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37 results for “condonation of delay”+ Section 253clear

Sorted by relevance

Mumbai328Delhi222Chennai216Indore186Ahmedabad186Kolkata170Jaipur140Karnataka139Surat122Bangalore108Lucknow107Chandigarh102Pune69Raipur47Cochin45Panaji43Hyderabad43Nagpur40Cuttack40Rajkot37Allahabad35Patna28Jabalpur22Jodhpur22Varanasi20Visakhapatnam17Guwahati14Amritsar12Ranchi9Agra8SC4Telangana2Calcutta1Andhra Pradesh1Rajasthan1Dehradun1

Key Topics

Section 25036Condonation of Delay30Addition to Income19Section 14714Section 12A14Section 143(3)13Penalty12Limitation/Time-bar11Section 144

ARHAM ENTERPRISE,RAJKOT vs. ITO, TDS-1, RAJKOT, RAJKOT

In the result, all these appeal appeals of the assessee i

ITA 147/RJT/2025[2016-17]Status: DisposedITAT Rajkot19 Sept 2025AY 2016-17

Bench: Dr. Arjun Lal Saini. Before Dr. Arjun Lal Saini. Before Dr. Arjun Lal Saini. & Shri Diesh Mohan Sinhashri Diesh Mohan Sinha

For Appellant: Shri Mehul Ranpura, Ld. ARFor Respondent: Shri Abhimanyu Singh Yadav, Ld. Sr
Section 206

condoned and may please be admitted and decided on merits by exercising the powers conferred in the ITAT vide provisions of decided on merits by exercising the powers conferred in the ITAT vide provisions of decided on merits by exercising the powers conferred in the ITAT vide provisions of section 253(5) of the Income section 253

ARHAM ENTERPRISE,DIST. RAJKOT vs. THE ITO(TDS), WARD-1, RAJKOT, RAJKOT

In the result, all these appeal appeals of the assessee i

Showing 1–20 of 37 · Page 1 of 2

9
Exemption9
Section 1488
Section 2068
ITA 228/RJT/2022[2017-18]Status: DisposedITAT Rajkot19 Sept 2025AY 2017-18

Bench: Dr. Arjun Lal Saini. Before Dr. Arjun Lal Saini. Before Dr. Arjun Lal Saini. & Shri Diesh Mohan Sinhashri Diesh Mohan Sinha

For Appellant: Shri Mehul Ranpura, Ld. ARFor Respondent: Shri Abhimanyu Singh Yadav, Ld. Sr
Section 206

condoned and may please be admitted and decided on merits by exercising the powers conferred in the ITAT vide provisions of decided on merits by exercising the powers conferred in the ITAT vide provisions of decided on merits by exercising the powers conferred in the ITAT vide provisions of section 253(5) of the Income section 253

ARHAM ENTERPRISE,DIST. RAJKOT vs. ITO(TDS), WARD-1, RAJKOT, RAJKOT

In the result, all these appeal appeals of the assessee i

ITA 227/RJT/2022[2016-17]Status: DisposedITAT Rajkot19 Sept 2025AY 2016-17

Bench: Dr. Arjun Lal Saini. Before Dr. Arjun Lal Saini. Before Dr. Arjun Lal Saini. & Shri Diesh Mohan Sinhashri Diesh Mohan Sinha

For Appellant: Shri Mehul Ranpura, Ld. ARFor Respondent: Shri Abhimanyu Singh Yadav, Ld. Sr
Section 206

condoned and may please be admitted and decided on merits by exercising the powers conferred in the ITAT vide provisions of decided on merits by exercising the powers conferred in the ITAT vide provisions of decided on merits by exercising the powers conferred in the ITAT vide provisions of section 253(5) of the Income section 253

ARHAM ENTERPRISE,RAJKOT vs. ITO, TDS-1, RAJKOT, RAJKOT

In the result, all these appeal appeals of the assessee i

ITA 148/RJT/2025[2017-18]Status: DisposedITAT Rajkot19 Sept 2025AY 2017-18

Bench: Dr. Arjun Lal Saini. Before Dr. Arjun Lal Saini. Before Dr. Arjun Lal Saini. & Shri Diesh Mohan Sinhashri Diesh Mohan Sinha

For Appellant: Shri Mehul Ranpura, Ld. ARFor Respondent: Shri Abhimanyu Singh Yadav, Ld. Sr
Section 206

condoned and may please be admitted and decided on merits by exercising the powers conferred in the ITAT vide provisions of decided on merits by exercising the powers conferred in the ITAT vide provisions of decided on merits by exercising the powers conferred in the ITAT vide provisions of section 253(5) of the Income section 253

SHABBIR SAIFUDDIN MAKATI,JAMNAGAR vs. THE ITO, WARD-3(1),, JAMNAGAR

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

ITA 419/RJT/2025[2014-15]Status: DisposedITAT Rajkot18 Aug 2025AY 2014-15

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकरअपीलसं./Ita No.419/Rjt/2025 ("नधा"रणवष"/Assessment Year: (2014-15) Shabbir Safuddini Makati बनाम Income Tax Officer, Ward-2(6), Jamnagar, Aaykar /Vs. C-2/333, Gidc, Shankar Bhwan, Jamnagar-361 004 Tekari, Udyog Nagar, Jamnagar-361004 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Acdpm8899E (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri Sanjeev Buddh, Ld.A.RFor Respondent: Shri Abhimanyu Singh Yadav, Ld.Sr. D.R
Section 10Section 143(3)Section 250Section 253(3)

section 253(3) and 253(5) of the Act. The assessee has filed an affidavit giving reasons for delay in filing the appeal before the Tribunal. The Ld. Counsel has explained the reasons for delay stating that assessee was badly engaged for medical treatment of his parents who were aged old. The Ld. Counsel stated that assessee was in mental

SHRI BHAKTINAGAR CO OP HOUSING SOCIETY LTD,RAJKOT vs. COMMISSIONER OF INCOME TAX (APPEALS), DELHI

In the result the appeal of the assessee is dismissed in limine

ITA 18/RJT/2026[2014-15]Status: DisposedITAT Rajkot17 Apr 2026AY 2014-15

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

For Appellant: Shri Abhimanyu Singh Yadav. Ld. Sr. DR
Section 143(3)Section 250Section 263

delay in filing present appeal. We find that section 253(5) of the Act empowers the ITAT to admit an appeal after expiry of prescribed time, if there is a "sufficient cause" for not presenting appeal within prescribed time. In the interest of justice, we take a judicious view and we condoned

SHIVEN CERAMIC LLP,MORBI vs. ITO, NATIONAL E ASSESSMENT, DELHI, DELHI

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

ITA 392/RJT/2025[2018-19]Status: DisposedITAT Rajkot20 Aug 2025AY 2018-19

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं./Ita No.392/Rjt/2025 ("नधा"रण वष"/Assessment Year: (2018-19) M/S Shiven Ceramic Llp, बनाम Income Tax Officer National E-Assessment Centre, /Vs. 604/P5, 642/P1, Village Delhi Ghnutu, Lakhdhirpur Nr. Royal Touch Vitrified, Morbi-360 004 "थायी लेखा सं./जीआइआरसं./Pan/Gir No.: Adifs 8442 F (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri Darshit Ranpara, Ld. A.RFor Respondent: Shri Abhimanyu Singh Yadav, Ld. Sr. D.R
Section 143(3)Section 250Section 253(3)

section 253(3) and 253(5) of the Act. The assessee has filed an affidavit giving reasons for delay in filing the appeal before the Tribunal. The learned Counsel for the assessee, explained the reasons for delay, stating that in an appeal filed, before the Ld. Commissioner of Income-tax (Appeals), National Faceless Appeal Centre, Delhi, who has, vide order

CHINTAN DWARKADAS CHOTAI,JUNAGADH vs. DCIT/ACIT CIR 1(1), RKT, RAJKOT

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

ITA 636/RJT/2025[2019-20]Status: DisposedITAT Rajkot07 Jan 2026AY 2019-20

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

For Respondent: Shri Abhimanyu Singh Yadav, Ld. Sr. DR
Section 132Section 147Section 148Section 270ASection 272A(1)(d)Section 80G

delay in filing the appeal before the Ld.CIT(A) is condoned. We find that section 253(3) of the Act empowers

SHRI SALIMBHAI SATARBHAI GAJIYANI,MALIYA HATINA, JUNAGADH vs. THE ITO WARD 2, JUNAGADH

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

ITA 881/RJT/2024[2017-18]Status: DisposedITAT Rajkot28 Feb 2025AY 2017-18

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकरअपीलसं /.Ita No.881/Rjt/2024 "नधा"रणवष"/ Assessment Year: 2017-18 Salimbhai Satarbhai Gajiyani Ito, Ward-2 बनाम Prop. Of Raj Enterprise Jungadh. Opp: High School Vs. Station Road, Malia Hatina Junagadh. Pan : Afppg 1405 F (अपीलाथ"/Appellant) : (""यथ"/Respondent) "नधा"रतीक"ओरसे/Assessee By : Shri Chetan Agarwal, Ld.Ar राज"वक"ओरसे/Revenue By : Shri Abhimanyu Singh Yadav, Sr-Dr

For Appellant: Shri Chetan Agarwal, ld.ARFor Respondent: Shri Abhimanyu Singh Yadav, Sr-DR
Section 144Section 250Section 253Section 5

condone the delay if a litigant satisfied the Court that there were sufficient reasons for availing the remedy after expiry of the limitation. Such reasoning should be to the satisfaction of the Court. The expression "sufficient cause or reason" as Shri SalimbhiaSatarbhiaGajiyani Vs. ITO 3 provided in sub-section (5) of section 253

DAMJIBHAI LEKHRAJBHAI THAVRANI,JUNAGADH vs. INCOME TAX OFFICER, WARD-1, JUNAGADH

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

ITA 239/RJT/2025[2008-09]Status: DisposedITAT Rajkot29 Aug 2025AY 2008-09

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं/.Ita No. 239/Rjt/2025 िनधा"रण वष"/ Assessment Year: (2008-09) बनाम Damjibhai Lekharjibhai Thavrani Income-Tax Officer, C/O. Sarda & Sarda (Ca), Sakar 1St Vs. Ito Ward – 1 Floor, Dr. Radha-Krishnan Road, Opp. Income Tax Office, Bhootnath Rajkumar College, Chamber, Rajkot 360001 Junagadh – 362001 "थायीलेखासं/.जीआइआरसं/.Pan No. : Aeypt7701B (अपीलाथ"/Appellant) .. (""यथ"/Respondent)

For Appellant: Shri Vimal Desai, Ld. ARFor Respondent: Shri Sanjay Punglia, Ld. CIT (DR)
Section 147Section 250Section 250(6)Section 253(3)Section 271(1)(c)

condoning the delay in filing the appeal.” 3. The appeal filed by the assessee is barred by limitation by 55 days in terms of provisions of section 253

SEASTEM LIMITED,JAMNAGAR vs. ACIT CIR - 1,, JAMNAGAR

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

ITA 334/RJT/2024[2017-2018]Status: DisposedITAT Rajkot09 Jul 2025AY 2017-2018

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकरअपीलसं./Ita No. 334/Rjt/2024 ("नधा"रणवष" / Assessment Year: (2017-18) (Hybrid Hearing) Seastem Limited, Jamnagar Vs. Acit, Cir-1, Jamnagar 1 Avani Appartment, - Sarusection Road Income Tax Office, Jamnagar – 361001 Jamnagar - 361001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aahcs9428G (Appellant) (Respondent) Appellant By : Shri Chetan Agarwal, Ld. Ar Respondent By : Shri K. L. Solanki, Ld. Sr. Dr Date Of Hearing : 24/04/2025 Date Of Pronouncement : 09/07/2025 आदेश / O R D E R Per Dinesh Mohan Sinha, Jm:

For Appellant: Shri Chetan Agarwal, Ld. ARFor Respondent: Shri K. L. Solanki, Ld. Sr. DR
Section 143(1)Section 143(2)Section 143(3)Section 144Section 250Section 251Section 271B

Section s of the limitation in an appeal fied by ented in order to enable the court to do substantial justice to the parties by disposing of matters on merits. The expression "sufficient cause is adequately elastic to life the court to apply the law in A meaningful manner which subserves the ends of the justice that being the life

BHAVESHKUMAR MAHENDRABHAI MANIYAR,JUNAGADH vs. THE ITO WARD-1, JUNAGADH., JUNAGADH

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

ITA 234/RJT/2025[2019-20]Status: DisposedITAT Rajkot29 Aug 2025AY 2019-20

Bench: Shri Dr. A. L. Saini, Accountat Member & Shri Dinesh Mohan Sinhaआयकर अपील सं./Ita No.234/Rjt/2025 Assessment Year: (2019-20) (Physical Hearing) Bhavneshkumar Mahendrabhai Vs. Ito, Maniyar, Ward – 1, Prop.Of Shree Hari Enterprise, Junagadh Shop No.2, Rajkamal Apartment, Junagadh, Junagadh - 362001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Afdpm3866Q (Appellant) (Respondent)

Section 132Section 133ASection 147Section 250Section 253(3)Section 253(5)

section 253(3) of the Act. The learned Authorized Representative (ld. AR) filed an application for condonation of delay supported

MATEL HARDWARE,RAJKOT vs. INCOME TAX OFFICER, ITO WD 3(1)(1), RAJKOT

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

ITA 204/RJT/2025[2016-17]Status: DisposedITAT Rajkot18 Aug 2025AY 2016-17

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकरअपीलसं./Ita No. 204/Rjt/2025 ("नधा"रणवष"/Assessment Year: (2016-17) Matel Hardware Income Tax Officer, Ward- Shrddha Park Street No.2, Shrddha 3(1)(1), Rajkot, Aaykar बनाम Park Main Road, Ram Chowk, Bhawan, Rajkot-360001 /Vs. Rajkot-360002 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aazfm6158L (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri Ajay Dholariya, Ld. A.RFor Respondent: Shri Abhimanyu Singh Yadav, Ld. Sr. D.R
Section 147Section 250Section 250(6)Section 253(3)

section 253(3) and 253(5) of the Act. The assessee has filed an affidavit giving reasons for delay in filing the appeal before the Tribunal. The Ld. Counsel has explained the reasons for delay stating that assessee was suffering severe chest pain and was badly engaged for his medical treatment ( relevant medical papers have been submitted before the Bench

BHAVESH ISHWARLAL PANCHASARA,RAJKOT vs. ASSISTANT COMMISSIONER OF INCOME TAX, RAJKOT

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

ITA 95/RJT/2024[2015-16]Status: DisposedITAT Rajkot24 Jul 2025AY 2015-16

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं./Ita No.95/Rjt/2024 ("नधा"रण वष"/Assessment Year: (2015-16) Bhavesh Ishwarlal बनाम Assistant Commissioner Of Panchasara Income-Tax, Circle-3(1), Rajkot /Vs. 1, Mehulnagar Main Road, Near Khodiyar Temple, Rajkot-360 002 "थायी लेखा सं./जीआइआरसं./Pan/Gir No.: Aodpp 1375 E (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri Nimish Vayawala, Ld.A.R. &For Respondent: Shri Abhimanyu Singh Yadav, Ld.Sr. D.R
Section 143(3)Section 234ASection 250Section 253(3)Section 271(1)(c)Section 68

section 253(3) and 253(5) of the Act. The assessee has filed an affidavit giving reasons for delay in filing the appeal before the Tribunal. The Ld. Counsel has explained the reasons for delay stating that assessee received the order of Ld. CIT(A) on 03.11.2023 and stipulated period to file appeal before Tribunal was on or before

SHRI NARENDRA DHARAMDAS GIDWANI,ANJAR KUTCH vs. THE ADDL. CIT, NFAC, , NEW DELHI

In the result, the appeal of the assessee is partly allowed

ITA 220/RJT/2023[2015-16]Status: DisposedITAT Rajkot09 Jun 2025AY 2015-16

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकरअपीलसं./Ita No. 220/Rjt/2023 ("नधा"रणवष" / Assessment Year: (2015-16) (Hybrid Hearing) Narendra Dharamdas Gidwani, The Commissioner Of Income Vs. Plot No. 29, Survey No. 193/1, Maitru Tax(Appeals), Residency Meghpar Borichi, Anjar, National Faceless Appeal Centre Kutch, (Nfac), Delhi, Income Tax Gujarat - 370110 Department, Ministry Of Finance, Government Of India "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Akmpg6386M (Appellant) (Respondent) Appellant By : Shri Chiranjeev Tandon, Ld. Ar Respondent By : Shri Abhimanyu Singh Yadav, Ld. Sr. Dr Date Of Hearing : 26/03/2025 Date Of Pronouncement : 09/06/2025 आदेश / O R D E R Per D. M. Sinha, Jm:

For Appellant: Shri Chiranjeev Tandon, Ld. ARFor Respondent: Shri Abhimanyu Singh Yadav, Ld. Sr. DR
Section 147Section 269Section 269SSection 270ASection 69A

Section 253(3) of the Income Tax Act, 1961 the Appeal has to be filed within a period of 60 days from the date of receipt of the Impugned Order. The limitation period of 60 days expired on June 3, 2023. Thus, there is delay of only 29 days in filing Appeal by the Applicant which may kindly be condoned

ANIMAL LOVERS CHARITABLE TRUST,JAMNAGAR vs. THE CIT(EXEMPTION), AHMEDABAD, AHMEDABAD

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

ITA 157/RJT/2024[2023-24]Status: DisposedITAT Rajkot12 Aug 2025AY 2023-24

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं./Ita No.157/Rjt/2024 Assessment Year: N.A Animal Lovers Charitable Trust Commissioner Of Income-Tax C.A Govind Sonecha, “S & A Vs. (Exemption), Ahmedabad, Room Houe”, Near Golen City, 80Ft Roa, No.609, Floor-6, Aayakar Bhawan Khodiyar Colony, B/H Saru Section (Vejalpur), Near Sachin Tower, 100 Police Headquarters, Foot Road, Anandnagar- Jamnagar-360 510 Prahladnagar Road, Ahmedabad-380 -015 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aajta 1250 D (Appellant) (Respondent)

Section 12ASection 12A(1)(ac)Section 253

Section 253 of the Income Tax Act, 1961 which is delayed by by 136 136 days. As the order is time barred for filing Form 36 we hereby request your good-self to kindly condone

VAGHANI BROTHERS,RAJKOT vs. THE INCOME TAX OFFICER, WARD 2(1)(1), RKT, RAJKOT

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

ITA 159/RJT/2025[2017-18]Status: DisposedITAT Rajkot17 Dec 2025AY 2017-18

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकरअपीलसं./Ita No.159/Rjt/2025 Assessment Year: (2017-18) Vaghani Brothers Vs. The Ito, Ward – 2(1)(1), Rajkot Bus Stand Road, Nr. Buu Stand, Aayakar Bhavan, Race Course Ring Dhoraji (Guj) - 360410 Road, Rajkot - 360001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aabfv5533C (Appellant) (Respondent)

For Appellant: Shri Brijesh Parekh, Ld. A.RFor Respondent: Shri Abhimanyu Singh Yadav. Ld. Sr. DR
Section 143(3)

section 253(5) and the decision of Hon'ble Supreme Court, we take a judicious view and condone delay in this

BILIYA SEVA SAHKARI MANDLI LIMITED,MORBI, RAJKOT vs. ITO WARD 1, MORBI, MORBI

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

ITA 742/RJT/2025[2018-19]Status: DisposedITAT Rajkot29 Jan 2026AY 2018-19

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinhaआयकरअपीलसं./Ita No. 742/Rjt/2025 Assessment Year: (2018-19) Biliya Seva Sahkari Mandli Vs. Income Tax Office, Aayakar Limited Vibhag, J.K. Chamber, National At. Biliya, Tal. Morbi, Gujarat, Highway-8-A, At- Lalpar, Morvi 363641 (Gujarat) Morbi 363642 (Gujarat) "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aabab3498H (Appellant) (Respondent)

For Appellant: Shri Chetan Agarwal, Ld. A.RFor Respondent: Shri Gopi Nath Chaubey, Ld. Sr. DR
Section 147Section 234ASection 234FSection 253(5)Section 270ASection 80P(2)(d)

condonation of delay it appears, that delay is because of Bonafide results. on facts and circumstances of the case it appears that there is a sufficient course in not Biliya Seva Sahkari Mandali Ltd. filing the appeal in time. Thus, taking into account the provision of section 253

SANT SHRI MOHANDASBAPA GURUSHRI SHAMLABAPA MANAV SEVA TRUST RAJKOT,RAJKOT, GUJARAT vs. CIT (EXEMPTION), AHMEDABAD

In the result, all appeals ITA No

ITA 85/RJT/2025[2022-23]Status: DisposedITAT Rajkot17 Apr 2026AY 2022-23

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinhaआयकरअपीलसं./Ita No.16/Rjt/2026 ("नधा"रणवष"/Assessment Year: (2026-27) Karsandas Kalabhai Thakkar Public Cit (Exemption) Charitable Trust, Vs. Room No.609, Floor-6, Aayakar Bhawan At Mauvan, Taluka Khambhalia, (Vejalpur), Nr. Sachin Tower, 100 Foot Dist- Jamnagar, Gujarat- 361001 Road, Anandnagar-Prahladnagar Road, Ahmedabad, Gujarat, 380015, Ahmedabad. "ायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaatk1903A (अपीलाथ"/Appellant) (""यथ"/Respondent) Appellant By : Shri Darshak Thakkar, Ld. Ar : Shri Sanjay Punglia, Ld. Cit Dr Respondent By आयकरअपीलसं./Ita No. 41/Rjt/2026 ("नधा"रणवष"/Assessment Year: (2026-27) Mpsmc Alumni Scholarship Fund & Cit (Exemption) Foundation, Ahmedabad, Gujarat, 380001. Samarpan Panchvati Main Road, Opp. Vs. Shrinathji Tower, Panchvati, Rajkot, Gujarat 360001 "ायीलेखासं./जीआइआरसं./Pan/Gir No.: Aahtm6187H (अपीलाथ"/Appellant) (""यथ"/Respondent) Appellant By : Ms. Manalee N. Kamdar, Ld. Ar Respondent By : Shri Sanjay Punglia, Ld. Cit Dr

For Appellant: Shri Darshak Thakkar, Ld. ARFor Respondent: Shri Sanjay Punglia, Ld. CIT DR
Section 12A

delay in filing the appeal, we note that section 253(5) of the Act empower to ITAT to admit an appeal after expiry of prescribed time. Thus, taking into account facts of the case and the provisions of Section 253(5) of the Act, we take a judicious view and condone

MPSMC ALUMNI SCHOLARSHIP FUND & FOUNDATION,RAJKOT vs. CIT (EXEMPTION), AHMEDABAD

In the result, all appeals ITA No

ITA 41/RJT/2026[2026-2027]Status: DisposedITAT Rajkot17 Apr 2026AY 2026-2027

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinhaआयकरअपीलसं./Ita No.16/Rjt/2026 ("नधा"रणवष"/Assessment Year: (2026-27) Karsandas Kalabhai Thakkar Public Cit (Exemption) Charitable Trust, Vs. Room No.609, Floor-6, Aayakar Bhawan At Mauvan, Taluka Khambhalia, (Vejalpur), Nr. Sachin Tower, 100 Foot Dist- Jamnagar, Gujarat- 361001 Road, Anandnagar-Prahladnagar Road, Ahmedabad, Gujarat, 380015, Ahmedabad. "ायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaatk1903A (अपीलाथ"/Appellant) (""यथ"/Respondent) Appellant By : Shri Darshak Thakkar, Ld. Ar : Shri Sanjay Punglia, Ld. Cit Dr Respondent By आयकरअपीलसं./Ita No. 41/Rjt/2026 ("नधा"रणवष"/Assessment Year: (2026-27) Mpsmc Alumni Scholarship Fund & Cit (Exemption) Foundation, Ahmedabad, Gujarat, 380001. Samarpan Panchvati Main Road, Opp. Vs. Shrinathji Tower, Panchvati, Rajkot, Gujarat 360001 "ायीलेखासं./जीआइआरसं./Pan/Gir No.: Aahtm6187H (अपीलाथ"/Appellant) (""यथ"/Respondent) Appellant By : Ms. Manalee N. Kamdar, Ld. Ar Respondent By : Shri Sanjay Punglia, Ld. Cit Dr

For Appellant: Shri Darshak Thakkar, Ld. ARFor Respondent: Shri Sanjay Punglia, Ld. CIT DR
Section 12A

delay in filing the appeal, we note that section 253(5) of the Act empower to ITAT to admit an appeal after expiry of prescribed time. Thus, taking into account facts of the case and the provisions of Section 253(5) of the Act, we take a judicious view and condone