2025 (7) TMI 1289

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....ment Order passed u/s 143(1) dated 13.05.2019 of the Income Tax Act, 1961. A. Registry has informed that the present appeal is delayed by 182 days. Application for condonation of delay alongwith affidavit and the evidence about the medical treatment of Mr. Bhagyesh Hari Dhakne, Director of the assessee society is placed on record. After going through the application and also hearing the Ld. Departmental Representative (DR), I observe that reasonable cause gave rise to the said delay. The Hon'ble Apex Court in the case of Inder Singh Vs State of Madhya Pradesh judgement dated 21.03.2025 (2025 INSC 382) condoned the delay of 1537 days on observing that the delay was unintentional and less due to deliberate laches and was well explained. Ho....

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....IT, CPC [ITA No. 422/PUN/2024(Pune)]. 4) The appellant craves the permission to add, amend, modify, alter, revise, substitute, delete any or all grounds of appeal, if deemed necessary at the time of hearing of the appeal. 3. At the outset Ld. Counsel for the assessee referring to the decision of this Tribunal in the case of NRB Bearings Sevakachi Patsanstha vs.ADIT, CPC (ITA No. 422/PUN/2024) dated 12.06.2024 (PUNE) and the other decision in the case of Finolex Industries Ltd. Employees Co-operative Credit Society Ltd. Vs ITO (ITA No. 76/PUN/2023 dated 03.04.2023) submitted that the Ld. CIT(A) erred in confirming the disallowance of deduction u/s 80P of Rs. 18,98,260/- made by CPC, Bangalore for delay in filing the I.T. return f....