Sreenivas Charitable Trust v. Dy. CIT

280 ITR 357High Court2006#522 most cited

What is Sreenivas Charitable Trust v. Dy. CIT authority for?

The expression "sufficient cause" for condoning delay in filing appeals must receive a liberal and purposive construction. This approach aims to advance substantial justice, which is of paramount importance.

182

judgments rely on this decision, according to BharatTax’s citation analysis of 367,154 Indian tax judgments — from 2015 to 2026.

Also referred to as

Sreenivas Charitable Trust v Dy CIT · condonation of delay · sufficient cause · liberal interpretation · substantial justice · Section 249(3) · delay in filing appeal · Madras High Court · income tax appeal delay condonation · reasonable cause for delay

Also reported as

154 Taxmann 377

Sections most often in play

Section 143(3)Section 147 Section 148 Section 249(3)Section 144 Section 143(1)Section 154 Section 250

Issues it is cited on

section 253(5)section 51 section 80ib section 249(2)section 249(3)section 139(4)delay in filing appeal section 249 reasonable cause condonation of delay section 274 section 24

Judgments citing Sreenivas Charitable Trust v. Dy. CIT

Catholic Syrian Bank Ltd (Walajpet Branch), Chennai vs. ACIT CPC-TDS, Ghaziabad

In the result, the appeal filed by the assessee in ITA

ITA 2474/CHNY/2019[2014-15 (26Q-Q1)]Status: DisposedITAT Chennai07 Nov 2019

Bench: Shri Inturi Rama Rao & Shri Duvvuru Rl Reddy]

…of removing injustice and is expected to do so’’. Further, the Courts have always held that the delay is a matter of which could be condoned in the interest of justice. The Jurisdictional High Court in the case of Sreenivas Charitable Trust vs. DCIT (2006) 280 ITR 357 had depreciated meticulous approach in construing the meaning of sufficient cause for the condonation of delay. In the light of the above facts and law, we are of the considered opinion that the ld. CIT(A) should have condoned the delay. Therefore we direct the ld. CIT(A) to admit the appeal and decide the issue in appeal on merits in accordanc…

Catholic Syrian Bank Ltd (Tiruvallur Branch), Chennai vs. ACIT CPC-TDS, Ghaziabad

In the result, the appeal filed by the assessee in ITA

ITA 2473/CHNY/2019[2013-14 (26Q-Q2)]Status: DisposedITAT Chennai07 Nov 2019

Bench: Shri Inturi Rama Rao & Shri Duvvuru Rl Reddy]

…of removing injustice and is expected to do so’’. Further, the Courts have always held that the delay is a matter of which could be condoned in the interest of justice. The Jurisdictional High Court in the case of Sreenivas Charitable Trust vs. DCIT (2006) 280 ITR 357 had depreciated meticulous approach in construing the meaning of sufficient cause for the condonation of delay. In the light of the above facts and law, we are of the considered opinion that the ld. CIT(A) should have condoned the delay. Therefore we direct the ld. CIT(A) to admit the appeal and decide the issue in appeal on merits in accordanc…

Catholic Syrian Bank Ltd (Thirupattur Branch), Chennai vs. ACIT CPC-TDS, Ghaziabad

In the result, the appeal filed by the assessee in ITA

ITA 2472/CHNY/2019[2014-15 (26Q-Q3)]Status: DisposedITAT Chennai07 Nov 2019

Bench: Shri Inturi Rama Rao & Shri Duvvuru Rl Reddy]

…of removing injustice and is expected to do so’’. Further, the Courts have always held that the delay is a matter of which could be condoned in the interest of justice. The Jurisdictional High Court in the case of Sreenivas Charitable Trust vs. DCIT (2006) 280 ITR 357 had depreciated meticulous approach in construing the meaning of sufficient cause for the condonation of delay. In the light of the above facts and law, we are of the considered opinion that the ld. CIT(A) should have condoned the delay. Therefore we direct the ld. CIT(A) to admit the appeal and decide the issue in appeal on merits in accordanc…

Catholic Syrian Bank Ltd (Thirupattur Branch), Chennai vs. ACIT CPC-TDS, Ghaziabad

In the result, the appeal filed by the assessee in ITA

ITA 2471/CHNY/2019[2015-16 (24Q-Q3)]Status: DisposedITAT Chennai07 Nov 2019

Bench: Shri Inturi Rama Rao & Shri Duvvuru Rl Reddy]

…of removing injustice and is expected to do so’’. Further, the Courts have always held that the delay is a matter of which could be condoned in the interest of justice. The Jurisdictional High Court in the case of Sreenivas Charitable Trust vs. DCIT (2006) 280 ITR 357 had depreciated meticulous approach in construing the meaning of sufficient cause for the condonation of delay. In the light of the above facts and law, we are of the considered opinion that the ld. CIT(A) should have condoned the delay. Therefore we direct the ld. CIT(A) to admit the appeal and decide the issue in appeal on merits in accordanc…

Catholic Syrian Bank Ltd (Thirupattur Branch), Chennai vs. ACIT CPC-TDS, Ghaziabad

In the result, the appeal filed by the assessee in ITA

ITA 2470/CHNY/2019[2015-16 (26Q-Q3)]Status: DisposedITAT Chennai07 Nov 2019

Bench: Shri Inturi Rama Rao & Shri Duvvuru Rl Reddy]

…of removing injustice and is expected to do so’’. Further, the Courts have always held that the delay is a matter of which could be condoned in the interest of justice. The Jurisdictional High Court in the case of Sreenivas Charitable Trust vs. DCIT (2006) 280 ITR 357 had depreciated meticulous approach in construing the meaning of sufficient cause for the condonation of delay. In the light of the above facts and law, we are of the considered opinion that the ld. CIT(A) should have condoned the delay. Therefore we direct the ld. CIT(A) to admit the appeal and decide the issue in appeal on merits in accordanc…

Catholic Syrian Bank Ltd (Thirupattur Branch), Chennai vs. ACIT CPC-TDS, Ghaziabad

In the result, the appeal filed by the assessee in ITA

ITA 2469/CHNY/2019[2014-15 (26Q-Q1)]Status: DisposedITAT Chennai07 Nov 2019

Bench: Shri Inturi Rama Rao & Shri Duvvuru Rl Reddy]

…of removing injustice and is expected to do so’’. Further, the Courts have always held that the delay is a matter of which could be condoned in the interest of justice. The Jurisdictional High Court in the case of Sreenivas Charitable Trust vs. DCIT (2006) 280 ITR 357 had depreciated meticulous approach in construing the meaning of sufficient cause for the condonation of delay. In the light of the above facts and law, we are of the considered opinion that the ld. CIT(A) should have condoned the delay. Therefore we direct the ld. CIT(A) to admit the appeal and decide the issue in appeal on merits in accordanc…

Catholic Syrian Bank Ltd (Thirupattur Branch), Chennai vs. ACIT CPC-TDS, Ghaziabad

In the result, the appeal filed by the assessee in ITA

ITA 2468/CHNY/2019[2014-15 (24Q-Q1)]Status: DisposedITAT Chennai07 Nov 2019

Bench: Shri Inturi Rama Rao & Shri Duvvuru Rl Reddy]

…of removing injustice and is expected to do so’’. Further, the Courts have always held that the delay is a matter of which could be condoned in the interest of justice. The Jurisdictional High Court in the case of Sreenivas Charitable Trust vs. DCIT (2006) 280 ITR 357 had depreciated meticulous approach in construing the meaning of sufficient cause for the condonation of delay. In the light of the above facts and law, we are of the considered opinion that the ld. CIT(A) should have condoned the delay. Therefore we direct the ld. CIT(A) to admit the appeal and decide the issue in appeal on merits in accordanc…

Catholic Syrian Bank Ltd (Royapetta Branch), Chennai vs. ACIT CPC-TDS, Ghaziabad

In the result, the appeal filed by the assessee in ITA

ITA 2467/CHNY/2019[2014-15 (27Q-Q2)]Status: DisposedITAT Chennai07 Nov 2019

Bench: Shri Inturi Rama Rao & Shri Duvvuru Rl Reddy]

…of removing injustice and is expected to do so’’. Further, the Courts have always held that the delay is a matter of which could be condoned in the interest of justice. The Jurisdictional High Court in the case of Sreenivas Charitable Trust vs. DCIT (2006) 280 ITR 357 had depreciated meticulous approach in construing the meaning of sufficient cause for the condonation of delay. In the light of the above facts and law, we are of the considered opinion that the ld. CIT(A) should have condoned the delay. Therefore we direct the ld. CIT(A) to admit the appeal and decide the issue in appeal on merits in accordanc…

Catholic Syrian Bank Ltd (Royapetta Branch), Chennai vs. ACIT CPC-TDS, Ghaziabad

In the result, the appeal filed by the assessee in ITA

ITA 2466/CHNY/2019[2014-15 (24Q-Q2)]Status: DisposedITAT Chennai07 Nov 2019

Bench: Shri Inturi Rama Rao & Shri Duvvuru Rl Reddy]

…of removing injustice and is expected to do so’’. Further, the Courts have always held that the delay is a matter of which could be condoned in the interest of justice. The Jurisdictional High Court in the case of Sreenivas Charitable Trust vs. DCIT (2006) 280 ITR 357 had depreciated meticulous approach in construing the meaning of sufficient cause for the condonation of delay. In the light of the above facts and law, we are of the considered opinion that the ld. CIT(A) should have condoned the delay. Therefore we direct the ld. CIT(A) to admit the appeal and decide the issue in appeal on merits in accordanc…

Catholic Syrian Bank Ltd (Royapetta Branch), Chennai vs. ACIT CPC-TDS, Ghaziabad

In the result, the appeal filed by the assessee in ITA

ITA 2465/CHNY/2019[2014-15 (26Q-Q2)]Status: DisposedITAT Chennai07 Nov 2019

Bench: Shri Inturi Rama Rao & Shri Duvvuru Rl Reddy]

…of removing injustice and is expected to do so’’. Further, the Courts have always held that the delay is a matter of which could be condoned in the interest of justice. The Jurisdictional High Court in the case of Sreenivas Charitable Trust vs. DCIT (2006) 280 ITR 357 had depreciated meticulous approach in construing the meaning of sufficient cause for the condonation of delay. In the light of the above facts and law, we are of the considered opinion that the ld. CIT(A) should have condoned the delay. Therefore we direct the ld. CIT(A) to admit the appeal and decide the issue in appeal on merits in accordanc…

Catholic Syrian Bank Ltd (Peravallur Branch), Chennai vs. ACIT CPC-TDS, Ghaziabad

In the result, the appeal filed by the assessee in ITA

ITA 2464/CHNY/2019[2014-15 (26Q-Q4)]Status: DisposedITAT Chennai07 Nov 2019

Bench: Shri Inturi Rama Rao & Shri Duvvuru Rl Reddy]

…of removing injustice and is expected to do so’’. Further, the Courts have always held that the delay is a matter of which could be condoned in the interest of justice. The Jurisdictional High Court in the case of Sreenivas Charitable Trust vs. DCIT (2006) 280 ITR 357 had depreciated meticulous approach in construing the meaning of sufficient cause for the condonation of delay. In the light of the above facts and law, we are of the considered opinion that the ld. CIT(A) should have condoned the delay. Therefore we direct the ld. CIT(A) to admit the appeal and decide the issue in appeal on merits in accordanc…

Catholic Syrian Bank Ltd (Peravallur Branch), Chennai vs. ACIT CPC-TDS, Ghaziabad

In the result, the appeal filed by the assessee in ITA

ITA 2463/CHNY/2019[2014-15 (24Q-Q3)]Status: DisposedITAT Chennai07 Nov 2019

Bench: Shri Inturi Rama Rao & Shri Duvvuru Rl Reddy]

…of removing injustice and is expected to do so’’. Further, the Courts have always held that the delay is a matter of which could be condoned in the interest of justice. The Jurisdictional High Court in the case of Sreenivas Charitable Trust vs. DCIT (2006) 280 ITR 357 had depreciated meticulous approach in construing the meaning of sufficient cause for the condonation of delay. In the light of the above facts and law, we are of the considered opinion that the ld. CIT(A) should have condoned the delay. Therefore we direct the ld. CIT(A) to admit the appeal and decide the issue in appeal on merits in accordanc…

Catholic Syrian Bank Ltd (Peravallur Branch), Chennai vs. ACIT CPC-TDS, Ghaziabad

In the result, the appeal filed by the assessee in ITA

ITA 2462/CHNY/2019[2013-14 (24Q-Q4)]Status: DisposedITAT Chennai07 Nov 2019

Bench: Shri Inturi Rama Rao & Shri Duvvuru Rl Reddy]

…of removing injustice and is expected to do so’’. Further, the Courts have always held that the delay is a matter of which could be condoned in the interest of justice. The Jurisdictional High Court in the case of Sreenivas Charitable Trust vs. DCIT (2006) 280 ITR 357 had depreciated meticulous approach in construing the meaning of sufficient cause for the condonation of delay. In the light of the above facts and law, we are of the considered opinion that the ld. CIT(A) should have condoned the delay. Therefore we direct the ld. CIT(A) to admit the appeal and decide the issue in appeal on merits in accordanc…

Catholic Syrian Bank Ltd (Peravallur Branch), Chennai vs. ACIT CPC-TDS, Ghaziabad

In the result, the appeal filed by the assessee in ITA

ITA 2461/CHNY/2019[2014-15 (26Q-Q3)]Status: DisposedITAT Chennai07 Nov 2019

Bench: Shri Inturi Rama Rao & Shri Duvvuru Rl Reddy]

…of removing injustice and is expected to do so’’. Further, the Courts have always held that the delay is a matter of which could be condoned in the interest of justice. The Jurisdictional High Court in the case of Sreenivas Charitable Trust vs. DCIT (2006) 280 ITR 357 had depreciated meticulous approach in construing the meaning of sufficient cause for the condonation of delay. In the light of the above facts and law, we are of the considered opinion that the ld. CIT(A) should have condoned the delay. Therefore we direct the ld. CIT(A) to admit the appeal and decide the issue in appeal on merits in accordanc…

Catholic Syrian Bank Ltd (Peravallur Branch), Chennai vs. ACIT CPC-TDS, Ghaziabad

In the result, the appeal filed by the assessee in ITA

ITA 2460/CHNY/2019[2013-14 (26Q-Q3)]Status: DisposedITAT Chennai07 Nov 2019

Bench: Shri Inturi Rama Rao & Shri Duvvuru Rl Reddy]

…of removing injustice and is expected to do so’’. Further, the Courts have always held that the delay is a matter of which could be condoned in the interest of justice. The Jurisdictional High Court in the case of Sreenivas Charitable Trust vs. DCIT (2006) 280 ITR 357 had depreciated meticulous approach in construing the meaning of sufficient cause for the condonation of delay. In the light of the above facts and law, we are of the considered opinion that the ld. CIT(A) should have condoned the delay. Therefore we direct the ld. CIT(A) to admit the appeal and decide the issue in appeal on merits in accordanc…

Catholic Syrian Bank Ltd (Peravallur Branch), Chennai vs. ACIT CPC-TDS, Ghaziabad

In the result, the appeal filed by the assessee in ITA

ITA 2459/CHNY/2019[2014-15 (24Q-Q4)]Status: DisposedITAT Chennai07 Nov 2019

Bench: Shri Inturi Rama Rao & Shri Duvvuru Rl Reddy]

…of removing injustice and is expected to do so’’. Further, the Courts have always held that the delay is a matter of which could be condoned in the interest of justice. The Jurisdictional High Court in the case of Sreenivas Charitable Trust vs. DCIT (2006) 280 ITR 357 had depreciated meticulous approach in construing the meaning of sufficient cause for the condonation of delay. In the light of the above facts and law, we are of the considered opinion that the ld. CIT(A) should have condoned the delay. Therefore we direct the ld. CIT(A) to admit the appeal and decide the issue in appeal on merits in accordanc…

Catholic Syrian Bank Ltd (Peravallur Branch), Chennai vs. ACIT CPC-TDS, Ghaziabad

In the result, the appeal filed by the assessee in ITA

ITA 2458/CHNY/2019[2013-14 (24Q-Q3)]Status: DisposedITAT Chennai07 Nov 2019

Bench: Shri Inturi Rama Rao & Shri Duvvuru Rl Reddy]

…of removing injustice and is expected to do so’’. Further, the Courts have always held that the delay is a matter of which could be condoned in the interest of justice. The Jurisdictional High Court in the case of Sreenivas Charitable Trust vs. DCIT (2006) 280 ITR 357 had depreciated meticulous approach in construing the meaning of sufficient cause for the condonation of delay. In the light of the above facts and law, we are of the considered opinion that the ld. CIT(A) should have condoned the delay. Therefore we direct the ld. CIT(A) to admit the appeal and decide the issue in appeal on merits in accordanc…

Catholic Syrian Bank Ltd (Peravallur Branch), Chennai vs. ACIT CPC-TDS, Ghaziabad

In the result, the appeal filed by the assessee in ITA

ITA 2457/CHNY/2019[2013-14 (26Q-Q2)]Status: DisposedITAT Chennai07 Nov 2019

Bench: Shri Inturi Rama Rao & Shri Duvvuru Rl Reddy]

…of removing injustice and is expected to do so’’. Further, the Courts have always held that the delay is a matter of which could be condoned in the interest of justice. The Jurisdictional High Court in the case of Sreenivas Charitable Trust vs. DCIT (2006) 280 ITR 357 had depreciated meticulous approach in construing the meaning of sufficient cause for the condonation of delay. In the light of the above facts and law, we are of the considered opinion that the ld. CIT(A) should have condoned the delay. Therefore we direct the ld. CIT(A) to admit the appeal and decide the issue in appeal on merits in accordanc…

Catholic Syrian Bank Ltd (Peravallur Branch), Chennai vs. ACIT CPC-TDS, Ghaziabad

In the result, the appeal filed by the assessee in ITA

ITA 2456/CHNY/2019[2014-15 (24Q-Q2)]Status: DisposedITAT Chennai07 Nov 2019

Bench: Shri Inturi Rama Rao & Shri Duvvuru Rl Reddy]

…of removing injustice and is expected to do so’’. Further, the Courts have always held that the delay is a matter of which could be condoned in the interest of justice. The Jurisdictional High Court in the case of Sreenivas Charitable Trust vs. DCIT (2006) 280 ITR 357 had depreciated meticulous approach in construing the meaning of sufficient cause for the condonation of delay. In the light of the above facts and law, we are of the considered opinion that the ld. CIT(A) should have condoned the delay. Therefore we direct the ld. CIT(A) to admit the appeal and decide the issue in appeal on merits in accordanc…

Catholic Syrian Bank Ltd (Peravallur Branch), Chennai vs. ACIT CPC-TDS, Ghaziabad

In the result, the appeal filed by the assessee in ITA

ITA 2455/CHNY/2019[2013-14 (24Q-Q2)]Status: DisposedITAT Chennai07 Nov 2019

Bench: Shri Inturi Rama Rao & Shri Duvvuru Rl Reddy]

…of removing injustice and is expected to do so’’. Further, the Courts have always held that the delay is a matter of which could be condoned in the interest of justice. The Jurisdictional High Court in the case of Sreenivas Charitable Trust vs. DCIT (2006) 280 ITR 357 had depreciated meticulous approach in construing the meaning of sufficient cause for the condonation of delay. In the light of the above facts and law, we are of the considered opinion that the ld. CIT(A) should have condoned the delay. Therefore we direct the ld. CIT(A) to admit the appeal and decide the issue in appeal on merits in accordanc…