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.

How many judgments cite CIT v. Gujarat Oil & Allied Industries?

195 judgments on BharatTax cite CIT v. Gujarat Oil & Allied Industries (201 ITR 325), spanning 2008 to 2026.

Which sections of the Income Tax Act does CIT v. Gujarat Oil & Allied Industries come up under?

It is most often cited in judgments turning on Section 11, Section 143(1), Section 139(1), Section 12A, Section 250, Section 12.

CIT v. Gujarat Oil & Allied Industries (201 ITR 325)

Jawahar Lal Nehru Port Trust, Navi Mumbai vs. ACIT Panvel, Panvel

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 1155/MUM/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…

Jawahar Lal Nehru Port Trust, Navi Mumbai vs. ACIT Panvel, Panvel

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 1154/MUM/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…

Jawahar Lal Nehru Port Trust, Navi Mumbai vs. ACIT Panvel, Panvel

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 1153/MUM/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…

Shri Bhagwandas Ramdasji Charitable and Religious Trust, Mumbai vs. ITO, Exemption-2(3), Mumbai

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

ITA 4451/MUM/2025[2020-21]Status: DisposedITAT Mumbai30 Sept 2025AY 2020-21

Bench: Shri Om Prakash Kanta N D Shri Narender Kumar Choudhryshri Bhagwandas Ito (Exemption)-2(3), Ramdasji Charitable & Mumbai Religious Trust, Ground Floor, Oricon House, 1076, Vs. Dr E Moses Road, Mumbai- 400 018 Pan: Aabts 4907 K (Appellant) (Respondent)

For Appellant: Shri Dharmesh Shah &For Respondent: Shri Leyaqat Ali Aafaqui, Ld. Sr.D.R

Section 11Section 119Section 119(2)(b)Section 12ASection 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…

Global University Foundation, Hyderabad vs. ITO., Exemption Ward-1(1), Hyderabad

In the result, appeal filed by the assessee is allowed

ITA 240/HYD/2025[2021-22]Status: DisposedITAT Hyderabad26 Sept 2025AY 2021-22

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Madhusudan Sawdiaआ.अपी.सं /Ita No. 240/Hyd/2025 (िनधा"रण वष"/Assessment Year: 2021-22) Global University Foundation Vs. Income Tax Officer Hyderabad (Exemption) Ward-1 Pan:Aaicg0020F Hyderabad (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Ca Suvibha Nolka राज" व "ारा/Revenue By:: Shri Sankar Pandi, P, Sr.Ar सुनवाई की तारीख/Date Of Hearing: 11/09/2025 घोषणा की तारीख/Pronouncement: 26/09/2025 आदेश/Order Per Vijay Pal Raothis Appeal By The Assessee Is Directed Against The Order Dated 14/07/2023 Of The Learned Cit (A)-Nfac Delhi, For The A.Y.2021-22. 2. There Is A Delay Of 506 Days In Filing The Present Appeal. The Assessee Has Filed A Petition For Condonation Of Delay Which Is Supported By An Affidavit Of The Director Of The Assessee Foundation. The Learned Counsel For The Assessee Has Submitted That The Assessee Was Not Served With The Impugned Order Dated 14/07/2023 Passed By The Learned Cit (A) & Therefore, Due To The Non-Communication Of The Impugned Order, The Assessee

For Appellant: CA Suvibha NolkaFor Respondent: : Shri Sankar Pandi, P, Sr.AR

Section 11Section 143(1)

…ely 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 complet…

Roshni Homi Daji Bahu Uddeshiya Shiksha Avm Sarvajanik Nyas, Indore vs. CPC, Bengluru

Appeal is allowed for statistical purposes

ITA 142/IND/2025[2023-24]Status: DisposedITAT Indore25 Sept 2025AY 2023-24

Bench: Shri B.M. Biyani & Shri Paresh M. Joshiassessment Year:2023-24 Roshni Homi Daji Bahu Cpc, Bengaluru Uddeshiya Shiksha Avm Sarvajanik Nyas, बनाम/ 119, Kanlindi Kunj, Vs. Pipliyahana Square, Indore (Assessee/Appellant) (Revenue/Respondent) Pan: Aaetr9004R Assessee By Shri S.S. Deshpande, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 22.09.2025 Date Of Pronouncement 25.09.2025

Section 11Section 11(1)(a)Section 11(2)Section 12ASection 12A(1)(b)Section 13(10)Section 139Section 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…

Shri Ekta Education Trust, Keshod vs. The ITO Exemption, Ward (2), Rajkot.

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

ITA 177/RJT/2025[2022-23]Status: DisposedITAT Rajkot29 Aug 2025AY 2022-23

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं./Ita No. 177/Rjt/2025 ("नधा"रण वष"/Assessment Year: (2022-23) Shri Ekta Education Trust बनाम Income Tax Officer (Exemption), Professional Academy Primary Ward-2, Rajkot, New Aayakar /Vs. School, Gokuldham Mangrole Road, Bhawan, Race Course Ring Keshod-362 220 Road, Rajkot-360 001 "थायी लेखा सं./जीआइआरसं./Pan/Gir No.: Aafts 1570 G (अपीलाथ"/Appellant) (""यथ"/Respondent) "नधा"रती क" ओर से/Appellant By : Shri D.M.Rindani, A.R. & Ms. Devina Patel, Ar राज"व क" ओर से/Respondent By : Shri Abhimanyu Singh Yadav, Sr. D.R. सुनवाई क" तार"ख/ Date Of Hearing : 13/08/2025 घोषणा क" तार"ख/Date Of Pronouncement : 29/08/2025 आदेश / O R D E R Per, Dr. Arjun Lal Saini: Captioned Appeal Filed By The Assessee, Pertaining To Assessment Year (Ay) 2022-23, Is Directed Against The Order Under Section 250 Of The Income Tax Act, 1961 (Hereinafter Referred To As “The Act”) Passed By The Learned Commissioner Of Income Tax(Appeal)/Addl/Jcit(A)-1, (In Short “Ld.Cit(A)”, Dated 12.02.2025, Which In Turn Arises Out Of An Order Passed By The Centralized Processing Centre/Assessing Officer U/S 143(1) Of The Act. 2. The Grounds Of Appeal Raised By The Assessee Are As Follows: “1. The Learned Addl/Jcit(A)-1, Visakhapatanam, Erred In Confirming The Action Of The Cpc, Bangalore By Failing To Appreciate That The Actin Of Cpc, Bangalore In Making Adjustments To The Returned Income Of The Appellant By Way Of Intimation U/S 143(1) Of The Act & In Denying The Benefit Of Sec.11 Of The Appellant Was Not A Case Of Permissible Prima Facie Adjustment.

For Appellant: Shri D.M.Rindani, A.R. &For Respondent: Shri Abhimanyu Singh Yadav, Sr. D.R

Section 11Section 139(1)Section 143(1)Section 250

…nn.com 184 (Gujarat), where in it was held as follows: “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…

Keystone Foundation, Nilgiris vs. ACIT, Exemptions Ward, Coimbatore

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

ITA 1680/CHNY/2025[2023-24]Status: DisposedITAT Chennai29 Aug 2025AY 2023-24

Bench: Shri S.S. Viswanethra Ravi & Shri S.R. Raghunathaआयकर अपील सं./I.T.A. No.1680/Chny/2025 िनधा"रण वष"/Assessment Year: 2023-24 Keystone Foundation, Vs. The Assistant Commissioner Of P.B. No. 35, Groves Hill Road, Income Tax, Kotagiri, Nilgiris 643 217. Exemptions Ward, Coimbatore. [Pan:Aaatk0218N] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri N. Arjun Raj, Advocate ""थ" की ओर से/Respondent By : Shri N. Rajakumar, Addl. Cit सुनवाई की तारीख/ Date Of Hearing : 26.08.2025 घोषणा की तारीख /Date Of Pronouncement : 29.08.2025 आदेश /O R D E R Per S.S. Viswanethra Ravi: This Appeal Filed By The Assessee Is Directed Against The Order Dated 29.05.2025 Passed By The Addl/Jcit(A)-9, Delhi For The Assessment Year 2023-24. 2. The Ld. Ar Shri N. Arjun Raj, Advocate Submits That The Assessee Raised 9 Grounds Of Appeal Amongst Which, The Only Issue Emanates In Challenging The Action Of The Ld. Cit(A) In Confirming The Disallowance Made On Account Of Non-Filing Of Audit Report In Form 10B In The Facts & Circumstances Of The Case.

For Appellant: Shri N. Arjun Raj, AdvocateFor Respondent: Shri N. Rajakumar, Addl. CIT

Section 11Section 139(1)Section 139(5)Section 143(1)Section 143(1)(A)Section 164(2)

…wherein 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…

The Nasik St. Xaviers Society, Mumbai vs. Income Tax Officer Exemption Ward 2(4), Mumbai

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

ITA 1364/MUM/2025[2023-24]Status: DisposedITAT Mumbai29 Aug 2025AY 2023-24

Bench: Shri Narender Kumar Choudhry & Shri Omkareshwar Chidaraassessment Year: 2023-24

For Appellant: Smt. Vasanti Patel, Ld. A.RFor Respondent: Shri Leyaqat Ali Aafaqui, Ld. D.R

Section 119Section 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 4 M/s. The Nasik ST. Xavier’s Society 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 per…

Marathwada Association of Small Scale Indutries & Agriculture, Pune vs. CIT(A), Addl/JCIT(A)1, Gurugram

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

ITA 1077/PUN/2025[2014-15]Status: DisposedITAT Pune26 Aug 2025AY 2014-15

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

For Appellant: Ms. Shubhada L JoshiFor Respondent: Shri Ramnath P Murkunde

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

…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. (1953) 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…

Bhagwan Precision, Rohtak vs. Asstt. Commissioner of Income Tax, Rohtak

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

ITA 5174/DEL/2024[2017-18]Status: DisposedITAT Delhi18 Aug 2025AY 2017-18

Bench: Shri Satbeer Singh Godara & Shri S.Rifaur Rahmanbhagwan Precision, Vs. Acit, 35, Subhash Nagar, Model Town, Rohtak. Rohtak – 124 001 (Haryana). (Pan : Aajfb6625K) (Appellant) (Respondent) Assessee By : Shri Ved Jain, Advocate Shri Ayush Garg, Ca Revenue By : Shri Rajesh Tiwari, Sr. Dr Date Of Hearing : 19.05.2025 Date Of Order : 18.08.2025 O R D E R Per S.Rifaur Rahman,Am: 1. The Assessee Has Filed Appeal Against The Order Of The Learned Addl./Jcit (Appeals)-6, Chennai [“Ld. Jcit(A)”, For Short] Dated 28.09.2024 For The Assessment Year 2017-18. 2. At The Time Of Hearing, Ld. Ar Of The Assessee Brought To Our Notice Brief Fact Of The Case That Assessee Is A Firm Engaged In The Business Of Manufacturing & Sale Of Precision Turned Parts. The Works Of The Assessee Is At Industrial Part Iv, Plot No.9 V, Begampur (Haridwar)

For Appellant: Shri Ved Jain, AdvocateFor Respondent: Shri Rajesh Tiwari, Sr. DR

Section 139Section 139(1)Section 139(5)Section 143(1)Section 234BSection 44ASection 80A(5)Section 80I

…on 80- 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, 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…

Ambica Education Trust, Himatnagar vs. The ADIT, CPC Present Juris. the ITO, Exemption, Palanpur

In the result, the appeals filed by the Assessee are allowed for statistical purposes

ITA 799/AHD/2025[2020-21]Status: DisposedITAT Ahmedabad13 Aug 2025AY 2020-21

Bench: DR. BRR KUMAR (Vice President), Shri T.R. SENTHIL KUMAR (Judicial Member)

Section 11Section 119(2)(b)Section 143Section 143(1)

…ble on record. The moot question whether it is permissible to the assessee to produce the audit report at the appellate stage is correct in law is been decided by the Jurisdictional High Court in the case of CIT Vs. Gujarat Oil & Allied Industries Ltd. [1993] 201 ITR 325 (Guj.) wherein it is held that the provisions 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. Thus the Hon’ble Court Held that the benefit of exemption should not be denied merely on account of delay in furnishing the sa…

Ambica Education Trust, Himatnagar vs. The ADIT, CPC Present Juris. the ITO, Exemption, Palanpur

In the result, the appeals filed by the Assessee are allowed for statistical purposes

ITA 798/AHD/2025[2019-20]Status: DisposedITAT Ahmedabad13 Aug 2025AY 2019-20

Bench: DR. BRR KUMAR (Vice President), Shri T.R. SENTHIL KUMAR (Judicial Member)

Section 11Section 119(2)(b)Section 143Section 143(1)

…ble on record. The moot question whether it is permissible to the assessee to produce the audit report at the appellate stage is correct in law is been decided by the Jurisdictional High Court in the case of CIT Vs. Gujarat Oil & Allied Industries Ltd. [1993] 201 ITR 325 (Guj.) wherein it is held that the provisions 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. Thus the Hon’ble Court Held that the benefit of exemption should not be denied merely on account of delay in furnishing the sa…

Institute of Defence Studies and Research Foundation (Idsrf), Ahmedabad vs. The ITO Exemption, Ward (1), Ahmedabad.

In the result, the appeal of the assessee is allowed

ITA 1047/AHD/2025[2023-24]Status: DisposedITAT Ahmedabad13 Aug 2025AY 2023-24

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

For Appellant: Ms. Devina Patel, ARFor Respondent: Shri Pratik Sharma, Sr. DR

Section 11Section 11(1)(a)Section 13Section 139(1)Section 143(1)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 Institute of Defence Studies and Research Foundation(IDSRF) vs. ITO(E) Asst. Year –2023-24 - 5– as a procedural proviso. It is directory in nature and its substantial compliance would suffice. In that case, the assessee had not pr…

Victoria Educational Trust, Chennai vs. ITO, Exemption Ward-3, Chennai

The appeal of the assessee is allowed

ITA 946/CHNY/2025[2022-23]Status: DisposedITAT Chennai05 Aug 2025AY 2022-23

Bench: Shri George George K & Shri S.R. Raghunathaआयकर अपील सं./Ita No.:946/Chny/2025 धनिाजरण वर्ज / Assessment Year: 2022-23 Victoria Educational Trust, Ito, 62, 6Th Street, Vs. Exemptions Ward 3, S.R.P.Colony, Chennai. Peravallur, Chennai – 600 082. [Pan:Aabtv-0115-A] (अपीलाथी/Appellant) (प्रत्यथी/Respondent) अपीलाथी की ओर से/Appellant By : Shri. N. Arjun Raj, Advocate प्रत्यथी की ओर से/Respondent By : Shri. Kumar Chandan, J.C.I.T.

For Appellant: Shri. N. Arjun Raj, AdvocateFor Respondent: Shri. Kumar Chandan, J.C.I.T

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

…erein 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…

Shri Kutch Visa Oswal Jain Derawasi Sangh Bidada, Mandvi vs. The ITO Exemption, Ward (1), Rajkot.

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

ITA 160/RJT/2025[2017-18]Status: DisposedITAT Rajkot04 Aug 2025AY 2017-18

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकरअपीलसं./Ita No. 160/Rjt/2025 ("नधा"रणवष" / Assessment Year: (2017-18) (Hybrid Hearing) Shri Kutch Visa Oswal Jain Derawasi The Ito Exemption, Ward (1), Vs. Sangh Bidada, P.O. Bidada, Rajkot. New Aayakar Bhavan, Race Mandvi 370435 Course Ring Road, Rajkot 360001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aabts0457L (Appellant) (Respondent)

For Appellant: Shri D. M. Rindani, Ld. ARFor Respondent: Shri Abhimanyu Singh Yadav, Ld. Sr. (DR)

Section 11Section 11(2)Section 143(1)Section 143(1)(a)Section 154

…nn.com 184 (Gujarat), where in it was held as follows: "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…

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

In the result, all the 5 appeals filed by the assessee are allowed

ITA 766/PUN/2025[2020-21]Status: DisposedITAT Pune31 Jul 2025AY 2020-21

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

For Appellant: Shri Nikhil S PathakFor Respondent: Shri Ramnath P Murkunde

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

…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…

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

In the result, all the 5 appeals filed by the assessee are allowed

ITA 765/PUN/2025[2019-20]Status: DisposedITAT Pune31 Jul 2025AY 2019-20

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

For Appellant: Shri Nikhil S PathakFor Respondent: Shri Ramnath P Murkunde

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

…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…

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

In the result, all the 5 appeals filed by the assessee are allowed

ITA 763/PUN/2025[2018-19]Status: DisposedITAT Pune31 Jul 2025AY 2018-19

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

For Appellant: Shri Nikhil S PathakFor Respondent: Shri Ramnath P Murkunde

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

…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…

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

In the result, all the 5 appeals filed by the assessee are allowed

ITA 762/PUN/2025[2017-18]Status: DisposedITAT Pune31 Jul 2025AY 2017-18

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

For Appellant: Shri Nikhil S PathakFor Respondent: Shri Ramnath P Murkunde

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

…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…

CIT v. Gujarat Oil & Allied Industries

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

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Judgments citing CIT v. Gujarat Oil & Allied Industries

Jawahar Lal Nehru Port Trust, Navi Mumbai vs. ACIT Panvel, Panvel

Jawahar Lal Nehru Port Trust, Navi Mumbai vs. ACIT Panvel, Panvel

Jawahar Lal Nehru Port Trust, Navi Mumbai vs. ACIT Panvel, Panvel

Shri Bhagwandas Ramdasji Charitable and Religious Trust, Mumbai vs. ITO, Exemption-2(3), Mumbai

Global University Foundation, Hyderabad vs. ITO., Exemption Ward-1(1), Hyderabad

Roshni Homi Daji Bahu Uddeshiya Shiksha Avm Sarvajanik Nyas, Indore vs. CPC, Bengluru

Shri Ekta Education Trust, Keshod vs. The ITO Exemption, Ward (2), Rajkot.

Keystone Foundation, Nilgiris vs. ACIT, Exemptions Ward, Coimbatore

The Nasik St. Xaviers Society, Mumbai vs. Income Tax Officer Exemption Ward 2(4), Mumbai

Marathwada Association of Small Scale Indutries & Agriculture, Pune vs. CIT(A), Addl/JCIT(A)1, Gurugram

Bhagwan Precision, Rohtak vs. Asstt. Commissioner of Income Tax, Rohtak

Ambica Education Trust, Himatnagar vs. The ADIT, CPC Present Juris. the ITO, Exemption, Palanpur

Ambica Education Trust, Himatnagar vs. The ADIT, CPC Present Juris. the ITO, Exemption, Palanpur

Institute of Defence Studies and Research Foundation (Idsrf), Ahmedabad vs. The ITO Exemption, Ward (1), Ahmedabad.

Victoria Educational Trust, Chennai vs. ITO, Exemption Ward-3, Chennai

Shri Kutch Visa Oswal Jain Derawasi Sangh Bidada, Mandvi vs. The ITO Exemption, Ward (1), Rajkot.

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

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

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

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