MATSYODARI SHIKSHAN SANSTHAS ANKUSHRAO TOPE JUNIOR COLLEGE, JALNA,JALNA vs. INCOME TAX OFFICER TDS, AURANGABAD

Bench: Shri R. K. Panda & Ms. Astha Chandra

condonation of delay. He submitted that since condoning the delay in filing of the appeal is as per the the discretion

MATSYODARI SHIKSHAN SANSTHAS ANKUSHRAO TOPE JUNIOR COLLEGE, JALNA,JALNA vs. INCOME TAX OFFICER TDS, AURANGABAD

Bench: Shri R. K. Panda & Ms. Astha Chandra

condonation of delay. He submitted that since condoning the delay in filing of the appeal is as per the the discretion

APAASSO MALI,PUNE vs. ITO 11(1), SWARGATE

In the result, the appeal filed by the assessee is allowed for statistical purposes

Bench: Shri R.K. Panda & Ms. Astha Chandra

delay of 248 days which justifies the condonation of the delay. 5.3 The appellant's request for condonation

SHREE BHASKARACHARYA PRATISHTHAN,CHH SAMBHAJINAGAR vs. LD. DEPUTY COMMISSIONER OF INCOME TAX, GHAZIABAD

delay in filing the present appeals is not condoned, it would not\nrender justice to the applicant/appellant and the applicant/appellant

KOLHAPUR ZILLA KRISHI KARMACHARI SAHAKARI SANSTHA MARYADIT,PUNE vs. ITO WARD 2(1) , KOLHAPUR

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

Bench: Shri R.K. Panda & Ms. Astha Chandra

condonation of delay in filing of appeal. The appellant has requested for id for condonation of delay

PRASANNA SADASHIV SHETE,PUNE vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-10, PUNE

In the result, the appeal filed by the assessee is allowed for statistical purposes

Bench: Shri R. K. Panda & Shri Vinay Bhamoreassessment Year : 2012-13 Prasanna Sadashiv Shete Dcit, Circle 10, Pune 56/8, D-Ii, Midc Shete Industries, Vs. Chinchwad, Pune – 411019 Pan: Adbps4462Q (Appellant) (Respondent) Assessee By : Shri Suhas Bora Department By : Shri Arvind Desai, Addl Cit Dr Date Of Hearing : 27-03-2025 Date Of Pronouncement : 29-05-2025 O R D E R

condonation of delay in filing of appeal. The power to condone the delay in filing of appeal

VIRENDRA SINGH SAINI,HARYANA vs. ASST. DIRECTOR OF INCOME TAX, CPC, BANGALORE, BENGALORE

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

Bench: Shri Inturi Rama Raoआयकर अपील सं. / Ita No.1483/Pun/2024 "नधा"रण वष" / Assessment Year : 2019-20

condone the delay of 798 days in filing the appeal. I therefore condone the delay of 798 and proceed

PRAVIN BABANRAO TAMBE,PUNE vs. PRINCIPAL COMMISSIONER OF INCOME TAX-4, PUNE, PUNE

In the result, the appeal filed by the assessee is dismissed as not maintainable

Bench: Shri Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.692/Pun/2023 िनधा"रण वष" / Assessment Year : 2013-14 Pravin Babanrao Tambe, Vs. Pcit, Pune-4. Sr. No.14, Shree Datta Colony, Akashwani, Hadapsar, Pune- 411028. Pan : Aimpt5087G Appellant Respondent Assessee By : Smt. Deepa Khare Revenue By : Shri Ajay Kumar Keshari Date Of Hearing : 12.12.2024 Date Of Pronouncement : 11.03.2025 आदेश / Order Per Vinay Bhamore, Jm: This Appeal Filed By The Assessee Is Directed Against The Order Dated 31.03.2021 Passed By Ld. Pr.Cit, Pune- 4 [‘Ld. Pcit’] U/S 263 Of The It Act For The Assessment Year 2013-14. 2. The Appellant Has Raised The Following Grounds Of Appeal :- “1. Ld Cit Erred In Law & On Facts In Invoking Jurisdiction Under Section 263 & Setting Aside Assessment Order For Fresh Assessment On The Ground That Assessment Has Been Framed

condonation of delay. Hence, we reject the petition filed by the assessee for condonation of delay

FATIMABAI HAJIMIYA KOKANI PVT TRUST.,NASHIK vs. ITO (EXEP) WARD 1, NASHIK

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

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.2373/Pun/2024 Assessment Year : 2015-16

delay of 107 days in filing the appeal before this Tribunal. Application for condonation of delay has been

GURU KRIPA SEVA ASHYRAM,PUNE vs. INCOME-TAX OFFICER, EXEMPTION, WARD 1(2), PUNE

In the result, the appeal filed by the assessee is allowed for statistical purposes

Bench: Shri R. K. Panda & Ms Astha Chandraassessment Year : 2014-15

condonation of delay in filing Form 10B. Since there is no order of CIT(E) condoning the delay

NAVCHAITANYA NAGARI SAHAKARI PATSANSTHA LTD. ATIT,SATARA vs. ITO, WARD-1, SATARA, SATARA

In the result, the appeal filed by the appellant society is dismissed

Bench: Shri Inturi Rama Rao & Ms. Astha Chandraआयकर अपील सं. / Ita No.884/Pun/2024 "नधा"रण वष" / Assessment Year : 2018-19

condoning the delay; and (viii) Delay condonation application has to be decided on the parameters laid

KOLHAPUR MAHILA SAHAKARI BANK LIMITED,KOLHAPUR vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1, KOLHAPUR

In the result, the appeal filed by the assessee is allowed for statistical purposes

Bench: Shri R.K. Panda & Ms. Astha Chandra

condonation of delay, the application for condonation of delay is liable to be rejected [Classic Ispat

INDRAYANI SEVA SAMITI NYAS,PUNE vs. THE INCOME TAX OFFICER, WARD 9(2), PUNE

In the result, appeal of the assessee is dismissed

Bench: DR.DIPAK P. RIPOTE (Accountant Member), SHRI VINAY BHAMORE (Judicial Member)

condone the delay. No court could be justified in condoning such an inordinate delay by imposing

SAI SAKSHI AUTOMOTIVE LTD,PUNE vs. ITO WARD-6(1), PUNE

In the result, the appeal filed by the assessee is allowed for statistical purposes

Bench: Shri R. K. Panda & Ms. Astha Chandraassessment Year : 2016-17

delay. The appellant who seeks condonation of delay therefore must explain the delay of each day. 5.5 The condonation

INCOME TAX OFFICER, BODHI TOWER vs. KUMAR BUILDERS PROJECT PUNE PRIVATE LIMITED, BUND GARDEN

In the result, the appeal filed by the Revenue is dismissed

Bench: Shri R. K. Panda & Ms Astha Chandraassessment Year : 2019-20

delay of 46 minutes in uploading the e- return and the Tribunal condoned the delay observing as under

EVEREST EDUCATION SOCIETY, AURANGABAD ,AURANGABAD vs. ASSISTANT COMMISSIONER OF INCOME TAX, EXEMPTION CIRCLE, EXEMTION CIRCLE, AURANGABAD, AURANGABAD

Appeal of the assessee is DISMISSED and the appeal of the Revenue is ALLOWED

Bench: Hon’Ble Shri S. S. Godara & Shri G. D. Padmahshaliआयकर अपऩल सं. / Ita No.1919/Pun/2017 निर्धारण वर्ा / Assessment Year : 2011-2012 Asstt. Commissioner Of Income Tax, Exemption Circle, Aurangabad . . . . . . . अपऩलधथी / Appellant बनाम / V/S. M/S. Everest Education Society, C/O. Seema Nursing Home, Roshan Gate, Aurangabad – 431 001 Pan : Aaate2231P . . . . . . . प्रत्यथी / Respondent

condonation of delay. In so far as the liberal approach to be adopted in condonation of delay

ASSISTANT COMMISSIONER OF INCOME-TAX, EXEMPTION CIRCLE ,, AURANGABAD vs. M/S. EVEREST EDUCATION SOCIETY,, AURANGABAD

Appeal of the assessee is DISMISSED and the appeal of the Revenue is ALLOWED

Bench: Hon’Ble Shri S. S. Godara & Shri G. D. Padmahshaliआयकर अपऩल सं. / Ita No.1919/Pun/2017 निर्धारण वर्ा / Assessment Year : 2011-2012 Asstt. Commissioner Of Income Tax, Exemption Circle, Aurangabad . . . . . . . अपऩलधथी / Appellant बनाम / V/S. M/S. Everest Education Society, C/O. Seema Nursing Home, Roshan Gate, Aurangabad – 431 001 Pan : Aaate2231P . . . . . . . प्रत्यथी / Respondent

condonation of delay. In so far as the liberal approach to be adopted in condonation of delay

INCOME TAX OFFICER WARD-1 PANDHARPUR, INCOME TAX OFFICE PANDHARPUR vs. YASHODA MAHILA NAGARI SAHAKARI PATSANSTHA , MANGALWEDHA DISTRICT SOLAPUR

delay involved in filing of the\npresent appeal in all fairness may be condoned. Per contra, the\nLd. D.R did not object