SHRI RAJKOT VISHASHRIMALI JAIN SAMAJ ,RAJKOT vs. THE ITO, EXEMPTION WARD-1, RAJKOT, RAJKOT

In the result, appeal of the assessee is allowed

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

10B in time or fails to furnish the return of income within the due date u/s. 139(1) of the Act. Therefore, section 13(9) does not make reference to any other sub-section of section 11 and only makes reference to section 11(2) of the Act. Notably, section 11(2) of the Act refers to accumulation that

AMBARADI SEVA SAHKARI MANDALI LTD.,AMBARADI , DIST. AMRELI vs. THE DCIT(CPC), BANGALURU, BENGALURU

In the result, all the 4 appeals are allowed

Bench: Ms. Suchitra Kamble & Shri Waseem Ahmedassessment Year: 2019-20

2)(b). The current provisions of section 143(1)(a) allows an Assessing Officer to make prima-facie adjustment of disallowance of deduction claimed u/s. 10AA or under any provisions of Chapter VIA w.e.f. 1st April 2021, if the return is furnished beyond the due date specified under sub-section 1 of section 139. This shows the legislative intent while

DHARESHWAR SEVA SAHAKARI MANDALI LTD. ,VILLAGE: - DHARESHWAR, TALUKA: - RAJULA, DIST. AMRELI vs. THE DCIT (CPC), BANGALORE, BANGALORE

In the result, all the 4 appeals are allowed

Bench: Ms. Suchitra Kamble & Shri Waseem Ahmedassessment Year: 2019-20

2)(b). The current provisions of section 143(1)(a) allows an Assessing Officer to make prima-facie adjustment of disallowance of deduction claimed u/s. 10AA or under any provisions of Chapter VIA w.e.f. 1st April 2021, if the return is furnished beyond the due date specified under sub-section 1 of section 139. This shows the legislative intent while

SHREE SANALIYA SEVA SAHKARI MANDLI LTD.,LITAL MOTALILIYA SANALIYA, DIST. AMRELI vs. THE DCIT (CPC), BANGALORE, BANGALORE

In the result, all the 4 appeals are allowed

Bench: Ms. Suchitra Kamble & Shri Waseem Ahmedassessment Year: 2019-20

2)(b). The current provisions of section 143(1)(a) allows an Assessing Officer to make prima-facie adjustment of disallowance of deduction claimed u/s. 10AA or under any provisions of Chapter VIA w.e.f. 1st April 2021, if the return is furnished beyond the due date specified under sub-section 1 of section 139. This shows the legislative intent while

AMRUTPUR SEVA SAHKARI MANDALI LTD.,VILLAGE: - AMRUTPUR TALUKA DHARI, DIST. AMRELI vs. THE DCIT (CPC), BANGALORE, BANGALORE

In the result, all the 4 appeals are allowed

Bench: Ms. Suchitra Kamble & Shri Waseem Ahmedassessment Year: 2019-20

2)(b). The current provisions of section 143(1)(a) allows an Assessing Officer to make prima-facie adjustment of disallowance of deduction claimed u/s. 10AA or under any provisions of Chapter VIA w.e.f. 1st April 2021, if the return is furnished beyond the due date specified under sub-section 1 of section 139. This shows the legislative intent while

ATUL AUTO LIMITED,,RAJKOT-GUJARAT vs. THE DY. COMMR. OF INCOME TAX, CIR.-1(1),, RAJKOT-GUJARAT

The appeal is allowed

Bench: Shri Waseem Ahmed & Shri T. R. Senthil Kumar

2 raised by the Revenue is that disallowance of claim of deduction under Section 80IA being profit from power generating unit of Rs. 86,04,245/-. 9. This claim was rejected by the Ld. AO on the ground that 80IA claim was not been made in the original return filed by the assessee, but only in the revised return filed

THE DY. COMMR. OF INCOME TAX, CIR.-1(1), RAJKOT-GUJARAT vs. M/S ATUL AUTO LIMITED,, SHAPAR.VERAVAL

The appeal is allowed

Bench: Shri Waseem Ahmed & Shri T. R. Senthil Kumar

2 raised by the Revenue is that disallowance of claim of deduction under Section 80IA being profit from power generating unit of Rs. 86,04,245/-. 9. This claim was rejected by the Ld. AO on the ground that 80IA claim was not been made in the original return filed by the assessee, but only in the revised return filed

ALIADAR SEVA SAHAKARI MANDLI LTD.,,GIR SOMNATH vs. INCOME TAX OFFICER, WARD-4, , VERAVAL

In the result, appeal of the assessee is dismissed

2. The ld. Commissioner of Income Tax (Appeals) -3 Rajkot has erred in law dismissing appeals ex-parte by alleging that the appellant is not interested in put suit the appeal, though the appellant filed written submission on 26/09/2017 in the office of the ld. CIT(A)-3 Rajkot. The deduction u/s.80P of the Act totally disallowing unjustified on facts

ALIDAR SEVA SAHAKARI MANDLI LTD.,,GIR SOMNATH vs. INCOME TAX OFFICER, WARD-4,, VERAVAL

In the result, appeal of the assessee is dismissed

2. The ld. Commissioner of Income Tax (Appeals) -3 Rajkot has erred in law dismissing appeals ex-parte by alleging that the appellant is not interested in put suit the appeal, though the appellant filed written submission on 26/09/2017 in the office of the ld. CIT(A)-3 Rajkot. The deduction u/s.80P of the Act totally disallowing unjustified on facts

ALIDAR SEVA SAHAKARI MANDLI LTD.,,GIR SOMNATH vs. INCOME TAX OFFICER, WARD-4,, VERAVAL

In the result, appeal of the assessee is dismissed

2. The ld. Commissioner of Income Tax (Appeals) -3 Rajkot has erred in law dismissing appeals ex-parte by alleging that the appellant is not interested in put suit the appeal, though the appellant filed written submission on 26/09/2017 in the office of the ld. CIT(A)-3 Rajkot. The deduction u/s.80P of the Act totally disallowing unjustified on facts

LATE SHANTABEN CHANDRASHANKAR VYAS CHARITABLE TRUST,RAJKOT vs. THE DEPUTY COMMISSIONER OF INCOME TAX, (CPC),, BANGALORE

In the result, the appeal of the assesse is hereby dismissed

Bench: Shri Waseem Ahmed & Shri Siddhartha Nautiyalआयकर अपील सं./Ita No.25/Rjt/2022 िनधा"रण िनधा"रण वष" िनधा"रण िनधा"रण वष" वष"/Asstt. Years: 2018-2019 वष"

10B required under section 12A(1) r.w.r. 17B was not received and furnished with the return of income for the reason that there was no registration under section 12AA of the Act was available during the year. However, as per the proviso to section 12A(2) of the Act it was entitled to claim such benefit exemption under section

GODHAVADAR SEVA SAHAKARI MANDALI LTD.,GODHAVADAR, LILIYA MOTA, AMRELI-365535 vs. THE ADIT (CPC), BANGALORE, BANGALORE

In the result, appeal of the assessee is allowed

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

10B, it was mandatory for the assessee to file a declaration as per the provisions of section 139(1), which is of mandatory nature and directory as well. Further, Ld. Departmental Representative relied on the case of Saffire Garments 28 taxmann.com 27 (Rajkot) (SB), wherein the Rajkot ITAT Special Bench held that proviso to sub-section (1A) of section

THE ITO, WARD-2,, JUNAGADH vs. M/S D. JEWEL,, JUNAGADH

In the result, the appeal filed by the revenue is hereby dismissed

Bench: Shri Mahavir Prasad & Shri Waseem Ahmedअपील सं./Ita No.15/Rjt/2017 िनधा"रण वष"/Asstt. Year: 2013-2014 Income Tax Officer, M/S. D. Jewel, Ward-2, Vs. 1-Shishu Mangal Road, Junagadh. Gandhigram, Junagadh.

10B, this being a technical mistake, should not come in the way by disallowing the otherwise allowable/eligible exemption. [Para 18] Accordingly, there is no infirmity or perversity in the order of the Tribunal so as to call for any interference of the High Court. It is essentially a concurrent finding of fact by the two lower appellate authorities

SHRI SAJADIALI SARDAR PATEL SEVA SAHKARI MANDLI LTD. ,RAJKOT vs. THE ITO WARD-2(1)(2), RAJKOT., RAJKOT

Bench: Dr. Arjun Lal Saini, Am. & Dinesh Mohan Sinha, Jm आयकरअपीलसं./Ita No.607/Rjt/2024 "नधा"रणवष" / Assessment Year: (2018-19) (Hybrid Hearing) Shri Sajadiali Sardar Patel Seva Ito Ward-2, (1) (2) Vs. Sahkari Mandali Ltd. Rajkot – 360001 At Sajadiyali – Rajkot New Aayakar Bhavan, At Sajadiyali Taluka, Race Course Ring Road, Jamkandorana, Dist, Rajkot – 360001 Sajadiyali – Rajkot 360001 Gujrat "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaaas2374L (Appellant) (Respondent) Appellant By : Shri D.M. Rindani, Ld. Ar Respondent By : Shri Abhimanyu Singh Yadav , Ld .Sr. Dr Date Of Hearing : 28 / 01 /2025 Date Of Pronouncement : 22 / 04/2025

disallowance of the deduction claimed under Section 80P and accept the M.A. filed by the revenue and accordingly amend its own previous order and restore the order of CPC as the provision of act U/s 80 AC (ii) are very clear on this point that for seeking chapter VIA part C deduction, income tax return need to be filed within

THE ITO, WARD-1 (2) (2),, RAJKOT-GUJARAT vs. M/S SRV METALS PRIVATE LIMITED, RAJKOT-GUJARAT

In the result, appeal filed by the Revenue is allowed for statistical purpose

Bench: Ms. Suchitra Kamble & Shri Waseem Ahmedassessment Year: 2009-10

disallowance was made because the assessee had not produced enough details to establish the genuineness of the unsecured loans. 6. The Id. CIT(A) has erred on facts and in law in not appreciating the factual and legal matrix of the addition made of Rs 1,12,500/- on account of director's remuneration. The Id. CIT(A) ought

BATAVA DEVLI SEVA SAHAKARI MANDALI LTD.,BATAVA DEVLI, TAL. KUNLAVA, DIST. AMRELI. vs. THE ADIT, (CPC), BANGALORE, BANGALORE

In the result, appeal of the assessee is allowed

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

10B, it was mandatory for the assessee to file a declaration as per the provisions of section 139(1), which is mandatory nature and directory as well. Further, Ld. Departmental Representative relied on the case of Saffire Garments 28 taxmann.com 27 (Rajkot) (SB), wherein the Rajkot ITAT Special Bench held that proviso to sub-section (1A) of section 10A, which

M/S. PATEL BRASS WORKS PVT. LTD. ,RAJKOT vs. THE ACIT-CIRCLE-5, RAJKOT

In the result, appeal of the assessee is dismissed

disallowed the claim of deduction u/s 80IA of the Act. 4. The assessee filed appeal before Ld. CIT(A) and during appellate proceedings, the assessee has not controverted the fact that deduction u/s 80IA was not claimed in the return of income, and that revised return of income was not filed within the stipulated time

THE ITO, WARD-2,, JUNAGADH vs. M/S D. JEWEL,, JUNAGADH

In the result, the appeal filed by the Revenue is dismissed

Bench: Shri Mahavir Prasad & Shri Waseem Ahmedअपील सं./Ita No.350/Rjt/2017 िनधा"रण वष"/Asstt. Year: 2013-2014 Income Tax Officer, M/S. D. Jewel, Ward-2, Vs. 1-Shishu Mangal Road, Junagadh. Gandhigram, Junagadh.

2 of 5 Asstt. Year 2013-14 deduction under section 10A of the Act has been discontinued with effect from A.Y. 2012- 13 for the newly undertaking/unit. Therefore, it was not possible for claiming the deduction under this said section. Thus, any deduction claimed under section 10A of the Act cannot be said that it was claimed by the assessee