SHRI FALGUN N. SHETH,RAJKOT vs. THE INCOME TAX OFFICER-TDS-2, RAJKOT

In the result, the appeal of the assessee is allowed

Bench: Smt.Annapurna Gupta & Shri T.R. Senthil Kumarasstt.Year : 2007-08 Shri Falgun N. Sheth Ito, Tds-2 Prop. Of Falgun Steel Traders Vs Rajkot. 10-Mavdi Plot Gondal Road Rajkot. Pan : Aexps 3307 M

exempt from TCS as per section 206C(1A) of the Act, and had furnished the required certificates to the TDS

KANTILAL DE vs. HIBHAI FULETRA,RAJKOTVS.INCOME TAX OFFICER, WARD-2(3) (2),, RAJKOT

In the result, appeals of the assessee are allowed

Bench: Shri Rajpal Yadav, Hon’Ble & Shri Waseem Ahmed Hon’Ble

TDS provision was not applicable to cooperative bank, therefore such interest income is exempt from tax. Under this bona fide

KANTILAL DE vs. HIBHAI FULETRA,RAJKOTVS.INCOME TAX OFFICER, WARD-2(3) (2),, RAJKOT

In the result, appeals of the assessee are allowed

Bench: Shri Rajpal Yadav, Hon’Ble & Shri Waseem Ahmed Hon’Ble

TDS provision was not applicable to cooperative bank, therefore such interest income is exempt from tax. Under this bona fide

KANTILAL DE vs. HIBHAI FULETRA,RAJKOTVS.INCOME TAX OFFICER, WARD-2(3) (2),, RAJKOT

In the result, appeals of the assessee are allowed

Bench: Shri Rajpal Yadav, Hon’Ble & Shri Waseem Ahmed Hon’Ble

TDS provision was not applicable to cooperative bank, therefore such interest income is exempt from tax. Under this bona fide

ATUL AUTO LIMITED,,RAJKOT-GUJARAT vs. THE DY. COMMR. OF INCOME TAX, CIR.-1(1),, RAJKOT-GUJARAT

The appeal is allowed

Bench: Shri Waseem Ahmed & Shri T. R. Senthil Kumar

TDS and ITA Nos.214&251/Rjt/2016 Atul Auto Ltd. vs. DCIT Asst.Year – 2012-13 excise can by no stretch of imagination could have said to be incurred for earning exempt

THE DY. COMMR. OF INCOME TAX, CIR.-1(1), RAJKOT-GUJARAT vs. M/S ATUL AUTO LIMITED,, SHAPAR.VERAVAL

The appeal is allowed

Bench: Shri Waseem Ahmed & Shri T. R. Senthil Kumar

TDS and ITA Nos.214&251/Rjt/2016 Atul Auto Ltd. vs. DCIT Asst.Year – 2012-13 excise can by no stretch of imagination could have said to be incurred for earning exempt

KANTABEN VAJUBHAI PAGHADAL,RAJKOT, GUJARAT vs. ITO WD 1(2)(1), RAJKOT, RAJKOT

In the result, appeal filed by the assessee is allowed

Bench: Dr. Arjun Lal Sainiआयकरअपीलसं./Ita No.552/Rjt/2025 "नधा"रणवष" / Assessment Year: (2016-17) (Hybrid Hearing) Kantaben Vajubhai Paghadal Vs. It-Office, New Aayakar At- Charan Samadhiyala, Bhawan, Jetpur – 360370(Gujarat) Rajkot - 360370 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Cxmpp2962D (Appellant) (Respondent)

TDS-1, Surat (2016) 70 taxmann.com 45, which specifically held that interest awarded under Section 28 of the Land Acquisition Act forms part of compensation and not interest and is therefore, exempt

SMT. DINUMATIBEN DAMJIBHAI SHILU,RAJKOT vs. THE INCOME TAX OFFICER, WARD-2 (2) (5), RAJKOT

The appeal of the assessee is allowed

Bench: SMT.ANNAPURNA GUPTA (Accountant Member), SMT. MADHUMITA ROY, JUDICIAL MEMBER (Judicial Member)

exempt is not disputed being accepted by the AO in remand proceedings. The facts on record reveal that the error was patent. 4 6. The income reflected in the return filed by the assessee was of Rs.34,07,604/-. Form No.16 , being TDS

ADHYAKSHYA LOK MELA AMLIKARAN SAMMITTEE,RAJKOT vs. INCOME TAX OFFICER, WARD-1,, RAJKOT

In the result, both appeals of the assessee are dismissed

Bench: Shri Rajpal Yadav & Shri Waseem Ahmedआयकर अपील सं./ Ita No. 283 & 284/Rjt/2017 "नधा"रण वष"/Assessment Year: 2009-10 & 2010-11 Adhyakshya Lok Mela Amlikaran Ito (Exemption) Sammittee Vs Ward-1, Rajkot. C/O. A.D.Vyas & Co. Kotecha Nagar Main Road Opp: Kotechha Girls High School Rajkot 360 001. अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Smt.Ashaben Vyas, Ad Revenue By : Shri Praveen Verma, Sr.Dr

exemption, hence, on account of application of income, this deduction was not admissible to the assessee. Similarly, in the Asstt.Year 2009-10, the assessee appears to have organized some exhibition and collected rent from the stall. It has claimed deduction of TDS

ADHYAKSHYA LOK MELA AMLIKARAN SAMMITTEE,RAJKOT vs. INCOME TAX OFFICER, WARD-1,, RAJKOT

In the result, both appeals of the assessee are dismissed

Bench: Shri Rajpal Yadav & Shri Waseem Ahmedआयकर अपील सं./ Ita No. 283 & 284/Rjt/2017 "नधा"रण वष"/Assessment Year: 2009-10 & 2010-11 Adhyakshya Lok Mela Amlikaran Ito (Exemption) Sammittee Vs Ward-1, Rajkot. C/O. A.D.Vyas & Co. Kotecha Nagar Main Road Opp: Kotechha Girls High School Rajkot 360 001. अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Smt.Ashaben Vyas, Ad Revenue By : Shri Praveen Verma, Sr.Dr

exemption, hence, on account of application of income, this deduction was not admissible to the assessee. Similarly, in the Asstt.Year 2009-10, the assessee appears to have organized some exhibition and collected rent from the stall. It has claimed deduction of TDS

M/S. EPP COMPOSITES PVT. LTD.,,RAJKOT vs. THE PRINCIPAL COMMISSIONER OF INCOME TAX-1, , RAJKOT

In the result, appeal filed by the assessee is allowed

Bench: Ms. Suchitra Kamble & Shri Waseem Ahmedassessment Year: 2013-14 M/S. Epp Composites Pvt. Ltd., Vs. The Principal Commissioner Plot No.2646, Gidc Metoda, Of Income Tax, Rajkot – 1. Rajkot. [Pan – Aabce 2957 Q] (Appellant) (Respondent) Appellant By : Shri D.M. Rindani, Ar Respondent By : Shri B.D. Gupta, Dr Date Of Hearing : 04.08.2022 Date Of Pronouncement : 14.09.2022 O R D E R Per Suchitra Kamble: This Appeal Is Filed By The Assessee Against The Order Dated 26.03.2018 Passed By The Principal Commissioner Of Income Tax-1, Rajkot For The Assessment Year 2013-14. 2. The Assessee Has Raised The Following Grounds Of Appeal:

exempt income and therefore, disallowance under Section 14A read with Rule 8D was worked out at Rs.2,79,880/-. The PCIT issued notice under Section 263 of the Act on 09.03.2018. The PCIT asked the assessee that the assessee had paid the sum of Rs.1,37,56,848/- as foreign commission and deducted TDS

SHRI JAYANTILAL PAGHADAL,AT CHARAN SAMDHIYALA, NEW AREA PLOT, TALUKA JETPUR, DISTRICT RAJKOT-365480 vs. THE INCOME TAX OFFICER, WARD - 1 (2) (3), RAJKOT, RAJKOT

In the result, the appeal of the assessee is dismissed

Bench: Ms. Suchitra Kamble (Judicial Member), Shri Waseem Ahmed (Accountant Member)

exempt u/s 10(37) as claimed by the assessee or should be taxable u/s 56(2)(viii) r.w.s. 145A(b) and 57(iv) as held by the Department. The assessee in this case has mainly relied on the decision of Hon'ble Gujarat High Court in the case of Movaliya Bhikhubhai Balabhai Vs ITO, TDS

P P CORPORATION,RAJKOT vs. PRINCIPAL COMMISSIONER OF INCOME TAX, RAJKOT

In the result, the appeal of the assessee is allowed

exemptions and rebate claimed during the year along with supporting documents. 13. Please furnish the statement of set off/adjustment of current year/carried forwarded loss against any income of the year under consideration. 14. Please provide the comparison of income reported, deductions/exemptions/rebate claimed, current year/carried forwarded loss set-off/adjusted, advance tax paid, self- assessment tax paid, TDS

BAN LABS PRIVATE LIMITED,RAJKOT vs. THE PRINCIPAL COMMISSIONER OF INCOME TAX-1, RAJKOT, RAJKOT

In the result, appeal filed by the assessee is allowed

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं./Ita No.202/Rjt/2024 ("नधा"रण वष" / Assessment Year: 2018-19) Ban Labs Pvt. Ltd., Vs. Principal Commissioner Of Ban House, Dr. Vikram Sarabhai Income Tax-1, Nagar, Gondal Road (South), Rajkot Rajkot-360004 (Gujarat) "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaacb8999C (Appellant) (Respondent)

exempt income.” 13. In response to the show-cause notice of the Assessing Officer, the assessee submitted detailed reply before the Assessing Officer, which is placed at Paper Bok Page No. 35, the relevant reply of the assessee, dated 12.04.2021, reproduced below: “1. In this connection, it is humbly submitted that the "interest expense others" of Rs.74,698/- comprises

SHREE SWAMINARAYAN MANDIR TRUST ,RAMPAR vs. THE ITO, EXEMPTION WARD - 1, RAJKOT

In the result, appeal filed by the assessee is allowed for statistical purpose, in above terms

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं./Ita No.340/Rjt/2024 ("नधा"रण वष" / Assessment Year: (2020-21)

exemptions available therein, thus a clear and intentional act. (ii)Since the registration of the assessee has been rejected hence the assessee was taxable as an AOP and the assessee was bound to show the receipts as business receipts and tax the same accordingly. Further assessee was required to fulfill all the prescribed conditions relating to ITA No.340/RJT/2024

SHRI BABULAL MIYARAM GADRI,JAMNAGAR vs. THE ITO, TDS-3,, JAMNAGAR

In the result, the matter is being restored to the file of the Ld

Bench: Shri Waseem Ahmed & Shri Siddhartha Nautiyal

TDS -3, Dared, Jamnagar-361005 Jamnagar [PAN No.ANHPG8759L] (Appellant) .. (Respondent) Appellant by : Shri Mehul Ranpura, A.R. Respondent by: Shri Sanjeev Ranjan, Sr. DR Date of Hearing 27.07.2023 Date of Pronouncement 04.08.2023 O R D E R PER BENCH:- These bunch of appeals have been filed by the same assessee against the order passed by the Ld. Commissioner of Income

SHRI BABULAL MIYARAM GADRI,JAMNAGAR vs. THE ITO, TDS-3,, JAMNAGAR

In the result, the matter is being restored to the file of the Ld

Bench: Shri Waseem Ahmed & Shri Siddhartha Nautiyal

TDS -3, Dared, Jamnagar-361005 Jamnagar [PAN No.ANHPG8759L] (Appellant) .. (Respondent) Appellant by : Shri Mehul Ranpura, A.R. Respondent by: Shri Sanjeev Ranjan, Sr. DR Date of Hearing 27.07.2023 Date of Pronouncement 04.08.2023 O R D E R PER BENCH:- These bunch of appeals have been filed by the same assessee against the order passed by the Ld. Commissioner of Income

SHRI BABULAL MIYARAM GADRI,JAMNAGAR vs. THE ITO, TDS-3,, JAMNAGAR

In the result, the matter is being restored to the file of the Ld

Bench: Shri Waseem Ahmed & Shri Siddhartha Nautiyal

TDS -3, Dared, Jamnagar-361005 Jamnagar [PAN No.ANHPG8759L] (Appellant) .. (Respondent) Appellant by : Shri Mehul Ranpura, A.R. Respondent by: Shri Sanjeev Ranjan, Sr. DR Date of Hearing 27.07.2023 Date of Pronouncement 04.08.2023 O R D E R PER BENCH:- These bunch of appeals have been filed by the same assessee against the order passed by the Ld. Commissioner of Income

SHRI BABULAL MIYARAM GADRI,JAMNAGAR vs. THE ITO, TDS-3,, JAMNAGAR

In the result, the matter is being restored to the file of the Ld

Bench: Shri Waseem Ahmed & Shri Siddhartha Nautiyal

TDS -3, Dared, Jamnagar-361005 Jamnagar [PAN No.ANHPG8759L] (Appellant) .. (Respondent) Appellant by : Shri Mehul Ranpura, A.R. Respondent by: Shri Sanjeev Ranjan, Sr. DR Date of Hearing 27.07.2023 Date of Pronouncement 04.08.2023 O R D E R PER BENCH:- These bunch of appeals have been filed by the same assessee against the order passed by the Ld. Commissioner of Income