PAWAN EDIFICE PVT. LTD.,VADODARA vs. THE DY.CIT, CIRCLE-2(1)(2), VADODARA

5)\nand Rs. 7,88,200/- made out of soil filling expenses (Ground No. 6) on the\nground of lack of documentation. The Revenue, on the other hand, has\nchallenged the CIT(A)'s action of restricting the disallowance of site\ndevelopment expenses to Rs. 7,88,200/- as against Rs. 78,82,000/- made by\nthe AO, contending that

PAWAN EDIFICE PVT. LTD.,VADODARA vs. THE DY.CIT, CIRCLE-2(1)(2), VADODARA

Appeals are partly allowed for\nstatistical reasons

5)\nand Rs.7,88,200/- made out of soil filling expenses (Ground No. 6) on the\nground of lack of documentation. The Revenue, on the other hand, has\nchallenged the CIT(A)'s action of restricting the disallowance of site\ndevelopment expenses to Rs.7,88,200/- as against Rs.78,82,000/- made by\nthe AO, contending that such expenses

THE DY.CIT, CENTRAL CIRCLE-1, VADODARA vs. PAWAN EDIFICE PVT. LTD., VADODARA

Appeals are partly allowed for\nstatistical reasons

5)\nand Rs.7,88,200/- made out of soil filling expenses (Ground No. 6) on the\nground of lack of documentation. The Revenue, on the other hand, has\nchallenged the CIT(A)'s action of restricting the disallowance of site\ndevelopment expenses to Rs.7,88,200/- as against Rs.78,82,000/- made by\nthe AO, contending that such expenses

VADODARA URBAN DEVELOPMENT AUTHORITY,VADODARA vs. THE ACIT, CIRCLE-2 (EXEMP), AHMEDABAD

In the result, the appeal of the Department is dismissed

Bench: Shri Waseem Ahmed (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

253. In view of the foregoing discussion and analysis, the following conclusions are recorded regarding the interpretation of the changed definition of "charitable purpose" (w.e.f. 01.04.2009), as well as the later amendments, and other related provisions of the IT Act. I.T.A Nos. 342/Ahd/2023 & 5 Ors. A.Ys. 2016-17 to 2018-19 Page No 17 Vadodara Urban Development Authority vs. ACIT

JT.CIT(E),CIRCLE -2 AHMEDABAD, AHMEDABAD vs. VADODARA URBAN DEVELOPMENT AUTHORITY , VADODARA

In the result, the appeal of the Department is dismissed

Bench: Shri Waseem Ahmed (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

253. In view of the foregoing discussion and analysis, the following conclusions are recorded regarding the interpretation of the changed definition of "charitable purpose" (w.e.f. 01.04.2009), as well as the later amendments, and other related provisions of the IT Act. I.T.A Nos. 342/Ahd/2023 & 5 Ors. A.Ys. 2016-17 to 2018-19 Page No 17 Vadodara Urban Development Authority vs. ACIT

VADODARA URBAN DEVELOPMENT AUTHORITY,VADODARA vs. THE ACIT, CIRCLE-2 (EXEMP), AHMEDABAD

In the result, the appeal of the Department is dismissed

Bench: Shri Waseem Ahmed (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

253. In view of the foregoing discussion and analysis, the following conclusions are recorded regarding the interpretation of the changed definition of "charitable purpose" (w.e.f. 01.04.2009), as well as the later amendments, and other related provisions of the IT Act. I.T.A Nos. 342/Ahd/2023 & 5 Ors. A.Ys. 2016-17 to 2018-19 Page No 17 Vadodara Urban Development Authority vs. ACIT

JT.CIT(E), CIRCLE-2 AHMEDABAD, AHMEDABAD vs. VADODARA URBAN DEVELOPMENT AUTHORITY , VADODARA

In the result, the appeal of the Department is dismissed

Bench: Shri Waseem Ahmed (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

253. In view of the foregoing discussion and analysis, the following conclusions are recorded regarding the interpretation of the changed definition of "charitable purpose" (w.e.f. 01.04.2009), as well as the later amendments, and other related provisions of the IT Act. I.T.A Nos. 342/Ahd/2023 & 5 Ors. A.Ys. 2016-17 to 2018-19 Page No 17 Vadodara Urban Development Authority vs. ACIT

VADODARA URBAN DEVELOPMENT AUTHORITY,VADODARA vs. THE ACIT, CIRCLE-2 (EXEMP), AHMEDABAD

In the result, the appeal of the Department is dismissed

Bench: Shri Waseem Ahmed (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

253. In view of the foregoing discussion and analysis, the following conclusions are recorded regarding the interpretation of the changed definition of "charitable purpose" (w.e.f. 01.04.2009), as well as the later amendments, and other related provisions of the IT Act. I.T.A Nos. 342/Ahd/2023 & 5 Ors. A.Ys. 2016-17 to 2018-19 Page No 17 Vadodara Urban Development Authority vs. ACIT

JT.CIT(EXEMPTION)CIRCL-2 AHMEDABAD, AHMEDABAD vs. VADODARA URBAN DEVELOPMENT AUTHORITY, VADODARA

In the result, the appeal of the Department is dismissed

Bench: Shri Waseem Ahmed (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

253. In view of the foregoing discussion and analysis, the following conclusions are recorded regarding the interpretation of the changed definition of "charitable purpose" (w.e.f. 01.04.2009), as well as the later amendments, and other related provisions of the IT Act. I.T.A Nos. 342/Ahd/2023 & 5 Ors. A.Ys. 2016-17 to 2018-19 Page No 17 Vadodara Urban Development Authority vs. ACIT

GUJARAT POWER CORPORATION LIMITED,GANDHINAGAR vs. THE PR. CIT, AHMEDABAD-3, AHMEDABAD

In the result, Ground No. 4 of the assessee’s appeal is allowed

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

253 Less: Already disallowed in the return Rs. 1,00,000) 3. Disallowance U/s. 14A r.w. Rule 8D(2) of Rs. 1,10,47,762/- in addition to disallowance u/s 14A made in the assessment order dated 24-09-21 while Calculating Book Profit U/s. 115JB of the Act – MAT (Disallowance as computed in Revision Order dated

THE ACIT.(OSD), CIRCLE-1,, AHMEDABAD vs. KHURANA ENGINEERING LTD.,, AHMEDABAD

Bench: Shri Ramit Kochar & Ms. Madhumita Roya.Y. 2007-08

5) Notwithstanding anything contained in any other provision of this Act, the profits and gains of an eligible business to which the provisions of sub-section (1) apply shall, for the purposes of determining the quantum of deduction under that sub-section for the assessment year immediately succeeding the initial assessment year or any subsequent assessment year, be computed

THE ACIT.(OSD), CIRCLE-1,, AHMEDABAD vs. KHURANA ENGINEERING LTD.,, AHMEDABAD

Bench: Shri Ramit Kochar & Ms. Madhumita Roya.Y. 2007-08

5) Notwithstanding anything contained in any other provision of this Act, the profits and gains of an eligible business to which the provisions of sub-section (1) apply shall, for the purposes of determining the quantum of deduction under that sub-section for the assessment year immediately succeeding the initial assessment year or any subsequent assessment year, be computed

KHURANA ENGINEERING LTD.,,AHMEDABAD vs. THE ACIT.(OSD),CIRCLE-1,, AHMEDABAD

Bench: Shri Ramit Kochar & Ms. Madhumita Roya.Y. 2007-08

5) Notwithstanding anything contained in any other provision of this Act, the profits and gains of an eligible business to which the provisions of sub-section (1) apply shall, for the purposes of determining the quantum of deduction under that sub-section for the assessment year immediately succeeding the initial assessment year or any subsequent assessment year, be computed

GUJARAT STATE ELECTRICITY CORPORATION LTD,VADODARA vs. THE PR. CIT-1, VADODARA

In the result, the appeal of the assessee is dismissed

Bench: Ms. Suchitra Kamble & Shri Makarand V. Mahadeokarआयकर अपील सं /Ita No.572/Ahd/2020 िनधा"रण वष" /Assessment Year : 2015-16 Gujarat State Electricity The Pr.Cit-1 Corporation Ltd. बनाम/ Vadodara – 390 015 Sardar Patel Vidhyut Bhavan V/S. Race Course Circle Vadodara – 390 007 "थायी लेखा सं./Pan: Aaacg 6864 F अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri Manish J. Shah & Shri Jimi Patel, Ars Revenue By : Shri A.P. Singh, Cit-Dr सुनवाई की तारीख/Date Of Hearing : 02/04/2025 घोषणा की तारीख /Date Of Pronouncement: 08/04/2025 आदेश/O R D E R Per Makarand V. Mahadeokar, Am:

disallowance under section 14A of the Act, capital grants, prior period items, liquidated damages, and others. Gujarat State Electricity Corporation Ltd. vs. Pr.CIT-1 Asst. Year : 2015-16 3 2.4. Subsequently, the Principal Commissioner of Income Tax–1, Vadodara, issued a notice under section 263 of the Act on 13.09.2019, proposing to revise the assessment on the ground that

CERA SANITARYWARE LIMITED,AHMEDABAD vs. THE DCIT, CIRCLE-1(1)(1), AHMEDABAD

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

Bench: Smt. Annapurna Gupta (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

section 14A r.w.r. 8D, the disallowance on this account will be 1% of the annual average of monthly average of the investments i.e. 1% of Rs. 14,91,73,253/- which will come to Rs. 14,91,733/-. 4.1 As the assessee has not furnished the monthly average of investment in LLPs, the annual average is being taken for calculation

M. PRATAPRAY PRINTS PRIVATE LIMITED,AHMEDABAD vs. THE ACIT, CIRCLE-2(1)(2), AHMEDABAD

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

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

253 ITR 798 (SC) has reiterated that a pragmatic and justice-oriented approach should be adopted while deciding applications for condonation of delay. In the present case, the explanation offered by the assessee appears to be bona fide and there is nothing on record to suggest that the delay was deliberate or due to negligence on the part

NIRMA CHEMICAL WORKS PVT. LTD.,AHMEDABAD vs. THE DY.CIT, CIRCLE-3(1)(1), AHMEDABAD

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

Bench: Shri Ramit Kochar & Ms. Suchitra Kambleassessment Year : 2013-14 Nirma Chemical Works Pvt. The Dy. Commissioner Of Income- Ltd. V. Tax Nirma House Circle-3(1)(1) Ashram Road, Ahmedabad Near Income Tax Circle Gujarat Ahmedabad-380 009 Gujarat Pan: Aaacn 5353 L अपीलाथ" अपीलाथ"/ (Appellant) अपीलाथ" अपीलाथ" "" य "" यथ" "" य "" य थ" थ"/ (Respondent) थ" Assessee By : Shri Hemanshu Shah, Ca Revenue By : Shri Atul Pandey, Sr.Dr सुनवाई क" तारीख/Date Of Hearing : 18/01/2024 & 23.01.2024 घोषणा क" तारीख /Date Of Pronouncement: 23/01/2024 आदेश/O R D E R आदेश आदेश आदेश Per Coram: This Appeal Filed By Assessee Is Directed Against The Appellate Order Dated 19/05/2022 Passed By Ld. Commissioner Of Income-Tax (Appeals), National Faceless Appeal Centre, Delhi [“Cit(A)” In Short] Under Section 250 Of The Income Tax Act, 1961 (Hereinafter Called “The Act”) For Assessment Year 2013-14 (Din & Order No.Itba/ Nfac/S/250/2022- 23/1043081956(1)), The Appellate Proceedings Have Arisen Before Ld.Cit(A) From Rectification Order Dated 16/02/2022 Passed By Ld. Assessing Officer(Hereinafter Called “The Ao”) U/S 154 Of The 1961 Act (Din & Order Nirma Chemical Works Pvt. Ltd. V. Dcit Ay 2013-14

Section 253(6)(d). Thus, the appeal fee paid was deficient by Rs. 9500/- which the assesse is required to deposit, were the contention of ld. DR. The ld. counsel for the assessee submitted that the assesse will deposit the deficient fee of Rs. 9,500/- , although the assesse was earlier having a bonafide belief that the assesse was liable

SATYAGRAH CHHAVNI CO OP HOUSING SOCIETY LIMITED,AHMEDABAD vs. THE ITO, WARD-3(3)(5), AHMEDABAD

In the result, the appeal of the assessee is allowed

Bench: Dr. B.R.R. Kumar, Vice-Ms. Suchitra R. Kamblesatyagrah Chhavni Co-Op. Housing Vs. Society Limited, Income Tax Officer, Lane 13, 253 Office, Building, Nr. Ward 3(3)(5), Bhav Nirzar, Satellite, Ahmedabad Ahmedabad-380015 [Pan : Aaaas 6148 N] (Appellant) .. (Respondent) Appellant Represented By : Shri B.T. Thakkar, Ar & Shri Mehul K. Patel, Advocate Respondent Represented By: Shri Abhijit, Sr. Dr Date Of Hearing 03.02.2026 Date Of Pronouncement 03.02.2026 O R D E R Per Dr. B.R.R. Kumar, Vice-:-

253 Office, Building, Nr. Ward 3(3)(5), Bhav Nirzar, Satellite, Ahmedabad Ahmedabad-380015 [PAN : AAAAS 6148 N] (Appellant) .. (Respondent) Appellant represented by : Shri B.T. Thakkar, AR & Shri Mehul K. Patel, Advocate Respondent represented by: Shri Abhijit, Sr. DR Date of Hearing 03.02.2026 Date of Pronouncement 03.02.2026 O R D E R PER DR. B.R.R. KUMAR, VICE-PRESIDENT:- This appeal