JAYSHREE GOPALLALJI HAVELI CHARITABLE TRUST-UJALVAV,BHAVNAGAR vs. THE CIT (EXEMPTION), AHMEDABAD

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

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinhaआयकर अपील सं /Ita No.220/Ahd/2025 िनधा"रण वष" /Assessment Year : Na Jayshree Gopallalji Haveli The Cit (Exemption) बनाम/ Charitable Trust-Ujalvav Ahmedabad – 380 015 V/S. At Ujalvav, Umrala Bhavnagar – 364 290 "थायी लेखा सं./Pan: Aaetj 3303 P (अपीलाथ"/ Appellant) ("" यथ"/ Respondent) Assessee By : Shri Mohit Balani, Ar Revenue By : Shri Alpesh Parmar, Cit-Dr

2. The brief facts of the case are that the assessee, Jayashree Gopallalji Haveli Charitable Trust, Ujalvav, filed an application in Form No. 10AB on 09.06.2024 before the Commissioner of Income Tax (Exemptions), Jayshree Gopallalji Haveli Charitable Trust-Ujalvav vs. CIT(E) Ahmedabad, seeking approval under clause (iii) of the first proviso to sub- section (5) of section

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

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

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

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

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

2. The learned CIT(A) erred in fact and in law in passing order without granting reasonable opportunity of being heard. 3. The learned CIT(A) erred in fact and in law in passing order without granting opportunity of virtual hearing despite making request in pursuance to clause 12 of Faceless Appeal Scheme, 2021. Disallowance u/s 14A r.w.r