KHADAKALA SEVA SAHKARI MANADLI LTD.,RAJKOT (AMRELI) vs. THE ITO WARD - 3 (1) (4) AMRELI, AMRELI

In the result, appeal filed by the assessee is dismissed, as indicated above

Bench: Dr. Arjun Lal Sainiआयकर अपील सं./ Ita No.199/Rjt/2025 "नधा"रण वष"/Assessment Year :2018-19 Khadakala Seva Sahkari Mandali Income Tax Officer Ltd. Ward 3(1)(4), Amreli बनाम/ Savarkundla, Amreli, 364515 Gujarat - 365650 Vs [C/O. D. R. Adhia Om Shri Padamlaya, Near Trikamrayji Haweli, 16- Jagnath Plot, Dr. Yagnik Road, Opp. Imperial Hotel, Rajkot, Gujarat 360001] "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aabak3647B (अपीलाथ"/Appellant) (""यथ"/Respondent) "नधा"रती क" ओर से/Assessee By : Written Submission राज"व क" ओर से/Revenue By : Shri Dheeraj Kumr Gupta, Ld. Sr-Dr सुनवाई क" तार"ख /Date Of Hearing : 10/09/2025 घोषणा क" तार"ख /Date Of Pronouncement : 28/11/2025 आदेश/Order Per, Dr. Arjun Lal Saini, A.M:

delay may not be condoned and appeal of Assesee may be dismissed. 2. Without prejudice to above, brief submissions on merit are as under: a) It is undisputed that ROI of subject AY 2018-19 was not filed by Assesee within due date. b) As per section 80AC of chapter VIA of income tax act applicable from

KANATALAW SEVA SAHAKARI MANDALI LTD.,RAJKOT (AMRELI) vs. THE ITO WARD - 3 (1) (4) AMRELI, AMRELI

Bench: Dr. Arjun Lal Sainiआयकर अपील सं./ Ita Nos.200 & 201/Rjt/2025 "नधा"रण वष"/Assessment Years :2018-19 & 2019-20 Kanatalaw Seva Sahkari Mandli Income Tax Officer Limited Ward 3(1)(4), Amreli बनाम/ Kanatalaw, Savarkundla, Vs Amreli - 364515 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aakfk8797L (अपीलाथ"/Appellant) (""यथ"/Respondent) "नधा"रती क" ओर से/Assessee By : Written Submission राज"व क" ओर से/Revenue By : Shri Dheeraj Kumr Gupta, Ld. Sr-Dr सुनवाई क" तार"ख /Date Of Hearing : 10/09/2025 घोषणा क" तार"ख /Date Of Pronouncement : 06/11/2025 आदेश/Order Per, Dr. Arjun Lal Saini, A.M

delay may not be condoned and appeal of Assesee may be dismissed. 2. Without prejudice to above, brief submissions on merit are as under: a) It is undisputed that ROI of subject AY 2018-19 was not filed by Assesee within due date. b) As per section BOAC of chapter VIA of Income tax act applicable from

KANATALAW SEVA SAHAKARI MANDALI LTD.,RAJKOT (AMRELI) vs. THE ITO WARD - 3 (1) (4) AMRELI, AMRELI

Bench: Dr. Arjun Lal Sainiआयकर अपील सं./ Ita Nos.200 & 201/Rjt/2025 "नधा"रण वष"/Assessment Years :2018-19 & 2019-20 Kanatalaw Seva Sahkari Mandli Income Tax Officer Limited Ward 3(1)(4), Amreli बनाम/ Kanatalaw, Savarkundla, Vs Amreli - 364515 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aakfk8797L (अपीलाथ"/Appellant) (""यथ"/Respondent) "नधा"रती क" ओर से/Assessee By : Written Submission राज"व क" ओर से/Revenue By : Shri Dheeraj Kumr Gupta, Ld. Sr-Dr सुनवाई क" तार"ख /Date Of Hearing : 10/09/2025 घोषणा क" तार"ख /Date Of Pronouncement : 06/11/2025 आदेश/Order Per, Dr. Arjun Lal Saini, A.M

delay may not be condoned and appeal of Assesee may be dismissed. 2. Without prejudice to above, brief submissions on merit are as under: a) It is undisputed that ROI of subject AY 2018-19 was not filed by Assesee within due date. b) As per section BOAC of chapter VIA of Income tax act applicable from

ARVINDKUMAR DAYALAL CHAVDA,RAJKOT vs. THE ITO WARD-2 (2) (3), RAJKOT

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

Bench: Dr. A. L. Saini, Am & Shri Dinesh Mohan Sinha, Jm आयकर अपील सं./Ita No. 841/Rjt/2024 Assessment Year: (2019-20) Arvindkumar Dayalal Chavda Vs. Ito, Ward – 2(2)(3), Rajkot 3 – Nilay, Maruti Nagar, Opp. New Aayakar Bhavan, Vatiaka, Krishnam Appartment, Airport Road, Race Course Ring Road, Rajkot – 360001 Rajkot-360001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Abzpc0502D (Appellant) (Respondent) Appellant By Shri Kumar Pandya, Ar Respondent By Shri Abhimanyu Singh Yadav, Sr. Dr Date Of Hearing 26/06/2025 Date Of Pronouncement 30/06/2025

139(1) 20/07/2019 Within Time 2 Order u/s 143(1) 28-08- 39 days No 2019 Demand 3 Order u/s 154 29/10/2021 832 days delay from Income Tax Department after issued of order u/s 143(1) with Demand of Rs.87,830/- 4 Appeal u/s 246(A) before CIT(A) With 30/06/2024 945 days delay with Delay Condone Application by Assessee

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)

section 139 of the Act is condoned (ii) In all other cases of belated applications in filing Form No. 10B for years prior to AY. 2018-19, The commissioner of Income-tax are authorized to admit and dispose of by 31-3-2020 such applications for condonation of delay u's 119(2)(b) of the Act The Commissioner will

DILIP KANTILAL KUBAVAT,PORBANDAR vs. ITO WD 2(3), PORBANDAR, PORBANDAR

In the result, appeal filed by the assessee is allowed

Bench: Dr. Arjun Lal Sainiआयकर अपील सं./ Ita No.522/Rjt/2025 "नधा"रण वष"/Assessment Year :2016-17 Dilip Kantilal Kubavat Ito बनाम/ Prop. Vijay Dairy Farm, Ward 2 (3), Vs Near Ramdhun S V P Road, Porbandar 360575 Porbandar - 360575 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Azfpk8009B (अपीलाथ"/Appellant) (""यथ"/Respondent) "नधा"रती क" ओर से/Assessee By : Shri Sagar Shah, Ld. Ar राज"व क" ओर से/Revenue By : Shri Dheeraj Kumr Gupta, Ld. Sr-Dr सुनवाई क" तार"ख /Date Of Hearing : 09/09/2025 घोषणा क" तार"ख /Date Of Pronouncement : 14 /10/2025 आदेश/Order Per, Dr. Arjun Lal Saini, A.M The Present Appeal Has Been Filed By The Assessee, Against The Order Passed By The Learned Commissioner Of Income Tax (Appeal) [Hereinafter Referred To As “Cit(A)”], Dated 21.03.2025, Arising In The Matter Of Assessment Order Passed U/S 143(3) Of The Income Tax Act, 1961 (Here-In-After Referred To As “The Act”) Relevant To The Assessment Year 2016-17. 2. In This Appeal, The Assessee Has Raised Multiple Grounds Of Appeal. However, The Solitary Grievance Of The Assessee Is That The Ld Cit(A) Erred In Not To Consider The Basic Fact That The Assessee Has Gifted The Property To His Sister In Law (Younger Brother'S Wife) That Is, To A Relative For A Consideration Dilip Kantilal Kubavat

5. I have heard both the parties on this preliminary issue. I have gone through the contents of the petition for condonation of delay. The learned Counsel adverted my attention to the reasons for condonation of delay before Ld.CIT(A) and urged for a benign view and sought condonation of delay of 80 days in filing the appeal before

RUPA VIMAL PADALIYA,RAJKOT vs. DCIT, CIRCLE-1(1), RAJKOT, RAJKOT

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

section 147 r.w.s. 144 of the Income Tax Act, 1961 (in short \"the\nAct\"), vide order dated 27.03.2023.\n2. Grounds of appeal raised by the assessee are as follows:\n1. The grounds of appeal mentioned hereunder are without prejudice to one\nanother.\n2. The learned Commissioner of Income Tax (Appeals), National Faceless Appeal\nCentre, Delhi (hereinafter referred

SHRI DHORAJI NAGRIK SHARAFI AND GRAHAK SAHKARI MANDALI LIMITED,DHORAJI vs. INCOME TAX OFFICER, WARD - 1(2)(1), RAJKOT

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

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकरअपीलसं./Ita Nos.478/Rjt/2024 (िनधा"रणवष" / Assessment Year: (2018-19) (Physical Hearing) Shri Dhoraji Nagrik Sharafi & Vs. Income Tax Officer Grahak Sahkari Mandali Ltd. Ward – 1(2)(1), C/O. Sarda & Sarda, Sakar, 1St Rajkot. Floor, Dr. Radha – Krishnan Road, Opp. Rajkumar College, Rajkot- 360001 "ायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaaad7775Q (Appellant) (Respondent)

condone the delay in filing the appeal, therefore, assessee`s appeal may be dismissed. 7. We have heard both the parties and carefully gone through the submission put forth on behalf of the assessee along with the documents furnished and the case laws relied upon, and perused the fact of the case including the findings of the ld.CIT

INCOME TAX OFFICER, MORBI vs. MAHENDRAKUMAR BHAGVANDAS RANPURA, MORBI

delay is condoned in filing the cross objection.\n8. Succinctly, the factual panorama of the case is that assessee before us is an\nIndividual. The assessee has filed his return of income for assessment year (A.Y.)\n2017-18, on 31/01/2018, declaring therein total income of Rs. Nil/-. The return\nof income was processed u/s 143(1) of the Act. Later

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)

section 11(5) of the Act within the stipulated time. Therefore the CIT(Exemption) not satisfied with the reasons added by the assessee and rejected the condonation of delay in filing Form 10 for the Assessment Year 2019-20. Therefore the rejection of exemption made by the Assessing Officer does not require any interference and the assessee appeal is liable

MITESHKUMAR DAYALJIBHAI PABARI,BHATIYA vs. ASSISTANT COMMISSIONER/ DEPUTY COMMISSIONER , RAJKOT

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

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं./Ita No. 420 /Rjt/2025 (िनधा"रण वष"/Assessment Year: (2020-21) Miteshkumar Dayaljibhai Pabari Assistant Commissioner/Deputy Commissioner, International C/O Dayaljibhai Pabari, Shreeji Catlery Vs. Taxation Rajkot, Stores, Main Bajar, Bhatiya, Devbhoomi Dwarka, Room No. 312, Income Tax Office, Amruta Estate Building, Near Girnar Dwarka-361315(Gujarat) Cinema, M.G. Road, Rajkot – 360001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Bctpp7290M (अपीलाथ"/Appellant) (""यथ"/Respondent)

delay and non- submission of form, even the not taxable income and even provided the explanations with necessary details, explanation and supporting documents. The passed order is erroneous, against the principle of nature of justice and against the provision of law, liable to quash and set aside. (2) Learned A.O. erred in law as well facts by initiating proceeding

SMT. HEENABEN MAHESHBHAI GADHETHARIYA,RAJKOT vs. THE ITO WARD-3 (1) (1), RAJKOT, RAJKOT

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

Bench: Smt.Annapurna Gupta & Miss Suchitra Raghunath Kambleassessment Year :2017-18 Smt. Heenaben Maheshbhai Vs. The Ito, Ward-3(1) Gadhethariya Rajkot. Flat B/21, Copper Elegance Nr.Ambika Township, Mavdi Police Ground Rajkot, Gujarat Pan : Ahwpg 7174 J

section 115BBE of the Act. Therefore, to meet ends of justice, we condone the delay of 59 days in filing the appeal before the Tribunal, and proceed to adjudicate the appeal of the assessee on merit. 4. The grounds raised in the appeal reads as under: “1. On the facts and in law, the CIT (A) has erred in sustaining

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)

139(1) of the Act, Centralized Processing Centre (CPC), Bengaluru vide its communication dated 02-03-2016 intimated the assessee that the Audit Report in Form 10B is not filed alongwith the Return of Income as per Section 12A(1)(B) of the Act. The assesse was ensured to file the corrected Return, incorporating the details of such Audit, failing

SHRI SAJADIALI SARDAR PATEL SEVA SAHKARI MANDLI LTD. ,RAJKOT vs. THE ITO WARD-2(1)(2), RAJKOT., RAJKOT

Bench: Dr. Arjun Lal Saini, Am. & Dinesh Mohan Sinha, Jm आयकरअपीलसं./Ita No.607/Rjt/2024 "नधा"रणवष" / Assessment Year: (2018-19) (Hybrid Hearing) Shri Sajadiali Sardar Patel Seva Ito Ward-2, (1) (2) Vs. Sahkari Mandali Ltd. Rajkot – 360001 At Sajadiyali – Rajkot New Aayakar Bhavan, At Sajadiyali Taluka, Race Course Ring Road, Jamkandorana, Dist, Rajkot – 360001 Sajadiyali – Rajkot 360001 Gujrat "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaaas2374L (Appellant) (Respondent) Appellant By : Shri D.M. Rindani, Ld. Ar Respondent By : Shri Abhimanyu Singh Yadav , Ld .Sr. Dr Date Of Hearing : 28 / 01 /2025 Date Of Pronouncement : 22 / 04/2025

5) of the Income Tax Act stipulates that deductions under Chapter VI-A, which includes Section 80P, are allowable only if the claim is made in the return of income. Furthermore, Section 80AC mandates that such returns must be filed within the due date specified under Section 139(1). Failure to file the return within the prescribed time renders

CHIMANLAL BHUTALAL SAGAR,MUMBAI vs. DEPUTY COMMISIONER OF INCOME TAX (INTERNATIONAL TAXATION)-1, RAJKOT, RAJKOT

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

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकरअपीलसं./Ita No. 126/Rjt/2025 ("नधा"रणवष" / Assessment Year: (208-19) (Hybrid Hearing) Chimanlal Bhutalal Sagar Vs. Deputy Commissioner Of Income C/.O Ca Himansu Gandhi, 10Th Floor, D Tax (International Taxation)-1, Wing, Trade World Building, Kamala Room N.312, Ito, Amruta Mills Compaund, Lower Parle – 400013 Building, Nr. Girnar Cinema, M. G. Road, Gujarat – 360001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Fdmps3665D (Appellant) (Respondent) Appellant By : Shri Himansu Gandhi, Ld. Ar Respondent By : Shri Abhimanyu Singh Yadav, Ld. Sr. Dr Date Of Hearing : 01/05/2025 Date Of Pronouncement : 30/06/2025

section 271AAC(1) of Income Tax Act, 1961. 10. Appellant craves leave to add further grounds or to amend or hearing. alter the existing grounds of appeal on or before the date of hearing. 11. Whether there is any delay in filing of appeal (if yes please attach application seeking condonation of delay) 3. At the outset, that the appeal

HANIF OSMAN RAVDA,SITLACHAWK OPP. REHEMANI MASJID ,MEMANWAD MEMANWAD vs. INCOME TAX OFFICER, WARD 2(3) , PORBANDAR, GUJARAT

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

Bench: Dr. Arjun Lal Sainiआयकरअपीलसं./Ita No.447/Rjt/2025 "नधा"रणवष" / Assessment Year: (2012-13) (Hybrid Hearing) Hanif Osman Ravda Vs. Ito Ward 2 (3), Sitla Chawk, Rehemani Masjid, Porbandar - 360575 Memanwad, Porbandar – 360575 (Gujarat) "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Acepr8023N (Assessee) (Respondent)

delay is condoned in filing the appeal. 4. The facts of the case which can be stated quite shortly are as follows: The sole issue involved in the present appeal, relates to addition of Rs. 13,71,365/- made by the assessing officer as unexplained money u/s 69A of the I.T. Act. Briefly stated the facts of the present case

HARESHBHAI ARJUNDAS GURBANI,JAMNAGAR vs. THE INCOME TAX OFFICER, WD 2(10), JAMNAGAR, JAMNAGAR

Bench: Dr. Arjun Lal Saini, Am. & Dinesh Mohan Sinha, Jm आयकरअपीलसं./Ita No.611/Rjt/2024 "नधा"रणवष" / Assessment Year: (2013-14) (Hybrid Hearing) Hareshbhai Arjundas Gurbani Aaykar Bhawan, Vs. 109/110 City Aarced, Nr Dsp Jamnagar Bunglow, Tin Batti, Jamnagar 361001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Bqspg3832M (Appellant) (Respondent) Appellant By : Shri Suresh Tejwani, Ld. Ar Respondent By : Shri Abhimanyu Singh Yadav , Ld. Sr. (Dr) Date Of Hearing : 03/03 /2025 Date Of Pronouncement : 07/ 03/2025 आदेश / O R D E R Per Dinesh Mohan Sinha Jm;

delay in filing the appeal is hereby condoned and the appeal is to be heard on merit. Facts Of The Case as recorded by The Ld CIT(A) . That the assessee filed an appeal of the assessee. Order date 21.09.2021 before Ld CIT(A). That said appeal was disposed of with following observation. “In view of above discussion and perusal

SHRI DHIRENDRA NARBHERAM SHETH,RAJKOT vs. THE INCOME TAX OFFICER- WARD 2 (3) (5), RAJKOT, RAJKOT

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

Bench: SHRI WASEEM AHMED (Accountant Member), MS. MADHUMITA ROY (Judicial Member)

delay. Accordingly, we condone the same in pursuance to the judgment of Hon’ble Supreme Court in the case of Cognizance for Extension of Limitation, In re reported in 125 taxmann.com 151 and proceed to adjudicate the issue on merit. 4. The only issue raised by the assessee is that the learned CIT-A erred in confirming the order

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