A2Z WASTE MANAGEMENT (BADAUN) LIMITED,GURGAON vs. DEPUTY/ASSISTANT COMMISSIONER OF INCOME TAX (TDS), GHAZIABAD

In the result, the appeals filed by the Assessee are all dismissed

Bench: Shrimahavir Singh, Hon’Ble & Shrisanjay Awasthiआ.अ.सं/.I.T.A Nos.4441 To 4445/Del/2025 िनधा"रणवष"/Assessment Years: 2013-14, 2014-15 & 2015-16 बनाम A2Z Waste Management (Badaun) Ltd. Deputy/Assistant O-116, 1St Floor, Dlf Shopping Mall, Vs. Commisioner Of Income Tax Arjun Marg, Dlf City Phase-1, (Tds), Dlf Qe S.O. Gurgaon, Haryana, India. Cpc, Aayakar Bhawan, Pan No.Rtka06546B Sector-3, Vaishali, Ghaziabad, U.P. अपीलाथ" Appellant ""यथ"/Respondent

delay is not condonable simply because the assessee has given some general reasons for the same. In this regard a Coordinate Bench decision in the case of Liberal Association for Movement of People Vs. CIT(Exemptions

A2Z WASTE MANAGEMENT (BADAUN) LIMITED,GURGAON vs. DEPUTY/ASSISTANT COMMISSIONER OF INCOME TAX (TDS), GHAZIABAD

In the result, the appeals filed by the Assessee are all dismissed

Bench: Shrimahavir Singh, Hon’Ble & Shrisanjay Awasthiआ.अ.सं/.I.T.A Nos.4441 To 4445/Del/2025 िनधा"रणवष"/Assessment Years: 2013-14, 2014-15 & 2015-16 बनाम A2Z Waste Management (Badaun) Ltd. Deputy/Assistant O-116, 1St Floor, Dlf Shopping Mall, Vs. Commisioner Of Income Tax Arjun Marg, Dlf City Phase-1, (Tds), Dlf Qe S.O. Gurgaon, Haryana, India. Cpc, Aayakar Bhawan, Pan No.Rtka06546B Sector-3, Vaishali, Ghaziabad, U.P. अपीलाथ" Appellant ""यथ"/Respondent

delay is not condonable simply because the assessee has given some general reasons for the same. In this regard a Coordinate Bench decision in the case of Liberal Association for Movement of People Vs. CIT(Exemptions

A2Z WASTE MANAGEMENT (BADAUN) LIMITED,GURGAON vs. DEPUTY/ASSISTANT COMMISSIONER OF INCOME TAX (TDS), GHAZIABAD

In the result, the appeals filed by the Assessee are all dismissed

Bench: Shrimahavir Singh, Hon’Ble & Shrisanjay Awasthiआ.अ.सं/.I.T.A Nos.4441 To 4445/Del/2025 िनधा"रणवष"/Assessment Years: 2013-14, 2014-15 & 2015-16 बनाम A2Z Waste Management (Badaun) Ltd. Deputy/Assistant O-116, 1St Floor, Dlf Shopping Mall, Vs. Commisioner Of Income Tax Arjun Marg, Dlf City Phase-1, (Tds), Dlf Qe S.O. Gurgaon, Haryana, India. Cpc, Aayakar Bhawan, Pan No.Rtka06546B Sector-3, Vaishali, Ghaziabad, U.P. अपीलाथ" Appellant ""यथ"/Respondent

delay is not condonable simply because the assessee has given some general reasons for the same. In this regard a Coordinate Bench decision in the case of Liberal Association for Movement of People Vs. CIT(Exemptions

A2Z WASTE MANAGEMENT (BADAUN) LIMITED,GURGAON vs. DEPUTY/ASSISTANT COMMISSIONER OF INCOME TAX (TDS), GHAZIABAD

In the result, the appeals filed by the Assessee are all dismissed

Bench: Shrimahavir Singh, Hon’Ble & Shrisanjay Awasthiआ.अ.सं/.I.T.A Nos.4441 To 4445/Del/2025 िनधा"रणवष"/Assessment Years: 2013-14, 2014-15 & 2015-16 बनाम A2Z Waste Management (Badaun) Ltd. Deputy/Assistant O-116, 1St Floor, Dlf Shopping Mall, Vs. Commisioner Of Income Tax Arjun Marg, Dlf City Phase-1, (Tds), Dlf Qe S.O. Gurgaon, Haryana, India. Cpc, Aayakar Bhawan, Pan No.Rtka06546B Sector-3, Vaishali, Ghaziabad, U.P. अपीलाथ" Appellant ""यथ"/Respondent

delay is not condonable simply because the assessee has given some general reasons for the same. In this regard a Coordinate Bench decision in the case of Liberal Association for Movement of People Vs. CIT(Exemptions

A2Z WASTE MANAGEMENT (BADAUN) LIMITED,GURGAON vs. DEPUTY/ASSISTANT COMMISSIONER OF INCOME TAX (TDS), GHAZIABAD

In the result, the appeals filed by the Assessee are all dismissed

Bench: Shrimahavir Singh, Hon’Ble & Shrisanjay Awasthiआ.अ.सं/.I.T.A Nos.4441 To 4445/Del/2025 िनधा"रणवष"/Assessment Years: 2013-14, 2014-15 & 2015-16 बनाम A2Z Waste Management (Badaun) Ltd. Deputy/Assistant O-116, 1St Floor, Dlf Shopping Mall, Vs. Commisioner Of Income Tax Arjun Marg, Dlf City Phase-1, (Tds), Dlf Qe S.O. Gurgaon, Haryana, India. Cpc, Aayakar Bhawan, Pan No.Rtka06546B Sector-3, Vaishali, Ghaziabad, U.P. अपीलाथ" Appellant ""यथ"/Respondent

delay is not condonable simply because the assessee has given some general reasons for the same. In this regard a Coordinate Bench decision in the case of Liberal Association for Movement of People Vs. CIT(Exemptions

SHAHEED BISHAN SINGH MEMORIAL SENIOR SECONDARY SCHOOL,MANSAROVER GARDEN, NEW DELHI vs. ITO, WARD EXEMPTION 2(1), NEW DELHI, NEW DELHI

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

Bench: Shri Kul Bharat[Assessment Year : 2021-22] Shaheed Bishan Singh Memorial Vs Ito, Senior Secondary School, Ward(Exemption)-2(1), F-213, Mansarover Garden, New Delhi. New Delhi-110015. Pan-Aacts8314D Appellant Respondent Appellant By Shri Kurshid Ahmed, Adv. Respondent By Shri Om Parkash, Sr.Dr Date Of Hearing 29.05.2024 Date Of Pronouncement 29.05.2024 Order Per Kul Bharat, Jm : The Present Appeal Filed By The Assessee Is Directed Against The Order Passed By Ld.Cit(A)/Addl/Jcit(A), Madurai Dated 30.12.2023 For The Assessment Year 2021-22. 2. The Assessee Has Raised Following Grounds Of Appeal:-

Exemption) who is empowered for condoning such delay. He contended that the Competent Authority has now condoned the delay in filing

DEPUTY COMMISSIONER OF INCOME TAX, CR BUILDING vs. PC JEWELLER LIMITED, DELHI

In the result appeals preferred by the revenue are dismissed and the\ncross objections preferred by the assessee are allowed\nOrder pronounced in open court on 06

condoning the delay of 1537 days without any reasonable\ncause?\nThe facts of the cases are that the assessee is a public limited company\nengaged in the business of manufacturing and trading of jewellery. It has\nfiled his return of income for Assessment Year 2015-16 on 30.11.2015\ndeclaring total income at ₹4,22,28,69,410/-under the normal

MANASBAL TRUST,NEW DELHI vs. ASSISTANT DIRECTOR OF INCOME TAX, CPC, BENGALURU

In the result, impugned order is set aside and appeal of the assessee is allowed for statistical purpose

Bench: SHRI VIKAS AWASTHY (Judicial Member)

Exemption) for condonation of delay in filing the Audit Report in Form No. 10-B. Accordingly, the Appellant had filed

SRD MANAGEMENT COMPANY,NEW DELHI vs. DCIT, CIRCLE-22(2), NEW DELHI

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

Bench: Shri Kul Bharat & Dr. B.R.R.Kumar[Assessment Year : 2012-13] Srd Management Company, Vs Dcit, 304, 3Rd Floor, 44 Deenar Circle-22(2), Bhawan, Nehru Place, New Delhi. New Delhi-110019. Pan-Aamcs3799K Appellant Respondent Appellant By Shri Bawa Kanwarjit Singh, Ca Respondent By Shri Om Parkash, Sr.Dr Date Of Hearing 01.08.2023 Date Of Pronouncement 07.08.2023

condonation of delay is not a matter of right. Court has to exercise the discretionary Jurisdiction. 6 Whether the inordinate delay was not due to negligence and inaction on the part of the appellant?] Reference is also made to the decision in the case of Agricultural Market Committee vs. ADIT (Exemptions

DCIT, CIRCLE - 19(1), DELHI vs. PC JEWELLER LIMITED, DELHI

In the result appeals preferred by the revenue are dismissed and the\ncross objections preferred by the assessee are allowed\nOrder pronounced in open court on 06

condoning the delay of 1537 days without any reasonable\ncause?\nThe facts of the cases are that the assessee is a public limited company\nengaged in the business of manufacturing and trading of jewellery. It has\nfiled his return of income for Assessment Year 2015-16 on 30.11.2015\ndeclaring total income at ₹4,22,28,69,410/-under the normal

BAGWANT KISHORE MEMORIAL EDUCATIONAL SOCIETY,DELHI vs. ITO,WARD EXEMPTION 1(3), DELHI

In the result, assessee's appeal is allowed for statistical purposes

Bench: Shri S Rifaur Rahman & Shri Sudhir Pareek

condone the delay in question. It is established by law that the requirement of filing Audit Report in Form 10B is procedural in nature and therefore exemption

ASIAN RESOURCES LIMITED,DELHI vs. INCOME TAX OFFICER WARD 3(3), INCOME TAX OFFICER

In the result, Appeal of the Assessee is partly allowed for

Bench: Yogesh Kumar U.S. & Shri Manish Agarwalasian Resources Limited Vs Income Tax Officer M-116A, Iind Floor, Ward 3(3) Connaught Place, New Delhi Room No. 392, Central Pan: Aahca0844Q Revenue Building, I. P. Estate, New Delhi Appellant Respondent Assessee By Sh. Mukesh Mittal, Ca Revenue By Sh. Rajesh Kumar Dhanesta, Sr. Dr Date Of Hearing 19/11/2025 Date Of Pronouncement 26/11/2025 Order

exempted. The Assessee cannot contend that there is no delay in filing the Appeal when the Assessee himself did not file the application for certified copy of the assessment order on the very same day of passing of the order. In such circumstances, the Assessee shall file application for condonation

PME POWER SOLUTIONS INDIA LTD,NEW DELHI vs. DY. COMMISSIONER OF INCOME TAX, NEW DELHI

In the result, both the appeal of the assessee are allowed

Bench: Shri M. Balaganesh & Shri Vimal Kumar

condone the delay in removing the defects by the assessee u/s 139(9) and consider such returns as valid. 3. In pending cases as on date, where the defect specified u/s 139(9) of the Act has not been rectified by the assessee, the AD would be required to immediately initiate proceedings under section 144 of the Act by issuing

PME POWER SOLUTIONS INDIA LTD,NEW DELHI vs. DEPUTY COMMISSIONER OF INCOME TAX, NEW DELHI

In the result, both the appeal of the assessee are allowed

Bench: Shri M. Balaganesh & Shri Vimal Kumar

condone the delay in removing the defects by the assessee u/s 139(9) and consider such returns as valid. 3. In pending cases as on date, where the defect specified u/s 139(9) of the Act has not been rectified by the assessee, the AD would be required to immediately initiate proceedings under section 144 of the Act by issuing

PAREVARTAN EDUCARE FOUNDATION ,GHAZIABAD vs. ACIT EXEMPTION CIRCLE , GHAZIABAD

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

Bench: Dr. B. R. R. Kumar & Shri Yogesh Kumar U.S.I.T.A. No. 1057/Del/2022 (A.Y 2017-18)

exemption claimed by the assessee under section U/s. 11 and 12 of the Act on account of non-filing of Form 10B within due date without appreciating the fact that the appellant has condoned the delay

INTERNATIONAL COMMISSION ON IRRIGATION AND DRAINAGE EMPLOYEES PROVIDENT FUND (ICID PF TRUST),NEW DELHI vs. COMMISSIONER OF INCOME TAX (APPEALS), DELHI

In the result, both appeals of the assessee are allowed as above

Bench: Shri Anubhav Sharma & Shri Avdhesh Kumar Mishra

exemption under section 10(25)(ii) of the Act in ITRs nor the assessee was a registered Trust or Institution under section 12A of the Act. 5. At the outset, the Ld. Authorized Representative (AR) prayed for condonation of delay

INTERNATIONAL COMMISSION ON IRRIGATION AND DRAINAGE EMPLOYEES PROVIDENT FUND (ICID PF TRUST),NEW DELHI vs. COMMISSIONER OF INCOME TAX (APPEALS), DELHI

In the result, both appeals of the assessee are allowed as above

Bench: Shri Anubhav Sharma & Shri Avdhesh Kumar Mishra

exemption under section 10(25)(ii) of the Act in ITRs nor the assessee was a registered Trust or Institution under section 12A of the Act. 5. At the outset, the Ld. Authorized Representative (AR) prayed for condonation of delay

INCOME TAX OFFICER, NEW DELHI vs. ASCENT EDUCATIONAL FOUNDATION, NEW DELHI

In the result, appeal of the Revenue is dismissed

Bench: Shri Mahavir Singh & Shri S Rifaur Rahman, Ita No:- 3734/Del/2024 (Assessment Year: 2022)

Exemption 1(3), Delhi [2024(9) TMI 1508-ITAT Delhi], wherein it was observed as follows: “8. The impugned order exhibits that the Ld. CIT(A) dismissed the appeal simply due to want of jurisdiction by stating that both he and the Ld. AO not empowered to condone the delay