PR. COMMISSIONER OF INCOME TAX, CENTRAL-1, DELHI vs. SMT. SANGEETA SAWHNEY

Bench: HON'BLE MR. JUSTICE VIBHU BAKHRU,HON'BLE MR. JUSTICE TEJAS KARIA

5. ……. IV. It is further clarified that the period from 15.03.2020 till 28.02.2022 shall also stand excluded in computing the periods prescribed under Sections 23 (4) and 29A of the Arbitration and Conciliation Act, 1996, Section 12A of the Commercial Courts Act, 2015 and provisos (b) and (c) of Section 138 of the Negotiable 21 2024 SCC OnLine

COMMISSIONER OF INCOME TAX (EXEMPTIONS) DELHI vs. SERVANTS OF PEOPLE SOCIETY

Bench: HON'BLE MR. JUSTICE MANMOHAN,HON'BLE MR. JUSTICE NAVIN CHAWLA

4 to 9 of the 2007 Rules. 16.6. The proper officer can raise doubts as to the truth or accuracy Digitally Signed By:KAMLESH KUMAR Signing Date:27.11.2024 18:20:25 Signature Not Verified CUSAA 26/2022 & connected matters Page 50 of 137 of the declared value on ―certain reasons‖ which could include the grounds specified in sub-clauses

COMMISSIONER OF INCOME TAX (EXEMPTIONS) DELHI vs. SERVANTS OF PEOPLE SOCIETY

Bench: HON'BLE MR. JUSTICE MANMOHAN,HON'BLE MR. JUSTICE NAVIN CHAWLA

4 to 9 of the 2007 Rules. 16.6. The proper officer can raise doubts as to the truth or accuracy Digitally Signed By:KAMLESH KUMAR Signing Date:27.11.2024 18:20:25 Signature Not Verified CUSAA 26/2022 & connected matters Page 50 of 137 of the declared value on ―certain reasons‖ which could include the grounds specified in sub-clauses

PR. COMMISSIONER OF INCOME TAX (CENTRAL)-2 vs. VERSATILE POLYTECH PVT. LTD.

Appeals are dismissed as time barred

Bench: HON'BLE MR. JUSTICE RAJIV SHAKDHER,HON'BLE MR. JUSTICE GIRISH KATHPALIA

4 of 19 pages 5. During arguments on the issue of condonation of delay in filing these appeals, learned counsel for appellant/revenue took us through the above mentioned dates and stages, contending that this is a fit case to condone delay in filing these appeals. It was also submitted by learned counsel for appellant/revenue that while considering the sufficiency

DY. COMMISSIONER OF INCOME TAX, CIRCLE, HISAR vs. SYNERGY WASTE MANAGEMENT PRIVATE LIMITED, HISAR

Appeal is dismissed in above terms

Bench: Sh. Satbeer Singh Godara & Sh. S. Rifaur Rahmanita No. 3557/Del/2023 : Asstt. Year : 2017-18 Dcit, Vs Synergy Waste Management Pvt. Circle, Ltd., #168, Sector-27-28, Hisar, Hisar, Haryana-125001 Haryana-125001 (Appellant) (Respondent) Pan No. Aaics9088H Assessee By : Sh. S. K. Gupta, Ca Revenue By : Sh. Sahil Kumar Bansal, Sr. Dr Date Of Hearing: 12.12.2024 Date Of Pronouncement: 20.12.2024 Order Per Satbeer Singh Godara: This Revenue’S Appeal For Assessment Year 2017-18, Arises Against The Cit(A)/Nfac, Delhi’S Din & Order No. Itba/Nfac/S/250/2023-24/105727025(1) Dated 20.10.2023, In Proceedings U/S 143(3) Of The Income Tax Act, 1961 (In Short “The Act”).

section 80IA(4) deduction claim entitlement is a recurring one between the parties. And the tribunal’s last order dated 07.02.2023 in departmental appeal ITA Nos. 5701 to 5704/Del/2016, in assessment years 2011-12 to 2013-14, has upheld the assessee’s claim as under: 11. On careful consideration of the above rival submissions, first of all, we may point

M/S. BOUTIQUE HOTELS INDIA (P) LTD.,NEW DELHI vs. ACIT, NEW DELHI

In the result, appeal of the assessee is dismissed

Bench: Shri H.S. Sidhu & Shri Anadee Nath Misshra

condone the delay in filing of appeal even when there is complete absence of sufficient cause for the delay. We wish to discourage the tendency to perceive delay as a non-serious matter. The lackadaisical propensity for delay exhibited in a non- challant way needs to be curbed; as in the facts and circumstances of the present case before

DIRECTOR OF INCOME TAX vs. VISHWA JAGRITI MISSION

5)(vi) of the Act on the same day i.e. 19.12.2005 in Form No.10G under Rule 11AA of the Income Tax Rules, 1962. An application for condonation of delay in seeking approval under sections 12A and 80G was filed on 14.03.2006 which was accompanied by the following documents: - (a) A note of the charitable activities carried on by the assessees

DIRECTOR OF INCOME TAX (EXEMPTION) vs. VISHWA JAGRITI MISSION

5)(vi) of the Act on the same day i.e. 19.12.2005 in Form No.10G under Rule 11AA of the Income Tax Rules, 1962. An application for condonation of delay in seeking approval under sections 12A and 80G was filed on 14.03.2006 which was accompanied by the following documents: - (a) A note of the charitable activities carried on by the assessees

DIRECTOR OF INCOME TAX (EXEMPTION) vs. VISHWA JAGRITI MISSION

5)(vi) of the Act on the same day i.e. 19.12.2005 in Form No.10G under Rule 11AA of the Income Tax Rules, 1962. An application for condonation of delay in seeking approval under sections 12A and 80G was filed on 14.03.2006 which was accompanied by the following documents: - (a) A note of the charitable activities carried on by the assessees

ACIT, CC-14, DELHI vs. LAKSHYA CONSULTANTS PVT. LTD., NEW DELHI

In the result, the appeal of the Revenue in ITA No

Bench: Shri N.K. Billaiya & Shri Yogesh Kumar U.S

4. The application is supported by the following affidavit: 5. We have given thoughtful consideration to the contents of the letter requesting for condonation of delay. We are aware that the power to condone the appeal must be exercised liberally in favour of the applicant, especially where the appellant is a Government body and the exchequer is involved. For this

B.B. NIGADE AND SONS AND UMA CONSTRUCTIONS JV,KOLHAPUR vs. TDS GHAZIABAD, TDS CPC GHAZIABAD

In the result, the appeal filed by the Assessee is dismissed

Bench: Shrimahavir Singh, Hon’Ble & Shrisanjay Awasthiआ.अ.सं/.I.T.A No.4435/Del/2025 िनधा"रणवष"/Assessment Year: 2013-14 बनाम B.B.Nigade & Sons & Uma Tds, Cpc Aaykar Bhawan, Constructions Jv, Vs. Sector-3, Vaishali, Ghaziabad, H.No.157A Nirmitee Bungalow, U.P. Plot No.64, Vaibhav Housing Soc., Ujalaiwadi, Kolhapur, Maharashtra. Pan No.Aabfb4721A अपीलाथ" Appellant ""यथ"/Respondent

4 4.1. At this juncture, it is necessary to delve into the genesis of limitation and how a judicial forum needs to deal with matters pertaining to condonation of delay. 4.2. Almost all the tax laws, whether they relate to direct taxes or Indirect taxes, contain provisions for condonation of delay in filing appeals, if the appellant (whether

ACIT, NEW DELHI vs. M/S. CONTAINER CORPORATION OF INDIA LTD., NEW DELHI

In the result ITA No. 1364/Del/2012 for AY 2007-08 filed by the revenue is dismissed

Bench: Shri Kuldip Singh & Shri Prashant Maharishi

4. The ld Authorised Representative vehemently opposed the condonation petition filed by the revenue. It was stated that registry has intimated to the revenue about the delay however, no condonation application have been filed. He referred to the submission of the ld CIT DR and submitted that authorisation for the Commissioner of Income Tax on 09.03.2012 submitted filing

CIT vs. CREATIVE TRAVEL PVT LTD

Bench: HON'BLE MR. JUSTICE S. RAVINDRA BHAT,HON'BLE MR. JUSTICE R.V.EASWAR

condonation of delay override the general provisions of Section 5 of the Limitation Act, 1963 (in short “the Limitation Act”). The position was reiterated in State of Goa Vs. Western Builders, (2006) FAO(OS)665/2009, 6 SCC 239 and also in OMP No.389/2012 Page 4

BRIJESH CHARITABLE TRUST,PANIPAT vs. ACIT, PANIPAT

Appeals are dismissed

Bench: Shri Saktijit Deyassessment Year: 1993-94 With Assessment Year: 1994-95 With Assessment Year: 1993-94 With Assessment Year: 1994-95

4. Thus, as could be seen from the contents of the applications seeking condonation of delay, the reason shown by the assessee is while preparing for filing of appeals against orders passed by learned Commissioner (Appeals) in the proceedings arising out of order passed by the Assessing Officer under section 154 of the Act, the counsel for the assessee

BRIJESH CHARITABLE TRUST,PANIPAT vs. ACIT, PANIPAT

Appeals are dismissed

Bench: Shri Saktijit Deyassessment Year: 1993-94 With Assessment Year: 1994-95 With Assessment Year: 1993-94 With Assessment Year: 1994-95

4. Thus, as could be seen from the contents of the applications seeking condonation of delay, the reason shown by the assessee is while preparing for filing of appeals against orders passed by learned Commissioner (Appeals) in the proceedings arising out of order passed by the Assessing Officer under section 154 of the Act, the counsel for the assessee

BRIJESH CHARITABLE TRUST,PANIPAT vs. ACIT, CIRCLE PANIPAT, PANIPAT

Appeals are dismissed

Bench: Shri Saktijit Deyassessment Year: 1993-94 With Assessment Year: 1994-95 With Assessment Year: 1993-94 With Assessment Year: 1994-95

4. Thus, as could be seen from the contents of the applications seeking condonation of delay, the reason shown by the assessee is while preparing for filing of appeals against orders passed by learned Commissioner (Appeals) in the proceedings arising out of order passed by the Assessing Officer under section 154 of the Act, the counsel for the assessee

BRIJESH CHARITABLE TRUST,PANIPAT vs. ACIT, CIRCLE PANIPAT, PANIPAT

Appeals are dismissed

Bench: Shri Saktijit Deyassessment Year: 1993-94 With Assessment Year: 1994-95 With Assessment Year: 1993-94 With Assessment Year: 1994-95

4. Thus, as could be seen from the contents of the applications seeking condonation of delay, the reason shown by the assessee is while preparing for filing of appeals against orders passed by learned Commissioner (Appeals) in the proceedings arising out of order passed by the Assessing Officer under section 154 of the Act, the counsel for the assessee

ADDL. CIT, SPECIAL RANGE- 6, NEW DELHI vs. NEC TECHNOLOGIES INDIA PVT. LTD., NEW DELHI

The appeal of the Revenue is hereby dismissed\nas time barred

section 253(3A) of the Act, the\nlimitation for filing appeal before this Hon'ble Tribunal expire\non 21.02.2015 and therefore, the present accompanying\nappeal is delayed by 1021 days.\n\n4) The matter regarding filing of appeal in the impugned case\nfor AY 2010-11 got missed due to the reason for this omission\nare as follows:-oversight which