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

condone the delay. The matters are restored to the CIT(E) for fresh adjudication after giving the assessee an opportunity to be heard. A cost of Rs.2,500/- per case is imposed on the assessee.", "result": "Partly Allowed", "sections": [ "12AB", "80G", "253(5

SHREE SHANTANU VIDHYAPEETH SOCIETY ,INDORE, M.P. vs. THE INCOME TAX OFFICER, NFAC, DELHI, DELHI

Appeal is allowed for statistical purpose

section 253(5) of the Act empowers the ITAT to admit an appeal\nafter expiry of prescribed time, subject of course that the ITAT is satisfied\nthat there was “sufficient cause” for not presenting appeal within prescribed\ntime.\n\n15.\nFurther, in the landmark decision of Collector, Land Acquisition Vs\nMst. Katiji and others

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

Appeal is dismissed

delay was not credible, as there were contradictions in the timeline provided by the previous counsel and evidence suggested the assessee was also negligent. Citing previous judgments and the principle of sufficient cause, the Tribunal rejected the condonation application.", "result": "Dismissed", "sections": [ "143(3)", "271(1)(c)", "253(5

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

The appeal of the assessee is dismissed

condoned on ground of sufficient cause.\n4.4 We are of the view that delay of 3 years is abnormal and\nassessee has not shown reasonable cause.\n4.5 By virtue to section 253 of the Act an appeal against the\n"Impugned Order" u/s 263 of the Act lies before this Tribunal.\n[section 253(1)(c)]. By virtue of section

ANIL TURAKHIA,INDORE vs. ITO-5(1), INDORE, INDORE

Appeals are allowed for statistical purpose

condones delay and accordingly left\nit to the wisdom of bench. We have considered the explanation advanced by\nassessee and in absence of any contrary fact or material on record, the\nassessee is found to have a “sufficient cause" for delay in filing present\nappeals. We find that section 253(5

ANIL TURAKHIA,INDORE vs. ITO-5(1), INDORE, INDORE

Appeals are allowed for statistical purpose

condones delay and accordingly left\nit to the wisdom of bench. We have considered the explanation advanced by\nassessee and in absence of any contrary fact or material on record, the\nassessee is found to have a “sufficient cause" for delay in filing present\nappeals. We find that section 253(5

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

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

KUSUM GEORGE JACOB,BHOPAL vs. ITO - 2(1) BHOPAL, AAYKAR BHAWAN, HOSHANGABAD

Appeal is allowed for statistical purpose

condones delay and accordingly left it to the\nwisdom of bench. We have considered the explanation advanced by assessee\nand in absence of any contrary fact or material on record, the assessee is\nfound to have a \"sufficient cause\" for delay in filing present appeal. We find\nthat section 253(5

KALPANA NARWARE,BETUL vs. INCOME TAX OFFICER, BETUL

Appeal is allowed for statistical purpose

sections": [ "144", "69A", "271A", "271B", "271(1)(d)", "253", "249(3)", "253(5)" ], "issues": "Whether the delays in filing the present appeal and the first appeal before CIT(A) are condonable

MAHESH KUMAR JAIN,VIDISHA vs. ITO, VIDISHA

Appeal is allowed for statistical purpose

condoned the delay, citing \"sufficient cause\" and the principle of substantial justice over technicalities. The Tribunal found that the assessee's explanation for the delay was credible.", "result": "Allowed", "sections": [ "143(3)", "147", "253(5

SHRI KISHAN YADAV,INDORE vs. INCOME TAX OFFICER, INDORE

Appeal is allowed for statistical purpose

delay of 1,731 days should not be condoned. Ld. DR prayed to\ndismiss present appeal.\n5. We have considered submissions of both sides and perused the case\nrecord.\n6. Section 253(5

VAISHALI DEVELOPERS & BUILDERS,BHOPAL vs. ITO-1(2), BHOPAL

Appeal is allowed for statistical purpose

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniassessment Year : 2012-13 Vaishali Developers & Income-Tax Officer, Builders, 1(2), बनाम/ 240, M.P. Nagar Zone I, Bhopal Vs. Bhopal (Assessee/Appellant) (Revenue/Respondent) Pan : Aacfv7638P Assessee By Shri S.S. Deshpande, Ca & Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Final Hearing 08.04.2024 Date Of Pronouncement 30.04.2024

delay of 7 years & 104 days was not condoned by Bench. 5. We have considered rival contentions of both sides and perused the orders of lower-authorities as well as the material held on record to which our attention has been drawn. At first, we refer section 253

JWALA MAHILA SAMITI,121 AB SCHEME NO 54 ,VIJAY NAGAR INDORE vs. CIT EXEMPTION, BHOPAL

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

Bench: Shri B.M. Biyani\Nand\Nshri Paresh M Joshi\Nita No.578/Ind/2025\Njwala Mahila Samiti,\Nबनाम /\Ncit- Exemption,\N121 Ab Scheme No.54,\Nvs.\Nbhopal\Nvijay Nagar,\Nindore\N(Pan:Aabaj7364C)\N(Assessee/Appellant)\Nassessee By\N(Revenue/Respondent)\Ns/Shri\Npranay Goyal & S.N.\Ngoyal, Ars\Nrevenue By\Ndate Of Hearing\Nshri Anoop Singh, Cit-Dr\N10.11.2025\N14.11.2025\Ndate Of Pronouncement\Nआदेश / Order\Nper Paresh M Joshi, J.M:\Nthis Is An Appeal Filed By The Assessee Under Section 253 Of\Nthe Income Tax Act, 1961 (Hereinafter Referred To As The \"Act\" For\Nsake Of Brevity) Before This Tribunal. The Assessee Is Aggrieved By\Nthe Order Bearing Number\Nitba/Exm/F/Exm45/2024-\N25/1066565769(1) Dated 10.07.2024\Npassed By The Ld.\Ncit(Exemption) Whereby The Application Of The Assessee Filed In\Nthe Form 10Ab For The Grant Of Final Registration U/S 80G(5) Of\Nthe Act Is Rejected, Which Is Hereinafter Referred To As The\N\"Impugned Order\".\N2.\Nfactual Matrix\N2.1 That The Assessee Is A Duly Registered Society Vide\Nregistration No.03/27/03/16648/14 Dated 17.01.2014 Which Is\Nissued By The Society'S Registrar (Firms & Society'S, Indore\Ndivision, Indore). The Said Registration Certificate Is At Page 21 Of\Npaper Book Dated 17.09.2025 Filed By The Assessee Society.\N2.2 The Aims & Object Of The Assessee Society Are At Page-22\Nof The Paper Book Dated 17.09.2025 Which Is Reproduced By Us\Nbelow:\Njwala Mahila Samiti\Nita No.578/Ind/2025\Npage 22\Nप्रारूप क्र. 1\Nसमितियों के पंजीयन हेतु ज्ञापनपत्र\Nदेखिये नियम - 3\Npage 22\N1.\Nसंस्था का नाम\Nज्याला महिला समिति\Nसहायक पंजीयना\N2.\Nसंस्था का कार्यालय\N121-Ab. स्कीम नं.

253 of\nthe Income Tax Act, 1961 (hereinafter referred to as the \"Act\" for\nsake of brevity) before this Tribunal. The assessee is aggrieved by\nthe order bearing Number\nITBA/EXM/F/EXM45/2024-\n25/1066565769(1) dated 10.07.2024\npassed by the Ld.\nCIT(Exemption) whereby the application of the assessee filed in\nthe Form 10AB for the grant of final registration u/s 80G(5

ANIL TURAKHIA,INDORE vs. ITO-5(1), INDORE, INDORE

Appeals are allowed for statistical purpose

condones delay and accordingly left\nit to the wisdom of bench. We have considered the explanation advanced by\nassessee and in absence of any contrary fact or material on record, the\nassessee is found to have a “sufficient cause" for delay in filing present\nappeals. We find that section 253(5

KISHORE SEWANI,BHOPAL vs. ITO-1(4), BHOPAL

Appeals are allowed for statistical\npurposes

condonation of delay. We have considered the explanation\nadvanced by assessee and in absence of any contrary fact or material on\nrecord, the assessee is found to have a “sufficient cause” for delay in filing\npresent appeal. We find that section 253(5

PITAMBER WADHWANI,INDORE vs. DCIT-1(1), INDORE, INDORE

Appeal is allowed for statistical purpose

Bench: Ms. Suchitra R. Kamble & Shri B.M. Biyaniassessment Year:2017-18 Pitamber Wadhwani, Dcit-1(1) 101, Saakaar Kunj, 3 Indore बनाम/ Shanti Nagar, Vs. Indore (Assessee/Appellant) (Revenue/Respondent) Pan: Aacpw6714B Assessee By Shri Sandeep Garg, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 11.12.2025 Date Of Pronouncement 23.12.2025

condones delay and accordingly left it to the wisdom of bench. We have considered the explanation advanced by assessee and in absence of any contrary fact or material on record, the assessee is found to have a “sufficient cause” for delay in filing present appeal. We find that section 253(5

ANIL TURAKHIA,INDORE vs. ITO-5(1), INDORE, INDORE

Appeals are allowed for statistical purpose

condones delay and accordingly left\nit to the wisdom of bench. We have considered the explanation advanced by\nassessee and in absence of any contrary fact or material on record, the\nassessee is found to have a “sufficient cause" for delay in filing present\nappeals. We find that section 253(5