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

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

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

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

37 Taxman.com 137/145 ITD 202 (Mum) 4.2.3 It is trite that the delay can be condoned only if there is no gross negligence or deliberate inaction or lack of bona fide. The Hon'ble Supreme Court has in the case of P.K. Ramachandran vs. State of Kerala, AIR 1998 SC 2276 held as under. "Law of limitation may harshly affect

DNYANESHWAR SHINDE,AURANGABAD vs. INCOME TAX OFFICER, WARD 1(1) , AURANGABAD

In the result, appeal of the assessee is allowed

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

condonation of the said delay for the reason that the assessee has not furnished genuine reason for filing delayed appeal. He, however, further proceeded to decide the case on merits on the basis of material available on record and dismissed the appeal of the assessee on merits upholding the additions made by the Ld. AO by observing as under

SHREE BHASKARACHARYA PRATISHTHAN,CHH SAMBHAJINAGAR vs. LD. DEPUTY COMMISSIONER OF INCOME TAX, CPC-TDS

In the result, both the bunch of appeals filed by the respective assessee’s in ITA Nos

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.476 To 480/Pun/2024 Chate Tutorials Pvt. Ltd., Vs. Acit,Tds Circle, Chate House, Plot No.4, Nashik Near N-2 Cricket Stadium, Cidco, Aurangabad – 431 003 Maharashtra Tan : Nskco1565E Appellant Respondent

37 of the compilation). 4.5 It is also imperative here to look for the intention of the statute. The memo of Finance Bill, 2015 which most recently amended the sub section (1) of section 200A only intends to amend the manner in which the Late Fees is to be processed while processing the statement of TDS. In the said amendment

CHATE TUTORIALS PVT LTD,AURANGABAD vs. ASSISTANT COMMISSIONER OF INCOME TAX, TDS CIRCLE, NASHIK, NASHIK

In the result, both the bunch of appeals filed by the respective assessee’s in ITA Nos

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.476 To 480/Pun/2024 Chate Tutorials Pvt. Ltd., Vs. Acit,Tds Circle, Chate House, Plot No.4, Nashik Near N-2 Cricket Stadium, Cidco, Aurangabad – 431 003 Maharashtra Tan : Nskco1565E Appellant Respondent

37 of the compilation). 4.5 It is also imperative here to look for the intention of the statute. The memo of Finance Bill, 2015 which most recently amended the sub section (1) of section 200A only intends to amend the manner in which the Late Fees is to be processed while processing the statement of TDS. In the said amendment

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

In the result, both the bunch of appeals filed by the respective assessee’s in ITA Nos

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.476 To 480/Pun/2024 Chate Tutorials Pvt. Ltd., Vs. Acit,Tds Circle, Chate House, Plot No.4, Nashik Near N-2 Cricket Stadium, Cidco, Aurangabad – 431 003 Maharashtra Tan : Nskco1565E Appellant Respondent

37 of the compilation). 4.5 It is also imperative here to look for the intention of the statute. The memo of Finance Bill, 2015 which most recently amended the sub section (1) of section 200A only intends to amend the manner in which the Late Fees is to be processed while processing the statement of TDS. In the said amendment

SHRI BHASKARACHARYA PRATISHTHAN,CHH. SAMBHAJINAGAR vs. LD. DEPUTY COMMISSIONER OF INCOME TAX, CPC-TDS

In the result, both the bunch of appeals filed by the respective assessee’s in ITA Nos

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.476 To 480/Pun/2024 Chate Tutorials Pvt. Ltd., Vs. Acit,Tds Circle, Chate House, Plot No.4, Nashik Near N-2 Cricket Stadium, Cidco, Aurangabad – 431 003 Maharashtra Tan : Nskco1565E Appellant Respondent

37 of the compilation). 4.5 It is also imperative here to look for the intention of the statute. The memo of Finance Bill, 2015 which most recently amended the sub section (1) of section 200A only intends to amend the manner in which the Late Fees is to be processed while processing the statement of TDS. In the said amendment

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

In the result, both the bunch of appeals filed by the respective assessee’s in ITA Nos

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.476 To 480/Pun/2024 Chate Tutorials Pvt. Ltd., Vs. Acit,Tds Circle, Chate House, Plot No.4, Nashik Near N-2 Cricket Stadium, Cidco, Aurangabad – 431 003 Maharashtra Tan : Nskco1565E Appellant Respondent

37 of the compilation). 4.5 It is also imperative here to look for the intention of the statute. The memo of Finance Bill, 2015 which most recently amended the sub section (1) of section 200A only intends to amend the manner in which the Late Fees is to be processed while processing the statement of TDS. In the said amendment

SHRI BHASKARACHARYA PRATISHTHAN,CHH. SAMBHAJINAGAR vs. LD. DEPUTY COMMISSIONER OF INCOME TAX, CPC-TDS

In the result, both the bunch of appeals filed by the respective assessee’s in ITA Nos

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.476 To 480/Pun/2024 Chate Tutorials Pvt. Ltd., Vs. Acit,Tds Circle, Chate House, Plot No.4, Nashik Near N-2 Cricket Stadium, Cidco, Aurangabad – 431 003 Maharashtra Tan : Nskco1565E Appellant Respondent

37 of the compilation). 4.5 It is also imperative here to look for the intention of the statute. The memo of Finance Bill, 2015 which most recently amended the sub section (1) of section 200A only intends to amend the manner in which the Late Fees is to be processed while processing the statement of TDS. In the said amendment

CHATE TUTORIALS PVT. LTD.,AURANGABAD vs. LD. ASSISTANT COMMISSIONER OF INCOME TAX, TDS CIRCLE, NASHIK, NASHIK

In the result, both the bunch of appeals filed by the respective assessee’s in ITA Nos

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.476 To 480/Pun/2024 Chate Tutorials Pvt. Ltd., Vs. Acit,Tds Circle, Chate House, Plot No.4, Nashik Near N-2 Cricket Stadium, Cidco, Aurangabad – 431 003 Maharashtra Tan : Nskco1565E Appellant Respondent

37 of the compilation). 4.5 It is also imperative here to look for the intention of the statute. The memo of Finance Bill, 2015 which most recently amended the sub section (1) of section 200A only intends to amend the manner in which the Late Fees is to be processed while processing the statement of TDS. In the said amendment

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

In the result, both the bunch of appeals filed by the respective assessee’s in ITA Nos

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.476 To 480/Pun/2024 Chate Tutorials Pvt. Ltd., Vs. Acit,Tds Circle, Chate House, Plot No.4, Nashik Near N-2 Cricket Stadium, Cidco, Aurangabad – 431 003 Maharashtra Tan : Nskco1565E Appellant Respondent

37 of the compilation). 4.5 It is also imperative here to look for the intention of the statute. The memo of Finance Bill, 2015 which most recently amended the sub section (1) of section 200A only intends to amend the manner in which the Late Fees is to be processed while processing the statement of TDS. In the said amendment

KULDEEP MAKHIJA,PUNE vs. ITO, WARD 10(3), PUNE, PUNE

The appeal is DISMISSED with aforestated cost

Bench: Hon’Ble Shri G. D. Padmahshali & Hon’Ble Shri Vinay Bhamoreassessment Year : 2012-13 Kuldeep Makhija C/O Ghanshyam Shivnani, P/4-903, Oxford Village Premiums, Kedari Nagar, Pune-411040 Pan: Alnpm7224Q. . . . . . . . Appellant

10 of 18 Kuldeep Makhija Vs ITO ITA No. 0946/PUN/2024 AY: 2012-13 not in any way capable of suggesting that delay occurred under bonafied circumstances. The appellant’s request smokes harbouring notion that Tribunal is required to condone delay on bedrock of principle that adjudication of appeal on merits. It can very well be made out from the contents

SHRI BHASKARACHARYA PRATISHTHAN,CHH SAMBHAJINAGAR vs. LD. DEPUTY COMMISSIONER OF INCOME TAX, CPC-TDS, CPC TDS

In the result, both the bunch of appeals filed by the\nrespective assessee's in ITA Nos

condone the delay. The Court considering an\napplication under section 5 of the Limitation Act may also look\ninto the prima facie merits of an appeal. A liberal approach may\nbe adopted when some plausible cause for delay is shown.\nHon'ble Supreme Court in the case of Inder Singh Vs. State of\nMadhya Pradesh judgment dated 21.03.2025 (2025 INSC

SHRI BHASKARACHARYA PRATISHTHAN,CHH. SAMBHAJINAGAR vs. LD. DEPUTY COMMISSIONER OF INCOME TAX, CPC-TDS

In the result, both the bunch of appeals filed by the\nrespective assessee's in ITA Nos

condone the delay. The Court considering an\napplication under section 5 of the Limitation Act may also look\ninto the prima facie merits of an appeal. A liberal approach may\nbe adopted when some plausible cause for delay is shown.\nHon'ble Supreme Court in the case of Inder Singh Vs. State of\nMadhya Pradesh judgment dated 21.03.2025 (2025 INSC