JAN SEVA MANDAL ,MUMBAI vs. INCOME TAX OFFICER EXEMPTION WARD -1(4), 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: 2023-24 Jan Seva Mandal, Central Processing Centre Income Vinayalaya, Mahakali Caves Tax Deparment, Bengaluru, Vs. Road, Andheri (East), Income Tax Officer Exemption Mumbai-400093. Ward 1(4), Mumbai. 6Th Floor, Mtnl Te Building, Pedder Road, Mumbai-400026. Pan No. Aaatj 4868 K Appellant Respondent

4. The delegation of powers, as per para 1.1 & 1.2 of this The delegation of powers, as per para 1.1 & 1.2 of this The delegation of powers, as per para 1.1 & 1.2 of this Circular shall cover Circular shall cover all such applications for condonation of delay all such applications for condonation of delay under section

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

4. We have given consideration to the rival submissions. The law We have given consideration to the rival submissions. The law We have given consideration to the rival submissions. The law on condonation of delay is well settled that length of delay is not on condonation of delay is well settled that length of delay is not on condonation

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

4. We have given consideration to the rival submissions. The law We have given consideration to the rival submissions. The law We have given consideration to the rival submissions. The law on condonation of delay is well settled that length of delay is not on condonation of delay is well settled that length of delay is not on condonation

SMT SHRISHTI GUPTA,MUMBAI vs. ITO 34(3)(5), MUMBAI

In the result, the appeal

Bench: Shri Om Prakash Kant () & Shri Rahul Chaudhary () Assessment Year: 2012-13 Smt. Shrishti Gupta, Ito34(3)(5) 301, Swati Building, North Kautilya Bhavan, Bkc, Vs. Avenue Santa Cruz (W), Mumbai-400051. Mumbai-400054. Pan No. Alapd 2228 A Appellant Respondent

4) The Ld CIT(A) erred in wrongly confirming sale of shares as shares as unexplained investment u/s 69 of the Act. unexplained investment u/s 69 of the Act. PRAYERS. 1) Delay in filing of appeal be condoned. 1) Delay in filing of appeal be condoned. 2) Addition of Rs 5.06.747 made u/s 69 of the Act be deleted

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

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

section 250 of the Income-tax Act, 1961 ('IT Act'). 1961 ('IT Act'). The Appellant prays that the delay in filing the app The Appellant prays that the delay in filing the appeal may kindly eal may kindly be condoned. 2. Ground no. 2: 2. Ground no. 2: On the facts and in the circumstances of the case

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

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

section 250 of the Income-tax Act, 1961 ('IT Act'). 1961 ('IT Act'). The Appellant prays that the delay in filing the app The Appellant prays that the delay in filing the appeal may kindly eal may kindly be condoned. 2. Ground no. 2: 2. Ground no. 2: On the facts and in the circumstances of the case

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

delay may kindly be condoned and the benefits of Section 11 be granted to the condoned and the benefits of Section 11 be granted to the condoned and the benefits of Section 11 be granted to the Appellant. Appellant. 4

FIRST GLOBAL STOCKBROKING PVT LTD,VASHI, NAVI MUMBAI vs. DY. COMMISSIONER OF INCOME TAX 4(1) (1), AAYEKAR BHAVAN MUMBAI

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 Sunil Kumar Singh () Assessment Year: 2012-13 First Global Stockbroking Pvt. Ltd., Dy. Cit 4(1)(1), Ratnam Square, Aayakar Bhavan, M.K. Road, Plot No. 38/39, Sector 19A, Vs. Mumbai-400001. Maharashtra-400703. Pan No. Aaacf 0661 K Appellant Respondent

condonation of delay, therefore, the Ld. CIT(A) is therefore, the Ld. CIT(A) is justified in rejecting the appeal as un justified in rejecting the appeal as un-admitted. 4. We have heard rival submission of We have heard rival submission of the parties and perused the the parties and perused the relevant material on record. The limitation period

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

4 Caregiver Saathi Foundation Caregiver Saathi Foundation New Delhi the 17th July, 2022 New Delhi the 17th July, 2022 Sub: Condonation of delay under Section

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 5 of the limitation act 1963. Sufficient cause is a condition precedent for the exercise of discretion by the court for condoning the delay. Hon'ble Supreme Court have time and again held that when mandatory provision is not complied with and that delay is not properly satisfactorily and convincingly explained, the court cannot condone the delay on sympathetic

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 5 of the limitation act 1963. Sufficient cause is a condition precedent for the exercise of discretion by the court for condoning the delay. Hon'ble Supreme Court have time and again held that when mandatory provision is not complied with and that delay is not properly satisfactorily and convincingly explained, the court cannot condone the delay on sympathetic

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 ()

4) In case of a person, having a Unit in the International Financial Services Centre, as referred to in sub-section (1A) of section 80LA, which has exercised option under sub-section (5), the conditions contained in sub-section (2) shall be modified to the extent that the deduction under section 80LA shall be available to such Unit subject

VINIT VIJAY KUMAR,MUMBAI vs. ACIT, CENTRAL CIRCLE-13, MUMBAI (NOW DCIT, CIRCLE 17(1), MUMBAI), MUMBAI

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 () & Ms. Kavitha Rajagopal () Assessment Year: 2010-11 Vinit Vijay Kumar, Acit, Central Circle-13, (Now 35 Shreyas, 180 Madam Cama Dcit, Circle 17(1), Mumbai), Vs. Road, Nariman Point, G Block Bkc, Bandra Kurla Mumbai-400020. Complex, Kautilya Bhavan, Bandra East, Mumbai-400051. Pan No. Aacpv 9310 Q Appellant Respondent

Section 249(3) of the Act, the first appellate authority may on "good and sufficient reasons" can admit an appeal after the expiry on "good and sufficient reasons" can admit an appeal after the expiry on "good and sufficient reasons" can admit an appeal after the expiry of the period of limitation. Here in the present case, the appellant

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.

condonation of delay in its order and the operative portion of which, is at Para Nos. 2 to 4 and the same is reproduced below: 2. As mentioned above, the appeal against the intimation under section

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.

condonation of delay in its order and the operative portion of which, is at Para Nos. 2 to 4 and the same is reproduced below: 2. As mentioned above, the appeal against the intimation under section

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.

condonation of delay in its order and the operative portion of which, is at Para Nos. 2 to 4 and the same is reproduced below: 2. As mentioned above, the appeal against the intimation under section

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. 2) On facts and circumstances of the case and in law, the Ld. National Faceless Appeal Centre (NFAC) has erred in confirming the disallowance of deduction of Rs 2,56,358/- under section 80P (2)(d) of the Income-tax Act, 1961 (Act), in respect of interest received from deposits kept

TASKUS INDIA PRIVATE LIMITED,MUMBAI vs. CIRCLE 8(3)(1), MUMBAI

Bench: Shri Sandeep Gosain () & Shri Om Prakash Kant () Assessment Year: 2022-23 M/S Taskus India Pvt. Ltd., 1. Dy. Director Of Income- Ttc Industrial Area, Tower -9, Tax Central Processing Vs. Gigaplex It Park, 18Th & 19Th Centre Unit, Bengaluru, Floor, Midc, Plot No. 1 I.T.5, 1St Floor, Prestige Alpha Airoli Knowledge Park Rd, Airoli, No 48/1, 48/2 Navi Mumbai-400708. Beratenaagrahara Begur Hosur Rd Uttarahali Hobli, Bengaluru- 560100. 2. The Dy. Cit, Circle 8(3)(1), Mumbai. Aayakar Bhavan, M.K. Road, Mumbai-400020. Pan No. Aahct 0980 G Appellant Respondent

4. As regards condonation of delay with respect to section 80AC 4. As regards condonation of delay with respect to section