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

In the result, appeal of the assessee is dismissed

disallowed deduction under section 80P on interest income of Rs. 39,11,617/-. Appeal to the CIT(A)-3 did not bring any relief to the appellant. 3. The Ld. CIT (A) has erred in charging interest u/s. 234 in absence of the specific instruction under the Assessment order, my kindly be deleted 4. The Ld. CIT (A) erred

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

In the result, appeal of the assessee is dismissed

disallowed deduction under section 80P on interest income of Rs. 39,11,617/-. Appeal to the CIT(A)-3 did not bring any relief to the appellant. 3. The Ld. CIT (A) has erred in charging interest u/s. 234 in absence of the specific instruction under the Assessment order, my kindly be deleted 4. The Ld. CIT (A) erred

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

In the result, appeal of the assessee is dismissed

disallowed deduction under section 80P on interest income of Rs. 39,11,617/-. Appeal to the CIT(A)-3 did not bring any relief to the appellant. 3. The Ld. CIT (A) has erred in charging interest u/s. 234 in absence of the specific instruction under the Assessment order, my kindly be deleted 4. The Ld. CIT (A) erred

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 u/s 139(5

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.

5 effective from 25th of June 2010. Thus, the assessee was eligible for exemption under section 11(1) of the Act effective from the previous year 2010-11 corresponding to the assessment year 2011-12. However, the assessee for the year under consideration i.e. financial year 2008-09 corresponding to assessment year 2009-10 claimed exemption under section 11

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.

5 effective from 25th of June 2010. Thus, the assessee was eligible for exemption under section 11(1) of the Act effective from the previous year 2010-11 corresponding to the assessment year 2011-12. However, the assessee for the year under consideration i.e. financial year 2008-09 corresponding to assessment year 2009-10 claimed exemption under section 11

SHRI KUTCH VISA OSWAL JAIN DERAWASI SANGH BIDADA,MANDVI vs. THE ITO EXEMPTION, WARD (1), RAJKOT., RAJKOT

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

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकरअपीलसं./Ita No. 160/Rjt/2025 ("नधा"रणवष" / Assessment Year: (2017-18) (Hybrid Hearing) Shri Kutch Visa Oswal Jain Derawasi The Ito Exemption, Ward (1), Vs. Sangh Bidada, P.O. Bidada, Rajkot. New Aayakar Bhavan, Race Mandvi 370435 Course Ring Road, Rajkot 360001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aabts0457L (Appellant) (Respondent)

section 11(2) of the Act. The learned Assessing Officer has disallowed the claim of accumulation of income u/s 11(2) of the act because the Form 10 filed by the assessee on 24.07.2017 showed accumulation of Rs. 6,00,000 instead of Rs. 15,00,000 without considering the facts that Rs. 5

ITO WARD 3(1)(4), RAJKOT-STATION- AMRELI, AMRELI, GUJARAT vs. AVADH AGRI EXPORTS, AMRELI, GUJARAT

In the result, appeal filed by the revenue is dismissed

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

5(2) and Section 9(1)(i) of the Act, such income is not deemed to accrue or arise in India. Accordingly, it is not taxable in India. For that reliance is placed on the following judgements of the Hon`ble Supreme Court. (i)CIT v. Toshoku Ltd. (1980) 125 ITR 525 (SC): Commission earned by nonresident agents for services

SHRI PLOT SWETAMBER MURTIPUJAK JAIN TAPGACHCHHA SANGH,RAJKOT vs. THE ITO, WARD-1, RAJKOT

Appeal of the assessee is allowed

Bench: Shri Waseem Ahmed & Shri Siddhartha Nautiyal

5 However, the Ld. CIT-A in his order has not pointed out any distinguishing features in the case on hand viz-a-viz in the judgment of Hon’ble Calcutta High Court as discussed above. However, it is pertinent to note that the assessee has already claimed the benefit of exemption under Section 11(2) of the Act with

SHRI PLOT SWETAMBER MURTIPUJAK JAIN TAPGACHCHHA SANGH,RAJKOT vs. THE ITO, WARD-1, RAJKOT

Appeal of the assessee is allowed

Bench: Shri Waseem Ahmed & Shri Siddhartha Nautiyal

5 However, the Ld. CIT-A in his order has not pointed out any distinguishing features in the case on hand viz-a-viz in the judgment of Hon’ble Calcutta High Court as discussed above. However, it is pertinent to note that the assessee has already claimed the benefit of exemption under Section 11(2) of the Act with

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

disallowance is that deduction u/s. 80-IA was claimed in revised return of income filed u/s. 139(5) of the Act and not in the original Return of income u/s. 139(1) and this is not in tune with provisions of section 80AC and section 80A (5) of the Act. Regarding this the assessee has placed reliance on decision

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

disallowance is that deduction u/s. 80-IA was claimed in revised return of income filed u/s. 139(5) of the Act and not in the original Return of income u/s. 139(1) and this is not in tune with provisions of section 80AC and section 80A (5) of the Act. Regarding this the assessee has placed reliance on decision

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

5. Ground No.2 relates to disallowance of Rs. 9,73,33,826/- being export commission paid to non-resident agents, u/s. 40(a)(ia) on the ground of non-deduction of TDS. The case of the Revenue is this that the person making payment to the non-resident would be liable to be deducted tax under Section 194H

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

5. Ground No.2 relates to disallowance of Rs. 9,73,33,826/- being export commission paid to non-resident agents, u/s. 40(a)(ia) on the ground of non-deduction of TDS. The case of the Revenue is this that the person making payment to the non-resident would be liable to be deducted tax under Section 194H

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

5. Ground No.2 relates to disallowance of Rs. 9,73,33,826/- being export commission paid to non-resident agents, u/s. 40(a)(ia) on the ground of non-deduction of TDS. The case of the Revenue is this that the person making payment to the non-resident would be liable to be deducted tax under Section 194H

THE DY. COMMR. OF INCOME TAX, CIR.-3(1), RAJKOT-GUJARAT vs. M/S. SONPAL EXPORTS PVT. LTD., RAJKOT-GUJARAT

In the result, appeal filed by the revenue is dismissed

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकरअपीलसं./Ita No. 29/Rjt/2018 "नधा"रणवष" / Assessment Year: (2012-13) (Hybrid Hearing) The Dcit, Circle – 3(1), Vs. M/S. Sonpal Exports Pvt. Ltd. Rajkot Aayakar Bhavan, Room Dhari Bagsara Road, Nr. Ice No. 114, 1St Floor, Race Course Factory, Amreli Ring Road, Rajkot Pan No.: Aajcs0177N (Assessee) (Respondent) Assessee By : Shri Kalpesh Doshi, Ld. Ar Respondent By : Shri Praveen Verma, Ld. Cit(Dr) Date Of Hearing : 24/06/2025 Date Of Pronouncement : 21/08/2025 आदेश / O R D E R Per, Dr. Arjun Lal Saini, Am; By Way Of This Appeal, The Revenue, Has Challenged Correctness Of The Order Dated 16.11.2017, Passed By The Learned Cit(A), In The Matter Of Assessment Under Section 143(3) Of The Income Tax Act 1961, For The Assessment Year 2012-13. Grievances Raised By The Revenue, Which Are Interconnected & Will Be Taken Up Together, Are As Follows: “1. On The Facts & Circumstances Of The Case & In Law, The Ld. Cit(A) Has Erred In Deleting The Addition Of Rs. 13,96,33,023/- Holding That Provision Of Section 195 Will Not Be Applicable. 2. On The Facts Of The Case & In Law, The Ld. C.I.T. (A) Erred In Ignoring The Facts That The Assessee Has Failed To Prove The Genuineness Of Foreign Commission Expenses Before The A.O. 3. It Is, Therefore, Prayed That The Order Of The C.I.T. (A) May Be Set Aside & That Of The A.O. Be Restored To The Above Extent. Dcit Vs. M/S. Sonpal Export Pvt. Ltd.

5 and 9 of the I.T. Act. Therefore, section 195 should not be read to mean that the moment when any amount is credited or remittance is made to a non- resident; the obligation to deduct TDS automatically will arise. If such an Interpretation of the section is to be made, it will mean that on merely when an amount

SHRI JAIN SWETAMBER MURTIPUJAK TAPGACHCHH SANGHA,DHORAJI, DIST. RAJKOT vs. THE NFAC (APPEALS) DELHI, DELHI

In the result the appeal filed by the assessee is allowed

Bench: Shri Waseem Ahmed & Shri Siddhartha Nautiyal

11. However, from the preceding discussion, we note that the AO has made the disallowance of all the deduction/exemption/expenditures claimed by the assessee in the intimation issued under Section 143(1) of the Act. As regards disallowance of expenditure, it is a debatable issue, therefore the same cannot be made in the intimation under Section

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"

5. The assessee before the learned CIT (A) contended that on the date of registration under section 12AA of the Act, the assessment for the year under consideration was pending. Therefore, as per the proviso to section 12A(2) of the Act it is eligible for calming the exemption under section 11 of the Act for the year under consideration

THE DY. COMMR. OF INCOME TAX, CIR.-1,, JAMNAGAR vs. M/S SEABIRD MARINE SERVICES P. LTD.,, JAMNAGAR

In the result, appeal of the Revenue is partly allowed

Bench: Ms. Suchitra Kamble & Shri Waseem Ahmed

11. As regards disallowance under Section 14A the assessee has made suo moto disallowance of Rs. 1,40,150/- on the dividend income on at Rs. 6,52,761/-, therefore, the AO was not correct in making the disallowance as no satisfaction was recorded by the assessee as per the contentions of the Ld. A.R. But the AO has made