SHREE SAURASTRA KA;AKENDRA CO-OP. HOUSING SOCIETY LTD.,RAJKOT vs. THE ADIT (CPC), BANGALORE, BANGALORE

In the result, the appeal of the assessee is allowed

Bench: Smt. Annapurna Gupta& Shri Siddhartha Nautiyal

disallowed by CPC under Section 143(1) of the Act. In response to the adjustment made by CPC u/s 143(1), the assessee filed three separate rectification applications, which were all rejected by the CPC. Accordingly, the assessee filed appeal against the order passed by CPC under Section 154

THE DY. COMMR. OF INCOME TAX, CIRCLE-3(1),, RAJKOT-GUJARAT vs. M/S SAURASHTRA GRAMIN BANK,, RAJKOT-GUJARAT

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

Bench: Shri Waseem Ahmed & Ms. Madhumita Royअपील सं./Ita No.376/Rjt/2016 िनधा"रण वष"/Asstt. Year: 2012-2013 D.C.I.T., M/S. Saurashtra Gramin Bank, Circle-3(1), Vs. Gopalnaga, Opp. Andh Mahila Rajkot. Vikas Gruh, Rajkot.

154 and the earlier judgments of the Delhi High Court in Cheminvest v. CIT [2015] 378 ITR 33/234 Taxman 761/61 taxmann.com 118 and CIT v. Holcim (P.) Ltd. [2015] 57 taxmann.com 28 (Delhi).” 20.3 In view of the above we are of the view that no further disallowances required to be made under section

MEDI SEVA SAHAKARI MANDALI LTD.,MEDI, DIST. AMRELI vs. THE ADIT (CPC), BANGALORE, BANGALORE

In the result, appeal of the assessee is allowed

disallowing deduction of Rs. 5,52,154/- claimed by the Appellant under various sub-sections of Sec. 80P of the Act as per return

M/S RUDRAKSH DETERGENT & CHEMICAL PVT. LTD.,,GANDHIDHAM vs. THE ASSISTANT COMMR. INCOME TAX, GANDHIDHAM CIRCLE,, GANDHIDHAM

In the result appeal of the assessee is dismissed

154 of the Act, has raised the issue in the appeal filed against the order passed under section 250 of the Act, in the appeal filed before the ITAT inadvertently. As such the assessee realized its mistake after passing the order of the ITAT dated 28th of May 2015 where it was held that the ground relating to the disallowance

SHRI DIPTEN AHINDRA BHOWMICK,GANDHIDHAM-KUTCH vs. THE ITO, WARD-1, GANDHIDHAM-KUTCH

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

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

disallowance of payment made of Rs. A.Y. 2016-17 2 7,54,7000/- u/s 40A(3) of the Income Tax Act, 1961. The appellant prays that the same may kindly be heard and allowed. 3) That the order passed by the Ld. CIT u/s.250 of the I.T. Act, 1961 was arbitrary, bad in law and unjust. 4) That the assessee

M/S. SURENDRANAGAR DISTRICT CO-OP. MILK PRODUCERS UNION LTD. ,SURENDRANAGAR vs. THE DCIT, SURENDRANAGR CIRCLE,, SURENDRANAGAR

Appeal of the assessee is dismissed

Bench: Shri Rajpal Yadav & Shri Waseem Ahmedआयकर अपील सं./I.T.A. No.262-263/Rjt/2018 ("नधा"रण वष" / Assessment Years: 2012-13 & 2013-14) बनाम/ M/S.Surendranagar District D.C.I.T, Co-Op. Milk Producers Surendranagar Circle, Vs. Union Ltd. Surendranagar. Wadhwan City, Surendranagar "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaaas8375B (अपीलाथ" /Appellant) .. (""यथ" / Respondent) अपीलाथ" ओर से / Appellant By : Shri Kalpesh Doshi, A.R ""यथ" क" ओर से/Respondent By : Shri Jitender Kumar, Dr सुनवाई क" तार"ख / Date Of Hearing 17/09/2019 घोषणा क" तार"ख /Date Of Pronouncement 20/09/2019 आदेश / O R D E R Per Waseem Ahmed: The Captioned Appeals Have Been Filed At The Instance Of The Assessee Against The Separate Orders Of The Learned Commissioner Of Income Tax (Appeals)-7, Ahmedabad [Ld. Cit(A) In Short] Of Even Dated 12/01/2018, Arising In The Matter Of Assessment Order Passed Under 143(3) Of The Income Tax Act, 1961 (Hereinafter Referred To As "The Act") Dated 26/03/2015 Relevant To Assessment Years (A.Ys) 20012-13 & 2013-14. Ita Nos.262-263/Rjt/2018 A.Y.S 2012-13 To 2013-14 First, We Take Up Ita No. 262/Rjt/2018 For A.Y. 2013-14

section 36(1 )(va) of the I. T. Act, 1961. 3. That, the learned CIT(A) has wrongly confirmed the disallowance of expenses amounting to Rs. 6,13,744/- u/s. 40A(3) of the I.T. Act, 1961. 4. That, Learned CIT(A) has wrongly confirmed the disallowance amounting to Rs.40,000/- u/s.40

THE ITO, WARD-2(2),, JAMNAGAR vs. SMT. SHITALBEN SAURABH VORA,, JAMNAGAR

Appeal of the assessee is dismissed

Bench: Shri Rajpal Yadav & Shri Waseem Ahmedआयकर अपील सं./I.T.A. No.262-263/Rjt/2018 ("नधा"रण वष" / Assessment Years: 2012-13 & 2013-14) बनाम/ M/S.Surendranagar District D.C.I.T, Co-Op. Milk Producers Surendranagar Circle, Vs. Union Ltd. Surendranagar. Wadhwan City, Surendranagar "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaaas8375B (अपीलाथ" /Appellant) .. (""यथ" / Respondent) अपीलाथ" ओर से / Appellant By : Shri Kalpesh Doshi, A.R ""यथ" क" ओर से/Respondent By : Shri Jitender Kumar, Dr सुनवाई क" तार"ख / Date Of Hearing 17/09/2019 घोषणा क" तार"ख /Date Of Pronouncement 20/09/2019 आदेश / O R D E R Per Waseem Ahmed: The Captioned Appeals Have Been Filed At The Instance Of The Assessee Against The Separate Orders Of The Learned Commissioner Of Income Tax (Appeals)-7, Ahmedabad [Ld. Cit(A) In Short] Of Even Dated 12/01/2018, Arising In The Matter Of Assessment Order Passed Under 143(3) Of The Income Tax Act, 1961 (Hereinafter Referred To As "The Act") Dated 26/03/2015 Relevant To Assessment Years (A.Ys) 20012-13 & 2013-14. Ita Nos.262-263/Rjt/2018 A.Y.S 2012-13 To 2013-14 First, We Take Up Ita No. 262/Rjt/2018 For A.Y. 2013-14

section 36(1 )(va) of the I. T. Act, 1961. 3. That, the learned CIT(A) has wrongly confirmed the disallowance of expenses amounting to Rs. 6,13,744/- u/s. 40A(3) of the I.T. Act, 1961. 4. That, Learned CIT(A) has wrongly confirmed the disallowance amounting to Rs.40,000/- u/s.40

O P MARINE SERVICES PRIVATE LIMITED,GANDHIDHAM-KUTCH vs. THE ITO, WARD-2, GANDHIDHAM-KUTCH, GANDHIDHAM-KUTCH

In the result, appeal filed by the assessee is dismissed

Bench: Ms. Suchitra Kamble & Shri Waseem Ahmedassessment Year: 2018-19

disallowing a sum of Rs.11,07,179/- u/s.36(1)(va) of the Act on account of delayed payments by Employee’s Contributions of PF/ESIC” 3. The assessee company furnished its return of income under Section 139 of the Act, 1961 on 29.09.2018. The Assessing Officer observed that the company in certain cases had not paid Employee’s contribution towards

M/S. DEENDAYAL PORT TRUST (ERSTWHILE KANDLA TRUST PORT),,GANDHIDHAM vs. THE ADDL. COMMISSIONER OF INCOME TAX (EXEMPTIONS), GANDHIDHAM RANGE,, GANDHIDHAM

In the result, the appeal of the assessee is dismissed as withdrawn

Bench: Shri Waseem Ahmed & Shri Siddhartha Nautiyal

disallowing the entire brought forward losses of AY 2005-06 while determining the income for AY 2006-07 without disturbing the assessed loss of AY 2005-06. 5. In any case, the CIT(A) erred in upholding the order of the Assessing Officer under section 154

PANKAJ CHIMANLAL LODHIYA,RAJKOT vs. THE ACIT, CENTRAL CIRCLE-2, RAJKOT, RAJKOT

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

section 250 of the Income Tax Act, 1961 (“the Act" for short), which in turn arise out of separate penalty orders, passed by the Assessing Officer u/s 271(1)(c) and 271AAB(1)(c) of the Act. The assessee's appeals in ITA Nos.76 to 80/RJT/2022, relates to penalty u/s 271(1)(c) of the Act and appeal

PANKAJKUMAR CHIMANLAL LODHIYA,RAJKOT vs. THE ACIT, CENTRAL CIRCLE-2, RAJKOT, RAJKOT

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं/.Ita No.76 To 80/Rjt/2022 निर्धारणवर्ष /Assessment Year: 2008-09 To 2012-13 & आयकर अपीलसं/.Ita No. 81/Rjt/2022 निर्धारणवर्ष /Assessment Year: 2014-15 Shri Pankaj Chimanlal Lodhiya 3Rd Floor, Parth, Diwanpara Main Road, Rajkot-3600 001 Pan: Aampl 3903 F (अपीलार्थी/Assessee) बनाम Vs. Assistant Commissioner Of Income-Tax, Central Circle-2 Rajkot, 2Nd Floor, Amruta Estate, M.G. Rad, Rajkot-360 001 (प्रत्यर्थी/Respondent) निर्धारिती की ओर से/Assessee By : Shri Mehul Ranpura, Ar राजस्व की ओर से/Revenue By : Shri Sanjay Punglia, Cit-Dr सुनवाई की तारीख/Date Of Hearing घोषणा की तारीख/Date Of Pronouncement : 05/03/2025 : 30/04/2025 Order Per Bench, Captioned Six Appeals Filed By The Assessee, Pertaining To The Assessment Years (Ays) 2008-09 To 2012-13 & Ay 2014-15, Are Directed Against The Separate Orders Passed By The Learned Commissioner Of Income Tax (Appeals), (“Ld.Cit(A)” For Short) Under Section 250 Of The Income Tax Act, 1961 (“The Act" For Short), Which In Turn Arise Out Of Separate Penalty Orders, Passed By The Assessing Officer U/S 271(1)(C) & 271Aab(1)(C) Of The Act.

section 250 of the Income Tax Act, 1961 (“the Act" for short), which in turn arise out of separate penalty orders, passed by the Assessing Officer u/s 271(1)(c) and 271AAB(1)(c) of the Act. ITA No.76 to 81/RJT/2022 (AY 8-09 to 12-13 & 14-15) Pankaj C Lodhiya 2. The assessee's appeals in ITA Nos.76

PANKAJKUMAR CHIMANLAL LODHIYA,RAJKOT vs. THE ACTIT, CENTRAL CIRCLE-2, RAJKOT, RAJKOT

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं/.Ita No.76 To 80/Rjt/2022 निर्धारणवर्ष /Assessment Year: 2008-09 To 2012-13 & आयकर अपीलसं/.Ita No. 81/Rjt/2022 निर्धारणवर्ष /Assessment Year: 2014-15 Shri Pankaj Chimanlal Lodhiya 3Rd Floor, Parth, Diwanpara Main Road, Rajkot-3600 001 Pan: Aampl 3903 F (अपीलार्थी/Assessee) निर्धारिती की ओर से/Assessee By : Shri Mehul Ranpura, Ar राजस्व की ओर से/Revenue By : Shri Sanjay Punglia, Cit-Dr सुनवाई की तारीख/Date Of Hearing : 05/03/2025 घोषणा की तारीख/Date Of Pronouncement : 30/04/2025 Order Per Bench, Captioned Six Appeals Filed By The Assessee, Pertaining To The Assessment Years (Ays) 2008-09 To 2012-13 & Ay 2014-15, Are Directed Against The Separate Orders Passed By The Learned Commissioner Of Income Tax (Appeals), (“Ld.Cit(A)” For Short) Under Section 250 Of The Income Tax Act, 1961 (“The Act" For Short), Which In Turn Arise Out Of Separate Penalty Orders, Passed By The Assessing Officer U/S 271(1)(C) & 271Aab(1)(C) Of The Act.

section 250 of the Income Tax Act, 1961 (“the Act" for short), which in turn arise out of separate penalty orders, passed by the Assessing Officer u/s 271(1)(c) and 271AAB(1)(c) of the Act. ITA No.76 to 81/RJT/2022 (AY 8-09 to 12-13 & 14-15) Pankaj C Lodhiya 2. The assessee's appeals in ITA Nos.76

PANKAJKUMAR CHIMANLAL LODHIYA,RAKJOT vs. THE ACIT, CENTRAL CIRCLE-2, RAJKOT, RAJKOT

154 was carried out, vide order dated\n28.02.2018 wherein addition of Rs.589,63,46,541/-, made on account of\nunexplained credit entries in unallocated gold/silver account of STCSH is\nreduced to Rs.9,01,43,236/-, as there was error in considering gold and silver\nrate and mistake in calculation thereof. Accordingly total income revised at\nRs.61

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”).

section 154 of the Income Tax Act, 1961 (in short “the Act”). 2. Grounds of appeal raised by the assessee are as followed: ITA No.299/RJT/2024 A.Y. 2020-21 Dhirajbhai Govindlal Patel v. ITO 1) The Learned Commissioner of Income – tax (Appeals), NFAC, Delhi erred in confirming action of CPC in making addition of Rs. 68,02,077/- by disallowing

SHRI SHANTILAL MALTIPORT INFRASTRUCTURE PVT. LTD.,,JAMNAGAR. vs. THE ASST. COMMR. OF INCOME TAX & THE ITO-TDS-CIRCLE-1,, JAMNAGAR

In the result, ITA No.275/Rjt/2018 is allowed for statistical purposes whereas

Bench: Shri Waseem Ahmed & Shri Madhumita Roy)

154 of the Act has been filed by the appellant. The appellant has filed the appeal against the order u/s. 143(3)which is in no way related to disallowance of claim of credit of surcharge and education cess against the tax calculated on regular income of the appellant. In view of these facts, it is held that no appeal

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)

disallowance of accumulation under section 11(2) of the act as there was a genuine error in filing Form 10 and full claim of accumulation under section 11(2) of Rs. 15,00,0 00 shall be allowed to the assessee. 4. The assessee filed an appeal against the order dated 24-11-2019 on application u/s. 154

VIJAYA METTALICA INCORPORATED,RAJKOT vs. THE ADIT, CPC, BANGALOREQ, BANGALORE

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

section 154 of the Income Tax Act, 1961; in short “the Act”. I.T.A No. 115/Rjt/2021 A.Y. 2019-20 Page No. 2 Vijaya Mettalica Incorporated 2. The assessee has taken the following grounds of appeal:- “1 The learned CIT(Appeals) have erred in confirming the disallowance

ROGI KALYAN SAMITI CHITAL,CHITAL AMRELI vs. ITO EXEMPTION WARD-2 RAJKOT, RAJKOT

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

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं./Ita No.328/Rjt/2023 Assessment Year: (2013-14) (Hybrid Hearing) Rogi Kalyan Samiti Chital, Income Tax Officer C. H. C. Chital, Chital District, Vs. (Exemption), Ward – 2, Rajkot Amreli-365 601 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aactr 0652 F (Appellant) (Respondent)

154 of the I.T. Act, 1961. 2. The Learned CIT(A) has wrongly confirmed disallowance of deduction amounting to Rs.3,99,140/-. 3. That, the Ld. CIT(A) has wrongly confirmed levy of interest u/s 234A, 234B, 234C and 234D of the I.T. Act, 1961. ITA.328/RJT/2023/AY.2013-14 Rogi Kalyan Samiti Chital 4. That, the finding