BABUBHAI KANJIBHAI SAKARIA,JETPUR vs. ITO WD 1(2)(1), RAJKOT, RAJKOT

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

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं./Ita No. 156/Rjt/2025 (Assessment Year: 2016-17) Babubhai Kanjibhai Sakariya Vs. Ito, Wd 1(2)(1), Rajkot Plot No. 82 Satyam Park, Amarnagar Aaykar Bhavan, Race Course Ring Road, Jetpur,(Rajkot-Gujarat) -360370 Road, Rajkot 360001 "ायीलेखासं./जीआइआरसं./Pan/Gir No.: Agnps7407C (अपीलाथ"/Appellant) (""थ"/Respondent)

TDS amounting to Rs. 18,96,225/-, which substantiates that the corresponding income is solely attributable to him. Furthermore, as observed from the AO's order, the assessee had initially distributed the interest income on compensation among other individuals and subsequently received the same back as a gift. In view of these facts, the AO has rightly added the entire

SHRI GANDHI MAULANA AZAD SHRAMJIVI ASHRA,KUTCH vs. INCOME TAX OFFICER, EXEMPTION WARD 1, RAJKOT, RAJKOT

In the result, appeals of the assessee, are allowed

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinha

164 taxmann.com 414 (Bombay)  Syed Bathrudeen Mohideen Awliya v. ITO [2025] 176 taxmann.com 862 (Chennai - Trib.)  Caishen Enterprise LLP v. ACIT [2025] 176 taxmann.com 471 (Bombay) c) The notice u/s. 148(A) has been issued by a Non-Jurisdictional AO. 1. The appellant is a registered trust u/s 12A of the Act and has been carrying out charitable activities since

SHRI GANDHI MAULANA AZAD SHRAMJIVI ASHRA,KUTCH vs. INCOME TAX OFFICER, EXEMPTION WARD 1, RAJKOT, RAJKOT

In the result, appeals of the assessee, are allowed

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinha

164 taxmann.com 414 (Bombay)  Syed Bathrudeen Mohideen Awliya v. ITO [2025] 176 taxmann.com 862 (Chennai - Trib.)  Caishen Enterprise LLP v. ACIT [2025] 176 taxmann.com 471 (Bombay) c) The notice u/s. 148(A) has been issued by a Non-Jurisdictional AO. 1. The appellant is a registered trust u/s 12A of the Act and has been carrying out charitable activities since

SHREE DEEPKALA PROCESSORS,JETPUR vs. THE ACIT(CPC) TDS, GHAZIABAD

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

164 /Rjt/2018 Assessment Year 2015-16 Deepkala Processors The ACIT, TDS, Dhoraji Road, CPC, Jetpur Vs Bangalore PAN: AABFD5932H (Respondent) (Appellant) Assessee by: None Revenue by: Shri B.D. Gupta, Sr. D.R. Date of hearing : 18-10-2022 Date of pronouncement : 20-10-2022 आदेश/ORDER PER :SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER :- This is an appeal filed by the assessee against

SHRI K M MODI KAUTUMBIC TRUST,PORBANDAR vs. ADIT,CPC, RAJKOT

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

Bench: Dr. Arjun Lal Saini, Am. & Diesh Mohan Sinha, Jm आयकरअपीलसं./Ita No. 715/Rjt/2024 ("नधा"रणवष" / Assessment Year: (2018-19) (Hybrid Hearing) Shri K.M. Modi Kautaumbic Trust Vs. The Adit, Cpc Shri K. M. Modi Kautaumbic Trust Income Tax Office, Aayakar Pratish, Station Road, Porbandar Bhavan, Race Course Ring 360575 Road, Rajkot-360001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aabts8458H (Appellant) (Respondent) Appellant By : Shri Ankit Anadkat, Ld. Ar, Respondent By : Shri Abhimanyu Singh Yadav, Ld. Sr. Dr Date Of Hearing : 24/12/2024 Date Of Pronouncement : 24/01/2025

section 164 of the Act, 1961 as being a only trust created by will, means income of the trust has to tax normal rate and tax payable worked out at Rs. 1193/- and there was a TDS of Rs. 27,301/- refund of Rs. 26.110/- was claimed. 6. According to the assessee tax has to be charged at normal rate

SHRI PRASHANTSINH AJITSINH CHAUHAN,RAJKOT vs. THE PR. CIT-1, RAJKOT, RAJKOT

In the result, the appeal of the assessee is allowed

Bench: Shri Waseem Ahmed (Accountant Member), Shri Siddhartha Nautiyal (Judicial Member)

1), RKT has discharged his obligations as per the Instructions of CBDT vide F.No. 225/402/2018/ITA.II dated 28th November 2018. (6) The orders of the learned PCIT is illegal, unjustified and against the principles of natural justice. (7) Without prejudice to the above your petitioner craves leave to add, amend, alter, vary or withdraw all or any of the grounds