THE GOVERNMENT SERVANTS CO-OP CREDIT SOCIETY LTD.,VADODARA vs. THE ITO, WARD-3(1)(2), VADODARA
In the result, the appeal filed by the assessee is partly allowed for the statistical purposes
ITA 442/AHD/2020[2012-13]Status: DisposedITAT Ahmedabad28 Feb 2022AY 2012-13
Bench: Shri Mahavir Prasad & Shri Waseem Ahmedआयकर अपील सं./Ita No. 442/Ahd/2020 िनधा"रण वष"/Asstt. Year: 2012-13 The Government Servants Co-Op. Credit I.T.O., Society Ltd., Vs. Ward-3(1)(2), Hindi Bhavan, Vadodara. Sanstha Vasahat Raopura, Vadodara-390001. Pan: Aabat5146J
For Appellant: Shri Amrin Pathan, A.RFor Respondent: Shri Purushottam Kumar, Sr..D.R
Section 5Section 56Section 80P(2)
Charitable Trust v. Dy. CIT reported in 280 ITR 357 has held that :
“3. The Supreme Court in Vedabai v. Shantaram Baburao Patil [2002] 253 ITR 798held as under :
"In exercising discretion under section 5 of the Limitation Act the Courts should adopt a pragmatic approach. A distinction must be made between a case where the delay is inordinate
