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

35 that the affidavit for condonation will be submitted at the time of hearing. The Ld. CIT(A) did not condone the delay and dismissed the appeal of the assessee without deciding the issues on merits on the ground that the assessee has not provided a plausible explanation for the said delay. The relevant observations and findings

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

35 it is seen that the assessment order in this case was passed on 27.03.2015 and the same was served on the same day. The appeal should had been filed by the appellant within 30 days of the receipt of the assessment order however the appeal in this case has been filed on 07.02.2018 which is almost a period

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

SHREE VINDHYA CAST COATERS LIMITED,JALGAON vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE - 1, JALGAON

In the result, the appeals of assessee in ITA Nos

Bench: Ms. Astha Chandra & Shree Dr. Dipak P. Ripote

35 was duly filed with the Income Tax Department via email dated 27-07- 2022 at efilingwebmanager@incometax.gov.in as a measure of compliance to due date prescribed under the Act ie 27-07-2022. [Refer PB Page No. 9 to 21 for Q4 of FY 20-21, Page No. 24-36 for Q2 of FY 21-22 & Page

SHREE VINDHYA CAST COATERS LIMITED,JALGAON vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1, JALGAON

In the result, the appeals of assessee in ITA Nos

Bench: Ms. Astha Chandra & Shree Dr. Dipak P. Ripote

35 was duly filed with the Income Tax Department via email dated 27-07- 2022 at efilingwebmanager@incometax.gov.in as a measure of compliance to due date prescribed under the Act ie 27-07-2022. [Refer PB Page No. 9 to 21 for Q4 of FY 20-21, Page No. 24-36 for Q2 of FY 21-22 & Page

SHREE VINDHYA CAST COATERS LIMITED,JALGAON vs. DEPUTY COMMISSIONER OF INCOME TAX, INCOME TAX OFFICE, B.J.MARKET

In the result, the appeals of assessee in ITA Nos

Bench: Ms. Astha Chandra & Shree Dr. Dipak P. Ripote

35 was duly filed with the Income Tax Department via email dated 27-07- 2022 at efilingwebmanager@incometax.gov.in as a measure of compliance to due date prescribed under the Act ie 27-07-2022. [Refer PB Page No. 9 to 21 for Q4 of FY 20-21, Page No. 24-36 for Q2 of FY 21-22 & Page

SHREE VINDHYA CAST COATERS LIMITED,JALGAON vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE - 1, JALGAON

In the result, the appeals of assessee in ITA Nos

Bench: Ms. Astha Chandra & Shree Dr. Dipak P. Ripote

35 was duly filed with the Income Tax Department via email dated 27-07- 2022 at efilingwebmanager@incometax.gov.in as a measure of compliance to due date prescribed under the Act ie 27-07-2022. [Refer PB Page No. 9 to 21 for Q4 of FY 20-21, Page No. 24-36 for Q2 of FY 21-22 & Page

SHREE VINDHYA CAST COATERS LIMITED,JALGAON vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE - 1 , JALGAON

In the result, the appeals of assessee in ITA Nos

35 was\nduly filed with the Income Tax Department via email dated 27-07-\n2022 at efilingwebmanager@incometax.gov.in as a measure of\ncompliance to due date prescribed under the Act ie 27-07-2022. [Refer\nPB Page No. 9 to 21 for Q4 of FY 20-21, Page No. 24-36 for Q2 of FY\n21-22 & Page

SHREE VINDHYA CAST COATERS LIMITED,JALGAON vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE - 1, JALGAON

In the result, the appeals of assessee in ITA Nos

35 was\nduly filed with the Income Tax Department via email dated 27-07-\n2022 at efilingwebmanager@incometax.gov.in as a measure of\ncompliance to due date prescribed under the Act ie 27-07-2022. [Refer\nPB Page No. 9 to 21 for Q4 of FY 20-21, Page No. 24-36 for Q2 of FY\n21-22 & Page

KOLHAPUR MAHILA SAHAKARI BANK LIMITED,KOLHAPUR vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1, KOLHAPUR

In the result, the appeal filed by the assessee is allowed for statistical purposes

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

condone the said delay and dismissed the appeal observing the delay to be inordinate and that the reasons cited by the assessee do not constitute the „sufficient cause‟ for not presenting the appeal in time. The relevant findings and observations of the Ld. CIT(A)/NFAC are as under : “4. Appellate decision: Notice was issued on 01.02.2021 fixing the appeal

SHRI NITIN NANDLAL SHRISHRIMAL,DHULE vs. ASSISTANT COMMISSIONER OF INCOME TAX, DHULE, CIRCLE, DHULE

In the result, the appeal filed by the assessee stands allowed for statistical purposes

Bench: Shri R. K. Panda & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.1366/Pun/2023 िनधा"रण वष" / Assessment Year: 2017-18 Shri Nitin Nandlal Vs. Acit, Dhule Circle, Shrishrimal, Dhule. 1269, Agra Road, Near Gandhi Statute, Dhule- 424001. Pan : Azvps8225M Appellant Respondent Assessee By : Shri Naimish Dixit Revenue By : Shri Ramnath P. Murkunde Date Of Hearing : 18.04.2024 Date Of Pronouncement : 07.05.2024 आदेश / Order Per Vinay Bhamore, Jm: This Appeal Filed By The Assessee Is Directed Against The Order Dated 27.09.2023 Passed By Ld Cit(A)Pune - 11, For The Assessment Year 2017-18. 2. The Present Appeal Is Filed Belatedly I.E. With The Delay Of 15 Days. The Appellant Furnished An Application Praying For Condonation Of Delay In The Circumstances Mentioned Therein. Ld. Sr. Dr Could Not Controvert The Averments Made In The Above Affidavit. We Are Of The Considered Opinion That The Reasons

section 115BBE of the Act was applied. 5. Being aggrieved, an appeal was filed with a delay of 35 days before ld. CIT(A). Learned CIT(A) dismissed the appeal of the assessee in limine without condoning

MAHRATTA CHAMBER OF COMMERCE, INDUSTRIES AND AGRICULTURE,PUNE vs. CIT(A), NFAC, DELHI, DELHI

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

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

35 there was a delay of 22 days in filing of the appeal. However, according to the Ld. CIT(A)/NFAC, the appeal was filed with a delay of 209 days. Since, the delay in filing the appeal was substantial and the reasons cited for such delay was found to be not sufficient/reasonable by the Ld. CIT(A)/NFAC

DECCAN GYMKHANA,PUNE vs. CIT(EXEMPTION), PUNE

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

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

condone the delay in filing application in Form No. 10AB. The said legal position further gets fortified by the fact that the CBDT on multiple occasions had extended the time limit in filing the application in Form No.10A and/or From No. 10AB as under: (a) The CBDT vide Circular No.12 of 2021 dated 25/06/2021 in exercise of its power under

DECCAN GYMKHANA,DECCAN vs. CIT(EXEMPTION), PUNE, PUNE

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

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

condone the delay in filing application in Form No. 10AB. The said legal position further gets fortified by the fact that the CBDT on multiple occasions had extended the time limit in filing the application in Form No.10A and/or From No. 10AB as under: (a) The CBDT vide Circular No.12 of 2021 dated 25/06/2021 in exercise of its power under

AUTOCOMP CORPORATION PANSE PRIVATE LIMITED ,PUNE vs. ASST. COMMISSIONER OF INCOME TAX, CIRCLE 1(1), PUNE

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

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

condone the delay in filing the appeal, an empathetic /Aimane view of the matter ought to have been adopted. 2. The learned CIT(A) erred in not deciding the appeal on merits further erred in not appreciating and considering all the issues emanating from the order of the AO passed under section 143 (3) of the Income

AUTOCOMP CORPORATION PANSE PRIVATE LIMITED ,PUNE vs. ASST. COMMISSIONER OF INCOME TAX, PUNE

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

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

condone the delay in filing the appeal, an empathetic /Aimane view of the matter ought to have been adopted. 2. The learned CIT(A) erred in not deciding the appeal on merits further erred in not appreciating and considering all the issues emanating from the order of the AO passed under section 143 (3) of the Income

ARUN AASHRAY ,PUNE vs. CIT CENTRAL CIRCLE 1(1), PUNE, PUNE

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

Bench: Shri R. K. Panda & Ms. Astha Chandraarun Aashray The Cit (Exemption), 1541 Clover Highlands, Near Pune Vs. Nibm, Pisoli Road, Kondhwa, Pune – 411048 Pan: Aacta2725Q (Appellant) (Respondent) Assessee By : Shri Nikhil Mutha Department By : Shri Prashant Gadekar Date Of Hearing : 15-04-2025 Date Of Pronouncement : 29-04-2025 O R D E R

condone the delay in filing application in Form No.10AB. The said legal position further gets fortified by the fact that the CBDT on multiple occasions had extended the time limit in filing the application in Form No. 10A and/or From No 10AB as under: (a) The CBDT vide Circular No. 12 of 2021 dated 25/06/2021 in exercise of its power

KALYAN CHARITY TRUST,PUNE vs. CIT (EXEMP), PUNE

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

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

condone the delay in filing application in Form No.10AB. The said legal position further gets fortified by the fact that the CBDT on multiple occasions had extended the time limit in filing the application in Form No.10A and/or From No.10AB as under: (a) The CBDT vide Circular No.12 of 2021 dated 25/06/2021 in exercise of its power under section

CENTURY RAYON EDUCATION SOCIETY,PUNE vs. CIT (EXEMP), PUNE

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

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

condone the delay in filing application in Form No.10AB. The said legal position further gets fortified by the fact that the CBDT on multiple occasions had extended the time limit in filing the application in Form No.10A and/or From No.10AB as under: (a) The CBDT vide Circular No.12 of 2021 dated 25/06/2021 in exercise of its power under section