ASH EDUCATION TRUST,MEHSANA vs. THE DY. CIT, CIRCLE-1 (EXEMPTION), AHMEDABAD

Exemption) for condonation of the delay in\nfiling Form 10B which has been accepted and accordingly the Ld.\nCIT(Exemption

RABDI VIBHAG PROGRESSIVE KELAVNI MANDAL,VALSAD vs. CIT(EXEMPTION), AHMEDABAD

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

Bench: Shri Waseem Ahmed (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

condone the delay in filing application in Form No.10AB, u/s 80G(5) of the Act. We note that Co-ordinate Bench of Jodhpur in the case of Bhamashah Sundarlal Daga Charitable Trust vs. CIT(Exemption

SHRI KHAMBHAT TALUKA SARVAJANIK KELAVANI MANDAL,ANAND vs. THE ITO, WARD-EXEMPTION, VADODARA

In the result, appeal of the assessee is dismissed

Bench: Shri Sanjay Garg & Shri Narendra Prasad Sinhaassessment Year: 2017-18

Exemption Kelavani Mandal Office, Vadodara, B D Rao College Campus, Aaykar Bahavan, Bethak Road, Race Course Circle, Vs. Khambhat, Vadodara – 390 007. Anand - 388 620. (Gujarat) [PAN – AAATS 8864 J] (Appellant) (Respondent) Assessee by Shri Jigar Adhyaru, CA Revenue by Shri R.P. Rastogi, CIR-DR Date of Hearing 04.06.2025 Date of Pronouncement 17.06.2025 O R D E R PER NARENDRA

SHREE NITYANANDSWAMI EDUCATION TRUST,DHARMAJ TARAPUR ROAD NAR vs. ASSISTANT COMMISSIONER OF INCOME TAX, DCIT (EXEMPTION) AHMEDBAD

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

Bench: Ms. Suchitra Kamble & Shri Narendra Prasad Sinha

delay condoned is factually not correct because order of CIT (Exemption) dt. 24.04.2020 state that no delay condonation required in view

HEALTH FOUNDATION & RESEARCH CENTRE,DAHOD vs. THE ACIT, CIRCLE-2, EXEMPTION, AHMEDABAD

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

Bench: Ms. Suchitra Kamble & Shri Makarand V. Mahadeokar

exemption under section 11 solely on account of such delay. 15. We are, therefore, of the considered view that both the delay in filing Form 10B and the delay of 63 days in filing appeal before the CIT(A) deserve to be condoned

KSHATRIYA VIKAS PARISAD GUJARAT,AHMEDABAD vs. THE CIT(EXEMPTION), AHMEDABAD

Accordingly, in the absence of any satisfactory explanation for the inordinate delay of 1109 days, the application filed by the assessee for condonation of delay is dismissed

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

Exemptions) dismissing the application of the assessee. 5. At the outset, it is noticed that there is a delay of 1109 days in filing the present appeal before the Tribunal. The assessee has filed an application for condonation

GYANDEEP CHARITABLE TRUST,AHMEDABAD vs. THE ADIT, CPC, BENGALURU NOW THE ITO, WARD-3(3)(1), AHMEDABAD

In the result, assessee's appeal is allowed for statistical purposes

Bench: Shri Waseem Ahmedआयकरअपीलसं./Ita No. 555/Ahd/2023 धििाधरणवरध/Asstt. Year: 2021-2022 Gyandeep Charitable Trust, A.D.I.T, A/204, Ashutosh Apt., Vs. Cpc, B/H. St. Xaviers School, Bengaluru, Naranpura, Now Ahmedabad-380013. Income Tax Officer, Ward-3(3)(1), Pan: Aactg0352M Ahmedabad.

delay granted to the appellant allowing it to file Form 10B belatedly for the year under consideration. The appellant could not even provide evidence to show that an application for condonation has been made. It means appellant clearly failed to satisfy provisions of section 12A (1)(b) making it ineligible for exemption

ELECTRONICS & QUALITY DEVELOPMENT CENTRE,GANDHINAGAR vs. CPC, BENGALURU CURRENT JURIS. -THE DY.CIT, (EXEMPTION), CIRCLE-1, AHMEDABAD

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

Bench: Ld. Pcit, Which Was Pending Consideration. Therefore Assessee Filed Appeal Before Ld. Cit(A) Which Was Dismissed Stating That The Ld. Cit(A) Does Not Have The Power To Condone The Delay, Thereby Confirmed The Addition Made By Cpc.

condone said delay. 14. In the case of Shree Vardhman Stanakvasi Jain Shravak Trust vs. Income-tax Officer [2025] 172 taxmann.com 165 (Ahmedabad - Trib.) [14-02-2025], the Ahmedabad ITAT held that delay in submission of Form No. 10B is a procedural defect, hence, where assessee had filed Form No. 10B before Commissioner (Appeals) before conclusion of appellate proceedings, exemption

GUJARAT MEDICAL EDUCATION AND RESEARCH SOCIETY AHMEDABAD,GANDHINAGAR vs. THE DY.CIT, CIRCLE-1, EXEMP, AHMEDABAD

In the result, the appeals of the assessee for A

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

condonation of delay. Before the CIT(Appeals), the assessee raised grounds challenging the additions made by the Assessing Officer, contending that the entire income was exempt

GUJARAT MEDICAL EDUCATION AND RESEARCH SOCIETY AHMEDABAD,GANDHINAGAR vs. THE DY.CIT, CIRCLE-1, EXEMP, AHMEDABAD

In the result, the appeals of the assessee for A

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

condonation of delay. Before the CIT(Appeals), the assessee raised grounds challenging the additions made by the Assessing Officer, contending that the entire income was exempt

GUJARAT MEDICAL EDUCATION AND RESEARCH SOCIETY AHMEDABAD,GANDHINAGAR vs. THE DY.CIT, CIRCLE-1, EXEMP, AHMEDABAD

In the result, the appeals of the assessee for A

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

condonation of delay. Before the CIT(Appeals), the assessee raised grounds challenging the additions made by the Assessing Officer, contending that the entire income was exempt

GUJARAT MEDICAL EDUCATION AND RESEARCH SOCIETY AHMEDABAD,GANDHINAGAR vs. THE DY.CIT, CIRCLE-1, EXEMP, AHMEDABAD

In the result, the appeals of the assessee for A

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

condonation of delay. Before the CIT(Appeals), the assessee raised grounds challenging the additions made by the Assessing Officer, contending that the entire income was exempt

GUJARAT MEDICAL EDUCATION AND RESEARCH SOCIETY AHMEDABAD,GANDHINAGAR vs. THE DY.CIT, CIRCLE-1, EXEMP, AHMEDABAD

In the result, the appeals of the assessee for A

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

condonation of delay. Before the CIT(Appeals), the assessee raised grounds challenging the additions made by the Assessing Officer, contending that the entire income was exempt

BARODA YOUTH FEDERATION,VADODARA vs. THE CIT(EXEMPTION), AHMEDABAD

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

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

condoning the delay and admitting the appeal of the assessee/ applicant for adjudication on merits. 4. The brief facts of the case are that the assessee/applicant filed an application for registration under section 12A(1)(ac) of the Income Tax Act, 1961 (Act). Subsequently, CIT (Exemptions

BARODA YOUTH FEDERATION,VADODARA vs. THE CIT(EXEMPTION), AHMEDABAD

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

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

condoning the delay and admitting the appeal of the assessee/ applicant for adjudication on merits. 4. The brief facts of the case are that the assessee/applicant filed an application for registration under section 12A(1)(ac) of the Income Tax Act, 1961 (Act). Subsequently, CIT (Exemptions

THE VISNAGAR NAGRIK SAHAKARI BANK LTD (UNDER LIQUIDATION),MEHSANA vs. THE ACIT, CIRCLE-GANDHINAGAR (PREVIOUSLY DCIT, PATAN CIRCLE, PATAN), GANDHINAGAR

In the result, the appeals filed by the assessee are allowed for statistical purposes

Bench: Shri Sanjay Garg & Shri Makarand V. Mahadeokarआयकर अपील सं /Ita Nos.738, 1414 & 1415/Ahd/2025 िनधा"रण वष" /Assessment Years : (2013-14, 2014-15 & 2015-16) The Visnagar Nagarik Sahakari The Assistant Commissioner Bank Ltd.,(Under Liquidation) बनाम Of Income Tax, / Market Yard, Circle Gandhinagar. V/S. Visnagar, (Previously Dcit, Mehsana-384315, Patan Circle, Patan) "थायी लेखा सं./Pan: Aaaft8764C अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri A P Nanavaty, Ar Revenue By : Shri Rignesh Das, Cit-Dr सुनवाई की तारीख/Date Of Hearing : 19/08/2025 घोषणा की तारीख /Date Of Pronouncement: 26/08/2025 आदेश/O R D E R Per Makarand V. Mahadeokar, Am: ] ] These Three Appeals By The Assessee Are Directed Against The Separate Orders Of The Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre, Delhi [Hereinafter Referred To As “The Cit(A)”], All Passed Under Section 250 Of The Income-Tax Act, 1961 [Hereinafter Referred To As “The Act”], Arising From The Assessments Framed By The Assistant / Deputy Commissioner Of Income-Tax, Circle, Patan [Hereinafter Referred To As “The Assessing Officer Or Ao”] Under Section 143(3) Of The Act.

delay in filing appeal before NFAC may be condoned. 4. Ld. NFAC has failed to appreciate that appellant has judgment in his own case being appeal no. ITA No.2251/Ahd/2015 DATED 30/09/2021 against which no appeal has been filed before High Court and therefore said appellate order dated 30/09/2021 has become final and binding therefore NFAC has ought to have given

THE VISNAGAR NAGRIK SAHAKARI BANK LTD.,MEHSANA vs. THE ACIT, CIRCLE-GANDHINAGAR (PREVIOUSLY DCIT, PATAN CIRCLE, PATAN), GANDHINAGAR

In the result, the appeals filed by the assessee are allowed for statistical purposes

Bench: Shri Sanjay Garg & Shri Makarand V. Mahadeokarआयकर अपील सं /Ita Nos.738, 1414 & 1415/Ahd/2025 िनधा"रण वष" /Assessment Years : (2013-14, 2014-15 & 2015-16) The Visnagar Nagarik Sahakari The Assistant Commissioner Bank Ltd.,(Under Liquidation) बनाम Of Income Tax, / Market Yard, Circle Gandhinagar. V/S. Visnagar, (Previously Dcit, Mehsana-384315, Patan Circle, Patan) "थायी लेखा सं./Pan: Aaaft8764C अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri A P Nanavaty, Ar Revenue By : Shri Rignesh Das, Cit-Dr सुनवाई की तारीख/Date Of Hearing : 19/08/2025 घोषणा की तारीख /Date Of Pronouncement: 26/08/2025 आदेश/O R D E R Per Makarand V. Mahadeokar, Am: ] ] These Three Appeals By The Assessee Are Directed Against The Separate Orders Of The Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre, Delhi [Hereinafter Referred To As “The Cit(A)”], All Passed Under Section 250 Of The Income-Tax Act, 1961 [Hereinafter Referred To As “The Act”], Arising From The Assessments Framed By The Assistant / Deputy Commissioner Of Income-Tax, Circle, Patan [Hereinafter Referred To As “The Assessing Officer Or Ao”] Under Section 143(3) Of The Act.

delay in filing appeal before NFAC may be condoned. 4. Ld. NFAC has failed to appreciate that appellant has judgment in his own case being appeal no. ITA No.2251/Ahd/2015 DATED 30/09/2021 against which no appeal has been filed before High Court and therefore said appellate order dated 30/09/2021 has become final and binding therefore NFAC has ought to have given

SHIKSHA FOUNDATION,AHMEDABAD vs. THE ITO, WARD-2 (EXEMP), AHMEDABAD

In the result, the appeal of the assessee is allowed

Bench: Ms. Annapurna Gupta (Accountant Member), Shri Siddhartha Nautiyal (Judicial Member)

condonation of delay in filing Form No 10B for Assessment year 2018-19. In that case the assessee was a charitable institution registered under section 12AA, claimed exemption