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)

12A(b) arises. In the alternative, the counsel for the assessee submitted that the provisions of section 143(1) of the Act do not encompass within its scope disallowance

SHRI GANDHI MAULANA AZAD SHRAMJIVI ASHRA,KUTCH vs. INCOME TAX OFFICER, EXEMPTION WARD 1, RAJKOT, RAJKOT

In the result, appeals of the assessee, are allowed

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

section 10(23C) (iiiab) and 10(23C)(iiiad) of the Act. The appellant has, however, claimed exemption u/s.11 of the Act where the appellant filed return of income in response to notice u/s. 148 of the Act. Therefore, the claim of the appellant that it was not liable to file return is incorrect. The Assessing Officer stated that during

SHRI GANDHI MAULANA AZAD SHRAMJIVI ASHRA,KUTCH vs. INCOME TAX OFFICER, EXEMPTION WARD 1, RAJKOT, RAJKOT

In the result, appeals of the assessee, are allowed

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

section 10(23C) (iiiab) and 10(23C)(iiiad) of the Act. The appellant has, however, claimed exemption u/s.11 of the Act where the appellant filed return of income in response to notice u/s. 148 of the Act. Therefore, the claim of the appellant that it was not liable to file return is incorrect. The Assessing Officer stated that during

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"

disallowance made in the intimation under section 143(1) of the Act by observing as under: A.Y. 2018-19 3 4.2 The submission of the appellant is considered. In this regard, it is to be noted that proceedings under section 143(1) is not an assessment. The proceedings under section 143(1) is like preliminary checking of the return

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

B. D. Gupta, Sr. DR सुनवाईक"तार"ख/Date of Hearing : 06/07/2022 घोषणाक"तार"ख/Date of Pronouncement: 14/09/2022 आदेश/O R D E R PER BENCH: Both the captioned appeals have been filed at the instance of the assessee against the order of the Ld. Commissioner of Income Tax-(Appeals)-3 (in short the Ld. CIT(A)), Rajkot dated

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

B. D. Gupta, Sr. DR सुनवाईक"तार"ख/Date of Hearing : 06/07/2022 घोषणाक"तार"ख/Date of Pronouncement: 14/09/2022 आदेश/O R D E R PER BENCH: Both the captioned appeals have been filed at the instance of the assessee against the order of the Ld. Commissioner of Income Tax-(Appeals)-3 (in short the Ld. CIT(A)), Rajkot dated

THE ACIT, CIRCLE- 1,, RAJKOT-GUJARAT vs. SMT. MANISHABEN N. MASHRU,, RAJKOT-GUJARAT

In the result, appeal of the Revenue in ITA No

Bench: Shri Pramod Kumar & Shri Rajpal Yadavsr.No.

b) At the outset, it is respectfully submitted that the appellant is engaged in the business of booking of domestic and international air tickets for AIR India: Kingfisher Jet Airlines: International Air Lines etc. (in short, principals) in her proprietary concern in the name & style as M/s Divya Travels. (c) The appellant is having whole sale business on behalf

SHREE SANATAN ASHRAM CHARITABLE TRUST,,RAJKOT-GUJARAT vs. THE INCOME TAX OFFICER, WARD-2 (4),, AMRELI

In the result, the appeal of the assessee is allowed

Bench: Shri Mahavir Prasad & Shri Waseem Ahmedआयकर अपील सं./Ita No.178/Rjt/2016 ("नधा"रण वष"/Assessment Year : 2011-12) Shree Santan Ashram The I.T.O. बनाम/ Charitable Trust Ward-2(4) Vs. Shree Chamunda Temple Amreli Vankiya Bhod Khamba "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aajts 7402 B .. (अपीलाथ"/Appellant) (""यथ" / Respondent) अपीलाथ" ओर से/ Appellant By : None (Written Submission) ""यथ" क" ओर से/Respondent By: Shri Praveen Verma, Sr.Dr

B .. (अपीलाथ"/Appellant) (""यथ" / Respondent) अपीलाथ" ओर से/ Appellant by : None (Written submission) ""यथ" क" ओर से/Respondent by: Shri Praveen Verma, Sr.DR 27/02/2019 सुनवाई क" तार"ख/ Date of Hearing घोषणा क" तार"ख /Date of Pronouncement 11 /03/2019 आदेश / O R D E R PER WASEEM AHMED, ACCOUNTANT MEMBER: The captioned appeal has been filed at the instance

M/S. KUTCH MANDVI BHATIYA MAHAJAN,MANDV-KUTCH vs. THE ITO-WARD-1, RAJKOT

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

12A of the Act since 18-06-1984. The return of income was filed by the assessee declaring total income of " 194,500/- on 22-03-2017. Thereafter, the assessee received intimation under section 143(1) of the Act wherein the exemption under section 11(2) of the Act has been disallowed by the Department. The assessee filed appeal before

ASSOCIATION OF CONSULTING CIVIL ENGINEERS,RAJKOT vs. INCOME TAX OFFICER GUJ-W-201-1, RAJKOT, RAJKOT

Bench: Dr. Arjun Lal Saini, Am. & Dinesh Mohan Sinha, Jm आयकरअपीलसं/.Ita No.731/Rjt/2024 िनधा"रणवष"/ Assessment Year: (2023-24) (Hybrid Hearing)

12A registration are to be taxed at MMR. The Trust doing business is also to be taxed at MMR. In the case of AOP if the share of members is defined and none of the members are having taxable income this will be taxed at normal rates. The appellant has stated that none of the members of AOP has taxable