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

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

3. The above stated order and notices u/s.250 of the Act were issued online through ITBA Portal, on an e-mail address "jaykamdar80@gmail. mail address "jaykamdar80@gmail.com". The said e com". The said e-mail address belonging to partner Jay Kamdar. On receipt of the same he forwarded the address belonging to partner Jay Kamdar. On receipt of the same

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

3. The above stated order and notices u/s.250 of the Act were issued online through ITBA Portal, on an e-mail address "jaykamdar80@gmail. mail address "jaykamdar80@gmail.com". The said e com". The said e-mail address belonging to partner Jay Kamdar. On receipt of the same he forwarded the address belonging to partner Jay Kamdar. On receipt of the same

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

3. The above stated order and notices u/s.250 of the Act were issued online through ITBA Portal, on an e-mail address "jaykamdar80@gmail. mail address "jaykamdar80@gmail.com". The said e com". The said e-mail address belonging to partner Jay Kamdar. On receipt of the same he forwarded the address belonging to partner Jay Kamdar. On receipt of the same

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

3. The above stated order and notices u/s.250 of the Act were issued online through ITBA Portal, on an e-mail address "jaykamdar80@gmail. mail address "jaykamdar80@gmail.com". The said e com". The said e-mail address belonging to partner Jay Kamdar. On receipt of the same he forwarded the address belonging to partner Jay Kamdar. On receipt of the same

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

3. On the other hand, the Learned Senior DR for the Revenue opposed the prayer of the assessee for condonation of the delay and stated that assessee’s appeal may be dismissed. 4. I have heard both the parties on this preliminary issue. I note that the assessee did not have any knowledge of impugned order passed

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

3. We have gone through the impugned order of the ld.CIT(A). The challenge before the ld.CIT(A) was against order passed by the ld.AO under 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

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

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 13(9) of the Act exemption u/s. 11(2) is allowed only if Form 10 is e-filed before the I.T.A No. 104/Rjt/2023 A.Y. 2019-20 Page No 3 Sorthiya Ahir Gnatino Utaro vs. ADIT(CPC) due date specified u/s. 139(1) of the Act. As the assessee filed Form 10 after the due date, but along with

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)

3 On the facts and in the circumstances of the case and in law, the learned CIT(A) ought not have confirmed the order passed by AO treating the appellant in default and Rs.4,33,287/- demanding the alleged differential tax with interest from the appellant by confirming the order passed U/s. 201(1) r.w.s. 201

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)

3 On the facts and in the circumstances of the case and in law, the learned CIT(A) ought not have confirmed the order passed by AO treating the appellant in default and Rs.4,33,287/- demanding the alleged differential tax with interest from the appellant by confirming the order passed U/s. 201(1) r.w.s. 201

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