NILESH ASHANAND THACKER,BHUJ vs. ITO WARD 4, GANDHIDHAM (BHUJ)

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

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं./Ita No.377/Rjt/2025 (िनधा"रण वष" /Assessment Year: (2012-13) (Physical Hearing) Nilesh Ashanand Thacker, बनाम Income-Tax Officer, Ward-4, / Near-Laxmi Vekari Mahakali Gandhidham (Bhuj-2)-370 201 Vs. Shopping Mall, Jublee Circle, Bhuj, Kutch-300 001(Gujarat) "ायीलेखासं./जीआइआरसं./Pan/Gir No.: Adhpt 8610R (अपीलाथ"/ Appellant) (""थ"/Respondent)

201 Vs. Shopping Mall, Jublee Circle, Bhuj, Kutch-300 001(Gujarat) "ायीलेखासं./जीआइआरसं./PAN/GIR No.: ADHPT 8610R (अपीलाथ"/ Appellant) (""थ"/Respondent) Appellant by : Shri Kalpesh Doshi, AR Respondent by : Shri Abhimanyu Singh Yadav, Sr. DR Date of Hearing : 18/12/2025 Date of Pronouncement : 13/02/2026 आदेश/Order Per, Dr. A. L. Saini, AM: Captioned appeal filed by the assessee, pertaining to assessment

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

1. the Act on account of non-deduction of TCS on S.S. Scrap deduction of TCS on S.S. Scrap 2. In an appeal filed, the Ld. Commissioner of Income 2. In an appeal filed, the Ld. Commissioner of Income-tax (Appeals), National tax (Appeals), National Faceless Appeal Centre, Delhi has Faceless Appeal Centre, Delhi has vide order dated 05.07.2024 dismissed

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

1. the Act on account of non-deduction of TCS on S.S. Scrap deduction of TCS on S.S. Scrap 2. In an appeal filed, the Ld. Commissioner of Income 2. In an appeal filed, the Ld. Commissioner of Income-tax (Appeals), National tax (Appeals), National Faceless Appeal Centre, Delhi has Faceless Appeal Centre, Delhi has vide order dated 05.07.2024 dismissed

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

1. the Act on account of non-deduction of TCS on S.S. Scrap deduction of TCS on S.S. Scrap 2. In an appeal filed, the Ld. Commissioner of Income 2. In an appeal filed, the Ld. Commissioner of Income-tax (Appeals), National tax (Appeals), National Faceless Appeal Centre, Delhi has Faceless Appeal Centre, Delhi has vide order dated 05.07.2024 dismissed

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

1. the Act on account of non-deduction of TCS on S.S. Scrap deduction of TCS on S.S. Scrap 2. In an appeal filed, the Ld. Commissioner of Income 2. In an appeal filed, the Ld. Commissioner of Income-tax (Appeals), National tax (Appeals), National Faceless Appeal Centre, Delhi has Faceless Appeal Centre, Delhi has vide order dated 05.07.2024 dismissed

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

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)

Section 12A(1)(B) of the Act. The assesse was ensured to file the corrected Return, incorporating the details of such Audit, failing which the Return filed in ITR 7 will be treated as invalid. However the assessee has not responded to the above communication. Therefore the CPC vide its intimation u/s.143(1) dated 16-03-2016 denied the claim

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

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

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