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

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

Bench: Shri Waseem Ahmed & Shri Tr Senthil Kumarआयकरअपीलसं./Ita Nos.192-193/Ahd/2021 धििाधरणवरध/Asstt. Year: 2011-12 Shri Biren Dhirajlal Shah, Income Tax Officer, Plot No.441-1, Sector-22, Vs. Ward-1, Nr. Police Chowkey, Gandhinagar. Gandhinagar.

14. Therefore, we are of the considered opinion that the High Court did not commit any mistake in dismissing the delay condonation application of the present appellant. 6.5. Thus, it is crystal clear from the above legal proposition that the discretion to condone the delay has to be exercised judiciously based on facts and circumstances of each case

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

condone said delay. Electronics & Quality Development Centre vs. DCIT(E) Asst.Year –2022-23 - 8– 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

VINEETSINGH GULABSINGH RORE,AHMEDABAD vs. THE PCIT, AHMEDABAD-1, AHMEDABAD

In the result, appeal filed by the assessee is dismissed

Bench: SMT. ANNAPURNA GUPTA (Accountant Member), Ms. SUCHITRA KAMBLE (Judicial Member)

Section 263. 7. Prayer for Condonation: I humbly pray to the esteemed Tribunal to consider the unintentional nature of the delay caused due to the limitations in my professional expertise and to thus condone the delay in filing the appeal by the Assessee for ensuring a just and equitable adjudication. I confirm that the above statements are accurate and true

MSK PROJECT (INDIA) JV LTD. CO.(MERGED WITH MADHAV INFRA PROJECT LTD),VADODARA vs. ACIT, CIRCLE-4, VADODARA

The appeal of the assessee is allowed for statistical purposes

Bench: Mrs. Annapurna Gupta & Shri T.R. Senthil Kumarिनधा"रण वष"/Assessment Year: 2005-06 Msk Project (India) Jv Ltd. Vs. (Merged With Madhav Infra Acit, Projects Ltd), Circle-4, 4, Madhav House, Near Baroda Panchratna Building, Subhanpura, Vadodara Pan : Aadcm 1157 C अपीलाथ" अपीलाथ"/ (Appellant) अपीलाथ" अपीलाथ" "" "" यथ" "" "" यथ" यथ"/ (Respondent) यथ" Assessee By : Shri S.N. Soparkar, Sr. Advocate & Shri Parin Shah, Ar Revenue By : Ms. Saumya Pandey Jain, Sr. Dr सुनवाई क" तारीख/Date Of Hearing : 17.01.2024 घोषणा क" तारीख /Date Of Pronouncement: 31.01.2024 आदेश आदेश/O R D E R आदेश आदेश Per Annapurna Gupta: Present Appeal Has Been Filed By The Assessee Against Order Of The Learned Commissioner Of Income-Tax (Appeals)-Iii, Baroda [Hereinafter Referred To As "Cit(A)" For Short] Dated 09.08.2012 Passed Under Section 250(6) Of The Income-Tax Act, 1961 [Hereinafter Referred To As "The Act" For Short], For The Assessment Year (Ay) 2005-06. 2. The Grounds Raised By The Assessee Are As Under:- “1. Ld. Cit (A) Erred In Law & On Facts To Hold That No Appeal Lies Against Order Giving Effect To Findings Of Cit In Order Passed U/S 263 Of The Act. 2. Ld. Cit (A) Erred In Law & On Facts Dismissing Appeal Challenging Addition Of Rs.9,90,00,052/- Whereas Supreme Court Awarding Rs. 26.34 Lakhs

condoning delay in Section 5 of the Limitation Act as under:- “14. The contours of the area of discretion of the courts

WORLD TRADE IMPEX LTD.,,BARODA vs. THE ACIT.,CIRCLE-4,, BARODA

In the result, the appeal of the assessee is hereby allowed

Bench: Ms Suchitra Kamble & Shri Waseem Ahmed

14. Therefore, we are of the considered opinion that the High Court did not commit any mistake in dismissing the delay condonation application of the present appellant. 5.5 Thus, it is crystal clear from the above legal proposition that the discretion to condone the delay has to be exercised judiciously based on facts and circumstances of each case. We also

M/S. WORLD TRADE IMPEX LTD.,,BARODA vs. THE ADDITIONAL COMMISSIONER OF INCOME TAX, CIRCLE-5,, BARODA

In the result, the appeal of the assessee is hereby allowed

Bench: Ms Suchitra Kamble & Shri Waseem Ahmed

14. Therefore, we are of the considered opinion that the High Court did not commit any mistake in dismissing the delay condonation application of the present appellant. 5.5 Thus, it is crystal clear from the above legal proposition that the discretion to condone the delay has to be exercised judiciously based on facts and circumstances of each case. We also

SMT. NEELU SANJAY GUPTA,,AHMEDABAD vs. THE DY.CIT, CENTRAL CIRCLE-2(2), AHMEDABAD

The appeal of the assessee is allowed for statistical purposes

Bench: Smt.Annapurna Gupta & Ms. Suchitra R. Kambleassessment Year : 2013-14 Smt. Neelu Sanjay Gupta, The Dy. Cit, Vs. 9Th Floor, Cambay Grand Hotel, Central Circle-2(2), S.G. Highway, Thaltej, Ahmedabad Ahmedabad-380054 Pan : Adypg 0351 K अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri Abhimanyu Singh Bhati, Ar Revenue By : Shri R.N. Dsouza, Cit-Dr सुनवाई की तारीख/Date Of Hearing : 29.02.2024 घोषणा की तारीख /Date Of Pronouncement: 28.05.2024 आदेश/O R D E R Per Annapurna Gupta

condone the delay in filing the appeal before him, has also been used in Section 5 of Indian Limitation Act, 1963. Whenever interpretation and construction of this expression has fallen for consideration before Hon'ble High Court as well as before the Hon'ble Supreme Court, then, Smt Neelu Sanjay Gupta Vs. DCIT AY : 2013-14 14

AADI REAL ESTATE DEVELOPERS PRIVATE LIMITED ,AHMEDABAD vs. THE ITO, WARD-1(1)(1), AHMEDABAD

The appeal of the assessee is allowed for statistical purposes

Bench: Mrs. Annapurna Gupta & Shri T.R. Senthil Kumarिनधा"रण वष"/Assessment Year: 2012-13 Aadi Real Estate Developers Vs. Income Tax Officer, Private Limited, Ward 1(1)(1), 402, Sheel Complex, Mayur Ahmedabad Colony, Mithakhali, Navrangpura, Ahmedabad-380009 Pan : Aajca 1796 R अपीलाथ" अपीलाथ"/ (Appellant) अपीलाथ" अपीलाथ" "" "" यथ" "" "" यथ" यथ"/ (Respondent) यथ" Assessee By : Shri Deepak Shah, Ar Revenue By : Shri V. Nandakumar, Cit-Dr सुनवाई क" तारीख/Date Of Hearing : 16.10.2024 घोषणा क" तारीख /Date Of Pronouncement: 25.10.2024 आदेश आदेश/O R D E R आदेश आदेश Per Annapurna Gupta: Present Appeal Has Been Filed By The Assessee Against Order Of The Learned Commissioner Of Income-Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi [Hereinafter Referred To As "Cit(A)" For Short] Dated 25.05.2022 Passed Under Section 250 Of The Income-Tax Act, 1961 [Hereinafter Referred To As "The Act" For Short], For The Assessment Year (Ay) 2012-13. 2. The Brief Facts Relating To The Case Are That The Assessee Is A Private Limited Company & Had Filed ‘Nil’ Return Of Income For The Impugned Assessment Year, I.E. Ay 2012-13. Subsequently, On Information Received From Ddit (Inv.), Unit-1 (3), Ahmedabad, By The Assessing Officer That The Assessee Was A Beneficiary Of Accommodation Entry Taken Through Dummy Companies Run & Controlled By One Jignesh Shah, Which Information Was Revealed Consequent To Search Action Conducted On Jignesh Shah, The Case Of The Aadi Real Estate Developers Pvt Ltd Vs. Ito Ay : 2012-13 2

14. The Hon’ble Madras High Court in the case of Rarefield Engineers (Pvt.) Ltd., [2023] 156 taxmann.com 643 (Madras) has held that the question of limitation is not based on technical consideration, but is on the principles of public policy and equity, and the substantial justice is paramount consideration and pivotal for deciding the issue of condonation of delay

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

section 11 of the Act. ITA Nos. 1830&1831/Ahd/2024 Ash Education Trust vs. DCIT Asst. Years –2013-14 & 2014-15 - 2– 3. Ld. Commissioner of Income Tax (Appeals), Income Tax Department committed serious error of law inasmuch he failed to appreciate that condonation of delay in filing of Form 10B subsequently by the competent authority shall have retroactive effect

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 of belated filing of Form no. 10AB u/s. 80G(5) of the Act. 6.3 Reading of the above circular makes it clear that the time is extended up till 30-09-2023, whereas the assessee filed belated application on 28-02-2023. The above circular also clarified that even in case, where the application in Form

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

TIKI TAR INDUSTRIES BARODA LTD,VADODARA vs. THE PR. CIT-2, VADODARA

In the result, the appeal of the assessee is allowed as above

Bench: Smt.Annapurna Gupta & Shri T.R. Senthil Kumarassessment Year :2014-15 Tiki Tar Industries Baroda Ltd. Pr.Cit-2 8Th Floor, Neptune Tower Vs Vadodara. Baroda Productivity Council Alkapuri, Vadodara Pan : Aadct 8382 Q

delay in filing the present appeal is accordingly condoned. 8. We shall now proceed to adjudicate the appeal before us on merit. 7 9. The grounds of appeal filed by the assessee are not in consonance with the Rule 8 of the Income Tax (Appellate Tribunal) Rules, 1963, as they are a blend of descriptive and argumentative contents.In fact,these

RADHE FINSEC INDIA LTD.,AHMEDABAD vs. THE ITO, WARD-3(1)(2), AHMEDABAD

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)

section 17 was an appeal against the original order of assessment under the Act, which was passed about 20 years ago, as it was evident that the appeal was against an order of rejection of relief by the I.T.A No. 506/Ahd/2025 A.Y. 2013-14 Page No 7 Radhe Finsec India Ltd. vs. ITO assessing authority. Thus, though the Tribunal

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

condonation under that route, the principle underlying the circular is equally relevant that the delay in uploading the form, if not attributable to malafide intent and the audit is completed in time, ought not to Health Foundation & Research Centre vs. ACIT 8 disentitle a trust from exemption. The co-ordinate benches have consistently followed this legal position that exemption under

THE GOVERNMENT SERVANTS CO-OP CREDIT SOCIETY LTD.,VADODARA vs. THE ITO, WARD-3(1)(2), VADODARA

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

Bench: Shri Mahavir Prasad & Shri Waseem Ahmedआयकर अपील सं./Ita No. 442/Ahd/2020 िनधा"रण वष"/Asstt. Year: 2012-13 The Government Servants Co-Op. Credit I.T.O., Society Ltd., Vs. Ward-3(1)(2), Hindi Bhavan, Vadodara. Sanstha Vasahat Raopura, Vadodara-390001. Pan: Aabat5146J

condone the delay of 1226 days in filing the appeal and proceed to hear the appeal on merit for the adjudication. Now we proceed to adjudicate the matter on merit: 7. The only issue raised by assessee in this appeal is that learned CIT-A erred in confirming the order of the AO by sustaining the addition

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

Section 11 of the Act.\nITA Nos.1830&1831/Ahd/2024\nAsh Education Trust vs. DCIT\nAsst. Years –2013-14 & 2014-15\n-2-\n3. Ld. Commissioner of Income Tax (Appeals), Income Tax Department\ncommitted serious error of law inasmuch he failed to appreciate that condonation\nof delay in filing of Form 10B subsequently by the competent authority shall have\nretroactive effect

CAT COSMETICS AND HEALTHCARE PVT. LTD.,AHMEDABAD vs. THE INCOME TAX OFFICER, WARD 1(1)(3), AHMEDABAD

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

Bench: Shri T.R. Senthil Kumar (Judicial Member), Shri Makarand Vasant Mahadeokar (Accountant Member)

section 17 was an appeal against the original order of assessment under the Act, which was passed about 20 years ago, as it was evident that the appeal was against an order of rejection of relief by the I.T.A No. 1189/Ahd/2024 A.Y. 2012-13 Page No 6 CAT Cosmetics And Healthcare Pvt. Ltd. vs. ITO assessing authority. Thus, though

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

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

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

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