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)

119(2)(b) of the Act is to mitigate the genuine hardship of assessee in certain circumstances and authorization to the Commissioners to admit the belated Form 10. In the said order dated 26.12.2019, the Commissioner Income Tax condoned the delay in filing Form 10 (which was electronically filed on 05.03.2019) for AY 2017-18. Similarly

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)

119(2)(b) of the Act is to mitigate the genuine hardship of assessee in certain circumstances and authorization to the Commissioners to admit the belated Form 10. In the said order dated 26.12.2019, the Commissioner Income Tax condoned the delay in filing Form 10 (which was electronically filed on 05.03.2019) for AY 2017-18. Similarly

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)

119(2)(b) of the Act is to mitigate the genuine hardship of assessee in certain circumstances and authorization to the Commissioners to admit the belated Form 10. In the said order dated 26.12.2019, the Commissioner Income Tax condoned the delay in filing Form 10 (which was electronically filed on 05.03.2019) for AY 2017-18. Similarly

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)

119(2)(b) of the Act is to mitigate the genuine hardship of assessee in certain circumstances and authorization to the Commissioners to admit the belated Form 10. In the said order dated 26.12.2019, the Commissioner Income Tax condoned the delay in filing Form 10 (which was electronically filed on 05.03.2019) for AY 2017-18. Similarly

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)

119(2)(b) of the Act is to mitigate the genuine hardship of assessee in certain circumstances and authorization to the Commissioners to admit the belated Form 10. In the said order dated 26.12.2019, the Commissioner Income Tax condoned the delay in filing Form 10 (which was electronically filed on 05.03.2019) for AY 2017-18. Similarly

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

Section 119(2)(b) deals with delayed or belated claims\nrequiring condonation, not with correction of mistakes apparent from\nrecord. The principle of real income is fundamental to taxation. Once it is\nestablished that tax has been computed on a fictitious or inflated figure,\nwhich arose due to a duplication of the same disallowance

SUZLON ENERGY LTD.,,AHMEDABAD vs. THE DY. COMMISSIONER OF INCOME TAX CIRCLE-4(1)(1), AHMEDABAD

In the result the Ground Nos

Bench: Shri T.R. SENTHIL KUMAR (Judicial Member), Shri Makarand Vasant Mahadeokar (Accountant Member)

2. Over the years, disputes have arisen in respect of the issue whether disallowance under section 14A of the Act can be 36 I.T.A No. 198 & 199/Ahd/2023 & Ors. A.Ys. 2016-17 & 2017-18 Page No Suzlon Engergy Ltd. vs. DCIT made in cases where no exempt income has accrued, arisen or received by the assessee during an assessment year

THE DY. COMMISSIONER OF INCOME TAX CIRCLE-4(1)(1), AHMEDABAD vs. SUZLON ENERGY LTD.,, AHMEDABAD

In the result the Ground Nos

Bench: Shri T.R. SENTHIL KUMAR (Judicial Member), Shri Makarand Vasant Mahadeokar (Accountant Member)

2. Over the years, disputes have arisen in respect of the issue whether disallowance under section 14A of the Act can be 36 I.T.A No. 198 & 199/Ahd/2023 & Ors. A.Ys. 2016-17 & 2017-18 Page No Suzlon Engergy Ltd. vs. DCIT made in cases where no exempt income has accrued, arisen or received by the assessee during an assessment year

THE DY. COMMISSIONER OF INCOME TAX CIRCLE-4(1)(1), AHMEDABAD vs. SUZLON ENERGY LTD.,, AHMEDABAD

In the result the Ground Nos

Bench: Shri T.R. SENTHIL KUMAR (Judicial Member), Shri Makarand Vasant Mahadeokar (Accountant Member)

2. Over the years, disputes have arisen in respect of the issue whether disallowance under section 14A of the Act can be 36 I.T.A No. 198 & 199/Ahd/2023 & Ors. A.Ys. 2016-17 & 2017-18 Page No Suzlon Engergy Ltd. vs. DCIT made in cases where no exempt income has accrued, arisen or received by the assessee during an assessment year

SUZLON ENERGY LTD.,,AHMEDABAD vs. THE DY. COMMISSIONER OF INCOME TAX CIRCLE-4(1)(1), AHMEDABAD

In the result the Ground Nos

Bench: Shri T.R. SENTHIL KUMAR (Judicial Member), Shri Makarand Vasant Mahadeokar (Accountant Member)

2. Over the years, disputes have arisen in respect of the issue whether disallowance under section 14A of the Act can be 36 I.T.A No. 198 & 199/Ahd/2023 & Ors. A.Ys. 2016-17 & 2017-18 Page No Suzlon Engergy Ltd. vs. DCIT made in cases where no exempt income has accrued, arisen or received by the assessee during an assessment year

ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 2(1) (1) AHMEDABAD, VEJALPUR AHMEDABAD vs. INDUCTOTHERM (INDIA) PRIVATE LIMITED, AHMEDABAD

Appeal are dismissed

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

B अपीलाथ&/ (Appellant) '( यथ&/ (Respondent) & ….. Cross Objector) Assessee by : Ms. Chandni Shah, AR Revenue by : Shri Prateek Sharma, Sr.DR सुनवाई की तारीख/Date of Hearing : 08/10/2024 घोषणा की तारीख /Date of Pronouncement: 21/10/2024 आदेश/O R D E R PER MAKARAND V. MAHADEOKAR, AM: This appeal by the Revenue is directed against the order of the Commissioner of Income

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

disallowed benefit claimed under section 11(2) of the Act on ground that assessee had failed to furnish Form No. 10 before date of furnishing return under section 139(1) - Assessee filed an application under section 119(2)(b

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

Disallowance u/s 43B of Rs. 4,40,894/- Tax Rate 22% (u/s 30% (Normal CPC denied concessional Applied 115BAA) Rate) rate alleging non-filing of Form No. 10-IC Net Tax Nil Rs. 13,06,300 Demand raised vide Payable intimation 2.3 Subsequently, the CPC suo motu passed a rectification order under section 154 dated 26.04.2022, allowing deduction under section

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.

disallowed benefit claimed under section 11(2) of the Act on ground that assessee had failed to furnish Form No. 10 before date of furnishing return under section 139(1) - Assessee filed an application under section 119(2)(b

SHAILESHKUMAR DAHYABHAI PATEL,VADODARA, GUJARAT vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 2(1)(2) (NOW DCIT CIRCLE 2(1)(1), VADODARA, GUJARAT, VADODARA, GUJARAT

In the result, Ground Number 7 of the assessee’s appeal is allowed

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

b) of the Act held not disallowable]. (2) Asstt. CIT v. Alfa Rubber Inds. [2008] 172 Taxman 35 (Ast)(am) [21 per cent interest paid to persons covered under section 40A(2Xb) held allowable]. (2) ITO v. Chamba Mal Roop Chand [2001] 119

VOLARK LEASING IFSC PVT. LTD,GUJARAT vs. ACIT/DCIT, CIRCLE, GANDHINAGAR, GUJARAT, GUJARAT

In the result, the appeal of the assessee is allowed

Bench: Shri Sanjay Garg & Smt. Annapurna Gupta

disallow the appellant's claim for deduction under Section 80LA(3) of the Act, when processing the return under Section 143(1) of the Act. 4.4 Further, Section 119 empowers the Board to issue orders and guidelines regarding the condonation of delay in compliance with any provision of the Act. Section 119(2) reads as follows: Section 119(2

SHRI MANAV VIKAS FOUNDATION,CHAMARAJ, TL. VADHAVAN vs. ITO, WARD-2(EXEMP), AHMEDABAD

In the result, the appeal of the asessee is allowed

disallowed. Furthermore, the appellant also requested to keep the present appeal proceedings in abeyance till the disposal of condonation application filed u/s 119(2)(b) of the Act before the Pr. CIT(Exemptions). New Delhi. In this regard, kind attention is drawn to the provisions of section

AKUNTHA PROJECTS PRIVATE LIMITED,AHMEDABAD vs. THE DY. DIRECTOR,CPC, BENGALURU,JURISDICTIONAL AO- THE ITO, WARD-1(1)(1), AHMEDABAD

In the result, the appeal of the assessee is allowed

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

disallowed the deduction claimed and made addition of the same to the total income of the appellant as per the provisions of section 143(1)(a)(ii). (iv): As per provisions of section 80JJAA rwr 19AB, the claim of deduction u/s 80JJAA is not admissible and under the circumstances the only remedy available, lies in the machinery provisions

SHRI R V SHAH CHARITABLE TRUST,BHAVNAGAR vs. THE DY.DIT, CPC, BENGALURU CURRENT JURISDICTION THE ITO, EXEMP., BHAVNAGAR

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

Bench: Ms. Suchitra Kamble & Shri Narendra Prasad Sinhaassessment Year : 2022-23 Shri R V Shah Charitable Trust The Dy. Director Of Income C/O. Madhu Silica Pvt.Ltd. Vs Tax, Cpc 147, Gidc, Vartej Bengaluru Bhavnagar 364 060 (Current Jao : Ito (Exempt), Gujarat Bhavnagar Pan: Aaets 0593 C अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri Tushar Hemani, Sr. Adv. & Shri Parimalsinh B. Parmar, Ar Revenue By : Shri C. S. Sharma, Sr.Dr सुनवाई क" तारीख/Date Of Hearing : 17/04/2024 घोषणा क" तारीख /Date Of Pronouncement: 19/04/2024 आदेश/O R D E R Per Narendra Prasad Sinha: The Present Appeal Is Filed By The Assessee Against The Order U/S.250 Of The Income Tax Act, 1961 (Hereinafter Referred To As “The Act”) Dated 19/01/2024 Passed By The Addl./Joint Commissioner Of Income-Tax (Appeals)-8, Mumbai [“Jcit(A)” In Short] For Assessment Year (Ay) 2022-23. 2. The Assessee Is A Charitable Trust & Filed Its Return Of Income For Ay 2022-23 On 17/10/2022 Declaring Total Income Of Rs.1,48,175/-. The Said Return Was Processed By Cpc Bengaluru U/S.143(1) Of The Act On 03/03/2023 & Income Was Determined At Rs.13,64,912/-. This Was Due To Denial Of Exemption U/S.10(23C) Of The Act By The Cpc. The Assessee Had Filed An

119(2)(b), if required. 5.4. In the case of UTI Bank Ltd. (supra), the Hon’ble Jurisdictional High Court has held that any ground, legal contention or even a claim would be permissible to be raised for the first time before the Appellate Authority or the Tribunal when the facts necessary to examine such ground, contention or claim