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Documents citing The Jt Cit (Osd) (Exemption) Circle-1, ... vs Gujarat Energy Development Agency, ... on 2 August, 2023

Rajiv College Of Excellence ... vs Acit (Exemptions), Chennai on 4 September, 2024

But while filing return of Income, it was found that the audit report though obtained on 30/09/2022 was not uploaded in the income tax portal. And hence the same was uploaded on 05/11/2022, which is much :-8-: ITA. No:1433/Chny/2024 before the end of the actual due date prescribed i.e. 07/11/2022 for the A.Y. 2022-23. Considering the reliance placed by the assessee on this Tribunal decision in Sri Vetri Vinayagar Educational Trust Vs.ITO(Supra), where the delay in filing the audit report was condoned by holding as under:
Income Tax Appellate Tribunal - Chennai Cites 15 - Cited by 0 - Full Document

M/S. Royal Led Equipments Pvt. Ltd vs Chief Commissioner Of Income Tax , ... on 11 March, 2025

15. The contention raised on behalf of the respondent that in view of the decision of the Hon'ble Apex Court in case of Wipro Limited (Supra), the petitioner is not entitled to file Form 10IC belatedly after the filing of the return under Section 139(1) of the Act is concerned, the said aspect is taken into consideration by this Court in case of Commissioner of Income Tax versus Gujarat Energy Developement Agency by considering the decison of the Wipro Limited (Supra) vis-a-vis the filing of Form 10B to claim the exumption under Sections 11 and 12 of the Act as under :
Gujarat High Court Cites 24 - Cited by 0 - B D Karia - Full Document

Gujarat Technological ... vs Commissioner Of Income Tax, Exemption, ... on 22 April, 2025

Accordingly, the Gujarat High Court directed that the order of rectification under section 154 be quashed 7.3 In the case of Jt. CIT (OSD) v. Gujarat Energy Development Agency [2023] 154 taxmann.com 348/202 ITD 733 (Ahd. - Trib.), the ITAT held that where assessee, a charitable trust, filed audit report in Form No. 10B during assessment proceedings, Assessing Officer could not have denied exemption under section 11 on ground that audit report was not e-filed along with return.
Income Tax Appellate Tribunal - Ahmedabad Cites 21 - Cited by 0 - Full Document

Koshambh Charitable Trust,Vadodara vs Cpc, Bangalore Present Jurisdiction ... on 26 May, 2025

- 7- rectification application under section 154, seeking to place on record audit report to Central Processing Centre but same was rejected on ground that Form No. 10Bauditreport, was not filed in time. The Assessee filed an application before CBDT to condone delay in filing Form No. 10Baudit report, however same was rejected. The High Court held that since assessee was a public charitable trust for past 30 years and substantially satisfied conditions for availing exemption under section 11 it should not be denied exemption merely on bar of limitation especially when legislature had conferred wide discretionary powers to condone such delay. Accordingly, the Gujarat High Court directed that the order of rectification under section 154 be quashed 7.3 In the case of Jt. CIT (OSD) v. Gujarat Energy Development Agency [2023] 154 taxmann.com 348/202 ITD 733 (Ahd. - Trib.), the ITAT held that where assessee, a charitable trust, filed audit report in Form No. 10B during assessment proceedings, Assessing Officer could not have denied exemption under section 11 on ground that audit report was not e-filed along with return.
Income Tax Appellate Tribunal - Ahmedabad Cites 23 - Cited by 0 - Full Document

M/S Shree Colosperse Private Limited ... vs Pr Commissioner Of Income Tax, Vadodara ... on 15 July, 2025

13. The contention raised on behalf of the respondent that in view of the decision of the Hon'ble Apex Court in case of Wipro Limited (Supra), the petitioner is not entitled to Page 19 of 28 Uploaded by SAJ GEORGE(HC01069) on Wed Jul 16 2025 Downloaded on : Wed Jul 16 22:46:23 IST 2025 NEUTRAL CITATION C/SCA/21800/2023 JUDGMENT DATED: 15/07/2025 undefined file Form 10IC belatedly after the filing of the return under Section 139(1) of the Act is concerned, the said aspect is taken into consideration by this Court in case of Commissioner of Income Tax versus Gujarat Energy Developement Agency by considering the decison of the Wipro Limited (Supra) vis-a-vis the filing of Form 10B to claim the exumption under Sections 11 and 12 of the Act as under :
Gujarat High Court Cites 27 - Cited by 0 - B D Karia - Full Document

M/S Camino Herbal Remedies Pvt. Ltd vs Pr Commissioner Of Income Tax, Vadodara ... on 15 July, 2025

13. The contention raised on behalf of the Page 19 of 28 Uploaded by SAJ GEORGE(HC01069) on Wed Jul 16 2025 Downloaded on : Wed Jul 16 22:46:17 IST 2025 NEUTRAL CITATION C/SCA/20564/2023 JUDGMENT DATED: 15/07/2025 undefined respondent that in view of the decision of the Hon'ble Apex Court in case of Wipro Limited (Supra), the petitioner is not entitled to file Form 10IC belatedly after the filing of the return under Section 139(1) of the Act is concerned, the said aspect is taken into consideration by this Court in case of Commissioner of Income Tax versus Gujarat Energy Developement Agency by considering the decison of the Wipro Limited (Supra) vis-a-vis the filing of Form 10B to claim the exemption under Sections 11 and 12 of the Act as under :
Gujarat High Court Cites 27 - Cited by 0 - B D Karia - Full Document

Shree Suigam Khodadhor Panjara ... vs Ito, Exemption Ward, Surat on 21 April, 2025

Accordingly, the Gujarat High Court directed that the order of rectification under section 154 be quashed 7.3 In the case of Jt. CIT (OSD) v. Gujarat Energy Development Agency [2023] 154 taxmann.com 348/202 ITD 733 (Ahd. - Trib.), the ITAT held that where assessee, a charitable trust, filed audit report in Form No. 10B during assessment proceedings, Assessing Officer could not have denied exemption under section 11 on ground that audit report was not e-filed along with return.
Income Tax Appellate Tribunal - Surat Cites 37 - Cited by 0 - Full Document

Jayshri Gopallal Maharajshrini Surat ... vs Ito, Exemption Ward, Surat on 6 May, 2025

- 8- conferred wide discretionary powers to condone such delay. Accordingly, the Gujarat High Court directed that the order of rectification under section 154 be quashed 7.3 In the case of Jt. CIT (OSD) v. Gujarat Energy Development Agency [2023] 154 taxmann.com 348/202 ITD 733 (Ahd. - Trib.), the ITAT held that where assessee, a charitable trust, filed audit report in Form No. 10B during assessment proceedings, Assessing Officer could not have denied exemption under section 11 on ground that audit report was not e-filed along with return.
Income Tax Appellate Tribunal - Surat Cites 27 - Cited by 0 - Full Document
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