Sudershan Auto and General Finance v. CIT

60 ITD 177Income Tax Appellate Tribunal#10721 most cited
10

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2021 to 2026.

Sections most often in play

Section 10(23C)(iiiad)Section 10(23C)(vi)Section 115BAASection 115BBASection 119-2BSection 131Section 133(6)Section 143(1)

Issues it is cited on

section 10(23c)(vi)section 269ssection 273section 269sssection 273bsection 271dsection 269section 10(23c)reasonable causelevy of penaltysection 26section 10

Judgments citing Sudershan Auto and General Finance v. CIT

M.B.D PRINTOGRAPHICS PRIVATE LIMITED, DELHI,NEW DELHI vs. DCIT CIRCLE 16(1), DELHI, DELHI

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 1660/DEL/2025[2023-24]Status: DisposedITAT Delhi13 Feb 2026AY 2023-24

Bench: Ms Madhumita Roy & Shri Naveen Chandraassessment Year : 2023-24 Mbd Printographics Private Ltd., Vs. Dcit, Mbd House, Circle-16(1), Gulab Bhavan, Delhi. 6, Bahadur Shah Zafar Marg, New Delhi. Pan: Aaacm9208R (Appellant) (Respondent) Assessee By : Shri Kushal Chopra, Ca Revenue By : Shri Muneesh Rajani, Sr. Dr Date Of Hearing : 22.01.2026 Date Of Pronouncement : 13.02.2026 Order Per Madhumita Roy, Jm:

For Appellant: Shri Kushal Chopra, CAFor Respondent: Shri Muneesh Rajani, Sr. DR
Section 115BSection 119Section 143(1)Section 250

…ITR 696 (P&H); (ii) CG Paul & Co. vs. Income Tax Officer (1994) 49 TTJ (Coch) 692: 52 ITD 276; (iii) Income Tax Officer vs. Meghalaya Bonded Warehouse (1997) 57 TTJ (Gau) 440: 60 ITD 219; (iv) Sudershan Auto & General Finance vs. CIT (1998) 60 TTJ (Del) 567: 60 ITD 177; (v) (A) Collector, Land Acquisition vs. Mst. Katiji & Ors. Supreme Court of India, S167 ITR 471 (SC); and 2 Judgement of ITAT, Chandigarh Bench in HP Cricket Association, ITA Nos.110 & 111/Chd/2004, order dated 08.09.2004. 3. Further, at the time of hearing, the ld. counsel appearing for the assessee drawn our attention to one Board Circular bein…

M/S SHAKTI SPINNERS LTD.,LUDHIANA vs. ACIT, CIRCLE-7, LUDHIANA

In the result, Assessee’s appeal is allowed

ITA 599/CHANDI/2022[2010-11]Status: DisposedITAT Chandigarh11 Apr 2025AY 2010-11

Bench: the appeal is finally heard or disposed off.

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Dr. Ranjit Kaur, Addl. CIT, Sr. DR
Section 143(3)Section 36Section 36(1)

…Warehouse, TTAT Gauhati Bench reported in 60 ITD 219. Judgment of TTAT Chandigarh Bench in the case of HP Cricket • Association in TTA Nos. 110 & 11 l/CHD/2004. • Sudeshan Auto & General Finance vs. Commissioner of Income Tax, TTAT, Delhi B Bench reported in 60 ITD 177. Shri Mukesh Mittal vs. Dy. Commissioner of Income Tax TTA Nos. 1187 & • 1213/CHD/2018 (Chd.-Trib.) Chirag P. Thummar vs. Principal Commissioner of Income Tax [2024] 159 • taxmann.com 1628 (Surat-Trib.) In light of our submissions as well as the judgments as quoted above, it is therefore very humbly requested that in view of the above said facts…

MAHARISHI DAYANAND EDUCATION SOCIETY ,PUNJAB vs. COMMISSIONER OF INCOME TAX (EXEMPTIONS )CHANDIGARH , CHANDIGARH

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 343/ASR/2024[2019-2020]Status: DisposedITAT Amritsar09 Jan 2025AY 2019-2020

Bench: Sh. Vikram Singh Yadav & Sh. Udayan Dasgupta

For Appellant: Sh. Sudhir Sehgal & Sh. A.K. Periwal, C.A
Section 10

…., GAUHATI BENCH, reported in 60 ITD 219. (v) Judgment of ITAT, Chandigarh Bench, in the case of H.P. Cricket Association in ITA Nos. 110 & lll/Chd.2004. (vi) SUDERSHAN AUTO ft GENERAL FINANCE vs. COMMISSIONER OF INCOME TAX, ITAT, DELHI ‘B’ BENCH, reported in 60 ITD 177. 5. The brief facts of the case are that the assessee is a Charitable Society engaged in providing education through its college namely Maharishi Dayanand Education Society and is duly registered under the ‘Societies Registration Act, 1860’ and registered number 1313 of 2023. The assessee has been consistently allowed exemptions u/s 10(23C)(iii…

PUNJAB AGRICULTUAL UNIVERSITY,LUDHIANA vs. COMMISSIONER OF INCOME TAX EXEMPTIONS, CHANDIGARH

In the result, Assessee’s appeal for A

ITA 661/CHANDI/2024[2018-19]Status: DisposedITAT Chandigarh18 Dec 2024AY 2018-19

Bench: Shri Krinwant Sahay & Shri Paresh M. Joshi, Judical Member आयकर अपील सं./ Ita No. 661/Chd/2024 "नधा"रण वष" / Assessment Year : 2018-19 Punjab Agriculture University, Vs. Dy. Commissioner Of बनाम Thapar Hall, Income Tax (Exemptions), Ferozepur Road, Chandigarh Ludhiana "थायी लेखा सं./Pan No: Aaabp0216H अपीलाथ"/ Appellant ""यथ"/ Repsondent & आयकर अपील सं./ Ita No. 492/Chd/2024 "नधा"रण वष" / Assessment Year : 2019-20 Punjab Agriculture University, Vs. Dy. Commissioner Of Thapar Hall, बनाम Income Tax (Exemptions), Ferozepur Road, Chandigarh Ludhiana "थायी लेखा सं./Pan No: Aaabp0216H अपीलाथ"/ Appellant ""यथ"/ Repsondent (Hybrid Hearing ) "नधा"रती क" ओर से/Assessee By : Shri Sudhir Sehgal, Advocate, राज"व क" ओर से/ Revenue By : Smt. Kusum Bansal, Cit Dr सुनवाई क" तार"ख/Date Of Hearing : 09.12.2024 उदघोषणा क" तार"ख/Date Of Pronouncement : 18.12 .2024 आदेश/Order Per Krinwant Sahay, A.M.: The Appeal In These Cases Have Been Filed By The Assessee Against The Order Dated 09.05.2022 For Assessment Year 2018-19 Order

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Smt. Kusum Bansal, CIT DR

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ, च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCH, ‘B’, CHANDIGARH BEFORE SHRI KRINWANT SAHAY, ACCOUNTANT MEMBER & SHRI PARESH M. JOSHI, JUDICAL MEMBER आयकर अपील सं./ ITA No. 661/CHD/2024 "नधा"रण वष" / Assessment Year : 2018-19 Punjab Agriculture University, Vs. Dy. Commissioner of बनाम Thapar Hall, Income Tax (Exemptions), Ferozepur Road, Chandigarh Ludhiana "थायी लेखा सं./PAN No: AAABP0216H अपीलाथ"/ APPELLANT ""यथ"/ REPSONDENT & आयकर अपील सं./ ITA No. 492/CHD/2024 "नधा"रण वष" / Assessment Year : 2019-20 Punjab Agriculture University, Vs. Dy. Commissioner of Thap…

PUNJAB AGRICULTURAL UNIVERSITY,LUDHIANA vs. CIT (EXEMPTION), CHANDIGARH

In the result, Assessee’s appeal for A

ITA 492/CHANDI/2024[2019-20]Status: DisposedITAT Chandigarh18 Dec 2024AY 2019-20

Bench: Shri Krinwant Sahay & Shri Paresh M. Joshi, Judical Member आयकर अपील सं./ Ita No. 661/Chd/2024 "नधा"रण वष" / Assessment Year : 2018-19 Punjab Agriculture University, Vs. Dy. Commissioner Of बनाम Thapar Hall, Income Tax (Exemptions), Ferozepur Road, Chandigarh Ludhiana "थायी लेखा सं./Pan No: Aaabp0216H अपीलाथ"/ Appellant ""यथ"/ Repsondent & आयकर अपील सं./ Ita No. 492/Chd/2024 "नधा"रण वष" / Assessment Year : 2019-20 Punjab Agriculture University, Vs. Dy. Commissioner Of Thapar Hall, बनाम Income Tax (Exemptions), Ferozepur Road, Chandigarh Ludhiana "थायी लेखा सं./Pan No: Aaabp0216H अपीलाथ"/ Appellant ""यथ"/ Repsondent (Hybrid Hearing ) "नधा"रती क" ओर से/Assessee By : Shri Sudhir Sehgal, Advocate, राज"व क" ओर से/ Revenue By : Smt. Kusum Bansal, Cit Dr सुनवाई क" तार"ख/Date Of Hearing : 09.12.2024 उदघोषणा क" तार"ख/Date Of Pronouncement : 18.12 .2024 आदेश/Order Per Krinwant Sahay, A.M.: The Appeal In These Cases Have Been Filed By The Assessee Against The Order Dated 09.05.2022 For Assessment Year 2018-19 Order

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Smt. Kusum Bansal, CIT DR

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ, च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCH, ‘B’, CHANDIGARH BEFORE SHRI KRINWANT SAHAY, ACCOUNTANT MEMBER & SHRI PARESH M. JOSHI, JUDICAL MEMBER आयकर अपील सं./ ITA No. 661/CHD/2024 "नधा"रण वष" / Assessment Year : 2018-19 Punjab Agriculture University, Vs. Dy. Commissioner of बनाम Thapar Hall, Income Tax (Exemptions), Ferozepur Road, Chandigarh Ludhiana "थायी लेखा सं./PAN No: AAABP0216H अपीलाथ"/ APPELLANT ""यथ"/ REPSONDENT & आयकर अपील सं./ ITA No. 492/CHD/2024 "नधा"रण वष" / Assessment Year : 2019-20 Punjab Agriculture University, Vs. Dy. Commissioner of Thap…

PRAKASHBAPU PATIL GRAMIN BIGAR SHETI SAHAKARI PATH SANSTHA LTD SANGLI ,SANGLI vs. ACIT, CIRCLE- SANGLI , SANGLI

ITA 1101/PUN/2024[2015-16]Status: DisposedITAT Pune06 Sept 2024AY 2015-16

Bench: Shri Satbeer Singh Godara & Shri Inturi Rama Rao

For Appellant: Smt. Deepa KhareFor Respondent: Shri Arvind Desai, Addl. CIT-DR
Section 269ASection 269SSection 271Section 271DSection 273B

…ngly these observations were made in the context of an artificial juridical person, Le a company. Referring to these observations of the Hon'ble Supreme Court, a co ordinate bench of this Tribunal, in the case of Sudershan Auto and General Finance Vs CIT (60 ITD 177), observed as follows" "The ignorance of law may or may not constitute a valid excuse for justifying with a provision of the statute. It will depend upon the nature of default. If it is merely technical or venial breach, no penalty would be impossible because the levy of penalty would necessarily implies existence of some guilty intention on th…

PRAKASHBAPU PATIL GRAMIN BIGAR SHETI SAHAKARI PATH SANSTHA LTD SANGLI ,SANGLI vs. ACIT, CIRCLE- SANGLI, SANGLI

ITA 1100/PUN/2024[2014-15]Status: DisposedITAT Pune06 Sept 2024AY 2014-15

Bench: Shri Satbeer Singh Godara & Shri Inturi Rama Rao

For Appellant: Smt. Deepa KhareFor Respondent: Shri Arvind Desai, Addl. CIT-DR
Section 269ASection 269SSection 271Section 271DSection 273B

…ngly these observations were made in the context of an artificial juridical person, Le a company. Referring to these observations of the Hon'ble Supreme Court, a co ordinate bench of this Tribunal, in the case of Sudershan Auto and General Finance Vs CIT (60 ITD 177), observed as follows" "The ignorance of law may or may not constitute a valid excuse for justifying with a provision of the statute. It will depend upon the nature of default. If it is merely technical or venial breach, no penalty would be impossible because the levy of penalty would necessarily implies existence of some guilty intention on th…

PRAKASHBAPU PATIL GRAMIN BIGAR SHETI SAHAKARI PATH SANSTHA LTD,SANGLI vs. ACIT, CIRCLE- SANGLI, SANGLI

ITA 1099/PUN/2024[2013-14]Status: DisposedITAT Pune06 Sept 2024AY 2013-14

Bench: Shri Satbeer Singh Godara & Shri Inturi Rama Rao

For Appellant: Smt. Deepa KhareFor Respondent: Shri Arvind Desai, Addl. CIT-DR
Section 269ASection 269SSection 271Section 271DSection 273B

…ngly these observations were made in the context of an artificial juridical person, Le a company. Referring to these observations of the Hon'ble Supreme Court, a co ordinate bench of this Tribunal, in the case of Sudershan Auto and General Finance Vs CIT (60 ITD 177), observed as follows" "The ignorance of law may or may not constitute a valid excuse for justifying with a provision of the statute. It will depend upon the nature of default. If it is merely technical or venial breach, no penalty would be impossible because the levy of penalty would necessarily implies existence of some guilty intention on th…

BHOOM REDDY KOMATIREDDY,KARIMNAGAR vs. ITO., WARD-2, KARIMNAGAR

ITA 652/HYD/2022[2018-19]Status: DisposedITAT Hyderabad10 Oct 2023AY 2018-19

Bench: Shri R.K. Panda & Shri Laliet Kumar

For Appellant: Shri A.V. RaghuramFor Respondent: Ms. Sheetal Sarin. Sr. AR
Section 269SSection 271Section 271D

…high court in the case of CIT Vs. Shell international (2005) 278 1TR 630 (Bombay). (v) Referring the observations of the Hon'ble Supreme Court in the case of MotiLalPadam pat Sugar mills, ITAT, Delhi in the case of Sudarshan Auto and General Finance Vs. CIT (60 ITD 177), observed as follows "The ignorance of the law may or may not constitute a valid excuse for justifying non-compliance with a provision of statute. It will depend. upon the nature of the default. If it is merely a technical or venial breach, no penally would be imposable because the levy of penally under any statutory provision necessarily implies…

BAPUJIBUWA NAGARI SAH PAT SANSTHA LTD.,,PUNE vs. JOINT COMMISSIONER OF INCOME-TAX,, PUNE

In the result, the appeal of the assessee is allowed

ITA 946/PUN/2017[2012-13]Status: DisposedITAT Pune17 Feb 2021AY 2012-13

Bench: Shri Waseem Ahmed, Am & Shri S. S. Viswanethra Ravi, Jm आयकर अपील सं. / Ita No.946/Pun/2017 "नधा"रण वष" / Assessment Year : 2012-13 .......अपीलाथ" / Appellant Bapujibuwa Nagari Sahakari Pat Sanstha Maryadit, S.No.10/2, Dagadu Patil Nagar, Thergaon, Pune – 411033. Pan : Aaaab8597J. बनाम / V/S. The Joint Commissioner Of Income Tax, ……""यथ" / Respondent Range – 9, Pune.

For Appellant: Smt. Deepa KhareFor Respondent: Shri Vitthal Bhosale
Section 269SSection 271DSection 80P

…बी” "यायपीठ पुणे म" । "यायपीठ पुणे म" । "यायपीठ पुणे म" । "यायपीठ पुणे म" । आयकर अपीलीय अिधकरण “बी बी बी IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, PUNE (Through Virtual Court) BEFORE SHRI WASEEM AHMED, AM AND SHRI S. S. VISWANETHRA RAVI, JM आयकर अपील सं. / ITA No.946/PUN/2017 "नधा"रण वष" / Assessment Year : 2012-13 .......अपीलाथ" / Appellant Bapujibuwa Nagari Sahakari Pat Sanstha Maryadit, S.No.10/2, Dagadu Patil Nagar, Thergaon, Pune – 411033. PAN : AAAAB8597J. बनाम / V/s. The Joint Commissioner of Income Tax, ……""यथ" / Respondent Range – 9, Pune. Assessee by : Smt. Deepa Khare. Revenue by : Shri Vittha…

Sudershan Auto and General Finance v. CIT (60 ITD 177) — Cited in 10 Judgments | BharatTax