ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2(1), RAJKOT, RAJKOT vs. BHAWANI INDUSTRIES INDIA LLP, RAJKOT

In the result, summarised and concise ground No

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं./ Ita No. 247 To 250 & 260/Rjt/2024 "नधा"रण वष"/ Assessment Years: 2012-13, 2013-14, 2017-18 2018-19 & 2010-11 Bhawani Industries India Llp Assistant Commissioner Of बनाम/ Income-Tax, Cicle-2(1), Rajkot, C/1-B, 236/3 Gidc, Aji Industrial Room No.311, 3Rd Floor, Aaykar Estate, Rajkot-36 003 Vs. Bhawan, Race Course Ring Road, Rajkot-360 001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aacfb 8046 R (अपीलाथ"/Assessee) (""यथ"/Respondent) आयकर अपील सं/.Ita No.254 To 256/Rjt/2024 "नधा"रण वष"/ Assessment Years: 2010-11, 2012-13 & 2013-14 Bhawani Industries India Llp Assistant Commissioner Of Income- C/1-B, 236/3 Gidc, Aji बनाम/ Tax, Cicle-2(1), Rajkot, Room No.311, Industrial Estate, Rajkot-36 3Rd Floor, Aaykar Bhawan, Race Vs. 003 Course Ring Road, Rajkot-360 001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aacfb 8046 R (अपीलाथ"/Assessee) (""यथ"/Respondent) "नधा"रती क" ओर से/Assessee By : Shri Mehul Ranpura, Ld.Ar राज"व क" ओर से/Revenue By : Shri Sanjay Punglia, Ld. Cit-Dr & Shri Abhimanyu Singh Yadav, Sr-Dr

80G or section 80GGA or section 80HH or section 80HHA or section 80HHB or section 80HHC or section 80HHD or section 801 or section 801A or section 80J or section 80JJ are allowable in case of the partner also. Which prior to 01.04.1993 were not allowable. Further two new sections has been inserted into the Act. i.e. section

THE ITO, WARD-4,, MORBI vs. M/S RAIYANI COTTON INDUSTRIES,, MORBI

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

Bench: Shri Pradip Kumar Kedia & Ms. Madhumita Royआयकर अपील सं./I.T.A No. 129/Rjt/2016 ("नधा"रण वष" / Assessment Years: 2011-12)

5(4), Morbi, under section 143(3) of the Income Tax Act, 1961 (hereinafter referred as to “the Act”) for the Assessment Year (A.Y.) 2011-12 with the following grounds:- “1. On the facts and circumstances of the case and in law, the Ld. CIT(A) has erred in deleting the addition made

CHINTAN DWARKADAS CHOTAI,JUNAGADH vs. DCIT/ACIT CIR 1(1), RKT, RAJKOT

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

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

disallowance of deduction claimed as donation political parties of Rs.1,12,482/-. 5. That the assessee filed an appeal against the order of the AO dated 08.08.2025 alonwith an application for condonation of delay, before the Ld.CIT(A). that the Ld.CIT(A) dismissed the appeal of the assessee, observing as follows: “3. The appellant is a salaried individual, earning more

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

disallowed 15% of Rs.93,22,874/- which comes to Rs.13,98,431/- and added this amount to the total income of the appellant as AOP by order dated 24.03.2025. 5. That the assessee filed the appeals against the assessment order before the Ld.CIT(A). That the Ld.CIT(A) has dismissed the appeals of the assessee with following observation

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

disallowed 15% of Rs.93,22,874/- which comes to Rs.13,98,431/- and added this amount to the total income of the appellant as AOP by order dated 24.03.2025. 5. That the assessee filed the appeals against the assessment order before the Ld.CIT(A). That the Ld.CIT(A) has dismissed the appeals of the assessee with following observation

HARESHKUMAR L. UDESHI,,RAJKOT-GUJARAT vs. THE INCOME TAX OFFICER, WARD-4(4),, RAJKOT-GUJARAT

In the result, the appeal of the assessee is partly allowed

Bench: Shri Waseem Ahmed & Ms. Madhumita Royआयकर अपील सं./Ita No.95/Rjt/2014 "नधा"रण वष"/Asstt. Year: 2008-2009

5. Taking into consideration legal, statutory, factual and administrative aspects no disallowance 7 additions ought to have been confirmed as stated above in respect of grounds mention that Sr. No. 1 to 4. The same needs cancellation. 6. The Ld. CIT(A) erred in law as well as on facts in not allowing deduction claimed at U/s. 80G. The same

SHRI GIRISHKUMAR VACHHRAJ DHOLAKIA,,AHMEDABAD vs. THE COMMISSIONER OF INCOME TAX-3, RAJKOT-GUJARAT

In the result, both the appeals of the assessee are allowed for the 12

Bench: Shri Rajpal Yadav & Shri Waseem Ahmed

Sections 80G, 264, 263 or Orders under Rule 86 of Second Schedule and under other allied direct taxes.” 2. You are requested to ensure strict compliance of the above by all the officers concerned.” From the above, it is clear that the ld CIT has passed the order u/s 263 of the Act after a considerable delay of 15 months

SHREE MALIYA KADVA PATEL SEVA SAMAJ,,JUNAGADH vs. THE INCOME TAX OFFICER, WARD-1(3),, VERAVAL

Appeal of the assessee is dismissed in above terms

80G(5) for deductibility of donations from gross total income, which provides one of the conditions in clause (iii) thereof that ‘the institution or fund is not expressed to be for the benefit of a particular religious community or caste’ (emphasis supplied). The word ‘expressed’ means a declaration or expression in writing or orally; so long as trustees have

GOPAL SNACKS PVT LTD ,RAJKOT vs. ASST. COMMISSIONER OF INCOME TAX, CIRCLE-1(1), RAJKOT

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं /.Ita Nos. 498 & 499/Rjt/2025 "नधा"रणवष"/ Assessment Years: 2015-16 & 2020-21 बनाम Gopal Snacks Pvt. Ltd. Asst. Commissioner Of Plot No.2322-2324, Gidc Metoda, Income Tax Vs. Lodhika, Rajkot, Gujarat-360021 Circle-1(1), Rajkot Pan : Aadcg6113A (अपीलाथ"/Appellant) : (""यथ"/Respondent) "नधा"रती क" ओर से/Assessee By : Shri Prakash Jhunjhunwala & Shri K. K. Maloo, Ars. राज"व क" ओर से/Revenue By : Shri Shramdeep Sinha, Cit.Dr & Shri Abhimanyu Singh, Sr. Dr सुनवाई क" तार"ख /Date Of Hearing : 19/11/2025 घोषणा क" तार"ख /Date Of Pronouncement : 08/12/2025

section 250 of the Income Tax Act, 1961 (hereinafter referred to as “the Act”) by National Faceless Appeal Centre (NFAC), Delhi / Commissioner of Income-tax (Appeals), dated 18.06.2025 & 17.06.2025, which in turn arise out of separate orders passed by the Assessing Officer u/s 147 r.w.s. ITA Nos. 498 & 499/Rjt/2025 Gopal Snacks Pvt. Ltd. vs. ACIT 2 144B

GOPAL SNACKS PVT LTD ,RAJKOT vs. ASST. COMMISSIONER OF INCOME TAX, CIRCLE-1(1), RAJKOT

5 ready to eat packaged namkeen food operated through\ndealer's network. Therefore, they could not be change their price and quantity\nfrequently to match with raw materials prices. The advance tax calculated at\nassumption basis turned worn and refund of substantial amount was claimed.\nThe reply filed by the assessee on this issue is acceptable; hence, no adverse\ninference