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

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

section 143(1) was issued on 20 December 2021;  Statutory appeal period expired on 19 January 2022; Statutory appeal period expired on 19 January 2022; Statutory appeal period expired on 19 January 2022;  The Appellant did not file appeal before the CIT(A) within The Appellant did not file appeal before the CIT(A) within The Appellant did not file

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

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

section 143(1) was issued on 20 December 2021;  Statutory appeal period expired on 19 January 2022; Statutory appeal period expired on 19 January 2022; Statutory appeal period expired on 19 January 2022;  The Appellant did not file appeal before the CIT(A) within The Appellant did not file appeal before the CIT(A) within The Appellant did not file

SHA HURGOWAN ANANDJI DESAI CHARITIES ,MUMBAI vs. DEPUTY DIRECTOR OF INCOME TAX, CPC , BENGULURU

In the result, the appeal of the assessee

Bench: Shri Om Prakash Kant () & Shri Sandeep Singh Karhail () Assessment Year: 2022-23 Sha Hurgowan Anandji Desai Dy. Director Of Income-Tax, Cpc Charities, Bengaluru, 18, Bhaskar Lane, Bhuleshwar, Vs. Income Tax Officer Exemption Mumbai-400002. Ward 2(3), 6Th Floor, Mtnl Te Building Pedder Road, Mumbai-400026. Pan No. Aaats 0405 R Appellant Respondent

19 or for any subsequent Assessment Years, the Pr. Chief Commissioners of Income the Pr. Chief Commissioners of Income-tax / Chief Commissioners of tax / Chief Commissioners of Income-tax are authorized to a tax are authorized to admit such applications of condonation of dmit such applications of condonation of delay under section

CAREGIVER SAATHI FOUNDATION,GOREGAON MUMBAI vs. DY.DIRECTOR OF INCOME TAX CPC BENGLURU, DY.DIRECTOR OF INCOME TAX CPC BENGLURU

In the result, the appeal of the assessee is allowed for In the result, the appeal of the assessee is allowed for In the result, the appeal of the assessee is allowed for statistical purposes

Bench: Shri Om Prakash Kant () & Shri Rahul Chaudhary () Assessment Year: 2022-23 Caregiver Saathi Foundation, Dy. Cit, Cpc 1703, Sienna Tower Wing-B, Lodha Bengluru-560100. Vs. Florenza, Western Express Highway N Ext, To Hub Mall, Goregaon, Mumbai-400063. Pan No. Aaicc 5644 B Appellant Respondent

Condonation of delay under Section 119(2)(b) of the Income- -tax Act, 1961 in filing of Form No. 9A and tax Act, 1961 in filing of Form No. 9A and Form No. 10 for Assessment Year 2018 Form No. 10 for Assessment Year 2018- 19

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

section unexplained cash credit Rs.8,12,16,818/- c) Disallowance of bonafide depreciation Rs.1,19,08,429/- d) Ad-hoc @25% disallowance of expenses Rs.4,70,54,434/-” 6. In this case, there is a delay of 499 days and CIT(A) has given the same reasoning as in a quantum appeal in Para 3.6 to 3.9 which reads

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

section unexplained cash credit Rs.8,12,16,818/- c) Disallowance of bonafide depreciation Rs.1,19,08,429/- d) Ad-hoc @25% disallowance of expenses Rs.4,70,54,434/-” 6. In this case, there is a delay of 499 days and CIT(A) has given the same reasoning as in a quantum appeal in Para 3.6 to 3.9 which reads

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 ()

section 119(2)(b) and a circular vide which powers to condone delay were delegated to CITs. In para 18,19

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.

Section 5 of the Limitation Act, 1963 does not lay down any standard or objective test. The test of “sufficient cause” is purely an individualistic test. It is not an objective test. Therefore, no two cases can be treated alike. The statute of Limitation has left the concept of “sufficient cause” delightfully undefined, thereby leaving to the Court a well

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.

Section 5 of the Limitation Act, 1963 does not lay down any standard or objective test. The test of “sufficient cause” is purely an individualistic test. It is not an objective test. Therefore, no two cases can be treated alike. The statute of Limitation has left the concept of “sufficient cause” delightfully undefined, thereby leaving to the Court a well

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.

Section 5 of the Limitation Act, 1963 does not lay down any standard or objective test. The test of “sufficient cause” is purely an individualistic test. It is not an objective test. Therefore, no two cases can be treated alike. The statute of Limitation has left the concept of “sufficient cause” delightfully undefined, thereby leaving to the Court a well

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)

19 February, 2020 Sub: Condonation of delay under section 119(2)(b) of the Income-tax Act, 1961 in filing

PALM COURT M PREMISES CO OPERATIVE SOCIETY LIMITED ,MUMBAI vs. ITO 41(3)(3), 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 stati...

Bench: Shri Om Prakash Kant () & Shri Rahul Chaudhary ()

19 is For ready reference, the request pertaining to A.Y. 2018 For ready reference, the request pertaining to A.Y. 2018 reproduced hereunder: reproduced hereunder: “REQUEST FOR CONDONATION OF DELAY REQUEST FOR CONDONATION OF DELAY REQUEST FOR CONDONATION OF DELAY IN THE MATTER OF PALM COURT "M" PREMISES CO- IN THE MATTER OF PALM COURT "M" PREMISES CO IN THE MATTER

PALM COURT M PREMISES CO OPERATIVE SOCIETY LIMITED ,MUMBAI vs. ITO 41(3)(3) , 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 stati...

Bench: Shri Om Prakash Kant () & Shri Rahul Chaudhary ()

19 is For ready reference, the request pertaining to A.Y. 2018 For ready reference, the request pertaining to A.Y. 2018 reproduced hereunder: reproduced hereunder: “REQUEST FOR CONDONATION OF DELAY REQUEST FOR CONDONATION OF DELAY REQUEST FOR CONDONATION OF DELAY IN THE MATTER OF PALM COURT "M" PREMISES CO- IN THE MATTER OF PALM COURT "M" PREMISES CO IN THE MATTER

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

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

19 and seven) 167 1TR 471 observed: "While deciding the prayer for condonation of delay, the Court ITA no.5073/Mum./2017 Reliance Industries Limited cannot ignore or give a go-by to the basic principle that the burden to prove the existence of sufficient cause Is always on the assessee and there is no presumption that the delay occasioned

OM SAWMI SMARAN DEVELOPERS P. LTD,MUMBAI vs. ITO 8(2)(4), MUMBAI

In the result, appeal filed by the assessee is allowed

Bench: Shri S. Rifaur Rahman, Hon'Ble & Ms Kavitha Rajagopal, Hon'Ble

condone the delay and admit the appeals for adjudication. 6. Since the issues raised in both these appeals are identical, therefore, for the sake of convenience, these appeals are clubbed, heard and disposed off by this consolidated order. We are taking Appeal in ITA.No. 6915/MUM/2017 for Assessment Year 2012-13 as a lead appeal. 7. Brief facts of the case

OM SAWMI SMARAN DEVELOPERS P. LTD,MUMBAI vs. ITO 8(2)(4), MUMBAI

In the result, appeal filed by the assessee is allowed

Bench: Shri S. Rifaur Rahman, Hon'Ble & Ms Kavitha Rajagopal, Hon'Ble

condone the delay and admit the appeals for adjudication. 6. Since the issues raised in both these appeals are identical, therefore, for the sake of convenience, these appeals are clubbed, heard and disposed off by this consolidated order. We are taking Appeal in ITA.No. 6915/MUM/2017 for Assessment Year 2012-13 as a lead appeal. 7. Brief facts of the case

SARNATH CO-OP HOUSING SOCIETY LTD,DESAI ROAD vs. CIT (APPEAL), PIRAMAL CHAMBER

In the result, all the appeals filed by the assessee are allowed\nfor statistical purposes in above terms

19(3)(1),\nMumbai.\n59-B, Sarnath Co-Operative Housing\nSociety Ltd, Bhulabhai Desai Road,\nBreach Candy, Mumbai-400 026\nPAN: AAAAS3230K\n(Appellant)\nAssessee Represented by\nDepartment Represented by\nDate of conclusion of Hearing\nDate of Pronouncement\n(Respondent)\nShri Pawan Choudhary, Ld. AR\nShri Aditya M. Rai (Sr. DR.)\n05.08.2025\n30.09.2025\nORDER\nPER RAJ KUMAR CHAUHAN