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

condonation of delay in filing of this appeal, lacks credibility.Hence, the assessee’s appeal is held to be barred by Limitation, having regard to Section 253(3) read with Section 253(5

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

section 80G(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

DIRECTOR OF INCOME TAX vs. VISHWA JAGRITI MISSION

section 80G(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

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

section 80G(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

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

condonation under section 5: 5 The party seeking relief has to satisfy the Court that he had sufficient cause for not preferring the appeal, etc., within the prescribed time. The explanation has to cover the entire period of delay

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

sections": [ "144C(5)", "40(a)(i)", "9(1)(vii)(b)", "143(2)", "142(1)", "144C", "253(2A)", "253(3A)", "253(5)", "14" ], "issues": "Whether the delay in filing the appeal by the Revenue was for a \"sufficient cause\" to warrant condonation

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

condone delay under sub-section (5) to section 253 is neither automatic nor to be exercised in vaccum. The condition

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

condone delay under sub-section (5) to section 253 is neither automatic nor to be exercised in vaccum. The condition

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

condone delay under sub-section (5) to section 253 is neither automatic nor to be exercised in vaccum. The condition

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

condone delay under sub-section (5) to section 253 is neither automatic nor to be exercised in vaccum. The condition

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

delay resulting from official Digitally Signed ITA 401/2023 Page 7 of 15 pages procedures should normally be condoned. This court rejected the argument, placing reliance on the judgment in the case of P.K. Ramachandran (supra) and observed that although the provisions under Section 5

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

condonation of delay in filing appeals, if the appellant (whether it is the taxpayer or the revenue) proves to the satisfaction of the appellate authority that he had sufficient cause for not filing the appeal within time. The genesis for such provisions can be traced to section 5

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

condonation of delay in filing appeals, if the appellant (whether it is the taxpayer or the revenue) proves to the satisfaction of the appellate authority that he had sufficient cause for not filing the appeal within time. The genesis for such provisions can be traced to section 5

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

condonation of delay in filing appeals, if the appellant (whether it is the taxpayer or the revenue) proves to the satisfaction of the appellate authority that he had sufficient cause for not filing the appeal within time. The genesis for such provisions can be traced to section 5

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

condonation of delay in filing appeals, if the appellant (whether it is the taxpayer or the revenue) proves to the satisfaction of the appellate authority that he had sufficient cause for not filing the appeal within time. The genesis for such provisions can be traced to section 5

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

condonation of delay in filing appeals, if the appellant (whether it is the taxpayer or the revenue) proves to the satisfaction of the appellate authority that he had sufficient cause for not filing the appeal within time. The genesis for such provisions can be traced to section 5

COMMISSIONER OF INCOME TAX INTERNATIONAL TAXATION- 2, NEW DELHI vs. HYUNDAI ROTEM COMPANY

The appeal is dismissed

Bench: HON'BLE MR. JUSTICE V. KAMESWAR RAO,HON'BLE MR. JUSTICE VINOD KUMAR

delay of 103 days in filing the appeal stands condoned. 2. The application stands disposed of. Signed By:PRADEEP SHARMA Signing Date:29.10.2025 18:22:45 Signature Not Verified ITA No.304/2025 Page 2 of 46 ITA 304/2025 3. The present appeal has been filed by the appellant who is the Commissioner of Income Tax (International Taxation)-2, New Delhi under

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

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

Section 18 and explained its significance in the following words: ―22. The significance of Section 18 of the Act can be understood in the light of the above provisions. Section 18 provides for provisional assessment of duty in cases specified in sub-section (1) of the section. Clause (c) of sub-section (1) deals with cases where the importer