TAXAP/1838/2008

Judgment text excerpt

NEUTRAL CITATION C/TAXAP/1838/2008 JUDGMENT DATED: 11/06/2026 2026:GUJHC:35232-DB IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/TAX APPEAL NO. 1838 of 2008 With R/TAX APPEAL NO. 2201 of 2010 With R/TAX APPEAL NO. 1271 of 2009 FOR APPROVAL AND SIGNATURE: HONOURABLE MR. JUSTICE BHARGAV D. KARIA and HONOURABLE MR. JUSTICE PRANAV TRIVEDI ================================================================ Approved for Reporting Yes No No ================================================================ COMMISSIONER OF INCOME TAX-II Versus AMARDIP CHARITABLE TRUST ================================================================ Appearance: MR RUTVIJ R PATEL(10615) for the Appellant(s) No. 1 MR SN DIVATIA(1378) for the Opponent(s) No. 1 =============================================================== CORAM:HONOURABLE MR. JUSTICE BHARGAV D. KARIA and HONOURABLE MR. JUSTICE PRANAV TRIVEDI Date : 11/06/2026 COMMON ORAL JUDGMENT (PER : HONOURABLE MR. JUSTICE BHARGAV D. KARIA) 1. Heard learned Senior Standing Counsel Mr.Rutvij R. Patel for the appellant and learned advocate Mr.S.N.Divatia for the respondent. Page 1 of 6 Uploaded by () on Downloaded on : Tue Jun 30 22:33:11 IST 2026 NEUTRAL CITATION C/TAXAP/1838/2008 JUDGMENT DATED: 11/06/2026 2026:GUJHC:35232-DB 2. These Tax Appeals were admitted for consideration of the following substantial questions of law : Tax Appeal Nos.1838 of 2008 and 2201 of 2010: “Whether the ITAT was right in law and on facts in condoning the delay of 21 years and granting the registration to the assessee trust retrospectively, though the powers to condone the delay and grant of registration u/s. 12AA are vested in the CIT only as provided in the Act of 1961.”? Tax Appeal No.1271 of 2009: "Whether the ITAT was right in law and on facts in condoning the delay of