, Vice – & Shri Sandeep Singh Karhail

…on has to be decided on the parameters laid down for condoning the delay and condoning the delay for the reason that the conditions have been imposed, tantamount to disregarding the statutory provision." 9. Hon'ble supreme court recently in Neutral Citation: 2025 INSC 1104 Shivamma (Dead) by L.Rs. vs. Karnataka Housing Board and Ors. (12.09.2025 - SC) : MANU/SC/1262/2025 has held that :- "123. From above, it is manifest that that the phrase "sufficient cause" in Section 5 of the Limitation Act is an expression of elastic import, incapable of precise definition, yet not without boundaries. Its purpose is to empo…

Jammanahally Prathamika Krishi Pattina Sahakara Sangha, Ballupet vs. Income Tax Officer, Ward-2, Hassan

In the result ITA No. 192/Bangalore/2025 filed by the assessee is allowed

Bench: Shri Prashant Maharishi

…a vexed question that what is sufficient Page 5 of 16 cause for which delay can be condoned in filing of the appeal. The honourable Supreme Court in Shivamma (Dead) by L.Rs. Vs. Karnataka Housing Board and Ors. Equivalent/Neutral Citation: 2025 (4) C C C 75, 2025 INSC 1104 has laid down certain principles for condonation of delay that 212. The law as it presently stands, post the decision of Postmaster General (supra), is unambiguous and clear. Condonation of delay is to remain an exception, not the rule. Governmental litigants, no less than private parties, must demonstrate bona fide, sufficient, and cogent cau…

Jammanahally Prathamika Krishi Pattina Sahakara Sangha, Sakleshpur vs. Income Tax Officer, Ward -2, Hassan

In the result ITA No. 192/Bangalore/2025 filed by the assessee is allowed

Bench: Shri Prashant Maharishi

…a vexed question that what is sufficient Page 5 of 16 cause for which delay can be condoned in filing of the appeal. The honourable Supreme Court in Shivamma (Dead) by L.Rs. Vs. Karnataka Housing Board and Ors. Equivalent/Neutral Citation: 2025 (4) C C C 75, 2025 INSC 1104 has laid down certain principles for condonation of delay that 212. The law as it presently stands, post the decision of Postmaster General (supra), is unambiguous and clear. Condonation of delay is to remain an exception, not the rule. Governmental litigants, no less than private parties, must demonstrate bona fide, sufficient, and cogent cau…

Sreesharada Credit Co-Operative Society Ltd, Udupi vs. ITO Ward- 1&Tps, Udupi

In the result both the appeals filed by the assessee are allowed

Bench: Shri Prashant Maharishi

…s to be decided on the parameters laid down for condoning the delay and condoning the delay for the reason that the conditions have been imposed, tantamounts to disregarding the statutory provision." 10. Honourable supreme court recently in Neutral Citation: 2025 INSC 1104 Shivamma (Dead) by L.Rs. vs. Karnataka Housing Board and Ors. (12.09.2025 - SC) : MANU/SC/1262/2025 has held that :- "123. From above, it is manifest that that the phrase "sufficient cause" in Section 5 of the Limitation Act is an expression of elastic import, incapable of precise definition, yet not without boundaries. Its purpose is to empow…

Sreesharada Credit Co-Operative Society Ltd, Udupi vs. ITO Ward- 1&Tps, Udupi

In the result both the appeals filed by the assessee are allowed

Bench: Shri Prashant Maharishi

…s to be decided on the parameters laid down for condoning the delay and condoning the delay for the reason that the conditions have been imposed, tantamounts to disregarding the statutory provision." 10. Honourable supreme court recently in Neutral Citation: 2025 INSC 1104 Shivamma (Dead) by L.Rs. vs. Karnataka Housing Board and Ors. (12.09.2025 - SC) : MANU/SC/1262/2025 has held that :- "123. From above, it is manifest that that the phrase "sufficient cause" in Section 5 of the Limitation Act is an expression of elastic import, incapable of precise definition, yet not without boundaries. Its purpose is to empow…