SHREE PIPARDI SEVA SAHAKARI MANDALI LIMITED,SURENDRANAGAR vs. THE ITO WARD-2 (1) (2), RAJKOT

In the result, grounds of appeal raised by the assessee are allowed for statistical purposes only

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं./Ita No. 448/Rjt/2024 Assessment Year: (2019-20)

condonation of the delay in filing of the appeal, the present appeal is dismissed as not maintainable.” 7. Further aggrieved by the order of Ld.CIT(A) assessee filed present appeal before the Tribunal. The Ld. AR of the assessee further submits that assessee filed rectification application u/s 154

KHIMJI HARIDAS MODI KAUTUMBIK TRUST,STATION ROAD vs. ITO EXEMPTION WD 2 RAJKOT, RAJKOT

In the result, ground raised by the assessee in both the appeals are allowed for statistical purposes

Bench: Dr. Arjun Lal Saini, Am. आयकर अपील सं./Ita No.79&80/Rjt/2025 "नधा"रणवष" / Assessment Year: (2018-19 & 2019-20)

rectification orders, passed by the Central Processing Centre, Bengaluru/Assessing Officer u/s 154 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’), both dated 14.02.2020. 2. Since the issue involved in both the appeals, are common and identical; therefore, both the appeals have been clubbed and heard together and a consolidated order is being passed for the sake

KHIMJI HARIDAS MODI KAUTUMBIK TRUST,STATION ROAD vs. ITO EXEMPTION WD 2 RAJKOT, RAJKOT

In the result, ground raised by the assessee in both the appeals are allowed for statistical purposes

Bench: Dr. Arjun Lal Saini, Am. आयकर अपील सं./Ita No.79&80/Rjt/2025 "नधा"रणवष" / Assessment Year: (2018-19 & 2019-20)

rectification orders, passed by the Central Processing Centre, Bengaluru/Assessing Officer u/s 154 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’), both dated 14.02.2020. 2. Since the issue involved in both the appeals, are common and identical; therefore, both the appeals have been clubbed and heard together and a consolidated order is being passed for the sake

KAKADIYA PARIVARNA KULDEVI SHREE BRAHMANI KHODIYAR TRUST,AMRELI vs. THE ITO EXEMPTION, WARD(2), RAJKOT., RAJKOT

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

Bench: Dr. Arjun Lal Sainiassessment Year: (2021-2022) Kakadiya Parivarna Kuldevi Sghree The Ito Exemption Brahmani Khodiyar Trust Ward-2, Rajkot. Vs. Jaysukhbhai Laljibhai Kakadiya Jarkhida, Ta. Lathi, Amreli Pan : Aadtk 1328 E (Assessee) (Respondent) "नधा"रती क" ओर से/Assessee By : Shri D.M. Rindani, Ld.Ar राज"व क" ओर से/Revenue By : Shri Abhimanyu Singh Yadav, Ld.Sr.Dr

Rectification application filed by assessee u/s 154 24-02-2023 online KakadiyaParivarnaKuldevi Shree Brahmani Khodiyar Trust 2nd Order u/s 154 upholding adjustments made u/s 24-02-2023 143(1) CIT(A) order dismissing the appeal of the Assessee 17-01-2025 2nd Appeal filed by the Assessee before the Hon'ble 26-02-2025 Tribunal, Rajkot (present appeal

LATE ARJAN KANJI PUJARA SMARK CHARITABLE TRUST BHACHAU,BHACHAU vs. DEPUTY COMMISSIONER, INCOME TAX (CPC), BANGALORE, BANGALORE

In the result, the appeal filed by the Assessee is allowed for statistical purpose

Bench: Shri Waseem Ahmed (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

u/s. 143(1), you may seek rectification as per section 154 by filing an online application for rectification for which details are available on website http://incometaxindiaefiling.gov.in with you User ID and Password and choosing Rectification”. I.T.A No. 194/Rjt/2022 A.Y. 2017-2018 Page No 4 Late Arjan Kanji Pujara Smarak Charitable Trust vs. DCIT, CPC 5.1. Thus following this instructions

SHRI SHANTILAL MALTIPORT INFRASTRUCTURE PVT. LTD.,,JAMNAGAR. vs. THE ASST. COMMR. OF INCOME TAX & THE ITO-TDS-CIRCLE-1,, JAMNAGAR

In the result, ITA No.275/Rjt/2018 is allowed for statistical purposes whereas

Bench: Shri Waseem Ahmed & Shri Madhumita Roy)

U/s. 154 of The I. T. Act, 1961, the same requires to be deleted. 4. At the outset we note that there was a delay in filing the appeal before the learned CIT (A) for two and half years which was not condoned by the learned CIT (A). Accordingly the appeal filed by the assessee was dismissed

SHRI SWAMI VIVEKANAND TRUST,ADIPUR vs. THE ITO (EXEMPTION), WARD(1), RAJKOT, RAJKOT

The appeal of the assessee is allowed

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं/.Ita No.902/Rjt/2024 "नधा"रणवष"/ Assessment Year: 2015-16 Shri Swami Vivekanand Trust The Ito (Exemption) बनाम Plot No.1, Dc-2 Ward-1 Rambaug Road Rajkot. Vs. Ward-6A, Adipur. Pan : Aabts 1102 L (अपीलाथ"/Appellant) : (""यथ"/Respondent) "नधा"रती क" ओर से/Assessee By : Shri D.M. Rindani, Ld.Ar राज"व क" ओर से/Revenue By : Shri Abhimanyu Singh Yadav, Sr-Dr सुनवाई क" तार"ख /Date Of Hearing : 28/01/2025 घोषणा क" तार"ख /Date Of Pronouncement : 28/03/2025 Order Per Dr. Arjun Lal Saini: Captioned Appeal Filed By The Assessee, Pertaining To Assessment Year (Ay) 2015-16, Is Directed Against The Order Passed By The Learned Commissioner Of Income Tax (Appeals)/National Faceless Appeal Centre, Chennai[In Short ‘Ld.Cit(A)/Nfac’], Under Section 250 Of The Income-Tax Act, 1961 (Hereinafter Referred To As ‘The Act’), Dated 02.05.2024, Which In Turn Arises Out Of An Intimation Order Passed By The Assessing Officer (Cpc) U/S 143(1) Of The Act, Dated 31.10.2015. Shri Swami Vivekanand Trust 2 2. Grievances Raised By The Assessee In This Appeal Are As Under:

condonation of delay in filing the audit report for the assessment year (AY) 2015-16. The ld CIT(A) noted that the assessee failed to fulfil, the fundamental requirement of timely audit report submission therefore, the adjustment made by the assessing officer(CPC), concerning the denial of exemption under section 11 of the Act, was confirmed

SHRI SWAMI VIVEKANAND TRUST,ADIPUR vs. THE DCIT (CPC) , BANGALORE

In the result, the appeal filed by the Assessee is allowed for statistical purposes

Bench: Shri Waseem Ahmed (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

rectification under section 154 of the Act dated 25-1-2019 is also quashed and set aside. The application for condonation of delay filed by the petitioner before the respondent is allowed. 6. The respondent is now directed to process the return in accordance with law. It is noticed that no assessment is framed and only an intimation under section

SORTHIYA AHIR GNATINO UTARO,BHAVNATH, JUNAGADH vs. THE ADIT (CPC), BANGALORE, BANGALORE

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

Bench: Shri Waseem Ahmed (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

rectification application u/s 154 made by the Appellant and in making adjustment to the returned income of the Appellant by way of intimation u/s 143(1) of the Act and in denying claim of deduction of Rs. 17,00,000/- u/s 11(2) of the Act to the Appellant, failing to appreciate that this was not a case of prima

SHRI SWAMINARAYAN MANDIR KUNDAL,KUNDAL, TALUKA: - BHARWALA, DISTRICT: -BOTAD vs. THE DCIT/ACIT(CPC),, BANGALORE

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

u/s 11(l)(a) of the Act. 6. The appellant craves leave to add, amend, alter and withdraw any ground of appeal anytime up to the hearing of this appeal. Total tax effect Rs. 73,130/-” 3. The brief facts of the case was the return of income was filed by the assessee on 30-07-2017 declaring total income