NAVBHARAT CHARITABLE TRUST,BHARUCH vs. INCOME TAX OFFICER, WARD - 1, , BHARUCH

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

Bench: Shri Pawan Singhita No. 383, 384 & 385/Srt/2022 (Assessment Years: 2017-18, 2018-19 & 2019-20) (Hearing In Virtual Court) Navbharat Charitable Trust, I.T.O., 0, Rajpardi, Jhagadia, Ward-1, Vs. Bharuch. Bharuch. Pan No. Aactn 0979 K Appellant/ Assessee Respondent/ Revenue

10B has been filed on 28/05/2021. The reason of disallowance was clearly mentioned in the communication of proposed adjustment under Section 143(1)(a) of the Act, wherein the assessee has neither mentioned about filing application for condonation nor about condonation of delay

NAVBHARAT CHERITABLE TRUST,BHARUCH vs. INCOME TAX OFFICER, WARD-1, BHARUCH

In the result, all these three appeals of the assessee are allowed for statistical purposes

Bench: Shri Pawan Singh(Physical Hearing) Navbharat Charitable Trust, I.T.O., 0, Rajpardi Jhagadia, Bharuch, Ward-1, Vs. Gujarat, Pin-393115 Bharuch. Pan No. Aactn 0979 K Appellant/ Assessee Respondent/ Revenue

10B and thereafter condonation of delay. It has been held by various judicial pronouncements that audit report can be filed at even appellate stage more particularly as held by the jurisdictional High Court in ITA 27/Srt/2023 Navbharat Charitable Trust Vs ITO case of Trust for Reaching The Unreached Through Trustee v. CIT(Exemption) (2021) 279 Taxman 229 (Guj) that

MAHAVIR EDUCATION TRUST,SURAT vs. ADDITIONAL CIT CPC/ JURISDICTIONAL A.O. EXEMPTION WARD, SURAT, BENGALURU/SURAT

In the result, appeal of assessee is allowed

Bench: Shri Pawan Singh(Physical Hearing) Mahavir Educational Trust, Addl.C.I.T., 6/1020, Opp. Jay Jalaram Khaman, C.P.C. Bangalore, Vs. Balaji Road, Nani Chhipwad, Gopipura, Surat-395001. (Gujarat) Jurisdictional A.O. Pan No. Aaatn 4014 C Exemption Ward, Surat. Appellant/ Assessee Respondent/ Revenue

Section 119(2)(b) dated 24/02/2022 for condoning the delay in filing Form 10B alongwith copy of Form 10B dated

SHREE SUIGAM KHODADHOR PANJARA POLE,SURAT vs. ITO, EXEMPTION WARD, SURAT

In the result, appeal of the assessee is allowed

Bench: Shri Siddhartha Nautiyal & Shri Bijayananda Pruseth

section 11 and had also explained reason for delay in filing Form No. 10B due to illness of Accountant who was on leave for long time, matter was to be remanded to respondent to condone

JAYSHRI GOPALLAL MAHARAJSHRINI SURAT SRUSTI TRUST,SURAT vs. ITO, EXEMPTION WARD, SURAT

In the result, the appeal of the assessee is allowed

Bench: Shri Siddhartha Nautiyal & Shri Bijayananda Pruseth

section 11 and had also explained reason for delay in filing Form No. 10B due to illness of Accountant who was on leave for long time, matter was to be remanded to respondent to condone

SHRI MODH PATNI GHANCHI GNATI PUNCH TRUST,SURAT vs. INCOME TAX OFFICER, WARD-2(3)(6), SURAT

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

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.88/Srt/2023 Assessment Year: (2016-17) (Physical Court Hearing) Shri Modh Patni Ghanchi Gnati Income Tax Officer, Punch Trust, Vs. Ward-2(3)(6), Bahulbaug, Prichhadi Road, Surat Haripura, Surat-395003 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aabts 2898 D (अपीलाथ"/Assessee) (""थ" /Respondent)

section 154 of the Act, the assessee carried the matter in appeal before ld CIT(A), who has dismissed the appeal of the assessee, because the assessee did not appear before ld CIT(A). 4. Against the order of ld CIT(A), the assessee filed appeal before this Tribunal and prayer of the assessee before this Tribunal is that delay

S M K R VASHI HIGH SCHOOL,NA vs. ARIVS.INCOME TAX OFFICER, EXEMPTION WARD, SURAT

In the result, appeal of the assessee is allowed

Bench: Shri Pawan Singh, Jm & Dr. A.L.Saini, Am आयकर अपील सं./Ita No.515/Srt/2023 (िनधा"रण वष" / Assessment Year: (2021-22) (Physical Court Hearing) S.M.K.R Vashi High School Income Tax Officer-Exemption Ward, Surat, Aaykar Bhavan, Umbhrat Road Maroli Bazar, Vs. Majura Gate, Surat-395001 Jalalpore Navsari-396436 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aalfs 0980 J (अपीलाथ" /Appellant) (""थ"/Respondent)

section 143(1) of the Act, is dated 23.08.2022, hence Form No. 10B was available before the Assessing Officer/CPC, at the time making the assessment/processing the return of income of the assessee. We note that considering the facts and circumstances, the delay in filing the Form No.10B should be condoned

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

MATRUBHUMI EDUCATION TRUST,CHIKHLI NA vs. ARIVS.ITO, EXEMPTION WARD, SURAT

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

Bench: Shri Sandeep Gosain () & Shri Om Prakash Kant () Assessment Year: 2022-2023 Matrubhumi Education Trust, Addl/Jcit(A) Bhubaneshwar, At&Po Hukeri Via Rankuwa, Tal Odisha-751007. Chikhli, Navsari-396560. Vs. Pan No. Aaetm 4713 A Appellant Respondent : Ms. Sanjay S. Kotian, Ar Assessee By : Mr. Ajay Uke, Sr. Dr Revenue By Date Of Hearing : 07/10/2025 Date Of Pronouncement : 30/10/2025

delay in filing of audit report in Form No. 10B. Under the provisions of the Act, the assessee was required to file Form No. 10B at least one ITA No. 351/SRT/2025 2 Matru Bhumi Education Trust Matru Bhumi Education Trust month before the due date prescribed for filing return of income before the due date prescribed for filing return

ORCHID CORP,SURAT vs. ITO, WARD 1(1)(1), SURAT

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

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Prusethआयकर अपील सं./Ita No.1119/Srt/2024 Assessment Year: (2021-22) (Hybrid Hearing) Orchid Corp., Vs. Ito, F-11, Orchid Ventura, Nr. New Lp Ward - 1(1)(1), Savani School, Palanpore Canal Surat Road, Surat - 395009 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aaffo2395F (Appellant) (Respondent) Appellant By Shri Suresh K. Kabra, Ca Respondent By Shri Ravi Kant Gupta, Cit-Dr Date Of Hearing 31/07/2025 Date Of Pronouncement 29/10/2025

10B(8) of the Act, it is equally applicable for claim of deduction u/s 80IBA of the Act. The provision of section 80AC of the Act is clear and unambiguous. The deductions under Chapter VI-A cannot be allowed, if the assessee does not file a return of income on or before the due date specified in section

MANILAL BHANABHAI GOHIL EDUCATION TRUST,NA vs. ARIVS.ITO(EXEMPTION), SURAT

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

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Prusethआयकर अपील सं./Ita No.1079/Srt/2024 Assessment Year: 2022-23 (Hybrid Hearing) Manilal Bhanabhai Gohil Income Tax Officer (Exemption), बनाम/ Education Trust, Surat, Ayakar Bhawan, Majura Vs. Post Box No.68, Nr. Ramaben Gate, Surat-395 001 Hospital, Bodali, Navsari- 396 445 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aabtm 9517 D (अपीलाथ"/Appellant) (""थ" /Respondent) िनधा"रती की ओर से /Appellant By Shri Kamlesh Bhatt, Ca राज" की ओर से /Respondent By Shri Ajay Uke, Sr-Dr सुनवाई की तारीख/Date Of Hearing 30/07/2025 उद्घोषणा की तारीख/Date Of Pronouncement 14/10/2025

Section 12A(a)(b) of the Act. The total receipt was taxed without giving deduction of expenditure incurred by the assessee-trust. Aggrieved by the order of AO assessee preferred appeal before CIT(A). 4. The CIT(A) observed that the power to condone delay in filing Form-10B

KRAFTO CHARITABLE FOUNDATION,DADRA AND NAGAR HAVELI vs. ITO, EXEMPTION WARD, SURAT

delay in filing Form 10B has been condoned by the CIT(E). The Departmental Representative (DR) had no objection to the withdrawal.", "held": "The assessee's application for withdrawal was accepted. The appeal filed by the assessee was dismissed as withdrawn.", "result": "Dismissed", "sections

RANG AVDHUT MANDIR TRUST,BARDOLI vs. INCOME TAX OFFICER, WARD - 1, BARDOLI

In the result, this appeal of assessee is allowed

Bench: Shri Pawan Singh(Physical Hearing) Rang Avdhut Mandir Trust, I.T.O., 208, Sarvoday Nagar Society, Bardoli, Ward-1, Vs. Surat. Bardoli. Pan No. Aaaar 3731 Q Appellant/ Assessee Respondent/ Revenue

10B after due date of filing return of income. The assessee should have filed application for condonation of delay under Section

SHREE HARI RAM CHARITABLE TRUST,SURAT vs. ITO EXEMPTION , SURAT

In the result, the appeal of assessee is treated as dismissed being infructuous

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Physical Hearing) Shree Hari Ram Charitable Trust, I.T.O.(Exemptions), 304, Meghdhanush Complex, Ward-Surat. Vs. Adajan Patia, Adajan Surat, Gujarat, India- 395009. Pan No. Aajts 1057 L Appellant/ Assessee Respondent/ Revenue

10B delay. In this regard, the assessee has been grant condonation vide order No. CIT(E)/Ahd/119(2)(b)/2022-23 dated 02/09/2022. Therefore, demand raised by CPC in this regard, needs to be rectified. The contention of the assessee in this regard is accepted. The effect of condonation u/s 119(2)(b) granted by the CIT(Exemption), Ahmedabad is being