Search: condonation of delay

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Section 12A4

SHRI VYANKANATH MAHARAJ SHIKSHAN SANSTHA MURTIZAPUR,AKOLA vs. ITO WARD - 2, EXEMP, NAGPUR, NAGPUR

In the result, assessee’s appeal stands allowed

ITA 398/NAG/2024[2022-23]Status: DisposedITAT Nagpur21 Mar 2025AY 2022-23

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Kishore P. DewaniFor Respondent: Shri Sandipkumar Salunke

Section 12ASection 12A(1)(ac)

3 Shri Vyankanath Maharaj Shikshan Sanstha Murtizapur ITA no.398/Nag./2024 i) (1998) 7 SCC 123 N. Balkrishnan vs. Krishna Murthy ii) AIR 2002 SC 1201 Ram Nath vs. Gobardhan Sao 5. Assessee places reliance on decision of ITAT, Nagpur Bench, Nagpur in the case of Western Coalfields Ltd. wherein delay of 2054 days was condoned in order dated 21/01/2020