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

section 12\nof the Act by rejecting such condonation application, but an assessee, a public\ncharitable trust past 30 years who substantially satisfies the condition for\navailing such exemption, should not be denied the same merely on the bar of\nlimitation especially when the legislature has conferred wide discretionary\npowers to condone such delay on the authorities concerned

THE ACIT (INT. TAXA), VADODARA vs. M/S. ALLSCRIPTS (INDIA) PVT.LTD., BARODA

In the result, the appeal of the Revenue is dismissed

Bench: Ms. Suchitra Kamble & Shri Waseem Ahmed

condoning the delay. It is pertinent to note that Section 201(3) specifies the time limit in respect of TDS for residents

ASSISTANT COMMISSIONER OF INCOME TAX, INTERNATIONAL TAXATION vs. ALLSCRIPTS (INDIA) PRIVATE LIMITED , VADODARA.

In the result, the appeal of the Revenue is dismissed

Bench: Smt.Annapurna Gupta & Shri T.R. Senthil Kumarassessment Year : 2014-15 Asstt.Cit (International Allscripts (India) Pvt. Ltd. Taxation),Vadodara. Vs 10Th & 11Th Floor, Atlantis Heights Dr. Vikram Sarabhai Road Vadodara. Pan : Aaccm 2641 J (Applicant) (Responent) : Assessee By Shri Rajpat Soni, Ar : Shri Amit Pratap Singh, Sr.Dr. Revenue By सुनवाई क" तारीख/Date Of Hearing : 08/01/2025 घोषणा क" तारीख /Date Of Pronouncement: 07/02/2025 आदेश/O R D E R आदेश आदेश आदेश

condoning the delay. It is pertinent to note that Section 201(3) specifies the time limit in respect of TDS for residents

KAD STEEL ROLLING MILLS,AHMEDABAD vs. INCOME TAX OFFICER, WARD - 2, TDS, ASHRAM ROAD,

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

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

condone delays in the filing of statutory forms like Form No. 15G/H, since such powers lie only with the CBDT under section 119(2)(b) of the Act. Consequently, finding the AO’s action in line with the provisions of law, the CIT(A) upheld the order passed under section 201

GUJARAT MEDICAL EDUCATION AND RESEARCH SOCIETY AHMEDABAD,GANDHINAGAR vs. THE DY.CIT, CIRCLE-1, EXEMP, AHMEDABAD

In the result, the appeals of the assessee for A

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

condone the delay of 257 days which were due to genuine and bona-fide reasons considering the assessee’s set of facts. The ld. counsel for the assessee submitted that the assessee is engaged in running of State Government Hospitals and Medical Colleges and is largely funded by the State Government. However, the CIT(Appeals) did not take into consideration

GUJARAT MEDICAL EDUCATION AND RESEARCH SOCIETY AHMEDABAD,GANDHINAGAR vs. THE DY.CIT, CIRCLE-1, EXEMP, AHMEDABAD

In the result, the appeals of the assessee for A

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

condone the delay of 257 days which were due to genuine and bona-fide reasons considering the assessee’s set of facts. The ld. counsel for the assessee submitted that the assessee is engaged in running of State Government Hospitals and Medical Colleges and is largely funded by the State Government. However, the CIT(Appeals) did not take into consideration

GUJARAT MEDICAL EDUCATION AND RESEARCH SOCIETY AHMEDABAD,GANDHINAGAR vs. THE DY.CIT, CIRCLE-1, EXEMP, AHMEDABAD

In the result, the appeals of the assessee for A

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

condone the delay of 257 days which were due to genuine and bona-fide reasons considering the assessee’s set of facts. The ld. counsel for the assessee submitted that the assessee is engaged in running of State Government Hospitals and Medical Colleges and is largely funded by the State Government. However, the CIT(Appeals) did not take into consideration

GUJARAT MEDICAL EDUCATION AND RESEARCH SOCIETY AHMEDABAD,GANDHINAGAR vs. THE DY.CIT, CIRCLE-1, EXEMP, AHMEDABAD

In the result, the appeals of the assessee for A

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

condone the delay of 257 days which were due to genuine and bona-fide reasons considering the assessee’s set of facts. The ld. counsel for the assessee submitted that the assessee is engaged in running of State Government Hospitals and Medical Colleges and is largely funded by the State Government. However, the CIT(Appeals) did not take into consideration

GUJARAT MEDICAL EDUCATION AND RESEARCH SOCIETY AHMEDABAD,GANDHINAGAR vs. THE DY.CIT, CIRCLE-1, EXEMP, AHMEDABAD

In the result, the appeals of the assessee for A

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

condone the delay of 257 days which were due to genuine and bona-fide reasons considering the assessee’s set of facts. The ld. counsel for the assessee submitted that the assessee is engaged in running of State Government Hospitals and Medical Colleges and is largely funded by the State Government. However, the CIT(Appeals) did not take into consideration

BHARDWAJ HARSHVADAN PATEL,VADODARA vs. THE ITO, WARD-1(2)(3) NOW WARD-1(2)(1), VADODARA

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

Bench: Ms. Suchitra Raghunath Kamble, Judical Member & Shri Narendra Prasad Sinhaआयकर अपील सं./I.T.A. No. 39/Ahd/2024 (िनधा"रण वष" िनधा"रण वष" / Assessment Year : 2011-12) िनधा"रण वष" िनधा"रण वष" Bhardwaj Harshvadan Ito बनाम बनाम/ बनाम बनाम Patel Ward – 1(2)(3), Vs. 201, A Block, Jasper Now Ward – 1(2)(1), Homes, Nr. Sears Towers, Vadodara Vadodara, Gujarat, 390015 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Arhpp4034D (Appellant) .. (Respondent) Shri Tej Shah, Ar अपीलाथ" ओर से /Appellant By : ""यथ" क" ओर से/Respondent By : Shri Urjit Shah, Sr. Dr 20/06/2024 Date Of Hearing Date Of Pronouncement 01/07/2024 O R D E R Per Shri Narendra Prasad Sinha, Am: This Appeal Is Filed By The Assessee Against The Order Of The National Faceless Appeal Centre (Nfac), Delhi, (In Short ‘The Cit(A)’) Dated 11.08.2023 For The Assessment Year 2011-12. 2. As Per Registry, There Is A Delay Of 91 Days In Filing Of This Appeal. The Assessee Has Filed An Affidavit Explaining That The Order Of The Ld. Cit(A) Was Received By Him On 18.11.2023 And

201, A Block, Jasper Now Ward – 1(2)(1), Homes, Nr. Sears Towers, Vadodara Vadodara, Gujarat, 390015 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : ARHPP4034D (Appellant) .. (Respondent) Shri Tej Shah, AR अपीलाथ" ओर से /Appellant by : ""यथ" क" ओर से/Respondent by : Shri Urjit Shah, Sr. DR 20/06/2024 Date of Hearing Date of Pronouncement 01/07/2024

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.

delay in filing Form No.10 may be condoned under section 119(2)(b) of the Act. In this connection, the assessee invited Circular No.273 dated 3.6.1980 issued by CBDT, which reads as under: “In exercise of the powers conferred under section 119(2)(b ) of the Income-tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes hereby

REAL CARGO MUMBAI,ARVALLI vs. THE ITO, WARD-1, MODASA

In the result, the appeal of the assessee in ITA No

Bench: Income-Tax Appellate Tribunal, Ahmedabad Bench, Ahmedabad. This Appeal In Ita No.268/Ahd/2024 For Assessment Year 2010-11, Is Filed By The Assessee Before Income Tax Appellate Tribunal, Ahmedabad Division Bench, Ahmedabad Has Arisen From The Appellate Order Dated 25.09.2023 Passed By Ld. Commissioner Of Income-Tax(Appeals), Nfac, Delhi U/S. 250 Of The Income- Tax Act,1961 , Vide Din & Order No. Itba/Nfac/S/250/2023- 24/1056508501(1), Which Has In Turn Arisen From The Assessment Order Dated 18.12.2018 Passed By The Assessing Officer U/S. 143(3) Read With Section 254 Of The Income-Tax Act 1961. 2. The Grounds Of Appeal Raised By The Assessee In Memo Of Appeal Filed With The Income Tax Appellate Tribunal, Ahmedabad Bench, Ahmedabad , Reads As Under:-

condone the delay and proceed to adjudicate the appeal on merits in accordance with law. Reference is drawn to the decision of Hon’ble Supreme Court in the case of Collector of Land Acquisition, Anantnag v. Mst. Katiji (1987 AIR 1353(SC)). 4. This is a second round of litigation before ITAT. In the first round of litigation, the ITAT

JAN KALYAN TRUST,AHMEDABAD vs. THE INCOME TAX OFFICER,WARD-1(EXEMPTION), AHMEDABAD

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

Bench: Commissioner Of Income Tax (Appeals). The Appeal Was Rejected On The Ground That Ld. Cit(A) Has Not Been Empowered U/S 119(2)(B) Of The Act To Condone The Delay In Filing Form 10B Beyond The Period Of Limitation.

201 ITR 325 (Guj.) wherein it is held that the provisions regarding furnishing of audit report along with the return has to be treated as a procedural provision. It is directory in nature and its substantial compliance would suffice. Thus the Hon’ble Court Held that the benefit of exemption should not be denied merely on account of delay

RANCHHODBHAI VITTHALBHAI PATEL,GANDHINAGAR vs. THE ADDL.CIT,TDS, AHMEDABAD

In the result, both these appeals filed by the assessee are allowed

Bench: Ms. Suchitra Kamble

delay is condoned. 10. As regards, ITA No. 263/Ahd/2022 the same is related to the co-owner of the land and identical order under Section 201

SNEHALBEN KAMALBHAI PATEL,GANDHINAGAR vs. THE ADDL.CIT,TDS, AHMEDABAD

In the result, both these appeals filed by the assessee are allowed

Bench: Ms. Suchitra Kamble

delay is condoned. 10. As regards, ITA No. 263/Ahd/2022 the same is related to the co-owner of the land and identical order under Section 201

INTERNATIONAL EDUCATION & RESEARCH FOUNDATION,AHMEDABAD vs. THE DCIT, INT-TAXA-1, AHMEDABAD

In the result, the issue is restored to the file of Assessing Officer with the aforesaid and directions

Bench: Smt. Annapurna Gupta& Shri Siddhartha Nautiyal

Section 9(1)(vi) r.w.s. 195 of the act. The added TDS of Rs. 2,30,091 on the payment of Rs 23,00,915 should be deleted. 2. The Learned D.C.I.T, Intl. Tax, Ahmedabad has erred in charging interest u/s 201 and 201(1)(A) of the income tax act, 1961 on the payment made to International boards without

INTERNATIONAL EDUCATION & RESEARCH FOUNDATION,AHMEDABAD vs. THE DCIT, INT-TAXA-1, AHMEDABAD

In the result, the issue is restored to the file of Assessing Officer with the aforesaid and directions

Bench: Smt. Annapurna Gupta& Shri Siddhartha Nautiyal

Section 9(1)(vi) r.w.s. 195 of the act. The added TDS of Rs. 2,30,091 on the payment of Rs 23,00,915 should be deleted. 2. The Learned D.C.I.T, Intl. Tax, Ahmedabad has erred in charging interest u/s 201 and 201(1)(A) of the income tax act, 1961 on the payment made to International boards without

INSTITUTE OF DEFENCE STUDIES AND RESEARCH FOUNDATION (IDSRF),AHMEDABAD vs. THE ITO EXEMPTION, WARD (1), AHMEDABAD., AHMEDABAD

In the result, the appeal of the assessee is allowed

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

section 12 of the Act by rejecting such condonation application, but an assessee, a public charitable trust past 30 years who substantially satisfies the condition for availing such exemption, should not be denied the same merely on the bar of limitation especially when the legislature has conferred wide discretionary powers to condone such delay on the authorities concerned