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

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

10. Section 3(1) of the Limitation Act, for the sake of convenience, is reproduced hereinbelow: “3. Bar of limitation.- (1) Subject to the provisions contained in sections 4 to 24 (inclusive), every suit instituted, appeal preferred, and application made after the prescribed period shall be dismissed, although limitation has not been set up as a defence.” 11. Though Section

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

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

10. Section 3(1) of the Limitation Act, for the sake of convenience, is reproduced hereinbelow: “3. Bar of limitation.- (1) Subject to the provisions contained in sections 4 to 24 (inclusive), every suit instituted, appeal preferred, and application made after the prescribed period shall be dismissed, although limitation has not been set up as a defence.” 11. Though Section

DADASAHEB TIRODKAR SHAIKSHANIK ACADEMY,SINDHUDURG vs. ITOD EXEMPTION WARD, KOLHAPUR

In the result, appeal of the assessee is partly allowed

10(21)\n11\n12\nCOME\nIncome claimed/ exempt under section 13A or 13B in case of a Political Party or Electoral Trust (Fill\nSchedule LA or ET)\nTAX DEPARTMEN\n12\n0\na\nIncome claimed/ exempt under section 13A\n12a\nb\nincome claimed/ exempt under section 13B\n12b\n13\nIncome not forming part of item no. 7 and 11 above

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

sections 234A, 234B, 234C, 234D and fee u/s 234F for default in furnishing return of income are. Ground No. 7 The Appellant hereby reserves the right to add, amend, alter, delete, or raise any additional ground/s on or before the date of hearing.” 5. The Ld. AR submitted that the assessee had a reasonable/sufficient cause for not being able

JAWAHAR LAL NEHRU PORT TRUST,NAVI MUMBAI vs. ACIT PANVEL, PANVEL

In the result, all the three appeals filed by the Revenue are dismissed and all the three appeals filed by the assessee are partly allowed

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

Section 2(15) of the Act. Thus, the decision of the learned CIT on this issue is reversed. Having stated so, we are of the view that the issue of condonation of delay for grant of registration with retrospective effect, requires fresh adjudication in view of material placed before us, hence, in the interests of justice, we set aside

JAWAHAR LAL NEHRU PORT TRUST,NAVI MUMBAI vs. ACIT PANVEL, PANVEL

In the result, all the three appeals filed by the Revenue are dismissed and all the three appeals filed by the assessee are partly allowed

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

Section 2(15) of the Act. Thus, the decision of the learned CIT on this issue is reversed. Having stated so, we are of the view that the issue of condonation of delay for grant of registration with retrospective effect, requires fresh adjudication in view of material placed before us, hence, in the interests of justice, we set aside

JAWAHAR LAL NEHRU PORT TRUST,NAVI MUMBAI vs. ACIT PANVEL, PANVEL

In the result, all the three appeals filed by the Revenue are dismissed and all the three appeals filed by the assessee are partly allowed

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

Section 2(15) of the Act. Thus, the decision of the learned CIT on this issue is reversed. Having stated so, we are of the view that the issue of condonation of delay for grant of registration with retrospective effect, requires fresh adjudication in view of material placed before us, hence, in the interests of justice, we set aside

DEPUTY COMMISSIONER OF INCOME-TAX vs. THE JAWAHARLAL NEHRU PORT TRUST,, RAIGAD

In the result, all the three appeals filed by the Revenue are dismissed and all the three appeals filed by the assessee are partly allowed

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

Section 2(15) of the Act. Thus, the decision of the learned CIT on this issue is reversed. Having stated so, we are of the view that the issue of condonation of delay for grant of registration with retrospective effect, requires fresh adjudication in view of material placed before us, hence, in the interests of justice, we set aside

DEPUTY COMMISSIONER OF INCOME-TAX vs. THE JAWAHARLAL NEHRU PORT TRUST,, RAIGAD

In the result, all the three appeals filed by the Revenue are dismissed and all the three appeals filed by the assessee are partly allowed

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

Section 2(15) of the Act. Thus, the decision of the learned CIT on this issue is reversed. Having stated so, we are of the view that the issue of condonation of delay for grant of registration with retrospective effect, requires fresh adjudication in view of material placed before us, hence, in the interests of justice, we set aside

DEPUTY COMMISSIONER OF INCOME-TAX vs. THE JAWAHARLAL NEHRU PORT TRUST,, RAIGAD

In the result, all the three appeals filed by the Revenue are dismissed and all the three appeals filed by the assessee are partly allowed

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

Section 2(15) of the Act. Thus, the decision of the learned CIT on this issue is reversed. Having stated so, we are of the view that the issue of condonation of delay for grant of registration with retrospective effect, requires fresh adjudication in view of material placed before us, hence, in the interests of justice, we set aside

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

10 & half months (approx) from the service of the assessment order. 4.2 The appellant has stated that he could not file appeal in time because of complete downturn in the business of the appellant since 2015. All the loans of bank became NPA and bank started recovery proceeding Due to this reason, the appellant could not file appeal in time

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

Section 5 which empowers the courts to admit an appeal even if it is preferred after the prescribed period provided the proposed appellant gives 'sufficient cause' for not preferring the appeal within the period prescribed. In other words, the courts are conferred with discretionary powers to admit an appeal even after the expiry of the prescribed period provided the proposed

DECCAN GYMKHANA,DECCAN vs. CIT(EXEMPTION), PUNE, PUNE

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

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

section 10(23C) of the Act, after placing reliance on various decisions of the Hon'ble Supreme Court and that of Hon'ble High Court has held as under: “5 The Hon'ble Madras High Court in the case of All Angels Educational Society (supra) while considering the issue whether the Id. CIT (Exemption) has power to condone the delay

DECCAN GYMKHANA,PUNE vs. CIT(EXEMPTION), PUNE

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

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

section 10(23C) of the Act, after placing reliance on various decisions of the Hon'ble Supreme Court and that of Hon'ble High Court has held as under: “5 The Hon'ble Madras High Court in the case of All Angels Educational Society (supra) while considering the issue whether the Id. CIT (Exemption) has power to condone the delay

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 and proceed for adjudication of appeal on merits. 6. Brief facts of the case are that the appellant filed the Return of Income for the A.Y. 2019-20 on 27.09.2019 disclosing total income of Rs.19,48,890/-. Return was processed u/s.143(1) of the Income-tax Act, 1961 (hereinafter also called ‘the Act’) vide intimation

ARUN AASHRAY ,PUNE vs. CIT CENTRAL CIRCLE 1(1), PUNE, PUNE

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

Bench: Shri R. K. Panda & Ms. Astha Chandraarun Aashray The Cit (Exemption), 1541 Clover Highlands, Near Pune Vs. Nibm, Pisoli Road, Kondhwa, Pune – 411048 Pan: Aacta2725Q (Appellant) (Respondent) Assessee By : Shri Nikhil Mutha Department By : Shri Prashant Gadekar Date Of Hearing : 15-04-2025 Date Of Pronouncement : 29-04-2025 O R D E R

10(23C), 12A and 80G(5) have undergone changes post 31/03/2021. Accordingly, the issue is decided as under: 12. From the provisions of clause (iii) of first proviso to section 80G(5) of the Act, it is evident that the time limits prescribed therein are mandatory and the Commissioner of Income Tax has no power to condone the delay

SMT. MANGLA RAMNIWAS MANDHANI ABMM AWAS YOJNA FOUNDATION,JALNA vs. CIT ( EXEMPTION ), EXEMPTION

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

Bench: Shri S.S.Godara & Shri Inturi Rama Raoआयकर अपील सं. / Ita No.236/Pun/2024 (E-Appeal)

condone delay in filing an application for reference under Section 60(1) of the said Act. 7 In Insp. Asst CIT vs. Kedar Nath Jhunjhunwalla, 133 ITR 746 a 10

KALYAN CHARITY TRUST,PUNE vs. CIT (EXEMP), PUNE

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

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

section 10(23C) of the Act, after placing reliance on various decisions of the Hon'ble Supreme Court and that of Hon'ble High Court has held as under: '5. The Hon'ble Madras High Court in the case of All Angels Educational Society (supra) while considering the issue whether the Id. CIT (Exemption) has power to condone the delay