NAUSHAD ALI ABDUL HAQ SHAIKH,MUMBAI vs. INCOME TAX OFFICER 42(2)(4), MUMBAI

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal ()

section 5 if there is no sufficient cause or cogent ground for the condonation of there is no sufficient cause or cogent ground for the condonation of there is no sufficient cause or cogent ground for the condonation of delay. In the present set of appeals the appellant assessee has delay. In the present set of appeals the appellant assessee

NAUSHAD ALI ABDUL HAQ SHAIK,MUMBAI vs. INCOME TAX OFFICER 42(2)(4), MUMBAI

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal ()

section 5 if there is no sufficient cause or cogent ground for the condonation of there is no sufficient cause or cogent ground for the condonation of there is no sufficient cause or cogent ground for the condonation of delay. In the present set of appeals the appellant assessee has delay. In the present set of appeals the appellant assessee

ARTI SHAILEN TOPIWALA,ANDHERI WEST, MUMBAI vs. ITO, WARD 34(1)(1), MUMBAI, BKC, BANDRA EAST, MUMBAI

In the result both the appeals of the assessee are allowed for In the result both the appeals of the assessee are allowed for In the result both the appeals of the assessee are allowed for statisti...

Bench: Shri Sandeep Gosain () & Om Prakash Kant () Ita No. 4383 & 4384/Mum/2025 Assessment Year: 2013-14 Arti Shailen Topiwala Ito, Ward 34(1)(1), Mumbai B-701, Parimal Apartment, C.D. Income Tax Appellate Barfiwala Road, Andheri West, Vs. Tribunal, Mumbai- 400058 Mumbai- 400020 Pan No. Aacpt 3505 D Appellant Respondent

condoned d. Ld. counsel alternatively submitted that Ld. . Ld. counsel alternatively submitted that Ld. CIT(A) has not decided the issue on merit CIT(A) has not decided the issue on merit and therefore appeal and therefore appeal should be sent back to him should be sent back to him. He alternatively also submitted that . He alternatively also submitted that

ARTI SHAILEN TOPIWALA,ANDHERI WEST, MUMBAI vs. ITO, WARD 34(1)(1), MUMBAI, BKC, BANDRA EAST, MUMBAI

In the result both the appeals of the assessee are allowed for In the result both the appeals of the assessee are allowed for In the result both the appeals of the assessee are allowed for statisti...

Bench: Shri Sandeep Gosain () & Om Prakash Kant () Ita No. 4383 & 4384/Mum/2025 Assessment Year: 2013-14 Arti Shailen Topiwala Ito, Ward 34(1)(1), Mumbai B-701, Parimal Apartment, C.D. Income Tax Appellate Barfiwala Road, Andheri West, Vs. Tribunal, Mumbai- 400058 Mumbai- 400020 Pan No. Aacpt 3505 D Appellant Respondent

condoned d. Ld. counsel alternatively submitted that Ld. . Ld. counsel alternatively submitted that Ld. CIT(A) has not decided the issue on merit CIT(A) has not decided the issue on merit and therefore appeal and therefore appeal should be sent back to him should be sent back to him. He alternatively also submitted that . He alternatively also submitted that

NOBEL BIOCARE INDIA PRIVATE LIMITED ,MUMBAI vs. ACIT, CIRCLE 15(2)(1), MUMBAI

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal ()

13. Therefore, no adverse inference can be drawn against the assessee for having offered the amount to tax at that stage. To deny assessee for having offered the amount to tax at that stage. To assessee for having offered the amount to tax at that stage. To Nobel Biocare India Pvt. Ltd. Nobel Biocare India Pvt. Ltd. No. 6880 & 6881/MUM/2025

NOBEL BIOCARE INDIA PRIVATE LIMITED ,MUMBAI vs. ACIT, 15(2)(1), MUMBAI

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal ()

13. Therefore, no adverse inference can be drawn against the assessee for having offered the amount to tax at that stage. To deny assessee for having offered the amount to tax at that stage. To assessee for having offered the amount to tax at that stage. To Nobel Biocare India Pvt. Ltd. Nobel Biocare India Pvt. Ltd. No. 6880 & 6881/MUM/2025

SHREE SWAMI SAMARTH TRADING CO. P. LTD,MUMBAI vs. CIT (A)-13, MUMBAI

In the result, both the appeals of assessee are dismissed

Bench: Sri Mahavir Singh, Jm & Sri Rajesh Kumar, Am

8 of 18 ITA No.3551 & 3552/Mum/2015 Shree Swami Samarth Trading Pvt. Ltd.; (A.Y:2009-10) exercised duly informed by reasons and that whims or fancies, prejudices or predilections cannot and should not form the basis of exercising the discretionary powers to condone delay. In the case of Oriental Aroma Chemical Industries Limited Vs. Gujarat Industrial Development Corporation

SHREE SWAMI SAMARTH TRADING CO. LT,MUMBAI vs. CIT (A)-13, MUMBAI

In the result, both the appeals of assessee are dismissed

Bench: Sri Mahavir Singh, Jm & Sri Rajesh Kumar, Am

8 of 18 ITA No.3551 & 3552/Mum/2015 Shree Swami Samarth Trading Pvt. Ltd.; (A.Y:2009-10) exercised duly informed by reasons and that whims or fancies, prejudices or predilections cannot and should not form the basis of exercising the discretionary powers to condone delay. In the case of Oriental Aroma Chemical Industries Limited Vs. Gujarat Industrial Development Corporation

THE SONMRUG CO-OPERATIVE HSG SOCIETY LIMITED,PEDDER ROAD vs. CIT(APPEAL), MUMBAI

In the result the appeal is dismissed in limine

Bench: Hon’Ble Shri Sandeep Gosain & Hon’Ble Shri Prabhash Shankarwith With With Sonmrug Co-Operative Vs. Cit(A) Housing Society Ltd Kautilya Bhavan 62Cc Sunita Apartment Mumbai, Pedder Road, Behind Mount Mumbai - 400012 Unique, Mumbai - 400036 Pan/Gir No. Aabat0916G (Applicant) (Respondent) Assessee By Shri Pawan Choudhary Revenue By Shri Harendra Verma, Sr. Dr Date Of Hearing 16.02.2026 Date Of Pronouncement 19.02.2026 आदेश / Order Per Sandeep Gosain, Jm: Firstly, We Shall Take Ita No. 2794/Mum/2025, A.Y 2012-13 As Lead Case & Facts Narrated Therein.

condoned, the highest that can happen is that a cause would be decided on merits after hearing the parties. iii. 'Every day's delay must be explained does not mean that a pedantic approach should be made. Why not every hour's delay, every second's delay? 13 Sonmrug Co-operative Housing Society Ltd The doctrine must be applied

THE SONMRUG CO-OPERATIVE HSG SOCIETY LIMITED,PEDDER ROAD vs. CIT(APPEAL), MUMBAI

In the result the appeal is dismissed in limine

Bench: Hon’Ble Shri Sandeep Gosain & Hon’Ble Shri Prabhash Shankarwith With With Sonmrug Co-Operative Vs. Cit(A) Housing Society Ltd Kautilya Bhavan 62Cc Sunita Apartment Mumbai, Pedder Road, Behind Mount Mumbai - 400012 Unique, Mumbai - 400036 Pan/Gir No. Aabat0916G (Applicant) (Respondent) Assessee By Shri Pawan Choudhary Revenue By Shri Harendra Verma, Sr. Dr Date Of Hearing 16.02.2026 Date Of Pronouncement 19.02.2026 आदेश / Order Per Sandeep Gosain, Jm: Firstly, We Shall Take Ita No. 2794/Mum/2025, A.Y 2012-13 As Lead Case & Facts Narrated Therein.

condoned, the highest that can happen is that a cause would be decided on merits after hearing the parties. iii. 'Every day's delay must be explained does not mean that a pedantic approach should be made. Why not every hour's delay, every second's delay? 13 Sonmrug Co-operative Housing Society Ltd The doctrine must be applied

SONMRUG CO-OPERATIVE HOUSING SOCIETY LTD,PEDDER ROAD vs. CIT(APPEAL), MUMBAI

In the result the appeal is dismissed in limine

Bench: Hon’Ble Shri Sandeep Gosain & Hon’Ble Shri Prabhash Shankarwith With With Sonmrug Co-Operative Vs. Cit(A) Housing Society Ltd Kautilya Bhavan 62Cc Sunita Apartment Mumbai, Pedder Road, Behind Mount Mumbai - 400012 Unique, Mumbai - 400036 Pan/Gir No. Aabat0916G (Applicant) (Respondent) Assessee By Shri Pawan Choudhary Revenue By Shri Harendra Verma, Sr. Dr Date Of Hearing 16.02.2026 Date Of Pronouncement 19.02.2026 आदेश / Order Per Sandeep Gosain, Jm: Firstly, We Shall Take Ita No. 2794/Mum/2025, A.Y 2012-13 As Lead Case & Facts Narrated Therein.

condoned, the highest that can happen is that a cause would be decided on merits after hearing the parties. iii. 'Every day's delay must be explained does not mean that a pedantic approach should be made. Why not every hour's delay, every second's delay? 13 Sonmrug Co-operative Housing Society Ltd The doctrine must be applied

GETINGE MEDICAL INDIA PRIVATE LIMITED ,MUMBAI vs. DCIT 2(2)(1), MUMBAI MAHARASHTRA

In the result, appeal filed by the assessee stands partly allowed

Bench: Smt. Beena Pillai () & Shri Girish Agrawal ()

condonation of delay only) can not make a similar application before Hon'ble Bench. Hence even on this ground, it is humbly prayed that the appeal of the assessee may be dismissed. 6. The current appeal of the assessee is against the order under section 143(3) r.w.s. 144C(13) r.w.s. 1443 of the Act, dated 23- 9 Getinge Medical

SILVER SAND COOP HOUSING SOC LTD.,,MUMBAI vs. ACIT, CPC, BANGALORE

In the result, appeal filed by the assessee is allowed

Bench: Shri Vikas Awasthy, Hon’Ble & Shri S. Rifaur Rahman, Hon'Blebuilding No. 12, Silver Sands Chs Ltd., Bangalore Post Bag No. 2 S.V. Road, Piramal Nagar Electronic City, Post Office Goregaon (W), Mumbai - 400062 Bangalore - 560100 Pan: Aadas5600G (Appellant) (Respondent)

condone the delay in filing the appeal before Ld.CIT(A) in the interest of natural justice. Accordingly, Ground No.1 raised by the assessee is allowed. 8. Coming to the merits of the case, Ld. AR brought to our notice the relevant facts on record and submitted that assessee Society has made investments as per the statutory requirements governing the Society

BALMOHAN VIDYAMANDIR TRUST,MUMBAI vs. ITO (E) I(1), MUMBAI

In the result, both the appeals filed by the assessee are allowed for statistical purposes

Bench: Shri R.C.Sharma & Shri Pawan Singhassessment Year: 2008-09 Balmohan Vidyamandir Trust, Ito (Exemption)-1 (1), 42, 59-65, Shivaji Park, Dadar, Mumbai. Vs. Mumbai 400028 Pan: Aaatb0099C (Appellant) (Respondent) Assessment Year: 2009-10 Balmohan Vidyamandir Trust, Ito (Exemption)-1 (1), 42, 59-65, Shivaji Park, Dadar, Mumbai. Vs. Mumbai 400028 Pan: Aaatb0099C (Appellant) (Respondent)

delay in filing of appeal is condoned. 2. In the present appeal, one more application for intervener is filed by Shri Girish Rege. In the application the applicant contended that he is not opposing the relief prayed in the appeal, as the Trustees in majority have made certain statement before authorities below to justify the claim of relief by making

FRANSALIAN SOCIETY NALLASOPARA,VASAI THANE vs. INCOME TAX OFFICER EXEMPTION WARD - 1(3), MUMBAI, MUMBAI

The appeal of the appellant is dismissed

Bench: Shri Narender Kumar Choudhry (Jm) & Shri Omkareshwar Chidara (Am)

8. Again CBDT vide Circular No.16 of 2022 dated 19/07/2022 has extended the period of delay to condone beyond 365 days upto three years in filing of Form 10B for A.Y.2018-19 after subsequent years, and the powers were given to the Pr. Chief Commissioner and Chief Commissioner to condone the delay and decide on merits. Thus, the statute has given

SHREE SWAMY SAMARTH PRASSANA OSHIWARA (E) UNITS CHS LTD,MUMBAI vs. INCOME TAX OFFICER 25(1)(3), MUMBAI

In the result, the appeal filed by the assessee is allowed for In the result, the appeal filed by the assessee is allowed for In the result, the appeal filed by the assessee is allowed for statisti...

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 2013-14 Shree Swamy Samarth, Ito-25(1)(3), Prassana Oshiwara (E) Unit C-10, Room No. 404, 4Th 3 Chs Ltd. Vs. Floor, Pratyakshakar Oshiwara (E) Unit 3 Chs Bhavan, Bkc, Ltd., Plot No. 1/41, Deep Mumbai-400051. Tower, New Link Road, Near Millat Nagar, Andheri (West) Mumbai-400053. Pan No. Aacas 7886 B Appellant Respondent Assessee By : Mr. Tarun Ghia Revenue By : Mr. A.N. Bhalekar, Cit-Dr : Date Of Hearing 10/05/2023 : Date Of Pronouncement 22/05/2023 Order

8. On facts and in circumstances of the case and in law, Ld. . On facts and in circumstances of the case and in law, Ld. . On facts and in circumstances of the case and in law, Ld. CIT -A having availed the audited financial statements of A having availed the audited financial statements of A having availed the audited financial

AJAY PARASMAL KOTHARI,MUMBAI vs. ITO-30(1)(1), MUMBAI

In the result, appeal of the assessee is partly allowed, as above

Bench: Shri Kuldip Singh, Hon'Ble & Shri S. Rifaur Rahman, Hon'Bleajay Parasmal Kothari V. Income Tax Officer –30(1)(1) 202, Prateek Apartment Bandra Kurla Complex Main Mamlatdarwadi Road Bandra (E), Mumbai -400051 Mumbai - 400064 Pan: Aacpk4073B (Appellant) (Respondent) Assessee Represented By : Shri Ashwin Chhag Department Represented By : Shri Ashish Kumar Deharia

condone the delay with such delay. 6. Brief facts of the case are, assessee filed its return of income for the A.Y. 2013-14 on 27.03.2013 declaring total income of ₹.16,90,830/-. The return was processed u/s. 143(1) of Income-tax Act, 1961 (in short “Act”). The case was selected for scrutiny under CASS and notices

RELIANCE INDUSTRIES LTD,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX LARGE TAXPAYER UNIT, MUMBAI

Bench: Shri B.R.Baskaran & Shri Sandeep Gosainreliance Industries Ltd. Maker Chambers, Iv, 3Rd Floor, 222,Nariman Point, ……………. Appellant Mumbai-400021 Pan-Aaacr5055K V/S

8. After considering the facts of the present case, we find that the moot question to be adjudicated is with respect to condonation of delay. Broadly, we are of the view, that the Courts and the quasi-judicial bodies are empowered to condone the delay, if a litigant satisfies the Courts that there was sufficient reason for availing the remedy

NATIONAL WELFARE FOUNDATION ,MUMBAI vs. ITO EXEMPTION WARD 2(1), MUMBAI

In the result, Assessee’s appeal is allowed for statistical purposes

Bench: Shri Narender Kumar Choudhry & Shri Omkareshwar Chidaraassessment Year: 2011-12

8 SCC-321, the Hon'ble SC had enunciated certain principles in which are applicable while considering applications for condonation of delay under Section 5 which may be summarized as follows The words "sufficient cause", as appearing in Section 5 of Limitation Act, should receive a liberal construction when the delay is not on account of any dilatory tactics, want