M/S NEO SACK LTD vs. THE ACIT 4(2),

In the result, appeals of the assessee bearing No

Bench: Shri Kul Bharat, Hon’Ble & Shri Manish Borad, Hon’Ble

condonation of delay, strongly submitted that under the Limitation Act, for condonation of delay, each day’s delay has to be explained

RADHA MAHESHWARI,UJJAIN vs. INCOME TAX OFFICER, DEWAS

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

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniradha Maheshwari Ito 4 Bahadurganj, Khidwdkar Dewas Marg Behind Civi Hospital Vs. Ujjain (Appellant / Assessee) (Respondent/ Revenue) Pan: Azcpm1050B Assessee By Ms. Sonam Khandelwal, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 24.07.2024 Date Of Pronouncement 29 .07.2024

condonation of delay. in the absence of application for condonation of delay, the delay cannot be condoned. It is only

M/S PLATINUM HORAZINE PVT. LTD.,INDORE vs. THE ACIT CIRCLE 3(1), INDORE

In the result, the appeal of the assessee stands

Bench: Shri Chandra Mohan Garg & Shri O.P.Meenaआ.अ.सं./ I.T.A. No.713/Ind/2016 िनधा"रण वष" /Assessment Year: 2009-10

delay was filed. The trial Court having found that sufficient cause was made out for condonation of delay condoned the delay

M/S C.I. BUILDERS PVT. LTD.,BHOPAL vs. THE DCIT 1(1), BHOPAL

Appeals are dismissed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

condone the delay. Accordingly, the application for condonation of delay is dismissed.” [Emphasis supplied] 6. The grossly negligent attitude of assessee

M/S C.I. BUILDERS PVT. LTD.,BHOPAL vs. THE ACIT, 1(2), BHOPAL

Appeals are dismissed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

condone the delay. Accordingly, the application for condonation of delay is dismissed.” [Emphasis supplied] 6. The grossly negligent attitude of assessee

AATMA PRAKASH MENTAL HEALTH FOUNDATION,INDORE vs. COMMISSIONER OF INCOME TAX (EXEMPTION), BHOPAL

Appeal is allowed for statistical purpose

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniaatma Prakash Mental Cit (Exemption), Health Foundation, Bhopal बनाम/ 738, Nehru Nagar, Vs. Indore. (Appellant/Assessee) (Respondent/Revenue) Pan: Aaoca9170A Assessee By Shri Apurva Mehta & Shri Rajesh Mehta, Ars Revenue By Shri Ram Kumar Yadav, Cit Dr Date Of Hearing 16.05.2024 Date Of Pronouncement 20.05.2024

delay is genuinely explained in the affidavit/application. He prayed to condone the delay in the situation for the cause of justice

SATYENDRA KUMAR VYAS,BHOPAL vs. CIT(A), NATIONAL FACELESS APPEAL CENTRE, DELHI, DELHI

In the result, the appeal filed by the assessee is dismissed as barred by

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

condoning the delay. The delay cannot be condoned merely because the assessee's case calls for sympathy or merely out of benevolence

PRATHMIK KRASHI SAKH SAHKARI SAMITI PEEKLON,,VIDHISHA vs. ACIT, VIDHISHA

In the result, the appeal is dismissed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

delay and declined the condonation of delay in para 9 to 17 as under: “9. Condonation of delay - The condonation

PRATHMIK KRASHI SAKH SAHKARI SAMITI PEEKLON,VIDHISHA vs. ACIT, VIDHISHA

In the result, the appeal is dismissed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

delay and declined the condonation of delay in para 9 to 17 as under: “9. Condonation of delay - The condonation

ABDE ALI,INDORE vs. ITO BURHANPUR, BURHANPUR

In the result the “Impugned order” is set aside as and by

Bench: Shri B.M. Biyani & Shri Paresh M Joshi

condonation of delay first & then basis merits if need arises. If the delay upon examination of application of condonation of delay

ABDE ALI,INDORE vs. ITO , BURHANPUR

In the result the “Impugned order” is set aside as and by

Bench: Shri B.M. Biyani & Shri Paresh M Joshi

condonation of delay first & then basis merits if need arises. If the delay upon examination of application of condonation of delay

M/S KALINDI PLACE ,BHOPSL vs. ACIT CPC ,BANGLORE, BANGLORE

Bench: Shri Kul Bharatassessment Year: 2011-12

condonation of delay was filed not any ground of condonation of delay was taken. Further, in the written submission filed

KUSUM YADAV,INDORE vs. PCIT (1), INDORE

In the result, the appeal of the assessee bearing ITA No

Bench: Sh. Bagirath Mal Biyani & Sh. Udayan Das Gupta

condoning the delay; and (viii) Delay condonation application has to be decided on the parameters laid down for condoning the delay

SHRI DANDI SEWA ASHRAM,ONKARESHWAR vs. INCOME TAX OFFICER EXEMPTION , BHOPAL

Bench: Shri B.M. Biyani & Shri Paresh M Joshi

condone delay in filing Form 10B and the Commissioner (Appeal) had no power to condone such delay as per section

M P RAJYA POWERLOOM BUNKAR SAHAKARI SANGH MARYADIT,BURHANPUR vs. INCOME TAX OFFICER, BURHANPUR

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

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanimp Rajya Powerloom Bunkar Income Tax Officer Sakahari Sangh Maryadit Burhanpur Vs. Burhanpur (Appellant / Assessee) (Respondent/ Revenue) Pan: Aabam5938R Assessee By Shri Soumya Bumb, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 16.07.2024 Date Of Pronouncement 18.07.2024

delay in filing the return of income. He has further submitted that this grievance was raised before the CBDT and vide circular no.13 of 2023 dated 26.07.2023 the CBDT has directed the CCsIT/DGsIT to deal with the applications for condonation

GORELAL PARMAR,BHOPAL vs. ITO 2(5), BHOPAL

In the result appeal of the assessee is allowed for statistical

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanishri Gorelal Parmar, Ito 2(5), 8, Hoshangabad Road, Bhopal Arvind Vihar, Vs. Baghugliya, Bhopal (Appellant / Assessee) (Respondent/ Revenue) Pan: Bkxpp3183R Assessee By S/Shri Ashish Goyal & N.D. Patwa, Ars Revenue By Shri Ashish Porwal, Sr.Dr Date Of Hearing 25.07.2024 Date Of Pronouncement 26.07.2024 O R D E R

condonation of delay the CIT(A) has declined to condone the delay in filing the appeal. It is pertinent to note

M/S HOPE TEXTILES LTD.,INDORE vs. THE ACIT 5(1), INDORE

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

Bench: Shri Kul Bharat & Shri Manish Borad

condone the delay in deposit of balance amount of Rs. 10,55,762/-. This delay was condoned by CBDT vide

M/S HOPE TEXTILES LTD.,INDORE vs. THE ACIT 5(1), INDORE

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

Bench: Shri Kul Bharat & Shri Manish Borad

condone the delay in deposit of balance amount of Rs. 10,55,762/-. This delay was condoned by CBDT vide