JT.CIT(E),CIRCLE -2 AHMEDABAD, AHMEDABAD vs. VADODARA URBAN DEVELOPMENT AUTHORITY , VADODARA

In the result, the appeal of the Department is dismissed

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

delay condonation applications under Section 119(2) of the Act where delay is upto 365 days. 7.2 More recently, by way of similar

JT.CIT(E), CIRCLE-2 AHMEDABAD, AHMEDABAD vs. VADODARA URBAN DEVELOPMENT AUTHORITY , VADODARA

In the result, the appeal of the Department is dismissed

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

delay condonation applications under Section 119(2) of the Act where delay is upto 365 days. 7.2 More recently, by way of similar

VADODARA URBAN DEVELOPMENT AUTHORITY,VADODARA vs. THE ACIT, CIRCLE-2 (EXEMP), AHMEDABAD

In the result, the appeal of the Department is dismissed

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

delay condonation applications under Section 119(2) of the Act where delay is upto 365 days. 7.2 More recently, by way of similar

VADODARA URBAN DEVELOPMENT AUTHORITY,VADODARA vs. THE ACIT, CIRCLE-2 (EXEMP), AHMEDABAD

In the result, the appeal of the Department is dismissed

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

delay condonation applications under Section 119(2) of the Act where delay is upto 365 days. 7.2 More recently, by way of similar

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

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

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

condonation of delay in filing Form No. 10B under section 119(2)(b) of the Act. Accordingly, the CIT(Appeals

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.

section 119(2)(b) for condonation of delay in filing Form 10B. However, said application was rejected. The Hon'ble High

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.

2) of the Act. The assessee also pleaded that filing of Form No.10 along with return of income became mandatory w.e.f. 1.4.2016 i.e. for the Asst.Year 2016-17 whereas the assessment year involved herein is A.Y.2015-16. The delay in filing Form No.10 may be condoned under section 119

ASSOCIATION OF INDIA PANELBOARD MANUFACTURER,AHMEDABAD vs. THE DCIT CPC , BENGLURU

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

delay in filing Form 10B before concerned PCIT/CIT/DIT as provided u/s. 119(2)(b) of the Act. 6.1. There is recent Circular No. 7/2018 dated 20.12.2018 passed by the CBDT which reads as follows: SECTION 119 OF THE INCOME-TAX ACT, 1961 - CONDONATION

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

119(2)(b) of the Act, condoning the delay in filing of Form 10B. Such grant of approval condoning the delay in filing Form 10B was also submitted by the assessee trust before Ld. CIT(A) during the course of hearing before him. However, Ld. CIT(A) upheld the denial of exemption under Section

JANKI WIND FARM DEVELOPERS PRIVATE LIMITED,AHMEDABAD vs. THE ITO, WARD-3(2)(1), AHMEDABAD

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

section 119(2)(b) applies in cases of delayed claims or missed\ndeductions requiring condonation, whereas in the present case

MEDIP HEALTHTECH PRIVATE LIMITED,AHMEDABAD vs. THE DY.CIT, CIRCLE-2(1)(1), AHMEDABAD

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

Bench: Ms. Suchitra Raghunath Kamble & Makarand V.Mahadeokarasstt.Year : 2020-21 M/S.Medip Healthtech Pvt. Ltd. The Dcit, Sf-210, Devashish Business Park Vs. Cir.2(1)(1) Nr.Popular Domeinn, Satellite Vejalpur Ahmedabad. Ahmedabad. Pan : Aakcm 0291 J (Applicant) (Responent) : Ms.Vinata Bhura, Ar Assessee By : Shri Veerabadram Vislavath, Sr.Dr Revenue By सुनवाई क" तारीख/Date Of Hearing : 16/10/2025 घोषणा क" तारीख /Date Of Pronouncement: 17/10/2025

section 119(2)(b) before the Principal Commissioner of Income Tax-1, Ahmedabad, seeking condonation of delay in filing Form

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

section 119(2)(b) for condonation of delay. The Assessing Officer, therefore, held that the assessee had failed to comply

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

119(2)(b) of the Act, condoning the delay in filing of Form\n10B. Such grant of approval condoning the delay in filing Form 10B was\nalso submitted by the assessee trust before Ld. CIT(A) during the course\nof hearing before him. However, Ld. CIT(A) upheld the denial of\nexemption under Section

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)

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 and claiming benefit of section

VOLARK LEASING IFSC PVT. LTD,GUJARAT vs. ACIT/DCIT, CIRCLE, GANDHINAGAR, GUJARAT, GUJARAT

In the result, the appeal of the assessee is allowed

Bench: Shri Sanjay Garg & Smt. Annapurna Gupta

condonation of delay in compliance with any provision of the Act. Section 119(2) reads as follows: Section 119(2

SHRI PRAVINKUMAR HIRALAL VORA,AHMEDABAD vs. THE DCIT, CIRCLE-2, AHMEDABAD

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

Bench: Shri Waseem Ahmed & Shri Siddhartha Nautiyalआयकर अपील सं./Ita No.153/Ahd/2020 िनधा"रण वष"/Asstt. Year: 2012-2013 Pravinkumar Hiralal Vora, D.C.I.T., A-71, Trithbhumi Apartment, Vs. Circle-2, Nr. Thakorbhai Desai Hall, Ahmedabad. Law Garden, Ellis Bridge, Ahmedabad-380006. Pan: Abjpv2934B

119 of the Act and therefore the notice issued under section 143(2) of the Act, is bad in law, illegal and without jurisdiction and therefore the order passed by the learned AO is required to be quashed. 4. The learned AR for the assessee, at the outset, submitted that the additional ground raised by the assessee vide letter dated

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)

119(1) of the Act, extends the due date for electronic filing of such Form as under: (i) The application for registration or approval under Section 10(23C), 12A or 80G of the Act in form No.10AB, for which the last date for filing falls on or before 29th September, 2022, may be filed on or before 30th September

DCIT (E) CIRCLE 1 AHMEDABAD, AHMEDABAD vs. GUJARAT COUNCIL OF VOCATIONAL TRAINING, GANDHINAGAR

In the result, all the three appeals filed by the Revenue are dismissed

Bench: Ms. Suchitra Kamble & Shri Makarand Vasant Mahadeokar

119(2)(b) of the I.T. Act by CIT(E), Ahmadabad condoning the delay in filing Form 10 ignoring the fact that the assessee is not eligible for exemption u/s.11 of the I.T. Act as per the proviso to Section