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 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 11 Section 143(1)Section 139(1)Section 12A Section 250 Section 12 Section 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 80j section 119(2)(b)section 288 section 10b section 11(2)

Judgments citing CIT v. Gujarat Oil & Allied Industries

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 3210/DEL/2024[2017-18]Status: DisposedITAT Delhi14 May 2025AY 2017-18

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…

Ganpati Gems & Jewellers, Jaipur vs. Asstt./Dy. CIT, Circle 6, Jaipur

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

ITA 36/JPR/2025[2017-2018]Status: DisposedITAT Jaipur13 May 2025AY 2017-2018

For Appellant: Shri G. M. Mehta, C.AFor Respondent: Ms. Swapnil Parihar, JCIT-DR

Section 10ASection 10A(5)Section 139(1)Section 143(3)Section 37(1)

…quirement of filing of the certificate was mandatory, the time of its filing was directory; and the same could be filed at any time before completion of the assessment. 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 the case of CIT vs. G.M. Knitting In…

S.B. Bhattacharjee Memorial Trust for Children Education, Digboi vs. ACIT, Circle-1, Dibrugarh

In the result, the appeal of the assessee is allowed

ITA 245/GTY/2024[2022-23]Status: DisposedITAT Guwahati09 May 2025AY 2022-23

Bench: Shri Manomohan Das & Shri Rakesh Mishra

Section 11Section 143(1)Section 234ASection 234C

…t in the case of Sarvodaya Charitable Trust vs, ITO(Exemption) (2021) 125 taxmann.com 75 (Gul.) 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…

Dr. Prabha Atre Foundation, Mumbai vs. Income Tax Exemption Ward 1(2), Mumbai

In the result, appeal of the assessee is allowed

ITA 124/MUM/2025[2020-21]Status: DisposedITAT Mumbai09 May 2025AY 2020-21

Bench: Sandeep Singh Karhail & Shri Girish Agrawalassessment Year: 2020-21

For Appellant: Shri Sanjiv Brahme and Shri Jayant Bhatt, ARsFor Respondent: Shri Kiran Unavekar, SR. DR

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

…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…

Jayshri Gopallal Maharajshrini Surat Srusti Trust, Surat vs. ITO, Exemption Ward, Surat

In the result, the appeal of the assessee is allowed

ITA 1238/SRT/2024[2022-23]Status: DisposedITAT Surat06 May 2025AY 2022-23

Bench: Shri Siddhartha Nautiyal & Shri Bijayananda Pruseth

For Appellant: of Shri Sapnesh Sheth, C.AFor Respondent: Shri Mukesh Jain, CIT DR

Section 12ASection 143(1)

…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…

Jagadguru Panchacharya Education Society, Kolhapur vs. ITO Exemption Ward, Kolhapur

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

ITA 2683/PUN/2024[2018-19]Status: DisposedITAT Pune25 Apr 2025AY 2018-19

Bench: SHRI MANISH BORAD (Accountant Member), SHRI VINAY BHAMORE (Judicial Member)

For Appellant: Shri Sanket M. JoshiFor Respondent: Shri Ramnath P. Murkunde

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

…Hon’ble Gujarat High Court in the case of Sarvodaya Charitable Trust vs. 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…

Gujarat Technological University, Ahmedabad, Gujarat vs. Commissioner of Income Tax, Exemption, Ahmedabad, Gujarat

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

ITA 935/AHD/2024[2017-18]Status: DisposedITAT Ahmedabad22 Apr 2025AY 2017-18

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

For Appellant: Ms. Amrin Pathan, A.RFor Respondent: Shri V. Nandakumar, CIT DR

Section 11Section 12ASection 147Section 148Section 263

…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 Gujarat Technological University vs. CIT(E) Asst. Year –2017-18 - 6– 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 cite…

Shree Suigam Khodadhor Panjara Pole, Surat vs. ITO, Exemption Ward, Surat

In the result, appeal of the assessee is allowed

ITA 1278/SRT/2024[2019-20]Status: DisposedITAT Surat21 Apr 2025AY 2019-20

Bench: Shri Siddhartha Nautiyal & Shri Bijayananda Pruseth

For Appellant: Shri Sapnesh Sheth, C.AFor Respondent: Shri Mukesh Jain, Sr. DR

Section 11Section 119(2)(b)Section 12ASection 12A(1)(b)Section 143(1)Section 80Section 80G(5)

…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. Shree Suigam Khodadhor Panjara Pole vs. ITO(E) Asst. Year –2019-20 - 7– 7.6 Accordingly, in light of the above judicial precedents ci…

Parrot Dipankar Charitable Trust, Gram Kakdwip vs. CIT (Exmption), Middleton Road Kolkata

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

ITA 955/KOL/2024[NA]Status: DisposedITAT Kolkata26 Mar 2025

Bench: Shri Rajesh Kumar&Shri Pradip Kumar Choubey]

Section 11Section 12ASection 12A(1)Section 80G(5)(iii)

…Hon hie Gujarat High Court in the case of Sarvodaya Charitable Trust vs. 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 OU 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…

DCIT, Middletonton Row vs. Bishnupur Public Education Institute, Bishnupur

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

ITA 1021/KOL/2023[2016-17]Status: DisposedITAT Kolkata24 Feb 2025AY 2016-17

Bench: Shri Rajesh Kumar, Am & Shri Pradip Kumar Choubey, Jm Bishnupur Public Education Institute Dcit 10B, Middleton Row, 5 Th Floor, Gopeswarpalli, Bishnupur, Vs. Kolkata-700071, West Bengal Bankura-722122, West Bengal (Appellant) (Respondent) Pan No. Aabtb4176D Assessee By : S/Shri S.M. Surana & Sunil Surana & Dipak Kumar, Ars Revenue By : Shri Subhendu Datta, Dr Date Of Hearing: 03.02.2025 Date Of Pronouncement : 24.02.2025

For Appellant: S/Shri S.M. Surana &For Respondent: Shri Subhendu Datta, DR

Section 11Section 11(2)Section 12ASection 13(9)Section 139Section 139(1)Section 139(4)

…e Hon'ble Gujarat High Court in the case of Sarvodaya Charitable Trust v. 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 (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…

Shree Spanan Foundation, Mumbai vs. Income Tax Officer-CPC Bangaluru, Mumbai

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

ITA 2001/MUM/2024[2020-21]Status: DisposedITAT Mumbai21 Feb 2025AY 2020-21

Bench: Shri Narendra Kumar Billaiya & Shri Raj Kumar Chauhan

Section 10BSection 12Section 139(1)Section 139(4)Section 143(1)Section 234ASection 234FSection 250

…ench, various judicial pronouncements have been relied as under: a. Honourable Gujarat High court in case of Association of Indian Panelboard Manufacturer [2023] 157 taxmann.com 550 (Gujarat)[21-03-2023] b. CIT Vs. Gujarat Oil & Allied Industries Ltd. [(1993) 201 ITR 325 (Guj.)]. c. Punjab and Haryana High Court in CIT v. Shahzadanand Charity Trust [(1997) 228 ITR 292] d. Honourable Delhi High court in Associated Chambers of Commerce and Industry of India 2024] 165 taxmann.com 510 (Delhi)[05-08-2024]” 12. On the basis of the above judicial pronouncements and the settled precedents including the decision of variou…

Indian Fellowship of Former Scouts and Guides, Mahatma Gandhi Marg vs. Assistant Director of Income Tax, CPC, Ward Exemption

Appeal is allowed for statistical purposes in above terms

ITA 4632/DEL/2024[2016-17]Status: DisposedITAT Delhi06 Jan 2025AY 2016-17

Bench: Shri Satbeer Singh Godaraassessment Year: 2016-17 Indian Fellowship Of Former Vs. Assistant Director Of Income Scouts & Guides, Tax, Cpc, Ward- 16 Mahatma Gandhi Marg, Exemption, Post Bag No.7003 Ip Estate, Delhi New Delhi Pan :Aaati0204L (Appellant) (Respondent) Assessee By Sh. Prakul Khurana, Adv. & Sh. Mukesh Soni, Adv. Department By Sh. Sanjay Kumar, Sr. Dr Date Of Hearing 06.01.2025 Date Of Pronouncement 06.01.2025 Order

Section 11Section 12ASection 143(1)Section 154Section 193(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘SMC’ NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER Assessment Year: 2016-17 Indian Fellowship of Former Vs. Assistant Director of Income Scouts and Guides, Tax, CPC, Ward- 16 Mahatma Gandhi Marg, Exemption, Post Bag No.7003 IP Estate, Delhi New Delhi PAN :AAATI0204L (Appellant) (Respondent) Assessee by Sh. Prakul Khurana, Adv. & Sh. Mukesh Soni, Adv. Department by Sh. Sanjay Kumar, Sr. DR Date of hearing 06.01.2025 Date of pronouncement 06.01.2025 ORDER This assessee’s appeal for assessment year 2016-17, arises against the Commissioner of Income T…

Income Tax Officer, New Delhi vs. Ascent Educational Foundation, New Delhi

In the result, appeal of the Revenue is dismissed

ITA 3734/DEL/2024[2022]Status: DisposedITAT Delhi27 Dec 2024

Bench: Shri Mahavir Singh & Shri S Rifaur Rahman, Ita No:- 3734/Del/2024 (Assessment Year: 2022)

For Appellant: Ms. Sanya AdvFor Respondent: Sh. Rajesh Mahajan, Sr. DR

Section 11Section 11(1)(a)Section 11(2)Section 11(5)Section 12ASection 139(1)Section 143(1)Section 154

…rnishing of report to be a mandatory requirement while that of filing the report along with return of income to be a procedural requirement. Reference is also invited to the judgement of Gujarat High Court [CIT v. Gujarat Oil and Allied Industries Ltd. [1993] 201 ITR 325 (Guj.)J that provisions regarding furnishing of audit report with the return have to be treated as a procedural provision. It is directory in nature and its substantial compliance would suffice. The Hon'ble Court also took the view that the benefit of exemption should not be denied merely on account of delay in furnishing the audit report and it…

Kaveri Trust, Delhi vs. Assistant Director of Income Tax, CPC, Bengaluru

Appeal is allowed for statistical purpose in above terms

ITA 3664/DEL/2024[2020-21]Status: DisposedITAT Delhi19 Dec 2024AY 2020-21

Bench: Shri Satbeer Singh Godaraassessment Year: 2020-21

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

…port on 12.07.2022. (page 44 in paper book). 4. I note in this factual backdrop that the instant issue is no more res-integra in light of CIT v. Xavier Kelvani Mandal Pvt. Ltd. [2014] 41 taxmann.com 184(Gujarat); CIT v. Gujarat Oil & Allied Industries (1993) 201 ITR 325 (Gujarat) wherein their lordships have already settled the issue at rest in assessee’s favour and against the department holding that such a compliance as only directory than mandatory in nature which could even be made in first appellate proceedings before the CIT(A)/NFAC as well. I thus accept the assessee’s instant sole substantive grievance i…

Fortrea Scientific Private Limited, Pune vs. ACIT, Mumbai

ITA 5701/MUM/2024[2016-17]Status: DisposedITAT Mumbai18 Dec 2024AY 2016-17

Bench: Shri B.R. Baskaran & Shri Anikesh Banerjee

For Appellant: Shri Nikhil Tiwari &For Respondent: Shri Paresh Deshpande

Section 10A

…to furnish along with return should not lead to denial of deduction u/s 10AA of the Act. Reliance is placed on the following decisions for the above proposition. i) DIC Fine Chemicals (P.) Ltd. (107 taxmann.com 213) (Kol) ii) Gujarat Oil & Allied Industries (201 ITR 325)(Guj) iii) XXavient Software Solutions (1) Ltd. (ITA No.140/Del/2017) Considering the above discussion and also relying on the decisions, it is held that the AO is incorrect in denying the deduction, hence, this ground of appeal is allowed." 5. The Department is in appeal before us against the aforesaid order passed by ld. CIT(A) granting relief…

Fortrea Scientific Private Limited, Mumbai vs. ACIT, Circle 11(2)(1), Mumbai

ITA 5678/MUM/2024[2016-17]Status: DisposedITAT Mumbai18 Dec 2024AY 2016-17

Section 10A

Nachiket Dipak Shah, Ahmedabad vs. Income Tax Officer, Ward 5(3)(2), Ahmedabad

In the result, the appeal of the assessee is allowed

ITA 1330/AHD/2024[2017-18]Status: DisposedITAT Ahmedabad13 Dec 2024AY 2017-18

Bench: Ms. Suchitra Kamble & Shri Makarand V. Mahadeokarआयकर अपील सं /Ita No.1330/Ahd/2024 िनधा"रण वष" /Assessment Year : 2017-18 Nachiket Dipak Shah The Income Tax Officer बनाम/ C4-C5, Incubation Centre, Ward-5(3)(2) V/S. It–Ites Sez Ahmedabad Million Mind Sez B/H. Nirma University Off. S.G. Road Ahmedabad – 382 481 (Gujarat) "थायी लेखा सं./Pan: Amjps 7085 G अपीलाथ%/ (Appellant) &' यथ%/ (Respondent) Assessee By : Shri Chetan Agarwal, Ar Revenue By : Shri Nitin Vishnu Kulkarni, Sr.Dr सुनवाई की तारीख/Date Of Hearing : 11/12/2024 घोषणा की तारीख /Date Of Pronouncement: 13/12/2024 आदेश/O R D E R Per Makarand V. Mahadeokar, Am:

For Appellant: Shri Chetan Agarwal, ARFor Respondent: Shri Nitin Vishnu Kulkarni, Sr.DR

Section 10ASection 10A(5)Section 139(1)Section 143(1)Section 154

…lso contended that as the form satisfies the statutory requirements, the procedural delay in its filing should not override substantive compliance. The AR placed reliance on following judicial precedents: 1. CIT vs. Gujarat Oil and Allied Industries - [1993] 201 ITR 325) (GUJ). 2. M/s. Vishnu Exports vs. ACIT - (ITA No. 1840/Ahd/2018). 3. Aprameya Engineering Limited vs. ITO, Ward-1(1)(1) Ahmedabad – (ITA No. 456/Ahd/2024). 4. Arvind Kumar Agarwal vs. ITO - (ITA No. 917/Del/2022). 5. The Departmental Representative (DR) argued that compliance with Section 10A(5) of the Act, made applicable to Section 10AA of th…

Gyan Bharti Educational Trust, Kolkata vs. I.T.O., Ward - 1(1), Kolkata

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

ITA 1548/KOL/2024[2022-2023]Status: DisposedITAT Kolkata22 Nov 2024AY 2022-2023

Bench: Sri Rajesh Kumar & Pradip Kumar Choubey

Section 11Section 12ASection 12A(1)Section 144Section 250

Nalwadi Charitable Trust, Delhi vs. ITO Ward Exemp 2(4), New Delhi

In the result, appeal of the assessee is allowed

ITA 1778/DEL/2024[2020-21]Status: DisposedITAT Delhi30 Oct 2024AY 2020-21

Bench: Shri Vikas Awasthyआअसं.1778/िद"ी/2024 (िन.व. 2020-21) Nalwadi Charitable Trust, B-60/61, C/O Bajaj Auto Limited, Naraina Industrial Area Phase-Ii, New Delhi 110028 ...... अपीलाथ"/Appellant Pan: Aaatn-0324-N

For Appellant: Ms. Vasanti Patel, Advocate and Shri Mahendra Gohel, Chartered AccountantFor Respondent: Ms. Shivani Bansal, Sr. DR

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

…holding the decision of Tribunal observed as under: “3. 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 and Allied Industries Ltd. [(1993) 201 ITR 325], 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 the…

Smollan India Csr Foundation, Navi Mumbai vs. CPC - ITO (Exemption) 2(3), Mumbai

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

ITA 3092/MUM/2024[2022-23]Status: DisposedITAT Mumbai28 Oct 2024AY 2022-23

Bench: Ms. Kavitha Rajagopal, Jm & Shri Girish Agrawal, Am Smollan India Csr Foundation Centralised Processing Dakshina, 5Th Floor, Plot No.2, Centre/Income Tax Officer Sector 11, Cbd Belapur, Vs. (Exemption) 2(3) Navi Mumbai-400 614 Mumbai

For Appellant: Shri Rajesh S. AthavaleFor Respondent: Shri Rajesh Meshram

Section 11Section 12ASection 139(1)Section 143(1)Section 250Section 44A

…e said application before the ld. CIT(E), which application was pending for disposal. The ld. AR relied on the following decisions in support of the assessee’s contention: 4 Smollan India CSR Foundation • CIT vs. Gujarat Oil and Allied Industries Ltd. [1993] 201 ITR 325 (Guj.) • Sarvodaya Charitable Trust vs. ITO(E) [2021] 125 taxmann.com 75 (Gujarat) • Swajan Pariwar Trust v. ADIT (E) [1997] 57 TTJ 77 (Mumbai-Tribunal) • Trinity Education Trust vs. ITO (IT Appeal No. 669(Srt.) of 2018 dated 28.02.2022) 10. The learned Departmental Representative (ld. DR for short), on the other hand, controverted the said facts…