SHRI SHITALBHAI RASIKLAL RAVANI,RAJKOT vs. THE ITO(TDS)-2, RAJKOT

Accordingly, in our considered view, the present appeal is not maintainable and hence the present appeal is being dismissed as non- maintainable

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

TDS officer for non-deduction of taxes at source towards purchase of property. However, it was submitted that as per Section 253 of the Act, there is no such sub-Section under which appeal could be filed before the Tribunal, and accordingly the present appeal is not maintainable in the first instance. 6. We have been perused the rival contentions

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

80G and 12A of the remittance. Hence, the appellant is not required to Income-tax Act, by you. get itself registered under the Foreign Contribution and Regulation Act. Therefore, the reopening is made on 2. There are large scale It is respectfully submitted that, no credit transaction credit transaction transactions to the tune of Rs. 95,05,842/-have been

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

80G and 12A of the remittance. Hence, the appellant is not required to Income-tax Act, by you. get itself registered under the Foreign Contribution and Regulation Act. Therefore, the reopening is made on 2. There are large scale It is respectfully submitted that, no credit transaction credit transaction transactions to the tune of Rs. 95,05,842/-have been

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

In the result, the appeal of the assessee is allowed

80G), exemptions and\nrebate claimed during the year along with supporting documents.\n13. Please furnish the statement of set off/adjustment of current year/carried forwarded loss\nagainst any income of the year under consideration.\n14. Please provide the comparison of income reported, deductions/exemptions/rebate\nclaimed, current year/carried forwarded loss set-off/adjusted, advance tax paid, self-\nassessment tax paid, TDS deducted, total

GOPAL SNACKS PVT LTD ,RAJKOT vs. ASST. COMMISSIONER OF INCOME TAX, CIRCLE-1(1), RAJKOT

80G, which are claimed as deduction while filing\nreturn of income. The Copies of receipt for donations made have been\nsubmitted by the assessee. The Company has also claimed deductions u/s\n80JJAA of Act. The total no. of employees during the previous year was 2531\nout of which eligible employees for the purpose of section 80JJAA was 627.\nThe copy

GOPAL SNACKS PVT LTD ,RAJKOT vs. ASST. COMMISSIONER OF INCOME TAX, CIRCLE-1(1), RAJKOT

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं /.Ita Nos. 498 & 499/Rjt/2025 "नधा"रणवष"/ Assessment Years: 2015-16 & 2020-21 बनाम Gopal Snacks Pvt. Ltd. Asst. Commissioner Of Plot No.2322-2324, Gidc Metoda, Income Tax Vs. Lodhika, Rajkot, Gujarat-360021 Circle-1(1), Rajkot Pan : Aadcg6113A (अपीलाथ"/Appellant) : (""यथ"/Respondent) "नधा"रती क" ओर से/Assessee By : Shri Prakash Jhunjhunwala & Shri K. K. Maloo, Ars. राज"व क" ओर से/Revenue By : Shri Shramdeep Sinha, Cit.Dr & Shri Abhimanyu Singh, Sr. Dr सुनवाई क" तार"ख /Date Of Hearing : 19/11/2025 घोषणा क" तार"ख /Date Of Pronouncement : 08/12/2025

80G, which are claimed as deduction while filing return of income. The Copies of receipt for donations made have been ITA Nos. 498 & 499/Rjt/2025 Gopal Snacks Pvt. Ltd. vs. ACIT 4 submitted by the assessee. The Company has also claimed deductions u/s 80JJAA of Act. The total no. of employees during the previous year was 2531 out of which eligible