CIT v. Gujarat Oil & Allied Industries

201 ITR 325High Court1993#480 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 366,314 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

Shri Ganadhipati Gandharacharya Kuntiusagar Vidya Sodh Sonstha, Kolhapur vs. ITO, Exemption, Pune, Kolhapur

ITA 2025/PUN/2025[2020-21]Status: DisposedITAT Pune09 Dec 2025AY 2020-21

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…

Shri Ganadhipati Gandharacharya Kuntiusagar Vidya Sodh Sonstha, Kolhapur vs. ITO, Exemption, Pune, Kolhapur

ITA 2024/PUN/2025[2019-20]Status: DisposedITAT Pune09 Dec 2025AY 2019-20

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…

Shri Ganadhipati Gandharacharya Kuntiusagar Vidya Sodh Sonstha, Pune vs. ITO, Exemption, Pune

ITA 2023/PUN/2025[2018-19]Status: DisposedITAT Pune09 Dec 2025AY 2018-19

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…

Smt Laxmidevi Somani Public Charitable Trust, Mumbai vs. ITO Exemption Ward 2(2), Mumbai

In the result, the Assessee’s appeal is allowed for statistical purposes in the aforesaid terms

ITA 5786/MUM/2025[2020-21]Status: DisposedITAT Mumbai28 Nov 2025AY 2020-21

Bench: Shri Narender Kumar Choudhry

For Appellant: Ms. Mitali Parekh, Ld. CAFor Respondent: Shri Sandeep Jumale (Sr. DR)
Section 11Section 119Section 143(1)Section 250

…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 th…

Mig Cricket Club, Mumbai vs. DCIT(E)-2, Mumbai

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

ITA 5721/MUM/2025[2014-15]Status: DisposedITAT Mumbai28 Nov 2025AY 2014-15

Bench: Shri Amit Shukla & Shri Vikram Singh Yadavassessment Year : 2014-15 Mig Cricket Club, Dcit(E)-2, Mig Colony, Mtnl Building, Mig Cricket Club, Vs. Cumballa Hill, Ramkrishna Paramhans Marg, Mumbai-400026. Bandra East, Mumbai-400051. Pan : Aaatm4779J (Appellant) (Respondent) For Assessee : Shri Anil Sathe For Revenue : Shri Annavaran Kosuri, Sr.Dr Date Of Hearing : 27-11-2025 Date Of Pronouncement : 28-11-2025

For Appellant: Shri Anil SatheFor Respondent: Shri Annavaran Kosuri, Sr.DR
Section 11Section 143(1)

…at), wherein the Hon‟ble High Court has held as under: “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 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 of…

Kerala Beedi and Cigar Workers Welfare Fund Board, Kannur vs. ITO, Exemption Ward, Kannur

In the result, both the appeal of the assessee bearing ITA No

ITA 668/COCH/2025[2018-19]Status: DisposedITAT Cochin13 Nov 2025AY 2018-19

Bench: BEFORESHRI. INTURI RAMA RAO, ACCOUNTANT MEMBERAND SHRI. ANIKESH BANERJEE (Judicial Member)

For Appellant: Shri V M Veeramani, C.AFor Respondent: Shri Leena Lal, (SR.AR.)
Section 11Section 12ASection 142(1)Section 143(3)Section 250Section 270A

…of Sarvodaya Charitable Trust v. Income Tax Officer. (Exemption), [2021] 125 taxmann.com 75 (Gujarat). The relevant paragraph is extracted as below:- “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…

Kerala Beedi and Cigar Workers Welfare Fund Board, Kannur vs. Assessment Unit, Income Tax Department

In the result, both the appeal of the assessee bearing ITA No

ITA 659/COCH/2025[2018-19]Status: DisposedITAT Cochin13 Nov 2025AY 2018-19

Bench: BEFORESHRI. INTURI RAMA RAO, ACCOUNTANT MEMBERAND SHRI. ANIKESH BANERJEE (Judicial Member)

For Appellant: Shri V M Veeramani, C.AFor Respondent: Shri Leena Lal, (SR.AR.)
Section 11Section 12ASection 142(1)Section 143(3)Section 250Section 270A

…of Sarvodaya Charitable Trust v. Income Tax Officer. (Exemption), [2021] 125 taxmann.com 75 (Gujarat). The relevant paragraph is extracted as below:- “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…

Comet Power Private Limited, Mumbai vs. Assessing Officer, Mumbai

In the result, appeal of the assessee is allowed

ITA 3321/MUM/2025[2019-2020]Status: DisposedITAT Mumbai04 Nov 2025AY 2019-2020

Bench: Shri Sandeep Gosain & Shri Girish Agrawal

Section 139(1)Section 250Section 80Section 801ASection 801A(7)Section 80I

…on 801A(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 decisions of the Gujarat High Court in CIT vs. Gujarat Oil & Allied Industries, 201 ITR 325 (Guj.). In that decision the provisions of Section 80J(6A) were considered. The wording of Section 80J(6A) is similar to that of section 80-1A(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…

Comet Power Private Limited, Mumbai vs. Assessing Officer, Mumbai

In the result, appeal of the assessee is allowed

ITA 3320/MUM/2025[2018-19]Status: DisposedITAT Mumbai04 Nov 2025AY 2018-19

Bench: Shri Sandeep Gosain & Shri Girish Agrawal

Section 139(1)Section 250Section 80Section 801ASection 801A(7)Section 80I

…on 801A(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 decisions of the Gujarat High Court in CIT vs. Gujarat Oil & Allied Industries, 201 ITR 325 (Guj.). In that decision the provisions of Section 80J(6A) were considered. The wording of Section 80J(6A) is similar to that of section 80-1A(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…

Comet Power Private Limited, Mumbai vs. Assessing Officer, Aayakar Bhawan, Mumbai

In the result, appeal of the assessee is allowed

ITA 3319/MUM/2025[2016-17]Status: DisposedITAT Mumbai04 Nov 2025AY 2016-17

Bench: Shri Sandeep Gosain & Shri Girish Agrawal

Section 139(1)Section 250Section 80Section 801ASection 801A(7)Section 80I

…on 801A(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 decisions of the Gujarat High Court in CIT vs. Gujarat Oil & Allied Industries, 201 ITR 325 (Guj.). In that decision the provisions of Section 80J(6A) were considered. The wording of Section 80J(6A) is similar to that of section 80-1A(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…

Kalpesh Kumar Ramanlal Shah, Davangere vs. ACIT, Circle-1(1), Davangere

In the result, the Assessee’s appeal is allowed

ITA 1169/BANG/2025[2017-18]Status: DisposedITAT Bangalore31 Oct 2025AY 2017-18

Bench: Shri Narender Kumar Choudhry & Shri Waseem Ahmedassessment Year : 2017-18

For Appellant: Ms. Sunaina Bhatia, CAFor Respondent: Shri Balusamy N., JCIT-DR
Section 11Section 119Section 143(1)Section 250Section 80I

…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 th…

Arif Industries Pvt.Ltd., Lucknow vs. CIT(A), Lucknow

In the result, the appeal of the assessee is partly allowed for statistical purposes

ITA 638/LKW/2024[2022-23]Status: DisposedITAT Lucknow28 Oct 2025AY 2022-23

Bench: Shri Kul Bharat & Shri Nikhil Choudharyआयकर अपील सं/ Ita No.638/Lkw/2024 ननिाारण वर्ा/ Assessment Year: 2022-23 Arif Industries Pvt Ltd V. Commissioner Of Income 2Nd Floor Metro City Centre, Tax Appeals/National Metro City, Paper Mill Faceless Appeal Centre Compound, Nishat Ganj, Delhi. Lucknow-226006. Pan:Aacca2048M अपीलार्थी/(Appellant) प्रत्यर्थी/(Respondent) अपीलार्थी कक और से/Appellant By: Shri Rajeev Joshi, Ca प्रत्यर्थी कक और से /Respondent By: Shri Amit Kumar, Cit(Dr) सुनवाई कक तारीख / Date Of Hearing: 09 09 2025 घोर्णा कक तारीख/ Date Of 28 10 2025 Pronouncement: आदेश / O R D E R

For Appellant: Shri Rajeev Joshi, CAFor Respondent: Shri Amit Kumar, CIT(DR)
Section 139Section 139(1)Section 143(1)(a)Section 44ASection 80

…on 80IA(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 decisions of the Gujarat High Court in CIT vs. Gujarat Oil & Allied Industries, 201 ITR 325 (Guj.). 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…

Income Tax Officer(Exmp)-2(4), Mumbai vs. Vishnu Janardan Shirolkar Mahajan Wady Trust, Mumbai

In the result, grounds of appeal raised

ITA 4919/MUM/2025[2022-23]Status: DisposedITAT Mumbai16 Oct 2025AY 2022-23

Bench: Shri Saktijit Dey, Hon'Ble & Shri Narendra Kumar Billaiya, Hon'Ble

For Appellant: Shri Kinjal Bhuta, A/RFor Respondent: Ms. Kavitha Kaushik, Sr. D/R
Section 11Section 11ASection 12A

…Department before this Court by way of present appeal. 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 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…

Seva Bharathi, Hyderabad vs. CIT., Exemption Ward 1(4), Hyderabad

In the result, ITA.No.1307/Hyd

ITA 365/HYD/2025[2022-23]Status: DisposedITAT Hyderabad15 Oct 2025AY 2022-23

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdiaआ.अपी.सं /Ita No.365 & 1307/Hyd/2025 िनधा"रण वष"/Assessment Year 2022-2023 Seva Bharathi, The Commissioner Of Hyderabad – 500 018. Income Tax Vs. Telangana. (Exemptions), Ward-1(4), Pan Aayts5233K Hyderabad – 500 004. (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Ca Sri Harsha राज" व "ारा/Revenue By:: Dr. Sachin Kumar, Sr. Ar सुनवाई की तारीख/Date Of Hearing: 08.10.2025 घोषणा की तारीख/Pronouncement: 15.10.2025 आदेश/Order Per Vijay Pal Rao:

For Appellant: CA Sri HarshaFor Respondent: : Dr. Sachin Kumar, Sr. AR
Section 11Section 11(2)Section 119(2)(b)Section 12ASection 143(1)Section 250

…IT v. Xavier Kelavani Mandal (P.) Ltd. [2014] 41 taxmann.com 184/221 Taxman 43 (Mag.) (Guj) VI. Zenith Processing Mills v. CIT [1996] 219 ITR 721 (Gul): VII. CIT v. Mayur Foundation [2005] 274 TTR 562 (Guj): VIII. CIT v. Gujarat Oil & Allied Industries [19931 201 ITR 325 (G.): IX. CII v. G. M. Knitting Industries (P.) Ltd. [2016171 taxmann.com 35/120151376 ITR 456 (SC): X. CIT v. Web Commerce (India) (P) Ltd. [2009] 178 Taxman 310/318 ITR 135 (Delhi): XI. CIT v. Contimeters Electricals (P) Ltd. [20091 178 Taxman 422/317 ITR 249 (Delhi): XII. Pr. CIT v. Surya Merchants Ltd. 120151 72 taxmann.com 16/387 ITR 105 (A…

Seva Bharathi, Hyderabad vs. ITO., Exemption Ward 1(4), Hyderabad

In the result, ITA.No.1307/Hyd

ITA 1307/HYD/2025[2022-23]Status: DisposedITAT Hyderabad15 Oct 2025AY 2022-23

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdiaआ.अपी.सं /Ita No.365 & 1307/Hyd/2025 िनधा"रण वष"/Assessment Year 2022-2023 Seva Bharathi, The Commissioner Of Hyderabad – 500 018. Income Tax Vs. Telangana. (Exemptions), Ward-1(4), Pan Aayts5233K Hyderabad – 500 004. (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Ca Sri Harsha राज" व "ारा/Revenue By:: Dr. Sachin Kumar, Sr. Ar सुनवाई की तारीख/Date Of Hearing: 08.10.2025 घोषणा की तारीख/Pronouncement: 15.10.2025 आदेश/Order Per Vijay Pal Rao:

For Appellant: CA Sri HarshaFor Respondent: : Dr. Sachin Kumar, Sr. AR
Section 11Section 11(2)Section 119(2)(b)Section 12ASection 143(1)Section 250

…IT v. Xavier Kelavani Mandal (P.) Ltd. [2014] 41 taxmann.com 184/221 Taxman 43 (Mag.) (Guj) VI. Zenith Processing Mills v. CIT [1996] 219 ITR 721 (Gul): VII. CIT v. Mayur Foundation [2005] 274 TTR 562 (Guj): VIII. CIT v. Gujarat Oil & Allied Industries [19931 201 ITR 325 (G.): IX. CII v. G. M. Knitting Industries (P.) Ltd. [2016171 taxmann.com 35/120151376 ITR 456 (SC): X. CIT v. Web Commerce (India) (P) Ltd. [2009] 178 Taxman 310/318 ITR 135 (Delhi): XI. CIT v. Contimeters Electricals (P) Ltd. [20091 178 Taxman 422/317 ITR 249 (Delhi): XII. Pr. CIT v. Surya Merchants Ltd. 120151 72 taxmann.com 16/387 ITR 105 (A…

Shree Gurudev Datta Mandir Trust, Mumbai vs. ITO Ward 2(3), Mumbai

In the result, the appeal filed by the assessee isallowed in above terms for statistical purposes

ITA 2499/MUM/2025[N.A ]Status: DisposedITAT Mumbai13 Oct 2025

Bench: Ms. Padmavathy S & Shri Raj Kumar Chauhanshree Gurudev Datta Mandir Cit(Exemptions)/Ito Trust Ward 2(3), Datta Mandir Compound, Datta Vs. R. No. 601, 6Th Floor, Cumbulla Mandir Road, Vakola Pipeline, Hill, Mtnl Building, Santacruz East, Mumbai-400 055 Cumballa Hill, Mumbai, Pan: Aaats8130R Maharashtra – 400 026

Section 12ASection 12A(1)(ac)

…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 th…

Indian Medical Association Pune Branch, Shukrawar Peth vs. DCIT Exemption Circle, Pune, Swargate

In the result, the appeal filed by the assessee being ITA

ITA 764/PUN/2025[2018-19]Status: DisposedITAT Pune30 Sept 2025AY 2018-19

Bench: Ms.Astha Chandra & Dr.Dipak P. Ripoteआयकर अपऩल सं. / Ita No.764/Pun/2025 निर्धारण वषा / Assessment Year: 2018-19 Indian Medical Association V Dcit, Pune Branch, S Exemption Circle, Pune. 992, Dr.Nitu Mandke, Ima House, Tilak Road, Pune – 411002. Pan: Aaati2653M Appellant/ Assessee Respondent / Revenue Assessee By Shri Nikhil S. Pathak Revenue By Shri Ramnath P Murkunde-Addl.Cit Date Of Hearing 16/09/2025 Date Of Pronouncement 30/09/2025 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Is An Appeal Filed By The Assessee Against The Order Of Ld.Commissioner Of Income Tax(Appeal)[Nfac], Under Section 250 Of The Income Tax Act, 1961 Dated 28.02.2025 Emanating From The Assessment Order Passed Under Section 143(3) Of The Act, Dated 22.05.2021 For A.Y.2018-19. The Assessee Has Raised The Following Grounds Of Appeal :

Section 11Section 12ASection 139(4)Section 143(1)Section 143(3)Section 250

…andal (P.) Ltd. (supra), wherein it is held as under: "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 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…

Deputy Commissioner of Income-Tax vs. The Jawaharlal Nehru Port Trust, Raigad

In the result, all the three appeals filed by the Revenue are dismissed and all the three appeals filed by the assessee are partly allowed

ITA 545/PUN/2016[2005-06]Status: DisposedITAT Pune30 Sept 2025AY 2005-06

Bench: Shri R. K. Panda & Ms Astha Chandra

For Appellant: S/Shri Madhur Agrawal, AdvocateFor Respondent: S/Shri Sham Walve, Special Counsel along with Tanzil Padvekar and Bhavik Chheda
Section 10(20)Section 11Section 12ASection 142Section 143(1)Section 143(3)Section 263

…2/77-IT(Part), dated February 9, 1978-CBDT Bulletin Tech. XXIII/582.)" 11. On behalf of the assessee, reliance was placed upon CIT v. Rai Bahadur Bissesswarlal Motilal Malwasie Trust [1992] 195 ITR 825 (Cal) and CIT v. Gujarat Oil and Allied Industries [1993] 201 ITR 325 (Guj). 12. In CIT v. Jaideep Industries [1989] 180 ITR 81 (P & H), the point under consideration before this court was whether the Tribunal was right in holding that filing of the audit report under Section 80J(6A) during the assessment proceedings and not along with the return of income would satisfy the requirements of Section 80J(6A). It was h…

Deputy Commissioner of Income-Tax vs. The Jawaharlal Nehru Port Trust, Raigad

In the result, all the three appeals filed by the Revenue are dismissed and all the three appeals filed by the assessee are partly allowed

ITA 544/PUN/2016[2004-05]Status: DisposedITAT Pune30 Sept 2025AY 2004-05

Bench: Shri R. K. Panda & Ms Astha Chandra

For Appellant: S/Shri Madhur Agrawal, AdvocateFor Respondent: S/Shri Sham Walve, Special Counsel along with Tanzil Padvekar and Bhavik Chheda
Section 10(20)Section 11Section 12ASection 142Section 143(1)Section 143(3)Section 263

…2/77-IT(Part), dated February 9, 1978-CBDT Bulletin Tech. XXIII/582.)" 11. On behalf of the assessee, reliance was placed upon CIT v. Rai Bahadur Bissesswarlal Motilal Malwasie Trust [1992] 195 ITR 825 (Cal) and CIT v. Gujarat Oil and Allied Industries [1993] 201 ITR 325 (Guj). 12. In CIT v. Jaideep Industries [1989] 180 ITR 81 (P & H), the point under consideration before this court was whether the Tribunal was right in holding that filing of the audit report under Section 80J(6A) during the assessment proceedings and not along with the return of income would satisfy the requirements of Section 80J(6A). It was h…

Deputy Commissioner of Income-Tax vs. The Jawaharlal Nehru Port Trust, Raigad

In the result, all the three appeals filed by the Revenue are dismissed and all the three appeals filed by the assessee are partly allowed

ITA 543/PUN/2016[2003-04]Status: DisposedITAT Pune30 Sept 2025AY 2003-04

Bench: Shri R. K. Panda & Ms Astha Chandra

For Appellant: S/Shri Madhur Agrawal, AdvocateFor Respondent: S/Shri Sham Walve, Special Counsel along with Tanzil Padvekar and Bhavik Chheda
Section 10(20)Section 11Section 12ASection 142Section 143(1)Section 143(3)Section 263

…2/77-IT(Part), dated February 9, 1978-CBDT Bulletin Tech. XXIII/582.)" 11. On behalf of the assessee, reliance was placed upon CIT v. Rai Bahadur Bissesswarlal Motilal Malwasie Trust [1992] 195 ITR 825 (Cal) and CIT v. Gujarat Oil and Allied Industries [1993] 201 ITR 325 (Guj). 12. In CIT v. Jaideep Industries [1989] 180 ITR 81 (P & H), the point under consideration before this court was whether the Tribunal was right in holding that filing of the audit report under Section 80J(6A) during the assessment proceedings and not along with the return of income would satisfy the requirements of Section 80J(6A). It was h…