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 366,470 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 147Section 148Section 249(3)Section 144Section 143(1)Section 154Section 250

Issues it is cited on

section 253(5)section 51section 80ibsection 249(2)section 249(3)section 139(4)delay in filing appealsection 249reasonable causecondonation of delaysection 274section 24

Judgments citing Sreenivas Charitable Trust v. Dy. CIT

Sri.Varugehese M. Uthup, Kochi vs. The ACIT, Cen-Circle, Kochi

In the result, the appeals of the assessee are partly allowed

ITA 168/COCH/2019[2010-11]Status: DisposedITAT Cochin08 Jul 2019AY 2010-11

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

Section 132Section 144Section 153ASection 249(2)Section 271Section 271(1)(c)

…d in delay of filing the appeals before the CIT(A). 8.3 Therefore, we have to consider whether the assessee’s failure is sufficient cause for condoning the delay. The Madras High Court considered an issue in the case of Sreenivas Charitable Trust v. Dy. CIT (280 ITR 357) and held that mixing up of papers with other papers are sufficient cause for not filing the appeal in time. The Madras High Court further observed that the expression "sufficient cause" should be interpreted to advance substantial justice. Therefore, advancement of substantial justice is the prime factor while considering the reasons for condoni…

Sri.Varugehese M. Uthup, Kochi vs. The ACIT, Cen-Circle, Kochi

In the result, the appeals of the assessee are partly allowed

ITA 167/COCH/2019[2009-10]Status: DisposedITAT Cochin08 Jul 2019AY 2009-10

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

Section 132Section 144Section 153ASection 249(2)Section 271Section 271(1)(c)

…d in delay of filing the appeals before the CIT(A). 8.3 Therefore, we have to consider whether the assessee’s failure is sufficient cause for condoning the delay. The Madras High Court considered an issue in the case of Sreenivas Charitable Trust v. Dy. CIT (280 ITR 357) and held that mixing up of papers with other papers are sufficient cause for not filing the appeal in time. The Madras High Court further observed that the expression "sufficient cause" should be interpreted to advance substantial justice. Therefore, advancement of substantial justice is the prime factor while considering the reasons for condoni…

Sri.Varugehese M. Uthup, Kochi vs. The ACIT, Cen-Circle, Kochi

In the result, the appeals of the assessee are partly allowed

ITA 166/COCH/2019[2015-16]Status: DisposedITAT Cochin08 Jul 2019AY 2015-16

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

Section 132Section 144Section 153ASection 249(2)Section 271Section 271(1)(c)

…d in delay of filing the appeals before the CIT(A). 8.3 Therefore, we have to consider whether the assessee’s failure is sufficient cause for condoning the delay. The Madras High Court considered an issue in the case of Sreenivas Charitable Trust v. Dy. CIT (280 ITR 357) and held that mixing up of papers with other papers are sufficient cause for not filing the appeal in time. The Madras High Court further observed that the expression "sufficient cause" should be interpreted to advance substantial justice. Therefore, advancement of substantial justice is the prime factor while considering the reasons for condoni…

Sri.Varugehese M. Uthup, Kochi vs. The ACIT, Cen-Circle, Kochi

In the result, the appeals of the assessee are partly allowed

ITA 165/COCH/2019[2014-15]Status: DisposedITAT Cochin08 Jul 2019AY 2014-15

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

Section 132Section 144Section 153ASection 249(2)Section 271Section 271(1)(c)

…d in delay of filing the appeals before the CIT(A). 8.3 Therefore, we have to consider whether the assessee’s failure is sufficient cause for condoning the delay. The Madras High Court considered an issue in the case of Sreenivas Charitable Trust v. Dy. CIT (280 ITR 357) and held that mixing up of papers with other papers are sufficient cause for not filing the appeal in time. The Madras High Court further observed that the expression "sufficient cause" should be interpreted to advance substantial justice. Therefore, advancement of substantial justice is the prime factor while considering the reasons for condoni…

Sri.Varugehese M. Uthup, Kochi vs. The ACIT, Cen-Circle, Kochi

In the result, the appeals of the assessee are partly allowed

ITA 164/COCH/2019[2013-14]Status: DisposedITAT Cochin08 Jul 2019AY 2013-14

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

Section 132Section 144Section 153ASection 249(2)Section 271Section 271(1)(c)

…d in delay of filing the appeals before the CIT(A). 8.3 Therefore, we have to consider whether the assessee’s failure is sufficient cause for condoning the delay. The Madras High Court considered an issue in the case of Sreenivas Charitable Trust v. Dy. CIT (280 ITR 357) and held that mixing up of papers with other papers are sufficient cause for not filing the appeal in time. The Madras High Court further observed that the expression "sufficient cause" should be interpreted to advance substantial justice. Therefore, advancement of substantial justice is the prime factor while considering the reasons for condoni…

Sri.Varugehese M. Uthup, Kochi vs. The ACIT, Cen-Circle, Kochi

In the result, the appeals of the assessee are partly allowed

ITA 163/COCH/2019[2012-13]Status: DisposedITAT Cochin08 Jul 2019AY 2012-13

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

Section 132Section 144Section 153ASection 249(2)Section 271Section 271(1)(c)

…d in delay of filing the appeals before the CIT(A). 8.3 Therefore, we have to consider whether the assessee’s failure is sufficient cause for condoning the delay. The Madras High Court considered an issue in the case of Sreenivas Charitable Trust v. Dy. CIT (280 ITR 357) and held that mixing up of papers with other papers are sufficient cause for not filing the appeal in time. The Madras High Court further observed that the expression "sufficient cause" should be interpreted to advance substantial justice. Therefore, advancement of substantial justice is the prime factor while considering the reasons for condoni…

Sri Varghese M.Uthup, Kochi vs. The ACIT, Cen-Circle-2, Kochi

In the result, the appeals of the assessee are partly allowed

ITA 162/COCH/2019[2010-11]Status: DisposedITAT Cochin08 Jul 2019AY 2010-11

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

Section 132Section 144Section 153ASection 249(2)Section 271Section 271(1)(c)

…d in delay of filing the appeals before the CIT(A). 8.3 Therefore, we have to consider whether the assessee’s failure is sufficient cause for condoning the delay. The Madras High Court considered an issue in the case of Sreenivas Charitable Trust v. Dy. CIT (280 ITR 357) and held that mixing up of papers with other papers are sufficient cause for not filing the appeal in time. The Madras High Court further observed that the expression "sufficient cause" should be interpreted to advance substantial justice. Therefore, advancement of substantial justice is the prime factor while considering the reasons for condoni…

Sri Varghese M.Uthup, Kochi vs. The ACIT, Cen-Circle-2, Kochi

In the result, the appeals of the assessee are partly allowed

ITA 161/COCH/2019[2009-10]Status: DisposedITAT Cochin08 Jul 2019AY 2009-10

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

Section 132Section 144Section 153ASection 249(2)Section 271Section 271(1)(c)

…d in delay of filing the appeals before the CIT(A). 8.3 Therefore, we have to consider whether the assessee’s failure is sufficient cause for condoning the delay. The Madras High Court considered an issue in the case of Sreenivas Charitable Trust v. Dy. CIT (280 ITR 357) and held that mixing up of papers with other papers are sufficient cause for not filing the appeal in time. The Madras High Court further observed that the expression "sufficient cause" should be interpreted to advance substantial justice. Therefore, advancement of substantial justice is the prime factor while considering the reasons for condoni…

M/S.Al Zarafa Travels & Manpower Consultants P. Ltd, Ernakulam vs. The ACIT, Ernakulam

In the result, the appeals of the assessee are partly allowed

ITA 523/COCH/2018[2015-16]Status: DisposedITAT Cochin04 Feb 2019AY 2015-16

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

Section 132Section 153CSection 179Section 230

…in delay of filing the appeals before the CIT(A). 8.3 Therefore, we have to consider whether the assessee’s failure is sufficient cause for condoning the delay. The Madras High Court considered an issue in the case of Sreenivas Charitable Trust v. Dy. CIT (280 ITR 357) and held that mixing up of papers with other papers are sufficient cause for not filing the appeal in time. The Madras High Court further observed that the expression "sufficient cause" should be interpreted to advance substantial justice. Therefore, advancement of substantial justice is the prime factor while considering the reasons for cond…

M/S.Al Zarafa Travels & Manpower Consultants P. Ltd, Ernakulam vs. The ACIT, Ernakulam

In the result, the appeals of the assessee are partly allowed

ITA 522/COCH/2018[2014-15]Status: DisposedITAT Cochin04 Feb 2019AY 2014-15

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

Section 132Section 153CSection 179Section 230

…in delay of filing the appeals before the CIT(A). 8.3 Therefore, we have to consider whether the assessee’s failure is sufficient cause for condoning the delay. The Madras High Court considered an issue in the case of Sreenivas Charitable Trust v. Dy. CIT (280 ITR 357) and held that mixing up of papers with other papers are sufficient cause for not filing the appeal in time. The Madras High Court further observed that the expression "sufficient cause" should be interpreted to advance substantial justice. Therefore, advancement of substantial justice is the prime factor while considering the reasons for cond…

M/S.Al Zarafa Travels & Manpower Consultants P. Ltd, Ernakulam vs. The ACIT, Ernakulam

In the result, the appeals of the assessee are partly allowed

ITA 521/COCH/2018[2012-13]Status: DisposedITAT Cochin04 Feb 2019AY 2012-13

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

Section 132Section 153CSection 179Section 230

…in delay of filing the appeals before the CIT(A). 8.3 Therefore, we have to consider whether the assessee’s failure is sufficient cause for condoning the delay. The Madras High Court considered an issue in the case of Sreenivas Charitable Trust v. Dy. CIT (280 ITR 357) and held that mixing up of papers with other papers are sufficient cause for not filing the appeal in time. The Madras High Court further observed that the expression "sufficient cause" should be interpreted to advance substantial justice. Therefore, advancement of substantial justice is the prime factor while considering the reasons for cond…

M/S.Al Zarafa Travels & Manpower Consultants P. Ltd, Ernakulam vs. The ACIT, Ernakulam

In the result, the appeals of the assessee are partly allowed

ITA 520/COCH/2018[2011-12]Status: DisposedITAT Cochin04 Feb 2019AY 2011-12

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

Section 132Section 153CSection 179Section 230

…in delay of filing the appeals before the CIT(A). 8.3 Therefore, we have to consider whether the assessee’s failure is sufficient cause for condoning the delay. The Madras High Court considered an issue in the case of Sreenivas Charitable Trust v. Dy. CIT (280 ITR 357) and held that mixing up of papers with other papers are sufficient cause for not filing the appeal in time. The Madras High Court further observed that the expression "sufficient cause" should be interpreted to advance substantial justice. Therefore, advancement of substantial justice is the prime factor while considering the reasons for cond…

M/S.Al Zarafa Travels & Manpower Consultants P. Ltd, Ernakulam vs. The ACIT, Ernakulam

In the result, the appeals of the assessee are partly allowed

ITA 519/COCH/2018[2010-11]Status: DisposedITAT Cochin04 Feb 2019AY 2010-11

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

Section 132Section 153CSection 179Section 230

…in delay of filing the appeals before the CIT(A). 8.3 Therefore, we have to consider whether the assessee’s failure is sufficient cause for condoning the delay. The Madras High Court considered an issue in the case of Sreenivas Charitable Trust v. Dy. CIT (280 ITR 357) and held that mixing up of papers with other papers are sufficient cause for not filing the appeal in time. The Madras High Court further observed that the expression "sufficient cause" should be interpreted to advance substantial justice. Therefore, advancement of substantial justice is the prime factor while considering the reasons for cond…

M/S.Al Zarafa Travels & Manpower Consultants P. Ltd, Ernakulam vs. The ACIT, Ernakulam

In the result, the appeals of the assessee are partly allowed

ITA 518/COCH/2018[2009-10]Status: DisposedITAT Cochin04 Feb 2019AY 2009-10

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

Section 132Section 153CSection 179Section 230

…in delay of filing the appeals before the CIT(A). 8.3 Therefore, we have to consider whether the assessee’s failure is sufficient cause for condoning the delay. The Madras High Court considered an issue in the case of Sreenivas Charitable Trust v. Dy. CIT (280 ITR 357) and held that mixing up of papers with other papers are sufficient cause for not filing the appeal in time. The Madras High Court further observed that the expression "sufficient cause" should be interpreted to advance substantial justice. Therefore, advancement of substantial justice is the prime factor while considering the reasons for cond…

Maheshraj Chemicals Pvt.Ltd., Ahmedabad vs. The Dy.CIT., Circle-4, Ahmedabad

In the result the appeal of the assessee is partly allowed

ITA 791/AHD/2012[1999-00]Status: DisposedITAT Ahmedabad06 Dec 2018AY 1999-00

Bench: Shri Waseem Ahmed & Madhumita Royआयकर अपील सं./Ita No.791/Ahd/2012 िनधा"रण वष"/Asstt. Year: 1999-2000 Dcit, Mahesraj Chemicals Pvt. Ltd. Circle-4, Vs. 141, Phase Ii, Gidc, Vatva, Ahmedabad Ahmedabad-382330 Pan:Aabcm0424C

For Appellant: Smt Urvashi Shodhan, ARFor Respondent: Shri Vinod Talwani, Sr.DR
Section 234BSection 271Section 28Section 36Section 80H

…y as discussed above we deem it fit to condone the delay in the filing the appeal by the assessee. 6.3 In this regard we find support and guidance from the judgment of Hon’ble Madras High Court in the case of Sreenivas Charitable Trust v. Dy. CIT reported in 280 ITR 357 wherein it was held as under: Asstt. Year 1999-2000 8 “3. The Supreme Court in Vedabai v. Shantaram Baburao Patil [2002] 253 ITR 798held as under : "In exercising discretion under section 5 of the Limitation Act the Courts should adopt a pragmatic approach. A distinction must be made between a case where the delay is inordinate and a case where…

Ram Bharose Sharma, Jaipur vs. ITO, Jaipur

In the result, the appeal of the assessee is allowed for Statistical purposes as indicated above

ITA 1066/JPR/2016[2011-12]Status: DisposedITAT Jaipur14 Jun 2018AY 2011-12
For Appellant: Shri Mahendra Gargieya, AdvocateFor Respondent: Smt. Seema Meena, JCIT - DR
Section 143(3)Section 156Section 234B

…tted back to the Tribunal for disposal of the same on merits and in accordance with law.—Vedabai alias Vaijayanatabai Baburao Patil vs. Shantaram Baburao Patil (2002) 173 CTR (SC) 300 : (2002) 253 ITR 798 (SC) and Sreenivas Charitable Trust vs. Dy. CIT (2006) 280 ITR 357 (Mad) applied." 5.5 In Anand Shankar Mittal v/s DCIT (2010) 34 DTR 589 (JP Trib) (DPB 9- 19), wherein it was held that: “Wrong legal advice given by his counsel to the assessee that he would get the required relief on the application under s. 154 and that there was no need to file an appeal in respect of the same matter constituted a sufficient…

Mr. N. Nachimuthu, Salem vs. ITO, Salem

In the result, the appeal of the assessee is partly allowed

ITA 2840/CHNY/2016[2011-12]Status: DisposedITAT Chennai25 Jan 2017AY 2011-12

Bench: Shri Chandra Poojari & Shri Duvvuru R.L Reddy

For Appellant: Shri G. Baskar, AdvocateFor Respondent: Ms. Supriya Pal, JCIT
Section 221Section 69

…आयकर अपीलीय अिधकरण, ‘बी’ "यायपीठ, चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI "ी चं" पूजारी, लेखा सद"य एवं "ी धु"वु" आर एल रे"डी, "याियक सद"य के सम" BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI DUVVURU R.L REDDY, JUDICIAL MEMBER आयकर अपील सं./ITA No.:2840/Mds/2016 "नधा"रण वष" / Assessment Year : 2011-12 Shri N. Nachimuthu, The Income Tax Officer, 49/58, Poolakatur, v. Ward-II (4), Agraharam Post, Pallipalayam, Salem. Namakkal – 638 006. PAN: ADUPN2083P (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant by : Shri G. Baskar, Advocate ""यथ" क" ओर से/Respondent by : Ms…

M/S Emmai Pharma Ltd, Mumbai vs. The ACIT Cir 4(1) Inv, Mumbai

In the result, both appeals of the assessee are allowed

ITA 1808/MUM/2006[1995-1996]Status: DisposedITAT Mumbai06 Jan 2016AY 1995-1996

Bench: S/Shri B.R.Baskaran & Shri Sandeep Gosainआयकर अपीऱ सं./I.T.A. No.745/Mum/2003 (निर्धारण वर्ा / Assessment Year :1995-96) बिधम/ Emaai Pharma Limited, Income Tax Officer 4(1)(4), Room No.637, 6Th Floor, B/9, Bhanqwadi, Vs. Kalbadevi Road, Aayakar Bhavan, Bombay-400002 Mumbai-400020 (अपीऱाथी /Appellant) (प्रत्यथी / Respondent) .. आयकर अपीऱ सं./I.T.A. No.1808/Mum/2006 (निर्धारण वर्ा / Assessment Year :1995-96) Emaai Pharma Limited, बिधम/ Asst.Commissioner Of Income B/9, Bhanqwadi, Tax 4(1), Vs. Kalbadevi Road, Mumbai. Bombay-400002 (अपीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

For Appellant: Shri V K TulsianFor Respondent: Shri A K Kardam
Section 143(3)

…आयकर अपीऱीय अधिकरण, म ुंबई न्यायपीठ “डी” म ुंबई IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI सर्वश्री बी.आर.बास्करन, ऱेखा सदस्य एवं संदीप गोसाई, न्याययक सदस्य के सभऺ BEFORE S/SHRI B.R.BASKARAN, ACCOUNTANT MEMBER AND SHRI SANDEEP GOSAIN, JUDICIAL MEMBER आयकर अपीऱ सं./I.T.A. No.745/Mum/2003 (निर्धारण वर्ा / Assessment Year :1995-96) बिधम/ EMAAI Pharma Limited, Income Tax Officer 4(1)(4), Room No.637, 6th floor, B/9, Bhanqwadi, Vs. Kalbadevi Road, Aayakar Bhavan, Bombay-400002 Mumbai-400020 (अपीऱाथी /Appellant) (प्रत्यथी / Respondent) .. आयकर अपीऱ सं./I.T.A. No.1808/Mum/2006 (निर्धारण वर्ा / Assessment Y…

Anjana Patel Seva Sangha vs. CIT

In the result, ITA No.1615/B/13 is treated as allowed for statistical purposes and ITA No

ITA 1616/BANG/2013[N,A,]Status: DisposedITAT Bangalore04 Sept 2015

Bench: Shri N.V. Vasudevan & Shri S. Rifaur Rahman

For Appellant: Shri H.N. Khincha, CAFor Respondent: Shri Y. Rajendra, CIT(DR)
Section 12ASection 80G(5)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER ITA Nos.1615 & 1616/Bang/2013 Assessment years : N.A. Anjana Patel Seva Sangha, Vs. The Commissioner of Choudhary Building, Income Tax, Butter Market, Hubli. Hubli. PAN : AAGTS 1959T APPELLANT RESPONDENT Appellant by : Shri H.N. Khincha, CA Respondent by : Shri Y. Rajendra, CIT(DR) Date of hearing : 01.09.2015 Date of Pronouncement : 04.09.2015 O R D E R Per N.V. Vasudevan, Judicial Member Both these appeals are filed by the assessee against the separate orde…

Anjana Patel Seva Sangha vs. CIT

In the result, ITA No.1615/B/13 is treated as allowed for statistical purposes and ITA No

ITA 1615/BANG/2013[N,A,]Status: DisposedITAT Bangalore04 Sept 2015

Bench: Shri N.V. Vasudevan & Shri S. Rifaur Rahman

For Appellant: Shri H.N. Khincha, CAFor Respondent: Shri Y. Rajendra, CIT(DR)
Section 12ASection 80G(5)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER ITA Nos.1615 & 1616/Bang/2013 Assessment years : N.A. Anjana Patel Seva Sangha, Vs. The Commissioner of Choudhary Building, Income Tax, Butter Market, Hubli. Hubli. PAN : AAGTS 1959T APPELLANT RESPONDENT Appellant by : Shri H.N. Khincha, CA Respondent by : Shri Y. Rajendra, CIT(DR) Date of hearing : 01.09.2015 Date of Pronouncement : 04.09.2015 O R D E R Per N.V. Vasudevan, Judicial Member Both these appeals are filed by the assessee against the separate orde…