SARIF,JALESAR, ETAH vs. ASSESSIN OFFICER, WARD-4(3)(1), DINESH NAGAR ETAH

In the result, both the appeals ITA Nos

Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singh

condoning the delay in filing the appeal, the appellate authority lacks jurisdiction to entertain such time barred appeals. 13. In the aforesaid circumstances, we deem it just and appropriate to remit the matter back to the file of learned CIT(A) for adjudication afresh on merits after affording an opportunity of hearing to the assessee. The assessee is also directed

SARIF,JALESAR ETAH vs. ASSESSING OFFICER, WARD-4(3)(1) , ETAH

In the result, both the appeals ITA Nos

Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singh

condoning the delay in filing the appeal, the appellate authority lacks jurisdiction to entertain such time barred appeals. 13. In the aforesaid circumstances, we deem it just and appropriate to remit the matter back to the file of learned CIT(A) for adjudication afresh on merits after affording an opportunity of hearing to the assessee. The assessee is also directed

SHRI ACHLESHWAR MAHADEVJI JI SARVJANIK NIYAS,GWALIOR vs. CIT(E), BHOPAL

In the result, the appeal is allowed for statistical purposes

Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singhassessment Year : 2025-26 Shri Achleshwar Mahadev Ji V Cit (Exemption) Sarvajanik Nyas, Sanatan Bhopal Dharm Mandir Road Gwalior- 474 001 Pan : Aahts1225J (Appellant) (Respondent)

condoning the delay. 24. On the question of perversity of the decision of the Tribunal we may also refer to the judgment of the Supreme Court in Sree Meenakshi Mills Ltd. vs. CIT (1957) 31 ITR 28 (SC). In that judgment, it was noted that only a question of law can be referred for decision of the Court

SIDDHI VINAYAK SHIKSHA PRASAR EVAM SAMAJ KALYAN SAMITI ,GWALIOR vs. CIT(EXTEMPTION) , BHOPAL

In the result, the both the appeals ITA No

Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singh

C. M. Application is disposed of. The appeals of the Revenue are accordingly dismissed with no order as to costs." 20. Respectfully following the judgement of the Hon'ble Delhi High Court in the case of Vishwa Jagriti Mission (supra), wherein the delay in filing application for registration under s. 12A, was allowable/condoned, hence, we condone the delay in filing

SIDDHI VINAYAK SHIKSHA PRASAR EVAM SAMAJ KALYAN SAMITI,GWALIOR vs. CIT(EXEMPTION), BHOPAL

In the result, the both the appeals ITA No

Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singh

C. M. Application is disposed of. The appeals of the Revenue are accordingly dismissed with no order as to costs." 20. Respectfully following the judgement of the Hon'ble Delhi High Court in the case of Vishwa Jagriti Mission (supra), wherein the delay in filing application for registration under s. 12A, was allowable/condoned, hence, we condone the delay in filing

VECTUS INDUSTRIES LTD.,,GWALIOR vs. DCIT/ACIT 1(1) , GWALIOR

In the result, the appeal of the assessee is allowed

Bench: Shri M. Balaganesh(Through Virtual Hearing)

1)(c ) of the Act, the same analogy could be drawn for the penalty under section 270A of the Act also. 11. In view of our aforesaid observations, we direct the Learned AO to cancel the levy of penalty under section 270A of the Act for the Assessment Year 2017-18. The grounds raised by the assessee are hereby allowed

VECTUS INDUSTRIES LTD.,GWALIOR vs. DCIT/ACIT 1(1), GWALIOR

In the result, the appeal of the assessee is allowed

Bench: Shri M. Balaganesh(Through Virtual Hearing)

1)(c ) of the Act, the same analogy could be drawn for the penalty under section 270A of the Act also. 11. In view of our aforesaid observations, we direct the Learned AO to cancel the levy of penalty under section 270A of the Act for the Assessment Year 2017-18. The grounds raised by the assessee are hereby allowed

VECTUS INDUSTRIES LTD.,,GWALIOR vs. DCIT/ACIT 1(1), GWALIOR

In the result, the appeal of the assessee is allowed

Bench: Shri M. Balaganesh(Through Virtual Hearing)

1)(c ) of the Act, the same analogy could be drawn for the penalty under section 270A of the Act also. 11. In view of our aforesaid observations, we direct the Learned AO to cancel the levy of penalty under section 270A of the Act for the Assessment Year 2017-18. The grounds raised by the assessee are hereby allowed

CHANDRAPAL SINGH,MATHURA vs. INCOME TAX OFFICER SHIVPURI, SHIPURI

In the result, all the three appeals of the assessee are allowed for

Bench: : Shri Ramit Kochar

13 | P a g e ITA No.113, 114 & 115/Agr/2024 for determination, his decision and reasoning for the said decision, in the appellate order which is to be passed in writing by ld. CIT(A). The appellate order passed by ld. CIT(A) is subject to further appeal with ITAT u/s 253. The appellate order passed by ITAT is subject

CHANDRAPAL SINGH,MATHURA vs. INCOME TAX OFICER SHIVPURI, SHIVPURI

In the result, all the three appeals of the assessee are allowed for

Bench: : Shri Ramit Kochar

13 | P a g e ITA No.113, 114 & 115/Agr/2024 for determination, his decision and reasoning for the said decision, in the appellate order which is to be passed in writing by ld. CIT(A). The appellate order passed by ld. CIT(A) is subject to further appeal with ITAT u/s 253. The appellate order passed by ITAT is subject

CHANDRAPAL SINGH,MATHURA vs. INCOME TAX OFFICER SHIVPURI, GWALIOR

In the result, all the three appeals of the assessee are allowed for

Bench: : Shri Ramit Kochar

13 | P a g e ITA No.113, 114 & 115/Agr/2024 for determination, his decision and reasoning for the said decision, in the appellate order which is to be passed in writing by ld. CIT(A). The appellate order passed by ld. CIT(A) is subject to further appeal with ITAT u/s 253. The appellate order passed by ITAT is subject

MAYA SHIKSHAN PASHISHAN SANSTHAN,HATHRAS vs. ASSESSING OFFICER, WARD-4(3)(4), HATHRAS

In the result, appeal is allowed for statistical purposes

Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singhassessment Year: 2018-19

section 249(2) of the Act and the order was passed on merit. The law on the subject is well settled that unless the delay is condoned, the appeal does not come into existence legally, and in such absence, the court is wholly without jurisdiction to hear or decide the same on merit. 9. Hon’ble Supreme Court in Union

STATE BANK OF INDIA,GWALIOR vs. CIT A , GWALIOR

In the result, ITA No.42/Agr/2018 is allowed for statistical

1-3 ITO (TDS), AAACS 8577 K ITA.03,06 And State Bank of City Center, BPLS04808G 07 / Ag/ 2018 India, Main Gwalior A.Y.2013-14 Branch- Bada, Gwalior 4-5. 4&8/Agr/2018 State Bank of ITO (TDS), AAACS8577K A.Y.2013-14 City Center, BPLM02526G India, Branch- Gwalior Industrial Estate Hazira, Gwalior 6. 05/ Agr/2018 ITO (TDS), AAACS8577K State Bank of AYs 2013-14 City

STATE BANK OF INDIA,GWALIOR vs. CIT A, GWALIOR

In the result, ITA No.42/Agr/2018 is allowed for statistical

1-3 ITO (TDS), AAACS 8577 K ITA.03,06 And State Bank of City Center, BPLS04808G 07 / Ag/ 2018 India, Main Gwalior A.Y.2013-14 Branch- Bada, Gwalior 4-5. 4&8/Agr/2018 State Bank of ITO (TDS), AAACS8577K A.Y.2013-14 City Center, BPLM02526G India, Branch- Gwalior Industrial Estate Hazira, Gwalior 6. 05/ Agr/2018 ITO (TDS), AAACS8577K State Bank of AYs 2013-14 City

CIVIL SURGEON CUM HOSPITAL SUPERINTANDENT BHIND (M.P.),BHIND vs. INCOME TAX OFFICER TDS OFFICE, GWALIOR

In the result, assessee’s appeals ITA Nos

Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singh

condoned. 3. The facts and issues involved in all these appeals are almost similar, hence for the sake of brevity and convenience, all these appeals are being decided by this common order. 4. The brief facts state that the appellant in all the four appeals is Govt. Civil, Hospital and engaged in providing hospitality services. The appellant submitted delayed

CIVIL SURGEON CUM HOSPITAL SUPERINTANDENT BHIND,BHIND vs. AESSESSING OFFICER TDS OFFICE, AAYAKAR BHAVWAN CITY CENTRE FLOOR FIRST

In the result, assessee’s appeals ITA Nos

Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singh

condoned. 3. The facts and issues involved in all these appeals are almost similar, hence for the sake of brevity and convenience, all these appeals are being decided by this common order. 4. The brief facts state that the appellant in all the four appeals is Govt. Civil, Hospital and engaged in providing hospitality services. The appellant submitted delayed

CIVIL SURGEON CUM HOSPITAL SUPERINTANDENT BHIND (M.P.),BHIND vs. INCOME TAX OFFICER TDS OFFICE GWALIOR, GWALIOR

In the result, assessee’s appeals ITA Nos

Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singh

condoned. 3. The facts and issues involved in all these appeals are almost similar, hence for the sake of brevity and convenience, all these appeals are being decided by this common order. 4. The brief facts state that the appellant in all the four appeals is Govt. Civil, Hospital and engaged in providing hospitality services. The appellant submitted delayed

CIVIL SURGEON CUM HOSPITAL SUPERINTANDENT BHIND (M.P.),BHIND vs. INCOME TAX OFFICER TDS OFFICE GWALIOR, GWALIOR

In the result, assessee’s appeals ITA Nos

Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singh

condoned. 3. The facts and issues involved in all these appeals are almost similar, hence for the sake of brevity and convenience, all these appeals are being decided by this common order. 4. The brief facts state that the appellant in all the four appeals is Govt. Civil, Hospital and engaged in providing hospitality services. The appellant submitted delayed