CIT v. Gujarat Oil & Allied Industries

201 ITR 325High Court1993#472 most cited

What is CIT v. Gujarat Oil & Allied Industries authority for?

The requirement to file an audit report along with the income tax return, as specified in provisions like Section 80J(6A) or 80-IA(7), is directory and not mandatory. Substantial compliance is achieved if the audit report is submitted at any time before the assessment is framed or completed, and benefits should not be denied merely due to a delay in furnishing it.

195

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2008 to 2026.

Also referred to as

CIT v. Gujarat Oil & Allied Industries · Gujarat Oil and Allied Industries · Section 80J(6A) · Section 80-IA(7) · audit report filing · directory compliance · mandatory requirement · substantial compliance · filing before assessment · exemption claim audit report · Form 10B · Section 11 audit report

Sections most often in play

Section 11Section 143(1)Section 139(1)Section 12ASection 250Section 12Section 119(2)(b)Section 143(3)

Issues it is cited on

section 80j(6a)section 12a(b)section 12a(1)(b)section 139(4a)section 80ia(7)section 10b(8)section 119(2)section 80jsection 119(2)(b)section 288section 10bsection 11(2)

Judgments citing CIT v. Gujarat Oil & Allied Industries

C D O JAIN EDUCATION SOCIETY,GADAG vs. INCOME TAX OFFICER, EXEMPTIONS WARD-1, HUBLI

In the result, the appeal filed by the assessee is partly allowed

ITA 2570/BANG/2025[2022-23]Status: DisposedITAT Bangalore21 Apr 2026AY 2022-23

Bench: Shri Prashant Maharishi & Shri Keshav Dubeyassessment Year: 2022-23

For Appellant: Shri R. Chandrashekhar, A.RFor Respondent: Sri N. Balusamy, D.R
Section 10Section 11Section 119(2)(b)Section 143(1)Section 154Section 234ASection 244ASection 250

…under- CDO Jain Education Society, Gadag Page 10 of 11 “4. The question whether it is permissible to the assessee to produce the audit report at the appellate stage, has already been answered by this court in CITv. Gujarat Oil & Allied Industries Ltd. [1993] 201 ITR 325 (Guj.), wherein it is held that the provision regarding furnishing of audit report along with the return has to be treated as a procedural provision. It is directory in nature and its substantial compliance would suffice. In that case, the assessee had not produced the audit report along with the return of income, but produced before completion o…

SACRED HEART CHURCH,MUMBAI vs. INCOME TAX OFFICER EXEMPTION WARD 2(3), MUMBAI., MUMBAI

In the result, grounds of appeal raised by assessee are allowed for statistical purpose

ITA 449/MUM/2026[2023-24]Status: DisposedITAT Mumbai10 Apr 2026AY 2023-24

Bench: Shri Sandeep Singh Karhailshri Bijayananda Pruseth

For Appellant: Ms. Vasanti PatelFor Respondent: Shri Anurag Tripathi, SR. DR
Section 11Section 11(1)Section 11(1)(a)Section 11(6)Section 12ASection 143(1)Section 143(1)(a)Section 250

…y on the bar of limitation especially when the legislature has conferred wide discretionary powers to condone such delay on the authorities concerned. 32. We may also refer to the decision of this Court in CIT v. Gujarat Oil and Allied Industries Ltd. [1993] 201 ITR 325 (Guj.), wherein it is held that the provision regarding furnishing of audit report with the return has to be treated as a procedural proviso. It is directory in nature and its substantial compliance would suffice. In that case, the assessee had not produced the audit report along with the return of income but produced the same before the completi…

INCOME TAX OFFICER -1(1), INDORE, INDORE vs. AGROH TOLL HIGHWAYS PRIVATE LIMITED, INDORE

Appeal of the Revenue is dismissed

ITA 344/IND/2025[2021-22]Status: DisposedITAT Indore27 Mar 2026AY 2021-22

Bench: Shri B.M. Biyani & Shri Paresh M Joshiincome Tax Agroh Toll Highways Private बनाम/ Officer-1(1), Limited Vs. Indore Floor No.104, Krishna Harmony, 14/2 New Palasia, Indore, Indore (Pan:Aalca2341L) (Appellant) (Respondent) Assessee By Sh. Soumya Bumb, Ca Revenue By Shri Ashish Porwal, Sr.Dr Date Of Hearing 25.03.2026 Date Of 27.03.2026 Pronouncement आदेश/ O R D E R

Section 139(1)Section 143Section 143(1)Section 246ASection 250Section 253Section 80Section 801ASection 801A(7)

…audit report was not filed on time. The appellant has relied upon Jurisdictional HC decision in case of CIT vs. Panama Chemicals Works [2007] 165 TAXMAN 135 (MP), decision of Hon'ble Allahabad High Court in the case of CIT vs. Gujarat Oil & Allied Industries 201 ITR 325 and decision of Hon'ble Supreme Court in the case of M/s Satish Cold Storage Vs. Dy. C.I.T. in support of its claim. 5.6 In a recent judgment dated 30.01.2024 given by the Hon'ble Income Tax Appellate Tribunal Delhi 'G' Bench in ITA No. 652/Del/2023 for AY 2019-20 in the case of Sanjay Kukreja Vs ACIT the issue under adjudication in the present a…

AMEY JAIN,INDORE vs. OFFICER, INDORE

In the result, appeal of the assessee is allowed

ITA 296/IND/2025[2019-2020]Status: DisposedITAT Indore27 Mar 2026AY 2019-2020

Bench: Shri B.M. Biyani & Shri Paresh M. Joshiassessment Year: 2019-20 Amey Jain, Ito 1(1), 127, Anurag Nagar Bh Indore Press Complex, बनाम/ Vijay Nagar, Vs. Indore (Assessee/Appellant) (Revenue/Respondent) Pan: Aqbpj1217D Assessee By Shri Harsh Choukse & Shri Kunal Agrawal, Ars Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 23.03.2026 Date Of Pronouncement 27.03.2026

Section 194Section 200ASection 201Section 234ESection 253(5)

…Charitable Trust v. ITO [2021] 125 taxmann.com 75 (Gujarat) held that the approach of the authorities should be justice oriented so as to advance the cause of justice. The Gujarat High Court in the case of CIT v. Gujarat Oil and Allied Industries Ltd. [1993] 201 ITR 325 (Guj.), took the view that the benefit of exemption should not be denied merely on account of delay in furnishing the same and it is permissible for the assessee to produce the audit report at a later stage either before the Income- tax Officer or before the appellate authority by assigning sufficient cause. In view of various authorities cited a…

KARMA ECOTECH PVT. LTD,DELHI vs. DCIT,CIRLE 13(1), NEW DLHI, NEW DELHI

In the result, the appeal of the assessee is allowed

ITA 7431/DEL/2025[2024-25]Status: DisposedITAT Delhi18 Mar 2026AY 2024-25

Bench: Shri Raj Kumar Chauhan, Hon’Ble & Smt. Renu Jauhri, Hon’Ble

Section 119(2)Section 119(2)(b)Section 143(1)Section 80I

…ITA No. 7431_DEL_2025_Karma Ecotech Pvt Ltd. IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, E: NEW DELHI BEFORE SHRI RAJ KUMAR CHAUHAN, HON’BLE JUDICIAL MEMBER AND SMT. RENU JAUHRI, HON’BLE ACCOUNTANT MEMBER ITA No. 7431/Del/2025 [Assessment Year: 2024-25] Karma Biotech Pvt. Ltd. DCIT, Circle 13(1) House No. 4, 1st Floor New Delhi MAT Calf Road, Vs Civil Lines Delhi-54 PAN- AAHCK2972R Appellant Respondent Assessee by Sh. Somil Agarwal, Adv. Sh. Deepesh Garg, Adv. Revenue/Department by Sh. Ankush Kalra, Sr. DR Date of Hearing 10.03.2026 Date of Pronouncement 18.03.2026 ORDER PER RENU JAUHRI: This appeal fi…

ROMAN CATHOLIC CHURCH OF ST. JOSEPH ,MUMBAI vs. ITO WARD 2(2), MUMBAI

In the result, the Assessee’s Appeal is allowed, in the above terms

ITA 6930/MUM/2025[2023-24]Status: DisposedITAT Mumbai11 Mar 2026AY 2023-24

Bench: Shri Narender Kumar Choudhryshri Girish Agrawal

For Appellant: Ms. Vasanti Patel, & M.A.GohelFor Respondent: Shri Umashankar Prasad (Ld. CIT
Section 11Section 11(1)(a)Section 12ASection 139(1)Section 143(1)Section 250Section 44A

…g of exemption should not be denied merely on the bar of limitation especially when the legislature has conferred wide discretionary powers to condone such delay on the authorities concerned. This Court in CIT Vs. Gujarat Oil and Allied Industries Ltd. (1993) 201 ITR 325 (Guj) has also held that provision regarding furnishing of audit report with the return has to be treated as a procedural proviso. It is directory in nature and its substantial compliance would suffice Benefit of exemption should not be denied merely on account of delay in furnishing the same and it is permissible for the Assessee to produce the…

ROTARY CLUB OF BOMBAY QUEENS NECKLACE CHARITABLE TRUST ,MUMBAI vs. ITO WARD 2(2), MUMBAI

In the result, the appeal of the assessee is allowed for statistical purpose

ITA 8306/MUM/2025[2023-24]Status: DisposedITAT Mumbai06 Mar 2026AY 2023-24

Bench: Shri Anikesh Banerjee & Shri Bijayananda Prusethrotary Club Of Bombay Vs Ito (Exem.) Ward 2(2), Mumbai Queens Necklace Charitable Aayakar Bhawan, M.K. Road Trust Mumbai-400020 B 41/45, Paragon Centre, Pandurang Budhkar Marg, Worli, Mumbai-400013 Pan: Aaatr4200K Appellant Respondent

For Appellant: Shri Kishor PatelFor Respondent: Shri Bhagirath Ramawat (SR DR)
Section 11(1)(a)Section 12ASection 12A(1)(b)Section 139(1)Section 143(1)Section 143(1)(a)Section 250

…ly on the bar of limitation especially when the legislature has conferred wide discretionary powers to condone such delay on the authorities concerned. 32. We may also refer to the decision of this Court in CIT v. Gujarat Oil and Allied Industries Ltd. [1993] 201 ITR 325 (Guj.), wherein it is held that the provision regarding furnishing of audit report with the return has to be treated as a procedural proviso. It is directory in nature and its substantial compliance would suffice. In that case, the assessee had not produced the audit report along with the return of income but produced the same before the completi…

GUJARAT MEDICAL EDUCATION AND RESEARCH SOCIETY AHMEDABAD,GANDHINAGAR vs. THE DY.CIT, CIRCLE-1, EXEMP, AHMEDABAD

In the result, the appeals of the assessee for A

ITA 2616/AHD/2025[2018-19]Status: DisposedITAT Ahmedabad17 Feb 2026AY 2018-19

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

For Appellant: Respondent by: Shri Rignesh Das, CIT-DRFor Respondent: Shri Rignesh Das, CIT-DR
Section 10Section 234ASection 270ASection 271(1)(c)Section 271ASection 69

…, in State of Punjab v. Shyamalal Murari & Sons [(1976) 1 SCC 719], it has been held that rules of procedure are intended to be handmaid of justice and not its mistress. The Hon’ble jurisdictional High Court in CIT v. Gujarat Oil and Allied Industries [(1993) 201 ITR 325 (Guj)] has also observed that matters should ordinarily be decided on merits rather than on technicalities. 16. In the present case, the additions made by the Assessing Officer are substantial and arise primarily on account of non-furnishing of details and explanations by the assessee. The assessee has consistently taken a stand that its income…

GUJARAT MEDICAL EDUCATION AND RESEARCH SOCIETY AHMEDABAD,GANDHINAGAR vs. THE DY.CIT, CIRCLE-1, EXEMP, AHMEDABAD

In the result, the appeals of the assessee for A

ITA 2615/AHD/2025[2018-19]Status: DisposedITAT Ahmedabad17 Feb 2026AY 2018-19

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

For Appellant: Respondent by: Shri Rignesh Das, CIT-DRFor Respondent: Shri Rignesh Das, CIT-DR
Section 10Section 234ASection 270ASection 271(1)(c)Section 271ASection 69

…, in State of Punjab v. Shyamalal Murari & Sons [(1976) 1 SCC 719], it has been held that rules of procedure are intended to be handmaid of justice and not its mistress. The Hon’ble jurisdictional High Court in CIT v. Gujarat Oil and Allied Industries [(1993) 201 ITR 325 (Guj)] has also observed that matters should ordinarily be decided on merits rather than on technicalities. 16. In the present case, the additions made by the Assessing Officer are substantial and arise primarily on account of non-furnishing of details and explanations by the assessee. The assessee has consistently taken a stand that its income…

GUJARAT MEDICAL EDUCATION AND RESEARCH SOCIETY AHMEDABAD,GANDHINAGAR vs. THE DY.CIT, CIRCLE-1, EXEMP, AHMEDABAD

In the result, the appeals of the assessee for A

ITA 2614/AHD/2025[2018-19]Status: DisposedITAT Ahmedabad17 Feb 2026AY 2018-19

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

For Appellant: Respondent by: Shri Rignesh Das, CIT-DRFor Respondent: Shri Rignesh Das, CIT-DR
Section 10Section 234ASection 270ASection 271(1)(c)Section 271ASection 69

…, in State of Punjab v. Shyamalal Murari & Sons [(1976) 1 SCC 719], it has been held that rules of procedure are intended to be handmaid of justice and not its mistress. The Hon’ble jurisdictional High Court in CIT v. Gujarat Oil and Allied Industries [(1993) 201 ITR 325 (Guj)] has also observed that matters should ordinarily be decided on merits rather than on technicalities. 16. In the present case, the additions made by the Assessing Officer are substantial and arise primarily on account of non-furnishing of details and explanations by the assessee. The assessee has consistently taken a stand that its income…

GUJARAT MEDICAL EDUCATION AND RESEARCH SOCIETY AHMEDABAD,GANDHINAGAR vs. THE DY.CIT, CIRCLE-1, EXEMP, AHMEDABAD

In the result, the appeals of the assessee for A

ITA 2613/AHD/2025[2015-16]Status: DisposedITAT Ahmedabad17 Feb 2026AY 2015-16

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

For Appellant: Respondent by: Shri Rignesh Das, CIT-DRFor Respondent: Shri Rignesh Das, CIT-DR
Section 10Section 234ASection 270ASection 271(1)(c)Section 271ASection 69

…, in State of Punjab v. Shyamalal Murari & Sons [(1976) 1 SCC 719], it has been held that rules of procedure are intended to be handmaid of justice and not its mistress. The Hon’ble jurisdictional High Court in CIT v. Gujarat Oil and Allied Industries [(1993) 201 ITR 325 (Guj)] has also observed that matters should ordinarily be decided on merits rather than on technicalities. 16. In the present case, the additions made by the Assessing Officer are substantial and arise primarily on account of non-furnishing of details and explanations by the assessee. The assessee has consistently taken a stand that its income…

GUJARAT MEDICAL EDUCATION AND RESEARCH SOCIETY AHMEDABAD,GANDHINAGAR vs. THE DY.CIT, CIRCLE-1, EXEMP, AHMEDABAD

In the result, the appeals of the assessee for A

ITA 2612/AHD/2025[2015-16]Status: DisposedITAT Ahmedabad17 Feb 2026AY 2015-16

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

For Appellant: Respondent by: Shri Rignesh Das, CIT-DRFor Respondent: Shri Rignesh Das, CIT-DR
Section 10Section 234ASection 270ASection 271(1)(c)Section 271ASection 69

…, in State of Punjab v. Shyamalal Murari & Sons [(1976) 1 SCC 719], it has been held that rules of procedure are intended to be handmaid of justice and not its mistress. The Hon’ble jurisdictional High Court in CIT v. Gujarat Oil and Allied Industries [(1993) 201 ITR 325 (Guj)] has also observed that matters should ordinarily be decided on merits rather than on technicalities. 16. In the present case, the additions made by the Assessing Officer are substantial and arise primarily on account of non-furnishing of details and explanations by the assessee. The assessee has consistently taken a stand that its income…

G.C.T.ALUMNI ASSOCIATION,COIMBATORE vs. ACIT, EXEMPTIONS,, COIMBATORE

The appeal of the assessee is allowed

ITA 3673/CHNY/2025[2020-21]Status: DisposedITAT Chennai17 Feb 2026AY 2020-21

Bench: Shri Aby T. Varkey & Ms. Padmavathy.Sआयकर अपील सं./Ita No.3673/Chny/2025 िनधा&रण वष& /Assessment Year: 2020-21

For Appellant: Mr. N. Arjun Raj, AdvocateFor Respondent: Dr. M.D. Vijay Kumar, JCIT
Section 11Section 119Section 13(9)Section 139(1)Section 143(1)Section 250

…herein the Hon'ble High Court had held as follows: 24 (a). The question whether it is permissible to the assessee to produce the audit report at the appellate stage, has already been answered by this court in CIT v. Gujarat Oil & Allied Industries Ltd. [1993] 201 ITR 325 (Guj.), wherein it is held that the provision regarding furnishing of audit report along with the return has to be treated as a procedural provision. It is directory in nature and its substantial compliance would suffice. In that case, the assessee had not produced the audit report along with the return of income, but produced before completion o…

ASSTT. COMMISSIONER OF INCOME TAX (EXEMPTIONS), CIRCLE, PUNE, PMT BUILDING, SWARGATE vs. SHIVAI VIDYA PRASARAK MANDAL, THANE

In the result, the appeal of the Revenue is dismissed

ITA 2536/PUN/2025[2020-21]Status: DisposedITAT Pune16 Feb 2026AY 2020-21

Bench: Shri Manish Borad & Ms. Astha Chandra

For Appellant: Shri Tanmay Milind PhadkeFor Respondent: Shri Aviyogi Ambadkar
Section 11Section 12ASection 12A(1)(b)Section 139Section 139(1)Section 143(1)Section 143(1)(a)Section 234A

…Hon'ble Gujarat High Court in the case of Sarvodaya Charitable Trust us. ITO(Exemption) (supra) wherein Para 32 of the said judgment reads as follows: "32. We may also refer to the decision of this Court in CIT v. Gujarat Oil and Allied Industries Ltd. (1993) 201 ITR 325 (Guj), wherein it is held that the provision regarding furnishing of audit report with the return has to be treated as a procedural proviso. It is directory in nature and its substantial compliance would suffice. In that case, the assessee had not produced the audit report along with the return of income but produced the same before the completio…

VISHNU JANARDHAN SHIROLKAR MAHAJAN WADY TRUST ,MUMBAI vs. ITO (EXEMPTION)-2(4) , MUMBAI

In the result, the grounds of

ITA 6602/MUM/2025[2021-22]Status: DisposedITAT Mumbai09 Feb 2026AY 2021-22

Bench: SHRI PAWAN SINGH (Judicial Member)

Section 11Section 12ASection 250Section 254(1)

…st Sridevi (supra), the High Court has not recorded the finding of facts there the delay was not intentional or deliberate. Now adverting to the merits of the case. 6. I find that Hon’ble Gujarat High Court in CIT vs. Gujarat Oil & Allied Industries (1993) 201 ITR 325 (Guj); Gujarat Paghuthan Energy Corporation (P) Ltd. vs. DCIT 225 Taxman 79 (Guj) and Zenith Processing Mills vs. CIT 219 ITR 721 (Guj) held that assessee could not file audit report along with return of income but file before completion of assessment by Assessing Officer. The assessee is entitled for deduction under section 80J. Similarly, J…

SHREE AMIZIRA PARSHWANATH SWETAMBAR JAIN TIRTH TRUST,AMIJHERA vs. ITO DHAR, DHAR

Appeal is allowed accordingly

ITA 292/IND/2025[2022-23]Status: DisposedITAT Indore13 Jan 2026AY 2022-23

Bench: Shri Siddhartha Nautiyal & Shri B.M. Biyaniassessment Year: 2022-23 Shree Amizira Parshwanath Ito Swetamber Jain Tirth Trust Dhar बनाम/ Amzera Sardarpur Vs. Dhar (Assessee/ Appellant) (Revenue/ Respondent) Pan: Aamts9264J Assessee By Shri Himanshu Gandhi, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 23.12.2025 Date Of Pronouncement 13.01.2026

Section 11Section 12ASection 139(1)Section 143(1)

…Gandhinagar Vs. ITO, Ahmedabad, ITA No. 2312/Ahd/2018, order dated 16.11.2022 where a similar controversy has been decided in favour of assessee, after following the decisions of Hon’ble Gujrat High Court in CIT vs. Gujarat Oil & Allied Industries reported in 201 ITR 325 and CIT vs. Mayur Foundation reported in 274 ITR 562. The relevant paragraphs of the order of ITAT are as under: “12. We have heard the rival contentions of both the parties and perused the materials available on record. As per the provisions of section 12A(1)(b) of the Act, it is necessary for the assessee in order to claim exemption under secti…

RAJ LAXMI CHARITABLE TRUST,MEERUT vs. ITO, EXEMPTION WARD, GHAZIABAD

ITA 7582/DEL/2025[2016-17]Status: DisposedITAT Delhi29 Dec 2025AY 2016-17

Bench: Shri Satbeer Singh Godaraassessment Year: 2016-17

Section 11(2)Section 139(1)Section 143(3)

…uthorities respective findings rejecting the assessee’s impugned exemption claim. Suffice to say various judicial precedents including CIT v. Xavier Kelvani Mandal Pvt. Ltd. [2014] 41 taxmann.com 184(Gujarat) & CIT v. Gujarat Oil & Allied Industries (1993) 201 ITR 325 (Gujarat), have already settled the issue that such a compliance of uploading Form 10 or 10A or Form 10B tax audit report; as the case may be, is only directory in nature. It is further reiterated that the assessee had duly filed its prescribed audit report in Form 10 vey well before from the learned Assessing Officer’s assessment (supra). I acc…

KINKINI,BHILWARA,BHILWARA vs. ITO EXEMPTION WARD 1, JAIPUR, JAIPUR

In the result, the appeal of the assessee is allowed

ITA 1185/JPR/2025[2023-24]Status: DisposedITAT Jaipur24 Dec 2025AY 2023-24

Bench: SMT. ANNAPURNA GUPTA (Accountant Member)

For Appellant: Sh.Mahendra Gargieya, AdvocateFor Respondent: Sh. Gautam Singh Choudhary
Section 11Section 11(1)Section 12ASection 143Section 143(1)Section 143(1)(a)Section 234BSection 250

…ly on the bar of limitation especially when the legislature has conferred wide discretionary powers to condone such delay on the authorities concerned. 32. We may also refer to the decision of this Court in CIT v. Gujarat Oil and Allied Industries Ltd. [1993] 201 ITR 325 (Guj.), wherein it is held that the provision regarding furnishing of audit report with the return has to be treated as a procedural proviso. It is directory in nature and its substantial compliance would suffice. In that case, the assessee had not produced the audit report along with the return of income but produced the same before the completi…

PRISTINE MEGA LOGISTICS PARK PVT. LTD.,DELHI vs. DCIT CIRCLE- 19(1), NEW DELHI

In the result, the appeal of the assessee is partly allowed

ITA 1450/DEL/2025[2022-23]Status: DisposedITAT Delhi17 Dec 2025AY 2022-23

Bench: Shri Anubhav Sharma& Shri Amitabh Shukla[Assessment Year: 2022-23] M/S Pristine Mega Logistics Dy. Commissioner Of Income Tax, Park Pvt. Ltd., Cpc Bangalore, 3Rd Floor, Commercial Plaza, Vs Circle-19(1), New Delhi Wing B, Radisson Hotel, Mahipalpur, New Delhi-110037 Pan:Aagcp8465R Appellant Respondent Assessee By Shri Ashok Jain, Ca Revenue By Shri Dayainder Singh Sidhu, Cit(Dr) Date Of Hearing 10.12.2025 Date Of Pronouncement 17.12.2025

Section 139(1)Section 143(1)(a)Section 143(3)Section 80Section 80I

…-IA(7) with regard to filing of the audit report along with the return were not mandatory and were merely directory. In coming to such conclusion, the Tribunal referred to the decision of the Gujarat High Court in CIT v. Gujarat Oil & Allied Industries [1993] 201 ITR 325. In that decision the provisions of section 80J(6A) were considered. The wording of section 80J(6A) is similar to that of section 80-IA(7) which is in issue in the present appeal. The Gujarat High Court took the view that the word 'shall' which occurs in section 80J(6A) be read as 'may' and that the requirement of filing of an audit report along…

SHRI GANADHIPATI GANDHARACHARYA KUNTIUSAGAR VIDYA SODH SONSTHA,KOLHAPUR vs. ITO, EXEMPTION, PUNE, KOLHAPUR

ITA 2026/PUN/2025[2021-22]Status: DisposedITAT Pune09 Dec 2025AY 2021-22

Bench: Shri Manish Borad & Ms. Astha Chandra

For Appellant: Shri Bhuvanesh KankaniFor Respondent: Shri Bharat Andhale

…Hon'ble Gujarat High Court in the case of Sarvodaya Charitable Trust us. ITO(Exemption) (supra) wherein Para 32 of the said judgment reads as follows: "32. We may also refer to the decision of this Court in CIT v. Gujarat Oil and Allied Industries Ltd. (1993) 201 ITR 325 (Guj), wherein it is held that the provision regarding furnishing of audit report with the return has to be treated as a procedural proviso. It is directory in nature and its substantial compliance would suffice. In that case, the assessee had not produced the audit report along with the return of income but produced the same before the completio…

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