Vedabhai v. Santaram

253 ITR 798Supreme Court of India2002#316 most cited

What is Vedabhai v. Santaram authority for?

When substantial justice and technical considerations are in conflict, substantial justice should be prioritized. Condoning delay requires a cautious approach without malafide or dilatory tactics, and 'sufficient cause' should be interpreted liberally to advance substantial justice.

262

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

Vedabhai v. Santaram · 253 ITR 798 · condonation of delay · sufficient cause · substantial justice · technical consideration · limitation act · section 5 Limitation Act · liberal construction

Sections most often in play

Section 250Section 143(3)Section 271(1)(c)Section 80GSection 147Section 12ABSection 144Section 142(1)

Issues it is cited on

condonation of delayreasonable causesection 80gsection 12opportunity of being heardsection 27section 271section 25interestsection 142(1)prescribedindia

Judgments citing Vedabhai v. Santaram

Integral Urban Co Operative Bank, Jaipur vs. ACIT, Circle-01, Jaipur

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

ITA 283/JPR/2025[2013-14]Status: DisposedITAT Jaipur03 Jun 2025AY 2013-14

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI GAGAN GOYAL (Accountant Member)

For Appellant: Shri Dilip Shivpuri, AdvocateFor Respondent: Shri Sushil Kulhari, Addl. CIT, Proxy for -DR
Section 271(1)

…ition vs MST Katiji (1987) 167 ITR 471 4 INTEGRAL URBAN COOPERATIVE BANK VS ACIT, CIRCLE-1, JAIPUR 2. State of West Bengal vs Administrator, Howrah 1972 AIR 749, 1972 SCR (2) 874 3. Vedabhai alias Vaijaynatabhai Baburo Patil vs Shantaram Banurao Ptail[2002] 253 ITR 798 (SC) 4. E-Governnance Society vs CIT (E) [2019] 261 Taxman 289 (Himachal Pradesh) – when asessee sent documents to counsel to file appeal, but counsel had taken no steps, delay in filing appeal was to be condoned though there was some negligence on part of assesseee in following up matter. To this effect, the assessee filed an affidavit of his em…

Shriram Paropkari Trust, Jaipur vs. CIT Exemption, Jaipur

In the result, the appeals of the assessee in ITA No

ITA 339/JPR/2025[2025-26]Status: DisposedITAT Jaipur19 May 2025AY 2025-26

Bench: SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)

For Appellant: Sh. Shrawan Kumar Gupta, AdvFor Respondent: Mrs. Alka Gautam, CIT-DR
Section 12ASection 80G

…t have again reiterated that the expression "sufficient cause" should receive a liberal construction. The Hon'ble court has also held that advancing of substantial justice should be of prime importance. Kindly refer Vedbai vs. Shantaram Baburam Patil & Others 253 ITR 798 (SC). Prayer In view of above facts and circumstance and with the sympathy and settled legal position, the delay so caused may.” Shriram Paropkari Trust vs. CIT The contention so raised were also supported by an affidavit signed by Shri Ram Niwas Goyal, trustee of the applicant – assessee trust. The ld. AR of the assessee appearing in these a…

Shriram Paropkari Trust, Jaipur vs. CIT Exemption, Jaipur

In the result, the appeals of the assessee in ITA No

ITA 338/JPR/2025[2025-26]Status: DisposedITAT Jaipur19 May 2025AY 2025-26

Bench: SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)

For Appellant: Sh. Shrawan Kumar Gupta, AdvFor Respondent: Mrs. Alka Gautam, CIT-DR
Section 12ASection 80G

…t have again reiterated that the expression "sufficient cause" should receive a liberal construction. The Hon'ble court has also held that advancing of substantial justice should be of prime importance. Kindly refer Vedbai vs. Shantaram Baburam Patil & Others 253 ITR 798 (SC). Prayer In view of above facts and circumstance and with the sympathy and settled legal position, the delay so caused may.” Shriram Paropkari Trust vs. CIT The contention so raised were also supported by an affidavit signed by Shri Ram Niwas Goyal, trustee of the applicant – assessee trust. The ld. AR of the assessee appearing in these a…

Sharad Pandurang Kardile, Pune vs. Income Tax Officer, Ward-13(5), Pune

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

ITA 2009/PUN/2024[2017-18]Status: DisposedITAT Pune16 May 2025AY 2017-18

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.2009/Pun/2024 Assessment Year : 2017-18

For Appellant: Shri Chandan KatariyaFor Respondent: Shri Manish Mehta
Section 133ASection 144Section 250Section 5

…ious 2 Sharad Pandurang Kardile legal precedents supporting the condonation of delay and placed reliance on the following decisions : 1. Collector, Land Acquisition v. Mst. Katiji & Ors. (1987) 167 ITR 471 (SC). 2. Vedabai v. Shantaram Baburao Patil (2001) 253 ITR 798 (SC) 3. N. Balakrishnan v. M. Krishnamurthy (1998) 7 SCC 123 3. We have heard both the sides and gone through the averments made in the condonation application. Hon’ble courts in plethora of judgments observed that when consideration of an appeal on merits is pitted against the rejection of a meritorious claim on the technical ground of the bar…

Ram Niwas Yadav, Shahpura vs. Income Tax Officer Behror, Behror

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

ITA 275/JPR/2025[2010-11]Status: DisposedITAT Jaipur08 May 2025AY 2010-11

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Sh. Jaideep Malik, AdvFor Respondent: Sh. Gautam Singh Choudhary, JCIT
Section 144Section 234ASection 271(1)(b)Section 44A

…The ITO Ward- 2(4) Jaipur - ITA No. 1066/JP/2016 – ITAT JAIPUR BENCH (ii) Ratanlal Dangi v/s ITO (1995) 51 TTJ 611 (JP) and CIT v/s Motilal (iii) Padampat Sugar Mills Co. (P) Ltd. (1979) 118 ITR 200 (SC) (iv) Vedbai v/s Shantaram Baburam Patil & Others (2002) 253 ITR 798 (SC) (v) Collector, Land & Acquisition v/s Mst. Katiji & Others (1987) 167 ITR 471 (SC) has advocated for a very liberal approach while considering a case for condonation of delay. The following observations of the Hon'ble Court are notable: The legislature has conferred the power to condone delay by enacting section 5 of the Limitation Act 1963…

Oriental Bank of Commerce, Churu vs. ITO TDS-3, Jaipur

In the result, the appeal in ITA no

ITA 266/JPR/2025[2016-17]Status: DisposedITAT Jaipur15 Apr 2025AY 2016-17

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Sh. Shrawan Kumar Gupta, AdvFor Respondent: Sh. Gautam Singh Choudhary, Addl. CIT
Section 201Section 201(1)Section 5

…have again reiterated that the expression “sufficient cause” should receive a liberal construction. The Hon’ble court have also held that advancing of substantial justice should be of prime importance. Kindly refer Vedbai vs. Shantaram Baburam Patil & Others 253 ITR 798 (SC). Prayer : In view of above facts and circumstance and with the sympathy and settled legal position, the delay so caused may kindly be condoned. 3. The ld. AR of the assessee submitted all the orders were passed on the same day and it may be possible considering the mail facility of the bank that went to SPAM folder and could came into the…

Oriental Bank of Commerce, Churu vs. ITO TDS-3, Jaipur

In the result, the appeal in ITA no

ITA 265/JPR/2025[2015-16]Status: DisposedITAT Jaipur15 Apr 2025AY 2015-16

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Sh. Shrawan Kumar Gupta, AdvFor Respondent: Sh. Gautam Singh Choudhary, Addl. CIT
Section 201Section 201(1)Section 5

…have again reiterated that the expression “sufficient cause” should receive a liberal construction. The Hon’ble court have also held that advancing of substantial justice should be of prime importance. Kindly refer Vedbai vs. Shantaram Baburam Patil & Others 253 ITR 798 (SC). Prayer : In view of above facts and circumstance and with the sympathy and settled legal position, the delay so caused may kindly be condoned. 3. The ld. AR of the assessee submitted all the orders were passed on the same day and it may be possible considering the mail facility of the bank that went to SPAM folder and could came into the…

Oriental Bank of Commerce, Churu vs. ITO, TDS (3), Jaipur

In the result, the appeal in ITA no

ITA 264/JPR/2025[2014-15]Status: DisposedITAT Jaipur15 Apr 2025AY 2014-15
For Appellant: Sh. Shrawan Kumar Gupta, AdvFor Respondent: Sh. Gautam Singh Choudhary, Addl. CIT
Section 201Section 201(1)Section 5

…have again reiterated that the expression “sufficient cause” should receive a liberal construction. The Hon'ble court have also held that advancing of substantial justice should be of prime importance. Kindly refer Vedbai vs. Shantaram Baburam Patil & Others 253 ITR 798 (SC). Prayer : In view of above facts and circumstance and with the sympathy and settled legal position, the delay so caused may kindly be condoned. 3. The Id. AR of the assessee submitted all the orders were passed on the same day and it may be possible considering the mail facility of the bank that went to SPAM folder and could came into the kn…

Oriental Bank of Commerce, Churu vs. ITO(TDS)-3, Jaipur

In the result, the appeal in ITA no

ITA 263/JPR/2025[2012-13]Status: DisposedITAT Jaipur15 Apr 2025AY 2012-13
For Appellant: Sh. Shrawan Kumar Gupta, AdvFor Respondent: Sh. Gautam Singh Choudhary, Addl. CIT
Section 201Section 201(1)Section 5

…have again reiterated that the expression “sufficient cause” should receive a liberal construction. The Hon'ble court have also held that advancing of substantial justice should be of prime importance. Kindly refer Vedbai vs. Shantaram Baburam Patil & Others 253 ITR 798 (SC). Prayer : In view of above facts and circumstance and with the sympathy and settled legal position, the delay so caused may kindly be condoned. 3. The Id. AR of the assessee submitted all the orders were passed on the same day and it may be possible considering the mail facility of the bank that went to SPAM folder and could came into the kn…

Shree Hanuman Goshala Seva Samiti, Kota vs. CIT(Exemption), Jaipur

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

ITA 954/JPR/2024[2024-25]Status: DisposedITAT Jaipur01 Apr 2025AY 2024-25

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Sh. Shrawan Kumar Gupta, AdvFor Respondent: Mrs. Alka Gautam, CIT-DR
Section 12A

…have again reiterated that the expression “sufficient cause” should receive a liberal construction. The Hon’ble court have also held that advancing of substantial justice should be of prime importance. Kindly refer Vedbai vs. Shantaram Baburam Patil & Others 253 ITR 798 (SC). Prayer : In view of above facts and circumstance and with the sympathy and settled legal position, the delay so caused may kindly be condoned. 4. During the course of hearing, the ld. DR stated that the reasons advanced that the counsel was travelling and thereby he could not file the appeal is not sufficient reasons to condone the delay…

Ram Swaroop Balai, Jaipur vs. DCIT, Circle -7, Jaipur

In the result, appeal of the assessee is allowed

ITA 225/JPR/2024[2011-12]Status: DisposedITAT Jaipur12 Mar 2025AY 2011-12

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI GAGAN GOYAL (Accountant Member)

For Appellant: Shri S.L. Jain, AdvFor Respondent: Shri Anup Singh, Addl. CIT-DR
Section 147Section 234ASection 250

…Acquisition vs. Mst. Katiji & Others (1987) 167 ITR 471 (SC) and requested for taking a liberal approach for condonation of delay. The ld. A/R further relying on the judgment of Hon’ble Supreme Court in the case of Vedbai vs. Shantaram Baburam Patil & Others, 253 ITR 798 (SC) submitted that the Apex Court have again reiterated that the expression “sufficient cause” should receive a liberal construction and held that advancing of substantial justice should be of prime importance. The ld. A/R, therefore, prayed that looking to the above facts and circumstances and settled legal position, the delay of 149 days cause…

Citizens Welfare Association, Mumbai vs. ITO, Exem. Circle 1, Mumbai

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

ITA 92/MUM/2025[2020-21]Status: DisposedITAT Mumbai25 Feb 2025AY 2020-21

Bench: Hon’Ble Shri Sandeep Gosain & Shri Prabhash Shankarcitizen Welfare Association Vs. Ito(E), Circle – 1 46, Prabhat Bldg, Warden Room No. 601, 6Th Road, Mumbai – 400026. Floor, Cumballa Hill, Mtnl Te Bldg, Pedder Road, Ld.Dr. Gopirao Deshmukh Marg, Cumbala Hill, Mumbai Pan/Gir No. Aaatc4056C (Applicant) (Respondent)

Section 143(3)Section 144Section 250

…es: 1. Collector Land Acquisition Vs. Kitiji (Mst) (1987) 167 ITR 471 (SC) . 2. Bharat Auto Centre Vs. CIT 282 ITR 366 3. Balakrishnan (N) Vs. Krishnamurthy (M.) (1998) 7 SCC.123 4. Vedabai Alias Vijayantabai Baburao Patil Vs. Shantaram Baburao Patil, [2022] 253 ITR 798 (SC). 3. We condone the delay in filing the present appeal and consequently admit the appeal to be heard on merits. 4. From the records, we noticed that assessee was ex- parte before the CIT(A) on account of the same reasons mentioned above and could not attend the proceedings before the Ld. CIT(A) and even the assessee had not satisfied any re…

Purva Constructions and Engineering Pvt Ltd, Mumbai vs. National E-Assessment Centre Delhi, Delhi

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

ITA 51/MUM/2025[2021-22]Status: DisposedITAT Mumbai25 Feb 2025AY 2021-22

Bench: Hon’Ble Shri Sandeep Gosain & Shri Prabhash Shankarpurva Constructions & Vs. Dcit, Circle 1(2)(1) Engineering Pvt Ltd Aayakar Bhavan, 109 Wakefield House, Sprott Mumbai – 400 020. Road, Ballard Fort, Mumbai – 400001. Pan/Gir No. Aaacp6600Q (Applicant) (Respondent)

Section 250

…es: 1. Collector Land Acquisition Vs. Kitiji (Mst) (1987) 167 ITR 471 (SC) . 2. Bharat Auto Centre Vs. CIT 282 ITR 366 3. Balakrishnan (N) Vs. Krishnamurthy (M.) (1998) 7 SCC.123 4. Vedabai Alias Vijayantabai Baburao Patil Vs. Shantaram Baburao Patil, [2022] 253 ITR 798 (SC). 3. Keeping in view of the above facts, we condone thdelay of 35 days in filing the present appeal and consequently the appeal is admitted to be heard on merits. 3 Purva Constructions & Engineering Pvt Ltd, Mumbai 4. From the records, we noticed that assessee was ex- parte before the CIT(A) on account of the same reasons that the Charter…

Shri Om Parshavnath Developers Pvt. Ltd., Durg vs. ACIT-1(1), Bhilai, Durg

In the result, appeal filed by the assessee company is allowed for statistical purposes in terms of the aforesaid observations

ITA 23/RPR/2025[2015-16]Status: DisposedITAT Raipur19 Feb 2025AY 2015-16

Bench: Shri Ravish Soodआयकर अपील सं. / Ita No. 23/Rpr/2025 "नधा"रण वष" / Assessment Year : 2015-16 Shri Om Parshvanath Developers Private Limited Nadi Road, Ganjpara, Durg (C.G)-491 001 Pan: Aamcs7665N

For Appellant: Shri R.B Doshi, CAFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 127Section 143(2)Section 143(3)

…आयकर अपील"य अ"धकरण "यायपीठ “एक-सद"य” मामला रायपुर म" IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH “SMC”, RAIPUR "ी रवीश सूद, "या"यक सद"य के सम" BEFORE SHRI RAVISH SOOD, JUDICIAL MEMBER आयकर अपील सं. / ITA No. 23/RPR/2025 "नधा"रण वष" / Assessment Year : 2015-16 Shri Om Parshvanath Developers Private Limited Nadi Road, Ganjpara, Durg (C.G)-491 001 PAN: AAMCS7665N .......अपीलाथ" / Appellant बनाम / V/s. The Assistant Commissioner of Income Tax-1(1), Bhilai (C.G.) ……""यथ" / Respondent Assessee by : Shri R.B Doshi, CA Revenue by : Dr. Priyanka Patel, Sr. DR सुनवाई क" तार"ख / Date of Hearing : 11.02.2025 घोषण…

Kolet Resort Club Private Limited, Ahmedabad vs. Income Tax Officer, Ward-4(2), Ahmedabad

In the result, appeal filed by the Assessee is allowed for statistical purpose

ITA 402/AHD/2024[2009-10]Status: DisposedITAT Ahmedabad19 Feb 2025AY 2009-10

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

For Appellant: Shri Laxmikant Rathi, A.RFor Respondent: Shri Yogesh Mishra, Sr. DR
Section 250Section 271Section 271(1)(c)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, AHMEDABAD BEFORE DR. BRR KUMAR, VICE PRESIDENT & SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. No.402/Ahd/2024 (Assessment Year: 2009-10) Kolet Resort Club Pvt. Ltd., Vs. Income Tax Officer, C/o. P. Murali & Co. Chartered Ward-4(2), Accountants, 6-3-655/2/3, Ahmedabad Somajiguda, Telangana-500082 [PAN No.AAACK8607J] (Appellant) .. (Respondent) Appellant by : Shri Laxmikant Rathi, A.R. Respondent by: Shri Yogesh Mishra, Sr. DR 07.01.2025 Date of Hearing Date of Pronouncement 19.02.2025 O R D E R PER SIDDHARTHA NAUTIYAL - JUDICIAL MEMBER: This appeal has been fil…

Shree Dharm Foundation Trust, Jaipur vs. CIT Exemption, Jaipur

In the result, the appeals of the assessee are allowed for statistical purposes

ITA 1284/JPR/2024[2024-25]Status: DisposedITAT Jaipur16 Jan 2025AY 2024-25

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI GAGAN GOYAL (Accountant Member)

For Appellant: Shri Ashok Kumar Gupta, AdvFor Respondent: Ms. Alka Gautam, CIT
Section 12ASection 80G

…court have again reiterated that the expression “sufficient cause” should receive a liberal construction. The Hon’blecourt has also held that advancing of substantial justice should be of prime importance. Kindly refer Vedbai vs. ShantaramBaburamPatil& Others 253 ITR 798 (SC). Prayer :In view of above facts and circumstance and with the sympathy and settled legal position, the delay so caused may kindly be condoned.” 2.2 During the course of hearing, the ld. DR as to application for condonation of delay of the assessee submitted that Court may decide the issue as deem fit and proper in the interest of justice.…

Shree Dharm Foundation Trust, Jaipur vs. CIT Exemption, Jaipur

In the result, the appeals of the assessee are allowed for statistical purposes

ITA 1200/JPR/2024[2024-25]Status: DisposedITAT Jaipur16 Jan 2025AY 2024-25

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI GAGAN GOYAL (Accountant Member)

For Appellant: Shri Ashok Kumar Gupta, AdvFor Respondent: Ms. Alka Gautam, CIT
Section 12ASection 80G

…court have again reiterated that the expression “sufficient cause” should receive a liberal construction. The Hon’blecourt has also held that advancing of substantial justice should be of prime importance. Kindly refer Vedbai vs. ShantaramBaburamPatil& Others 253 ITR 798 (SC). Prayer :In view of above facts and circumstance and with the sympathy and settled legal position, the delay so caused may kindly be condoned.” 2.2 During the course of hearing, the ld. DR as to application for condonation of delay of the assessee submitted that Court may decide the issue as deem fit and proper in the interest of justice.…

Abdulmannan Mohammedkasam Bastawala, Ahmedabad vs. The Income Tax Officer, Ward 5(3)(1), Ahmedabad

In the result, the appeal of the assessee is allowed

ITA 1843/AHD/2024[2013-14]Status: DisposedITAT Ahmedabad15 Jan 2025AY 2013-14

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

For Appellant: Shri Chetan Agrawal, C.AFor Respondent: Shri V K Mangla, Sr. DR
Section 142(1)Section 142(2)Section 143(2)Section 271(1)(b)Section 273B

…with statutory notices issued under Section 142(1) of the Act. 5. The assessee is in appeal before us, against the order passed by Ld. CIT(A) confirming the levy of penalty under Section 271(1)(b) of the Act. 6. In case of Vedabai vs. Shantaram Baburao Patil 253 ITR 798 (SC), the Hon'ble Supreme Court held that the expression “reasonable cause" should be construed liberally so as to advance substantial justice. 7. In the case of Charu Modi Bhartia vs. Deputy Commissioner of Income-tax, Central Circle-26, New Delhi [2019] 104 taxmann.com 390 (Delhi - Trib.)[26-03-2019], the ITAT held that where in response to not…

Abdulmannan Mohammedkasam Bastawala, Ahmedabad vs. Ward 5(3)(1), Ahmedabad, Vejalpur

In the result, the appeal of the assessee is allowed

ITA 1797/AHD/2024[2012-13]Status: DisposedITAT Ahmedabad15 Jan 2025AY 2012-13

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

For Appellant: Shri Chetan Agrawal, C.AFor Respondent: Shri V K Mangla, Sr. DR
Section 142(1)Section 142(2)Section 143(2)Section 271(1)(b)Section 273B

…mmedkasam Bastawala vs. ITO Asst.Years –2012-13 & 2013-14 - 3– 5. The assessee is in appeal before us, against the order passed by Ld. CIT(A) confirming the levy of penalty under Section 271(1)(b) of the Act. 6. In case of Vedabai vs. Shantaram Baburao Patil 253 ITR 798 (SC), the Hon’ble Supreme Court held that the expression “reasonable cause” should be construed liberally so as to advance substantial justice. 7. In the case of Charu Modi Bhartia vs. Deputy Commissioner of Income-tax, Central Circle-26, New Delhi [2019] 104 taxmann.com 390 (Delhi - Trib.)[26-03-2019], the ITAT held that where in response to no…

Bg Professional Education Society, Jaipur vs. CIT Exemption, Jaipur

In the result, both the appeals of the assessee are allowed for statistical purposes

ITA 743/JPR/2024[2024-25]Status: DisposedITAT Jaipur08 Jan 2025AY 2024-25

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri S.L. Jain, Advocate &For Respondent: Shri Arvind Kumar, CIT-DR
Section 10ASection 12ASection 80G

…have again reiterated that the expression "sufficient cause" should receive a liberal construction. The Hon'ble court have also held that advancing of substantial justice should be of prime importance. Kindly refer Vedbai vs. Shantaram Baburam Patil & Others 253 ITR 798 (SC). 5 BG Professional Education Society Prayer In view of above facts and circumstance and with the sympathy and settled legal position, the delay so caused may kindly be condoned.” To this effect, the President of the Society filed an affidavit deposing the above facts. 2.2 On the other hand, the ld. DR strongly opposed the condonation app…