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 366,339 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

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 761/PUN/2025[2014-15]Status: DisposedITAT Pune31 Jul 2025AY 2014-15

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…

Yuva Chintana Foundation, Bengaluru vs. Income Tax Officer, Exemptions Ward 2, Bengaluru

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

ITA 301/BANG/2025[2021-22]Status: DisposedITAT Bangalore09 Jul 2025AY 2021-22

Bench: Shri Laxmi Prasad Sahu & Shri Keshav Dubeyassessment Year : 2021-22

For Appellant: Shri Anoop Agarwal, CAFor Respondent: Shri Subramanian .S, JCIT-DR
Section 250Section 253(5)

…-HC) [2014] 221 Taxman 43 held as under- Page 13 of 14 “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…

Indian Red Cross Society, Bathinda vs. DCIT, (E), C-1, Chandigarh

In the result, appeal of the Assessee is allowed

ITA 602/CHANDI/2023[2018-19]Status: DisposedITAT Chandigarh07 Jul 2025AY 2018-19

Bench: SHRI. RAJPAL YADAV (Vice President), SHRI. KRINWANT SAHAY, AM आयकर अपील सं. / ITA No. 602/Chd/2023 निर्धारण वर्ष / Assessment Year: 2018-19 Indian Red Cross Society बनाम The DCIT(Exemptions) Circle-1, Chandigarh Red Cross Bhawan, Civil Lines, Bathinda-151001, Punjab स्थायी लेखा सं./PAN NO: AAATI4900K अपीलार्थी/Appellant प्रत्यर्थी/Respondent निर्धारिती की ओर से/Assessee by : राजस्व की ओर से / Revenue by : Shri Sudhir Sehgal, Advocate Shri Manav Bansal, CIT, DR सुनवाई की तारीख / Date of Hear

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Shri Manav Bansal, CIT, DR
Section 11Section 119(2)(b)Section 12ASection 154Section 250

…relied upon the judgment of Gujarat High Court in the case of“Sarvodaya Charitable Trust Vs 5 ITO (Exemptions) 125 taxmann.com 75”, in which, relying upon the earlier decision of same Court in the case of “Gujarat Oil and Allied Welfare Trust Vs ITO (Exms)”, 201 ITR 325, wherein, it was held that provisions regarding furnishing of audit report with the return of income has to be treated as procedural provisions, substantial compliance would be suffice, if the Compliance is furnished later on. The court also took the view that the bonafide exemption should not be denied merely on account of delay in furnishing th…

Effort Foudation (N.G.O), Delhi vs. ITO, Delhi

Appeal is allowed

ITA 1204/DEL/2024[2018-19]Status: DisposedITAT Delhi03 Jul 2025AY 2018-19

Bench: Sh. Satbeer Singh Godaraita No. 1204/Del/2024 : Asstt. Year : 2018-19 Effort Foundation (N.G.O.), Vs Income Tax Officer, Flat No. 233, Pocket-10, Nasirpura, Exemption Ward-1(1), Dwarka, New Delhi-110045 New Delhi-110002 (Appellant) (Respondent) Pan No. Aaaae4486D Assessee By: An Adjournment Application Revenue By : Sh. Manoj Kumar, Sr. Dr Date Of Hearing: 03.07.2025 Date Of Pronouncement: 03.07.2025 Order

For Appellant: An Adjournment ApplicationFor Respondent: Sh. Manoj Kumar, Sr. DR
Section 11Section 12ASection 12A(1)(b)Section 139(4)Section 143(1)Section 143(1)(a)Section 57

…the case of Sarvodaya Charitable Trust us. ITO(Exemption) (supra) wherein Para 32 of the said judgment reads as follows: 8 Effort Foundation (N.G.O.) "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…

Gangavalli Educational Trust, Salem vs. ITO, Exemption Ward, Salem

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

ITA 1226/CHNY/2025[2018-19]Status: DisposedITAT Chennai30 Jun 2025AY 2018-19

Bench: Shri S.S. Viswanethra Ravi & Shri Jagadishआयकर अपील सं./I.T.A. No.1226/Chny/2025 िनधा"रण वष"/Assessment Year: 2018-19 Gangavalli Educational Trust, Vs. The Income Tax Officer, 9/636, Pallakadu, Naduvalur, Exemptions Ward, Gangavalli, Salem 636 105. Salem. [Pan:Aabtg8124A] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri T.S. Lakshmi Venkataraman, Advocate ""थ" की ओर से/Respondent By : Shri Vijay Kumar, Jcit सुनवाई की तारीख/ Date Of Hearing : 18.06.2025 घोषणा की तारीख /Date Of Pronouncement : 30.06.2025 आदेश /O R D E R Per S.S. Viswanethra Ravi:

For Appellant: Shri T.S. Lakshmi Venkataraman, AdvocateFor Respondent: Shri Vijay Kumar, JCIT
Section 10Section 11Section 143(1)Section 143(3)

…ied on the decisions of Hon’ble High Court of Calcutta in the case of CIT v. Rai Bahadur Bissesswarlal Motilal Malwasie Trust (1992) 195 ITR 825 and the decision of the Hon’ble High Court of Gujarat in the case of CIT v. Gujarat Oil & Allied Industries (1993) 201 ITR 325. By filing copy of 12AA registration certificate dated 13.06.2016, the ld. AR submits that the assessee is entitled for exemption under section 11 & 12 of the Act. By filing income computation sheet, income and expenditure account and balance sheet along with depreciation schedule for the year ended 31.03.2018, the ld. AR vehemently argued that t…

District Probation & After Care Association Satara, Satara vs. ITO, Exemption Ward1(1), Pune

In the result, appeal of the assessee is allowed

ITA 2607/PUN/2024[2020-21]Status: DisposedITAT Pune26 Jun 2025AY 2020-21

Bench: Dr.Manish Borad & Shri Vinay Bhamore

For Appellant: Shri Kishor B PhadkeFor Respondent: Shri Amol Khairnar CIT-DR
Section 11Section 12ASection 139(4)Section 143(1)Section 143(1)(a)Section 250

…on'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…

Shree Bhakt Samaj Vikas Education Trust, Bodeli vs. Asst. Commissioner of Income Tax Exemption, Vadodara

In the result, the appeal of the assessee is allowed

ITA 775/AHD/2025[2021-22]Status: DisposedITAT Ahmedabad25 Jun 2025AY 2021-22

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

For Appellant: Shri Rushin Patel, ARFor Respondent: Shri Alpesh Parmar, CIT DR
Section 11Section 12ASection 139(1)Section 143(1)

…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…

Shree Amar Kshatriya Sabha Charitable Trust, Jammu vs. Income Tax Officer Ward- ( Exemptions), Jammu

In the result, the appeal of the assessee is allowed

ITA 492/ASR/2024[2020-21]Status: DisposedITAT Amritsar16 Jun 2025AY 2020-21

Bench: Sh. Udayan Dasgupta & Sh. Krinwant Sahay(Hybrid Hearing) I.T.A. No. 492/Asr/2024 Assessment Year: 2020-21

Section 11Section 119Section 12(1)(b)Section 139(4)Section 143(1)Section 250

…e denied merely on the bar of limitation in furnishing of audit report in Form 10B.i I.T.A. No. 492/Asr/2024 10 Assessment Year: 2020-21 (iii) Similar view has also been taken in the case of CIT vs. Gujarat Oil & Allied Industries [1993] 109 CTR 272 (Guj)/201 ITR 325 (Guj) where assessee has filed audit report before completion of assessment the Hon’ble Court has held that the assessee is entitled to deduction u/s 80J of the Act. We would also like to reproduce the observation of the Hon’ble Bombay (iv) High Court in the case of Al Jamia Mohammediyah Education ... vs Commissioner of Income Tax ... on 15 Apri…

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

In the result, appeal of the assessee is allowed

ITA 767/PUN/2025[2021-22]Status: DisposedITAT Pune16 Jun 2025AY 2021-22

Bench: Dr.Manish Borad

For Appellant: Shri Nikhil S. PathakFor Respondent: Date of hearing
Section 11Section 139(4)Section 143(3)Section 250

…arvodaya Charitable Trust us. ITO(Exemption) (supra) wherein Para 32 of the said judgment reads as follows: 8 Indian Medical Association Pune Branch "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…

Ash Education Trust, Mehsana vs. The Dy.CIT, Circle-1 (Exemption), Ahmedabad

The appeal of the assessee is allowed

ITA 1831/AHD/2024[2014-15]Status: DisposedITAT Ahmedabad10 Jun 2025AY 2014-15

Bench: Shri Siddhartha Nautiyal & Shri Makarand V. Mahadeokar

For Appellant: Shri Mehul Thakkar, ARFor Respondent: Dr. Sanjay Kumar Lal, CIT DR
Section 11Section 143(1)Section 154

…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…

Ash Education Trust, Mehsana vs. The Dy. CIT, Circle-1 (Exemption), Ahmedabad

The appeal of the assessee is allowed

ITA 1830/AHD/2024[2013-14]Status: DisposedITAT Ahmedabad10 Jun 2025AY 2013-14

Bench: Shri Siddhartha Nautiyal & Shri Makarand V. Mahadeokar

For Appellant: Shri Mehul Thakkar, ARFor Respondent: Dr. Sanjay Kumar Lal, CIT DR
Section 11Section 143(1)Section 154

…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…

DCIT, Circle - 19(1), Delhi vs. Presude Lifesciences Pvt. Ltd., Delhi

The appeal is allowed

ITA 3421/DEL/2024[2022-23]Status: DisposedITAT Delhi09 Jun 2025AY 2022-23

Bench: Smt.Annapurna Gupta & Smt. Madhumita Royassessment Year : 2022-23 Dcit, Cir.19(1) Vs. Presude Lifesciences P. Ltd. Delhi. Plot No.Rz-6 (B-6) Upper Ground Floor Om Vihar, Uttam Nagar West Delhi Delhi 110 059. Pan : Aajcp 7759 D अपीलाथ" अपीलाथ"/ (Appellant) अपीलाथ" अपीलाथ" "" य "" यथ" "" य "" य थ" थ"/(Respondent) थ" Revenue By : Ms. Nidhi Agarwal, Ca Assesseeby : Dr. Maninder Kaur, Sr.Dr सुनवाई क" तारीख/Date Of Hearing : 09/04/2025 घोषणा क" तारीख /Date Of Pronouncement: 09/04/2025 आदेश आदेश/O R D E R आदेश आदेश Per Annapurna Gupta

For Appellant: Dr. Maninder Kaur, Sr.DRFor Respondent: Ms. Nidhi Agarwal, CA
Section 143(1)Section 250(6)Section 80Section 80I

…e filing of the audit report was mainly due to delayed approval from the revenue authorities. Moreover, the appellant satisfies all the conditions to claim such deduction. The reliance is also placed on the decisions of Hon’ble HIGH COURT OF GUJARAT in [1993] 201 ITR 325 (Gujarat) and Hon’ble HIGH COURT OF BOMBAY in [1994] 75 Taxman 93 (Bombay), wherein similar issues are dealt with. 8.4. Applying the said principle and respectfully following the case laws referred, the petition is liable to be allowed. Hence, the sole ground of the appeal is allowed. 5 6. Before us, the ld.DR was unable to convert neither the…

Keli Cultural Association, Mumbai vs. CIT (A) Income Tax Dept, Mumbai

The appeal of the Assessee is allowed in the aforesaid terms

ITA 2615/MUM/2025[2019-20]Status: DisposedITAT Mumbai05 Jun 2025AY 2019-20

Bench: Shri Narender Kumar Choudhryassessment Year: 2019-20

For Appellant: Shri Nikhil Natekar, Ld. A.RFor Respondent: Shri P D Chougule, Ld. Sr. D.R
Section 11Section 143(1)Section 250

…143(1) of the Act by the CPC/AO and therefore the same could not have been side-lined, which both the authorities have done. Thus, in view of the judgment of the Hon'ble Gujarat High Court in the case of CIT vs. Gujarat Oil and Allied Industries Ltd. (1993) 201 ITR 325 (Guj.) wherein the Hon'ble High Court was pleased to hold “that provision regarding furnishing of audit report with the return, has to be treated as a procedural proviso, as it is directory in nature and its substantial compliance would suffice the purpose. The benefit of exemption should not be denied merely on account of delay in furnishing the…

Sampoorna Seva Charitable Trust, Alaknanda, South Delhi vs. Income Tax Officer, Ward Exemp 2(1), Delhi, Civic Centre, New Delhi

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

ITA 5594/DEL/2024[2022-23]Status: DisposedITAT Delhi04 Jun 2025AY 2022-23

Bench: Shris.Rifaur Rahmansampoorna Seva Charitable Trust, Vs. Ito, Ward Exempt 2(1), A – 23, Alaknanda, South Delhi, Delhi. New Delhi – 110 019. (Pan : Aaxts8701R) (Appellant) (Respondent) Assessee By : Shri Shivam Malik, Advocate Revenue By : Shri Sanjay Kumar, Sr. Dr Date Of Hearing : 13.03.2025 Date Of Order : 04.06.2025 O R D E R Per S. Rifaur Rahman: 1. The Assessee Has Filed Appeal Against The Orders Of The Learned Addl/Jcit (Appeals), Indore [“Ld. Cit(A)”, For Short] Dated 08.10.2024 For The Assessment Years 2022-23 Raising Following Grounds Of Appeal :- “1. That The Denial Of Exemption Of Rs.26,35,000/- Under Section 11 Of The Income Tax Act By The Cpc Merely Due To Delay In Filing Of Form 10B Is Bad In Law. 2. That Pursuant To The Faceless Appeal Scheme, The Ld. Add.Cit/Jcit Had No Jurisdiction To Pass The Order Under Section 250 Of The Act And, Therefore, The Impugned Order, Being Without Jurisdiction, Is Bad In Law. 3. That The Addition Of Rs.26,35,000/- To The Total Income Of The Appellant Trust & Consequent Tax Demand Created At Rs.7,40,310/- Is Arbitrary & Unjust.

For Appellant: Shri Shivam Malik, AdvocateFor Respondent: Shri Sanjay Kumar, Sr. DR
Section 11Section 12ASection 250

…andal (P) Ltd. 221 taxman 43 (Guj-HC) 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 7 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…

Apna Ghar Ashram, Jodhpur vs. DDIT, CPC / ITO, Ward (Exemption), Bangalore / Jodhpur

In the result, appeal of the Assessee is allowed

ITA 730/JODH/2024[2022-23]Status: DisposedITAT Jodhpur02 Jun 2025AY 2022-23

Bench: SHRI. LALIET KUMAR (Judicial Member), DR. MITHA LAL MEENA (Accountant Member)

For Appellant: Shri Rajendra Jain, AdvocateFor Respondent: Shri Karni Dan, Addl. CIT(Sr. D.R)
Section 11Section 12ASection 143(1)

…imation under section 143(1), and thus the denial of exemption under section 11 was unwarranted. The learned counsel relied on various judicial precedents, including the decisions of the Gujarat High Court in CIT v. Gujarat Oil & Allied Industries Ltd. (1993) 201 ITR 325 and Sarvodaya Charitable Trust v. ITO(E) (2021) 278 Taxman 148 (Guj.). He also placed reliance on ITAT Pune's decision in Akshay Devendra Birari v. DCIT [ITA No. 782/PUN/2024] and the Jodhpur Bench’s ruling in Shiv Sai Sewa Samiti v. ITO, Ward-1, Jalore [ITA No. 137 & 138/Jodh/2023]. 4. Per contra, the Department relied upon the judgment of the D…

Rajput Panchayat Dharmshala, Haridwar, Uttrakhand vs. ITO (Exemption) Dehradun, Dehradun

In the result, both appeals of the assessee are allowed as above

ITA 189/DDN/2024[2013-14]Status: DisposedITAT Dehradun27 May 2025AY 2013-14

Bench: Shri Challa Nagendra Prasad & Shri Avdhesh Kumar Mishra

Section 11Section 12(1)(b)Section 12(1)(ba)Section 12ASection 139Section 139(1)Section 139(9)Section 143(1)Section 154

…he audit report ITR is merely a procedural requirement; therefore, the exemption cannot be denied so long as the report is available to the AO. Similar view has been taken by the Hon’ble Gujarat High Court in the case of Gujarat Oil & Allied Industries [1993] 201 ITR 325; wherein it has been held that the provision about furnishing of the auditor's report along with the nature. The Hon’ble Calcutta High Court in the case of Hardeodas Agarwala Trust (1992) 198 ITR 511 has held that whether a provision is directory or mandatory has to be considered in the context in which the conditions have been imposed therein al…

Rajput Panchayat Dharmshala, Haridwar, Uttrakhand vs. ITO (Exemption) Dehradun, Dehradun

In the result, both appeals of the assessee are allowed as above

ITA 186/DDN/2024[2014-15]Status: DisposedITAT Dehradun27 May 2025AY 2014-15

Bench: Shri Challa Nagendra Prasad & Shri Avdhesh Kumar Mishra

Section 11Section 12(1)(b)Section 12(1)(ba)Section 12ASection 139Section 139(1)Section 139(9)Section 143(1)Section 154

…he audit report ITR is merely a procedural requirement; therefore, the exemption cannot be denied so long as the report is available to the AO. Similar view has been taken by the Hon’ble Gujarat High Court in the case of Gujarat Oil & Allied Industries [1993] 201 ITR 325; wherein it has been held that the provision about furnishing of the auditor's report along with the nature. The Hon’ble Calcutta High Court in the case of Hardeodas Agarwala Trust (1992) 198 ITR 511 has held that whether a provision is directory or mandatory has to be considered in the context in which the conditions have been imposed therein al…

Koshambh Charitable Trust, Vadodara vs. CPC, Bangalore Present Jurisdiction the ITO, Exemption Ward, Vadodara

In the result, the above ground of appeal of the assessee is allowed

ITA 444/AHD/2025[2018-19]Status: DisposedITAT Ahmedabad26 May 2025AY 2018-19

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

For Appellant: Shri Sanjay R. Shah, A.RFor Respondent: Shri Veerbadram Vislavath, Sr. DR
Section 11Section 12ASection 12A(1)(b)Section 139Section 143Section 143(1)Section 143(1)(a)

…12A, had substantially satisfied condition for availing benefit of exemption as a trust, it could not be denied exemption merely on bar of limitation in furnishing audit report in Form no. 10B. 7.5 In the case of CIT v. Gujarat Oil & Allied Industries [1993] 201 ITR 325 (Guj.), the High Court held that where an assessee could not file audit report along with return but filed it later before completion of assessment by ITO, he was entitled to deduction under section 80J of the Act. 7.6 Accordingly, in light of the above judicial precedents cited above and the assessee's set of facts, we are of the considered view…

Bengal Education Foundation, Kolkata vs. ITO, Ward-1(2), Exemption, Kolkata

In the result, the appeal of the assessee is allowed

ITA 199/KOL/2025[2017-18]Status: DisposedITAT Kolkata20 May 2025AY 2017-18

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarmai.T.A. No.199/Kol/2025 Assessment Year: 2017-18 Bengal Education Foundation…………….………………………..………….……Appellant 17/1, Rishi Bankim Chandra Road, Dum Dum, Kol-28. [Pan: Aactb1869Q] Vs. Ito, Ward-1(2), Exemption, Kolkata…..……....….….. ……………….........…..Respondent Appearances By: Shri Manish Tiwari, Fca, Appeared On Behalf Of The Appellant. Smt. Archana Gupta, Addl. Cit-Sr. Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : May 15, 2025 Date Of Pronouncing The Order : May 20, 2025 Order Per Sonjoy Sarma: The Present Appeal Has Been Preferred By The Assessee Against The Order Dated 26.12.2024 Of The Commissioner Of Income Tax, Appeal Addl/Jcit(A)-2, Pune [Hereinafter Referred To As ‘Cit(A)’] Passed U/S 250 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’). 2. Brief Facts Of The Case Are That The Assessee Is A Public Charitable Trust & Had Filed Its Return Of Income For The Assessment Year 2022-23 In Itr-7 On 02.11.2022 Under The Status Of Aop/Boi By Declaring Nil Income After Claiming Exemption U/S 11 Of The Act Amounting To Rs.1,15,12,715/-. The Said Return Of Income Was Processed By Cpc & Vide Intimation Order Dated 31.03.2023 A Demand Of Rs.50,28,260/- Had Been Raised After Denying The Assessee’S Claim Of Exemption U/S 11 Of The Act Made In The Return Of Income. Before Passing Of The Intimation Order U/S 143(1) Of The Act, The Cpc Had Sent Communication To The Assessee On 14.02.2023 Intimating The Proposed Adjustments.

Section 11Section 119(2)(b)Section 143(1)Section 250

…the assessee and the activities of the trust are not in doubt and therefore, the exemption u/s 11(2) of the Act could not be denied on technicalities. We also place reliance to the decision of this Court in CIT v. Gujarat Oil and Allied Industries Ltd. [1993] 201 ITR 325 (Gujarat), 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 compl…

Trilok Singh Bhandari Charitable Trust, New Delhi vs. ITO, Ward Exemption 2(3), Delhi

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

ITA 3211/DEL/2024[2019-20]Status: DisposedITAT Delhi14 May 2025AY 2019-20

Bench: Shris.Rifaur Rahman

For Appellant: Shri Lalit Mohan, CAFor Respondent: Shri Sanjay Kumar, Sr. DR
Section 143Section 143(1)Section 249(2)Section 249(3)

…Mandal (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…