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

STATE BANK OF INDIA (BHILAD BRANCH),,VALSAD vs. THE ASSTT. COMMISSIONER OF INCOME TAX, CPC GHAZIABAD,, GAZIABAD

In the result, all these appeals are allowed

condoned the delay in filing these appeals. It is also important to bear in mind the fact that the assessee had a strong prima facie case and the matter was said to be covered by a series of orders passed by the Tribunal. The explanation of the assessee was justified, reasonable and bonafide. In these circumstances, I deem

STATE BANK OF INDIA (SARIGAM BRANCH),,VALSAD vs. THE ASSTT. COMMISSIONER OF INCOME TAX, CPC GHAZIABAD,, GAZIABAD

In the result, all these appeals are allowed

condoned the delay in filing these appeals. It is also important to bear in mind the fact that the assessee had a strong prima facie case and the matter was said to be covered by a series of orders passed by the Tribunal. The explanation of the assessee was justified, reasonable and bonafide. In these circumstances, I deem

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

MANJUDEVI R. SOMANI,AHMEDABAD vs. THE INCXOME TAX OFFICER, WARD-11(4), NOW WARD-5(3)(4), AHMEDABAD

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

Bench: Shri Mahavir Prasad & Shri Waseem Ahmed

condonation of the delay. However, the ld. DR left the issue at the discretion of the Bench. 6. We have heard the rival contentions and perused the materials available on record. At this juncture, we find important to reproduce the relevant extract of provision of Section 249 of the Act which reads as under: “(2) The appeal shall be presented

WELSPUN PROJECTS LTD.(FORMERLY KNOWN AS MSK PROJECTS (INDIA) LTD.),BARODA vs. THE DY.CIT, RANGE-4,, BARODA

In the result, both appeals of the assessee are allowed

Bench: Shri Rajpal Yadav & Shri Waseem Ahmedआयकर अपील सं./ Ita No. 1864/Ahd/2013 "नधा"रण वष"/Assessment Year: 2005-06 & "नधा"रण वष"/Assessment Year: 2006-2007 Welspun Projects (Formerly Known Ito, Ward-4(1) As Msk Projects (India) Ltd. Vs Baroda. 707-708, Sterling Centre R.C.Dutt Road, Alkapuri Baroda 390 005. Pan : Aabcm 4107 C अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri Vartik Chokshi With Shri Biren Shah, Ar Revenue By : Smt.Aparna M. Agrawal, Dr

condonation of delay and affidavit of Director of assessee-company, Welspoun Projects Ltd. (formerly known as MSK Projects (India) Ltd. Shri Sandeep Garg have been filed. In his affidavit, the deponent has deposed as under: “I, am director of Welspun Projects Ltd, (formerly known as MSK Projects (India) Ltd.) which is engaqed in the business of developing infrastructure facilities like

WELSPUN PROJECTS LTD.(FORMERLY KNOWN AS MSK PROJECTS (INDIA) LTD.),BARODA vs. THE INCOME TAX OFFICER, WARD-4(1), BARODA

In the result, both appeals of the assessee are allowed

Bench: Shri Rajpal Yadav & Shri Waseem Ahmedआयकर अपील सं./ Ita No. 1864/Ahd/2013 "नधा"रण वष"/Assessment Year: 2005-06 & "नधा"रण वष"/Assessment Year: 2006-2007 Welspun Projects (Formerly Known Ito, Ward-4(1) As Msk Projects (India) Ltd. Vs Baroda. 707-708, Sterling Centre R.C.Dutt Road, Alkapuri Baroda 390 005. Pan : Aabcm 4107 C अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri Vartik Chokshi With Shri Biren Shah, Ar Revenue By : Smt.Aparna M. Agrawal, Dr

condonation of delay and affidavit of Director of assessee-company, Welspoun Projects Ltd. (formerly known as MSK Projects (India) Ltd. Shri Sandeep Garg have been filed. In his affidavit, the deponent has deposed as under: “I, am director of Welspun Projects Ltd, (formerly known as MSK Projects (India) Ltd.) which is engaqed in the business of developing infrastructure facilities like

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

MAHENDRA J. CHALISHAZAR- HUF,AHMEDABAD vs. ITO, WARD-5(3)(1), AHMEDABAD

In the result, all the three appeals of the assessee(s) are allowed for statistical purposes

Bench: Shri Pramod Kumar & Shri Rajpal Yadavsl.

201-11 Ketan M. The ITO Chalishazar HUF Ward-5(3)(1) (Address as above) Ahmedabad PAN:AADHK3422M 3. 2136/Ahd/2018 2010-11 Mahendra J The ITO Chalishazar HUF Ward-5(3)(1) (Address as above) Ahmedabad PAN:AADHM9205L Assessee(s) by : Shri Parin Shah, AR Revenue by : Shri L.P. Jain, Sr.DR 07/06/2019 सुनवाई क" तार"ख / Date of Hearing घोषणा

KETAN M CHALISHAZAR,AHMEDABAD vs. ITO, WARD-5(3)(1), AHMEDABAD

In the result, all the three appeals of the assessee(s) are allowed for statistical purposes

Bench: Shri Pramod Kumar & Shri Rajpal Yadavsl.

201-11 Ketan M. The ITO Chalishazar HUF Ward-5(3)(1) (Address as above) Ahmedabad PAN:AADHK3422M 3. 2136/Ahd/2018 2010-11 Mahendra J The ITO Chalishazar HUF Ward-5(3)(1) (Address as above) Ahmedabad PAN:AADHM9205L Assessee(s) by : Shri Parin Shah, AR Revenue by : Shri L.P. Jain, Sr.DR 07/06/2019 सुनवाई क" तार"ख / Date of Hearing घोषणा

KETAN M CHALISHAZAR-HUF,AHMEDABAD vs. ITO, WARD-5(3)(1), AHMEDABAD

In the result, all the three appeals of the assessee(s) are allowed for statistical purposes

Bench: Shri Pramod Kumar & Shri Rajpal Yadavsl.

201-11 Ketan M. The ITO Chalishazar HUF Ward-5(3)(1) (Address as above) Ahmedabad PAN:AADHK3422M 3. 2136/Ahd/2018 2010-11 Mahendra J The ITO Chalishazar HUF Ward-5(3)(1) (Address as above) Ahmedabad PAN:AADHM9205L Assessee(s) by : Shri Parin Shah, AR Revenue by : Shri L.P. Jain, Sr.DR 07/06/2019 सुनवाई क" तार"ख / Date of Hearing घोषणा

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