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

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

19. In Maqbul Ahmad and Ors. vs. Onkar Pratap Narain Singh and Ors., it had been held that the court cannot grant an exemption from limitation on equitable consideration or on the ground of hardship. The court has time and again repeated that when mandatory provision is not complied with and delay is not properly, satisfactorily and convincingly explained

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

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

19. In Maqbul Ahmad and Ors. vs. Onkar Pratap Narain Singh and Ors., it had been held that the court cannot grant an exemption from limitation on equitable consideration or on the ground of hardship. The court has time and again repeated that when mandatory provision is not complied with and delay is not properly, satisfactorily and convincingly explained

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 253(5) of the Act. 15. Keeping in view the propositions of law laid down by the judicial precedents relating to condonation of delay and having regard to the totality of the facts and circumstances of present case as discussed above, in our considered view the appellantis found to be casual, non- serious and non-vigilant in preferring appeal

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

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 are 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 11, since assessee had already filed audit report in Form 10B electronically during pendency of appellate proceedings along with copy of audited financial statements, delay in filing said form was to be condoned. The relevant observations of Hon’ble High Court read as under: “7. Reference to the aforesaid decision has no connection whatsoever remotely to the facts

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 11, since assessee had already filed audit report in Form 10B electronically during pendency of appellate proceedings along with copy of audited financial statements, delay in filing said form was to be condoned. The relevant observations of Hon’ble High Court read as under: “7. Reference to the aforesaid decision has no connection whatsoever remotely to the facts

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 11, since assessee had already filed audit report in Form 10B electronically during pendency of appellate proceedings along with copy of audited financial statements, delay in filing said form was to be condoned. The relevant observations of Hon’ble High Court read as under: “7. Reference to the aforesaid decision has no connection whatsoever remotely to the facts

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 11, since assessee had already filed audit report in Form 10B electronically during pendency of appellate proceedings along with copy of audited financial statements, delay in filing said form was to be condoned. The relevant observations of Hon’ble High Court read as under: “7. Reference to the aforesaid decision has no connection whatsoever remotely to the facts

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 11, since assessee had already filed audit report in Form 10B electronically during pendency of appellate proceedings along with copy of audited financial statements, delay in filing said form was to be condoned. The relevant observations of Hon’ble High Court read as under: “7. Reference to the aforesaid decision has no connection whatsoever remotely to the facts

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

19 and 21 on Pages 4 and 5); and c. Dinesh T Tailor — [2010-TIOL-311-HC-MUM-IT] — (Para 11 and 12 on Page 21 and 22). 1.5 The assessee Appellant, additionally submitted that the distinction between tax, interest and fees canalso be made out from the fact that the charging section for tax, i.e. section 4 also mentions

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

19 and 21 on Pages 4 and 5); and c. Dinesh T Tailor — [2010-TIOL-311-HC-MUM-IT] — (Para 11 and 12 on Page 21 and 22). 1.5 The assessee Appellant, additionally submitted that the distinction between tax, interest and fees canalso be made out from the fact that the charging section for tax, i.e. section 4 also mentions

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

19 and 21 on Pages 4 and 5); and c. Dinesh T Tailor — [2010-TIOL-311-HC-MUM-IT] — (Para 11 and 12 on Page 21 and 22). 1.5 The assessee Appellant, additionally submitted that the distinction between tax, interest and fees canalso be made out from the fact that the charging section for tax, i.e. section 4 also mentions

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

19 and 21 on Pages 4 and 5); and c. Dinesh T Tailor — [2010-TIOL-311-HC-MUM-IT] — (Para 11 and 12 on Page 21 and 22). 1.5 The assessee Appellant, additionally submitted that the distinction between tax, interest and fees canalso be made out from the fact that the charging section for tax, i.e. section 4 also mentions

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

19 and 21 on Pages 4 and 5); and c. Dinesh T Tailor — [2010-TIOL-311-HC-MUM-IT] — (Para 11 and 12 on Page 21 and 22). 1.5 The assessee Appellant, additionally submitted that the distinction between tax, interest and fees canalso be made out from the fact that the charging section for tax, i.e. section 4 also mentions

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

19 and 21 on Pages 4 and 5); and c. Dinesh T Tailor — [2010-TIOL-311-HC-MUM-IT] — (Para 11 and 12 on Page 21 and 22). 1.5 The assessee Appellant, additionally submitted that the distinction between tax, interest and fees canalso be made out from the fact that the charging section for tax, i.e. section 4 also mentions

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

19 and 21 on Pages 4 and 5); and c. Dinesh T Tailor — [2010-TIOL-311-HC-MUM-IT] — (Para 11 and 12 on Page 21 and 22). 1.5 The assessee Appellant, additionally submitted that the distinction between tax, interest and fees canalso be made out from the fact that the charging section for tax, i.e. section 4 also mentions

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

19 and 21 on Pages 4 and 5); and c. Dinesh T Tailor — [2010-TIOL-311-HC-MUM-IT] — (Para 11 and 12 on Page 21 and 22). 1.5 The assessee Appellant, additionally submitted that the distinction between tax, interest and fees canalso be made out from the fact that the charging section for tax, i.e. section 4 also mentions

SHAILA OMPRAKASH JETHALE,PUNE vs. CIT(A), NFAC, DELHI

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

Bench: Dr.Manish Borad & Ms. Astha Chandraआयकर अपील सं. / Ita Nos.1364 & 1365/Pun/2025 Assessment Year : 2018-19

section 249(3) for CIT(A) to condone the delay. 17. The series of decisions from the Hon'ble Supreme Court, High Court and Hon'ble Pune Bench have condoned the delay by taking the pragmatic view. The Hon'ble Courts have always taken a view that the miscarriage of justice should be avoided. 18. In view of this