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

section 253 of the Act, every appeal u/s 253(1) or 253(2) of the Act is required to be filed within sixty days from the date on which the order sought to be appealed against is communicated to the assessee. The present appeal is admittedly filed with delay of 402 days as endorsed by the Registry as against

ASSISTANT COMMISSIONER OF INCOME-TAX, EXEMPTION CIRCLE ,, AURANGABAD vs. M/S. EVEREST EDUCATION SOCIETY,, AURANGABAD

Appeal of the assessee is DISMISSED and the appeal of the Revenue is ALLOWED

Bench: Hon’Ble Shri S. S. Godara & Shri G. D. Padmahshaliआयकर अपऩल सं. / Ita No.1919/Pun/2017 निर्धारण वर्ा / Assessment Year : 2011-2012 Asstt. Commissioner Of Income Tax, Exemption Circle, Aurangabad . . . . . . . अपऩलधथी / Appellant बनाम / V/S. M/S. Everest Education Society, C/O. Seema Nursing Home, Roshan Gate, Aurangabad – 431 001 Pan : Aaate2231P . . . . . . . प्रत्यथी / Respondent

4 of 22 M/s Everest Education Society ITA No.1919/PUN/2017 & 525/PUN/2022 167 ITR 5 (SC), the Hon'ble Supreme Court vide paragraph 3 reiterated certain principles to be followed while dealing with condonation of delay which are summarily stated as; a. Ordinarily a litigant does not stand to benefit by lodging an appeal. b. Refusing to condone delay can result

EVEREST EDUCATION SOCIETY, AURANGABAD ,AURANGABAD vs. ASSISTANT COMMISSIONER OF INCOME TAX, EXEMPTION CIRCLE, EXEMTION CIRCLE, AURANGABAD, AURANGABAD

Appeal of the assessee is DISMISSED and the appeal of the Revenue is ALLOWED

Bench: Hon’Ble Shri S. S. Godara & Shri G. D. Padmahshaliआयकर अपऩल सं. / Ita No.1919/Pun/2017 निर्धारण वर्ा / Assessment Year : 2011-2012 Asstt. Commissioner Of Income Tax, Exemption Circle, Aurangabad . . . . . . . अपऩलधथी / Appellant बनाम / V/S. M/S. Everest Education Society, C/O. Seema Nursing Home, Roshan Gate, Aurangabad – 431 001 Pan : Aaate2231P . . . . . . . प्रत्यथी / Respondent

4 of 22 M/s Everest Education Society ITA No.1919/PUN/2017 & 525/PUN/2022 167 ITR 5 (SC), the Hon'ble Supreme Court vide paragraph 3 reiterated certain principles to be followed while dealing with condonation of delay which are summarily stated as; a. Ordinarily a litigant does not stand to benefit by lodging an appeal. b. Refusing to condone delay can result

SHIVDAS VENKAT GOMARE HUF,LATUR vs. ITO WARD 1, LATUR, LATUR

In the result, appeal of the assessee is allowed for statistical purposes

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.760/Pun/2025 Assessment Year : 2017-18

Condone the delay of 392 days in filing the appeal under Section 253 of the Income Tax Act, 1961 by the Applicant; b. Pass any such further or other order/s as this Hon'ble Tribunal may deem fit and proper in the facts and circumstances of the case to grant justice to the Applicant.” 4

ASSISTANT COMMISSIONER OF INCOME TAX,, ICHALKARANJI vs. PARIKH SHANKARLAL KUNDANMAL,, KOLHAPUR

In the result, appeals of Revenue and the Cross Objections by the assessee are partly allowed

Bench: Ms. Sushma Chowla, Jm आयकर अपीऱ सं. / Ita Nos.733 To 736/Pun/2017 यििाारण वषा / Assessment Years : 2004-05 To 2006-07 & 2009-10

253) wherein the subsidy is treated as revenue receipt. 3. The appellant prays that the order of Ld. CIT(A) 2, Kolhapur be vacated and that of the Assessing Officer be restored. 4. The appellant leave to add, alter, amend and modify the above grounds raised at the time of proceedings before the Hon. Tribunal. ITA Nos.733 to 736/PUN/2017

ASSISTANT COMMISSIONER OF INCOME TAX,, ICHALKARANJI vs. PARIKH SHANKARLAL KUNDANMAL,, KOLHAPUR

In the result, appeals of Revenue and the Cross Objections by the assessee are partly allowed

Bench: Ms. Sushma Chowla, Jm आयकर अपीऱ सं. / Ita Nos.733 To 736/Pun/2017 यििाारण वषा / Assessment Years : 2004-05 To 2006-07 & 2009-10

253) wherein the subsidy is treated as revenue receipt. 3. The appellant prays that the order of Ld. CIT(A) 2, Kolhapur be vacated and that of the Assessing Officer be restored. 4. The appellant leave to add, alter, amend and modify the above grounds raised at the time of proceedings before the Hon. Tribunal. ITA Nos.733 to 736/PUN/2017

ASSISTANT COMMISSIONER OF INCOME TAX,, ICHALKARANJI vs. PARIKH SHANKARLAL KUNDANMAL,, KOLHAPUR

In the result, appeals of Revenue and the Cross Objections by the assessee are partly allowed

Bench: Ms. Sushma Chowla, Jm आयकर अपीऱ सं. / Ita Nos.733 To 736/Pun/2017 यििाारण वषा / Assessment Years : 2004-05 To 2006-07 & 2009-10

253) wherein the subsidy is treated as revenue receipt. 3. The appellant prays that the order of Ld. CIT(A) 2, Kolhapur be vacated and that of the Assessing Officer be restored. 4. The appellant leave to add, alter, amend and modify the above grounds raised at the time of proceedings before the Hon. Tribunal. ITA Nos.733 to 736/PUN/2017

ASSISTANT COMMISSIONER OF INCOME TAX,, ICHALKARANJI vs. PARIKH SHANKARLAL KUNDANMAL,, KOLHAPUR

In the result, appeals of Revenue and the Cross Objections by the assessee are partly allowed

Bench: Ms. Sushma Chowla, Jm आयकर अपीऱ सं. / Ita Nos.733 To 736/Pun/2017 यििाारण वषा / Assessment Years : 2004-05 To 2006-07 & 2009-10

253) wherein the subsidy is treated as revenue receipt. 3. The appellant prays that the order of Ld. CIT(A) 2, Kolhapur be vacated and that of the Assessing Officer be restored. 4. The appellant leave to add, alter, amend and modify the above grounds raised at the time of proceedings before the Hon. Tribunal. ITA Nos.733 to 736/PUN/2017

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

253 wherein, dealing with identical facts, the claim of the assessee was allowed. He submitted that similar view has been taken by the Indore Bench ITA Nos.1153, 1155 & 1154/MUM/2016 of the Tribunal in the case of Akshay Academy vs. ITO reported in 167 taxmann.com 382. 33. The Ld. Counsel for the assessee submitted that as per the provision of section

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

253 wherein, dealing with identical facts, the claim of the assessee was allowed. He submitted that similar view has been taken by the Indore Bench ITA Nos.1153, 1155 & 1154/MUM/2016 of the Tribunal in the case of Akshay Academy vs. ITO reported in 167 taxmann.com 382. 33. The Ld. Counsel for the assessee submitted that as per the provision of section

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

253 wherein, dealing with identical facts, the claim of the assessee was allowed. He submitted that similar view has been taken by the Indore Bench ITA Nos.1153, 1155 & 1154/MUM/2016 of the Tribunal in the case of Akshay Academy vs. ITO reported in 167 taxmann.com 382. 33. The Ld. Counsel for the assessee submitted that as per the provision of section

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

253 wherein, dealing with identical facts, the claim of the assessee was allowed. He submitted that similar view has been taken by the Indore Bench ITA Nos.1153, 1155 & 1154/MUM/2016 of the Tribunal in the case of Akshay Academy vs. ITO reported in 167 taxmann.com 382. 33. The Ld. Counsel for the assessee submitted that as per the provision of section

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

253 wherein, dealing with identical facts, the claim of the assessee was allowed. He submitted that similar view has been taken by the Indore Bench ITA Nos.1153, 1155 & 1154/MUM/2016 of the Tribunal in the case of Akshay Academy vs. ITO reported in 167 taxmann.com 382. 33. The Ld. Counsel for the assessee submitted that as per the provision of section

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

253 wherein, dealing with identical facts, the claim of the assessee was allowed. He submitted that similar view has been taken by the Indore Bench ITA Nos.1153, 1155 & 1154/MUM/2016 of the Tribunal in the case of Akshay Academy vs. ITO reported in 167 taxmann.com 382. 33. The Ld. Counsel for the assessee submitted that as per the provision of section

UNIVERSAL REALTY,PUNE, INDIA vs. INCOME TAX OFFICER, WARD 3(3), SWARGATE, PUNE

In the result, appeal of the assessee is dismissed

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.811/Pun/2025 Assessment Year : 2018-19

4 Universal Reality appeal against the order of ld.CIT(A) dismissing the assessee’s appeal as withdrawn before this Tribunal. Delay of 268 days was only on account of time spent by the assessee in the proceedings carried out u/s.264 of the Act. The facts discussed above demonstrate that it is not a case where the delay has arisen

SHRI NARAYANA GURUDEVA TRUST,NASHIK vs. COMMISSIONER OF INCOME TAX (EXEMPTION), PUNE, PUNE

Bench: Hon’Ble Smt Astha Chandra & Shri G. D. Padmahshaliआयकर अपील सं. / Ita No.1520 & 1521/Pun/2024 Shri Narayan Gurudeva Trust Pakhal Road, Vadala, Nashik-422001 .......अपीलार्थी / Appellant Pan: Aafts0349M

section 253 of the Act. The said delay therefore is condoned and advanced accordingly. 4. Without touching merits of these

SHRI NARAYANA GURUDEVA TRUST,NASHIK vs. COMMISSIONER OF INCOME TAX (E), PUNE

Bench: Hon’Ble Smt Astha Chandra & Shri G. D. Padmahshaliआयकर अपील सं. / Ita No.1520 & 1521/Pun/2024 Shri Narayan Gurudeva Trust Pakhal Road, Vadala, Nashik-422001 .......अपीलार्थी / Appellant Pan: Aafts0349M

section 253 of the Act. The said delay therefore is condoned and advanced accordingly. 4. Without touching merits of these

RAVINANDA LANDMARKS,PUNE vs. THE INCOME TAX OFFICER, WARED-5(1), PUNE

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

Bench: Dr.Manish Borad & Ms. Astha Chandra

section 253(5) of the Act, the Tribunal may admit an appeal filed beyond the period of limitation where it is satisfied that there exists a sufficient cause on the part of the assessee for not presenting the appeal within the prescribed time. The moot point is as to whether such a delay deserves condonation. At this stage