In Commissioner Of Income Tax (Exemptions v. M/S. Gujarat Council Of Vocational Training, the High Court (2022) decided the matter.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
IN THE HIGH COURT OF GUJARAT AT AHMEDABADR/CIVIL APPLICATION NO. 2025 of 2021
In F/TAX APPEAL NO. 30360 of 2021
=============================================COMMISSIONER OF INCOME TAX (EXEMPTIONS)
Versus
M/S. GUJARAT COUNCIL OF VOCATIONAL TRAINING
=============================================
Appearance:
M R BHATT & CO.(5953) for the Applicant(s) No. 1MS VAIBHAVI K PARIKH(3238) for the Respondent(s) No. 1=============================================
CORAM:HONOURABLE MR. JUSTICE J.B.PARDIWALAand
HONOURABLE MS. JUSTICE NISHA M. THAKORE
Date : 29/03/2022
ORAL ORDER
(PER : HONOURABLE MR. JUSTICE J.B.PARDIWALA)
1.Having heard the learned counsel appearing for therespective parties and also having gone through theaverments made in the civil application, we are convinced withthe sufficient cause assigned by the applicant for condonationof delay of 101 days in filing the Tax Appeal.
2.The delay is accordingly condoned. Rule made absolute.The civil application stands disposed of.
3.The Tax Appeal shall now be notified for admission.
(J. B. PARDIWALA, J)
(NISHA M. THAKORE,J)
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