BAN LABS PRIVATE LIMITED,RAJKOT vs. THE PRINCIPAL COMMISSIONER OF INCOME TAX-1, RAJKOT, RAJKOT

In the result, appeal filed by the assessee is allowed

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं./Ita No.202/Rjt/2024 ("नधा"रण वष" / Assessment Year: 2018-19) Ban Labs Pvt. Ltd., Vs. Principal Commissioner Of Ban House, Dr. Vikram Sarabhai Income Tax-1, Nagar, Gondal Road (South), Rajkot Rajkot-360004 (Gujarat) "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaacb8999C (Appellant) (Respondent)

exempt income. However, the assessee has not made any disallowance u/s 14A in connection with such expenditure. The ld. PCIT

SMT. NIRMALABEN V. PATEL,JAMNAGAR vs. THE ACIT, CIRCLE-1 , JAMNAGAR

In the result, the appeal of the assessee is allowed

Bench: Ms. Annapurna Gupta (Accountant Member), Shri Siddhartha Nautiyal (Judicial Member)

exempt income in the form of dividend amounting to Rs. 4,93, 268/- from shares and mutual funds. As per the Assessing Officer, the provisions of section 14A of the Act are applicable to the case of the assessee. The Assessing Officer, on the basis of material available on record, worked out the disallowance

SPECTRUM JOHNSON TILES PRIVATE LIMITED,RAJKOT vs. THE DCIT/ACIT CIR 1(1),RAJKOT., RAJKOT

Appeal is Allowed for Statistical Purpose

exempt income is also not a condition precedent for\nattracting disallowance of expenditure incurred to earn exempt income.\nConsidering the above

SHRI GIRISHKUMAR VACHHRAJ DHOLAKIA,,JUNAGADH vs. THE PR. COMMISSIONER OF INCOME TAX-1, RAJKOT-GUJARAT

In the result, both the appeals filed by the assessee(s) are dismissed

Bench: Shri Waseem Ahmed & Ms. Madhumita Royआयकर अपील सं./ Ita No. 14/Rjt/2021 Assessment Year : 2015-2016 Shri Jugalkishore Natwarlal Pr. Commissioner Of Dholakia, Vs Income-Tax, C/O. Chokshi Vachhraj Makanji & Pcit-1, Rajkot Co., Shishumangal Road, Gandhigram, Junagadh-362001 Pan : Abqpd 2710 D आयकर अपील सं./ Ita No. 15/Rjt/2021 Assessment Year : 2015-2016 Shri Girishkumar Vachhraj Pr. Commissioner Of Dholakia, Vs Income-Tax, C/O. Chokshi Vachhraj Makanji & Pcit-1, Rajkot Co., Shishumangal Road, Gandhigram, Junagadh-362001 Pan : Abupd 6245 P अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri Samir Jani, Ar Revenue By : Shri Vijay Kumar Jaiswal, Cit-Dr सुनवाई क" तारीख/Date Of Hearing : 01/05/2023 घोषणा क" तारीख /Date Of Pronouncement: 02/05/2023 आदेश/O R D E R Per Ms. Madhumita Roy:-

exempted income, a disallowance u/s14Ar.w.s.36(1)(iii) of the Act was required to have been made. However no such disallowance

SHRI JUGALKISHORE NATWARLAL DHOLAKIA,JUNAGADH vs. THE PR. CIT-1, RAJKOT, RAJKOT

In the result, both the appeals filed by the assessee(s) are dismissed

Bench: Shri Waseem Ahmed & Ms. Madhumita Royआयकर अपील सं./ Ita No. 14/Rjt/2021 Assessment Year : 2015-2016 Shri Jugalkishore Natwarlal Pr. Commissioner Of Dholakia, Vs Income-Tax, C/O. Chokshi Vachhraj Makanji & Pcit-1, Rajkot Co., Shishumangal Road, Gandhigram, Junagadh-362001 Pan : Abqpd 2710 D आयकर अपील सं./ Ita No. 15/Rjt/2021 Assessment Year : 2015-2016 Shri Girishkumar Vachhraj Pr. Commissioner Of Dholakia, Vs Income-Tax, C/O. Chokshi Vachhraj Makanji & Pcit-1, Rajkot Co., Shishumangal Road, Gandhigram, Junagadh-362001 Pan : Abupd 6245 P अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri Samir Jani, Ar Revenue By : Shri Vijay Kumar Jaiswal, Cit-Dr सुनवाई क" तारीख/Date Of Hearing : 01/05/2023 घोषणा क" तारीख /Date Of Pronouncement: 02/05/2023 आदेश/O R D E R Per Ms. Madhumita Roy:-

exempted income, a disallowance u/s14Ar.w.s.36(1)(iii) of the Act was required to have been made. However no such disallowance

THE DY. COMMR. OF INCOME TAX, CIR.-1(2), RAJKOT-GUJARAT vs. M/S D.M.L. EXIM PVT. LTD.,, RAJKOT-GUJARAT

Appeal is dismissed

Bench: Shri Waseem Ahmed& Ms. Madhumita Roy

disallowance of Rs. 6,02,976/- under Section 14 A of the Act. 16. The brief facts regarding the issue is this that during the course of assessment proceeding upon perusal of the final accounts and the balance sheet it was found that the assessee made investments which are likely to generate exempt

THE DY. COMMR. OF INCOME TAX, CIR.-1(2), RAJKOT-GUJARAT vs. M/S DML EXIM PVT. LTD.,, RAJKOT-GUJARAT

Appeal is dismissed

Bench: Shri Waseem Ahmed& Ms. Madhumita Roy

disallowance of Rs. 6,02,976/- under Section 14 A of the Act. 16. The brief facts regarding the issue is this that during the course of assessment proceeding upon perusal of the final accounts and the balance sheet it was found that the assessee made investments which are likely to generate exempt

M/S. D.M.L. EXIM PVT. LTD.,,RAJKOT-GUJARAT vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-5,, RAJKOT-GUJARAT

Appeal is dismissed

Bench: Shri Waseem Ahmed& Ms. Madhumita Roy

disallowance of Rs. 6,02,976/- under Section 14 A of the Act. 16. The brief facts regarding the issue is this that during the course of assessment proceeding upon perusal of the final accounts and the balance sheet it was found that the assessee made investments which are likely to generate exempt

ADHYAKSHYA LOK MELA AMLIKARAN SAMMITTEE,RAJKOT vs. INCOME TAX OFFICER, WARD-1(2),, RAJKOT

Appeal of the assessee is partly allowed for the statistical purposes

Bench: Shri Waseem Ahmed & Ms. Madhumita Roy, आयकर अपील सं./Ita Nos. 424 & 425/Rjt/2018 वष"/Asstt. Years: 2009-2010 & 2010-2011 िनधा"रण वष" िनधा"रण िनधा"रण िनधा"रण वष" वष" Adhyakshya Lok Mela Amlikaran Ito Sammittee Vs. Ward-1(2), A.D. Vyas & Co., Kotecha Nagar Rajkot Main Road, Opp. Kotecha Girls High School, Rajkot-360001 Pan: Aabaa0922F Assessee By : Shri D. M. Rindani, A.R Revenue By : Shri Shramdeep Sinha, D.R सुनवाई क" तारीख/Date Of Hearing : 24/04/2023 घोषणा क" तारीख /Date Of Pronouncement: 17/05/2023 आदेश/O R D E R आदेश आदेश आदेश Per Waseem Ahmed: The Captioned Appeals Have Been Filed At The Instance Of The Assessee Against The Common Orders Passed Under Section 263 Of The Act By The Learned Commissioner Of Income Tax Rajkot Dated 24/03/2014 Arising In The Matter Of Assessment Order Passed Under S. 143(3) Of The Income Tax Act, 1961 (Here-In- After Referred To As "The Act") Relevant To The Assessment Years 2009-10 & 2010- 11. First, We Take Up Ita 424/Rjt/2018, An Appeal By The Assessee For The Ay 2009-10 2. The Assessee Has Raised The Following Grounds Of Appeal: “Ground No 1 Order Of The Learned Cit 1 Rajkot Reopening The Assessment U/S 263 Is Totally Bad On Facts As Well On Law. Learned Cit Ought To Have Considered The Fact That The Assessee Is Already Assessed U/S 143(3) By Ito 1(2) Rajkot.

exemption under section 11(1) of the Act for the year under consideration. Thus, the AO disallowed the exemption claimed

ADHYAKSHYA LOK MELA AMLIKARAN SAMMITTEE,RAJKOT vs. INCOME TAX OFFICER, WARD-1(2),, RAJKOT

Appeal of the assessee is partly allowed for the statistical purposes

Bench: Shri Waseem Ahmed & Ms. Madhumita Roy, आयकर अपील सं./Ita Nos. 424 & 425/Rjt/2018 वष"/Asstt. Years: 2009-2010 & 2010-2011 िनधा"रण वष" िनधा"रण िनधा"रण िनधा"रण वष" वष" Adhyakshya Lok Mela Amlikaran Ito Sammittee Vs. Ward-1(2), A.D. Vyas & Co., Kotecha Nagar Rajkot Main Road, Opp. Kotecha Girls High School, Rajkot-360001 Pan: Aabaa0922F Assessee By : Shri D. M. Rindani, A.R Revenue By : Shri Shramdeep Sinha, D.R सुनवाई क" तारीख/Date Of Hearing : 24/04/2023 घोषणा क" तारीख /Date Of Pronouncement: 17/05/2023 आदेश/O R D E R आदेश आदेश आदेश Per Waseem Ahmed: The Captioned Appeals Have Been Filed At The Instance Of The Assessee Against The Common Orders Passed Under Section 263 Of The Act By The Learned Commissioner Of Income Tax Rajkot Dated 24/03/2014 Arising In The Matter Of Assessment Order Passed Under S. 143(3) Of The Income Tax Act, 1961 (Here-In- After Referred To As "The Act") Relevant To The Assessment Years 2009-10 & 2010- 11. First, We Take Up Ita 424/Rjt/2018, An Appeal By The Assessee For The Ay 2009-10 2. The Assessee Has Raised The Following Grounds Of Appeal: “Ground No 1 Order Of The Learned Cit 1 Rajkot Reopening The Assessment U/S 263 Is Totally Bad On Facts As Well On Law. Learned Cit Ought To Have Considered The Fact That The Assessee Is Already Assessed U/S 143(3) By Ito 1(2) Rajkot.

exemption under section 11(1) of the Act for the year under consideration. Thus, the AO disallowed the exemption claimed

DUSHYANT BHARATBHAI MEHTA,RAJKOT vs. ITO WD-(2)(1)(2) , RAJKOT

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

exemption u/s\n54F of the Act, while completing the proceedings, under the limited\nscrutiny assessment. The ground No.3, raised by the assessee, is\nreproduced below for ready reference:\n“(3). The Learned CIT(A) has erred in upholding the validity of disallowance

SHREE MANGROL VANIK DASHA SHRIMALI GNATI SHAPUR DARWAJA,MANGROAL-362225 vs. THE ITO (EXMPTION) WARD-2, RAJKOT, RAJKOT

In the result, the order passed by Ld

Bench: Ms. Annapurna Gupta (Accountant Member), Shri Siddhartha Nautiyal (Judicial Member)

disallowance I.T.A No. 56/Rjt/2023 A.Y. 2011-12 Page No 3 Shree Mangrol Vanik Dasha Shrimali Gnati Shapur Darwaja vs. ITO (Exemption

SAURASHTRA GRAMIN BANK MANAGER (F & A), RAJKOT,RAJKOT vs. THE PR. COMMISSIONER OF INCOME TAX-I,, RAJKOT

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

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं./Ita No. 37/Rjt/2022 (Assessment Year: 2017-18) (Hybrid Hearing) Saurashtra Gramin Bank Vs. The Pr. Cit-1, Manager (F & A), Rajkot 1St Floor Wing 2, Lic Jeevan Prakash Building, Tagore Road, Rajkot-360001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aahas2116H (अपीलाथ"/Appellant) (""यथ"/Respondent)

disallowance of the expenditure can be made even where taxpayer in particular year has not earned any exempt income. The ld. PCIT

SHREE JAMKANDORNA TALUKA CO-OP. SALES AND PURCHASE UNION LTD.,JANMKANDORANA, RAJKOT vs. INCOME TAX OFFICE, WARD 2(1)(2), RAJKOT

The appeal is allowed for the statical purpose

Bench: Dr. Arjun Lal Saini, Am. & Dinesh Mohan Sinha, Jm आयकरअपीलसं./Ita No.58/Rjt/2024 "नधा"रणवष" / Assessment Year: (2018-19) (Hybrid Hearing) Shree Jamkandorna Taluka Co-Op. Vs. Income Tax Officer, Sales & Purchase Union Ltd Ward2(1)(2), C/O. Sarda & Sarda, Cas, Rajkot. 1St Floor, “Sakar”, Dr. Radhakrishnan Road, Opp. Rajkumar College, Rajkot-360001. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaaas2296M (Appellant) (Respondent) Appellant By : Shri Vimal Desai, Ld. Ar Respondent By : Shri Abhimanyu Singh Yadav , Ld. Sr. (Dr) Date Of Hearing : 25/02/2025 Date Of Pronouncement : 20/05/2025 आदेश / O R D E R

disallowed the claim of exemption in the return. We note that the assessee is entitle to exemption u/s 80P(2)(a)(iii), 80P(2)(a)(iv) & 80P(2)(d) of the Act. However

ACIT, CIRCLE-1(1), RAJKOT, RAJKOT vs. KHODIDAS GANESHBHAI SAKARIYA, RAJKOT

In the result, the appeal is allowed

Bench: Dr. Arjun Lal Saini, Am. & Dinesh Mohan Sinha, Jm आयकर अपील सं./Ita No. 23/Rjt/2024 ("नधा"रण वष" / Assessment Year: (2015-16) (Hybrid Hearing) Assistant Commissioner Of Income Vs. Khodidas Ganeshbhai Sakariya Tax, Circle – 1(1), Street No. 2, “Bhumi Krupa”, Room No. 502, Aayakar Bhavan, University Road, Bombay Race Course Ring Road, Housing Society, Rajkot – 360001 Rajkot - 360005 Gujarat Gujarat "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aiapp6533D (Appellant) (Respondent) Appellant By : Shri Sanjay Punglia, Ld. Cit (Dr) Respondent By : Shri Mehul Ranpura, Ld. Ar Date Of Hearing : 04 /11 /2024 Date Of Pronouncement : 03 / 02 /2025 आदेश / O R D E R Per Dinesh Mohan Sinha, Jm: Captioned Appeal Filed By The Assessee Is Directed Against The Order Passed By The National Faceless Appeal Centre [(In Short “Nfac/Ld. Cit(A)”] Vide Order Dated 10.11.2023, Which In Turn Assessment Order Passed U/S. 144 R.W.S. 263 Vide Order Dated 30.03.2022 By Assessment Unit, Income Tax Department / Assessing Officer Of The Income Tax Act, 1961 (In Short “The Act”) 2. Grounds Of Appeal Raised By The Revenue Are As Follows: 1) The Learned Cit(A) Has Erred In Law & On Facts In Quashing Order U/S. 144 R.W.S. 263 Of The Act Dated 30.03.2022 When Departmental Appeal Against The Order Of The

disallowance exemption claimed u/s.54B of the Act of RS.1,28,57,670/- on the alleged ground of non-furnishing documentary

DHIRAJLAL GOVINDBHAI PATEL ,RAJKOT vs. ITO WD 1(2)(1), RAJKOT, RAJKOT

The appeal of the assessee is treated as allowed

Bench: Dr. Arjun Lal Saini, Am. & Diesh Mohan Sinha, Jm आयकरअपीलसं./Ita No.299/Rjt/2024 ("नधा"रणवष" / Assessment Year: (2020-21) (Hybrid Hearing) Dhirajlal Govindbhai Patel Vs. The Ito, Ward – 1(2)(1), Mayurpankh Industries, K-1/49, Aayakar Bhawan, Race Course Road-D, Phase-I, Aji Gidc, 80Ft Ring Road, Road, Rajkot – 360001 Rajkot – 360003 Gujarat "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Agepp0489N (Respondent) Appellant By : Shri D. M. Rindani, Ld. Ar Respondent By : Shri Abhimanyu Singh Yadav, Ld. Sr. Dr Date Of Hearing : 22 /10 /2024 Date Of Pronouncement : 22 /01 /2025 आदेश / O R D E R Per Dinesh Mohan Sinha, Jm: Captioned Appeal Filed By The Assessee Is Directed Against The Order Passed By The National Faceless Appeal Centre [(In Short “Nfac/Ld.Cit(A)”] Vide Order Dated 08.05.2024, Which In Turn Assessment Order Passed By Assessment Unit, Income Tax Department / Assessing Officer Under Section 154 Of The Income Tax Act, 1961 (In Short “The Act”).

exemption claimed was disallowed. Thereafter, the appellant filed rectification request u/s. 154 of the Act before CPC. However, the CPC confirmed

THE ACIT, CIRCLE-2,, JAMNAGAR vs. SAURASHTRA CEMENT LTD.,, PORBANDAR

In the result, appeal filed by the Revenue is dismissed and appeal filed by the Assessee is partly allowed

Bench: Ms. Suchitra Kamble & Shri Waseem Ahmedassessment Year: 2010-11

exempt income of Rs.5,000/- and the assessee has already disclosed Rs.1.20 Lakhs in computation of income. Therefore, the Ld. AR submitted that disallowance

SAURASHTA CEMENT LTD.,,PORBANDAR vs. THE JOINT COMMISSIONER OF INCOME TAX, RANGE-2,, JAMNAGAR

In the result, appeal filed by the Revenue is dismissed and appeal filed by the Assessee is partly allowed

Bench: Ms. Suchitra Kamble & Shri Waseem Ahmedassessment Year: 2010-11

exempt income of Rs.5,000/- and the assessee has already disclosed Rs.1.20 Lakhs in computation of income. Therefore, the Ld. AR submitted that disallowance

SHRI KRUNAL VASANTRAY BABARIYA,DHORAJI vs. THE ASST. COMM. OF INCOME TAX, CIRCLE-2 (1), RAJKOT

In the result, the appeal of the assessee is hereby allowed

Bench: Shri Waseem Ahmed & Shri Tr Senthil Kumarआयकरअपीलसं./Ita No. 46/Rjt/2020 धििाधरणणवध/Asstt. Year:2016-2017 Krunal Vasantray Babariya, Vs. Assistant Commissioner National Export Industries, Income Tax-2(1), Upleta Road, Rajkot. Dhoraji, Gujarat-360410. Pan: Agtpb2925Q (Applicant) (Respondent) Assessee By : Shri Kuldeep K. Adesara, A.R Revenue By : Shri Ashish Kumar Pandey, Sr. Dr सुिणाईकीतारीख/Date Of Hearing : 11/09/2023 घोवणाकीतारीख/Date Of Pronouncement: 08/12/2023 आदेश/O R D E R Per Waseem Ahmed:

disallowed as deduction to the assessee under the provisions of section 36(1)(iii) of the Act. As such when the assessee generates any exempted