Bombay High Court
Income Tax (Exemptions), PuneversusShri Chhatrapati Shivaji Shikshan Sanstha, Ahmednagar
- Disposal
- Admitted/Allowed/Granted/Rule Absolute
Holding
The Court condoned the delay and allowed the civil application.
Summary
The Commissioner of Income Tax (Exemptions), Pune filed a civil application seeking condonation of a 68‑day delay in filing an income‑tax appeal. The applicant's counsel argued that the filing occurred during a vacation period and the actual delay was only 49 days. The respondent, Shri Chhatrapati Shivaji Shikshan Sanstha, did not appear despite being served. The Court examined the reasons for the delay and, finding them satisfactory, ordered that the delay be condoned. Consequently, the civil application was allowed and the appeal was directed to be registered.
Issues considered
- Whether the delay of 68 days in filing the income‑tax appeal can be condoned under the procedural law.
Subjects
- condonation of delay
- income tax appeal
- civil application
- procedural law
- High Court of Bombay
Judgment
2026:BHC-AUG:40586-DB
{1} 46-wp-6793-2026
IN THE HIGH COURT OF JUDICATURE OF BOMBAY
BENCH AT AURANGABAD
46 CIVIL APPLICATION NO. 6793 OF 2026
IN ITAST/16369/2026
Commissioner Of Income Tax (Exemptions), Pune
VERSUS
Shri Chhatrapati Shivaji Shikshan Sanstha, Ahmednagar
...
Mr. A.N. Sikchi, Advocate for Applicant
.......
CORAM : NITIN B. SURYAWANSHI AND
ABASAHEB D. SHINDE, JJ.
DATE : 04th SEPTEMBER, 2026
PER COURT :
1. By this application, applicant is seeking condonation of delay of
68 days in filing income tax appeal.
2. Learned advocate for the applicant submits that the matter is
filed in vacation and though the office has calculated the delay of 68
days, the delay is only of 49 days.
3. Though served, none appears for the Respondent.
4. For the reasons stated in the application, the delay is condoned.
Civil Application is allowed.
5. Appeal be registered.
(ABASAHEB D. SHINDE, J.) (NITIN B. SURYAWANSHI, J.)
Bhagyawant Punde
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