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 154 of the Act filed by the assessee and assessed the total income at Rs. 5,31,40,660/-. 4. In appeal Ld. CIT(A) dismissed the appeal of the assessee by observing that though the assessee had approached the jurisdictional CIT(E) for condonation of delay

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.

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

TEJAS KARSHANBHAI DARI,AHMEDABAD vs. THE ITO, WARD-5(1)(1), AHMEDABAD

In the result, appeal of the assessee is allowed

delay of 175 days is condoned. 8. In the case of Kiran Laxmikant Joshi v. ITO [2004] 3 SOT 822 (AHD.), the facts were that the assessee moved an application under section 154

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

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

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

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

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

Section 154 of the Act filed by\nthe assessee and assessed the total income at Rs.5,31,40,660/-.\n4. In appeal Ld. CIT(A) dismissed the appeal of the assessee by\nobserving that though the assessee had approached the jurisdictional\nCIT(E) for condonation of delay

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

section 11 and 12 of the act. (4) The order issued u/s 154 of the act rejecting rectification application u/s 154 of the act on ground of there was no delay condoned

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

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

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

condone genuine claims made after expiry of due\ndates. As the assessee had not approached the CBDT under section\n119(2)(b), the CIT(A) concluded that the appeal was not maintainable. The\nappeal was accordingly dismissed.\n3.\nAggrieved by the order of CIT(A), the assessee is in appeal before us\nraising following grounds of appeal

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)

section 154, seeking to place on record audit report to Central Processing Centre but same was rejected on ground that Form No. 10Bauditreport, was not filed in time. The Assessee filed an application before CBDT to condone delay

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

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

condoning the delay in filing Form 10B and claim benefit of Section 11 of the Act. 4. Aggrieved against this order, the assessee is in appeal before the Tribunal. Ld. Senior Counsel, Mr. Tushar Hemani appearing for the assessee submitted that the assessee is a charitable institution and it has also registered by the Commissioner u/s. 12AA

SHRI MAHESH P. GANDHI,AHMEDABAD vs. THE ACIT., CIRCLE-10,, AHMEDABAD

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

Bench: Shri Waseem Ahmed & Shri Siddhartha Nautiyalआयकर अपील सं./Ita Nos.1022 To 1025/Ahd/2018 िनधा"रण वष"/Asstt. Year: (1992-1993 To 1995-1996) Shri Mahesh P. Gandhi, A.C.I.T., D-404, 5Th Floor, Vs. Circle-10, Dharnidhar Tower, Ahmedabad. Paldi, Ahmedabad.

154 of Rs.49,930/-) has been made by the Id.AO and therefore the AO is directed delete the said additions, while computing the total income. 4. The Id.AO is to be directed to compute the correct amount of interest under section 234A and 234B of the Act, on the last assessed income. 5. That the appellant craves liberty

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

section 154 may not extend to matters ITA No.1303/Ahd/2025 [Pinkal Sureshkumar Kothari vs. ITO] A.Y. 2017-18 - 3 – involving incorrect appreciation of facts, non-verification of daywise cashbook and denial of natural justice, and that the appropriate remedy lies in preferring an appeal before the Hon'ble Tribunal 7. Appellant herewith approaches Hon'ble Tribunal to kindly condone the delay

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.

154-petition to rectify the mistake and grant deduction under section 11(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

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

154 dated 26.04.2022, allowing deduction under section 43B, reducing total income to Rs.1,13,55,020/- and consequently reducing demand to Rs.11,26,200/-. However, CPC continued to apply the old rate of 30%, holding that the assessee had not furnished Form No. 10-IC electronically as required under Rule 21AE. 2.4 The assessee preferred an appeal before

M/S. KHYATI CHEMICALS PVT.LTD.,,AHMEDABAD vs. DY. CIT,(OSD),, AHMEDABAD

In the result appeal of the assessee is dismissed

Bench: Shri Rajpal Yadav & Shri Waseem Ahmedआयकर अपील सं./Ita No. 884/Ahd/2014 िनधा"रण वष"/Asstt. Year: 2004-05 & आयकर अपील सं./Ita No. 779/Ahd/2015 िनधा"रण वष"/Asstt. Year: 2011-12 M/S Khyati Chemicals Pvt. Ltd., D.C.I.T(Osd), A/7, 4Th Floor, Safai Profitire, Vs. Circle-4, Opp. Auda Garden, Ahmedabad. Prahladnagar, Corporate Road, Satellite, Ahmedabad-380015. Pan: Aaack6277E

section 154. The mistake being apparent from the record ought to have been rectified. 3.0 The Commissioner of Income tax (Appeals) erred in not deleting the addition of Rs. 20,30,909/-. The appellant submits that addition of Rs. 20,30,909/- is an error apparent from the records and ought to have been deleted. The addition was erroneous

M/S. KHYATI CHEMICALS PVT. LTD.,,AHMEDABAD vs. THE ACIT(OSD)-I, CIRCLE-4,, AHMEDABAD

In the result appeal of the assessee is dismissed

Bench: Shri Rajpal Yadav & Shri Waseem Ahmedआयकर अपील सं./Ita No. 884/Ahd/2014 िनधा"रण वष"/Asstt. Year: 2004-05 & आयकर अपील सं./Ita No. 779/Ahd/2015 िनधा"रण वष"/Asstt. Year: 2011-12 M/S Khyati Chemicals Pvt. Ltd., D.C.I.T(Osd), A/7, 4Th Floor, Safai Profitire, Vs. Circle-4, Opp. Auda Garden, Ahmedabad. Prahladnagar, Corporate Road, Satellite, Ahmedabad-380015. Pan: Aaack6277E

section 154. The mistake being apparent from the record ought to have been rectified. 3.0 The Commissioner of Income tax (Appeals) erred in not deleting the addition of Rs. 20,30,909/-. The appellant submits that addition of Rs. 20,30,909/- is an error apparent from the records and ought to have been deleted. The addition was erroneous