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

section 139 of the Act is condoned (ii) In all other cases of belated applications in filing Form no. 10B for years prior to AY 2018-19, the Commissioners of Income tax arc authorized to admit such applications for condonation of delay u/s 119(2)(b) of the Act. The Commissioners will while entertaining such belated applications in filing Form

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

section 139 of the Act is condoned (ii) In all other cases of belated applications in filing Form no. 10B for years prior to AY 2018-19, the Commissioners of Income tax arc authorized to admit such applications for condonation of delay u/s 119(2)(b) of the Act. The Commissioners will while entertaining such belated applications in filing Form

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

section 139 of the Act is condoned (ii) In all other cases of belated applications in filing Form no. 10B for years prior to AY 2018-19, the Commissioners of Income tax arc authorized to admit such applications for condonation of delay u/s 119(2)(b) of the Act. The Commissioners will while entertaining such belated applications in filing Form

SUN INFRASTRUCTURES PRIVATE LIMITED,NASHIK vs. INCOME TAX OFFICER, WARD-2(1), NASHIK, NASHIK

In the result, the appeal of the assessee is dismissed

Bench: Shri Inturi Rama Rao & Shri S.S. Viswanethra Ravi

139(1) of the Act regarding delay in depositing employee’s contribution to Provident Fund account and claim of carry forward of business loss. Further, the ld. DR argued that the delay may be condoned and dispose off the appeal by confirming the order of NFAC, Delhi. Therefore, the issues covered against the assessee, in order to avoid multiplicity

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

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\n5\nChate Tutorials Pvt. Ltd.and\nShree Bhaskaracharya Pratishthan\nbe adopted when some plausible cause for delay is shown.\nHon'ble Supreme Court in the case of Inder Singh Vs. State

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

139(9). On the contrary, section 201(1) only treats the assessee in default if the tax amount is unpaid. b. Sec 201(2) of the Act states that if a person has failed to deposit whole or a part of tax then it shall be a charge upon all the assets of that person. Thus, this sub-section also

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

139(9). On the contrary, section 201(1) only treats the assessee in default if the tax amount is unpaid. b. Sec 201(2) of the Act states that if a person has failed to deposit whole or a part of tax then it shall be a charge upon all the assets of that person. Thus, this sub-section also

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

139(9). On the contrary, section 201(1) only treats the assessee in default if the tax amount is unpaid. b. Sec 201(2) of the Act states that if a person has failed to deposit whole or a part of tax then it shall be a charge upon all the assets of that person. Thus, this sub-section also

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

139(9). On the contrary, section 201(1) only treats the assessee in default if the tax amount is unpaid. b. Sec 201(2) of the Act states that if a person has failed to deposit whole or a part of tax then it shall be a charge upon all the assets of that person. Thus, this sub-section also

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

139(9). On the contrary, section 201(1) only treats the assessee in default if the tax amount is unpaid. b. Sec 201(2) of the Act states that if a person has failed to deposit whole or a part of tax then it shall be a charge upon all the assets of that person. Thus, this sub-section also

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

139(9). On the contrary, section 201(1) only treats the assessee in default if the tax amount is unpaid. b. Sec 201(2) of the Act states that if a person has failed to deposit whole or a part of tax then it shall be a charge upon all the assets of that person. Thus, this sub-section also

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

139(9). On the contrary, section 201(1) only treats the assessee in default if the tax amount is unpaid. b. Sec 201(2) of the Act states that if a person has failed to deposit whole or a part of tax then it shall be a charge upon all the assets of that person. Thus, this sub-section also

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

139(9). On the contrary, section 201(1) only treats the assessee in default if the tax amount is unpaid. b. Sec 201(2) of the Act states that if a person has failed to deposit whole or a part of tax then it shall be a charge upon all the assets of that person. Thus, this sub-section also

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\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

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

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

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

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

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\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

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\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