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

14 of these 17 orders are being appealed against along with this appeal. Therefore, there is an unavoidable delay in the matter. 5. There is admittedly a delay in filing the appeal before the Hon'ble Income Tax Appellate Tribunal. The said delay is bonafide and unintentional. 6. If the delay in filing the present appeal is not condoned

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

14 of these 17 orders are being appealed against along with this appeal. Therefore, there is an unavoidable delay in the matter. 5. There is admittedly a delay in filing the appeal before the Hon'ble Income Tax Appellate Tribunal. The said delay is bonafide and unintentional. 6. If the delay in filing the present appeal is not condoned

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

14 of these 17 orders are being appealed against along with this appeal. Therefore, there is an unavoidable delay in the matter. 5. There is admittedly a delay in filing the appeal before the Hon'ble Income Tax Appellate Tribunal. The said delay is bonafide and unintentional. 6. If the delay in filing the present appeal is not condoned

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

14 of these 17 orders are being appealed against along with this appeal. Therefore, there is an unavoidable delay in the matter. 5. There is admittedly a delay in filing the appeal before the Hon'ble Income Tax Appellate Tribunal. The said delay is bonafide and unintentional. 6. If the delay in filing the present appeal is not condoned

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

14 of these 17 orders are being appealed against along with this appeal. Therefore, there is an unavoidable delay in the matter. 5. There is admittedly a delay in filing the appeal before the Hon'ble Income Tax Appellate Tribunal. The said delay is bonafide and unintentional. 6. If the delay in filing the present appeal is not condoned

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

14 of these 17 orders are being appealed against along with this appeal. Therefore, there is an unavoidable delay in the matter. 5. There is admittedly a delay in filing the appeal before the Hon'ble Income Tax Appellate Tribunal. The said delay is bonafide and unintentional. 6. If the delay in filing the present appeal is not condoned

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

14 of these 17 orders are being appealed against along with this appeal. Therefore, there is an unavoidable delay in the matter. 5. There is admittedly a delay in filing the appeal before the Hon'ble Income Tax Appellate Tribunal. The said delay is bonafide and unintentional. 6. If the delay in filing the present appeal is not condoned

TDK ELECTRONICS AG, (FORMERLY KNOWN AS EPCOS AG),,NASHIK vs. ASSISTANT COMMISSIONER OF INCOME-TAX, (IT), CIRCLE -1,, PUNE

In the result, the appeal is allowed

Bench: Shri R.S. Syal & Shri S.S. Viswanethra Raviिनधा"रण वष" / Assessment Year : 2015-16 Tdk Electronics Ag Vs. Acit (It), (Formerly Known As Epcos Ag) Circle-1, Pune C/O. Epcos India Pvt. Ltd., E-22-25, Midc Satpur, Nashik 422 007 Pan : Aaace9787H Appellant Respondent

2) obligates an assessee to file objections against the draft order in Form No. 35A within a period of thirty days. Sub-section (12) of section 144C places an embargo of limitation on the DRP not to issue any direction u/s. 144C(5) after nine months from the end of the month in which the draft order is forwarded

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 Limitation Act; (v) Courts are empowered to exercise discretion to condone the delay if sufficient cause had been explained, but that exercise of power is discretionary in nature and may not be exercised even if sufficient cause is established for various factors such as, where there is inordinate delay, negligence and want of due diligence

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

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

Section 3 of the Limitation Act; (v) Courts are empowered to exercise discretion to condone the delay if sufficient cause had been explained, but that exercise of power is discretionary in nature and may not be exercised even if sufficient cause is established for various factors such as, where there is inordinate delay, negligence and want of due diligence

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

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

Section 3 of the Limitation Act; (v) Courts are empowered to exercise discretion to condone the delay if sufficient cause had been explained, but that exercise of power is discretionary in nature and may not be exercised even if sufficient cause is established for various factors such as, where there is inordinate delay, negligence and want of due diligence

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 Limitation Act; (v) Courts are empowered to exercise discretion to condone the delay if sufficient cause had been explained, but that exercise of power is discretionary in nature and may not be exercised even if sufficient cause is established for various factors such as, where there is inordinate delay, negligence and want of due diligence

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

14 of these 17 orders are being appealed\nagainst along with this appeal. Therefore, there is an unavoidable delay\nin the matter.\n5. There is admittedly a delay in filing the appeal before the Hon'ble\nIncome Tax Appellate Tribunal. The said delay is bonafide and\nunintentional.\n6. If the delay in filing the present appeal is not condoned

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

14 of these 17 orders are being appealed\nagainst along with this appeal. Therefore, there is an unavoidable delay\nin the matter.\n5. There is admittedly a delay in filing the appeal before the Hon'ble\nIncome Tax Appellate Tribunal. The said delay is bonafide and\nunintentional.\n6. If the delay in filing the present appeal is not condoned

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

14 of these 17 orders are being appealed\nagainst along with this appeal. Therefore, there is an unavoidable delay\nin the matter.\n5. There is admittedly a delay in filing the appeal before the Hon'ble\nIncome Tax Appellate Tribunal. The said delay is bonafide and\nunintentional.\n6. If the delay in filing the present appeal is not condoned

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

14 of these 17 orders are being appealed\nagainst along with this appeal. Therefore, there is an unavoidable delay\nin the matter.\n5. There is admittedly a delay in filing the appeal before the Hon'ble\nIncome Tax Appellate Tribunal. The said delay is bonafide and\nunintentional.\n6. If the delay in filing the present appeal is not condoned

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

14 of these 17 orders are being appealed\nagainst along with this appeal. Therefore, there is an unavoidable delay\nin the matter.\n5. There is admittedly a delay in filing the appeal before the Hon'ble\nIncome Tax Appellate Tribunal. The said delay is bonafide and\nunintentional.\n6. If the delay in filing the present appeal is not condoned

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

14 of these 17 orders are being appealed\nagainst along with this appeal. Therefore, there is an unavoidable delay\nin the matter.\n5.\nThere is admittedly a delay in filing the appeal before the Hon'ble\nIncome Tax Appellate Tribunal. The said delay is bonafide and\nunintentional.\n6.\nIf the delay in filing the present appeal is not condoned