ARHAM ENTERPRISE,RAJKOT vs. ITO, TDS-1, RAJKOT, RAJKOT

In the result, all these appeal appeals of the assessee i

Bench: Dr. Arjun Lal Saini. Before Dr. Arjun Lal Saini. Before Dr. Arjun Lal Saini. & Shri Diesh Mohan Sinhashri Diesh Mohan Sinha

condonation of delay and prayer for one opportunity granted to the assessee to the assessee for hearing. 8. Brief facts of the Case that t that the appellant is a Partnership Firm doing business he appellant is a Partnership Firm doing business of trading in scrap. Proceeding u/s. of trading in scrap. Proceeding u/s. 201 was initiated by the Income

ARHAM ENTERPRISE,DIST. RAJKOT vs. THE ITO(TDS), WARD-1, RAJKOT, RAJKOT

In the result, all these appeal appeals of the assessee i

Bench: Dr. Arjun Lal Saini. Before Dr. Arjun Lal Saini. Before Dr. Arjun Lal Saini. & Shri Diesh Mohan Sinhashri Diesh Mohan Sinha

condonation of delay and prayer for one opportunity granted to the assessee to the assessee for hearing. 8. Brief facts of the Case that t that the appellant is a Partnership Firm doing business he appellant is a Partnership Firm doing business of trading in scrap. Proceeding u/s. of trading in scrap. Proceeding u/s. 201 was initiated by the Income

ARHAM ENTERPRISE,DIST. RAJKOT vs. ITO(TDS), WARD-1, RAJKOT, RAJKOT

In the result, all these appeal appeals of the assessee i

Bench: Dr. Arjun Lal Saini. Before Dr. Arjun Lal Saini. Before Dr. Arjun Lal Saini. & Shri Diesh Mohan Sinhashri Diesh Mohan Sinha

condonation of delay and prayer for one opportunity granted to the assessee to the assessee for hearing. 8. Brief facts of the Case that t that the appellant is a Partnership Firm doing business he appellant is a Partnership Firm doing business of trading in scrap. Proceeding u/s. of trading in scrap. Proceeding u/s. 201 was initiated by the Income

ARHAM ENTERPRISE,RAJKOT vs. ITO, TDS-1, RAJKOT, RAJKOT

In the result, all these appeal appeals of the assessee i

Bench: Dr. Arjun Lal Saini. Before Dr. Arjun Lal Saini. Before Dr. Arjun Lal Saini. & Shri Diesh Mohan Sinhashri Diesh Mohan Sinha

condonation of delay and prayer for one opportunity granted to the assessee to the assessee for hearing. 8. Brief facts of the Case that t that the appellant is a Partnership Firm doing business he appellant is a Partnership Firm doing business of trading in scrap. Proceeding u/s. of trading in scrap. Proceeding u/s. 201 was initiated by the Income

CHOUDHARY NARSIRAM,GANDHIDHAM vs. THE INCOME TAX OFFICER WARD-2, GANDHIDHAM, GANDHIDHAM

In the result, penalty appeal is also allowed for\nstatistical purposes

201\nस्थायी लेखा सं./जीआइआरसं./PAN/GIR No.: AIPPC2062B\n(अपीलार्थी/Appellant)\n(प्रत्यर्थी /Respondent)\nअपीलार्थीओरसे / Appellant by\n: Shri Chetan Agarwal, AR\nप्रत्यर्थीकीओरसे/Respondent by\n: Shri Abhimanyu Singh Yadav, Sr. DR\nसुनवाईकीतारीख /Date of Hearing\n: 13/08/2025\nघोषणाकीतारीख /Date of Pronouncement\n: 29/08/2025\nPer, Dr. A. L. Saini, AM:\nआदेश / ORDER\nCaptioned two appeals filed by the assessee, pertaining

CHOUDHARY NARSIRAM,GANDHIDHAM vs. THE INCOME TAX OFFICER WARD-2, GANDHIDHAM, GANDHIDHAM

In the result, penalty appeal is also allowed for\nstatistical purposes

201\nस्थायी लेखा सं./जीआइआरसं./PAN/GIR No.: AIPPC2062B\n(अपीलार्थी/Appellant)\n(प्रत्यर्थी /Respondent)\nअपीलार्थीओरसे / Appellant by\n: Shri Chetan Agarwal, AR\nप्रत्यर्थीकीओरसे/Respondent by\n: Shri Abhimanyu Singh Yadav, Sr. DR\nसुनवाईकीतारीख /Date of Hearing\n: 13/08/2025\nघोषणाकीतारीख /Date of Pronouncement\n: 29/08/2025\nPer, Dr. A. L. Saini, AM:\nआदेश / ORDER\nCaptioned two appeals filed by the assessee, pertaining

CHITRAVAD SAYUNKTA VIVIDH KARYAKARI SAHAKARI MANDALI LIMITED,JUNAGADH vs. INCOME TAX OFFICER, VERAVAL, JUNAGADH

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

Bench: Dr. Arjun Lal Sainiआयकर अपील सं./ Ita No.180/Rjt/2025 "नधा"रण वष"/Assessment Year : 2018-19 Chitravad Sayunkta Vividh Income Tax Officer, Ward-4, बनाम/ Karyakari Sahakari Mandali Veraval, Junagadh-362 265 Vs Ltd. Vill. Chitravad, Taluka- Gir, Junagadh-362 150 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaaac 3619 A (अपीलाथ"/Appellant) (""यथ"/Respondent) "नधा"रती क" ओर से/Assessee By : Shri R.D. Lalchandani, Ar राज"व क" ओर से/Revenue By : Shri Dheeraj Kumr Gupta, Sr-Dr

section 250 of the Income Tax Act, 1961 (hereinafter referred to as “the Act”) by National Faceless Appeal Centre (NFAC), Delhi/Commissioner of Income-tax (Appeals), dated 04.06.2024, which in turn arises out of an order passed by Assessing Officer u/s 147 r.w.s. 144 r.w.s. 144B of the Act, on 24.03.2023. 2. The appeal of the assessee is barred by limitation

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)

condoned the delay in filing the appeal, however decided the appeal against the assessee on the ground that Form 10B was not filed along with the Return of Income. 4. Aggrieved against the same, the assessee is in appeal before us raising the following Grounds of Appeal: 1. The learned Commissioner (Appeals), National Faceless Appeal Centre, Delhi erred in confirming

M/S. SANDIPANI EDUCATION TRUST,KALAWAD (SHITLA) vs. THE ITO, WARD-3, RAJKOT

Appeal of the assessee is dismissed

Bench: Smt.Annapurna Gupta & Miss Suchitra Kambleassessment Year :2011-12 M/S.Sandipani Education Trust Vs. Ito, Ward-3 Sardar Graphics Rajkot. Bus Stand Ar Kalavad Dist. Jamnagar. Pan : Aadts 9309 M अपीलाथ"/ (Appellant) "" यथ"/(Respondent) Assessee By : Written Submissions Revenue By : Shri B.D. Gupta, Sr.Dr सुनवाई क" तार"ख/Date Of Hearing : 29/09/2022 घोषणा क" तार"ख /Date Of Pronouncement: 07/10/2022 आदेश/O R D E R

section 201(1) and 201(1A) of the Act. However, we find that the ld.CIT(A) dismissed the appeal of the assessee as being time barred by more than three months. The decision of the ld.CIT(A) in this regard is given at para-6 which reads as under: “Decision :- 6. It may be mentioned that there is delay

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)

201 (SC). 5. Per contra, the Ld. Sr. D.R. Shri B.D. Gupta appearing for the Revenue supported the order passed by the lower authorities and further submitted the CIT (Exemption) refused to condone the delay in Form No. 10 belatedly filed by the assessee on the ground that no reasonable cause was made out by the assessee for belatedly filing

M/S. FRIENDS SALT WORKS & ALIED INDUSTRIES,,GANDHIDHAM-KUTCH vs. THE DEPUTY COMMISSIONER OF INCOME TAX, TDS CIRCLE , RAJKOT

The appeal of the assessee is allowed for assessment year

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

delay is hereby being condoned. 5. The brief facts of the case are that the survey under section 133A of the Act was carried out at the office premises of the assessee on 28-11-2014 for verification of TDS compliance. The assessee is a partnership firm engaged in the business of manufacturing of salt, providing liquid storage tank

M/S. FRIENDS SALT WORKS & ALIED INDUSTRIES,,GANDHIDHAM-KUTCH vs. THE DEPUTY COMMISSIONER OF INCOME TAX, TDS CIRCLE , RAJKOT

The appeal of the assessee is allowed for assessment year

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

delay is hereby being condoned. 5. The brief facts of the case are that the survey under section 133A of the Act was carried out at the office premises of the assessee on 28-11-2014 for verification of TDS compliance. The assessee is a partnership firm engaged in the business of manufacturing of salt, providing liquid storage tank

SHRI EKTA EDUCATION TRUST,KESHOD vs. THE ITO EXEMPTION, WARD (2), RAJKOT., RAJKOT

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

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं./Ita No. 177/Rjt/2025 ("नधा"रण वष"/Assessment Year: (2022-23) Shri Ekta Education Trust बनाम Income Tax Officer (Exemption), Professional Academy Primary Ward-2, Rajkot, New Aayakar /Vs. School, Gokuldham Mangrole Road, Bhawan, Race Course Ring Keshod-362 220 Road, Rajkot-360 001 "थायी लेखा सं./जीआइआरसं./Pan/Gir No.: Aafts 1570 G (अपीलाथ"/Appellant) (""यथ"/Respondent) "नधा"रती क" ओर से/Appellant By : Shri D.M.Rindani, A.R. & Ms. Devina Patel, Ar राज"व क" ओर से/Respondent By : Shri Abhimanyu Singh Yadav, Sr. D.R. सुनवाई क" तार"ख/ Date Of Hearing : 13/08/2025 घोषणा क" तार"ख/Date Of Pronouncement : 29/08/2025 आदेश / O R D E R Per, Dr. Arjun Lal Saini: Captioned Appeal Filed By The Assessee, Pertaining To Assessment Year (Ay) 2022-23, Is Directed Against The Order Under Section 250 Of The Income Tax Act, 1961 (Hereinafter Referred To As “The Act”) Passed By The Learned Commissioner Of Income Tax(Appeal)/Addl/Jcit(A)-1, (In Short “Ld.Cit(A)”, Dated 12.02.2025, Which In Turn Arises Out Of An Order Passed By The Centralized Processing Centre/Assessing Officer U/S 143(1) Of The Act. 2. The Grounds Of Appeal Raised By The Assessee Are As Follows: “1. The Learned Addl/Jcit(A)-1, Visakhapatanam, Erred In Confirming The Action Of The Cpc, Bangalore By Failing To Appreciate That The Actin Of Cpc, Bangalore In Making Adjustments To The Returned Income Of The Appellant By Way Of Intimation U/S 143(1) Of The Act & In Denying The Benefit Of Sec.11 Of The Appellant Was Not A Case Of Permissible Prima Facie Adjustment.

section 250 of the Income Tax Act, 1961 (hereinafter referred to as “the Act”) passed by the Learned Commissioner of Income Tax(Appeal)/Addl/JCIT(A)-1, (in short “Ld.CIT(A)”, dated 12.02.2025, which in turn arises out of an order passed by the Centralized Processing Centre/Assessing Officer u/s 143(1) of the Act. 2. The grounds of appeal raised