M/S. GUJARAT CHEMICAL PORT TERMINAL CO.LTD.,,BHARUCH vs. THE CIT-I, BARODA

In the result, Cross Objection appeal of the assessee is allowed

Bench: Shri Sandeep Gosain, Hon'Ble & Shri O.P.Meena, Hon'Bleआ.अ.सं./I.T.A No.1501/Ahd/2014 "नधा"रण वष"/Assessment Year: 2009-10 M/S.Gujarat Chemical Port Terminal V The Commissioner Of Income Tax, Vadodara. Company Ltd., S Po Lakhigam, Via Dahej, . Bharuch – 392 130. [Pan: Aaacg 6861 A] अपीलाथ" / Appellant ""यथ"/Respondent आ.अ.सं./I.T.A No.2998/Ahd/2014 "नधा"रण वष"/Assessment Year: 2010-11 The Deputy Commissioner Of Income V M/S.Gujarat Chemical Port Tax, Circle-1(1), Baroda. S Terminal Company Ltd., . Po Lakhigam, Via Dahej, Bharuch – 392 130. [Pan: Aaacg 6861 A] अपीलाथ" / Appellant ""यथ"/Respondent Cross Objection No.30/Ahd/2015 (Arising Out Of Ita No.2998/Ahd/2014) "नधा"रण वष"/Assessment Year: 2010-11 M/S.Gujarat Chemical Port Vs. The Deputy Commissioner Of Terminal Company Ltd., Income Tax, Circle-1(1), Po Lakhigam, Via Dahej, Baroda. Bharuch – 392 130. [Pan: Aaacg 6861 A] अपीलाथ" / Appellant ""यथ"/Respondent

10A by the A.O. without conducting the enquiries which are prima-facie warranted on the facts and circumstances of this case. It is trite law that lack Page 9 of 17 Gujarat Chemical Port Terminal Com. Ltd., /ITA No’s.1501 & 2998/AHD/2014 & C.O.No’s 30 & 137 of enquiry results in error within the meaning of Sec.263

THE DCIT, CIRCLE-1(1),, BARODA vs. GUJARAT CHEMICAL PORT TERMINAL CO.LTD.,, BHARUCH

In the result, Cross Objection appeal of the assessee is allowed

Bench: Shri Sandeep Gosain, Hon'Ble & Shri O.P.Meena, Hon'Bleआ.अ.सं./I.T.A No.1501/Ahd/2014 "नधा"रण वष"/Assessment Year: 2009-10 M/S.Gujarat Chemical Port Terminal V The Commissioner Of Income Tax, Vadodara. Company Ltd., S Po Lakhigam, Via Dahej, . Bharuch – 392 130. [Pan: Aaacg 6861 A] अपीलाथ" / Appellant ""यथ"/Respondent आ.अ.सं./I.T.A No.2998/Ahd/2014 "नधा"रण वष"/Assessment Year: 2010-11 The Deputy Commissioner Of Income V M/S.Gujarat Chemical Port Tax, Circle-1(1), Baroda. S Terminal Company Ltd., . Po Lakhigam, Via Dahej, Bharuch – 392 130. [Pan: Aaacg 6861 A] अपीलाथ" / Appellant ""यथ"/Respondent Cross Objection No.30/Ahd/2015 (Arising Out Of Ita No.2998/Ahd/2014) "नधा"रण वष"/Assessment Year: 2010-11 M/S.Gujarat Chemical Port Vs. The Deputy Commissioner Of Terminal Company Ltd., Income Tax, Circle-1(1), Po Lakhigam, Via Dahej, Baroda. Bharuch – 392 130. [Pan: Aaacg 6861 A] अपीलाथ" / Appellant ""यथ"/Respondent

10A by the A.O. without conducting the enquiries which are prima-facie warranted on the facts and circumstances of this case. It is trite law that lack Page 9 of 17 Gujarat Chemical Port Terminal Com. Ltd., /ITA No’s.1501 & 2998/AHD/2014 & C.O.No’s 30 & 137 of enquiry results in error within the meaning of Sec.263

THE WANKA VIVIDH KARYAKARI SEVA SAHKARI MANDALI LTD,TAPI vs. THE INCOME TAX OFFICER, WARD2 BARDOLI, BARDOLI

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

Bench: Shri Pawan Singhआ.अ.सं./Ita No.470/Srt/2023 (Ay 2017-18) (Hearing In Physical Court) The Wanka Vividh Karyakari Seva Income Tax Officer, Sahkari Mandali Ltd. Ward-2, Bardoli, Income Vs At & Po Wanka, Taluka-Nizar, Tax Office, 2Nd Floor, Bsnl Tapi-394370 Building, Opp. Jalaram Akshaymodi40@Gmail.Com Temple, Station Road, Pan No: Aahft 1009 K Bardoli-394601 अपीलाथ"/Appellant ""थ" /Respondent

condonation of delay in filing returned of income. 6. I find that in the present appeal, the dispute is very narrow as to whether the assessee is eligible for deduction under section 80P without filing returned of income. First I deal with the objection of ld Sr DR that in assessing officer has no power to entertain the claim

BAI PIROJBAI MANEKJI PATEL SINGAPOREWALLA ENGLISH SCHOOL FOR GIRLS,SURAT vs. THE CIT (EXEMPTION),AHMEDABAD, AHMEDABAD

delays in filing appeals are condoned for the reasons\ngiven in the above case (supra).\n5.\nBefore deciding the lead case, the following primary facts may be stated\nin a tabular form for ready reference and appreciation of the issues:\nParticulars Bai\nManekji Patel\nSinganporewalla\nEnglish School\nfor Girls ITA\nNo.487/SRT/202\n4\nDate of 11.11 1912\nincorporati\non\nDate

SHREE SIDDHRUDRA BRAHM SAMAJ KELVANI MANDAL ,BHARUCH vs. CIT(EXEMPTION), AHMEDABAD

In the result, the appeal of the applicant trust is partly allowed for statistical purposes

Bench: Ms. Suchitra Kamble & Shri Bijayananda Pruseth

Section 12A(1)(ac) of the Act for filing Form No. 10A and Shree Siddhrudra Brahm Samaj Kelvani Mandal vs. CIT(E) Asst. Year –N.A. - 2– 10AB is mandatory and therefore, after considering the CBDT Circular which extended the said time limit, the time limit for filing application was extended appeal 25.11.2022. The CIT(E) further observed that the applicant

FIRST DASTUR MAHERJI RANA TRUST FUND,SURAT vs. THE CIT (EXEMPTION), AHMEDABAD, AHMEDABAD

delays in filing appeals are condoned for the reasons\ngiven in the above case (supra).\n5.\nBefore deciding the lead case, the following primary facts may be stated\nin a tabular form for ready reference and appreciation of the issues:\nParticulars\nBai\nManekji Patel\nSingaporewalla\nEnglish School\nfor Girls ITA\nNo.487/SRT/202\n4\nPirojbai\nDastur\nDarab Paahalana\nTrust Fund ITA\nNo.488/SRT/202

GOODWILL FOUNATION CHARITABLE TRUST,SURAT vs. COMMISSIONER OF INCOME TAX (EXEMPTION), SURAT

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

Bench: Ms Suchitra Raghunath Kamble & Shri Bijayananda Prusethआयकर अपील सं./Ita Nos.427 & 426/Srt/2025 (Assessment Years: 2024-25) (Hybrid Hearing) Goodwill Foundation Charitable Vs. The Cit(Exemption), Trust, Ahmedabad A 102, Sky Heaven Ved Gurukul Road Ved, Surat - 395004 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aadtg9648P (Appellant) (Respondent) Appellant By Shri Harikrishna Gohil, Ar Respondent By Shri Mukesh Jain, Cit-Dr Date Of Hearing 09/06/2025 Date Of Pronouncement 11/06/2025

section 253(3) of the Act. These appeals were required to be filed within 60 days, i.e. on or before 07.01.2025 and 11.01.2025 respectively, however, the assessee-trust filed both appeals on 09.04.2025 before this Tribunal. The assessee has filed affidavits giving similar reasons for delays in filing both appeals before this Tribunal. In the affidavit, the assessee stated that

GOODWILL FOUNDATION CHARITABLE TRUST,SURAT vs. COMMISSIONER OF INCOME TAX (EXEMPTION), SURAT

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

Bench: Ms Suchitra Raghunath Kamble & Shri Bijayananda Prusethआयकर अपील सं./Ita Nos.427 & 426/Srt/2025 (Assessment Years: 2024-25) (Hybrid Hearing) Goodwill Foundation Charitable Vs. The Cit(Exemption), Trust, Ahmedabad A 102, Sky Heaven Ved Gurukul Road Ved, Surat - 395004 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aadtg9648P (Appellant) (Respondent) Appellant By Shri Harikrishna Gohil, Ar Respondent By Shri Mukesh Jain, Cit-Dr Date Of Hearing 09/06/2025 Date Of Pronouncement 11/06/2025

section 253(3) of the Act. These appeals were required to be filed within 60 days, i.e. on or before 07.01.2025 and 11.01.2025 respectively, however, the assessee-trust filed both appeals on 09.04.2025 before this Tribunal. The assessee has filed affidavits giving similar reasons for delays in filing both appeals before this Tribunal. In the affidavit, the assessee stated that

THE SORABJI BURJORJI DASTUR DARAB PAAHALANA TRUST FUND,SURAT vs. THE CIT(EXEMPTION),AHMEDABAD, AHMEDABAD

In the result, these 4 appeals of assessee in ITA Nos

delays in filing appeals are condoned for the reasons\ngiven in the above case (supra).\n5.\nBefore deciding the lead case, the following primary facts may be stated\nin a tabular form for ready reference and appreciation of the issues:\nParticulars\nBai\nManekji Patel\nSinganporewalla\nEnglish School\nfor Girls ITA\nNo.487/SRT/202\n4\nPirojbai\nDastur\nBurjorji\nDarab Paahalana\nTrust Fund

THE DASTUR DARAB PAHALANA TRUST FUNDS,SURAT vs. THE CIT (EXEMPTION),AHMEDABAD, AHMEDABAD

delays in filing appeals are condoned for the reasons\ngiven in the above case (supra).\n5.\nBefore deciding the lead case, the following primary facts may be stated\nin a tabular form for ready reference and appreciation of the issues:\nParticulars\nBai\nManekji Patel\nSinganporewalla\nEnglish School\nfor Girls ITA\nNo.487/SRT/202\nPirojbai\nDastur The Sorabjee The Dastur Darab\nBurjorji\nDastur

THE SORABJEE NUSSERWANJEE PARUCK PARSI POLYTECHNIC INSTITUTE,SURAT vs. THE CIT (EXEMPTION), AHMEDABAD, AHMEDABAD

delays in filing appeals are condoned for the reasons\ngiven in the above case (supra).\n5.\nBefore deciding the lead case, the following primary facts may be stated\nin a tabular form for ready reference and appreciation of the issues:\nParticulars Bai\nPirojbai\nManekji Patel\nSinganporewalla\nEnglish School\nfor Girls ITA\nNo.487/SRT/202\n4\nDate of 11.11 1912\nincorporati\non\nDate