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92 results for “condonation of delay”+ Section 108clear

Sorted by relevance

Chennai178Mumbai170Karnataka122Delhi100Kolkata100Ahmedabad92Bangalore65Jaipur49Pune49Hyderabad48Calcutta38Chandigarh37Cuttack25Rajkot25Nagpur23Indore21Guwahati16Surat14Lucknow11Agra11Patna10Cochin9Raipur6SC5Jodhpur5Amritsar4Punjab & Haryana3Visakhapatnam2Jabalpur2Telangana2Orissa1Dehradun1Andhra Pradesh1A.K. SIKRI ROHINTON FALI NARIMAN1Varanasi1Rajasthan1

Key Topics

Section 1150Section 13243Section 143(1)27Addition to Income24Disallowance20Section 10(108)18Exemption18Deduction16Section 250

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

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

ITA 248/AHD/2025[2022-23]Status: DisposedITAT Ahmedabad22 Dec 2025AY 2022-23

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

For Appellant: Shri Sanjay R Shah, CAFor Respondent: Shri R. P. Rastogi, CIT-DR
Section 11Section 139(1)Section 139(5)Section 143Section 143(1)Section 143(1)(a)

delay in filing Form No. 10B due to inadvertent or bona fide reasons deserves to be condoned under section 119(2)(b) of the Act. Similar principles have been reiterated in Brahmchari Wadi Trust v. Commissioner of Income-tax (Exemption) [2025] 173 taxmann.com 54 (Gujarat) and Shri 108

Showing 1–20 of 92 · Page 1 of 5

14
Section 12A13
Section 40A(9)12
Section 143(3)11

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

ITA 1684/AHD/2025[2024-25]Status: DisposedITAT Ahmedabad27 Mar 2026AY 2024-25

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.

Section 11Section 11(1)(a)Section 12ASection 139(1)Section 143(1)

delay in filing Form No. 10B due to inadvertent or bona fide reasons deserves to be condoned under section 119(2)(b) of the Act. Similar principles have been reiterated in Brahmchari Wadi Trust v. Commissioner of Income-tax (Exemption) [2025] 173 taxmann.com 54 (Gujarat) and Shri 108

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

In the result, the appeal of the assessee is allowed

ITA 441/AHD/2024[2018-19]Status: DisposedITAT Ahmedabad14 Jun 2024AY 2018-19

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

For Appellant: Shri Divyang Shah, A.RFor Respondent: Shri Santosh Kumar, Sr. D.R
Section 11Section 119Section 12ASection 143(1)Section 143(1)(a)Section 250

section 119(2)(b) to condone delay in filing Form 10B. Thus, Commissioner (Appeals) dismissed assessee's appeal holding that assessee had remedy before jurisdictional Commissioner Pr Commissioner/Director of Income-tax for condoning delay in fling Form 108

LALITADEVI N. TIBREWALA,,AHMEDABAD vs. THE PR. CIT, , AHMEDABAD

In the result, the appeal of the assessee is dismissed as infructuous

ITA 318/AHD/2018[2012-13]Status: DisposedITAT Ahmedabad31 May 2022AY 2012-13

Bench: Shri Waseem Ahmed & Ms. Madhumita Royआयकर अपील सं./Ita No. 318/Ahd/2018 िनधा"रण वष"/Asstt. Year: 2012-2013 Lalitadevi N. Tibrewala, Pr. Commissioner Of 6, Professor Colony, Vs. Income Tax, Nr. Vijay Cross Roads, Ahmedabad-5 Navrangpura, Ahmedabad-380009. Pan: Aappt0073M

For Appellant: Shri Deepak R. Shah, A.RFor Respondent: Shri A.P. Singh, CIT, D.R with Shri V.K. Singh, Sr. D.R
Section 263Section 54

condone the delay of 262 days in filing the appeal and proceed to hear the appeal on merit for the adjudication. 4. The only issue raised by the assessee is that the learned Principal CIT erred in holding the assessment framed by the AO under section 143(3) of the Act as erroneous insofar prejudicial to the interest of revenue

BABUBHAI PUNMAJI GEHLOT,AHMEDABAD vs. THE ITO, WARD-5(3)(3), AHMEDABAD

The appeals of the assessee are allowed for statistical purposes

ITA 1033/AHD/2019[2007-08]Status: DisposedITAT Ahmedabad23 Aug 2024AY 2007-08

Bench: Shri Ramit Kochar & Shri Siddhartha Nautiyal

For Appellant: Shri Nimesh Vayawala, A.RFor Respondent: Shri Ashok Kumar Suthar, Sr. DR
Section 143(3)Section 271(1)Section 271(1)(C)Section 271(1)(c)Section 44A

108, Emergency, Nava Naroda, Ahmedabad Ahmedabad-382330 [PAN No.ABMPG4411A] (Appellant) .. (Respondent) Appellant by : Shri Nimesh Vayawala, A.R. Respondent by: Shri Ashok Kumar Suthar, Sr. DR Date of Hearing 13.08.2024 Date of Pronouncement 23.08.2024 O R D E R PER SIDDHARTHA NAUTIYAL - JUDICIAL MEMBER: These are appeals filed by the Assessee against the order passed by the Ld. Commissioner of Income

BABUBHAI PUNMAJI GEHLOT,AHMEDABAD vs. THE ITO, WARD-5(3)(3), AHMEDABAD

The appeals of the assessee are allowed for statistical purposes

ITA 1034/AHD/2019[2007-08]Status: DisposedITAT Ahmedabad23 Aug 2024AY 2007-08

Bench: Shri Ramit Kochar & Shri Siddhartha Nautiyal

For Appellant: Shri Nimesh Vayawala, A.RFor Respondent: Shri Ashok Kumar Suthar, Sr. DR
Section 143(3)Section 271(1)Section 271(1)(C)Section 271(1)(c)Section 44A

108, Emergency, Nava Naroda, Ahmedabad Ahmedabad-382330 [PAN No.ABMPG4411A] (Appellant) .. (Respondent) Appellant by : Shri Nimesh Vayawala, A.R. Respondent by: Shri Ashok Kumar Suthar, Sr. DR Date of Hearing 13.08.2024 Date of Pronouncement 23.08.2024 O R D E R PER SIDDHARTHA NAUTIYAL - JUDICIAL MEMBER: These are appeals filed by the Assessee against the order passed by the Ld. Commissioner of Income

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

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

ITA 1697/AHD/2025[2017-18]Status: DisposedITAT Ahmedabad08 Jan 2026AY 2017-18

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:

For Appellant: Shri Rushin Patel, ARFor Respondent: Smt. Mamta Singh, Sr. DR
Section 11Section 139Section 139(4)Section 143(1)Section 154Section 250

Section 250 of the Income Tax Act, 1961 (hereinafter referred to as the “Act”) and relates to Assessment Year (A.Y.) 2017-18. 2. The grounds of appeal raised by the assessee are as under: “1. The ld. CIT(Appeals) has erred in law and on facts of the case, in confining the direction Circular No.10/2019 in taking cognizance of Form

SUMAN NANDLAL RAVAL,GANDHINAGAR vs. THE ITO, WARD 1, GANDHINAGAR, GANDHINAGAR

In the result, both the appeals of the assessee are allowed

ITA 2389/AHD/2025[2020-21]Status: DisposedITAT Ahmedabad18 Feb 2026AY 2020-21

Bench: Dr. B.R.R. Kumar, Vice-Ms Suchitra Kamble

For Appellant: Shri Vipul Gohil, ARFor Respondent: Shri Veerabadram Vislavath, Sr. DR
Section 10Section 10(108)Section 143(1)Section 249(3)Section 250

condone the delay in filing the appeal without appreciating that the delay occurred solely due to the Appellants bonafide ignorance regarding the availability of exemption under Section 10(108

SUMAN NANDLAL RAVAL,GANDHINAGAR vs. THE ITO, WARD 1, GANDHINAGAR, GANDHINAGAR

In the result, both the appeals of the assessee are allowed

ITA 2390/AHD/2025[2021-22]Status: DisposedITAT Ahmedabad18 Feb 2026AY 2021-22

Bench: Dr. B.R.R. Kumar, Vice-Ms Suchitra Kamble

For Appellant: Shri Vipul Gohil, ARFor Respondent: Shri Veerabadram Vislavath, Sr. DR
Section 10Section 10(108)Section 143(1)Section 249(3)Section 250

condone the delay in filing the appeal without appreciating that the delay occurred solely due to the Appellants bonafide ignorance regarding the availability of exemption under Section 10(108

ZYDUS LIFESCIENCES LIMITED (FORMERLY KNOWN AS CADILA HEALTHCARE LTD.),AHMEDABAD vs. THE DCIT, CIRCLE-1(1)(1), AHMEDABAD

In the result, appeal preferred by the assessee is allowed

ITA 162/AHD/2021[2016-17]Status: DisposedITAT Ahmedabad30 May 2024AY 2016-17

Bench: Shri Waseem Ahmed & Ms. Madhumita Royआयकर अपील सं./I.T.A. No. 162/Ahd/2021 ("नधा"रण वष" / Assessment Years : 2016-17)

Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 144BSection 144C(13)Section 153Section 92BSection 92C

condone delay petitions. Since the Division Bench of this Court has already considered the very same issue, that has been raised in this writ petition, the benefit granted to those petitioners must also enure to the benefit of this writ petitioner also. Accordingly, the impugned order dated 01.11.2019 is hereby quashed on the ground that the same is barred

SHRI BHUPENDRAKUMAR JIVANLAL SHAH,,KADI vs. THE INCOME TAX OFFICER, WARD-5,, KADI

In the result, the appeal of the assessee is dismissed

ITA 1251/AHD/2017[2011-12]Status: DisposedITAT Ahmedabad29 Jul 2019AY 2011-12

Bench: Shri Pradip Kumar Kedia & Shri Mahavir Prasadआयकर अपील सं./I.T.A. No. 1251/Ahd/2017 ("नधा"रण वष" / Assessment Year : 2011-12)

For Appellant: Shri M. K. Patel, A.R
Section 144Section 253(5)

108, 1st Holi Chakla, Kadi - 382715 Floor, Ishwar Heritage, Opp. APMC Market, Nr. Town Hall, Kadi - 382715 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : BYJPS0253D .. (अपीलाथ" /Appellant) (""यथ" / Respondent) अपीलाथ" ओर से /Appellant by : Shri M. K. Patel, A.R. ""यथ" क" ओर से / Shri Mudit Nagpal, Sr.D.R. Respondent by : सुनवाई क" तार"ख / Date of 26/07/2019 Hearing घोषणा क" तार

INDIAN REDCROSS SOCIETY ANAND DISTRICT BRANCH,ANAND vs. THE INCOME TAX OFFICER, WARD-EXEMPTION, VADODARA

In the result, the appeal of the assessee is allowed

ITA 697/AHD/2024[2017-18]Status: DisposedITAT Ahmedabad23 Oct 2024AY 2017-18

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

For Appellant: Ms. Kaushani Shah, A.RFor Respondent: Shri Sanjay Kumar, Sr. D.R
Section 11Section 119(2)(b)Section 12A

108 Parshwanath Bhakti Vihar Jain Trust 166 taxmann.com 732 (Gujarat), Indian Redcross Society Anand District Branch vs. ITO Asst.Year –2017-18 - 3– wherein the Assessee, a public charitable trust, was registered under section 12A of the Act. The assessee Trust had claimed exemption under section 11 of the Act. The Assessing Officer rejected exemption claimed on ground that assessee

CHHAGANLAL BHIMABHAI DANGODARA,BHAVNAGAR vs. THE ITO, WARD-1(2), BHAVNAGAR

In the result, both the appeals of the assessee are allowed…”

ITA 2548/AHD/2025[2021-22]Status: DisposedITAT Ahmedabad17 Mar 2026AY 2021-22

Bench: Ms Suchitra Kamble

For Appellant: Dr. Kumarbhai R Pandya, AdvocateFor Respondent: Smt. Mamta Singh, Sr. DR
Section 10Section 10(108)Section 250

108) of Income Tax Act, 1961. The compensation amount receipts in the hands of assessee as an employee of the BSNL, pursuant to the severance package, titled as BSNL Voluntary Retirement Scheme-2019 announced by the Department of Telecommunications(DoT), Central Government of India under total budgetary allocation approved by the Government is a special privilege/protection package granted

CHHAGANLAL BHIMABHAI DANGODARA,BHAVNAGAR vs. THE ITO, WARD-1(2), BHAVNAGAR

In the result, both the appeals of the assessee are allowed…”

ITA 2547/AHD/2025[2020-21]Status: DisposedITAT Ahmedabad17 Mar 2026AY 2020-21

Bench: Ms Suchitra Kamble

For Appellant: Dr. Kumarbhai R Pandya, AdvocateFor Respondent: Smt. Mamta Singh, Sr. DR
Section 10Section 10(108)Section 250

108) of Income Tax Act, 1961. The compensation amount receipts in the hands of assessee as an employee of the BSNL, pursuant to the severance package, titled as BSNL Voluntary Retirement Scheme-2019 announced by the Department of Telecommunications(DoT), Central Government of India under total budgetary allocation approved by the Government is a special privilege/protection package granted

RAJESHBHAI MOHANBHAI PRAJAPATI,AHMEDABAD vs. THE INCOME TAX OFFICER, WARD-3(3)(5), AHMEDABAD

In the result, both appeals of the assessee are partly allowed for statistical purposes, subject to the levy of costs

ITA 1097/AHD/2024[2016-17]Status: DisposedITAT Ahmedabad11 Dec 2024AY 2016-17

Bench: Ms. Suchitra Kamble & Shri Makarand V. Mahadeokarआयकर अपील सं /Ita Nos.1097/Ahd/2024 & 1098/Ahd/2024 िनधा"रण वष" /Assessment Years : 2016-17 & 2017-18 Respectively Rajeshbhai Mohanbhai Prajapati The Ito बनाम/ D-Ff 108 Pushp Business Ward-3(3)(5) V/S. Campus Ahmedabad Vastral Cross Roads Sp Ring Road, Vastral Ahmedabad – 382 445 (Gujarat) "थायी लेखा सं./Pan:Atspp 0059 P अपीलाथ%/ (Appellant) &' यथ%/ (Respondent) Assessee By : Shri Jignesh Shah, Adv. Revenue By : Shri V. Nandakumar, Cit-Dr सुनवाई की तारीख/Date Of Hearing : 10/12/2024 घोषणा की तारीख /Date Of Pronouncement: 11/12/2024 आदेश/O R D E R Per Makarand V. Mahadeokar, Am:

For Appellant: Shri Jignesh Shah, AdvFor Respondent: Shri V. Nandakumar, CIT-DR
Section 115BSection 142(1)Section 144Section 147Section 148Section 250Section 68

108 Pushp Business Ward-3(3)(5) v/s. Campus Ahmedabad Vastral Cross Roads SP Ring Road, Vastral Ahmedabad – 382 445 (Gujarat) "थायी लेखा सं./PAN:ATSPP 0059 P अपीलाथ%/ (Appellant) &' यथ%/ (Respondent) Assessee by : Shri Jignesh Shah, Adv. Revenue by : Shri V. Nandakumar, CIT-DR सुनवाई की तारीख/Date of Hearing : 10/12/2024 घोषणा की तारीख /Date of Pronouncement: 11/12/2024 आदेश

RAJESHBHAI MOHANBHAI PRAJAPATI,AHMEDABAD vs. THE INCOME TAX OFFICER, WARD-3(3)(5), AHMEDABAD

In the result, both appeals of the assessee are partly allowed for statistical purposes, subject to the levy of costs

ITA 1098/AHD/2024[2017-18]Status: DisposedITAT Ahmedabad11 Dec 2024AY 2017-18

Bench: Ms. Suchitra Kamble & Shri Makarand V. Mahadeokarआयकर अपील सं /Ita Nos.1097/Ahd/2024 & 1098/Ahd/2024 िनधा"रण वष" /Assessment Years : 2016-17 & 2017-18 Respectively Rajeshbhai Mohanbhai Prajapati The Ito बनाम/ D-Ff 108 Pushp Business Ward-3(3)(5) V/S. Campus Ahmedabad Vastral Cross Roads Sp Ring Road, Vastral Ahmedabad – 382 445 (Gujarat) "थायी लेखा सं./Pan:Atspp 0059 P अपीलाथ%/ (Appellant) &' यथ%/ (Respondent) Assessee By : Shri Jignesh Shah, Adv. Revenue By : Shri V. Nandakumar, Cit-Dr सुनवाई की तारीख/Date Of Hearing : 10/12/2024 घोषणा की तारीख /Date Of Pronouncement: 11/12/2024 आदेश/O R D E R Per Makarand V. Mahadeokar, Am:

For Appellant: Shri Jignesh Shah, AdvFor Respondent: Shri V. Nandakumar, CIT-DR
Section 115BSection 142(1)Section 144Section 147Section 148Section 250Section 68

108 Pushp Business Ward-3(3)(5) v/s. Campus Ahmedabad Vastral Cross Roads SP Ring Road, Vastral Ahmedabad – 382 445 (Gujarat) "थायी लेखा सं./PAN:ATSPP 0059 P अपीलाथ%/ (Appellant) &' यथ%/ (Respondent) Assessee by : Shri Jignesh Shah, Adv. Revenue by : Shri V. Nandakumar, CIT-DR सुनवाई की तारीख/Date of Hearing : 10/12/2024 घोषणा की तारीख /Date of Pronouncement: 11/12/2024 आदेश

CHOKSI EXPORTS,,AHMEDABAD vs. THE ACIT, CIRCLE-5(2), AHMEDABAD

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

ITA 1151/AHD/2019[2009-10]Status: DisposedITAT Ahmedabad07 Oct 2022AY 2009-10

Bench: Ms Suchitra Kamble & Shri Waseem Ahmedआयकर अपील सं./Ita No. 1151/Ahd/2019 िनधा"रण वष"/Asstt. Year:2009-2010 M/S. Choksi Exports, A.C.I.T., 604, Vs. Circle-5(2), Satkar Behind Swagat Complex, Ahmedabad C.G. Road, Ahmedabad.

For Appellant: NoneFor Respondent: Shri Purushottam Kumar, Sr.D.R
Section 201(1)Section 234ASection 271(1)(c)Section 40

108 days. The assessee before the Ld. CIT(A) explained the delay in filing the appeal by stating that it has not received the assessment order dated 18/10/2018. According to the assessee, it came to know about the Assessment Order on receiving the demand notice dated 28/10/2019. Thereafter, the assessee preferred the appeal immediately dated 15/03/2019. Thus, the assessee requested

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

The appeal of the assessee is treated as allowed for statistical purposes

ITA 1337/AHD/2025[2018-19]Status: DisposedITAT Ahmedabad18 Sept 2025AY 2018-19

Bench: Shri Sanjay Garg & Shri Narendra Prasad Sinhaआयकर अपील सं /Ita No.1337/Ahd/2025 िनधा"रण वष" /Assessment Year : 2018-19 Gujarat Technological Deputy Commissioner Of बनाम/ University Income Tax Circle-1 V/S. Nr.Vishwakarma Exemptions, Govt.Engg.College Ahmedabad – 380 015 Nr.Visar Three Roads Chandkheda Society Area So Ahmedabad – 382 424 "थायी लेखा सं./Pan: Aaalg 1109 L (अपीलाथ'/ Appellant) (!( यथ'/ Respondent) Assessee By : Ms. Amrin Pathan, Ar Revenue By : Shri Rignesh Das, Cit-Dr सुनवाई की तारीख/Date Of Hearing : 04/09/2025 घोषणा की तारीख /Date Of Pronouncement: 18/09/2025 आदेश/O R D E R Per Sanjay Garg:

For Appellant: Ms. Amrin Pathan, ARFor Respondent: Shri Rignesh Das, CIT-DR
Section 11Section 12A

108 within the prescribed time limit. There is no finding by the CIT(A) that any of the substantive conditions for claiming exemption under section 11 have not been fulfilled. 15. It is also an admitted position that the assessee has subsequently filed the prescribed forms, and that its registration under section 12AA and the genuineness of its activities have

CHITRAKUT FOUNDATION,AHMEDABAD vs. THE CIT(EXEMPTION), AHMEDABAD

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

ITA 503/AHD/2023[NA]Status: DisposedITAT Ahmedabad21 Feb 2024

Bench: Ms Suchitra Kamble & Shri Waseem Ahmedआयकरअपीलसं./Ita No.503/Ahd/2023 धििाधरणवरध/Asstt. Year: Na Chitrakut Foundation, The Commissioner Of 133, Sector 4, Vs. Income Tax (Exemption), Bahuchraji Mandir, Ahmedabad. Near Vivekanand Nagar, Hathijan, Ahmedabad-384245. Pan: Aaeac7533P

For Appellant: Shri M.K Patel, ARFor Respondent: Shri Akhilendra Pratap Yadaw, CIT DR
Section 80GSection 80G(5)

delay is condoned, and we proceed to adjudicate the issue on merit. 5.1 In the present case, the Ld. CIT(E), has rejected the registration application filed by the assesee for approval u/s 80G(5) of the Act, on the reasoning that some of the activities of the trust were religious in nature. Likewise, the assessee has incurred certain expenditure

JAYESHKUMAR TULSIDAS SUTARIA,AHMEDABAD vs. THE ITO, WARD 7(2)(1), AHMEDABAD, AHMEDABAD

In the result, both the appeals of the assessee are allowed

ITA 2388/AHD/2025[2021-22]Status: DisposedITAT Ahmedabad17 Feb 2026AY 2021-22

Bench: Dr. B.R.R. Kumar, Vice-Ms Suchitra Kamble

For Appellant: Shri Vipul Gohil, ARFor Respondent: Shri Veerabadram Vislavath, Sr. DR
Section 10(100)Section 10(108)Section 119(2)(b)Section 143(1)Section 246ASection 250(6)Section 251

Section 10(108) of the Income Tax Act. 1961. The employer had also deducted TDS on the said amount. No exemption was claimed in the original or revised return for the year by the appellant. The CPC, Bengaluru issued an intimation u/s 143(1) for the said year without granting any exemption, and no rectification or appeal was initiated