M/S. GREEN EARTH BIOGAS PVT. LTD.,SURENDRANAGAR vs. THE PR. CIT-3, AHMEDABAD, AHMEDABAD

In the result, appeal filed by the assessee is dismissed

section 263 of the Income-tax Act, 1961\n(hereinafter referred to as 'the Act'), for the assessment year 2017-18.\n2.Grievances raised by the assessee, which, being interconnected, will be taken\nup together, are as follows:\n(1)On the facts and circumstances of the case as well as on the subject, learned\nprincipal commissioner of income

SHRI RAJKOT VISHASHRIMALI JAIN SAMAJ ,RAJKOT vs. THE ITO, EXEMPTION WARD-1, RAJKOT, RAJKOT

In the result, appeal of the assessee is allowed

Bench: Shri Waseem Ahmed (Accountant Member), Shri Siddhartha Nautiyal (Judicial Member)

delay in filing appeal has been condoned by CIT(Exemption), no question of invoking section 12A(b) arises. In the alternative, the counsel for the assessee submitted that the provisions of section 143(1

KANTABEN VAJUBHAI PAGHADAL,RAJKOT, GUJARAT vs. ITO WD 1(2)(1), RAJKOT, RAJKOT

In the result, appeal filed by the assessee is allowed

Bench: Dr. Arjun Lal Sainiआयकरअपीलसं./Ita No.552/Rjt/2025 "नधा"रणवष" / Assessment Year: (2016-17) (Hybrid Hearing) Kantaben Vajubhai Paghadal Vs. It-Office, New Aayakar At- Charan Samadhiyala, Bhawan, Jetpur – 360370(Gujarat) Rajkot - 360370 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Cxmpp2962D (Appellant) (Respondent)

condone the delay. 3. On merit, Learned Counsel for the assessee, submitted that the issue involved in the appeal of the assessee is that assessee had received interest on enhanced compensation of Rs. 18,51,082/- on account of compulsory acquisition of agricultural land, which is exempted under section 10(37) of the Income tax Act 1961. However, assessing officer

MAYURBHAI HIRABHAI SINDHAV (MALDHARI),RAJKOT vs. INCOME TAX OFFICER WARD 2(1)(2), RAJKOT

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

Bench: DR. ARJUN LAL SAINI (Accountant Member), SHRI DINESH MOHAN SINHA (Judicial Member)

1)(2), (Maldhari), Vs. Rajkot, Aayakar Bhavan, Nr. Race C/o, Sarda & Sarda (CA), Sakar 1st Course Ring Road, Rajkot-360 001 Floor, Dr. Radha Krishnan Road, Opp. Rajkumar Collage, Rajkot-360 001 "ायीलेखासं./जीआइआरसं../PAN/GIR No.: AGNPS 7955 F ( अपीलाथ" /ppellant) ( ""थ" /Respondent) Appellant by : Shri Vimal Desai, Ld. AR Respondent by : Shri Abhimanyu Singh Yadav, Ld. Sr. DR Date

MAYURBHAI HIRABHAI SINDHAV ( MALDHARI),RAJKOT vs. INCOME TAX OFFICER WARD 2(1)(2), RAJKOT

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

Bench: DR. ARJUN LAL SAINI (Accountant Member), SHRI DINESH MOHAN SINHA (Judicial Member)

1)(2), (Maldhari), Vs. Rajkot, Aayakar Bhavan, Nr. Race C/o, Sarda & Sarda (CA), Sakar 1st Course Ring Road, Rajkot-360 001 Floor, Dr. Radha Krishnan Road, Opp. Rajkumar Collage, Rajkot-360 001 "ायीलेखासं./जीआइआरसं../PAN/GIR No.: AGNPS 7955 F ( अपीलाथ" /ppellant) ( ""थ" /Respondent) Appellant by : Shri Vimal Desai, Ld. AR Respondent by : Shri Abhimanyu Singh Yadav, Ld. Sr. DR Date

JYOTIBEN RAMESHCHANDRA SHAH,PORBANDAR vs. ITO, W-2(3), PORBANDAR, INCOME TAX OFFICE

In the result, appeal of the assessee is allowed for statistical\npurposes

1 SCR 1006], a\nBench of three Judges had held that unless want of bona fides of such\ninaction or negligence as would deprive a party of the protection of Section\n5 is proved, the application must not be thrown out or any delay cannot be\nrefused to be condoned

KHADAKALA SEVA SAHKARI MANADLI LTD.,RAJKOT (AMRELI) vs. THE ITO WARD - 3 (1) (4) AMRELI, AMRELI

In the result, appeal filed by the assessee is dismissed, as indicated above

Bench: Dr. Arjun Lal Sainiआयकर अपील सं./ Ita No.199/Rjt/2025 "नधा"रण वष"/Assessment Year :2018-19 Khadakala Seva Sahkari Mandali Income Tax Officer Ltd. Ward 3(1)(4), Amreli बनाम/ Savarkundla, Amreli, 364515 Gujarat - 365650 Vs [C/O. D. R. Adhia Om Shri Padamlaya, Near Trikamrayji Haweli, 16- Jagnath Plot, Dr. Yagnik Road, Opp. Imperial Hotel, Rajkot, Gujarat 360001] "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aabak3647B (अपीलाथ"/Appellant) (""यथ"/Respondent) "नधा"रती क" ओर से/Assessee By : Written Submission राज"व क" ओर से/Revenue By : Shri Dheeraj Kumr Gupta, Ld. Sr-Dr सुनवाई क" तार"ख /Date Of Hearing : 10/09/2025 घोषणा क" तार"ख /Date Of Pronouncement : 28/11/2025 आदेश/Order Per, Dr. Arjun Lal Saini, A.M:

1. Delay in filling appeal, in subject case disputed order of Add CIT/ICITEA) dated 20.10.2023 and Assesee seems fled current appeal against the order of Addl. CIT/ICIT(A) on 27.03.2025 before Hon'ble ITAT after a long delay and also not seems filed any application for condonation of delay in the written submission filed by Assesee also, any reason

SHRI SHARDAGRAM ALUMNI EDUCATION AND CHARITABLE TRUST,RAJKOT vs. CIT(EXEMPTION), AHMEDABAD, AHMEDABAD

In the result, appeal filed by the assessee is allowed for statistical\npurposes, in above terms

delay has been condoned in\nfiling application under clause-(iii) of 3rd proviso to sub-section-5 of\nSection 80G of the Act. The findings of the Co-ordinate Bench in the case\nof Vananchal Kelavani Trust (supra), are reproduced below:\n\"13. We have heard the rival contentions, perused the material on record and duly\nconsidered facts

SHIA IMMAMI ISMALIA GIRLS ACADEMY,BHUJ vs. CIT (EXEMPTION), AHMEDABAD

In the result, the appeal of the assessee is allowed for statistical\npurposes

condonation of delay, we\ncondone the delay of 53 days and admit the appeal of the assessee for\nhearing.\n6. We note that Ld. CIT(E), on merit rejected the assessee's application\nobserving as follows:\n“The applicant has filed an application for registration under section 12A(1

KRUPA VILAS GAU SEVA TRUST,KUTCH vs. CIT(EXEMPTION), AHMEDABAD

Appeals of the assessee are allowed for statistical purposes

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकरअपीलसं./Ita No. 162/Rjt/2023 (Assessment Year: Na) (Hybrid Hearing)

1. Ordinarily, a litigant does not stand to benefit by lodging an appeal late. 2. Refusing to condone delay can result in a meritorious matter being thrown out at the very threshold and cause of justice being defeated. As against this, when delay is condoned, the highest that can happen is that a cause would be decided on merits after

KRUPA VILAS GAU SEVA TRUST,KUTCH vs. CIT(EXEMPTION), AHMEDABAD

Appeals of the assessee are allowed for\nstatistical purposes

condoned the delay in filing the application and remitted the matter back to the CIT(E) for fresh adjudication.", "result": "Partly Allowed", "sections": ["12A(1

OM CERAMIC INDUSTRIES,MORBI vs. INCOME TAX OFFICE, WARD 1, MORBI, MORBI

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

sections": [ "272A (1)", "143(3)", "272A(1)(d)", "271AAC(1)" ], "issues": "Whether the delay in filing the appeal before the CIT(A) should be condoned

JAMNAGAR TAX CONSULTANTS ASSOCIATION,JAMNAGAR vs. THE COMMISSIONER OF INCOME TAX (EXEMPTION), RAJKOT

In the result, this appeal of the assessee is allowed for statistical purposes, in\nabove terms

section 12A(1)(ac)(iii) of the Income Tax Act. The rejection was based on the grounds that the assessee failed to comply with Rule 17A(2) by not submitting a self-certified copy of their registration and that their objects were not charitable.", "held": "The Tribunal condoned the 82-day delay

KANATALAW SEVA SAHAKARI MANDALI LTD.,RAJKOT (AMRELI) vs. THE ITO WARD - 3 (1) (4) AMRELI, AMRELI

Bench: Dr. Arjun Lal Sainiआयकर अपील सं./ Ita Nos.200 & 201/Rjt/2025 "नधा"रण वष"/Assessment Years :2018-19 & 2019-20 Kanatalaw Seva Sahkari Mandli Income Tax Officer Limited Ward 3(1)(4), Amreli बनाम/ Kanatalaw, Savarkundla, Vs Amreli - 364515 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aakfk8797L (अपीलाथ"/Appellant) (""यथ"/Respondent) "नधा"रती क" ओर से/Assessee By : Written Submission राज"व क" ओर से/Revenue By : Shri Dheeraj Kumr Gupta, Ld. Sr-Dr सुनवाई क" तार"ख /Date Of Hearing : 10/09/2025 घोषणा क" तार"ख /Date Of Pronouncement : 06/11/2025 आदेश/Order Per, Dr. Arjun Lal Saini, A.M

1. Delay in filing appeal: In subject case disputed order of Addl. CIT/JCIT(A) is dated 15.03.2024 and Assesee seems filed current appeal against the order of Addl. CIT/JCIT(A) on 27.03.2025 before Hon'ble ITAT after a long delay and also not seems filed any application for condonation of delay. In the written submission filed by Assesee also

KANATALAW SEVA SAHAKARI MANDALI LTD.,RAJKOT (AMRELI) vs. THE ITO WARD - 3 (1) (4) AMRELI, AMRELI

Bench: Dr. Arjun Lal Sainiआयकर अपील सं./ Ita Nos.200 & 201/Rjt/2025 "नधा"रण वष"/Assessment Years :2018-19 & 2019-20 Kanatalaw Seva Sahkari Mandli Income Tax Officer Limited Ward 3(1)(4), Amreli बनाम/ Kanatalaw, Savarkundla, Vs Amreli - 364515 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aakfk8797L (अपीलाथ"/Appellant) (""यथ"/Respondent) "नधा"रती क" ओर से/Assessee By : Written Submission राज"व क" ओर से/Revenue By : Shri Dheeraj Kumr Gupta, Ld. Sr-Dr सुनवाई क" तार"ख /Date Of Hearing : 10/09/2025 घोषणा क" तार"ख /Date Of Pronouncement : 06/11/2025 आदेश/Order Per, Dr. Arjun Lal Saini, A.M

1. Delay in filing appeal: In subject case disputed order of Addl. CIT/JCIT(A) is dated 15.03.2024 and Assesee seems filed current appeal against the order of Addl. CIT/JCIT(A) on 27.03.2025 before Hon'ble ITAT after a long delay and also not seems filed any application for condonation of delay. In the written submission filed by Assesee also

SAILESHKUMAR MAGANLAL PATEL ,SURENDRANAGAR vs. THE ITO WARD-2, SURENDRANAGAR., SURENDRANAGAR

In the result, both appeals of the assessee is allowed for statistical purposes

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं/.Ita No.441 & 442/Rjt/2024 "नधा"रणवष"/ Assessment Year: 2016-17 Saileshkumar Maganlal Patel The Ito, Ward-2 बनाम Parshavnath Chambers, Surendranagar Navyug Cinema Road, Vs. Surendranagar, 263310, Gujarat Pan : Acdpp2564P (अपीलाथ"/Appellant) : (""यथ"/Respondent) "नधा"रती क" ओर से/Assessee By : Shri D.M. Rindani, Ld.Ar राज"व क" ओर से/Revenue By : Shri Abhimanyu Singh Yadav, Sr-Dr

section 271(1) (C ) of the Act. Shri Anish Hasan Bakhai ITA No.132 /RJT/2024 (AY : 2017-18) 2 2. The appeal filed by the assessee in ITA No. 442/RJT/2024 [u/s. 271(1)(c) Penalty Appeal) for the Assessment Year 2016-17, is barred by limitation by 214 days, before this Tribunal. The assessee moved a petition requesting the Bench

SHAILESHKUMAR MAGANLAL PATEL,SURENDRANAGAR vs. THE ITO WARD-2, SURENDRANAGAR., SURENDRANAGAR

In the result, both appeals of the assessee is allowed for statistical purposes

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं/.Ita No.441 & 442/Rjt/2024 "नधा"रणवष"/ Assessment Year: 2016-17 Saileshkumar Maganlal Patel The Ito, Ward-2 बनाम Parshavnath Chambers, Surendranagar Navyug Cinema Road, Vs. Surendranagar, 263310, Gujarat Pan : Acdpp2564P (अपीलाथ"/Appellant) : (""यथ"/Respondent) "नधा"रती क" ओर से/Assessee By : Shri D.M. Rindani, Ld.Ar राज"व क" ओर से/Revenue By : Shri Abhimanyu Singh Yadav, Sr-Dr

section 271(1) (C ) of the Act. Shri Anish Hasan Bakhai ITA No.132 /RJT/2024 (AY : 2017-18) 2 2. The appeal filed by the assessee in ITA No. 442/RJT/2024 [u/s. 271(1)(c) Penalty Appeal) for the Assessment Year 2016-17, is barred by limitation by 214 days, before this Tribunal. The assessee moved a petition requesting the Bench

SHREE SAMARTH SWITCHGEAR AND TRANSMISSION PVT LTD,JAMNAGAR vs. PRINCIPAL COMMISSIONER OF INCOME TAX, JAMNAGAR, JAMNAGAR

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinha

condone the delay of 120 days in ITA No.612/RJT/2024,as also 119 days’ delay, each in filing, the appeals in ITA No.609 and 610/RJT/2024, and admit these respective appeals for hearing. 7. For the sake of convenience, the grounds as well as the facts narrated in ITA No.612/RJT/2024, for assessment Year 2018-19, have been taken into consideration for deciding