AADIJATI VIKAS PRAGATI MAHAMANDAL,VYARA vs. THE CIT(EXEMPTION), AHMEDABAD

In the result, both appeals are allowed for statistical purposes,

Bench: S/Shri T.R. Senthil Kumar & Makarand V.Mahadeokar

condone delay under section 253(5) of the Act, the Tribunal is required to adopt a liberal and justice-oriented

AADIJATI VIKAS PRAGATI MAHAMANDAL,VYARA vs. THE CIT(EXEMPTION), AHMEDABAD

In the result, both appeals are allowed for statistical purposes,

Bench: S/Shri T.R. Senthil Kumar & Makarand V.Mahadeokar

condone delay under section 253(5) of the Act, the Tribunal is required to adopt a liberal and justice-oriented

SHRI KHAMBHAT TALUKA SARVAJANIK KELAVANI MANDAL,ANAND vs. THE ITO, WARD-EXEMPTION, VADODARA

In the result, appeal of the assessee is dismissed

Bench: Shri Sanjay Garg & Shri Narendra Prasad Sinhaassessment Year: 2017-18

Section 253(5) of the Act, the Tribunal may admit an appeal after expiry of the prescribed period, if it is satisfied that there was ‘sufficient cause’ for not presenting the appeal within the prescribed period. The order of the CIT(A) was received by the assessee on 22.09.2023 and the due date for filing the present appeal

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

Condone the delay in filing the appeal under section 253(5) of the Act, and ITA No.1303/Ahd/2025 [Pinkal Sureshkumar Kothari

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)

253. In view of the foregoing discussion and analysis, the following conclusions are recorded regarding the interpretation of the changed definition of "charitable purpose" (w.e.f. 01.04.2009), as well as the later amendments, and other related provisions of the IT Act. I.T.A Nos. 342/Ahd/2023 & 5 Ors. A.Ys. 2016-17 to 2018-19 Page No 17 Vadodara Urban Development Authority vs. ACIT

JT.CIT(EXEMPTION)CIRCL-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)

253. In view of the foregoing discussion and analysis, the following conclusions are recorded regarding the interpretation of the changed definition of "charitable purpose" (w.e.f. 01.04.2009), as well as the later amendments, and other related provisions of the IT Act. I.T.A Nos. 342/Ahd/2023 & 5 Ors. A.Ys. 2016-17 to 2018-19 Page No 17 Vadodara Urban Development Authority vs. ACIT

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)

253. In view of the foregoing discussion and analysis, the following conclusions are recorded regarding the interpretation of the changed definition of "charitable purpose" (w.e.f. 01.04.2009), as well as the later amendments, and other related provisions of the IT Act. I.T.A Nos. 342/Ahd/2023 & 5 Ors. A.Ys. 2016-17 to 2018-19 Page No 17 Vadodara Urban Development Authority vs. ACIT

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)

253. In view of the foregoing discussion and analysis, the following conclusions are recorded regarding the interpretation of the changed definition of "charitable purpose" (w.e.f. 01.04.2009), as well as the later amendments, and other related provisions of the IT Act. I.T.A Nos. 342/Ahd/2023 & 5 Ors. A.Ys. 2016-17 to 2018-19 Page No 17 Vadodara Urban Development Authority vs. ACIT

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)

253. In view of the foregoing discussion and analysis, the following conclusions are recorded regarding the interpretation of the changed definition of "charitable purpose" (w.e.f. 01.04.2009), as well as the later amendments, and other related provisions of the IT Act. I.T.A Nos. 342/Ahd/2023 & 5 Ors. A.Ys. 2016-17 to 2018-19 Page No 17 Vadodara Urban Development Authority vs. ACIT

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)

253. In view of the foregoing discussion and analysis, the following conclusions are recorded regarding the interpretation of the changed definition of "charitable purpose" (w.e.f. 01.04.2009), as well as the later amendments, and other related provisions of the IT Act. I.T.A Nos. 342/Ahd/2023 & 5 Ors. A.Ys. 2016-17 to 2018-19 Page No 17 Vadodara Urban Development Authority vs. ACIT

SACHINKUMAR PREMANANDBHAI PATEL,ANAND vs. THE ITO, WARD-1, ANAND

In the result, the appeal of the assessee is allowed

Bench: Ms.Suchitra R. Kamble & Shri Makarand V.Mahadeokarasstt.Year : 2013-14 Sachinkumar Premanandbhai Patel Ito, Ward-1 Nr.Old Post Office Vs. Anand. Bhalej Anand Umreth, Gujarat Pan : Auhpp 8057 H (Applicant) (Responent) : Shri B.T. Thakkar, Ar Assessee By : Shri Amit Pratap Sigh, Sr.Dr Revenue By सुनवाई क" तारीख/Date Of Hearing : 28/07/2025 घोषणा क" तारीख /Date Of Pronouncement: 29/07/2025

condone delay under section 253(5) is to be exercised in a liberal and justice-oriented manner, especially where no mala

ARUNA KISHOR FOUNDATION,VADODARA vs. CIT(EXEMPTION), AHMEDABAD

Bench: Ms.Suchitra R. Kamble & Shri Makarand V.Mahadeokar

section 253(5) of the Act, 1961. We find that the delay is neither contumacious nor deliberate, but rather a consequence of an erroneous interpretation of the Circular and the legal procedure. Accordingly, in the interest of substantial justice and considering the charitable ITA No.293/Ahd/2025 and 3 Others 4 nature of the assessee's activities, the delay of 156 days

ARUNA KISHOR FOUNDATION,VADODARA vs. CIT(EXEMPTION), AHMEDABAD

Bench: Ms.Suchitra R. Kamble & Shri Makarand V.Mahadeokar

section 253(5) of the Act, 1961. We find that the delay is neither contumacious nor deliberate, but rather a consequence of an erroneous interpretation of the Circular and the legal procedure. Accordingly, in the interest of substantial justice and considering the charitable ITA No.293/Ahd/2025 and 3 Others 4 nature of the assessee's activities, the delay of 156 days

ARUNA KISHORE FOUNDATION,VADODARA vs. CIT(EXEMPTION), AHMEDABAD

Bench: Ms.Suchitra R. Kamble & Shri Makarand V.Mahadeokar

section 253(5) of the Act, 1961. We find that the delay is neither contumacious nor deliberate, but rather a consequence of an erroneous interpretation of the Circular and the legal procedure. Accordingly, in the interest of substantial justice and considering the charitable ITA No.293/Ahd/2025 and 3 Others 4 nature of the assessee's activities, the delay of 156 days

ARUNA KISHOR FOUNDATION,VADODARA vs. CIT(EXEMPTION), AHMEDABAD

Bench: Ms.Suchitra R. Kamble & Shri Makarand V.Mahadeokar

section 253(5) of the Act, 1961. We find that the delay is neither contumacious nor deliberate, but rather a consequence of an erroneous interpretation of the Circular and the legal procedure. Accordingly, in the interest of substantial justice and considering the charitable ITA No.293/Ahd/2025 and 3 Others 4 nature of the assessee's activities, the delay of 156 days

YOGESH JASHUBHAI PATEL,AHMEDABAD vs. THE INCOME TAX OFFICER, WARD-3(4) NOW WARD- 1(2)(1), AHMEDABAD

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

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal1. आयकर अपील सं /Ita No.158/Ahd/2023, Asst.Year 2011-12 2. आयकर अपील सं /Ita No.159/Ahd/2023, Asst.Year 2011-12 Yogesh Jashubhai Patel, The Income Tax Officer Harivallabh Society बनाम/ Ward-3(4) V/S. Naroda Now Ward-1(2)(1) Opp. Devi Cinema Ahmedabad – 380 051 Ahmedabad – 382 345 "थायी लेखा सं./Pan: Audpp 9058 L (अपीलाथ"/ Appellant) ("" यथ"/ Respondent) Assessee By : Shri M.K. Patel, Advocate Revenue By : Shri C. Dharani Nath, Sr.Dr सुनवाई की तारीख/Date Of Hearing : 16/09/2025 घोषणा की तारीख /Date Of Pronouncement: 06/11/2025 आदेश/O R D E R Per Siddhartha Nautiyal, Jm: The Present Appeals Have Been Preferred By The Assessee Against The Order Of The Learned Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi [Hereinafter Referred To As ‘Cit(A)’] Dated 06/01/2023 Passed U/S.250 Of The Income Tax Act, 1961 (Hereinafter Referred To As ‘The Act’) For The Assessment Year (Ay) 2011-2012. 2. The Assessee Has Raised The Following Grounds Of Appeal In Ita No.158/Ahd/2023:

253 ITR 798 (SC), it was observed that when the explanation for delay is bona fide, courts should lean towards advancing substantial justice rather than technical considerations. Respectfully following these judicial principles, we hold that in the present case, the delay before the learned CIT(A) deserves to be condoned. 10. Coming to the merits of the case, we note

YOGESH JASHUBHAI PATEL,AHMEDABAD vs. THE INCOME TAX OFFICER, WARD-3(4) NOW WARD- 1(2)(1), AHMEDABAD

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

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal1. आयकर अपील सं /Ita No.158/Ahd/2023, Asst.Year 2011-12 2. आयकर अपील सं /Ita No.159/Ahd/2023, Asst.Year 2011-12 Yogesh Jashubhai Patel, The Income Tax Officer Harivallabh Society बनाम/ Ward-3(4) V/S. Naroda Now Ward-1(2)(1) Opp. Devi Cinema Ahmedabad – 380 051 Ahmedabad – 382 345 "थायी लेखा सं./Pan: Audpp 9058 L (अपीलाथ"/ Appellant) ("" यथ"/ Respondent) Assessee By : Shri M.K. Patel, Advocate Revenue By : Shri C. Dharani Nath, Sr.Dr सुनवाई की तारीख/Date Of Hearing : 16/09/2025 घोषणा की तारीख /Date Of Pronouncement: 06/11/2025 आदेश/O R D E R Per Siddhartha Nautiyal, Jm: The Present Appeals Have Been Preferred By The Assessee Against The Order Of The Learned Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi [Hereinafter Referred To As ‘Cit(A)’] Dated 06/01/2023 Passed U/S.250 Of The Income Tax Act, 1961 (Hereinafter Referred To As ‘The Act’) For The Assessment Year (Ay) 2011-2012. 2. The Assessee Has Raised The Following Grounds Of Appeal In Ita No.158/Ahd/2023:

253 ITR 798 (SC), it was observed that when the explanation for delay is bona fide, courts should lean towards advancing substantial justice rather than technical considerations. Respectfully following these judicial principles, we hold that in the present case, the delay before the learned CIT(A) deserves to be condoned. 10. Coming to the merits of the case, we note

SNEHA PAWAN AGARWAL,AHMEDABAD vs. ITO WARD 1(1)(3), AHMEDABAD

The appeals are allowed for statistical purposes

condoned the delay in filing the appeals, acknowledging the bona fide technical lapse in communication. It held that for the interest of justice and fair play, the matters should be restored to the file of the CIT(A) for fresh adjudication.", "result": "Partly Allowed", "sections": [ "147", "144", "144B", "250", "253(3)", "253(5