GOKULAM SEVA NYAS,1 RESHAM KENDRA ,GRAM KHAJURIYA SANWERC vs. CIT EXEMPTION BHOPAL, ROOM NO:201,II FLOOR, REAC, BHOPAL, REAC, BHOPAL

Appeals are allowed for statistical purpose

2 SCC 387\nwherein the guiding principles for condonation of delay were laid down. He\nsubmitted that the assessee's present case satisfies the principles set out by\nHon'ble Supreme Court. He also referred a recent judgement of Hon'ble\nSupreme Court dated 21.03.2025 titled Inder Singh Vs. The State of\nMadhya Pradesh, Special Leave Petition (Civil

GOKULAM SEVA NYAS,1 RESHAM KENDRA ,GRAM KHAJURIYA SANWER vs. CIT EXEMPTION BHOPAL, ROOM NO:201,II FLOOR, REAC, BHOPAL, REAC, BHOPAL

Appeals are allowed for statistical purpose

2 SCC 387\nwherein the guiding principles for condonation of delay were laid down. He\nsubmitted that the assessee's present case satisfies the principles set out by\nHon'ble Supreme Court. He also referred a recent judgement of Hon'ble\nSupreme Court dated 21.03.2025 titled Inder Singh Vs. The State of\nMadhya Pradesh, Special Leave Petition (Civil

C.I. FINLEASE PRIVATE LIMITED,BHOPAL vs. DCIT-1(1), BHOPAL

Appeal is dismissed

section 253(5) of the Act which empowers the\nITAT to admit an appeal after expiry of prescribed time, if there is a “sufficient\ncause" for not presenting appeal within prescribed time. We are also conscious of\nthe landmark judgement of Hon'ble Supreme Court in Collector, Land\nAcquisition Vs Mst. Katiji and others 1987 AIR 1353, 1987 2

INCOME TAX OFFICER-1(2), INDORE, INDORE vs. DIVINE INFRACREATION AND TRADING PRIVATE LIMITED, MUMBAI

Accordingly quash the assessment-order made by AO.\nThe assessee's ground is allowed

delayed return, the same cannot be\ncalled to be a non-est return in law.\n8. Having heard the rival submissions and from a careful perusal of\nthe orders of the lower authorities, we find that undisputedly the\nreturn was not filed by the assessee within the time prescribed\nunder section 148 of the Act. But for that reason

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

2 SCC 387 that whenever substantial justice and technical considerations are opposed to each other, the cause of substantial justice must be preferred by adopting a justice-oriented approach. Thus, taking into account the provision of section 253(5) and the decision of Hon’ble Supreme Court, we take a judicious view, condone delay

AKSHAY ACADEMY,INDORE, M.P. vs. THE INCOME TAX OFFICER, NFAC, DELHI, THE INCOME TAX OFFICER, NFAC, DELHI

In the result, the appeal of the assessee is allowed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniakshay Academy Ito, Nfac 32 Kaimaidan Road, Delhi Khasgi Gagicha Vs. Indore (Appellant / Assessee) (Respondent/ Revenue) Pan: Aadta8987B Assessee By Shri S.N. Agrawal, Ar Revenue By Shri Ram Kumar Yadav, Cit- Dr Date Of Hearing 06.08.2024 Date Of Pronouncement 20.08.2024

condonation of delay in seeking registration was not available." This clearly goes to prove that the first proviso to section 12A(2

SAQUIB AHMED,PIPARIYA vs. PRINCIPAL COMMISSIONER OF INCOME TAX-1, BHOPAL, BHOPAL

The appeal of the assessee is dismissed

2)", "142(1)" ], "issues": "Whether the delay in filing the appeal against the order under section 263 of the Income Tax Act, 1961, is condonable

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

section 253(5) of the Act which empowers the ITAT to admit an appeal after expiry of prescribed time, if there is a “sufficient cause” for not presenting appeal within prescribed time. We are also conscious of the landmark judgement of Hon’ble Supreme Court in Collector, Land Acquisition Vs Mst. Katiji and others 1987 AIR 1353, 1987 2

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

section 253(5) of the Act which empowers the ITAT to admit an appeal after expiry of prescribed time, if there is a “sufficient cause” for not presenting appeal within prescribed time. We are also conscious of the landmark judgement of Hon’ble Supreme Court in Collector, Land Acquisition Vs Mst. Katiji and others 1987 AIR 1353, 1987 2

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

section 80AC approach the CBDT for condonation of delay in furnishing the return of income. The CBDT has considered the matter/grievance of the assesses and directed the CCsIT/DGsIT to consider the applications for condonation of delay in para 2

SANJANA CLOTHINGS PRIVATE LIMITED,INDORE vs. AID, CPC BENGALURU, BENGALURU

In the result appeal of the assesse is allowed for statistical\npurpose

section 119(2)(b) of the Act, hereby authorizes:\na) the Pr. Commissioners of Income Tax (,Pr. CsIT')/\nCommissioners of Income Tax ('CsIT') to admit and deal\nwith the applications for condonation of delay

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

In the result the \"Impugned order\" is set aside as and by\nway of remand back to the file of the Ld

condone delay in filing\nForm 10B and the Commissioner (Appeal) had no power to\ncondone such delay as per section 119(2

AARAMBH FOUNDATION,INDORE vs. THE CIT EXEMPTION, BYHOPAL

In the result, appeal of the assessee is allowed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniaarambh Foundation Cit-(Exemption) 220 Saket Nagar Bhopal Saket Nagar Vs. Indore (Appellant / Assessee) (Respondent/ Revenue) Pan: Aabaa 0609F Assessee By Shri Kunal Agrawal Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 12.12.2023 Date Of Pronouncement 04.01.2024

delay of 93 days in filing the appeal is condoned. The assessee has raised following grounds of appeal: “1. The Ld. CIT grossly erred in issuing order rejecting application for registration under section 12AB of the Act. 2

INDORE PRAGATISHIL SAHAKARI SAKH SANSTHA MARYADIT,INDORE vs. NFAC, DELHI, INDORE

Appeal stand allowed

Bench: Shri Vijay Pal Rao & Shri Manish Boradassessment Year: 2018-19 Indore Pragatishil Income Tax Department, Sahakari Sakh Sanstha Nfa, बनाम/ Maryadit, Delhi Vs. Indore. (Assessee / Appellant) (Revenue / Respondent) Pan: Aaaai3124L Assessee By Shri S.S.Deshpande, Ca Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 02.01.2024 Date Of Pronouncement 10.01.2024

condone the delay and admit the appeal for adjudication on merit. 4. The assessee has filed this appeal on following grounds: “(1) The Ld. CIT(A) NFAC has erred in upholding the addition of Rs. 10,38,997/- being interest received on fixed deposit on the bank as income from other sources. (2) It was proved before

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

2) of the Income Tax Act, 1961 read with Section 5 of Limitation Act, 1963. Under Section 5 of the 1963 Act, the courts are empowered to condone the delay

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

2) of the Income Tax Act, 1961 read with Section 5 of Limitation Act, 1963. Under Section 5 of the 1963 Act, the courts are empowered to condone the delay

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

In the result appeal of the assessee is allowed for statistical\npurpose

2. In this case as per the facts recorded in the Form 35 the order dated\n28.12.2019 was received by the appellant on 28.12.2019. As such the\nappeal filed by the appellant on 29.12.2021 is a delayed appeal. The\nappeal is not filed in time and the appellant, along with Form 35, filed a\nletter seeking condonation of delay which

M/S. M. P. COUNCIL FOR VOCATIONAL EDUCATION & TRAINING BHOPAL,BHOPAL vs. THE CIT (EXEMPYION) BHOPAL, BHOPAL

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

condonation of delay in seeking registration was not available." This clearly goes to prove that the first proviso to section 12A(2