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Documents citing Sreenivas Charitable Trust vs The Deputy Commissioner Of Income-Tax, ... on 27 October, 2005

Joint Commissioner Of Income Tax vs Tractors And Farm Equipments Ltd. on 25 August, 2006

2. In this case, admittedly, there is a delay of 310 days in filing the appeal. The assessee filed an affidavit explaining the reasons and prayed for condonation of delay. The reason stated by the assessee is misplacement of papers with some other papers. Therefore, we have to consider whether the misplacement of papers with some other papers is sufficient cause for condoning the delay. The Madras High Court considered an identical issue in the case of Sreenivas Charitable Trust v. Dy. CIT and held that mixing up of papers with other papers are sufficient cause for not filing the appeal in time. The Madras High Court further observed that the expression "sufficient cause" should be interpreted to advance substantial justice. Therefore, advancement of substantial justice is the prime factor while considering the reasons for condoning the delay. In this case on our hand, the issue arises for consideration on merit is regarding inclusion of excise duty and sales-tax in the total turnover for the purpose of computing deduction under Section 80HHC.
Income Tax Appellate Tribunal - Chennai Cites 14 - Cited by 10 - Full Document

Joint Commissioner Of Income-Tax, ... vs Tractors And Farm Equipments Ltd. on 11 August, 2006

2. In this case, admittedly, there is a delay of 310 days in filing the appeal. The assessee filed an affidavit explaining the reasons and prayed for condonation of delay. The reason stated by the assessee is misplacement of papers with some other papers. Therefore, we have to consider whether the misplacement of papers with some other papers is sufficient cause for condoning the delay. The Madras High Court considered an identical issue in the case of Sreenivas Charitable Trust v. Dy. CIT and held that mixing up of papers with other papers are sufficient cause for not filing the appeal in time. The Madras High Court further observed that the expression "sufficient cause" should be interpreted to advance substantial justice. Therefore, advancement of substantial justice is the prime factor while considering the reasons for condoning the delay. In this case on our hand, the issue arises for consideration on merit is regarding inclusion of excise duty and sales tax in the total turnover for the purpose of computing deduction under Section 80HHC.
Income Tax Appellate Tribunal - Madras Cites 13 - Cited by 2 - Full Document

Super Pipes Pvt. Ltd., vs Assessee on 7 July, 2006

In the case of Shreenivas Charitable Trust vs. Dy.CIT (Supra), the Hon'ble Madras High Court held that no hard and fast rule can be laid down in the matter of condonation of delay and courts should adopt a pragmatic approach and should exercise their discretion on the facts of each case keeping in mind that in construing the expression "sufficient cause:" the principle of advancing substantial justice is of prima importance and the expression "sufficient cause" should receive a liberal construction. It is also true that length of delay is not to matter in the context of condonation of delay.
Income Tax Appellate Tribunal - Lucknow Cites 18 - Cited by 0 - Full Document

Smt. Jiby Mathew, Kottayam vs The Dcit, Kottayam on 9 March, 2020

6.4 The Madras High Court in the case of Sreenivas Charitable Trust (supra) held that no hard and fast rule can be laid down in the matter of condonation of delay and the Court should adopt a pragmatic approach and the Court should exercise their discretion on the facts of each case keeping in mind that in construing the expression "sufficient cause" the principle of advancing substantial justice is of prime importance and the expression "sufficient cause" should receive a liberal construction. Therefore, this Judgment of the Madras High Court (supra) clearly says that in order to advance substantial justice which is of prime importance, the expression "sufficient cause" should receive a liberal construction. In this case, the issue on merit regarding granting of deduction u/s. 80IB was covered in favour of the assessee by the Judgment of the Madras High Court. Therefore, for the purpose of advancing substantial justice which is of 13 I.T.A. Nos.523&524/Coch/2019 prime importance in the administration of justice, the expression "sufficient cause" should receive a liberal construction. In our opinion, this Judgment of the Madras High Court is also squarely applicable to the facts of this case.
Income Tax Appellate Tribunal - Cochin Cites 21 - Cited by 0 - Full Document

M/S.Al Zarafa Travels & Manpower ... vs The Acit, Ernakulam on 4 February, 2019

8.8 The Madras High Court in the case of Sreenivas Charitable Trust (supra) held that no hard and fast rule can be laid down in the matter of condonation of delay and the Court should adopt a pragmatic approach and the Court should exercise their discretion on the facts of each case keeping in mind that in construing the expression "sufficient cause" the principle of advancing substantial justice is of prime importance and the expression "sufficient cause" should receive a liberal construction. Therefore, this Judgment of the Madras High Court (supra) clearly says that in order to advance substantial justice which is of prime importance, the expression "sufficient cause" should receive a liberal construction. In this case, the issue on merit regarding granting of deduction u/s. 80IB was covered in favour of the assessee by the Judgment of the Madras High Court. Therefore, for the purpose of advancing substantial justice which is of prime importance in the administration of justice, the expression "sufficient cause" should receive a liberal construction. In our opinion, this Judgment of the 19 I.T.A. Nos.518 to 523/Coch/2018 Madras High Court is also squarely applicable to the facts of this case.
Income Tax Appellate Tribunal - Cochin Cites 15 - Cited by 0 - Full Document

Equipment Fabricators, Bengaluru vs Deputy Commissioner Of Income Tax, Cpc, ... on 21 October, 2021

13. The Madras High Court in the case of Sreenivas Charitable Trust (supra) held that no hard and fast rule can be laid down in the matter of condonation of delay and the Court should adopt a pragmatic approach and the Court should exercise their discretion on the facts of each case keeping in mind that in construing the expression "sufficient cause" the principle of advancing substantial justice is of prime importance and the expression "sufficient cause" should receive a liberal construction. Therefore, this Judgment of the Madras High Court (supra) clearly says that in order to advance substantial justice which is of prime importance, the expression "sufficient cause" should receive a liberal construction.
Income Tax Appellate Tribunal - Bangalore Cites 39 - Cited by 0 - Full Document
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