GUJARAT CRICKET ASSOCIATION,AHMEDABAD vs. THE ASSTT.DIRECTOR OF INCOME TAX(EXEMPTION),, AHMEDABAD

In the result, the appeal of the Assessing Officer for the assessment year 2007-

Bench: Us. It Is, Accordingly, Dismissed For Want Of Prosecution.

4, the assessee has raised the following grievance: The learned CIT(A) has erred in law and on facts in holding that amount of Rs.1,58,00,000/- received as donation to corpus from BCCI is not exempt, since the provisions of section 11(1)(d) were not complied by the appellant. 12. So far as this grievance

THE DY..DIRECTOR OF INCOME TAX(EXEMPTION),, AHMEDABAD vs. GUJARAT CRICKET ASSOCIATION, AHMEDABAD

In the result, the appeal of the Assessing Officer for the assessment year 2007-

Bench: Us. It Is, Accordingly, Dismissed For Want Of Prosecution.

4, the assessee has raised the following grievance: The learned CIT(A) has erred in law and on facts in holding that amount of Rs.1,58,00,000/- received as donation to corpus from BCCI is not exempt, since the provisions of section 11(1)(d) were not complied by the appellant. 12. So far as this grievance

THE DY..DIRECTOR OF INCOME TAX(EXEMPTION),, AHMEDABAD vs. GUJARAT CRICKET ASSOCIATION, AHMEDABAD

In the result, the appeal of the Assessing Officer for the assessment year 2007-

Bench: Us. It Is, Accordingly, Dismissed For Want Of Prosecution.

4, the assessee has raised the following grievance: The learned CIT(A) has erred in law and on facts in holding that amount of Rs.1,58,00,000/- received as donation to corpus from BCCI is not exempt, since the provisions of section 11(1)(d) were not complied by the appellant. 12. So far as this grievance

GUJARAT CRICKET ASSOCIATION,AHMEDABAD vs. THE ASSTT.DIRECTOR OF INCOME TAX(EXEMPTION),, AHMEDABAD

In the result, the appeal of the Assessing Officer for the assessment year 2007-

Bench: Us. It Is, Accordingly, Dismissed For Want Of Prosecution.

4, the assessee has raised the following grievance: The learned CIT(A) has erred in law and on facts in holding that amount of Rs.1,58,00,000/- received as donation to corpus from BCCI is not exempt, since the provisions of section 11(1)(d) were not complied by the appellant. 12. So far as this grievance

DCIT, CENTRAL CIRCLE1(2), AHMEDABAD, AHMEDABAD vs. PARUL AROGYA SEVA MANDAL TRUST, AHMEDABAD

Appeals are allowed

Bench: Shri Siddhartha Nautiyal & Shri Makarand V. Mahadeokar, Accountnat Member

section 12AA of the Act and also has got approval u/s 10(23C(vi) of the Act effective from A.Y.2015-16. It is also approved u/s 80G(5) of the act vide approval No. CITE/Ahd/80G(5)/781/PU/2016-17. 2.2. It is also pertinent to note that the co-ordinate bench of ITAT vide its order dated 26-7-2023 in case

DCIT, CENTRAL CIRCLE-1(2), AHMEDABAD, AAYAKAR BHAWAN, ASHRAM ROAD, AHMEDABAD vs. PARUL AROGYA SEVA MANDAL TRUST, , AHMEDABAD

Appeals are allowed

Bench: Shri Siddhartha Nautiyal & Shri Makarand V. Mahadeokar, Accountnat Member

section 12AA of the Act and also has got approval u/s 10(23C(vi) of the Act effective from A.Y.2015-16. It is also approved u/s 80G(5) of the act vide approval No. CITE/Ahd/80G(5)/781/PU/2016-17. 2.2. It is also pertinent to note that the co-ordinate bench of ITAT vide its order dated 26-7-2023 in case

PARUL UNIVERSITY,VADODARA vs. THE DY.CIT,EXEMPTION CIRCLE-1, AHMEDABAD

Appeals are allowed

Bench: Shri Siddhartha Nautiyal & Shri Makarand V. Mahadeokar, Accountnat Member

section 12AA of the Act and also has got approval u/s 10(23C(vi) of the Act effective from A.Y.2015-16. It is also approved u/s 80G(5) of the act vide approval No. CITE/Ahd/80G(5)/781/PU/2016-17. 2.2. It is also pertinent to note that the co-ordinate bench of ITAT vide its order dated 26-7-2023 in case

PARUL AROGYA SEVA MANDAL TRUST,AHMEDABAD vs. THE DY.CIT, CENTRAL CIRCLE-1(2), AHMEDABAD

Appeals are allowed

Bench: Shri Siddhartha Nautiyal & Shri Makarand V. Mahadeokar, Accountnat Member

section 12AA of the Act and also has got approval u/s 10(23C(vi) of the Act effective from A.Y.2015-16. It is also approved u/s 80G(5) of the act vide approval No. CITE/Ahd/80G(5)/781/PU/2016-17. 2.2. It is also pertinent to note that the co-ordinate bench of ITAT vide its order dated 26-7-2023 in case

PARUL AROGYA SEVA MANDAL TRUST,AHMEDABAD vs. THE DY.CIT, CENTRAL CIRCLE-1(2), AHMEDABAD

Appeals are allowed

Bench: Shri Siddhartha Nautiyal & Shri Makarand V. Mahadeokar, Accountnat Member

section 12AA of the Act and also has got approval u/s 10(23C(vi) of the Act effective from A.Y.2015-16. It is also approved u/s 80G(5) of the act vide approval No. CITE/Ahd/80G(5)/781/PU/2016-17. 2.2. It is also pertinent to note that the co-ordinate bench of ITAT vide its order dated 26-7-2023 in case

DISHMAN PHARMACEUTICALS & CHEMICALS LTD.,,AHMEDABAD vs. THE ACIT.,(OSD)RANGE-1,, AHMEDABAD

In the result, we allow appeal of the assessee and delete penalty confirmed by the ld

Bench: Shri Rajpal Yadav & Shri Amarjit Singh

4,000 to AE, as well as geographical factors and FAR Analysis. (c) Geographical factors : As Above (1). (d) Regularity of transaction : As above (1). 16 Tetra ButyleAmm. 13,69,800 (a) FAR Analysis : As Above. Hy. (b) Quantity Factor : The instances taken by the ld. TPO has summarised as under : Country Qty. Avg. Rate Germany 500 743.52 Japan

THE ACIT,(OSD)RANGE-1,, AHMEDABAD vs. M/S. DISHMAN PHARMACEUTICALS & CHEMICALS LTD.,, AHMEDABAD

In the result, we allow appeal of the assessee and delete penalty confirmed by the ld

Bench: Shri Rajpal Yadav & Shri Amarjit Singh

4,000 to AE, as well as geographical factors and FAR Analysis. (c) Geographical factors : As Above (1). (d) Regularity of transaction : As above (1). 16 Tetra ButyleAmm. 13,69,800 (a) FAR Analysis : As Above. Hy. (b) Quantity Factor : The instances taken by the ld. TPO has summarised as under : Country Qty. Avg. Rate Germany 500 743.52 Japan

THE DCIT(OSD)RANGE-1,, AHMEDABAD vs. DISHMAN PHARMACEUTICALS & CHEMICALS LTD.,, AHMEDABAD

In the result, we allow appeal of the assessee and delete penalty confirmed by the ld

Bench: Shri Rajpal Yadav & Shri Amarjit Singh

4,000 to AE, as well as geographical factors and FAR Analysis. (c) Geographical factors : As Above (1). (d) Regularity of transaction : As above (1). 16 Tetra ButyleAmm. 13,69,800 (a) FAR Analysis : As Above. Hy. (b) Quantity Factor : The instances taken by the ld. TPO has summarised as under : Country Qty. Avg. Rate Germany 500 743.52 Japan

DISHMAN PHARMACEUTICALS & CHEMICALS LIMITED,,AHMEDABAD vs. THE ACIT, (OSD),RANGE-1,, AHMEDABAD

In the result, we allow appeal of the assessee and delete penalty confirmed by the ld

Bench: Shri Rajpal Yadav & Shri Amarjit Singh

4,000 to AE, as well as geographical factors and FAR Analysis. (c) Geographical factors : As Above (1). (d) Regularity of transaction : As above (1). 16 Tetra ButyleAmm. 13,69,800 (a) FAR Analysis : As Above. Hy. (b) Quantity Factor : The instances taken by the ld. TPO has summarised as under : Country Qty. Avg. Rate Germany 500 743.52 Japan

THE DCIT(OSD)RANGE-1,, AHMEDABAD vs. DISHMAN PHARMACEUTICALS & CHEMICALS LTD.,, AHMEDABAD

In the result, we allow appeal of the assessee and delete penalty confirmed by the ld

Bench: Shri Rajpal Yadav & Shri Amarjit Singh

4,000 to AE, as well as geographical factors and FAR Analysis. (c) Geographical factors : As Above (1). (d) Regularity of transaction : As above (1). 16 Tetra ButyleAmm. 13,69,800 (a) FAR Analysis : As Above. Hy. (b) Quantity Factor : The instances taken by the ld. TPO has summarised as under : Country Qty. Avg. Rate Germany 500 743.52 Japan

YAKIN JAYANTILAL SHAH,AHMEDABAD vs. ITO, WARD2(1)(1), AHMEDABAD, AHMEDABAD

Bench: Ms. Suchitra R. Kamble & Makarand V.Mahadeokar

reassessment originated from a search action under section 132, and therefore proceedings under section 147 were without jurisdiction. Reliance was placed on the coordinate bench decision in Mahesh D. Tekchandani v. ITO (ITA No. 1028/Ahd/2023, order dated 29.05.2024). 7.4 The CIT(A), while discussing the merits of best judgment assessments and the amendment introduced by the Finance Act, 2024 empowering

YAKIN JAYANTILAL SHAH,AHMEDABAD vs. ITO, WARD 2(1)(1), AHMEDABAD, AHMEDABAD

Bench: Ms. Suchitra R. Kamble & Makarand V.Mahadeokar

reassessment originated from a search action under section 132, and therefore proceedings under section 147 were without jurisdiction. Reliance was placed on the coordinate bench decision in Mahesh D. Tekchandani v. ITO (ITA No. 1028/Ahd/2023, order dated 29.05.2024). 7.4 The CIT(A), while discussing the merits of best judgment assessments and the amendment introduced by the Finance Act, 2024 empowering

YAKIN JAYANTILAL SHAH,AHMEDABAD vs. ITO, WARD 2(1)(1), AHMEDABAD, AHMEDABAD

Bench: Ms. Suchitra R. Kamble & Makarand V.Mahadeokar

reassessment originated from a search action under section 132, and therefore proceedings under section 147 were without jurisdiction. Reliance was placed on the coordinate bench decision in Mahesh D. Tekchandani v. ITO (ITA No. 1028/Ahd/2023, order dated 29.05.2024). 7.4 The CIT(A), while discussing the merits of best judgment assessments and the amendment introduced by the Finance Act, 2024 empowering

YAKIN JAYANTILAL SHAH,AHMEDABAD vs. ITO, WARD 2(1)(1), AHMEDABAD, AHMEDABAD

Bench: Ms. Suchitra R. Kamble & Makarand V.Mahadeokar

reassessment originated from a search action under section 132, and therefore proceedings under section 147 were without jurisdiction. Reliance was placed on the coordinate bench decision in Mahesh D. Tekchandani v. ITO (ITA No. 1028/Ahd/2023, order dated 29.05.2024). 7.4 The CIT(A), while discussing the merits of best judgment assessments and the amendment introduced by the Finance Act, 2024 empowering