TaxTMI 
TaxTMI 
2025 (11) TMI 1745
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....e barred by limitation by 1672 days. The assessee has moved a petition requesting the Bench to condone the delay. The contents of the petition of condonation of delay and the contents of the affidavit filed before the Bench, in respect of these five appeals are similar and identical. Therefore, we take into account a sample copy of petition for condonation of delay, which is filed by the assessee in ITA No.703/RJT/2024, for assessment year 2009-2010. 4. The Ld. Counsel for the assessee has explained the sufficient cause of delay in filing these five appeals stating that the assessee-trust is engaged in carrying out educational activities and running the college in the name of "Jasani Arts and Commerce College". The trust is in receipt of the order of ld. CIT(Appeals) for A.Y 2009-10, 2011-12 to 2013-14 and the appeal before Tribunal was to be filed within 60 days from the date of receipt of the order of ld.CIT(Appeals) that is, on 14.02.2020. The solitary disputed issue in the assessee`s case is that the demand has been raised for the payment of TDS, as there were various technical errors in filing TDS returns and this error could be resolved by correcting the data furnished in ....
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....mic period, as per the direction of Hon'ble Supreme Court. Therefore, effective time period for considering delay will be from the date 01.06.2022, therefore, total effective days of delay is 834 days only. The ld. Counsel finally stated that assessee has explained the sufficient cause for the delay, hence, delay in filing, each appeal may be condoned, and these five appeals may be admitted for hearing on merit. 6. On the other hand, the Ld. Sr-DR for the Revenue stated that assessee is an educational institution and TDS has been deducted from the salary of the Lecturers and Professors and staff of the college. While filing TDS return, there was punching error of the data and since the data has not been correctly filled in the system, therefore this TDS mismatch has arisen. The ld Sr-DR agreed that assessee was under process to get the rectified entries done, by the Assessing Officer, and in this process of rectification such delay has happened, and since the part delay is covered by the COVID- 19 pandemic disease, therefore, the delay may be condoned and matter may be restored back to the file of the Assessing Officer to see the reconciliation statement of the assessee, pertain....
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....mitation Act. Hence, the general rule of law of limitation is that an extension shall not be granted under Section 5 if there is no sufficient cause or cogent ground for the condonation of delay, the onus of proving which lies on the appellant, as clearly laid down in the judicial pronouncements by the Highest Courts of Law. Therefore, we are of the view that provisions of law have to be adhered strictly and that one cannot be allowed to act in leisure and make a mockery of enacted law, because law and provisions are laid down to benefit both sides of litigation. Be that as it may, we have to do justice and the Hon'ble Supreme Court in the case of Collector, Land Acquisition vs Mst. Katiji and others, reported in 167 ITR 471, (1988) SC 897) (7) observed as follows: "4. When substantial justice and technical considerations are pitted against each other, cause of substantial justice deserves to be preferred for the other side cannot claim to have vested right in injustice being done because of a nondeliberate delay........." 10. When we weigh these two aspects then the side of justice becomes heavier and casts a duty on us to deliver justice. We note that the reasons give....
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....le filing TDS returns through NSDL. The assessee has included the TDS paid in earlier quarter also in the subsequent quarters in the TDS statements. This data entry error has resulted in mismatch as the TDS payments of earlier quarters did not actually pertain to the subsequent quarters. In the impugned order u/s 200A(1) of the Act issued by CPC-AO, this mismatch has resulted into demand on account of TDS mismatch. The other data entry error relates to the quantum of salary. It was contended by ld. Counsel that when the TDS has been deducted correctly on the net taxable salary, however, in the TDS return, the gross salary has been punched and therefore in the order of CPC demand on account of short deduction of TDS was computed, which is incorrect. We note that during the appellate proceedings, the ld CIT(A) called a remand report from the Assessing Officer. In the remand report, the ITO-TDS has contended that it is the tax payer who has to rectify the errors made by it and file the revised return. He has further contended that as and when the assessee rectifies the errors and as a revised return, the tax liabilities will be reduced/removed automatically. The ld. Counsel has conten....