SRI TIRUMALA ESTATES AND FARMLANDS,VISAKHAPATNAM vs. ACIT, CENTRAL CIRCLE-1, VISAKHAPATNAM

In the result, the appeal filed by the assessee in ITA

Bench: SHRI G. MANJUNATHA, HON’BLE (Accountant Member), SHRI RAVISH SOOD, HON’BLE (Judicial Member)

Section 249 of the Income Tax Act, 1961. The Ld. CIT(A) had recorded a categorical finding in light of the affidavit filed by the assessee along with the petition filed for condoning the delay in filing of the appeal, and noticed that, the reasons given by the assessee do not come under ‘sufficient cause’ for condoning the huge delay

SRI TIRUMALA ESTATES AND FARMLANDS,VISAKHAPATNAM vs. ACIT, CENTRAL CIRCLE-1, VISAKHAPATNAM

In the result, the appeal filed by the assessee in ITA

Bench: SHRI G. MANJUNATHA, HON’BLE (Accountant Member), SHRI RAVISH SOOD, HON’BLE (Judicial Member)

Section 249 of the Income Tax Act, 1961. The Ld. CIT(A) had recorded a categorical finding in light of the affidavit filed by the assessee along with the petition filed for condoning the delay in filing of the appeal, and noticed that, the reasons given by the assessee do not come under ‘sufficient cause’ for condoning the huge delay

DR KONDABOLU BASAVAPUNAIAH & DR LAKSHMI PRASAD TRUST,GUNTUR vs. INCOME TAX OFFICER (EXEMPTION WARD), GUNTUR

condone the delay in\nfiling the present appeal by the assessee and proceed to decide the appeal on merits.\n4. In this appeal, the assessee has raised the following grounds of appeal: -\n\"1.\nThat, on the facts and circumstances of the case and in law, the\nassessment order passed u/s. 143(3) of the IT Act, 1961, dt.27.12.2019

KUNKULAGUNTA MALLIKARJUNA RAO,VIJAYAWADA vs. INCOME TAX OFFICER, WARD-2(1), VIJAYAWADA

Accordingly, finding no infirmity in the view of the CIT(A), who, in my view, in the absence of any plausible explanation of the assessee regarding the delay involved in filing of the appeal, had r...

Bench: Shri Ravish Sood, Hon’Ble

Section 5 of the Limitation Act, 1963. Sufficient cause is a condition precedent for exercise of discretion by the appellate authority for condoning the delay. After having gone through different citations of different forums as well as courts, I have noticed that the Courts have time and again held that when mandatory provision is not complied with and that delay

AUDREY BERNICE ROY,VISAKHAPATNAM vs. INCOME TAX OFFICER, VISAKHAPATNAM

Bench: Shri Ravish Sood, Hon’Ble

13,40,509/-, the same was determined by the AO/CPC, Bangalore at Rs. 27,57,118/-. 7. I find that the assessee aggrieved with the order of AO/CPC, Bangalore, passed under section 143(1) dated 11.01.2019, had carried the matter in appeal before CIT(A), who declined to condone the inordinate delay of 1503 days that was involved

LAKSHMI NARAYANA KOTHA,KAKINADA vs. INCOME TAX OFFICER, WARD-1, KAKINADA

In the result, the appeal of the assessee in ITA

Bench: the Tribunal. The assessee has filed an affidavit explaining the reasons in all the appeals that, on 24.04.2025, while travelling on a two-wheeler, he slipped and fell, sustaining fracture of the right ankle, and was advised bed rest for fifty days. Thereafter, on 22.06.2025, he was affected with dengue fever and confined to the house for another 2-3 weeks. These unforeseen health circumstances disrupted his regular routine, and in the process of going to the counsel's office for signing th

10. The Ld. CIT-DR for the revenue Shri Badicala Yadagiri, on the other hand, supporting the order of Ld. CIT(A), submitted that, the assessee could not explain the reasons for the delay in filing of the appeal by filing an application for condoning the delay, even though the Ld. CIT(A) provided sufficient opportunity of hearing, which

LAKSHMI NARAYANA KOTHA,KAKINADA vs. INCOME TAX OFFICER, WARD-1, KAKINADA

In the result, the appeal of the assessee in ITA

Bench: the Tribunal. The assessee has filed an affidavit explaining the reasons in all the appeals that, on 24.04.2025, while travelling on a two-wheeler, he slipped and fell, sustaining fracture of the right ankle, and was advised bed rest for fifty days. Thereafter, on 22.06.2025, he was affected with dengue fever and confined to the house for another 2-3 weeks. These unforeseen health circumstances disrupted his regular routine, and in the process of going to the counsel's office for signing th

10. The Ld. CIT-DR for the revenue Shri Badicala Yadagiri, on the other hand, supporting the order of Ld. CIT(A), submitted that, the assessee could not explain the reasons for the delay in filing of the appeal by filing an application for condoning the delay, even though the Ld. CIT(A) provided sufficient opportunity of hearing, which

THE KRISHNA DISTRICT MILK PRODUCERS MUTUALLY AIDED CO-OPERATIVE UNION LIMITED,VIJAYAWADA vs. THE PR. COMMISSIONER OF INCOME TAX, , VIJAYAWADA

Bench: Shri N.K. Choudhry, Hon’Ble & Shri D.S. Sunder Singh, Hon'Ble

condonation of delay stands dismissed. 6. Resultantly, the appeal i.e. ITA No.43/VIZ/2020 of the Assessee stands dismissed in limine. 7. In this appeal, the Assessee has challenged the order passed by the ld. CIT(A) against the affirmation of additions qua grants-in-aid received by the Assessee society as capital in nature and disallowance of deduction claimed u/sec

THE KRISHNA DISTRICT MILK PRODUCERS MUTUALLY AIDED CO-OPERATIVE UNION LIMITED,VIJAYAWADA vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1(1), , VIJAYAWADA

Bench: Shri N.K. Choudhry, Hon’Ble & Shri D.S. Sunder Singh, Hon'Ble

condonation of delay stands dismissed. 6. Resultantly, the appeal i.e. ITA No.43/VIZ/2020 of the Assessee stands dismissed in limine. 7. In this appeal, the Assessee has challenged the order passed by the ld. CIT(A) against the affirmation of additions qua grants-in-aid received by the Assessee society as capital in nature and disallowance of deduction claimed u/sec

SYED IRFAN HAZARI,GUNTUR vs. INCOME TAX OFFICER, WARD-2(3), GUNTUR

The appeal of the assessee is allowed for statistical purposes, in terms of our aforesaid observations

Bench: Us:

Section 249(2) of the Act. In column no. 14 of Form No. 35, the appellant has admitted to the delay in filing and has given the reason for condonation of delay which is as under... "Condonation of delay for filing the appeal: The petitioner humbly submits that he suffered with ill health due to Jaundice and typhoid and prays

SREE ANANTALAKSHMI TEXTILES PVT LTD,GUNTUR vs. INCOME TAX OFFICER, TDS WARD-1, ELURU

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

Bench: Shri Ravish Sood, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकरअपीलसं./I.T.A.No.402/Viz/2025 (निर्धारणवर्ा/ Assessment Year: 2020-21) Sree Anantalakshmi Textiles (P) Ltd., Vs. Income Tax Officer – Tds Ward-1 C/O. Nsl Textiles Limited Income Tax Office, Kks Towers Engee House, 3Rd Floor, 4Th Line R.R. Pet, Eluru – 534002 Chadramouli Nagar, Guntur – 522007 Andhra Pradesh Andhra Pradesh [Pan:Aadcs1442E] (अपीलधर्थी/Appellant) (प्रत्यर्थी/Respondent) करदाता का प्रतततितित्व/ Assessee Represented By : Shri Gvn Hari, Advocate : Dr. Aparna Villuri,Sr.Ar राजस्व का प्रतततितित्व/ Department Represented By सुिवाई समाप्त होिे की ततति/ Date Of Conclusion Of Hearing : 25.09.2025 घोर्णध की तधरीख/Date Of Pronouncement : 08.10.2025

13,789/- on 21.10.2020 for the A.Y.2020-21. As per the Form-3CD filed for the A.Y. 2020-21 the statutory auditor of the Company has certified that the following payments were made by the assessee company on which tax at source was not deducted as per provisions of section 40(a)(ia) of the Act. Amount of Date of Name

ST. MARYS ENGLISH MEDIUM SCHOOL SOCIETY,NARASARAOPET vs. INCOME TAX OFFICER, (EXEMPTION WARD), GUNTUR

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

Bench: Shri K. Narasimha Chary, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.Nos.484 & 485/Viz/2024 (निर्धारण वर्ा/ Assessment Year: 2013-14 & 2014-15) St. Marys English Medium School Society V. Ito (Exemption) Income Tax Office Main Road, Ravipadu Village Lakshmipuram Main Road Narasaraopet Mandal Guntur – 522006 Narasaraopet – 522604, Andhra Pradesh Andhra Pradesh [Pan: Aakts3349C] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

10. We have heard both the sides and perused the material available on record including the case laws cited by the Ld.AR. We notice that assessee filed his appeal before the First Appellate Authority on 28.02.2022 with a delay of 2513 days. However, after excluding Covid Period in view of the order dated 10.01.2022 passed by the Hon’ble Supreme

ST. MARYS ENGLISH MEDIUM SCHOOL SOCIETY,NARASARAOPET vs. INCOME TAX OFFICER, (EXEMPTION WARD), GUNTUR

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

Bench: Shri K. Narasimha Chary, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.Nos.484 & 485/Viz/2024 (निर्धारण वर्ा/ Assessment Year: 2013-14 & 2014-15) St. Marys English Medium School Society V. Ito (Exemption) Income Tax Office Main Road, Ravipadu Village Lakshmipuram Main Road Narasaraopet Mandal Guntur – 522006 Narasaraopet – 522604, Andhra Pradesh Andhra Pradesh [Pan: Aakts3349C] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

10. We have heard both the sides and perused the material available on record including the case laws cited by the Ld.AR. We notice that assessee filed his appeal before the First Appellate Authority on 28.02.2022 with a delay of 2513 days. However, after excluding Covid Period in view of the order dated 10.01.2022 passed by the Hon’ble Supreme

RMCANA INDIA FOUNDATION,KAKINADA vs. CIT (EXEMPTION), HYDERABAD

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

Bench: Shri Vijay Pal Rao, Vice-A N D Shri S. Balakrishnanआ.अपी.सं /Ita Nos.196 & 197/Viz/2025 (िनधा"रण वष"/Assessment Year: 2024-25) Rmcana India Foundation Vs. Commissioner Of Income East Godavari Tax (Exemption) Pan:Aamcr3582K Hyderabad (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri I Kama Sastry, Ca राज" व "ारा/Revenue By:: Dr. Satyasai Rath, Cit(Dr) सुनवाई की तारीख/Date Of Hearing: 07/05/2025 घोषणा की तारीख/Pronouncement: 27/05/2025 आदेश/Order Per Vijay Pal Rao

condonation of delay along with an affidavit to explain the cause of delay of 10 and 13 days in filing the applications in Form 10AB seeking registration u/s 12A and approval u/s 80G respectively of the I.T. Act, 1961. The learned AR has thus, submitted that the delay was beyond the control of the assessee and the CIT (Exemption) could

RMCANA INDIA FOUNDATION,KAKINADA vs. CIT (EXEMPTION), HYDERABAD

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

Bench: Shri Vijay Pal Rao, Vice-A N D Shri S. Balakrishnanआ.अपी.सं /Ita Nos.196 & 197/Viz/2025 (िनधा"रण वष"/Assessment Year: 2024-25) Rmcana India Foundation Vs. Commissioner Of Income East Godavari Tax (Exemption) Pan:Aamcr3582K Hyderabad (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri I Kama Sastry, Ca राज" व "ारा/Revenue By:: Dr. Satyasai Rath, Cit(Dr) सुनवाई की तारीख/Date Of Hearing: 07/05/2025 घोषणा की तारीख/Pronouncement: 27/05/2025 आदेश/Order Per Vijay Pal Rao

condonation of delay along with an affidavit to explain the cause of delay of 10 and 13 days in filing the applications in Form 10AB seeking registration u/s 12A and approval u/s 80G respectively of the I.T. Act, 1961. The learned AR has thus, submitted that the delay was beyond the control of the assessee and the CIT (Exemption) could

BAYYE CHANDRA KUMAR,WEST GODAVARI vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1, RAJAHMUNDRY

Bench: Us:

10. Per contra, Dr. Aparna Villuri, the learned Senior Departmental Representative (for short “Ld. DR”) vehemently objected to the seeking of the condonation of the delay involved in the present appeal filed by the assessee. The Ld. DR submitted that as the delay involved in the present appeal was inordinate and the assessee had failed to come forth with

RAJAJI EDUCATIONAL SOCIETY,VISAKHAPATNAM vs. INCOME TAX OFFICER, EXEMPTION WARD, VISAKHAPATNAM

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

Bench: Shri Ravish Sood, Hon’Ble & Shri S Balakrishnan, Hon’Ble

section 10(23C)(iiiad) of the Act before Ld. CIT(A). We therefore direct the Ld. CIT(A) to provide one more opportunity of being heard to the assessee and decide the case on merits in accordance with law. Assessee is also directed to cooperate with the remand proceedings failing which the Ld.CIT(A) is at liberty to adjudicate

RAJAJI EDUCATIONAL SOCIETY,VISAKHAPATNAM vs. INCOME TAX OFFICER, EXEMPTION WARD, VISAKHAPATNAM

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

Bench: Shri Ravish Sood, Hon’Ble & Shri S Balakrishnan, Hon’Ble

section 10(23C)(iiiad) of the Act before Ld. CIT(A). We therefore direct the Ld. CIT(A) to provide one more opportunity of being heard to the assessee and decide the case on merits in accordance with law. Assessee is also directed to cooperate with the remand proceedings failing which the Ld.CIT(A) is at liberty to adjudicate