P.M. BHIMANI ORGOCHEM PVT. LTD.,AHMEDABAD vs. THE DY. CIT, CIRCLE-3(1)(1),, AHMEDABAD

In the result, all the three appeals filed by the assessee are allowed

Bench: Shri Waseem Ahmed & Ms. Suchitra Kamble

Section 132 of the Act was conducted by Investigation Unit, Mumbai on 27.10.2014 on M/s Navjeevan Charitable Trust. The Trust

P.M. BHIMANI ORGOCHEM PVT. LTD.,AHMEDABAD vs. THE DY. CIT, CIRCLE-3(1)(1),, AHMEDABAD

In the result, all the three appeals filed by the assessee are allowed

Bench: Shri Waseem Ahmed & Ms. Suchitra Kamble

Section 132 of the Act was conducted by Investigation Unit, Mumbai on 27.10.2014 on M/s Navjeevan Charitable Trust. The Trust

P.M. BHIMANI ORGOCHEM PVT. LTD.,AHMEDABAD vs. THE DY. CIT, CIRCLE-3(1)(1),, AHMEDABAD

In the result, all the three appeals filed by the assessee are allowed

Bench: Shri Waseem Ahmed & Ms. Suchitra Kamble

Section 132 of the Act was conducted by Investigation Unit, Mumbai on 27.10.2014 on M/s Navjeevan Charitable Trust. The Trust

BHIMANI CHEMICALS PVT. LTD.,AHMEDABAD vs. DCIT, CIRCLE-1(1)(1),, AHMEDABAD

In the result, the appeal of the assessee is allowed

Bench: Shri Waseem Ahmed & Shri T.R. Senthil Kumarआयकर अपील सं./Ita No. 1246/Ahd/2018 िनधा"रण वष"/Asstt. Year:2010-2011 Bhimani Chemicals Pvt. Ltd., D.C.I.T. 510, Mahakant Complex, Vs. Circle-1(1)(1), Opp. V.S. Hospital, Ahmedabad. Ahmedabad-380006. Pan: Aabcb5513H

Charitable Trust which was registered under the provision of section 35AC of the Act. Thus, the assessee claimed the deduction for the amount of donation under the provision of section 35AC of the Act. 4. However, the AO found that there was a search operation u/s 132

INDIAN REDCROSS SOCIETY ANAND DISTRICT BRANCH,ANAND vs. THE INCOME TAX OFFICER, WARD-EXEMPTION, VADODARA

In the result, the appeal of the assessee is allowed

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

charitable trust for past 30 years which substantially satisfies the conditions for availing such exemption, should not be denied the same merely on the bar of limitation especially when the legislature has conferred wide discretionary powers to condone such delay. Applying the said principle, the petition is allowed. The impugned order passed by respondent dated 12.3.2021 is quashed and aside

GURUKRUPA FOUNDATION,AHMEDABAD vs. THE CIT(EXEMPTION), AHMEDABAD

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

Bench: Ms. Suchitra Kamble (Judicial Member), Shri Narendra Prasad Sinha (Accountant Member)

132 F Ring Ahmedabad Road, Naranpura, (Respondent) Ahmedabad-380063 PAN: AADTG2349D (Appellant) Assessee by: Shri Pamil H. Shah, A.R. Revenue by: Shri B.P. Makwana, Sr. D.R. Date of hearing : 20-02-2025 Date of pronouncement : 06-03-2025 आदेश/ORDER PER : NARENDRA PRASAD SINHA, ACCOUNTANT MEMBER:- This appeal is filed by the assessee against the order dated

DISHMAN INFRASTRUCTURE LTD.,AHMEDABAD vs. THE INCOME TAX OFFICER, WARD-1(4),, AHMEDABAD

In the result, appeal of the Revenue and its cross objections are dismissed, whereas the appeal of the assessee is partly allowed

Bench: Shri Rajpal Yadav, Vice- & Shri Amarjit Sinh

Charitable Trust registered under section 12AA of the Act by the Commissioner of Income Tax. During the course of assessment proceedings the Assessing Officer had issued notice pursuant to which the petitioner had given its reply explaining as to why it was entitled to the said deductions. The Assessing Officer after considering the explanation given by the petitioner had passed

THE ITO, WARD-1(4),, AHMEDABAD vs. M/S. DISHMAN INFRASTRUCTURE LTD.,, AHMEDABAD

In the result, appeal of the Revenue and its cross objections are dismissed, whereas the appeal of the assessee is partly allowed

Bench: Shri Rajpal Yadav, Vice- & Shri Amarjit Sinh

Charitable Trust registered under section 12AA of the Act by the Commissioner of Income Tax. During the course of assessment proceedings the Assessing Officer had issued notice pursuant to which the petitioner had given its reply explaining as to why it was entitled to the said deductions. The Assessing Officer after considering the explanation given by the petitioner had passed

GMDC SCIENCE & RESEARCH CENTRE,,AHMEDABAD vs. THE INCOME TAX OFFICER (EXEMPTION),, PALANPUR

In the result, the appeal filed by the assessee is Allowed for Statistical purpose

Bench: Dr. Brr Kumar & Shri T.R. Senthil Kumar

132 Ft. Ring Road, Ahmedabad [PAN No.:AAATG1304R] (Appellant) (Respondent) Appellant by : Shri Manish J. Shah, Shri Jimi Patel & Shri Rushin Patel, Ars Respondent by: Shri Ankit Jain, Sr. DR Date of Hearing: 23.04.2025 Date of Pronouncement: 18.07.2025 O R D E R PER T.R. SENTHIL KUMAR, JUDICIAL MEMBER: These two appeals are filed by the Assessee as against separate

GMDC SCIENCE & RESEARCH CENTRE,,AHMEDABAD vs. THE INCOME TAX OFFICER (EXEMPTION),, PALANPUR

In the result, the appeal filed by the assessee is Allowed for Statistical purpose

Bench: Dr. Brr Kumar & Shri T.R. Senthil Kumar

132 Ft. Ring Road, Ahmedabad [PAN No.:AAATG1304R] (Appellant) (Respondent) Appellant by : Shri Manish J. Shah, Shri Jimi Patel & Shri Rushin Patel, Ars Respondent by: Shri Ankit Jain, Sr. DR Date of Hearing: 23.04.2025 Date of Pronouncement: 18.07.2025 O R D E R PER T.R. SENTHIL KUMAR, JUDICIAL MEMBER: These two appeals are filed by the Assessee as against separate

SHALBY LTD.,AHMEDABAD vs. THE PCIT, AHMEDABAD-3, AHMEDABAD

In the result, the appeal of the assessee is allowed

Bench: Ms Suchitra Kamble & Shri Narendra Prasad Sinhaassessment Years: 2020-21

Charitable Trust” (hereinafter referred as “AISECT”) towards CSR activity, which was claimed as deduction under section 80G of the Act. A search action u/s. 132

SAKAR HEALTHCARE LTD.,AHMEDABAD vs. THE PR.CIT, AHMEDABAD-3, AHMEDABAD

In the result both the appeals of the assessee are dismissed

Bench: us in both the appeals and for the sake of convenience we are reproducing grounds raised in ITA No.1172/Ahd/2025 pertaining to A.Y. 2020-21:

132 of the I.T. Act, 1961 was conducted on 02.02.2021 in the case of "Political Parties and Charitable Organizations Group". The search operation covered mainly 3 registered unrecognized Political Parties namely Manvadhikar National Party (MNP), Kisan Adhikar Party (KAP) and Kisan Party of India (KPI) alongwith 2 charitable Organization namely All India Social Education Charitable Trust (AISEC) and Aadhar Foundation

SAKAR HEALTHCARE LTD.,AHMEDABAD vs. THE PR.CIT, AHMEDABAD-3, AHMEDABAD

In the result both the appeals of the assessee are dismissed

Bench: SMT. ANNAPURNA GUPTA (Accountant Member), SHRI SIDDHARTHA NAUTIYAL (Judicial Member)

132 of the I.T. Act, 1961 was conducted on 02.02.2021 in the case of "Political Parties and Charitable Organizations Group". The search operation covered mainly 3 registered unrecognized Political Parties namely Manvadhikar National Party (MNP), Kisan Adhikar Party (KAP) and Kisan Party of India (KPI) alongwith 2 charitable Organization namely All India Social Education Charitable Trust (AISEC) and Aadhar Foundation

SHRIMAD BUDDHISAGAR MISSION TRUST,AHMEDABAD vs. CIT(EXEMPTION), AHMEDABAD, AHMEDABAD

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

Bench: Dr. Brr Kumar & Ms Suchitra Kamblei.Ta. No.2093/Ahd/2024 (Assessment Year: Na) Shrimad Buddhisagar Mission Vs. The Commissioner Of Trust, Income Tax(Exemption) A 601 Parshwa Tower, Ahmedabad. 132 Ft Ring Road, Nr Shyamal Cross Road, Satellite-380015. [Pan No.Aauts0258G] (Appellant) (Respondent) .. Appellant By : Shri Sarju Mehta, Ar Respondent By: Shri V Nandakumar, Cit.Dr Date Of Hearing 13.03.2025 Date Of Pronouncement 18.03.2025 O R D E R

132 Ft Ring Road, Nr Shyamal Cross Road, Satellite-380015. [PAN No.AAUTS0258G] (Appellant) (Respondent) .. Appellant by : Shri Sarju Mehta, AR Respondent by: Shri V Nandakumar, CIT.DR Date of Hearing 13.03.2025 Date of Pronouncement 18.03.2025 O R D E R PER: DR. BRR KUMAR, VICE PRESIDENT: This appeal has been filed by the Assessee against the order passed

GUJARAT KNOWLEDGE SOCIETY,GANDHINAGAR vs. THE ITO, WARD-1(EXEMP), AHMEDABAD

In the result, the appeal of the assessee is allowed

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

132, the Hon’ble Supreme Court condoned the delay by observing that some amount of latitude within reasonable limits is permissible in view of the bureaucratic set-up and procedural red tape. 8. Applying the aforesaid principles to the facts of the present case, we find that the assessee is a public charitable institution established and controlled by the State

GUJARAT MINERAL DEVELOPMENT CORPORATION LIMITED,KHANJI BHAVAN vs. PR. COMMISSIONER OF INCOME TAX-1, AAYAKAR BHAWAN(VEJALPUR), AHMEDABAD

In the result, the appeal filed by the assessee is allowed

Bench: S/Shri T.R. Senthil Kumar & Makarand V.Mahadeokarasstt.Year : 2020-21

132 Ft. Ring Road Ahmedabad. B/h. Gandhi Labour Institute Ahmedabad 380 052. PAN : AAACG 7987 P (Applicant) (Responent) : Shri S.N. Soparkar, Sr.Advocate Assessee by : Shri Rignesh Das, CIT-DR Revenue by सुनवाई क" तारीख/Date of Hearing : 01/07/2025 घोषणा क" तारीख /Date of Pronouncement: 04/07/2025 आदेश आदेश/O R D E R आदेश आदेश PER MAKARAND V.MAHADEOKAR, AM: This appeal

IDEAL SHEET METAL STAMPINGS AND PRESSINGS PRIVATE LIMITED,AHMEDABAD vs. THE PR.CIT-1, AHMEDABAD

In the result, the appeal of the assessee is dismissed

Bench: Shri Sanjay Garg & Shri Narendra Prasad Sinhaassessment Year: 2020-21

trust M/s. Aadhar Foundation, which was a bogus entity. He noted that a search action under Section 132 of the Act was conducted in the case of M/s. Adhar Foundation wherein it was found that the said entity was engaged in a scam, related to evasion of tax in the form of a bogus donations. According to the Ld. PCIT

SUNIL PIYUSH SHAH,AHMEDABAD vs. NFAC, DELHI PRESENT JURIS. -THE ITO, WARD-5(3)(2), AHMEDABAD

In the result, the appeal of the assessee is dismissed

Bench: Ms. Suchitra Kambleassessment Year 2019-20

section 244A, as the demand giving rise to such payments is unlawful. I.T.A No. 1917/Ahd/2025 Sunil Piyush Shah, A.Y. 2019-20 8. That the orders of the learned AO and learned CIT(A) are arbitrary, contrary to facts and law, violative of the principles of equity, fairness, and natural justice, and hence liable to be quashed in their entirety

ANANYA FINANCE FOR INCLUSIVE GROWTH PVT.LTD.,,AHMEDABAD vs. DY.COMMISSIONER OF INCOME TAX, CIRCLE-1(1)(2),, AHMEDABAD

Bench: Ms. Suchitra Kamble & Shri Makarand V. Mahadeokar

charitable trust involved in microfinance lending, which transferred its Micro Finance Division (MFD) to the assessee and Indian Foundation for Inclusive Growth (IFIG) - A trust that is the holding entity of Ananya Finance and was funded by FWWB. The assessee entered into a Business Transfer Agreement (BTA) with FWWB on April 26, 2010, to acquire its Micro Finance Division