SHREE NITYANANDSWAMI EDUCATION TRUST,DHARMAJ TARAPUR ROAD vs. ASSISTANT COMMISSIONER OF INCOME TAX, AHMEDBAD

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

Bench: The Due Date Of Filing Of The Return Of Income. The Return Was Processed U/S. 143(1) Dated 28-02-2016 Denying Exemption U/S 11 & Demanding Tax Of Rs.53,66,637/- & Interest Of Rs.16,47,546/-.

rectification application u/s 154 of the act for allowing exemption u/s 11 and 12 of the act r.w.s 12A of the act on ground of there was no delay condoned

THE SALESTAX EMPLOYEES CO.OP. CREDIT SOCIETY LIMITED,AHMEDABAD vs. THE ACIT, CIRCLE-1(3), AHMEDABAD

In the result, appeal of the assessee in ITA no

Bench: Income Tax Appellate Tribunal, Ahmedabad Bench, Ahmedabad , Which Has Arisen From The Appellate Order Dated 16-10-2023 In Din

rectification application u/s 154. Under these facts and circumstances, I am of the considered view that the assessee has shown reasonable and sufficient cause in filing this appeal belatedly with ITAT beyond the time stipulated u/s 253(3), and delay needs to be condoned

BIREN DHIRAJLAL SHAH,GANDHINAGAR vs. THE ITO,WARD-1, GANDHINAGAR

In the result the appeal filed by the assessee in ITA No

Bench: DR. BRR Kumar, Vice President\nAnd Shri T. R. Senthil Kumar, Judicial Member\nITA No: 194/Ahd/2021 &\nITA No: 190/Ahd/2024\nAssessment Year: 2008-09\nBiren Dhirajlal Shah\nPlot No. 441-1, Sector-22\nNr. Police Chowkey,\nGandhinagar-382021\nPAN: ACSPS5653F\n(Appellant)\nIncome Tax Officer,\nWard-1,\nVs Gandhinagar\n(Respondent)\nAssessee Represented: Shri Chetan Agarwal, A.R. &\nMs. Krupa Panchal, CA\nRevenue Represented:\nShri Alpesh Parmar, Sr. D.R.\nDate of hearing\n: 19-03-2025\nDate of

154 Taxman 33 has\nheld as under:\nIt is equally well-settled that where a cause is consciously abandoned (as\nin the present case) the party seeking condonation has to show by cogent\nevidence sufficient cause in support of its claim of condonation. The onus\nis greater. One of the propositions of settled legal position is to ensure\nthat

BIREN DHIRAJLAL SHAH,GANDHINAGAR vs. CIT(A), GANDHINAGAR

In the result the appeal filed by the assessee in ITA No

Bench: DR. BRR Kumar, Vice President\nAnd Shri T. R. Senthil Kumar, Judicial Member\nITA No: 194/Ahd/2021 &\nITA No: 190/Ahd/2024\nAssessment Year: 2008-09\nBiren Dhirajlal Shah\nPlot No. 441-1, Sector-22\nNr. Police Chowkey,\nGandhinagar-382021\nPAN: ACSPS5653F\n(Appellant)\nAssessee Represented: Shri Chetan Agarwal, A.R. &\nMs. Krupa Panchal, CA\nRevenue Represented:\nDate of hearing\nDate of pronouncement\nShri Alpesh Parmar, Sr. D.R.\n: 19-03-2025\n: 03-04-2025\nIncome Tax Officer,\nWard-1,\nV

154 Taxman 33 has\nheld as under:\nIt is equally well-settled that where a cause is consciously abandoned (as\nin the present case) the party seeking condonation has to show by cogent\nevidence sufficient cause in support of its claim of condonation. The onus\nis greater. One of the propositions of settled legal position is to ensure\nthat

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

The appeal of the assessee is allowed

Bench: Shri Siddhartha Nautiyal & Shri Makarand V. Mahadeokar

rectification order under Section 154 of the Act, the delay in filing Form 10B had not been condoned by Ld. CIT(Exemptions), there was no mistake apparent in the order passed by the Assessing Officer or CPC. While passing the order, Ld. CIT(A) made the following observations: “6. On perusal of the facts and grounds of the case, order

PARANTAP CHARITABLE TRUST,VADODARA vs. THE ITO, WARD- EXEMPTION, VADODARA

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

Bench: Smt. Annapurna Guptaआयकर अपील सं./I.T.A. No. 1697/Ahd/2025 (िनधा"रण वष" / Assessment Year : 2017-18) बनाम Parantap Charitable Trust Income Tax Officer 421, Vraj Siddhi Tower, Ward – Exemption, / Khanderao Market Char Vadodara Vs. Rasta, Rajmahal Road, Vadodara - 390001 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aactp0976E (Appellant) .. (Respondent) अपीलाथ" ओर से /Appellant By : Shri Rushin Patel, Ar ""यथ" क" ओर से/Respondent By : Smt. Mamta Singh, Sr. Dr 07/01/2026 Date Of Hearing Date Of Pronouncement 08/01/2026 O R D E R The Present Appeal Has Been Filed By The Assessee Against The Order Of The Ld. Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Hereinafter Referred To As “Nfac”), Delhi (Hereinafter Referred To As “Cit(A)”) Dated 15.06.2024 Passed Under Section 250 Of The Income Tax Act, 1961 (Hereinafter Referred To As The “Act”) & Relates To Assessment Year (A.Y.) 2017-18. 2. The Grounds Of Appeal Raised By The Assessee Are As Under:

rectification order u/s 154. hereafter 15.06.2024 CIT(A) partly allowed the appeal with Pg-5 & specific direction to verify whether delay in 6/Para- filing Form 10B stands condoned

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

u/s 154 of the Act for rejecting application of section 11 and 12 of the Act on ground of Form 10B filed beyond due date is not correct as CBDT has already condone the delay as per Para 4(i) of Circular 10/2019 dt. 22.05.2019. So it is requested to issue the order to jurisdictional officer to accept rectification

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

condonation of the delay in\nfiling Form 10B which has been accepted and accordingly the Ld.\nCIT(Exemption), Ahmedabad vide letter No. CIT(E) / ABD / 119(2)(b) /\nASHET/2022-23 dated 27/06/2022 passed an order u/s 119(2)(b) of the Act\ncondoning the aforesaid delay. Since, the instant appeal has been preferred by\nthe appellant against the 154 order

STRATEGIC INFOSYSTEMS PVT. LTD.,AHMEDABAD vs. THE DCIT, CPC, BANGALORE

In the result, the appeal of the assessee is allowed

154 order on 11-07-2020 without considering rectification request. Thereafter, the assessee filed an application with CPC, Bangalore on 04-08- 2020 and till date no reply has been received from CPC. Since the assessee was waiting for the reply from CPC, this caused delay in filing appeal against the CIT (Appeals) order. The assessee has submitted that

SHREE HARSANIJI PUBLIC CHARITABLE TRUST,MEHSANA vs. THE ITO (EXEMPTION), PALANPUR

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

Bench: Smt.Annapurna Gupta & T.R. Senthil Kumarassessment Year : 2015-16 Shree Harsaniji Public Charitable Trust Ito (Exemption) 32, Shiv Society Part-2 Vs Palanpur. Nr.B.K. Cinema Mehsana 384 002. Pan : Aaats 7750 B.

u/s 154. For the above stated reasons rejecting the rectification request of the appellant is upheld. 7 7. In result, the appeal of the assessee is dismissed.” 6. The ld.counsel for the assessee submitted that by way of intimation under section 143(1), CPC denied the claim of deduction under section 11(2) and raised a tax demand. When rectification

SH. BHAVESHKUMAR GANSHYAM PATEL,VADODARA, GUJARAT vs. INCOME TAX OFFICER WARD 1(2)(1), VADODARA, VADODARA, GUJARAT

In the result, the appeal is allowed for statistical purposes

Bench: Ms.Suchitra R. Kamble & Shri Makarand V.Mahadeokarasstt.Year : 2015-16 Shri Bhaveshkumar Ganshyam Patel Ito, Ward-1(2)(1) 446 Patel Faliya Vs. Vadodara. Moti Khadaki, Tb Sanatorium So Vadodara, Gujarat. Pan : Aunpp 1026 C (Applicant) (Responent) : Assessee By Ms.Nikhita Bhamblani, Ca & Shri Virat Bhavsar, Ar : Ms.Urvashi Mandhan, Sr.Dr. Revenue By सुनवाई क" तारीख/Date Of Hearing : 16/06/2025 घोषणा क" तारीख /Date Of Pronouncement: /06/2025 आदेश आदेश/O R D E R आदेश आदेश

rectification order u/s 154 on 12.01.2022 wherein the FMV was determined at Rs.12,87,400/- (assessee’s 1/3rd share), and consequential long-term capital gain was recomputed at Rs.1,26,76,643/-, resulting in net additional income of Rs.37,40,058/-. However, penalty was levied by the AO on the originally assessed addition of Rs. 1,60,01,434/-, determining

SHRI PINAKIN KUMARPAL SHAH,,VADODARA vs. THE DY. CIT, CIRCLE-2(1)2,, VADODARA

In the result, appeals of the assessees are dismissed

Bench: Shri Rajpal Yadavआयकर अपील सं./ Ita No. 2083 & 2084/Ahd/2017 "नधा"रण वष"/Assessment Year: 2009-10 Shri Manish Kumarpal Shah Dcit, Cir.2(1)(2) Prakash Chemicals Agencies Vs Baroda. Mahajan Lane Raopura, Vadodra 390 002. आयकर अपील सं./ Ita No. 2085 & 2086/Ahd/2017 "नधा"रण वष"/Assessment Year: 2009-10 Shri Dilip Kumarpal Shah Dcit, Cir.2(1)(2) C/O. Trans Indiana Mfg.Co. Vs Baroda. Prakash Chemicals Agencies Mahajan Lane Raopura, Vadodra.

u/s 50C. However your Honour we disagree with the said addition. This addition was made in respect of other co-owners of the concerned property. However we were in respect of the valuation report from the DVO in case of other co-owners, thereby the appellate order was being awaited. On account of this reason, there was a delay

SHRI MANISH KUMARPAL SHAH,,VADODARA vs. THE DY. CIT, CIRCLE-2(1)2,, VADODARA

In the result, appeals of the assessees are dismissed

Bench: Shri Rajpal Yadavआयकर अपील सं./ Ita No. 2083 & 2084/Ahd/2017 "नधा"रण वष"/Assessment Year: 2009-10 Shri Manish Kumarpal Shah Dcit, Cir.2(1)(2) Prakash Chemicals Agencies Vs Baroda. Mahajan Lane Raopura, Vadodra 390 002. आयकर अपील सं./ Ita No. 2085 & 2086/Ahd/2017 "नधा"रण वष"/Assessment Year: 2009-10 Shri Dilip Kumarpal Shah Dcit, Cir.2(1)(2) C/O. Trans Indiana Mfg.Co. Vs Baroda. Prakash Chemicals Agencies Mahajan Lane Raopura, Vadodra.

u/s 50C. However your Honour we disagree with the said addition. This addition was made in respect of other co-owners of the concerned property. However we were in respect of the valuation report from the DVO in case of other co-owners, thereby the appellate order was being awaited. On account of this reason, there was a delay

SHRI PINAKIN KUMARPAL SHAH,,VADODARA vs. THE DY. CIT, CIRCLE-2(1)2,, VADODARA

In the result, appeals of the assessees are dismissed

Bench: Shri Rajpal Yadavआयकर अपील सं./ Ita No. 2083 & 2084/Ahd/2017 "नधा"रण वष"/Assessment Year: 2009-10 Shri Manish Kumarpal Shah Dcit, Cir.2(1)(2) Prakash Chemicals Agencies Vs Baroda. Mahajan Lane Raopura, Vadodra 390 002. आयकर अपील सं./ Ita No. 2085 & 2086/Ahd/2017 "नधा"रण वष"/Assessment Year: 2009-10 Shri Dilip Kumarpal Shah Dcit, Cir.2(1)(2) C/O. Trans Indiana Mfg.Co. Vs Baroda. Prakash Chemicals Agencies Mahajan Lane Raopura, Vadodra.

u/s 50C. However your Honour we disagree with the said addition. This addition was made in respect of other co-owners of the concerned property. However we were in respect of the valuation report from the DVO in case of other co-owners, thereby the appellate order was being awaited. On account of this reason, there was a delay

SHRI DILIP KUMARPAL SHAH,,VADODARA vs. THE DY. CIT, CIRCLE-2(1)2,, VADODARA

In the result, appeals of the assessees are dismissed

Bench: Shri Rajpal Yadavआयकर अपील सं./ Ita No. 2083 & 2084/Ahd/2017 "नधा"रण वष"/Assessment Year: 2009-10 Shri Manish Kumarpal Shah Dcit, Cir.2(1)(2) Prakash Chemicals Agencies Vs Baroda. Mahajan Lane Raopura, Vadodra 390 002. आयकर अपील सं./ Ita No. 2085 & 2086/Ahd/2017 "नधा"रण वष"/Assessment Year: 2009-10 Shri Dilip Kumarpal Shah Dcit, Cir.2(1)(2) C/O. Trans Indiana Mfg.Co. Vs Baroda. Prakash Chemicals Agencies Mahajan Lane Raopura, Vadodra.

u/s 50C. However your Honour we disagree with the said addition. This addition was made in respect of other co-owners of the concerned property. However we were in respect of the valuation report from the DVO in case of other co-owners, thereby the appellate order was being awaited. On account of this reason, there was a delay

SHRI DILIP KUMARPAL SHAH,,VADODARA vs. THE DY. CIT, CIRCLE-2(1)2,, VADODARA

In the result, appeals of the assessees are dismissed

Bench: Shri Rajpal Yadavआयकर अपील सं./ Ita No. 2083 & 2084/Ahd/2017 "नधा"रण वष"/Assessment Year: 2009-10 Shri Manish Kumarpal Shah Dcit, Cir.2(1)(2) Prakash Chemicals Agencies Vs Baroda. Mahajan Lane Raopura, Vadodra 390 002. आयकर अपील सं./ Ita No. 2085 & 2086/Ahd/2017 "नधा"रण वष"/Assessment Year: 2009-10 Shri Dilip Kumarpal Shah Dcit, Cir.2(1)(2) C/O. Trans Indiana Mfg.Co. Vs Baroda. Prakash Chemicals Agencies Mahajan Lane Raopura, Vadodra.

u/s 50C. However your Honour we disagree with the said addition. This addition was made in respect of other co-owners of the concerned property. However we were in respect of the valuation report from the DVO in case of other co-owners, thereby the appellate order was being awaited. On account of this reason, there was a delay

CHAMANLAL SHANTABEN PAREKH & ROHINI SUKETU PAREKH PUBLIC CHARITABLE TRUST,AHMEDABAD vs. THE ITO, WARD-(1) (EXEMPTION), AHMEDABAD

In the result, both the appeals of the assessee are allowed for statistical purpose

Bench: Smt.Annapurna Gupta

u/s 154 of the Act seeking rectification of the adjustment made therein. The same, he stated, was filed immediately on receipt of the intimation made under section 143(1) of the Act which was made on 15.11.2014 and the rectification application was filed by the assessee on 29.12.2014. He contended that till date the rectification application had not been dealt

BHAGWANDAS KANTILAL DESAI,AHMEDABAD vs. ACIT, CPC, BANGLORE

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

Bench: Smt. Annapurna Gupta, Accountant Memebr & Shri Mahavir Prasad, Judicial Memebr

154 of the Income Tax Act, 1961 (the Act) concerning AY. 2009-10. 2. The ground of appeal raised by assessee reads as under: “1. The learned CIT(A) has erred in not granting the condonation of delay in as much as there is a mistake apparent from record and is reasonable cause for not filing the appeal in time