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11 results for “condonation of delay”+ Section 12A(1)(c)clear

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Key Topics

Section 1112Section 12A10Section 80G10Section 80G(5)(iii)10Section 80G(5)10Exemption10Section 143(1)6Section 574Section 271(1)(c)

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 336/SRT/2023[2013-14]Status: DisposedITAT Surat14 Aug 2023AY 2013-14

Bench: Shri Pawan Singh & Dr Arjun Lal Sainiआ.अ.सं./Ita No.336/Srt/2023 (Ay 2013-14) (Hearing In Virtual Court) Navsari Malesar Behdin Income Tax Officer, (Exemption) Ward, Room Anjuman, Agary Street, Vs No.105, 1St Floor, Anavil Malesar, Business Centre, Aayakar Navsari-396445 Bhavan, Adajan Hazira Road, Pan No. Aaatn 6124 C Adajan, Surat-395007 ""थ" /Respondent अपीलाथ"/Appellant

Section 11Section 156Section 254(1)Section 271(1)(c)

1)(c) of the Act. We find that the Ld. CIT(A) has neither verified the facts pleaded by the assessee in his application of condonation of delay nor sought comment of assessing officer nor he verified the fact from e-mail of assessing officer, whether the impugned order was sent on registered e-mail or not. Thus, in absence

4
Disallowance4
Deduction3
Addition to Income3

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

C o n s id e r in g t h e ab o v e, i t is ur g e d t o a ll o w th e a pp e a l a n d oblige…………………………….." Navsari Malesar Behdin Anjuman Vs. ITO, Exemption Ward, Surat /ITA No.272/SRT/2018 for A.Y. 2013-14 Page

SHREE BILIMORA VIBHAG ANAVIL MANDAL NUTAN PARK, SHANTI NIKETAN SOCIETY MORORJI DESAI MARG BILIMORA NA vs. ARI,NAVSARIVS.CIT(EXEMPTION), SURAT

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

ITA 11/SRT/2025[2015-16]Status: DisposedITAT Surat29 Jan 2026AY 2015-16

Bench: Dr. Dinesh Mohan Sinha & Shri Bijayananda Pruseth

For Appellant: Shri Sujesh C. Suratwala, CAFor Respondent: Shri Ajay Uke, Sr. DR
Section 11Section 143(1)Section 57

C. Suratwala, CA Respondent by : Shri Ajay Uke, Sr. DR Date of Hearing : 18/12/2025 Date of Pronouncement : 29/01/2026 आदेश/ O R D E R PER Dr.DINESH MOHAN SINHA, JM: Captioned appeal filed by the same assessee, pertaining to Assessment Year (AY) 2014-15&2015-16, is directed against the order passed by the Commissioner of Income tax dated 19.11.2024 same

SHREE BILIMORA VIBHAG ANAVIL MANDAL NUTAN PARK, SHANTI NIKETAN SOCIETY, MORARJI DESAI MARG BILIMORA NA vs. ARI,NAVSARIVS.CIT(EXEMPTION), SURAT

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

ITA 10/SRT/2025[2014-15]Status: DisposedITAT Surat29 Jan 2026AY 2014-15

Bench: Dr. Dinesh Mohan Sinha & Shri Bijayananda Pruseth

For Appellant: Shri Sujesh C. Suratwala, CAFor Respondent: Shri Ajay Uke, Sr. DR
Section 11Section 143(1)Section 57

C. Suratwala, CA Respondent by : Shri Ajay Uke, Sr. DR Date of Hearing : 18/12/2025 Date of Pronouncement : 29/01/2026 आदेश/ O R D E R PER Dr.DINESH MOHAN SINHA, JM: Captioned appeal filed by the same assessee, pertaining to Assessment Year (AY) 2014-15&2015-16, is directed against the order passed by the Commissioner of Income tax dated 19.11.2024 same

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)

c). 1 proviso to section 2(15) or any action has been taken in your case by the department for any default under these provisions or any action has been taken for any other law in force. If yes, furnish necessary details has any demand been raised by the department in your case in preceding 3 years, if yes, furnish

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

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

ITA 487/SRT/2025[NA]Status: DisposedITAT Surat23 Jul 2025
Section 80GSection 80G(5)Section 80G(5)(iii)

C\n(अपीलार्थी/Appellant)\n(प्रत्यर्थी / Respondent)\nआयकर अपील सं./ITA Nos.488/SRT/2025\nThe Sorabji Burjorji Dastur\nDarab\nPaahalana Trust Fund, Ground Floor, Parsi Panchayat Office, Shahpore, Surat-395 003\nबनाम /\nVs.\nCommissioner of Income-tax\n(Exemption),\nAhmedabad,\nRoom No.609, Floor-6, Aayakar\nBhavan, Vejalpur, Nr. Sachin\nTower,\n100\nFoot\nRoad,\nAhmedabad-380 015\n-394 601\nस्थायीलेखासं./जीआइआरसं./PAN/GIR

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

ITA 490/SRT/2025[NA]Status: DisposedITAT Surat23 Jul 2025
Section 80GSection 80G(5)Section 80G(5)(iii)

C\n(अपीलार्थी/Appellant)\n(प्रत्यर्थी / Respondent)\nआयकर अपील सं./ITA Nos.488/SRT/2025\nThe Sorabji Burjorji Dastur\nCommissioner of Income-tax\nDarab\nPaahalana Trust Fund,\n(Exemption),\nAhmedabad,\nबनाम /\nRoom No.609, Floor-6, Aayakar\nGround Floor, Parsi Vs.\nBhavan, Vejalpur, Nr. Sachin\nPanchayat Office,\nTower, 100 Foot Road,\nShahpore, Surat-395 003\nAhmedabad-380 015\n-394 601\nस्थायीलेखासं./जीआइआरसं./PAN/GIR

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

ITA 491/SRT/2025[NA]Status: DisposedITAT Surat23 Jul 2025
Section 80GSection 80G(5)Section 80G(5)(iii)

C\n(अपीलार्थी/Appellant)\n(प्रत्यर्थी / Respondent)\nआयकर अपील सं./ITA Nos.488/SRT/2025\nThe Sorabji Burjorji Dastur\nDarab\nPaahalana Trust Fund,\nGround\nFloor,\nParsi\nPanchayat\nOffice,\nShahpore, Surat-395 003\nबनाम /\nVs.\nCommissioner of Income-tax\n(Exemption), Ahmedabad,\nRoom No.609, Floor-6, Aayakar\nBhavan, Vejalpur, Nr. Sachin\nTower,\n100 Foot\nAhmedabad-380 015\n-394 601\nRoad,\nस्थायीलेखासं./जीआइआरसं./PAN/GIR

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

ITA 489/SRT/2025[NA]Status: DisposedITAT Surat23 Jul 2025
Section 80GSection 80G(5)Section 80G(5)(iii)

C\n(अपीलार्थी/Appellant)\n(प्रत्यर्थी / Respondent)\nआयकर अपील सं./ITA Nos.488/SRT/2025\nThe Sorabji Burjorji Dastur\nDarab Paahalana Trust Fund,\nGround Floor, Parsi\nPanchayat Office,\nShahpore, Surat-395 003\nबनाम /\nVs.\nCommissioner of Income-tax\n(Exemption), Ahmedabad,\nRoom No.609, Floor-6, Aayakar\nBhavan, Vejalpur, Nr. Sachin\nTower, 100 Foot Road,\nAhmedabad-380 015\n-394 601\nस्थायीलेखासं./जीआइआरसं./PAN/GIR

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

ITA 488/SRT/2025[NA]Status: DisposedITAT Surat23 Jul 2025
Section 80GSection 80G(5)Section 80G(5)(iii)

C\n(अपीलार्थी/Appellant)\n(प्रत्यर्थी / Respondent)\nआयकर अपील सं./ITA Nos.488/SRT/2025\nThe Sorabji Burjorji Dastur\nDarab\nPaahalana Trust Fund,\nGround Floor, Parsi\nPanchayat Office,\nShahpore, Surat-395 003\nबनाम /\nVs.\nCommissioner of Income-tax\n(Exemption), Ahmedabad,\nRoom No.609, Floor-6, Aayakar\nBhavan, Vejalpur, Nr. Sachin\nTower, 100 Foot Road,\nAhmedabad-380 015\n-394 601\nस्थायीलेखासं./जीआइआरसं./PAN/GIR