DCIT v. Cryogas Equipment P. Ltd.

205 ITD 150Income Tax Appellate Tribunal2024#17174 most cited
5

judgments rely on this decision, according to BharatTax’s citation analysis of 348,631 Indian tax judgments — from 2024 to 2025.

Sections most often in play

Section 128(9)Section 132Section 139(1)Section 142(1)Section 143(1)Section 143(3)Section 153ASection 250

Issues it is cited on

section 115bsection 139(1)section 139section 115section 13section 143(1)section 11section 143prescribedcompanysection 14india

Judgments citing DCIT v. Cryogas Equipment P. Ltd.

Pukhraj Singh Gujral, Chandigarh vs. CPC, Bengaluru

In the result, the appeal of the assessee is allowed

ITA 637/CHANDI/2024[2022-23]Status: DisposedITAT Chandigarh16 Apr 2025AY 2022-23

Bench: Final Hearing

For Appellant: Shri Yogesh Monga, C.A (Virtual)For Respondent: Dr Ranjeet Kaur, Sr. DR
Section 139(1)Section 143(1)Section 90

…- Trib.) Bangalore, for the purpose of Form 67 rwr 128 relating to FTC. 10.4 We also consider the decision of the ITAT , Ahmedabad Bench, in the case of Income-tax Officer (Exemptions) v. Ramji Mandir Religious and Charitable Trust [2024] 158 taxmann.com 114/205 ITD 150 (Ahmedabad - Trib.)(Ahmedabad), where in the matter of filing of Form 10/10B which is required to be furnished before due date u/s 139(1) of the Act, the tribunal held the same to be merely directory in nature and opined that the same cannot be so fatal so as to deny exemption u/s 11(2) specially when the said Form - 10/10B was available before t…

Priya Blue Industries Pvt.Ltd., Bhavnagar vs. The Dy.CIT., Central Circle-1(1), Ahmedabad

In the result, appeal filed by the assessee is allowed

ITA 75/AHD/2024[2016-17]Status: DisposedITAT Ahmedabad16 Jan 2025AY 2016-17

Bench: Ms. Suchitra Kamble & Shri Narendra Prasad Sinha

Section 132Section 143(3)Section 153ASection 250Section 271BSection 273BSection 92E

…f penalty under Section 271BA of the Act. The Ld. AR relied upon the following decisions: - - Bhavnagar Dashashrimali Meshree Vanik Gnati – ITA No.602/A/2024 - DCIT vs. Cryogas Equipment P. Ltd. – ITA 415/Ahd/2020 - Ramji Mandir Religious & Chariable Trust – 205 ITD 150 (Ahd) - Association of Indian Panelboard Mfg. – TA 655 of 2022 (Guj) - CIT vs. Mayur Foundation – 274 ITR 562 (Guj) - CIT vs. Xavier Kelavani Mandal P. Ltd. – 221 Taxman 43 (Guj) - Zenith Processing Mills vs. CIT – 219 ITR 721 (Guj) 5.1 The Ld. AR further submitted that penalty under Section 271BA of the Act cannot be levied merely for a technica…

Dy. Commissioner of Income Tax, Central Circle-2(2), Hyderabad vs. Sew Infrastructure Limited, Hyderabad

ITA 1717/HYD/2017[2009-10]Status: HeardITAT Hyderabad07 Oct 2024AY 2009-10

Bench: Justice (Retd.) C.V. Bhadang, Shri Mahavir Singh & Shri G. Manjunatha

For Appellant: Shri K.K. ChaitanyaFor Respondent: Smt. Mamata Choudhary
Section 132Section 139(1)Section 143(3)Section 147Section 153ASection 80I

…rushi Vibhag Karmchari Vrund Sahakari Pat Sanstha Maryadit v. ITO [2023] 147 taxmann.com 449 (Nagpur - Trib.)  Wanka Vividh Karyakari Seva Sahkari Mandali Ltd. v. ITO [2023] 203 ITD 779 (Surat-Trib)  ITO v. Ramji Mandir Religious and Charitable Trust [2024] 205 ITD 150 (Ahmedabad - Trib.) 17. We have heard both the parties, perused the material available on record, and gone through the orders of the authorities below. We have also carefully considered various case laws cited by both parties. The solitary issue for our consideration is whether an assessee can make a claim for deduction under Chapter VI-A of the…

Mahalaxmi Asphalt Private Limited, Ahmedabad vs. ITO, Ward-2(1)(1), Ahmedabad

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

ITA 1291/AHD/2024[2020-21]Status: DisposedITAT Ahmedabad30 Sept 2024AY 2020-21

Bench: Ms. Suchitra Kamble & Shri Narendra Prasad Sinhaassessment Year: 2020-21

Section 115BSection 139(1)Section 143(1)Section 234BSection 80I

…Madhya Pradesh) 4) Zenith Processing Mills, 219 ITR 721 (Guj) 5) Web Commerce India (P) Limited, 318 ITR 135 (Del) 6) CIT vs. Contimeters Electricals (P) Limited (IT Appeal No.1366 of 2008 decided on 02.12.2008) 7) Ramji Mandir Religious and Charitable Trust, 205 ITD 150 (Ahd) 8) Surya Merchants Limited, 387 ITR 105 (All.) 9) Niteshkumar J. Shah (ITA No.430/Ahd/2022) 6. The Ld. DR submitted that the decisions relied by the assessee are distinguishable on facts as in the present case the assessee has filed the Form 10IC not during the assessment proceedings but at the time of appellate proceedings. Thus, there is…

Third Eye Enterprise, Ahmedabad vs. The ITO, Ward-3(3)(15) Now Ward- 3(3)(5), Ahmedabad

In the result, appeal filed by the assessee is allowed

ITA 648/AHD/2023[2012-13]Status: DisposedITAT Ahmedabad12 Jun 2024AY 2012-13

Bench: Ms. Suchitra Kamble & Shri Narendra Prasad Sinhaassessment Year: 2012-13

Section 10ASection 139(1)Section 143(3)Section 234Section 243(3)Section 263

…read with Section 263 of the Act were passed. The Ld. AR relied upon the following decisions :- - Association of Indian Panelboard Mfg. TA 655 of 2022 (Guj) - DCIT vs. Cryogas Equipment P. Ltd. – ITA 415/Ahd/2020 - Ramji Mandir Religious & Charitable Trust – 205 ITD 150 (Ahd) - True Sparrow Systems P. Ltd. vs. PCIT – ITA 765/Ahd/2019 - Zenith Processing Mills vs. CIT – 219 ITR 721 (Guj) - CIT vs. Mayur Foundation – 274 ITR 562 (Guj) 8. The Ld. AR further submitted that the requirement of e-filing of Form 56F became mandatory at a later stage as contemplated in proviso to Rule 12(2) of the Income Tax Rules, 1962…

DCIT v. Cryogas Equipment P. Ltd. (205 ITD 150) — Cited in 5 Judgments | BharatTax