In The Commissioner Of Income Tax (Exemptions v. Nandesari Industries Association, the High Court (2020) allowed the appeal. The decision went in favour of the Revenue.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
C/CA/3955/2019 ORDER
IN THE HIGH COURT OF GUJARAT AT AHMEDABAD
R/CIVIL APPLICATION NO. 3955 of 2019
In R/TAX APPEAL NO. 809 of 2019
==========================================================THE COMMISSIONER OF INCOME TAX (EXEMPTIONS) VersusNANDESARI INDUSTRIES ASSOCIATION
==========================================================Appearance:MRS MAUNA M BHATT(174) for the Applicant(s) No. 1RULE SERVED(64) for the Respondent(s) No. 1
==========================================================
CORAM: HONOURABLE MR.JUSTICE J.B.PARDIWALAandHONOURABLE MR. JUSTICE BHARGAV D. KARIA
Date : 10/02/2020
ORAL ORDER
(PER : HONOURABLE MR.JUSTICE J.B.PARDIWALA)
This is an application at the instance of the original appellant for condonation of delay of 12 days in filing Tax Appeal.
Having heard the learned counsel appearing for the applicant and having considered the averments made in this application, we are convinced that sufficient cause has been made out for condonation of delay of 12 days in filing the Tax Appeal. The delay is hereby condoned. This application is allowed. Rule is made absolute.
The Tax Appeal shall now be notified for admission subject to removal of office objections, if any.
(J. B. PARDIWALA, J)
(BHARGAV D. KARIA, J)
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