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32 results for “condonation of delay”+ Section 12A(1)(b)clear

Sorted by relevance

Pune255Mumbai213Delhi181Jaipur127Ahmedabad127Bangalore122Kolkata110Chennai95Hyderabad85Lucknow44Indore37Calcutta37Chandigarh34Cuttack34Surat32Nagpur24Rajkot19Amritsar18Karnataka16Visakhapatnam12Jodhpur12Raipur11Panaji10Patna9Cochin7Agra6Allahabad6Guwahati4Jabalpur2Ranchi2Varanasi2SC1Dehradun1Telangana1Andhra Pradesh1A.K. SIKRI ROHINTON FALI NARIMAN1

Key Topics

Section 12A86Section 80G(5)44Section 12A(1)(ac)34Exemption31Section 1128Section 80G19Section 80G(5)(iii)17Charitable Trust13Deduction

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

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

ITA 384/SRT/2022[2018-19]Status: DisposedITAT Surat28 Feb 2023AY 2018-19

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

Section 11Section 12ASection 13(10)Section 254(1)Section 80G

B. Koli, CIT-DR Date of hearing 28/02/2023 Date of pronouncement 28/02/2023 Order under section 254(1) of Income Tax Act PER: PAWAN SINGH, JUDICIAL MEMBER: 1. These three appeals by the single assessee are directed against the separate orders of the learned National Faceless Appeal Centre, Delhi (NFAC)/Commissioner of Income Tax (Appeals) [in short

Showing 1–20 of 32 · Page 1 of 2

10
Section 143(1)8
Condonation of Delay8
Section 1547

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

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

ITA 385/SRT/2022[2019-20]Status: DisposedITAT Surat28 Feb 2023AY 2019-20

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

Section 11Section 12ASection 13(10)Section 254(1)Section 80G

B. Koli, CIT-DR Date of hearing 28/02/2023 Date of pronouncement 28/02/2023 Order under section 254(1) of Income Tax Act PER: PAWAN SINGH, JUDICIAL MEMBER: 1. These three appeals by the single assessee are directed against the separate orders of the learned National Faceless Appeal Centre, Delhi (NFAC)/Commissioner of Income Tax (Appeals) [in short

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

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

ITA 383/SRT/2022[2017-18]Status: DisposedITAT Surat28 Feb 2023AY 2017-18

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

Section 11Section 12ASection 13(10)Section 254(1)Section 80G

B. Koli, CIT-DR Date of hearing 28/02/2023 Date of pronouncement 28/02/2023 Order under section 254(1) of Income Tax Act PER: PAWAN SINGH, JUDICIAL MEMBER: 1. These three appeals by the single assessee are directed against the separate orders of the learned National Faceless Appeal Centre, Delhi (NFAC)/Commissioner of Income Tax (Appeals) [in short

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

ITA 515/SRT/2023[2021-22]Status: DisposedITAT Surat14 Dec 2023AY 2021-22

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)

For Appellant: Ms. Chaitali Shah, C.AFor Respondent: Shri Ashish Pophare, CIT-DR
Section 11Section 12ASection 143(1)

b) of the Act, the assessee cannot claim benefit under section 11 and 12. He accordingly supported order of the AO/CPC. 6. The ld.counsel for the assessee, on the other hand, supported the order of the ld.CIT(A). He further submitted that the law in this regard is settled that benefit of exemption under section 11 and 12 should

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

ITA 27/SRT/2023[2016-17]Status: DisposedITAT Surat28 Jun 2023AY 2016-17

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

Section 11Section 12ASection 13(10)Section 254(1)

1. The order passed by the learned Commissioner of Income-Tax (Appeals) (NFAC) (hereinafter referred to as NFAC) is against law and facts of the case. 2. The learned NFAC erred in holding that the appellant has not filed application for condonation of delay. But, as stated in statement of facts the learned Chartered Accountant has not filed Form

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

In the result, the appeal of the assessee is allowed

ITA 1238/SRT/2024[2022-23]Status: DisposedITAT Surat06 May 2025AY 2022-23

Bench: Shri Siddhartha Nautiyal & Shri Bijayananda Pruseth

For Appellant: of Shri Sapnesh Sheth, C.AFor Respondent: Shri Mukesh Jain, CIT DR
Section 12ASection 143(1)

delay was to be condoned. 7.2 In the case of Social Security Scheme of GICEA v. CIT (Exemptions) [2023] 147 taxmann.com 283 (Guj.), the Assessee a Public Charitable Trust had been filing returns of income in time along with audit report under section 12A(1)(B

NA vs. ARI MALESAR BEHDIN ANJUMAN,NAVSARIVS.INCOME TAX OFFICER, EXEMPTION WARD, SURAT

In the result, appeal of the assessee is allowed in terms of our aforesaid observations

ITA 272/SRT/2018[2013-14]Status: DisposedITAT Surat07 Feb 2020AY 2013-14

Bench: Shri Sandeep Gosain, Hon'Ble & Shri O.P.Meena, Hon'Bleआ.अ.सं./I.T.A No.272/Srt/2018 "नधा"रण वष"/Assessment Year: 2013-14 Navsari Malesar Behdin Anjuman, V The Income Tax Officer, Agiary Street, Malesar, Navsari S Exemption Ward, Surat. Taluka, Navsari – 396 445. . [Pan: Aaatn 6124 C] अपीलाथ" / Appellant ""यथ"/Respondent "नधा"रतीक"ओरसे /Assessee By Shri H.R.Vepari – Ca राज"वक"ओरसे /Revenue By Shri O.P.Vaishav – Cit - Dr

Section 11Section 11(1)(d)Section 12Section 12A

B" Bench, Pune in the case of Shri Vishwa Kalyan Jivraksha Pratisthan v. ITO (ITA No. 2013/PN/2014); dated 22/07/2016 and ITAT, Ahmedabad, 'SMC' Bench in the case of Shri Bhanushali Mitra Mandal Trust v. ITO (ITA No. 2515/Ahd/2015; dated 22.02.2016. The ld. A.R in order to support his aforesaid claim took us through the order of the ITAT, Cochin Bench

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

In the result, appeal of the assessee is allowed

ITA 1278/SRT/2024[2019-20]Status: DisposedITAT Surat21 Apr 2025AY 2019-20

Bench: Shri Siddhartha Nautiyal & Shri Bijayananda Pruseth

For Appellant: Shri Sapnesh Sheth, C.AFor Respondent: Shri Mukesh Jain, Sr. DR
Section 11Section 119(2)(b)Section 12ASection 12A(1)(b)Section 143(1)Section 80Section 80G(5)

delay was to be condoned. 7.2 In the case of Social Security Scheme of GICEA v. CIT (Exemptions) [2023] 147 taxmann.com 283 (Guj.), the Assessee a Public Charitable Trust had been filing returns of income in time along with audit report under section 12A(1)(B

GANESHMAL CHORARIA FOUNDATION AND CHARITABLE TRUST,SURAT vs. CIT(EXEMPTION), AHMEDABAD

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

ITA 196/SRT/2025[NA]Status: DisposedITAT Surat19 Aug 2025

Bench: Dinesh Mohan Sinha & Shri Bijayananda Pruseth

Section 12ASection 12A(1)(ac)Section 253(3)

B-1104, Poddar Avenue, Umra B.O. Umra, Surat - 395007 "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AAETG0022E (Appellant) (Respondent) Appellant by Shri Rasesh Shah, CA Respondent by Shri Ravi Kant Gupta, CIT-DR Date of Hearing 06/08/2025 Date of Pronouncement 19/08/2025 आदेश / O R D E R PER BIJAYANANDA PRUSETH, AM: These four appeals emanate from the separate orders dated

GANESHMAL CHORARIA FOUNDATION AND CHARITABLE TRUST,SURAT vs. CIT(EXEMPTION), AHMEDABAD

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

ITA 199/SRT/2025[NA]Status: DisposedITAT Surat19 Aug 2025

Bench: Dinesh Mohan Sinha & Shri Bijayananda Pruseth

Section 12ASection 12A(1)(ac)Section 253(3)

B-1104, Poddar Avenue, Umra B.O. Umra, Surat - 395007 "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AAETG0022E (Appellant) (Respondent) Appellant by Shri Rasesh Shah, CA Respondent by Shri Ravi Kant Gupta, CIT-DR Date of Hearing 06/08/2025 Date of Pronouncement 19/08/2025 आदेश / O R D E R PER BIJAYANANDA PRUSETH, AM: These four appeals emanate from the separate orders dated

GANESHMAL CHORARIA FOUNDATION AND CHARITABLE TRUST,SURAT vs. CIT(EXEMPTION), AHMEDABAD

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

ITA 197/SRT/2025[NA]Status: DisposedITAT Surat19 Aug 2025

Bench: Dinesh Mohan Sinha & Shri Bijayananda Pruseth

Section 12ASection 12A(1)(ac)Section 253(3)

B-1104, Poddar Avenue, Umra B.O. Umra, Surat - 395007 "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AAETG0022E (Appellant) (Respondent) Appellant by Shri Rasesh Shah, CA Respondent by Shri Ravi Kant Gupta, CIT-DR Date of Hearing 06/08/2025 Date of Pronouncement 19/08/2025 आदेश / O R D E R PER BIJAYANANDA PRUSETH, AM: These four appeals emanate from the separate orders dated

ROTARY SHAISHNIK TABIBI SEVA SAHAYAK MANDAL,VALSAD vs. CIT(EXMEPTION), AHMEDABAD

In the result, appeal filed by the assessee is allowed for statistical purpose

ITA 396/SRT/2025[NA]Status: DisposedITAT Surat18 Aug 2025

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Prusethआयकरअपीलसं./Ita No. 396/Srt/2025 (िनधा"रणवष" / Assessment Year: (Na) (Hybrid Hearing) Rotary Shaishnik Tabibi Seav Vs. Cit(Exemption) Sahayak Mandal Room No. 609, Floor No. 6, Ayakar Vai – Bhilad, At Post Sarigam Bhavan (Vejalpur), Prahalad Nagar, Road, Ahmedabad - 380015 Valsad – 396170 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aahts6053N (Appellant) (Respondent) Appellant By : Shri Suresh K. Kabra, Ca Respondent By : Shri Ravi Kant Gupta, Ld.Cit(Dr) Date Of Hearing : 04/08/2025 Date Of Pronouncement : 18/08/2025 आदेश / O R D E R Per Dinesh Mohan Sinha, Jm:

For Appellant: Shri Suresh K. Kabra, CAFor Respondent: Shri Ravi kant Gupta, Ld.CIT(DR)
Section 12ASection 2(15)

condonation of delay, supported by Affidavit. The relevant part of the application for delay is as under; “01. that I am president of ROTARY SHAISHNIK AND TABIBI SEVA SAHAYAK MANDAL and duly authorised to make this Affidavit and sign on behalf of the Trust. 02. That the Trust had made an application for registration of the Trust u/s 12A r.w.s

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

ITA 88/SRT/2023[2016-17]Status: DisposedITAT Surat22 Dec 2023AY 2016-17

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 11(1)(a)Section 154

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

SHREE SURAT SOUTH JARI MANDAL,SURAT vs. CIT(EXEMPTION), AHMEDABAD

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

ITA 245/SRT/2025[2025-26]Status: DisposedITAT Surat11 Jun 2025AY 2025-26

Bench: Ms Suchitra Raghunath Kamble & Shri Bijayananda Prusethआयकर अपील सं./Ita Nos.246 & 245/Srt/2025 (Assessment Years: 2025-26) (Hybrid Hearing) Shree Surat South Jari Mandal, Vs. The Cit(Exemption), B-2271, Gopipura, Parsiwad, Ahmedabad Surat - 395001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aavts8551K (Appellant) (Respondent) Appellant By Shri P. M. Jagasheth, Ca Respondent By Shri Aashish Pophare, Cit-Dr Date Of Hearing 04/06/2025 Date Of Pronouncement 11/06/2025

Section 12ASection 12A(1)(ac)Section 80G(5)(iii)

B-2271, Gopipura, Parsiwad, Ahmedabad Surat - 395001 "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AAVTS8551K (Appellant) (Respondent) Appellant by Shri P. M. Jagasheth, CA Respondent by Shri Aashish Pophare, CIT-DR Date of Hearing 04/06/2025 Date of Pronouncement 11/06/2025 आदेश / O R D E R PER BIJAYANANDA PRUSETH, AM: These two appeals emanate from the order dated 02.09.2024 and 03.09.2024 passed

SHREE SURAT SOUTH JARI MANDAL,SURAT vs. CIT(EXEMPTION), AHEMDABAD

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

ITA 246/SRT/2025[2025-26]Status: DisposedITAT Surat11 Jun 2025AY 2025-26

Bench: Ms Suchitra Raghunath Kamble & Shri Bijayananda Prusethआयकर अपील सं./Ita Nos.246 & 245/Srt/2025 (Assessment Years: 2025-26) (Hybrid Hearing) Shree Surat South Jari Mandal, Vs. The Cit(Exemption), B-2271, Gopipura, Parsiwad, Ahmedabad Surat - 395001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aavts8551K (Appellant) (Respondent) Appellant By Shri P. M. Jagasheth, Ca Respondent By Shri Aashish Pophare, Cit-Dr Date Of Hearing 04/06/2025 Date Of Pronouncement 11/06/2025

Section 12ASection 12A(1)(ac)Section 80G(5)(iii)

B-2271, Gopipura, Parsiwad, Ahmedabad Surat - 395001 "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AAVTS8551K (Appellant) (Respondent) Appellant by Shri P. M. Jagasheth, CA Respondent by Shri Aashish Pophare, CIT-DR Date of Hearing 04/06/2025 Date of Pronouncement 11/06/2025 आदेश / O R D E R PER BIJAYANANDA PRUSETH, AM: These two appeals emanate from the order dated 02.09.2024 and 03.09.2024 passed

HRIDAYKUNJ FOUNDATION TRUST,SURAT vs. CIT(EXEMPTION), AHMEDABAD

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

ITA 332/SRT/2025[NA]Status: DisposedITAT Surat11 Aug 2025

Bench: Ms Suchitra Raghunath Kamble & Shri Bijayananda Pruseth

Section 12ASection 12A(1)(ac)Section 80G(5)Section 80G(5)(iii)

B. Shah, AR Respondent by Shri Ravinder Sindhu, CIT-DR Date of Hearing 23/07/2025 Date of Pronouncement 11/08/2025 आदेश / O R D E R PER BIJAYANANDA PRUSETH, AM: These two appeals emanate from the order dated 09.10.2023 and 16.10.2023 passed by the learned Commissioner of Income-tax (Exemption), Ahmedabad [in short “CIT(E)”], wherein CIT(E) rejected assessee’s application

HRIDAYKUNJ FOUNDATION TRUST,SURAT vs. CIT(EXEMPTION), AHMEDABAD

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

ITA 333/SRT/2025[NA]Status: DisposedITAT Surat11 Aug 2025

Bench: Ms Suchitra Raghunath Kamble & Shri Bijayananda Pruseth

Section 12ASection 12A(1)(ac)Section 80G(5)Section 80G(5)(iii)

B. Shah, AR Respondent by Shri Ravinder Sindhu, CIT-DR Date of Hearing 23/07/2025 Date of Pronouncement 11/08/2025 आदेश / O R D E R PER BIJAYANANDA PRUSETH, AM: These two appeals emanate from the order dated 09.10.2023 and 16.10.2023 passed by the learned Commissioner of Income-tax (Exemption), Ahmedabad [in short “CIT(E)”], wherein CIT(E) rejected assessee’s application

SHRI SANSKAR EDUCATION AND CHERITABLE TRUST,SURAT vs. CIT(EXEMPTION), AHMEDABAD

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

ITA 756/SRT/2025[NA]Status: HeardITAT Surat26 Sept 2025

Bench: Shri Sanjay Garg & Shri Bijayananda Prusethआयकर अपील सं./Ita No.756/Srt/2025 (Hybrid Hearing) Shri Sanskar Education & Cheritable Vs. Commissioner Of Income- Trust Tax(Exemption), 1, Anaval, Surat, Surat-396510 Ahmedabad "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aawts 6661 B (अपीलाथ"/Appellant) (""थ" /Respondent) Appellant By Shri Parin Shah, Ca Respondent By Shri Mukesh Jain, (Cit) Dr Date Of Hearing 23.09.2025 Date Of Pronouncement 26.09.2025

Section 12A

B (अपीलाथ"/Appellant) (""थ" /Respondent) Appellant by Shri Parin Shah, CA Respondent by Shri Mukesh Jain, (CIT) DR Date of Hearing 23.09.2025 Date of Pronouncement 26.09.2025 आदेश / O R D E R PER BIJAYANANDA PRUSETH, AM: This appeal emanates from the order dated 24.06.2025 passed by the learned Commissioner of Income-tax (Exemption), Ahmedabad [in short, ‘the CIT(E)’], wherein

KALIDAS KURJIBHAI BAVARIYA,BARDOLI, SURAT vs. INCOME TAX OFFICER, WARD-2, BARDOLI

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

ITA 390/SRT/2022[2012-13]Status: DisposedITAT Surat29 Sept 2023AY 2012-13

Bench: Shri Dr. A. L. Sainiआयकर अपील सं./Ita No.390/Srt/2022 Assessment Year: (2012-13) (Physical Hearing) Kalidas Kurjibhai Bavariya, Vs. The Ito, 5/B, Tulsi Park, Gandhi Road, Ward-2, Bardoli, Surat - 394601 Bardoli "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aynpb4062A (Appellant) (Respondent) Appellant By Shri Bipin Jariwala, Advocate Respondent By Shri Vinod Kumar, Sr. Dr Date Of Hearing 21/09/2023 Date Of Pronouncement 29/09/2023

Section 12ASection 138Section 144

12A of the Commercial Courts Act, 2015 and provisos (b) and (c) of Section 138 of the Negotiable Instruments Act, 1881 and any other laws, which prescribe period(s) of limitation for instituting proceedings, outer limits (within which the court or tribunal can condone delay) and termination of proceedings.” 3. Therefore, Ld. Counsel contended that one hundred five (105) days

SHARDABEN ARJANBHAI DHOLAKIYA WELFARE TRUST,SURAT vs. CIT(EXEMPTION), AHMEDABAD, AHMEDABAD

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

ITA 1307/SRT/2024[N.A]Status: DisposedITAT Surat30 Apr 2025

Bench: Ms Suchitra Raghunath Kamble & Shri Bijayananda Prusethआयकर अपील सं./Ita Nos.1306 To 1308/Srt/2024 (Physical Hearing) Shardaben Arjanbhai Dholakiya Vs. The Cit(Exemption), Welfare Trust, Ahmedabad B-8, Vallabhnagar Society, Opp – Baroda Pristage Varachha Road, Surat - 395006 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Abdts8099R (Appellant) (Respondent) Appellant By Shri Rasesh Shah, Ca Respondent By Shri Ashish Pophare, Cit(Dr) Date Of Hearing 06/03/2025 Date Of Pronouncement 30/04/2025

Section 12ASection 12A(1)(ac)Section 253(3)Section 80G(5)Section 80G(5)(iii)

B-8, Vallabhnagar Society, Opp – Baroda Pristage Varachha Road, Surat - 395006 "थायीलेखासं./जीआइआरसं./PAN/GIR No.: ABDTS8099R (Appellant) (Respondent) Appellant by Shri Rasesh Shah, CA Respondent by Shri Ashish Pophare, CIT(DR) Date of Hearing 06/03/2025 Date of Pronouncement 30/04/2025 आदेश / O R D E R PER BIJAYANANDA PRUSETH, AM: These three appeals emanate from the separate orders dated