Jt. CIT (OSD) v. Gujarat Energy Development Agency

202 ITD 733Income Tax Appellate Tribunal2023#15306 most cited
6

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2024 to 2025.

Also reported as

154 Taxmann.com 348

Sections most often in play

Section 11Section 143(1)Section 12ASection 139(1)Section 80JSection 11(2)Section 12AASection 154

Issues it is cited on

section 12a(1)(b)section 80jrectification under section 154section 10bsection 119(2)(b)assistant directorapplication of incomesection 12a(1)section 143(1)(a)section 12asection 12section 154

Judgments citing Jt. CIT (OSD) v. Gujarat Energy Development Agency

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)

…nferred wide discretionary powers to condone such delay. Accordingly, the Gujarat High Court directed that the order of rectification under section 154 be quashed 7.3 In the case of Jt. CIT (OSD) v. Gujarat Energy Development Agency [2023] 154 taxmann.com 348/202 ITD 733 (Ahd. - Trib.), the ITAT held that where assessee, a charitable trust, filed audit report in Form No. 10B during assessment proceedings, Assessing Officer could not have denied exemption under section 11 on ground that audit report was not e-filed along with return. 7.4 In the case of Sarvodaya Charitable Trust v. ITO (Exemptions) [2021] 125 taxm…

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)

…nferred wide discretionary powers to condone such delay. Accordingly, the Gujarat High Court directed that the order of rectification under section 154 be quashed 7.3 In the case of Jt. CIT (OSD) v. Gujarat Energy Development Agency [2023] 154 taxmann.com 348/202 ITD 733 (Ahd. - Trib.), the ITAT held that where assessee, a charitable trust, filed audit report in Form No. 10B during assessment proceedings, Assessing Officer could not have denied exemption under section 11 on ground that audit report was not e-filed along with return. 7.4 In the case of Sarvodaya Charitable Trust v. ITO (Exemptions) [2021] 125 taxm…

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

…nferred wide discretionary powers to condone such delay. Accordingly, the Gujarat High Court directed that the order of rectification under section 154 be quashed 7.3 In the case of Jt. CIT (OSD) v. Gujarat Energy Development Agency [2023] 154 taxmann.com 348/202 ITD 733 (Ahd. - Trib.), the ITAT held that where assessee, a charitable trust, filed audit report in Form No. 10B during assessment proceedings, Assessing Officer could not have denied exemption under section 11 on ground that audit report was not e-filed along with return. 7.4 In the case of Sarvodaya Charitable Trust v. ITO (Exemptions) [2021] 125 taxm…

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)

…nferred wide discretionary powers to condone such delay. Accordingly, the Gujarat High Court directed that the order of rectification under section 154 be quashed 7.3 In the case of Jt. CIT (OSD) v. Gujarat Energy Development Agency [2023] 154 taxmann.com 348/202 ITD 733 (Ahd. - Trib.), the ITAT held that where assessee, a charitable trust, filed audit report in Form No. 10B during assessment proceedings, Assessing Officer could not have denied exemption under section 11 on ground that audit report was not e-filed along with return. 7.4 In the case of Sarvodaya Charitable Trust v. ITO (Exemptions) [2021] 125 taxm…

SAHAKARI SHIKSHAN VIKAS SAMOOH LIMITED,MUMBAI vs. INCOME TAX OFFICER (EXEMPTIONS) - WARD 2(3), MUMBAI

ITA 1928/MUM/2024[2016-17]Status: DisposedITAT Mumbai24 Jul 2024AY 2016-17

Bench: Shri Satbeer Singh Godara & Shri Omkareshwar Chidaraassessment Year: 2016-17 & Assessment Year: 2018-19

For Appellant: Shri Dinesh Kukreja, A.RFor Respondent: Dr. Kishor Dhule, CIT D.R
Section 10BSection 11Section 119(2)(b)Section 12ASection 143(1)Section 143(1)(a)Section 234A

…d/explained in both the lower proceedings. The fact, however, remains that various judicial precedents i.e. Trust for Reaching the Unreached through Trustee vs. CIT(E) (2021) 279 Taxman 229 (Guj. HC), JCIT (OSD) vs. Gujarat Energy Development Agency (2023) 202 ITD 733 (Ahd.) have already settled the issue that filing of such an audit report in Form 10B is only a directory provision than a mandatory one, which could also be uploaded in the course of appellate proceedings. This tribunal in Nav Bharat Charitable Trust vs. ITO (2023) 200 ITD 812 (Surat) further concludes that there is no precondition for an ass…

SAHAKARI SHIKSHAN VIKAS SAMOOH LIMITED,MUMBAI vs. INCOME TAX OFFICER EXEMPTIONS - WARD 2(3), MUMBAI

ITA 1927/MUM/2024[2018-19]Status: DisposedITAT Mumbai24 Jul 2024AY 2018-19

Bench: Shri Satbeer Singh Godara & Shri Omkareshwar Chidaraassessment Year: 2016-17 & Assessment Year: 2018-19

For Appellant: Shri Dinesh Kukreja, A.RFor Respondent: Dr. Kishor Dhule, CIT D.R
Section 10BSection 11Section 119(2)(b)Section 12ASection 143(1)Section 143(1)(a)Section 234A

…d/explained in both the lower proceedings. The fact, however, remains that various judicial precedents i.e. Trust for Reaching the Unreached through Trustee vs. CIT(E) (2021) 279 Taxman 229 (Guj. HC), JCIT (OSD) vs. Gujarat Energy Development Agency (2023) 202 ITD 733 (Ahd.) have already settled the issue that filing of such an audit report in Form 10B is only a directory provision than a mandatory one, which could also be uploaded in the course of appellate proceedings. This tribunal in Nav Bharat Charitable Trust vs. ITO (2023) 200 ITD 812 (Surat) further concludes that there is no precondition for an ass…

Jt. CIT (OSD) v. Gujarat Energy Development Agency (202 ITD 733) — Cited in 6 Judgments | BharatTax