GUJARAT TECHNOLOGICAL UNIVERSITY,AHMEDABAD, VADODARA. vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-1 EXEMPTIONS, AHMEDABAD, GUJARAT.
In the result, the appeal of the assessee is allowed
ITA 1187/AHD/2025[2019-20]Status: DisposedITAT Ahmedabad19 Aug 2025AY 2019-20
Bench: Ms Suchitra Kamble & Shri Makarand V. Mahadeokarआयकर अपील सं /Ita No.1187/Ahd/2025 िनधा"रण वष" /Assessment Year : 2019-10 Gujarat Technological University, The Dcit, Nr. Vishwakarma Govt. Engg. College, बनाम/ Circle-1, V/S. Near Visar Three Roads, Exemptions, Chandkheda Society Area S.O, Ahmedabad Gandhinagar, Ahmedabad-382424. (Gujarat) "थायी लेखा सं./Pan: Aaalg1109L अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Ms. Amrin Pathan, Ar Revenue By : Shri Rignesh Das, Sr-Dr सुनवाई की तारीख/Date Of Hearing : 14/08/2025 घोषणा की तारीख /Date Of Pronouncement: 19/08/2025 आदेश/O R D E R Per Makarand V. Mahadeokar, Am: ] ] This Appeal By The Assessee Is Directed Against The Order Of The Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi [Hereinafter Referred To As “The Cit(A)”] Dated 14.03.2025, For The Assessment Year (A.Y.) 2019–20, Arising Out Of The Rectification Order Passed By The Centralized Processing Centre (Cpc), Bengaluru, Under
For Appellant: Ms. Amrin Pathan, ARFor Respondent: Shri Rignesh Das, Sr-DR
Section 10Section 11Section 12ASection 139(1)Section 139(5)Section 143(1)Section 154
section 11. In the absence of any change in facts or law, we are bound by the said decision for the present assessment year.
17. The Hon’ble Gujarat High Court in Brahmchari Wadi Trust v. CIT(E)
[2025] 173 taxmann.com 54 (Guj.), Shri Parshwanath Bhakti Vihar Jain Trust v.
CIT(E) [2024] 166 taxmann.com 732 (Guj.) and Sarvodaya Charitable