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
ITA 612/RJT/2025[2016-17]Status: DisposedITAT Rajkot10 Mar 2026AY 2016-17
Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinha
For Appellant: Shri Kalpesh Doshi, Ld. ARFor Respondent: Shri Abhimanyu Singh Yadav, Ld. Sr. DR
Section 10Section 10(23)(iiia)Section 11Section 139Section 142(1)Section 145(3)Section 147Section 148Section 148ASection 149(1)(b)
282A(1) of the Act.
e) The assessment is wrongly re-opened on the basis of time limit mentioned in Section 149(1)(b) of I.T. Act, 1961. 3. That, the Ld. AO has wrongly passed the assessment order u/s 147 r.w.s. 144B r.w.s.
144 of the Act.
4. That, the Ld. CIT(A) has wrongly set-aside the denial
