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

Appeal is allowed for statistical purpose

condonation\nof delay in seeking registration was not available.\"\n\nThis clearly goes to prove that the first proviso to section\n12A(2) was brought in the statute only as a retrospective\neffect with a view not to affect genuine charitable trusts\nand societies carrying on genuine charitable objects in the\nearlier years and substantive conditions stipulated\nin section

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

Appeal is dismissed

6)\nThe appellant\nThe respondent\nCIT\nCIT(A)\nDepartmental Representative\nGuard File\nSd/-\n(B.M. BIYANI)\nACCOUNTANT MEMBER\nBy order\nSr. Private Secretary\nIncome Tax Appellate Tribunal\nIndore Bench, Indore\nPage 22 of 22", "summary": { "facts": "The assessee filed an appeal after a significant delay of approximately 7 years and 14 days. The delay was attributed to the negligence

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

6 years & 83 days 7 years in other case. He described these delays as “inordinate long delays”. He submitted that the law mandates filing of appeal within a prescribed period only and even one day delay is objectionable. He submitted that small delay of a few days or even a few months can be condoned on sufficient cause being shown

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

6 years & 83 days 7 years in other case. He described these delays as “inordinate long delays”. He submitted that the law mandates filing of appeal within a prescribed period only and even one day delay is objectionable. He submitted that small delay of a few days or even a few months can be condoned on sufficient cause being shown

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

condone the delay in Registration of the Trust. However, the CBDT has extended the above time limits by invoking section 119 of the Act by issuing circular No. 8 of 2022, dated 31-03- 2022 extending the time limit upto 30th September, 2022. It is thereafter by circular No. 6

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

The appeal of the assessee is dismissed

6) Guard File\nBy order\nSenior Private Secretary\nIncome Tax Appellate Tribunal\nIndore Bench, Indore", "summary": { "facts": "The assessee filed an appeal against the order passed by the Pr. CIT under section 263 of the Income Tax Act, 1961. The appeal was filed with a significant delay of 3 years beyond the prescribed time limit.", "held": "The Tribunal held that

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

Appeals are allowed for statistical purpose

condone delay, admit appeal and proceed with hearing.\nPage 6 of 9\nAnil Turakhia\nITA Nos.593 to 596/Ind/2025-\nAYs: 2013-14 & 2014-15\n5. Ld. AR next submitted that the section

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

Appeal is allowed for statistical purpose

condone the delay and also remand this matter back\nto the file of CIT(A) for adjudication afresh in accordance with section 250(6

ITO(EXEMPTION), INDORE vs. AROGYA SEVA MANDAL, BURHANPUR MADHYA PRADESH

Appeal is dismissed

condone such delays.", "result": "Dismissed", "sections": [ "143(1)", "11", "12", "11/12", "139(1)", "12AB", "12A", "119(2)(b)" ], "issues": "Whether a delay of 6

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

Appeals are allowed for statistical purpose

condone delay, admit appeal and proceed with hearing.\nPage 6 of 9\nAnil Turakhia\nITA Nos.593 to 596/Ind/2025-\nAYs: 2013-14 & 2014-15\n5.\nLd. AR next submitted that the section

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

6. The appellant carves leave to add, amend or modify any of the grounds of appeal 3. At the time of hearing the Ld. AR of the assessee has submitted that CIT(A) has dismissed the appeal of the assessee as not maintainable being barred by limitation without giving an opportunity to the assessee to explain the cause of 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

6. The appellant carves leave to add, amend or modify any of the grounds of appeal 3. At the time of hearing the Ld. AR of the assessee has submitted that CIT(A) has dismissed the appeal of the assessee as not maintainable being barred by limitation without giving an opportunity to the assessee to explain the cause of delay

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

Appeals are allowed for statistical purpose

condone delay, admit appeal and proceed with hearing.\nPage 6 of 9\nAnil Turakhia\nITA Nos.593 to 596/Ind/2025-\nAYs: 2013-14 & 2014-15\n5.\nLd. AR next submitted that the 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

6. In the context of para·5 above, the CCslT/DGsIT while deciding such applications for condonation of delay in furnishing return of income, shall satisfy themselves that the applicant's case is a fit case for condonation under the existing provisions of the Act. The CCslT/DGsIT shall examine the following while deciding such applications – (i) the delay in furnishing

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

condone the delay. The appeal is admitted and taken up for hearing. 3.2 In so far as merits of the case are concerned it was submitted that the impugned assessment order is under section 144 of the Act. There was only apart compliance on 03.12.2021 which was covid period. ROI was not filed in response to notice dated 31.03.2021 within

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

condone the delay. The appeal is admitted and taken up for hearing. 3.2 In so far as merits of the case are concerned it was submitted that the impugned assessment order is under section 144 of the Act. There was only apart compliance on 03.12.2021 which was covid period. ROI was not filed in response to notice dated 31.03.2021 within

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

6) Guard File\nBy order\nSr. Private Secretary\nIncome Tax Appellate Tribunal\nIndore Bench, Indore\nPage 8 of 8", "summary": {"facts": "The assessee's appeal was dismissed by the CIT(A) for being barred by limitation, as the delay in filing could not be condoned. The assessee claimed that their authorized representative failed to file the appeal on time

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

Section 249(2) of the Income Tax Act, 1961.” 5.2 Thus due to the reasons of not filing the application for condonation of delay the CIT(A) has declined to condone the delay in filing the appeal. It is pertinent to note that CIT(A) has not issued any notice to the assessee much less a show cause notice before