“condonation of delay”

Indian Red Cross Society Gir Somnath District Branch, Gir Somnath vs. The CIT (Exemption), Ahmedabad

In the result, both the appeals filed by the assessee are allowed for statistical purpose

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकरअपीलसं./Ita No. 180 & 181/Rjt/2024 ("नधा"रणवष" / Assessment Year: (Na) Indian Red Cross Society Gir Somnath Cit(Exemption) Vs. District Branch Room No. 609, Floor No. 6, Block No.4, Divya Apartment, Opp. Sbi Ayakar Bhavan (Vejalpur), 100Ft Bank, 80Ft Road, Veraval, Gir-Somnath, Road, Ahmedabad - 380015 Gujarat-362266 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aabai3231R (Appellant) (Respondent) Appellant By : Shri D. M. Rindani, Ld. Ar Respondent By : Shri Sanjay Punglia, Ld. Cit(Dr) Date Of Hearing : 31/07/2025 Date Of Pronouncement : 29/10/2025 आदेश / O R D E R Per Dinesh Mohan Sinha, Jm:

outset, that both the appeals filed late by 207 days. The Ld. AR of the assessee has filed an application for condonation of delay, supported by Affidavit. The relevant para of the application for delay is as under; “1. That the Appellant had filed an application for registration ... order rejecting application u/s 12A of the Act dated 28-06-2023. Chairman's health ailment was sufficient cause shown by appellant for condonation of delay of 209 days in filing appeals, In the interest of justice, we take a judicious view and condoned the delay in filing appeal

Indian Red Cross Society Gir Somnath District Branch, Somnath vs. The CIT (Exemption), Ahmedabad

In the result, both the appeals filed by the assessee are allowed for statistical purpose

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकरअपीलसं./Ita No. 180 & 181/Rjt/2024 ("नधा"रणवष" / Assessment Year: (Na) Indian Red Cross Society Gir Somnath Cit(Exemption) Vs. District Branch Room No. 609, Floor No. 6, Block No.4, Divya Apartment, Opp. Sbi Ayakar Bhavan (Vejalpur), 100Ft Bank, 80Ft Road, Veraval, Gir-Somnath, Road, Ahmedabad - 380015 Gujarat-362266 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aabai3231R (Appellant) (Respondent) Appellant By : Shri D. M. Rindani, Ld. Ar Respondent By : Shri Sanjay Punglia, Ld. Cit(Dr) Date Of Hearing : 31/07/2025 Date Of Pronouncement : 29/10/2025 आदेश / O R D E R Per Dinesh Mohan Sinha, Jm:

outset, that both the appeals filed late by 207 days. The Ld. AR of the assessee has filed an application for condonation of delay, supported by Affidavit. The relevant para of the application for delay is as under; “1. That the Appellant had filed an application for registration ... order rejecting application u/s 12A of the Act dated 28-06-2023. Chairman's health ailment was sufficient cause shown by appellant for condonation of delay of 209 days in filing appeals, In the interest of justice, we take a judicious view and condoned the delay in filing appeal

Orchid Corp, Surat vs. ITO, Ward 1(1)(1), Surat

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

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Prusethआयकर अपील सं./Ita No.1119/Srt/2024 Assessment Year: (2021-22) (Hybrid Hearing) Orchid Corp., Vs. Ito, F-11, Orchid Ventura, Nr. New Lp Ward - 1(1)(1), Savani School, Palanpore Canal Surat Road, Surat - 395009 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aaffo2395F (Appellant) (Respondent) Appellant By Shri Suresh K. Kabra, Ca Respondent By Shri Ravi Kant Gupta, Cit-Dr Date Of Hearing 31/07/2025 Date Of Pronouncement 29/10/2025

competent authority, which is clear from the language of section 119(2)(b) of the Act. Hence, the CIT(A) could not have condoned the delay in filing the return. The competent income-tax authorities, while considering an application for condonation, must be satisfied that the tax-payer was prevented ... case involves genuine hardships and reasons beyond control of the assessee. Supporting document is required to substantiate the claim for the condonation of delay. The competent Income-tax authorities have been notified by the CBDT in its notification depending on the quantum and the delay involved. In the instant case

Lakshmi Narayana Kotha, Kakinada vs. Income Tax Officer, Ward-1, Kakinada

In the result, the appeal of the assessee in ITA

Bench: the Tribunal. The assessee has filed an affidavit explaining the reasons in all the appeals that, on 24.04.2025, while travelling on a two-wheeler, he slipped and fell, sustaining fracture of the right ankle, and was advised bed rest for fifty days. Thereafter, on 22.06.2025, he was affected with dengue fever and confined to the house for another 2-3 weeks. These unforeseen health circumstances disrupted his regular routine, and in the process of going to the counsel's office for signing th

interest of justice. 4. Dr. Aparna Villuri, Sr. AR for the Revenue, on the other hand, did not strongly oppose the condonation of delay in view of the genuine and unforeseen circumstances explained by the assessee. 5. We have heard both the parties and perused the petition and affidavit filed ... assessee seeking condonation of delay of 106 days in filing the appeals before the Tribunal. We find that the reasons explained by the assessee appear to be genuine and bonafide and come under reasonable cause. We further find that, the Hon’ble Supreme Court in the case of Collector, Land

Lakshmi Narayana Kotha, Kakinada vs. Income Tax Officer, Ward-1, Kakinada

In the result, the appeal of the assessee in ITA

Bench: the Tribunal. The assessee has filed an affidavit explaining the reasons in all the appeals that, on 24.04.2025, while travelling on a two-wheeler, he slipped and fell, sustaining fracture of the right ankle, and was advised bed rest for fifty days. Thereafter, on 22.06.2025, he was affected with dengue fever and confined to the house for another 2-3 weeks. These unforeseen health circumstances disrupted his regular routine, and in the process of going to the counsel's office for signing th

interest of justice. 4. Dr. Aparna Villuri, Sr. AR for the Revenue, on the other hand, did not strongly oppose the condonation of delay in view of the genuine and unforeseen circumstances explained by the assessee. 5. We have heard both the parties and perused the petition and affidavit filed ... assessee seeking condonation of delay of 106 days in filing the appeals before the Tribunal. We find that the reasons explained by the assessee appear to be genuine and bonafide and come under reasonable cause. We further find that, the Hon’ble Supreme Court in the case of Collector, Land

Lakshmi Narayana Kotha, Kakinada vs. Income Tax Officer, Ward-1, Kakinada

In the result, the appeal of the assessee in ITA

interest of justice. 4. Dr. Aparna Villuri, Sr. AR for the Revenue, on the other hand, did not strongly oppose the condonation of delay in view of the genuine and unforeseen circumstances explained by the assessee. 5. We have heard both the parties and perused the petition and affidavit filed ... assessee seeking condonation of delay of 106 days in filing the appeals before the Tribunal. We find that the reasons explained by the assessee appear to be genuine and bonafide and come under reasonable cause. We further find that, the Hon’ble Supreme Court in the case of Collector, Land

Leader People Service Charitable Trust, Visakhapatnam vs. Income Tax Officer (Exemption Ward), Visakhapatnam

Bench: Shri Ravish Sood & Shri Balakrishnan S.आ.अपी.सं /Ita No.471/Viz/2025 (िनधा"रण वष"/Assessment Year: Na) Leader People Service Vs. The Income Tax Officer Charitable Trust, (Exemption Ward), Visakhapatnam. Visakhapatnam. Pan: Aabtl4868N (Appellant) (Respondent) िनधा"रती "ारा/Assessee By: Sri Gvn Hari, Advocate राज" व "ारा/Revenue By: Sri Badicala Yadagiri, Cit- Dr सुनवाई की तारीख/Date Of Hearing: 09/10/2025 घोषणा की तारीख/Date Of 29/10/2025 Pronouncement: O R D E R "ित रवीश सूद, जे.एम./Per Ravish Sood, J.M. The Present Appeal Filed By The Assessee Trust Is Directed Against The Order Passed By The Commissioner Of Income Tax (Exemptions) [Hereinafter Referred To As “Cit(Exemptions)”], Hyderabad, Dated 17.06.2025 Rejecting Its Application Filed In “Form No. 10Ab” For Regular Registration Under Section 80G(5) Of The Income-Tax Act, 1961 (For Short, “The Act”). The Assessee

application filed by appellant in Form-10AB for Registration U/s. 80G of the Act. 3. The Ld. CIT(Exemption) ought to have condoned the delay in filing Form No. 10AB. 4. Any other ground that maybe urged at the time of appeal hearing.” 2. Succinctly stated, the assessee trust ... regular registration under section 80G of the Act is mandatory in nature, and the CIT(Exemptions) has no discretion to condone the delay in filing of “Form 10AB”. 9. We have heard the Ld. Authorized Representatives of both parties, and perused the material available on record. 5 Leader People Service

Cp Reddy Charitable Trust, Rajahmundry vs. Commissioner of Income Tax (Exemptions), Hyderabad

Bench: Shri Ravish Sood & Shri Balakrishnan S.आ.अपी.सं /Ita No.470/Viz/2025 (िनधा"रण वष"/Assessment Year: Na) C P Reddy Charitable Vs. Commissioner Of Income Trust, Tax (Exemption), Rajahmundry. Hyderabad. Pan: Aabtc3393F (Appellant) (Respondent) िनधा"रती "ारा/Assessee By: Smt. V. Krishna Kumari, Advocate राज" व "ारा/Revenue By: Sri Badicala Yadagiri, Cit- Dr सुनवाई की तारीख/Date Of Hearing: 09/10/2025 घोषणा की तारीख/Date Of 29/10/2025 Pronouncement: O R D E R "ित रवीश सूद, जे.एम./Per Ravish Sood, J.M. The Present Appeal Filed By The Assessee Trust Is Directed Against The Order Passed By The Commissioner Of Income Tax (Exemptions) [Hereinafter Referred To As “Cit(Exemptions)”], Hyderabad, Dated 17.06.2025 Rejecting Its Application Filed In “Form No. 10Ab” For Regular Registration Under Section 80G(5) Of The Income-Tax Act, 1961 (For Short, “The Act”). The Assessee

filed beyond the time limit prescribed for filing the Form 10AB. b) The Learned Commissioner failed to consider the application submitted for condonation of delay in filing Form 10AB explaining that the Managing Trustee's son died in a road accident and the Author of the Trust, who is mother ... under section 80G of the Act, as prescribed under the law is mandatory in nature, and the CIT(Exemptions) has no discretion to condone the delay in filing of “Form 10AB”. 9. We have heard the Ld. Authorized Representatives of both parties and perused the material available on record

Padarthi Venkata Sivanagendra Prasada, Guntur vs. Income Tax Officer, Ward-1, Tenali

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

Bench: Shri Ravish Sood, Hon’Ble

appeal, the Ld. Authorised Representative [hereinafter “Ld.AR”] drew our attention to the affidavit filed by the assessee along with a petition seeking for condonation of delay and read out the contents of the petition which is as under: - “]. The order of the learned Commissioner of Income Tax (Appeals) was passed ... beyond the control of the appellant. The delay is neither intentional nor deliberate. Therefore, the appellant prays the hon'ble ITAT to kindly condone the delay in filing the appeal and pass appropriate orders in the interest of rendering substantial justice.” 3. On perusal of the contents of the affidavit

Naga Venkata Sathish Jayana, Nandigama vs. Income Tax Officer, Vijayawada

In the result, appeal of the assessee is dismissed, in limine

Bench: Shri Ravish Sood, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.No.308/Viz/2025 (निर्धारण वर्ा/ Assessment Year:2017-18) Vs. Naga Venkata Sathish Jayana Income Tax Officer – Ward – 1(3) Vijayawada 16-63, Nandigama Post Nandigama- 521185 Krishna District, Andhra Pradesh [Pan:Aippj2540R]

delay of 77 days in filing the appeal before the Tribunal. The assessee has not filed any petition seeking for condonation of delay along with the affidavit filed by the assessee. Further, at the time of hearing of the appeal, none appeared on behalf of the assessee to represent

Boduri Srinivasa Rao, Amalapuram vs. Income Tax Officer, Ward-1, Amalapuram

In the result, appeal of the assessee is dismissed, in limine

Bench: Shri Ravish Sood, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.No.14/Viz/2025 (निर्धारणवर्ा/ Assessment Year: 2017-18) Vs. Boduri Srinivasa Rao Income Tax Officer – Ward – 1 Income Tax Office D.No.3-122, Near Samanas Lock College Road, Konkapalli Road Amalapuram Mandal Amalapuram – 533201 East Godavari District – 533221 Andhra Pradesh Andhra Pradesh [Pan:Aoopb3039A]

delay of 253 days in filing the appeal before the Tribunal. The assessee has not filed any petition seeking for condonation of delay. Further, at the time of hearing of the appeal, none appeared on behalf of the assessee to represent the case. It is also observed from the order