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

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