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

M/S. Seth Chagan Mall Hira Lall Dugar Charitable Trust, Kolkata vs. I.T.O., Ward - 1(3), Exemption, Kolkata

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

ITA 1358/KOL/2024[2019-2020]Status: DisposedITAT Kolkata16 Oct 2024AY 2019-2020

Bench: Sri Rajesh Kumar & Pradip Kumar Choubey

Section 11(2)(ii)Section 143Section 143(1)Section 250

…aid judgment reads as follows: "32. We may also refer to the decision of this Court in CIT v. Gujarat Oil and Page 4 of 7 I.T.A. No.: 1358/KOL/2024 Assessment Year: 2019-20 M/s. Seth Chagan Mall Hira Lall Dugar Charitable Trust. 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…

Ada Atham Darji Pragati Mandal, Mumbai vs. Deputy Commissioner of Income Tax, Centralized Processing Centre, Bengaluru

Appeal of the assessee is allowed

ITA 2684/MUM/2024[2020-21]Status: DisposedITAT Mumbai08 Oct 2024AY 2020-21

Bench: Shri Prashant Maharishi, Am & Shri Raj Kumar Chauhan, Jm A.Y.2020-21 Ada Atham Darji Pragati Deputy Director Of Mandal, Income Tax, Cpc, A2 Anand Nagar, Forjett Bengaluru, Street, Vs. Mumbai 400036 (Appellant) (Respondent) Pan Aaata 5671P Assessee By Shri Bhupendra Karkhanis Revenue By Shri Manoj Kumar Sinha, Senior (Dr) 18Th July, 2024 Date Of Hearing 08Th October, 2024 Date Of Pronouncement

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

…ether it is permissible to the assessee to produce the audit report at the appellate A Y : 2020–21 ADA Atham Darji Pragati Mandal Vs. DDIT, CPC, Bengaluru, stage, has already been answered by this court in CIT Vs. Gujarat Oil & Allied Industries Ltd. [(1993) 201 ITR 325 (Guj.)], wherein it is held that the provision regarding furnishing of audit report alongwith 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 alongwith the return of income, but produced before completion of…

Sindhu Resettlement Corporation Limited, Mumbai vs. The DCIT, Circle - 2(3)(1), Mumbai

In the result, the appeal by the assessee is allowed

ITA 2527/MUM/2024[2022-23]Status: DisposedITAT Mumbai27 Sept 2024AY 2022-23

Bench: Shri. Om Prakash Kant & Shri. Sandeep Singh Karhail

For Appellant: Shri. D. M. RindaniFor Respondent: Shri. Ashok Kumar Ambastha Sr. DR

Section 143(1)Section 143(1)(a)Section 250Section 44ASection 80Section 801A(4)

…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, 9 AY 2022-23 Sindhu Resettlement Corporation Ltd. 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 repor…

Malwa Patidar Samaj Shiksha Samiti, Hatpipliya vs. ADIT, CPC, Bengaluru

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

ITA 140/IND/2024[2020-2021]Status: DisposedITAT Indore12 Sept 2024AY 2020-2021

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanimalwa Patidar Samaj Shiksha Adit, Cpc Samiti Bangaluru Hatpiplya Tehsil Bagli Vs. Dewas (Appellant / Assessee) (Respondent/ Revenue) Pan: Aabam4373Q Assessee By Mrs. Nisha Lahoti, Ar Shri Ashish Porwal, Sr. Dr Revenue By Date Of Hearing 10.09.2024 Date Of Pronouncement 12 .09.2024

Section 10Section 119(2)(b)Section 139(1)Section 143(1)

…ing filing of audit report was procedural in nature, "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 Vs. Gujarat Oil & Allied Industries Ltd. [(1993) 201 ITR 325 (Guj.)], wherein it is held that the provision regarding furnishing of audit report alongwith 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 alongwith the return of income, but produced before completion of…

M/S Sikar Zilla Welfare Trust, Kolkata vs. ITO, Ward-1(3), Exempt, Kolkata

In the result, the appeal of the assessee is allowed

ITA 691/KOL/2024[2018-19]Status: DisposedITAT Kolkata28 Aug 2024AY 2018-19

Bench: Dr. Manish Borad, Am & Shri Sonjoy Sarma, Jm M/S Sikar Zilla Welfare Income Tax Officer, Trust Ward 1(3), Exempt 1A, Sikar Bhawan, Vs. Ashutosh Dey Lane, Kolkata-400071 Kolkata-700006 (Appellant) (Respondent) Pan No. Aadts3808D Assessee By : Shri Sunil Surana, Ar Revenue By : Shri Gautam Patra, Cit Dr Date Of Hearing: 20.08.2024 Date Of Pronouncement: 28.08.2024

For Appellant: Shri Sunil Surana, ARFor Respondent: Shri Gautam Patra, CIT DR

Section 11Section 119(2)(b)Section 139(1)Section 143(1)(a)Section 39(1)

…rvodaya Charitable Trust vs. ITO(Exemption) (supra) wherein Para 32 of the said judgment reads as follows: M/s Sikar Zilla Welfare Trust; A.Y. 2018-19 “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…

M/S Jain Swetamber Society, Howrah vs. ITO, Ward -1(1), Exemption, Kolkata

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

ITA 759/KOL/2024[2022-23]Status: DisposedITAT Kolkata12 Aug 2024AY 2022-23

Bench: Dr. Manish Borad & Pradip Kumar Choubey

Section 10Section 11Section 12ASection 12A(1)Section 143(1)Section 250

…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…

Prafful Overseas Pvt. Ltd., New Delhi vs. DCIT Circle 19(1), New Delhi

The appeal stands partly allowed as above

ITA 2095/DEL/2024[2019-20]Status: DisposedITAT Delhi06 Aug 2024AY 2019-20

Bench: Ms. Madhumita Roy & Shri Avdhesh Kumar Mishra

Section 139(1)Section 143(1)Section 36(1)(va)Section 80Section 80I

…ion 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…

B R Hospital and Resarch Institute, New Delhi vs. ITO, Ward-Exemption 1(3), Delhi

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

ITA 1336/DEL/2024[2018-19]Status: DisposedITAT Delhi31 Jul 2024AY 2018-19

Bench: SHRI S.RIFAUR RAHMAN (Accountant Member)

Section 10BSection 11Section 143(1)Section 234BSection 37

…, Tax Appeal No.1362 of 2011, wherein 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 B R Hospital and Research Institute vs. ITO case, the assessee had not produced the audit report along with the retur…

Shri Vishwamitra Shikshan Samiti, Indore vs. ITO 5(1), Indore

Appeal is allowed for statistical purpose

ITA 39/IND/2024[2018-19]Status: DisposedITAT Indore26 Jul 2024AY 2018-19

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniassessment Year : 2018-19 Shri Vishwamitra Income-Tax Officer, Shikshan Samiti, 5(1), 104, J. B. Complex, Indore. बनाम/ Race Course Road, Vs. Indore (Assessee / Appellant) (Revenue / Respondent) Pan: Aajts1473J Assessee By Shri Ashish Goyal & Shri N. D. Patwa, Ars Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 25.07.2024 Date Of Pronouncement 26.07.2024

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

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

Kisanmitra Warehousing Private Limited, Latur vs. Asst. Director of Income Tax, CPC, Bengaluru

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

ITA 359/PUN/2024[2021-22]Status: DisposedITAT Pune12 Jul 2024AY 2021-22

Bench: Shri Inturi Rama Rao & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.358 & 359/Pun/2024 िनधा"रण वष" /Assessment Years : 2020-21 & 2021-22 Kisanmitra Warehousing Private Limited, Vs. Adit, Cpc, Plot No.B-113, 114, 115, 117, Bengaluru Additional Midc, Latur, Maharashtra 413 531 Pan : Aaeck0739A Appellant Respondent

For Appellant: Shri Subham RathiFor Respondent: Shri Ramnath P. Murkunde

Section 143Section 143(1)Section 44ASection 80I

…mere directory and not mandatory placing reliance on the following decisions : i. CIT Vs. G.M. Knitting Industries (P) Ltd.(2015) 376 ITR 456 (SC) ii. CIT Vs. Shivanand Electronics (1994) 209 ITR 63 (Bom.) iii. CIT Vs. Gujarat Oil & Allied Industries (1993) 201 ITR 325 (Guj.) iv. CIT Vs. Magnum Export (P) Ltd. (2003) 262 ITR 10 (Guj.) v. Mercedes Benz India Pvt. Ltd. Vs. DCIT – ITA No.1781/Pun/2013, order dt. 28.06.2016. vi. Sanjay Kukreja Vs. ACIT – ITA No.65/Del/2023, order dated 30.01.2024. 7. On the other hand, the ld.Sr. DR placing reliance on the orders of the lower authorities submits that no interferenc…

Kisanmitra Warehousing Private Limited, Latur vs. Asst. Director of Income Tax, CPC, Bengaluru

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

ITA 358/PUN/2024[2020-21]Status: DisposedITAT Pune12 Jul 2024AY 2020-21

For Appellant: Shri Subham RathiFor Respondent: Shri Ramnath P. Murkunde

Section 143Section 143(1)Section 44ASection 80I

ITO(E), Vadodara, Race Ciurse Vadodara vs. Takshshila Foundation(Ngo), Karelibaugh, Vadodara

In the result, the Cross Objection filed by the assessee is allowed, whereas the appeal filed by the Revenue is dismissed as infructuous

ITA 118/AHD/2024[2022-23]Status: DisposedITAT Ahmedabad02 Jul 2024AY 2022-23

Bench: Shri T.R. Senthil Kumar & Shri Makarand V. Mahadeokar, Accountnat Member & Co No.8/Ahd/2024 (In Ita No.118/Ahd/2024 – By Assessee) Assessment Year : 2022-23 The Income Tax Officer (E) Takshshila Foundation (Ngo) (Ward) Vs B/15, Suhas Society Race Course Harni Road Vadodara 390 007 Karelibaug, Vadodara – 390 018 (Gujarat) Pan:Aaatt 5363 K अपीलाथ"/ (Appellant) "" यथ"/ (Respondent & Cross Objector) Assessee By : Shri D.K. Parikh, Ar Revenue By : Shri Atul Pandey, Sr.Dr सुनवाई क" तार"ख/Date Of Hearing : 25/06/2024 घोषणा क" तार"ख /Date Of Pronouncement: 02/07/2024 आदेश/O R D E R Per Shri Makarand V. Mahadeokar, Am: This Appeal By The Revenue Arises From The Order Of The Office Of Commissioner Of Income Tax (Appeals), Addl/Jcit (A)–6, Chennai [Hereinafter Referred To As "Cit(A)"] Dated 08-12-2023, For The Assessment Year (Ay) 2022-23 Against The Intimation/Order Passed U/S. 143(1) Of The Income Tax Act, 1961 (“The Act” In Short) By Cpc, Bengaluru & The Assessee Is In Cross Objection Thereof.

For Appellant: Shri D.K. Parikh, ARFor Respondent: Shri Atul Pandey, Sr.DR

Section 10Section 11Section 11(1)(a)Section 12(1)(ac)Section 12A(1)(b)Section 139(1)Section 143(1)Section 154Section 250

…. 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 (Guj.); VII. CIT v. Mayur Foundation [2005] 274 ITR 562 (Guj.); VIII. CIT v. Gujarat Oil & Allied Industries [1993] 201 ITR 325 (Guj.); IX. CIT v. G. M. Knitting Industries (P.) Ltd. [2016] 71 taxmann.com 35/[2015] 376 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. [2009] 178 Taxman 422/317 ITR 249 (Delhi); XII. Pr. CIT v. Surya Merchants Ltd. [2016] 72 taxmann.com 16/387 ITR…

Jan Kalyan Trust, Ahmedabad vs. The Income Tax Officer, Ward-1(Exemption), Ahmedabad

In the result, the appeal filed by the Assessee is allowed for statistical purpose

ITA 187/AHD/2024[2020-21]Status: DisposedITAT Ahmedabad19 Jun 2024AY 2020-21

Bench: Commissioner Of Income Tax (Appeals). The Appeal Was Rejected On The Ground That Ld. Cit(A) Has Not Been Empowered U/S 119(2)(B) Of The Act To Condone The Delay In Filing Form 10B Beyond The Period Of Limitation.

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

…oduce the audit report after the 3 I.T.A No. 187/Ahd/2024 A.Y. 2020‐21 Page No Jan Kalyan Trust vs. ITO (Exemption) due date 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…

Adarsh Shishu Vihar, Indore vs. DCIT, CPC, Bengaluru and ITO Exemption Ward, Indore

Appeal is allowed for statistical purpose

ITA 526/IND/2023[2019-2020]Status: HeardITAT Indore13 Jun 2024AY 2019-2020

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniassessment Year : 2019-20 Adarsh Shishu Vihar, Dcit, Cpc, Bengaluru & C/O Ca Rajesh Mehta, Ito (Exemption Ward), Rajesh Heeralal Mehta & Indore Company, Chartered Accountants, बनाम/ 203, Manas Bhawan Extn, Vs. 11, Rnt Marg, Near Hotel Shreemaya, Indore (Assessee / Appellant) (Revenue / Respondent) Pan: Aaaaa2270K Assessee By Shri Apurva Mehta, Ca Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 12.06.2024 Date Of Pronouncement 13 .06.2024

Section 10Section 11Section 12ASection 139(1)Section 139(5)Section 142(1)Section 143(1)

Nancy Ann Miller Educational Trust, Indore vs. Income Tax Officer-Exemption, Indore

Appeal is allowed for statistical purpose

ITA 29/IND/2024[2018-19]Status: DisposedITAT Indore16 May 2024AY 2018-19

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniassessment Year : 2018-19 Nancy Ann Miller Income-Tax Officer, Educational Trust, Ward-(Exemption), बनाम/ 64/67, Dhar Kothi, Indore. Vs. Indore. (Assessee / Appellant) (Revenue / Respondent) Pan: Aaatn4010B Assessee By Shri S.S.Deshpande, Ca Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 08.05.2024 Date Of Pronouncement 16.05.2024

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

…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: Page 9 of 14 Nancy Ann Miller Educational Trust, Indore Assessment year 2018-19 “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)…

The Jamsetji Nusserwanji Tata Parsi High School Trust, Nagpur vs. Deputy Director of Income Tax CPC, Bengalore, Bangalore

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

ITA 377/NAG/2023[2021-22]Status: DisposedITAT Nagpur14 May 2024AY 2021-22

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Manoj MoryaniFor Respondent: Shri Kailash C. Kanojiya

Section 11Section 143(1)(a)Section 154Section 234ASection 250

…thout issuing a notice to the assessee.” iii) CIT v/s Shri Devradhan Madhavlal Genda Trust, [1998] 230 ITR 714 (M.P); iv) CIT v/s Rai bahadur Bissesswarlal Motilal Malwasie Trust, [1992] 65 taxman 273 (Cal.); v) CIT v/s Gujarat Oil & Allied Industries, [1993] 201 ITR 325 (Guj.); vi) Gyandeep Charitable Trust v/s ADIT, ITA No.555/Ahd./2023 dated 03/01/2024; vii) Hari Gyan Pracharak Trust v/s DCIT, 2023 TaxPub(DT) 3719 (Ahd- Trib)’ The Jamsetji Nusserwanji Tata Parsi High School Trust ITA no.377/Nag./2023 viii) Visha Oswal Jain Sewa Samaj v/s ITO (Exemp.), [2023] TaxPub (DT) 6392 (Ahd-Trib); and 9. Shree Bhairav…

Arathi Vinay Patil, Bangalore vs. Income Tax Officer, Ward-4(3)(4), Bengaluru

In the result, appeal of the assessee is allowed

ITA 604/BANG/2024[2019-20]Status: DisposedITAT Bangalore13 May 2024AY 2019-20

Bench: Shri Chandra Poojari & Shri Keshav Dubeyassessment Year: 2019-20

For Appellant: Smt. Suman Lunkar, A.RFor Respondent: Shri V. Parithivel, D.R

Section 115JSection 139(1)Section 143(1)Section 234ASection 44ASection 80Section 801ASection 80I

…n 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 repor…

Rajasthan Medical Relief Society, Administrative Block vs. ITO Exemption Ward, Cr Building

In the result, the appeal of the assessee is allowed

ITA 740/JPR/2023[2018-2019]Status: DisposedITAT Jaipur01 Apr 2024AY 2018-2019

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Sh. Sudhir Sogani (Adv.)For Respondent: Sh. Ajay Malik (CIT)

Section 11Section 12Section 12ASection 12A(1)(b)Section 143(1)Section 154

…the moot question whether it is permissible to produce the Audit Report at the appellate stage is correct in law has been decided by the Honourable Gujarat High Court in the case of Gujarat High Court in the case of CIT vs Gujarat Oil & Allied Industries Ltd 201 ITR 325 wherein it has been held that the provisions regarding furnishing of Audit Report along with the Return of Income has to be treated as a procedural provision. It is directory in nature and its substantial compliance will suffice. The Learned CIT(A-NFAC) has not appreciated the submissions of the appellant as to the fact that filing of Audit Repo…

Fastner Commodeal Private Limited, Siliguri vs. ADIT (CPC), Bengaluru

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

ITA 1010/KOL/2023[2020-2021]Status: DisposedITAT Kolkata07 Mar 2024AY 2020-2021

Bench: Shri Sonjoy Sarma & Shri Girish Agrawal]

Section 115BSection 139(1)Section 143(1)

…sessee has entitled for deduction as per provision of the Act. To support such submission, the ld. AR of the assessee has relied on the following case laws: “i. Zenith Processing Mills vs CIT 219 ITR 721 (Guj) ii. CIT vs Gujarat Oil & Allied Industries (1993) 201 ITR 325 (Guj) iii. Gujarat Paguthan Energy Corporation (P) Ltd. vs DCIT 225 Taxman 70 (Guj). iv. CIT vs Web Commerce India (P) Ltd. (2009) 318 ITR 135 (Delhi) v. CIT vs Kaira District Co-operative Milk Producers Union Ltd. (1979) 116 ITR 319 vi. CIT vs Sakal Relief Fund (2017) 81 Taxmann.com 396 (Bom) vii. CIT vs National Taj Traders (1980) 121 ITR 535 (…

Sanjay Kukreja, New Delhi vs. ACIT Circle 54(1), New Delhi

In the result, appeal of the assessee is allowed

ITA 652/DEL/2023[2019-20]Status: DisposedITAT Delhi30 Jan 2024AY 2019-20

Bench: Shri G.S. Pannu, Hon’Ble & Shri Challa Nagendra Prasadआ.अ.सं/.I.T.A No.652/Del/2023 िनधा"रणवष"/Assessment Year: 2019-20 बनाम Sanjay Kukreja, Acit A-362, Defence Colony, Vs. Circle-54(1), New Delhi. New Delhi.

Section 139(1)Section 143(1)Section 44ASection 80Section 80I

…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…