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

condone the delay of 315 days(actual delay 224 days) in filing this appeal in ITA no. 113/Agr/2024 belatedly beyond the time prescribed u/s 253(3) of the assessee, and proceed to adjudicate the appeals on merits. Reference is drawn to judgment and order of Hon’ble Apex Court in the case of Collector, Land Acquisition , Anantnag v. Mst. Katijee

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

condone the delay of 315 days(actual delay 224 days) in filing this appeal in ITA no. 113/Agr/2024 belatedly beyond the time prescribed u/s 253(3) of the assessee, and proceed to adjudicate the appeals on merits. Reference is drawn to judgment and order of Hon’ble Apex Court in the case of Collector, Land Acquisition , Anantnag v. Mst. Katijee

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)

condone the delay in filing application in Form No. 10AB, under s. 80G(5) of the Act. We note that Co- ordinate Bench of Jodhpur in the case of Bhamashah Sundarlal Daga Charitable Trust vs CIT(Exemption) in (ITA No. 278/Jodh/2023, dt. 10th Nov. 2023) dealt with the issue of cl.(iii) 3rd proviso under

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

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

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

6. In the instant case, no sufficient opportunity of hearing was afforded to the appellant before passing the impugned order. In such facts and circumstances and interest of justice and in view of the decision of the surat bench of this tribunal in Swachh Vapi Mission (supra), we condone the delay caused in filing application by the assessee in form

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

6. In the instant case, no sufficient opportunity of hearing was afforded to the appellant before passing the impugned order. In such facts and circumstances and interest of justice and in view of the decision of the surat bench of this tribunal in Swachh Vapi Mission (supra), we condone the delay caused in filing application by the assessee in form

MOHD. YUNUS WARSI,AGRA vs. ITO 1(1)(1), AGRA

In the result, the appeal is allowed for statistical purposes

Bench: : Shri Sunil Kumar Singh & Shri Manish Agarwalassessment Year: 2014-15

6. It further transpires that the medical evidences were also produced before the first appellate authority. However, ld. CIT(Appeals) was not satisfied to condone the delay in filing the first appeal. The limitation period for filing an appeal before learned CIT(A) u/s. 249(2) of the Act is 30 days. However section

SNEHA PANDEY,ETAWAH vs. INCOME TAX OFFICER 2(2)(5) ETAWAH, ETAWAH

In the result, the appeal is allowed for statistical purposes

delay is accordingly condoned.\n4. This appeal has been preferred on the ground, in addition to other\ngrounds, that the Id. CIT(Appeals) has erred in confirming the assessment\norder in violation of section 250(6

M/SWAHEGURU BUSINESS (P) LTD.,SARV NAGAR vs. DCIT-CC, AGRA

The appeals of the assessee are allowed for statistical

Bench: Shri Laliet Kumar,And Dr. Mitha Lal Meena

section 272A(l)(d)of the 'Act’. 6. BECAUSE, on the fact of the circumstances of the case the Ld. CIT(A) heard in refusing to condoned the delay

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

SHRI RAM PRASAD VERMA PURVA MADHYAMIC VIDHYALAY ,MATHURA vs. ACIT,CPC-TDS,GHAZIABAD, GHAZIABAD

In the result, all the appeals are allowed

Bench: : Shri Anil Chaturvedi & Sh. Laliet Kumar

6. Since, there is a common issue being involved in all these appeals, hence they are being disposed of by this consolidated order for the sake of convenience and brevity, after condoning the delay. We have heard the Ld. Counsel of both side i.e. Assessee and Revenue for all the cases. 7. The common issue involved in these appeals

SHRI RAM PRASAD VERMA PURVA MADHYAMIC VIDHYALAY ,MATHURA vs. ACIT,CPS-TDS, GHAZIABAD, GHAZIABAD

In the result, all the appeals are allowed

Bench: : Shri Anil Chaturvedi & Sh. Laliet Kumar

6. Since, there is a common issue being involved in all these appeals, hence they are being disposed of by this consolidated order for the sake of convenience and brevity, after condoning the delay. We have heard the Ld. Counsel of both side i.e. Assessee and Revenue for all the cases. 7. The common issue involved in these appeals

SHRI RAM PRASAD VERMA PURVA MADHYAMIC VIDHYALAY ,MATHURA vs. ACIT,CPC-TDS, , GHAZIABAD

In the result, all the appeals are allowed

Bench: : Shri Anil Chaturvedi & Sh. Laliet Kumar

6. Since, there is a common issue being involved in all these appeals, hence they are being disposed of by this consolidated order for the sake of convenience and brevity, after condoning the delay. We have heard the Ld. Counsel of both side i.e. Assessee and Revenue for all the cases. 7. The common issue involved in these appeals

SH. RAM PRASAD VERMA PURVA MADHYAMIC VIDHYALAY,MATHURA vs. ACIT-CPC TDS., , GHAZIABAD

In the result, all the appeals are allowed

Bench: : Shri Anil Chaturvedi & Sh. Laliet Kumar

6. Since, there is a common issue being involved in all these appeals, hence they are being disposed of by this consolidated order for the sake of convenience and brevity, after condoning the delay. We have heard the Ld. Counsel of both side i.e. Assessee and Revenue for all the cases. 7. The common issue involved in these appeals

AARUSH JAIN FAMILY TRUST,ASHOKNAGAR vs. INCOME TAX OFFICER EXEMPTION WARD GWALIOR, GWALIOR

In the result, both the appeals are allowed

Bench: : Shri Sunil Kumar Singh & Shri Manish Agarwal

condone the delay caused in filing first appeals and to restore the matter back to the ld. CIT(Appeals) for deciding the appeals on merits after affording sufficient opportunity of hearing to the appellant/assessee. 5. Learned DR has submitted that since the assessee failed to explain the reasonable cause, which prevented him to file the appeals within the period

AARUSH JAIN FAMILY TRUST,ASHOKNAGAR vs. INCOME TAX OFFICER EXEMPTION WARD GWALIOR, GWALIOR

In the result, both the appeals are allowed

Bench: : Shri Sunil Kumar Singh & Shri Manish Agarwal

condone the delay caused in filing first appeals and to restore the matter back to the ld. CIT(Appeals) for deciding the appeals on merits after affording sufficient opportunity of hearing to the appellant/assessee. 5. Learned DR has submitted that since the assessee failed to explain the reasonable cause, which prevented him to file the appeals within the period

MAHARAJA AGRASEN SEWA SADAN,SELECT CITY vs. ITO (EXEMPTION), AYAKAR BAHWAN

The appeal of the assessee is allowed for statistical purposes

Bench: Sh. Ramit Kochar & Sh. Sudhir Kumarassessment Year: 2013-14 Maharaja Agrasen Sewa Vs. Ito (Exemption) Sadan, Mughal Road, Kamla Ayakar Bhawan Nagar, Agra Uttar Pradesh 282005 Pan No. Aaatm6506F (Appellant) (Respondent)

section 143(3) of the Income- Tax Act 1961[hereinafter referred as ‘the Act. 2. An adjournment application moved on behalf of the assessee to adjourn the case, no ground to adjourn the case hence, the application is rejected. The bench decided to proceed to decide the issue with the assistance of ld. D.R. 3. The assessee has raised following