KREATE KONNECT E SOLUTIONS PRIVATE LIMITED,VADODARA vs. THE DY.CIT, CIRCLE-1(1)(1), VADODARA

In the result the appeal is allowed for statistical purposes

Bench: Ms.Suchitra R. Kamble & Shri Makarand V.Mahadeokarasstt.Year : 2020-21 Kcreate Konnect E Solutions Dy. Cit, Cir.1(1)(1) Private Limited Vs. Vadodara. 291M 2Bd Floor, Green Villa-11 B/H. Abs Tower Old Padra Road Vadodara Pan : Aagck 1493 C (Applicant) (Responent) : Shri Jigar Adhyaru, Ar Assessee By : Shri Hargovind Singh, Sr.Dr Revenue By सुनवाई क" तारीख/Date Of Hearing : 24/07/2025 घोषणा क" तारीख /Date Of Pronouncement: 29/07/2025 आदेश आदेश/O R D E R आदेश आदेश Per Makarand V.Mahadeokar, Am: This Appeal By The Assessee Is Directed Against The Order Passed By The Commissioner Of Income Tax (Appeals) – 5, Chennai [Hereinafter Referred To As “Cit(A)”] Dated 18.09.2024, Pertaining To The Assessment Year 2020– 21, Whereby The Appeal Filed By The Assessee Against The Intimation Issued Under Section 143(1) Of The Income-Tax Act, 1961 [Hereinafter Referred To As “The Act”] Dated 18.12.2021 Was Dismissed.

disallowable deductions, including additional depreciation under section 32(1)(iia), deductions under sections 10AA, 35(1)(ii), etc., thereby complying with the conditions of sub-section (2) of section 115BAA. • In the tax audit report (Form No. 3CD), specifically under Clause 8(a), the auditor disclosed that the assessee has opted to be taxed under section 115BAA. This amounts

SHREE CHALTHAN VIBHAG KHAND UDYOG SAHAKARI MANDLI LTD.,,SURAT vs. THE INCOME TAX OFFICER, WARD-1,, SURAT

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

Bench: Shri H. S. Sidhu & Shri O. P. Meenaआ.अ.सं./I.T.A No.1205/Ahd/2017 "नधा"रणवष"/A.Y.:2013-14 Shree Chalthan Vibhag Khand Vs. Income Tax Officer, Udyogsahkari Mandli Ltd., At & Post Ward-1, Bardoli Chalthan, Taluka- Palsana, District- Surat Pan: Aaaac 0477A अपीलाथ" Appellant ""यथ"/Respondent

section 37 and the disallowance thereof results into Department taxing unreal and wrong amount of income. (4) The CIT (Appeals) failed to appreciate that on identical facts, in the past in all the assessment years, such price was allowed by various Assessing Officers of the Appellate Authorities, and therefore, there was no justification on the part of The Assessing Officer

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

5A) and Form No. 3CM and come to the conclusion that a plain and harmonious reading of rule and Form clearly suggests that once facility is approved, the entire expenditure so incurred on development of "R & D" facility has to be allowed for weighted deduction as provided by section 35(2AB). The Tribunal has also considered the legislative intention behind

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

5A) and Form No. 3CM and come to the conclusion that a plain and harmonious reading of rule and Form clearly suggests that once facility is approved, the entire expenditure so incurred on development of "R & D" facility has to be allowed for weighted deduction as provided by section 35(2AB). The Tribunal has also considered the legislative intention behind

RMP BEARINGS LTD.,,AHMEDABAD vs. THE DY. COMMISSIONER OF INCOME TAX, CIRCLE-3(1)(2),, AHMEDABAD

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

Bench: Shri Amarjit Singh & Ms Madhumita Royअपील सं./Ita No.2677/Ahd/2017 &"नधा"रण वष"/Asstt. Year:2014-2015

disallowing Employees Contribution in respect of Provident Fund and ESI amounting to Rs.41,51,538/- as per the provision of section 2(24) (x) r.w 36(1)(5a

SHRI HIMANSHU PRAFULCHANDRA VARIA,,AHMEDABAD vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-4(1)(2),, AHMEDABAD

disallowances , no penalty u/s. 271(1)(c) of the Act can be levied for furnishing of inaccurate particulars of income or concealment of income. He has further argued that the non disclosure of Rs.59,19,500/- was under bona fide mistake and has been considered and offered in the revised computation of income filed by the appellant during the course

JOSHI TECHNOLOGIES INTERNATIONAL INC.,,AHMEDABAD vs. THE ASSTT. DIT, (INTL. TAXN.),, AHMEDABAD

In the result, the appeal of the assessee is partly allowed

Bench: Shri Waseem Ahmed & Ms. Madhumita Royआयकर अपील सं./Ita Nos.2388-2389/Ahd/2015 िनधा"रण वष"/Asstt. Years: 2004-2005 & 2006-07 Joshi Technologies International Inc., A.D.I.T(International Prahaladnagar Garden, Vs. Tax), 701 Parshwanath E Square, Ahmedabad. Near Titanium, Building Satellite, Ahmedabad-380015. Pan: Aaacj9592P

5a[ but not later than the 31st day of March, 2012]. The following clauses (iv) and (v) shall be inserted after clause (iii) of sub-section (9) of section 80-IB by the Finance (No. 2) Act, 2009, w.e.f. 1-4-2010: (iv ) is engaged in commercial production of natural gas in blocks licensed under the VIII Round of bidding

VADODARA DISTRICT CO.OP. SUGARCANE GROWERS UNION LTD.,BARODA vs. THE DCIT, CIRCLE-3(1), BARODA

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

Bench: Ms Suchitra Kamble & Shri Waseem Ahmedआयकर अपील सं./Ita Nos. 506-507/Ahd/2018 िनधा"रण वष"/Asstt. Years: 2012-2013 & 2014-2015 Vadodara District Co-Op. Sugarcane The Deputy Commissioner Growers Union Limited, Vs. Of Income Tax, At & Post Gandhara, Circle-3(1), Tal. Karjan, Vadodara. Dist. Vadodara-391201. Pan: Aaaav0287H

section 37 of the Act. Therefore, the AO made disallowance of Rs. 37,65,02,637/- being amount incurred over and above the SMP. 5. On appeal by the assessee, the learned CIT(A) confirmed the action of the AO. 6. Being aggrieved by the order of the ld. CIT-A, the assessee is in appeal before

VADODARA DISTRICT CO.OP. SUGARCANE GROWERS UNION LTD.,BARODA vs. THE DCIT, CIRCLE-3(1), BARODA

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

Bench: Ms Suchitra Kamble & Shri Waseem Ahmedआयकर अपील सं./Ita Nos. 506-507/Ahd/2018 िनधा"रण वष"/Asstt. Years: 2012-2013 & 2014-2015 Vadodara District Co-Op. Sugarcane The Deputy Commissioner Growers Union Limited, Vs. Of Income Tax, At & Post Gandhara, Circle-3(1), Tal. Karjan, Vadodara. Dist. Vadodara-391201. Pan: Aaaav0287H

section 37 of the Act. Therefore, the AO made disallowance of Rs. 37,65,02,637/- being amount incurred over and above the SMP. 5. On appeal by the assessee, the learned CIT(A) confirmed the action of the AO. 6. Being aggrieved by the order of the ld. CIT-A, the assessee is in appeal before

KOTH GROUP CO.OP. URBAN CREDIT SOCIETY LTD.,AHMEDABAD vs. THE ITO, WARD-3(2)(1), AHMEDABAD

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

Bench: The Appellate Authority & Therefore, The Addl/Jcit(A) Ought To Have Deleted The Adjustment Made U/S 143(1)(A)(V) By Ao.Cpc & Allowed The Deduction U/S 80P(2)(A)(I) Of Rs.5,20,000/-.

section 143(1)(a)(v) do not provide for denial of deduction u/s. 80P of the Act when the return of income is not filed within time limit as provided u/s. 139(1) of the Act but u/s. 139(4). The ld. Authorized Representative further 4 I.T.A No. 628/Ahd/2024 A.Y. 2022-23 Page No. Koth Group Co.Op Urban Credit Society

M/S. KOTEL PROPERTIES PVT.LTD.,BARODA vs. THE INCOME TAX OFFICER,WARD-1(4),, BARODA

In the result, the appeal of the Revenue is dismissed

Bench: Shri Rajpal Yadav & Shri Waseem Ahmed

5A Madhav Organizers Pvt. Ltd., GF-74, Avishkar Complex, Old Padra I.T.O., ITA No.1917- Road, Ward-1(4), 7-8 1992-93 1918/Ahd/2011 Vadodara. Vadodara. PAN:AADCM3269 P Madhav Organizers Pvt. Ltd., 1994-95 Vadodara. I.T.O., 9- & Ward-1(4), ITA No.1919- 10. 1920/Ahd/2011 1995-96 PAN:AADCM3269 Vadodara. P Madhav Organizers Pvt. I.T.O., Ltd., ITA No.1775-

M/S. KOTEL PROPERTIES PVT.LTD.,BARODA vs. THE INCOME TAX OFFICER,WARD-1(4),, BARODA

In the result, the appeal of the Revenue is dismissed

Bench: Shri Rajpal Yadav & Shri Waseem Ahmed

5A Madhav Organizers Pvt. Ltd., GF-74, Avishkar Complex, Old Padra I.T.O., ITA No.1917- Road, Ward-1(4), 7-8 1992-93 1918/Ahd/2011 Vadodara. Vadodara. PAN:AADCM3269 P Madhav Organizers Pvt. Ltd., 1994-95 Vadodara. I.T.O., 9- & Ward-1(4), ITA No.1919- 10. 1920/Ahd/2011 1995-96 PAN:AADCM3269 Vadodara. P Madhav Organizers Pvt. I.T.O., Ltd., ITA No.1775-

M/S. MADHAV ORGANIZERS PVT.LTD.,BARODA vs. THE INCOME TAX OFFICER,WARD-1(4),, BARODA

In the result, the appeal of the Revenue is dismissed

Bench: Shri Rajpal Yadav & Shri Waseem Ahmed

5A Madhav Organizers Pvt. Ltd., GF-74, Avishkar Complex, Old Padra I.T.O., ITA No.1917- Road, Ward-1(4), 7-8 1992-93 1918/Ahd/2011 Vadodara. Vadodara. PAN:AADCM3269 P Madhav Organizers Pvt. Ltd., 1994-95 Vadodara. I.T.O., 9- & Ward-1(4), ITA No.1919- 10. 1920/Ahd/2011 1995-96 PAN:AADCM3269 Vadodara. P Madhav Organizers Pvt. I.T.O., Ltd., ITA No.1775-

M/S. MADHAV ORGANIZERS PVT.LTD.,BARODA vs. THE INCOME TAX OFFICER,WARD-1(4),, BARODA

In the result, the appeal of the Revenue is dismissed

Bench: Shri Rajpal Yadav & Shri Waseem Ahmed

5A Madhav Organizers Pvt. Ltd., GF-74, Avishkar Complex, Old Padra I.T.O., ITA No.1917- Road, Ward-1(4), 7-8 1992-93 1918/Ahd/2011 Vadodara. Vadodara. PAN:AADCM3269 P Madhav Organizers Pvt. Ltd., 1994-95 Vadodara. I.T.O., 9- & Ward-1(4), ITA No.1919- 10. 1920/Ahd/2011 1995-96 PAN:AADCM3269 Vadodara. P Madhav Organizers Pvt. I.T.O., Ltd., ITA No.1775-

THE ITO, WARD-1(4),, BARODA vs. M/S. KOTEL PROPERTIES PVT.LTD., BARODA

In the result, the appeal of the Revenue is dismissed

Bench: Shri Rajpal Yadav & Shri Waseem Ahmed

5A Madhav Organizers Pvt. Ltd., GF-74, Avishkar Complex, Old Padra I.T.O., ITA No.1917- Road, Ward-1(4), 7-8 1992-93 1918/Ahd/2011 Vadodara. Vadodara. PAN:AADCM3269 P Madhav Organizers Pvt. Ltd., 1994-95 Vadodara. I.T.O., 9- & Ward-1(4), ITA No.1919- 10. 1920/Ahd/2011 1995-96 PAN:AADCM3269 Vadodara. P Madhav Organizers Pvt. I.T.O., Ltd., ITA No.1775-

M/S. KOTEL PROPERTIES PVT.LTD.,BARODA vs. THE INCOME TAX OFFICER,WARD-1(4),, BARODA

In the result, the appeal of the Revenue is dismissed

Bench: Shri Rajpal Yadav & Shri Waseem Ahmed

5A Madhav Organizers Pvt. Ltd., GF-74, Avishkar Complex, Old Padra I.T.O., ITA No.1917- Road, Ward-1(4), 7-8 1992-93 1918/Ahd/2011 Vadodara. Vadodara. PAN:AADCM3269 P Madhav Organizers Pvt. Ltd., 1994-95 Vadodara. I.T.O., 9- & Ward-1(4), ITA No.1919- 10. 1920/Ahd/2011 1995-96 PAN:AADCM3269 Vadodara. P Madhav Organizers Pvt. I.T.O., Ltd., ITA No.1775-

M/S. MADHAV ORGANIZERS PVT.LTD.,BARODA vs. THE INCOME TAX OFFICER,WARD-1(4),, BARODA

In the result, the appeal of the Revenue is dismissed

Bench: Shri Rajpal Yadav & Shri Waseem Ahmed

5A Madhav Organizers Pvt. Ltd., GF-74, Avishkar Complex, Old Padra I.T.O., ITA No.1917- Road, Ward-1(4), 7-8 1992-93 1918/Ahd/2011 Vadodara. Vadodara. PAN:AADCM3269 P Madhav Organizers Pvt. Ltd., 1994-95 Vadodara. I.T.O., 9- & Ward-1(4), ITA No.1919- 10. 1920/Ahd/2011 1995-96 PAN:AADCM3269 Vadodara. P Madhav Organizers Pvt. I.T.O., Ltd., ITA No.1775-

THE ITO, WARD-1(4),, BARODA vs. M/S. KOTEL PROPERTIES PVT.LTD., BARODA

In the result, the appeal of the Revenue is dismissed

Bench: Shri Rajpal Yadav & Shri Waseem Ahmed

5A Madhav Organizers Pvt. Ltd., GF-74, Avishkar Complex, Old Padra I.T.O., ITA No.1917- Road, Ward-1(4), 7-8 1992-93 1918/Ahd/2011 Vadodara. Vadodara. PAN:AADCM3269 P Madhav Organizers Pvt. Ltd., 1994-95 Vadodara. I.T.O., 9- & Ward-1(4), ITA No.1919- 10. 1920/Ahd/2011 1995-96 PAN:AADCM3269 Vadodara. P Madhav Organizers Pvt. I.T.O., Ltd., ITA No.1775-

THE ITO, WARD-4(1),, BARODA vs. M/S. MADHAV ORGANISORS PVT.LTD., BARODA

In the result, the appeal of the Revenue is dismissed

Bench: Shri Rajpal Yadav & Shri Waseem Ahmed

5A Madhav Organizers Pvt. Ltd., GF-74, Avishkar Complex, Old Padra I.T.O., ITA No.1917- Road, Ward-1(4), 7-8 1992-93 1918/Ahd/2011 Vadodara. Vadodara. PAN:AADCM3269 P Madhav Organizers Pvt. Ltd., 1994-95 Vadodara. I.T.O., 9- & Ward-1(4), ITA No.1919- 10. 1920/Ahd/2011 1995-96 PAN:AADCM3269 Vadodara. P Madhav Organizers Pvt. I.T.O., Ltd., ITA No.1775-