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

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

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

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)

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 JCIT v. Gujarat Energy Development Agency154 taxmann.com 348 (Ahmedabad - 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

RAJAT RAJENDRAPRASAD RASTOGI,AHMEDABAD vs. THE ITO, WARD-2 (INTL. TAXN.), AHMEDABAD

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

Bench: Dr. Brr Kumar & Ms. Suchitra Kambleassessment Year 2019-20

154 of the Act in which the ground of Foreign Tax Credit u/s 90/90(2) of the IT Act was not given was not allowed. 2. On the facts and circumstances of the appellants case, considering the reasonable cause and legal position, the delay in filing appeal ought to have been condoned and appeal having I.T.A No. 1783/Ahd/2025 Rajat Rajendraprasad

SANAND AGRICULTURAL PRODUCE MARKET COMMITTEE ,AHMEDABAD vs. THE ITO, WARD-2, EXEMPTION, AHMEDABAD

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

Bench: Shri Siddhartha Nautiyal & Shri Makarand V.Mahadeokarasstt.Year : - Sanand Agricultural Produce Market Ito, Ward-2 Committee, Railway Station Road Exemption Main Road, Sanand, Ahmedabad. Vejalpur Pan : Aaals 0127 L. Ahmedabad.

rectification order u/s 154 in view of the appellate order already rendered by the CIT(A), and specifically advised the assessee to approach the Hon’ble ITAT for relief. 2.3 The assessee has contended that since it was bona fide pursuing the above remedies, the appeal before the Tribunal could not be filed in time. The delay, therefore, was neither

PINKAL SURESHKUMAR KOTHARI,AHMEDABAD vs. THE ITO, WARD-5(2)(1), AHMEDABAD

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

Bench: Smt. Annapurna Guptaआयकर अपील सं./I.T.A. No. 1303/Ahd/2025 (िनधा"रण वष" / Assessment Year : 2017-18) बनाम/ Pinkal Sureshkumar Income Tax Officer Kothari Ward-5(2)(1), Vs. 4, Nemrajul Flat, Ahmedabad Navavikas Gruh Road, Vasna, Ahmedabad, Gujarat – 380007 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Amlpk3944L (Appellant) .. (Respondent) अपीलाथ" ओर से /Appellant By : Shri Parth Mehta, A.R. ""यथ" क" ओर से/Respondent By : Shri Nitin Kulkarni, Sr. Dr

condonation of delay stating as under: ITA No.1303/Ahd/2025 [Pinkal Sureshkumar Kothari vs. ITO] A.Y. 2017-18 - 2 – “1. Appellant Assessee is a Salaried Individual who has filed his Income Tax Return for the year under consideration on 30th March, 2018 vide Acknowledgement Number: 556849120300318 declaring gross total income of Rs. 9,09,414/- Appellant's case was selected for Limited

THE ITO (EXEMPTION), WARD- 2, AHMEDABAD vs. SHREE UMIYA EDUCATION TRUST, AHMEDABAD

In the result, the appeal filed by the Revenue is dismissed

Bench: Smt. Annapurna Gupta (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

delay of three days in filing the appeal is hereby condoned. 3. Brief facts of the case is that the assessee is an educational institution registered u/s. 12AA enjoying exemption u/s. 11 of the Act. For the Asst. Year 2015-16, assessee filed its original Return of Income on 29-09-2015 along with Audit Report in Form 10B claiming

VIJAY INDUBHAI SHETH,SATELLITE vs. INCOME TAX OFFICER WARD 3(3)(5), VEJALPUR

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

Bench: Smt. Annapurna Gupta (Accountant Member), Shri T. R. Senthil Kumar (Judicial Member)

condone the delay of 782 days in filing the appeal as against the Rectification order passed under section 154 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) relating to the Assessment Year 2021-22. I.T.A No. 780/Ahd/2025 A.Y. 2021-22 Page No 2 Vijay Indubhai Sheth. vs. ITO 2. Brief facts of the case is that

BADRINATH SHREENIVAS,BANGALORE, KARNATAKA vs. THE INCOME TAX OFFICER, WARD-1(2)(3), VADODARA

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

Bench: Ms. Suchitra Kamble & Shri Makarand V. Mahadeokarआयकर अपील सं /Ita No.1055/Ahd/2024 िनधा"रण वष" /Assessment Year : 2011-12 Badrinath Shreenivas The Ito बनाम/ 605/A, 80 Feet Double Road Ward-1(2)(3) V/S. Rmv Club Vadodara – 390 015 Rmv Extension Ii Stage S.O. Bangalore North, Bangalore 15-Karnataka, 91-India Karnataka – 560 094 (Karnataka) "थायी लेखा सं./Pan: Adpps 0435 H अपीलाथ%/ (Appellant) &' यथ%/ (Respondent) Assessee By : Shri Veeresh Budati, Ar Revenue By : Shri Nitin Vishnu Kulkarni, Sr.Dr सुनवाई की तारीख/Date Of Hearing : 11/12/2024 घोषणा की तारीख /Date Of Pronouncement: 13/12/2024 आदेश/O R D E R Per Makarand V. Mahadeokar, Am:

condone the said delay and proceed to adjudicate the appeal. 4. The brief facts of the case are that the assessee did not file his return of income for AY 2011-12. The AO was in possession of information that during the year under consideration, the assessee has made time deposits with Indian Bank to the tune of Rs.9

GUJARAT TECHNOLOGICAL UNIVERSITY,AHMEDABAD, VADODARA. vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-1 EXEMPTIONS, AHMEDABAD, GUJARAT.

In the result, the appeal of the assessee is allowed

Bench: Ms Suchitra Kamble & Shri Makarand V. Mahadeokarआयकर अपील सं /Ita No.1187/Ahd/2025 िनधा"रण वष" /Assessment Year : 2019-10 Gujarat Technological University, The Dcit, Nr. Vishwakarma Govt. Engg. College, बनाम/ Circle-1, V/S. Near Visar Three Roads, Exemptions, Chandkheda Society Area S.O, Ahmedabad Gandhinagar, Ahmedabad-382424. (Gujarat) "थायी लेखा सं./Pan: Aaalg1109L अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Ms. Amrin Pathan, Ar Revenue By : Shri Rignesh Das, Sr-Dr सुनवाई की तारीख/Date Of Hearing : 14/08/2025 घोषणा की तारीख /Date Of Pronouncement: 19/08/2025 आदेश/O R D E R Per Makarand V. Mahadeokar, Am: ] ] This Appeal By The Assessee Is Directed Against The Order Of The Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi [Hereinafter Referred To As “The Cit(A)”] Dated 14.03.2025, For The Assessment Year (A.Y.) 2019–20, Arising Out Of The Rectification Order Passed By The Centralized Processing Centre (Cpc), Bengaluru, Under

rectification order passed by the learned Deputy Director of Income Tax, CPC, Bengaluru (“the AO”) u/s 154 of the Income-tax Act, 1961 (“the Act”), which is erroneous, invalid, and unsustainable in law. 2. The learned CIT(A) erred in fact and in law in denying the exemption u/s 11 of the Act amounting