2025 (6) TMI 471

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....43(1)(a) of the Act. 2. Registry has informed that there is delay of 332 days in filing the appeal before this Tribunal. Application for condonation of delay has been filed by the assessee explaining the reasons. Placing reliance on the judgment of Hon'ble Bombay High Court in the case of Sitaldas K. Motwani vs. DGIT (2010) 323 ITR 223 (Bom) it was submitted that the delay was not intentional and assessee would not have gained anything by filing the appeal with delay. It is therefore prayed that the delay be condoned. Reliance further placed on following judgments : Srl.No. Particulars 1. Collector Land Acquisition, Anantnag & Anr v. MST Katiji & ORS, 1987 (SC Report) 2. Concord of India Insurance Co Ltd vs Nirmala Devi....

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....ance placed on following case laws : Srl.No. Particulars 1. Sarvodaya Charitable Trust v. ITO (Exemption) 125 taxmann.com 75 (Gujarat HC) 2. CIT-IV v. Xavier Kelavani Mandal (P.) Ltd (41 taxmann.com 184) (Gujarat HC) 3. National Horticulture Board v. Chief Commissioner of Income-tax (176 Taxman 167) (Punjab HC) 4. Al Jamia Mohammediyah Education Society v. CIT (Exemptions) (162 taxmann.com 114) (Bombay HC) 5. CIT (Exemption) v. Anjana Foundation (168 taxmann.com 462) (Gujarat HC) 6. S.M.K.R Vashi High School v. ITO (Exemption) (157 taxmann.com 702) (ITAT Surat) 7. Shri R V Shah Charitable Trust v. Deputy Director of Income-tax (161 taxmann.com 810) (ITAT Ahmedabad) 8. Mary Queens Mission....