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

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

Section 3 of the Act mentions about suit, appeal and application but since in this case we are concerned with appeal, we would hereinafter be mentioning about the appeal only in context with the limitation, it being barred by time, if at all, and if the delay in its filing is liable to be condoned. 12

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

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

Section 3 of the Act mentions about suit, appeal and application but since in this case we are concerned with appeal, we would hereinafter be mentioning about the appeal only in context with the limitation, it being barred by time, if at all, and if the delay in its filing is liable to be condoned. 12

INDIAN MEDICAL ASSOCIATION PUNE BRANCH,SHUKRAWAR PETH vs. DCIT EXEMPTION CIRCLE, PUNE, SWARGATE

In the result, all the 5 appeals filed by the assessee are allowed

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

condonation of the delay in filing Form No. 108. The same is reproduced as herewith: Under the provisions of section 12A of Income tax Act, 1961 (hereafter 'Act') where the total income of a trust or institution as computed under the Act without giving effect to the provisions of section 11 and section 12

INDIAN MEDICAL ASSOCIATION PUNE BRANCH,SHUKRAWAR PETH vs. DCIT EXEMPTION CIRCLE, PUNE, SWARGATE

In the result, all the 5 appeals filed by the assessee are allowed

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

condonation of the delay in filing Form No. 108. The same is reproduced as herewith: Under the provisions of section 12A of Income tax Act, 1961 (hereafter 'Act') where the total income of a trust or institution as computed under the Act without giving effect to the provisions of section 11 and section 12

INDIAN MEDICAL ASSOCIATION PUNE BRANCH,SHUKRAWAR PETH vs. DCIT EXEMPTION CIRCLE, PUNE, SWARGATE

In the result, all the 5 appeals filed by the assessee are allowed

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

condonation of the delay in filing Form No. 108. The same is reproduced as herewith: Under the provisions of section 12A of Income tax Act, 1961 (hereafter 'Act') where the total income of a trust or institution as computed under the Act without giving effect to the provisions of section 11 and section 12

INDIAN MEDICAL ASSOCIATION PUNE BRANCH,SHUKRAWAR PETH vs. DCIT EXEMPTION CIRCLE, PUNE, SWARGATE

In the result, all the 5 appeals filed by the assessee are allowed

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

condonation of the delay in filing Form No. 108. The same is reproduced as herewith: Under the provisions of section 12A of Income tax Act, 1961 (hereafter 'Act') where the total income of a trust or institution as computed under the Act without giving effect to the provisions of section 11 and section 12

INDIAN MEDICAL ASSOCIATION PUNE BRANCH,SHUKRAWAR PETH vs. DCIT EXEMPTION CIRCLE PUNE, SWARGATE

In the result, all the 5 appeals filed by the assessee are allowed

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

condonation of the delay in filing Form No. 108. The same is reproduced as herewith: Under the provisions of section 12A of Income tax Act, 1961 (hereafter 'Act') where the total income of a trust or institution as computed under the Act without giving effect to the provisions of section 11 and section 12

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 the delay in filing Form No. 108. The same is reproduced as herewith Under the provisions of section 12A of Income tax Act, 1961 (hereafter 'Act') where the total income of a trust or institution as computed under the Act without giving effect to the provisions of section 11 and section 12

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

12 may not be denied merely on account of delay in furnishing auditor's report. We find the Ld. CIT(A) further stated that assessee's case is squarely covered under the exceptions provided in CBDT's Instruction No.1/1148, dated February 9, 1978 which prescribes condonation of delay in case where the delay was beyond the control of the assessee

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

12 may not be denied merely on account of delay in furnishing auditor's report. We find the Ld. CIT(A) further stated that assessee's case is squarely covered under the exceptions provided in CBDT's Instruction No.1/1148, dated February 9, 1978 which prescribes condonation of delay in case where the delay was beyond the control of the assessee

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

12 may not be denied merely on account of delay in furnishing auditor's report. We find the Ld. CIT(A) further stated that assessee's case is squarely covered under the exceptions provided in CBDT's Instruction No.1/1148, dated February 9, 1978 which prescribes condonation of delay in case where the delay was beyond the control of the assessee

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

12 may not be denied merely on account of delay in furnishing auditor's report. We find the Ld. CIT(A) further stated that assessee's case is squarely covered under the exceptions provided in CBDT's Instruction No.1/1148, dated February 9, 1978 which prescribes condonation of delay in case where the delay was beyond the control of the assessee

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

12 may not be denied merely on account of delay in furnishing auditor's report. We find the Ld. CIT(A) further stated that assessee's case is squarely covered under the exceptions provided in CBDT's Instruction No.1/1148, dated February 9, 1978 which prescribes condonation of delay in case where the delay was beyond the control of the assessee

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

12 may not be denied merely on account of delay in furnishing auditor's report. We find the Ld. CIT(A) further stated that assessee's case is squarely covered under the exceptions provided in CBDT's Instruction No.1/1148, dated February 9, 1978 which prescribes condonation of delay in case where the delay was beyond the control of the assessee

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

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

section 27(3) of the Act is barred by limitation, it deserves to be rejected on this ground alone.” In Madhu Dadha vs. The Assistant Commissioner, Hon'ble Madras High Court in their decision dated 23.6.2009 in TC (A). No. 421 of 2009 while referring to the aforesaid decision of the Hon'ble Apex Court in P.K. RAMACHANDRAN v. State

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. Division Bench of the Hon’ble Patna High Court has held that Section 29(2) of the Limitation Act will apply to appeals and applications filed under a special

VARDHAMAN NAGARI SAHAKARI PATH SANSTHA LTD,AURANGABAD vs. INCOME-TAX OFFICER, WARD 1(5), AURANGABAD

Bench: Shri Ss Viswanethra Ravi & Shri G. D. Padmahshaliआयकर अपऩल सं. / Ita No. 475/Pun/2020 निर्धारण वर्ा / Assessment Year : 2011-2012 Vardhaman Nagari Sahakari Pathsanstha Ltd. Mahatma Gandhi Rd.,Vaijapur, Aurangabad–423701. . . . . . . . अपऩलधथी / Appellant बनाम / V/S. Income Tax Officer, Ward-1(5), Aurangabad. . . . . . . . प्रत्यथी / Respondent द्वारा / Appearances Assessee By : Shri Hari Krishan Revenue By : Shri M. G. Jasnani सपिवधई की तधरऩख / Date Of Conclusive Hearing : 08/09/2022 घोर्णध की तधरऩख / Date Of Pronouncement : 09/09/2022 आदेश / Order Per G. D. Padmahshali, Am; This Appeal Challenges The Order Of Commissioner Of Income Tax (Appeals), Aurangabad [For Short “Cit(A)”] Dt. 19/07/2019 Passed U/S 250 Of The Income-Tax Act, 1961 [For Short “The Act”], Which Ascended Out Of Assessment Order Dt. 31/12/2018 Passed U/S 143(3) R.W.S 147By The Income Tax Officer, Ward-1(5) Aurangabad [For Short “Ao”] For Assessment Year [For Short “Ay”] 2011-12. Itat-Pune Page 1 Of 20

section 3(1)(b) of Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020 [for short “Relaxation Act”] hence to that extent we concur with the Ld. AR that, fractional period of delay falling from the period 15/03/2020 upto the date of institution i.e. 27/07/2020 stands saved by Relaxation Act, consequently 239 days of delay calls