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

D E R PER DINESH MOHAN SINHA JM; DINESH MOHAN SINHA JM; These four appeals, filed by same assessee, , filed by same assessee, pertaining to assessment years assessment years 2016-17 to 2017-18, are directed against are directed against the separate orders passed by the passed by the Commissioner of Income Tax (Appeals), which in turn arise Commissioner

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

D E R PER DINESH MOHAN SINHA JM; DINESH MOHAN SINHA JM; These four appeals, filed by same assessee, , filed by same assessee, pertaining to assessment years assessment years 2016-17 to 2017-18, are directed against are directed against the separate orders passed by the passed by the Commissioner of Income Tax (Appeals), which in turn arise Commissioner

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

D E R PER DINESH MOHAN SINHA JM; DINESH MOHAN SINHA JM; These four appeals, filed by same assessee, , filed by same assessee, pertaining to assessment years assessment years 2016-17 to 2017-18, are directed against are directed against the separate orders passed by the passed by the Commissioner of Income Tax (Appeals), which in turn arise Commissioner

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

D E R PER DINESH MOHAN SINHA JM; DINESH MOHAN SINHA JM; These four appeals, filed by same assessee, , filed by same assessee, pertaining to assessment years assessment years 2016-17 to 2017-18, are directed against are directed against the separate orders passed by the passed by the Commissioner of Income Tax (Appeals), which in turn arise Commissioner

SHABBIR SAIFUDDIN MAKATI,JAMNAGAR vs. THE ITO, WARD-3(1),, JAMNAGAR

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

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकरअपीलसं./Ita No.419/Rjt/2025 ("नधा"रणवष"/Assessment Year: (2014-15) Shabbir Safuddini Makati बनाम Income Tax Officer, Ward-2(6), Jamnagar, Aaykar /Vs. C-2/333, Gidc, Shankar Bhwan, Jamnagar-361 004 Tekari, Udyog Nagar, Jamnagar-361004 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Acdpm8899E (अपीलाथ"/Appellant) (""यथ"/Respondent)

D E R Per, Dr. Arjun Lal Saini, Accountant Member: Captioned appeal filed by the assessee, pertaining to Assessment Year (AY) 2014-15, 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)-8, Delhi (in short “Ld.CIT

CHINTAN DWARKADAS CHOTAI,JUNAGADH vs. DCIT/ACIT CIR 1(1), RKT, RAJKOT

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

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinha

d) for noncompliance of Notice 4. The appellant craves to leave, to alter, to amend and/or withdraw any of the grounds or ground of appeal either before or at the time of appellate hearing.” 3. At the outset, that the appeal filed late by 165 days. The Ld. AR of the assessee has filed an application for condonation of delay

SHIVEN CERAMIC LLP,MORBI vs. ITO, NATIONAL E ASSESSMENT, DELHI, DELHI

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.392/Rjt/2025 ("नधा"रण वष"/Assessment Year: (2018-19) M/S Shiven Ceramic Llp, बनाम Income Tax Officer National E-Assessment Centre, /Vs. 604/P5, 642/P1, Village Delhi Ghnutu, Lakhdhirpur Nr. Royal Touch Vitrified, Morbi-360 004 "थायी लेखा सं./जीआइआरसं./Pan/Gir No.: Adifs 8442 F (अपीलाथ"/Appellant) (""यथ"/Respondent)

D E R Per, Dr. Arjun Lal Saini, Accountant Member: Captioned appeal filed by the assessee, pertaining to Assessment Year (AY) 2018-19, is directed against the order under section 250 of the Income Tax Act, 1961 (hereinafter referred to as “the Act”) passed by the National Faceless Appeal Centre (NFAC), Delhi/Commissioner of Income Tax(Appeal) (in short

SEASTEM LIMITED,JAMNAGAR vs. ACIT CIR - 1,, JAMNAGAR

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

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकरअपीलसं./Ita No. 334/Rjt/2024 ("नधा"रणवष" / Assessment Year: (2017-18) (Hybrid Hearing) Seastem Limited, Jamnagar Vs. Acit, Cir-1, Jamnagar 1 Avani Appartment, - Sarusection Road Income Tax Office, Jamnagar – 361001 Jamnagar - 361001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aahcs9428G (Appellant) (Respondent) Appellant By : Shri Chetan Agarwal, Ld. Ar Respondent By : Shri K. L. Solanki, Ld. Sr. Dr Date Of Hearing : 24/04/2025 Date Of Pronouncement : 09/07/2025 आदेश / O R D E R Per Dinesh Mohan Sinha, Jm:

D E R PER DINESH MOHAN SINHA, JM: Captioned appeal filed by the assessee, pertaining to Assessment Year 2017-18, is directed against the penalty order passed under section 250 of the Income Tax Act, 1961 (hereinafter referred to as “the Act”), Commissioner of Income-tax (Appeal), dated 28.02.2023, which in turn arises out of an order passed

DAMJIBHAI LEKHRAJBHAI THAVRANI,JUNAGADH vs. INCOME TAX OFFICER, WARD-1, JUNAGADH

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. 239/Rjt/2025 िनधा"रण वष"/ Assessment Year: (2008-09) बनाम Damjibhai Lekharjibhai Thavrani Income-Tax Officer, C/O. Sarda & Sarda (Ca), Sakar 1St Vs. Ito Ward – 1 Floor, Dr. Radha-Krishnan Road, Opp. Income Tax Office, Bhootnath Rajkumar College, Chamber, Rajkot 360001 Junagadh – 362001 "थायीलेखासं/.जीआइआरसं/.Pan No. : Aeypt7701B (अपीलाथ"/Appellant) .. (""यथ"/Respondent)

D E R PER DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER: Captioned appeal filed by the assessee, pertaining to Assessment Order (AY) 2008-09, is directed against the order under section 250 of the Income Tax Act, 1961 (hereinafter referred to as “the Act”) passed by the National Faceless Appeal Centre (NFAC), Delhi/Commissioner of Income Tax(Appeals) (in short

BHAVESHKUMAR MAHENDRABHAI MANIYAR,JUNAGADH vs. THE ITO WARD-1, JUNAGADH., JUNAGADH

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

Bench: Shri Dr. A. L. Saini, Accountat Member & Shri Dinesh Mohan Sinhaआयकर अपील सं./Ita No.234/Rjt/2025 Assessment Year: (2019-20) (Physical Hearing) Bhavneshkumar Mahendrabhai Vs. Ito, Maniyar, Ward – 1, Prop.Of Shree Hari Enterprise, Junagadh Shop No.2, Rajkamal Apartment, Junagadh, Junagadh - 362001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Afdpm3866Q (Appellant) (Respondent)

1, Prop.of Shree Hari Enterprise, Junagadh Shop No.2, Rajkamal Apartment, Junagadh, Junagadh - 362001 "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AFDPM3866Q (Appellant) (Respondent) Appellant by Shri D. M. Rindani, AR Respondent by Shri Abhimanyu Singh Yadav, Sr. DR Date of Hearing 19/08/2025 Date of Pronouncement 29/08/2025 आदेश / O R D E R PER DINESH MOHAN SINHA, JM: This appeal filed by the assessee

MATEL HARDWARE,RAJKOT vs. INCOME TAX OFFICER, ITO WD 3(1)(1), RAJKOT

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

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकरअपीलसं./Ita No. 204/Rjt/2025 ("नधा"रणवष"/Assessment Year: (2016-17) Matel Hardware Income Tax Officer, Ward- Shrddha Park Street No.2, Shrddha 3(1)(1), Rajkot, Aaykar बनाम Park Main Road, Ram Chowk, Bhawan, Rajkot-360001 /Vs. Rajkot-360002 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aazfm6158L (अपीलाथ"/Appellant) (""यथ"/Respondent)

D E R Per, Dr. Arjun Lal Saini, Accountant Member: Captioned appeal filed by the assessee, pertaining to Assessment Order (AY) 2016-17, is directed against the order under section 250 of the Income Tax Act, 1961 (hereinafter referred to as “the Act”) passed by the National Faceless Appeal Centre (NFAC), Delhi/Commissioner of Income Tax(Appeals) (in short “Ld.CIT

BHAVESH ISHWARLAL PANCHASARA,RAJKOT vs. ASSISTANT COMMISSIONER OF INCOME TAX, 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.95/Rjt/2024 ("नधा"रण वष"/Assessment Year: (2015-16) Bhavesh Ishwarlal बनाम Assistant Commissioner Of Panchasara Income-Tax, Circle-3(1), Rajkot /Vs. 1, Mehulnagar Main Road, Near Khodiyar Temple, Rajkot-360 002 "थायी लेखा सं./जीआइआरसं./Pan/Gir No.: Aodpp 1375 E (अपीलाथ"/Appellant) (""यथ"/Respondent)

D E R PER DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER: Captioned appeal filed by the assessee, pertaining to Assessment Order (AY) 2015-16, is directed against the order under section 250 of the Income Tax Act, 1961 (hereinafter referred to as “the Act”) passed by the National Faceless Appeal Centre (NFAC), Delhi/Learned Commissioner of Income Tax(Appeals) (in short “Ld.CIT

ANIMAL LOVERS CHARITABLE TRUST,JAMNAGAR vs. THE CIT(EXEMPTION), AHMEDABAD, AHMEDABAD

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

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं./Ita No.157/Rjt/2024 Assessment Year: N.A Animal Lovers Charitable Trust Commissioner Of Income-Tax C.A Govind Sonecha, “S & A Vs. (Exemption), Ahmedabad, Room Houe”, Near Golen City, 80Ft Roa, No.609, Floor-6, Aayakar Bhawan Khodiyar Colony, B/H Saru Section (Vejalpur), Near Sachin Tower, 100 Police Headquarters, Foot Road, Anandnagar- Jamnagar-360 510 Prahladnagar Road, Ahmedabad-380 -015 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aajta 1250 D (Appellant) (Respondent)

D E R PER: DINESH MOHAN SINHA, JM: This is an appeal filed by the assessee arises against the order of the Ld. Commissioner of Income-tax(Exemption), Ahmedabad [in short “Ld. CIT(E)”] dated 21/08/2023 has rejected application fled in Form No.10AB u/s 12A(1)(ac)(iii) of the Income-tax Act, 1961. 2. Grounds of appeal raised

VAGHANI BROTHERS,RAJKOT vs. THE INCOME TAX OFFICER, WARD 2(1)(1), RKT, 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.159/Rjt/2025 Assessment Year: (2017-18) Vaghani Brothers Vs. The Ito, Ward – 2(1)(1), Rajkot Bus Stand Road, Nr. Buu Stand, Aayakar Bhavan, Race Course Ring Dhoraji (Guj) - 360410 Road, Rajkot - 360001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aabfv5533C (Appellant) (Respondent)

D E R PER DINESH MOHAN SINHA, JM: Captioned appeal filed by the assessee, pertaining to Assessment Year (AY) – 2017-18, is directed against the order passed by the National Faceless Appeal Centre [(in short “NFAC/Ld. CIT(A)”] vide order dated 15.02.2024, which in turn assessment order passed by Income Tax Department/Assessing Officer under section 143(3) of the Income

BILIYA SEVA SAHKARI MANDLI LIMITED,MORBI, RAJKOT vs. ITO WARD 1, MORBI, MORBI

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

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinhaआयकरअपीलसं./Ita No. 742/Rjt/2025 Assessment Year: (2018-19) Biliya Seva Sahkari Mandli Vs. Income Tax Office, Aayakar Limited Vibhag, J.K. Chamber, National At. Biliya, Tal. Morbi, Gujarat, Highway-8-A, At- Lalpar, Morvi 363641 (Gujarat) Morbi 363642 (Gujarat) "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aabab3498H (Appellant) (Respondent)

d) of Rs. 737219. 2. The Ld. AO has erred on facts & in law in levying the penalty u/s 270A of the 1.T. Act. 3. The Ld. AO has erred on facts & in law in levying the penalty u/s 234F of the I.T. Act. Biliya Seva Sahkari Mandali Ltd. 4. The Ld. AO has erred on facts

RANAVAV MADRESA CHARITY TALIMI TRUST,PORBANDAR vs. INCOME TAX OFFICER EXEMPTION WARD 2 , RAJKOT

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

D E R PER DINESH MOHAN SINHA, JM: This appeal is filed by the Assessee as against the Rejection order dated 07.06.2024 passed by the Commissioner of Income Tax (Exemption), Ahmedabad denying Registration under section 12A(1)(ac)(ii) of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’). 2. Grounds of appeal raised by the assessee

BHAVESH GOVINDBHAI DADHANIYA,RAJKOT vs. ITO, WARD-1(1)(4), 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. 762 /Rjt/ 2024 ("नधा"रणवष" / Assessment Year: (2011-12) (Hybrid Hearing) Bhavesh Govindbhai Dadhaniya Vs. The Ito, Ward-1(1)(4), Rajkot 3-Jasaraj Nagar, B/H. Umiyani Aayakar Bhavan, Race Course Chowk, Nr. Umiyaji Pan, 150Ft Ring Road, Ring Road, Mavdi Area, Rajkot – 360001 Rajkot – 360004 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Apkpd 6290 E (Appellant) (Respondent) Appellant By : Shri Mehul Ranpura, Ld. Ar Respondent By : Shri Abhimanyu Singh Yadav, Ld. Sr. Dr Date Of Hearing : 08/01/2025 Date Of Pronouncement : 02/04/2025 आदेश / O R D E R Per Dinesh Mohan Sinha, Jm:

D E R PER DINESH MOHAN SINHA, JM: Captioned appeal filed by the assessee is directed against the order passed by the Ld.Commissioner of Income Tax (Appels), National Faceless Appeal Centre, Delhi [(in short “Ld.CIT(A)”] vide order dated 05/08/2024, for Assessment Year (AY) 2011-12, which in turn arises out of an assessment order dated 01/12/2018 passed by Assessing

BALVANTRAI AMRUTBHAI VYAS,RAJKOT vs. THE ITO WARD-2(1)(1), RAJKOT., RAJKOT

Appeal is dismissed as “not pressed

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinha

D E R Per, Dinesh Mohan Sinha, JM: Captioned appeal filed by the assessee, pertaining to Assessment Year (AY) 2011-12, is directed against the order passed by the Learned Commissioner of Income Tax(Appeals), National Faceless Appeal Centre, Delhi [in short “the Ld. CIT(A)/NFAC”], dated 13.12.2023, which in turn arises out of an assessment order passed

HARDIKKUMAR MAGANBHAI THUMAR,RAJKOT vs. THE INCOME TAX OFFICER WARD 1(1)(1), RAJKOT

In the result, the assessee appeal is allowed for statical purpose

Bench: Dr. Arjun Lal Saini, Am. & Dinesh Mohan Sinha, Jm आयकरअपीलसं./Ita No. 625/Rjt/2025 "नधा"रणवष" / Assessment Year: (2020-21) (Hybrid Hearing) Hardikkumar Maganbhai Thumar Vs. The Income Tax Officer, Ward Jetalsar, Jetalsar Post, Jetpur Rajkot- 1(1)(1),/Rkt. 360360.Gujarat It Office, New Aaykar Bhavan, Vatiaka, Rajkot. Gujarat 360360 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Axupt8837F (Appellant) (Respondent) Appellant By : Shri Kishor Gheewala, Ld. Ar Respondent By : Shri Abhimanyu Singh Yadav Ld. Sr. Dr Date Of Hearing : 23 / 12 /2025 Date Of Pronouncement : 05 / 01 /2026

D E R PER DINESH MOHAN SINHA JM; Captioned two appeals filed by the assessee, pertaining to Assessment Year 2020-21, is directed against order passed under section 250 of the Income Tax Act, 1961 by National Faceless Appeal Centre (NFAC), Delhi/Commissioner of Income Tax (Appeals), dated 08/07/2025, which in turn arises out of an order passed by the Assessing