DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-2, EXEMPTION, AHMEDABAD, AHMEDABAD vs. SHREE VALLABH SEVA KENDRA, VALSAD

In the result, the appeal of the Revenue is allowed

section 10(23C)(vi) of the Act.\n6.\nOn the other hand, Ld. Counsel for the assessee submitted that the\nassessee-trust is carrying on activity of providing education as per its\nobjectives, and it is still holding a valid certificate u/s 10(23C)(vi) of the\nAct. He also submitted that the trust is also holding Registration\nCertificate

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

251]. Alternatively it was contended that if it is presumed that the approval given to DPCL was relatable to the succeeding year, then the lease rentals received from DPCL would be only an advance towards land premium and therefore the said amount received from DPCL could not be treated as income at all in the hands of the appellant

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

251]. Alternatively it was contended that if it is presumed that the approval given to DPCL was relatable to the succeeding year, then the lease rentals received from DPCL would be only an advance towards land premium and therefore the said amount received from DPCL could not be treated as income at all in the hands of the appellant

SHRI RUSHABHDEV SWETAMBAR MURTIPUJAK JAIN SANGH,AHMEDABAD vs. THE ITO, WARD-2 (EXEMPTION), AHMEDABAD

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

Bench: Shri T.R. Senthil Kumar&Shri Makarand V. Mahadeokar

charitable trust under section 12AA of the Act. The Assessing Officer received information through NMS/Insight database indicating that cash deposits aggregating to Rs. 21,56,720/- and bank interest income of Rs. 1,37,082/- were recorded in certain bank accounts during the financial year relevant to the assessment year under consideration, corresponding to PAN AAATR2081G. According

THE ASSTT. COMMISSIONER OF INCOME TAX, CIRCLE-2(1)(1),, AHMEDABAD vs. SHRI SANJAY KISHANLAL BISHNOI,, AHMEDABAD

Bench: Shri Ramit Kochar & Ms. Suchitra Kamble

section 69C is not attracted as the assessee is into reasale business. Principle of consistency is to be followed keeping in view preceding years. The ld. Counsel for the assessee relied upon the judgment of Hon’ble Supreme Court AYs:2014-15 & 2015-16 Sh. Sanjay Kishanlal Bishnoi in the case of CIT v. J.K. Charitable Trust (2008) 175 taxman

THE ASSTT. COMMISSIONER OF INCOME TAX, CIRCLE-2(1)(1),, AHMEDABAD vs. SHRI SANJAY KISHANLAL BISHNOI,, AHMEDABAD

Bench: Shri Ramit Kochar & Ms. Suchitra Kamble

section 69C is not attracted as the assessee is into reasale business. Principle of consistency is to be followed keeping in view preceding years. The ld. Counsel for the assessee relied upon the judgment of Hon’ble Supreme Court AYs:2014-15 & 2015-16 Sh. Sanjay Kishanlal Bishnoi in the case of CIT v. J.K. Charitable Trust (2008) 175 taxman

MUNJAL AUTO INDUSTRIES LIMITED,VADODARA, GUJARAT vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 2(1)(1), VADODARA, VADODARA, GUJARAT

In the result, the appeal of the assessee is allowed for statistical purposes with the direction that the matter is restored to the file of the CIT(A) for adjudication afresh in accordance with law

Bench: Shri Siddhartha Nautiyal & Shri Makarand V.Mahadeokarasstt.Year : 2018-19 Munjal Auto Industries Ltd. Dcit, Cir.2(1)(1) 187 Gide Estate Vadodara. Waghodia Dist. Vadodara-391 760 Gujarat. Pan: Aaacg 8588 L (Applicant) (Responent) : Ms.Amrin Pathan, Ar Assessee By : Shri Yoeesh Mishra, Sr.Dr Revenue By सुनवाई क" तारीख/Date Of Hearing : 15/09/2025 घोषणा क" तारीख /Date Of Pronouncement: 17/09/2025 आदेश आदेश/O R D E R आदेश आदेश

section 14A read with rule 8D of the Income Tax Rules, 1962 (“the Rules”) and thereby making disallowance of Rs. 53,36,814. 5. The learned CIT(A) erred in fact and in law in confirming the action of the learned AO and making disallowance u/s 14A of the Act without appreciating the facts on record in proper perspective

SAMASTA KALYANI MAHILA VIKAS TRUST,AHMEDABAD vs. THE CIT(EXEMPTION), AHMEDABAD

In the result, the appeals filed by the Assessee are allowed for statistical purposes

Bench: DR. BRR Kumar (Vice President), Shri T. R. Senthil Kumar (Judicial Member)

251, Ellisbridge Shopping Vs Cent. Opp Ellisbridge Town Hall Ahmedabad-380006 Gujarat, India PAN: AAKTS4487P (Respondent) (Appellant) Assessee Represented: Shri Vartik Choksi, A.R. Revenue Represented: Shri V Nandakumar, CIT-DR Date of hearing : 17-03-2025 Date of pronouncement : 20-03-2025 आदेश/ORDER PER : T.R. SENTHIL KUMAR, JUDICIAL MEMBER:- These two appeals are filed by the Assessee Trust

SAMASTA KALYANI MAHILA VIKAS TRUST,AHMEDABAD vs. THE CIT(EXEMPTION), AHMEDABAD

In the result, the appeals filed by the Assessee are allowed for statistical purposes

Bench: DR. BRR Kumar (Vice President), Shri T. R. Senthil Kumar (Judicial Member)

251, Ellisbridge Shopping Vs Cent. Opp Ellisbridge Town Hall Ahmedabad-380006 Gujarat, India PAN: AAKTS4487P (Respondent) (Appellant) Assessee Represented: Shri Vartik Choksi, A.R. Revenue Represented: Shri V Nandakumar, CIT-DR Date of hearing : 17-03-2025 Date of pronouncement : 20-03-2025 आदेश/ORDER PER : T.R. SENTHIL KUMAR, JUDICIAL MEMBER:- These two appeals are filed by the Assessee Trust