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\nCourt considering an application under Section 5 of the Limitation Act\nmay also look into the prima

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

Appeal is allowed for statistical purpose

condone the delay. The\nCourt considering an application under Section 5 of the Limitation Act\nmay also look into the prima

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

delay Whilst considering applications for condonation of\ndelay under Section 5 of the I imitation Act, the Courts do\nnot

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

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

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 of 191 days in filing of appeal in this case is not condoned as no "sufficient cause is attributed as prescribed u/s. 249(3) of the Income Tax Act, 1961 for the appellant's failure to file the appeal within the stipulated period of limitation u/s.249(2) of the Income Tax Act, 1961 read with Section 5

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 of 191 days in filing of appeal in this case is not condoned as no "sufficient cause is attributed as prescribed u/s. 249(3) of the Income Tax Act, 1961 for the appellant's failure to file the appeal within the stipulated period of limitation u/s.249(2) of the Income Tax Act, 1961 read with Section 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

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.

section 80G(5) if the dominant\npurpose remains charitable, as clarified by CBDT Circular No.\n11/2008 dated 19.12.2008.\n6. That, the impugned order is non-speaking, lacks reasoned\nfindings, and does not reflect proper application of mind. It\nmechanically relies on percentages of revenue from sales without\nexamining the nature and purpose of such receipts OR their\napplication, rendering

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

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

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

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

condonation of delay is for Form No.10IC and\nu/s 115BAA of the Act in case of delay is for Form No.10ID\nin \"filing status” in part-A GEN of the form of return of\nincome ITR-6.\n(iii) The assessee was prevented by reasonable cause from\nfiling such form before the expiry of the time allowed and\nthe case

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 119 of the Act, hereby directs that the Chief Commissioners of Income· tax (CCs/T) / Directors General of income tax (DGsIT) are authorised to deal with such applications of condonation of delay pending before the Board, upon transfer of such applications by the Board, and decide such applications on merits, in accordance with the law. 5

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

5 months in filing the appeal before CIT(A). The CIT(A) has recorded the reasons as explained by the assessee in Form-35 at page No.12 of the impugned order as under: “Grounds/Reasons for Condonation of Delay: In this regard, the relevant portion Column 15 of the Form 35 filed by the Appellant on 03/10/2022 for Condonation of Delay

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

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

5 of 10 ABDE ALI ITA No. 647&648/Ind/2025 - A.Y.2017-18 came to know of about the impugned order when logged on to the portal. Upon logging in the said “impugned order” was found. It was submitted that delay has happened due to bonafide reason and sufficient cause is shown. The delay should be condoned. An application for 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

5 of 10 ABDE ALI ITA No. 647&648/Ind/2025 - A.Y.2017-18 came to know of about the impugned order when logged on to the portal. Upon logging in the said “impugned order” was found. It was submitted that delay has happened due to bonafide reason and sufficient cause is shown. The delay should be condoned. An application for condonation of delay