“Section 2(31)(iv)”

Section References (mined)Section 2Section 2(31)(iv)3 judgments

ZELIANT CORP,DELHI vs. INCOME TAX OFFICER, WARD 36(1), DELHI, DELHI

In the result, the appeal of the assessee is allowed

ITA 2201/DEL/2025[2017-18]Status: DisposedITAT Delhi06 Feb 2026AY 2017-18

Section 133(6)Section 142(1)Section 144(1)(b)Section 144ASection 153(1)Section 2(31)Section 2(31)(iv)Section 250Section 282Section 69A

existence w.e.f. 31.07.2025 through a\ndeed of partnership executed on that date between two partners Sh.\nApurv Jain and Shlshu Sharma. As per Section 2(31)(iv) of the Act, the\nappellant being a firm is assessable entity and assessment has been\ncarried out in the status of AOP wrongly

SINDHU CHARITABLE TRUST,KOLKATA vs. CIT (EXEMPTION), , KOLKATA

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 420/KOL/2025[2025-26]Status: DisposedITAT Kolkata23 Jul 2025AY 2025-26

Bench: Shri George Mathan & Shri Rakesh Mishra

Section 12ASection 2(31)(iv)Section 80GSection 80G(5)(iii)Section 80G(5)(vi)

raising the following grounds of appeal: “01. That your Appellant, a Charitable Trust and therefore an Association of Persons within the meaning of section 2(31)(iv) of the Income Tax Act ('Act' in brief) was granted a Provisional Registration under Sub-Clause(i) of Clause (ac) of sub section

NEPTUNE BUILDCON LLP,VADODARA vs. THE INCOME TAX OFFICER, WARD-1(2)(2) (PREVIOUSLY WARD-1(2)(3)), VADODARA

In the result, the appeal filed by the Assessee is treated as allowed for statistical purposes

ITA 1177/AHD/2024[2014-15]Status: DisposedITAT Ahmedabad05 Sept 2024AY 2014-15

Bench: Shri Siddhartha Nautiyal & Shri Makarand V. Mahadeokarआयकर अपील सं /Ita No.1177/Ahd/2024 "नधा"रण वष" /Assessment Year : 2014-15 Neptune Buildcon Llp The Ito, Ward-1(2)(2) 24/P, Imperia बनाम/ [Previously Ward-1(2)(3)] Madhvnagar 4 Rasta Vadodara-390 007 V/S. Off Old Padra Road Vadodara – 390 020 (Gujarat) "थायी लेखा सं./Pan: Aakfn 6673 J (अपीलाथ"/ Appellant) ("" यथ"/ Respondent) Assessee By : Shri Hemant Suthar, Ar Revenue By : Shri Sudhakar Verma, Sr.Dr सुनवाई क" तार"ख/Date Of Hearing : 02/09/2024 घोषणा क" तार"ख /Date Of Pronouncement: 05/09/2024 आदेश/O R D E R Per Makarand V. Mahadeokar, Am:

For Appellant: Shri Hemant Suthar, ARFor Respondent: Shri Sudhakar Verma, Sr.DR

Section 143(2)Section 143(3)Section 23Section 28Section 72A

आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण, अहमदाबाद "यायपीठ आयकर अपीलीय अिधकरण अहमदाबाद "यायपीठ अहमदाबाद "यायपीठ, “ए“ अहमदाबाद