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62 results for “house property”+ Section 13(1)(d)clear

Sorted by relevance

Mumbai1,944Delhi1,424Bangalore623Chennai388Jaipur388Hyderabad247Ahmedabad235Pune176Chandigarh172Kolkata150Indore140Cochin122Raipur82SC68Visakhapatnam67Surat66Rajkot62Nagpur59Lucknow53Patna33Agra31Cuttack28Amritsar25Guwahati23Jodhpur15Varanasi11Allahabad10Dehradun7Panaji6A.K. SIKRI ROHINTON FALI NARIMAN4Ranchi4Jabalpur3T.S. THAKUR ROHINTON FALI NARIMAN1H.L. DATTU S.A. BOBDE1D.K. JAIN JAGDISH SINGH KHEHAR1

Key Topics

Section 143(3)35Addition to Income27Section 14720Disallowance18Section 142(1)12Section 12A11Section 14811Section 36(1)(iii)11Deduction11

ACIT, CIR-1(1), RAJKOT, RAJKOT vs. SHRI RAJKOT DISTRICT CO OPERATIVE BANK LTD, RAJKOT

The appeal of the revenue is dismissed

ITA 188/RJT/2024[2015-16]Status: DisposedITAT Rajkot05 Aug 2025AY 2015-16

Bench: Dr. Arjun Lal Saini. & Shri Dinesh Mohan Sinhaआयकरअपीलसं./Ita No.188/Rjt/2024 िनधा"रणवष"/ Assessment Year: (2015-16) (Hybrid Hearing) Assistant Commissioner Of Income- Vs. Rajkot District Co-Operative Bank Tax, Circle-1 (1), Rajkot Limited Room No.502, Aayakar Bhawan, Jilla Bankbhavan, Kasturba Road, Race Course Ring Road, Rajkot- Opp: Chaudhary High School, 360001 Rajkot 360001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaaar0564K (Appellant) (Respondent) Appellant By : Shri D. M. Rindani, Ld. Ar Respondent By : Shri Abhimanyu Singh Yadav, Ld.Sr.Dr : 09/06 /2025 Date Of Hearing Date Of Pronouncement : 05/08 /2025

For Appellant: Shri D. M. Rindani, Ld. ARFor Respondent: Shri Abhimanyu Singh Yadav, Ld.Sr.DR
Section 143(3)Section 36(1)Section 36(1)(viii)

13,650/- by making addition on account of excess claim of deduction u/s 36(1) (viii) of Rs. 75,15,201/-.The appellant is a Co-operative society engaged in the business of providing banking services. During the assessment proceedings, the A.O. noticed that the appellant had claimed deduction u/s 36(1) (viii) at Rs.2

Showing 1–20 of 62 · Page 1 of 4

Section 26310
Section 80G10
House Property9

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

In the result, appeal of the Revenue is dismissed

ITA 163/RJT/2016[2012-13]Status: DisposedITAT Rajkot22 Mar 2023AY 2012-13

Bench: Smt.Annapurna Gupta & Shri T.R. Senthil Kumarasstt.Year :2012-13 Dcit, Cir.1(1) M/S.Aryan Arcade P.Ltd. Rajkot. Vs C/O. Milestone Property Mg Basement Grant Central Mall Rajkot.

For Appellant: Shri Shramdeep Sinha, ld.CIT(DR)
Section 23Section 24Section 250(6)

d) Again reiterate the fact that, as discussed earlier in show cause and our contention, we submit that, there was introduction of capital in the form of OFCD to pay the OUTSTANDING LIABILITY OF THE CONSTRUCTION OF MALL BUILDING. To justify our claim we attached herewith the copy of the ledger account of J P Inf. P. Ltd. to whom

SHREE BAUA BHAVIK MANDAL NANI TUMBDI,KUTCH vs. CIT(EXEMPTION), AHMEDABAD

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

ITA 367/RJT/2023[NA]Status: DisposedITAT Rajkot21 Mar 2025

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकरअपीलसं./Ita No.367/Rjt/2023 Assessment Year: (Na) (Hybridhearing) Shree Baua Bhavik Mandal Vs. Cit(Exemption), Nani Tumbdi- Charitable Trust, Ahmedabad.

For Appellant: Shri Kalpesh Doshi, Ld. A.RFor Respondent: Shri Sanjay Punglia, Ld. CIT. DR
Section 12ASection 12A(1)(ac)Section 13(1)Section 13(1)(b)

D E R Per, Dr. A. L. Saini, AM Captioned appeal filed by the assessee, is directed against the order passed by the Learned Commissioner of Income Tax (Exemption), Ahmedabad, vide order dated 29.08.2023, wherein, the Learned Commissioner of Income Tax (Exemption), has rejected assessee’s application in form 10AB, u/s 12A(1)(ac)(iii) of the Income

THE ASSISTANT COMMR. OF INCOME TAX, GANDHIDHAM CIRCLE,, GANDHINAGAR vs. M/S KUTCH SALT & ALLIED INDUSTRIES LTD.,, GANDHIDHAM

In the result, cross objections filed by the assessee are allowed for statistical purposes

ITA 234/RJT/2016[2010-11]Status: DisposedITAT Rajkot17 Mar 2025AY 2010-11

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhait (Ss)A No.233& 234 & 235 & 236 /Rjt/2016 Assessment Year: (2009-10 To 2012-13) (Hybrid Hearing) Asstt. Commissioner Of Income Tax, Vs. M/S. Kutch Salt & Allied Gandhidham Circle, Industries Ltd., Gandhidham - Kutch Maitri Bhavan, Plot No.-18, Sector-8, Gandhidham - Kutch "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaact1769L (Appellant) (Respondent)

For Appellant: Shri K. C. Thacker, Ld. A.RFor Respondent: Shri Sanjay Punglia,Ld.CIT (DR)
Section 36(1)(iii)

d) Ground No.1 in revenue`s appeal in ITA No. 366/RJT/ 2017, for assessment year 2013–14 at Rs.1,13,85,927/-. 31. We note that issue under consideration is squarely covered by the decision of the Co-ordinate Bench, in assessee`s own group case, in ITA No.IT(SS)A No.135/Ahd/2016, Kandla Exports Corporation, order dated 28.02.2025. The arguments

THE ASSISTANT COMMR. OF INCOME TAX, GANDHIDHAM CIRCLE,, GANDHIDHAM-KUTCH vs. M/S KUTCH SALT & ALLIED INDUSTRIES LTD.,, GANDHIDHAM-KUTCH

In the result, cross objections filed by the assessee are allowed for statistical purposes

ITA 366/RJT/2017[2013-14]Status: DisposedITAT Rajkot17 Mar 2025AY 2013-14

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhait (Ss)A No.233& 234 & 235 & 236 /Rjt/2016 Assessment Year: (2009-10 To 2012-13) (Hybrid Hearing) Asstt. Commissioner Of Income Tax, Vs. M/S. Kutch Salt & Allied Gandhidham Circle, Industries Ltd., Gandhidham - Kutch Maitri Bhavan, Plot No.-18, Sector-8, Gandhidham - Kutch "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaact1769L (Appellant) (Respondent)

For Appellant: Shri K. C. Thacker, Ld. A.RFor Respondent: Shri Sanjay Punglia,Ld.CIT (DR)
Section 36(1)(iii)

d) Ground No.1 in revenue`s appeal in ITA No. 366/RJT/ 2017, for assessment year 2013–14 at Rs.1,13,85,927/-. 31. We note that issue under consideration is squarely covered by the decision of the Co-ordinate Bench, in assessee`s own group case, in ITA No.IT(SS)A No.135/Ahd/2016, Kandla Exports Corporation, order dated 28.02.2025. The arguments

THE ASSISTANT COMMR. OF INCOME TAX, GANDHIDHAM CIRCLE,, GANDHINAGAR vs. M/S KUTCH SALT & ALLIED INDUSTRIES LTD.,, GANDHIDHAM

In the result, cross objections filed by the assessee are allowed for statistical purposes

ITA 236/RJT/2016[2012-13]Status: DisposedITAT Rajkot17 Mar 2025AY 2012-13

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhait (Ss)A No.233& 234 & 235 & 236 /Rjt/2016 Assessment Year: (2009-10 To 2012-13) (Hybrid Hearing) Asstt. Commissioner Of Income Tax, Vs. M/S. Kutch Salt & Allied Gandhidham Circle, Industries Ltd., Gandhidham - Kutch Maitri Bhavan, Plot No.-18, Sector-8, Gandhidham - Kutch "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaact1769L (Appellant) (Respondent)

For Appellant: Shri K. C. Thacker, Ld. A.RFor Respondent: Shri Sanjay Punglia,Ld.CIT (DR)
Section 36(1)(iii)

d) Ground No.1 in revenue`s appeal in ITA No. 366/RJT/ 2017, for assessment year 2013–14 at Rs.1,13,85,927/-. 31. We note that issue under consideration is squarely covered by the decision of the Co-ordinate Bench, in assessee`s own group case, in ITA No.IT(SS)A No.135/Ahd/2016, Kandla Exports Corporation, order dated 28.02.2025. The arguments

THE ASSISTANT COMMR. OF INCOME TAX, GANDHIDHAM CIRCLE,, GANDHINAGAR vs. M/S KUTCH SALT & ALLIED INDUSTRIES LTD.,, GANDHIDHAM

In the result, cross objections filed by the assessee are allowed for statistical purposes

ITA 235/RJT/2016[2011-12]Status: DisposedITAT Rajkot17 Mar 2025AY 2011-12

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhait (Ss)A No.233& 234 & 235 & 236 /Rjt/2016 Assessment Year: (2009-10 To 2012-13) (Hybrid Hearing) Asstt. Commissioner Of Income Tax, Vs. M/S. Kutch Salt & Allied Gandhidham Circle, Industries Ltd., Gandhidham - Kutch Maitri Bhavan, Plot No.-18, Sector-8, Gandhidham - Kutch "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaact1769L (Appellant) (Respondent)

For Appellant: Shri K. C. Thacker, Ld. A.RFor Respondent: Shri Sanjay Punglia,Ld.CIT (DR)
Section 36(1)(iii)

d) Ground No.1 in revenue`s appeal in ITA No. 366/RJT/ 2017, for assessment year 2013–14 at Rs.1,13,85,927/-. 31. We note that issue under consideration is squarely covered by the decision of the Co-ordinate Bench, in assessee`s own group case, in ITA No.IT(SS)A No.135/Ahd/2016, Kandla Exports Corporation, order dated 28.02.2025. The arguments

THE ASSISTANT COMMR. OF INCOME TAX, GANDHIDHAM CIRCLE,, GANDHINAGAR vs. M/S KUTCH SALT & ALLIED INDUSTRIES LTD.,, GANDHIDHAM

In the result, cross objections filed by the assessee are allowed for statistical purposes

ITA 233/RJT/2016[2009-10]Status: DisposedITAT Rajkot17 Mar 2025AY 2009-10

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhait (Ss)A No.233& 234 & 235 & 236 /Rjt/2016 Assessment Year: (2009-10 To 2012-13) (Hybrid Hearing) Asstt. Commissioner Of Income Tax, Vs. M/S. Kutch Salt & Allied Gandhidham Circle, Industries Ltd., Gandhidham - Kutch Maitri Bhavan, Plot No.-18, Sector-8, Gandhidham - Kutch "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaact1769L (Appellant) (Respondent)

For Appellant: Shri K. C. Thacker, Ld. A.RFor Respondent: Shri Sanjay Punglia,Ld.CIT (DR)
Section 36(1)(iii)

d) Ground No.1 in revenue`s appeal in ITA No. 366/RJT/ 2017, for assessment year 2013–14 at Rs.1,13,85,927/-. 31. We note that issue under consideration is squarely covered by the decision of the Co-ordinate Bench, in assessee`s own group case, in ITA No.IT(SS)A No.135/Ahd/2016, Kandla Exports Corporation, order dated 28.02.2025. The arguments

THE DY. COMMR. OF INCOME TAX, CIR.-1(2), RAJKOT-GUJARAT vs. M/S DML EXIM PVT. LTD.,, RAJKOT-GUJARAT

Appeal is dismissed

ITA 27/RJT/2016[2012-13]Status: DisposedITAT Rajkot28 Jul 2020AY 2012-13

Bench: Shri Waseem Ahmed& Ms. Madhumita Roy

For Appellant: Shri M. N. Maurya, CIT DR
Section 73(1)

D E R PER MADHUMITA ROY, JUDICIAL MEMBER: In this bunch of appeals two appeals were filed by the Revenue against the orders dated 30.10.2015 & 14.05.2015 passed by passed by the Ld. CIT(A)-1, Rajkot for A.Ys. 2012-13 & 2011-12 respectively and the ITA Nos.27/RJT/2016& 360,315/Rjt/2015 A.Y.2011-12,2012-13 assessee has come up against the order dated

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

ITA 360/RJT/2015[2011-12]Status: DisposedITAT Rajkot28 Jul 2020AY 2011-12

Bench: Shri Waseem Ahmed& Ms. Madhumita Roy

For Appellant: Shri M. N. Maurya, CIT DR
Section 73(1)

D E R PER MADHUMITA ROY, JUDICIAL MEMBER: In this bunch of appeals two appeals were filed by the Revenue against the orders dated 30.10.2015 & 14.05.2015 passed by passed by the Ld. CIT(A)-1, Rajkot for A.Ys. 2012-13 & 2011-12 respectively and the ITA Nos.27/RJT/2016& 360,315/Rjt/2015 A.Y.2011-12,2012-13 assessee has come up against the order dated

M/S. D.M.L. EXIM PVT. LTD.,,RAJKOT-GUJARAT vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-5,, RAJKOT-GUJARAT

Appeal is dismissed

ITA 315/RJT/2015[2011-12]Status: DisposedITAT Rajkot28 Jul 2020AY 2011-12

Bench: Shri Waseem Ahmed& Ms. Madhumita Roy

For Appellant: Shri M. N. Maurya, CIT DR
Section 73(1)

D E R PER MADHUMITA ROY, JUDICIAL MEMBER: In this bunch of appeals two appeals were filed by the Revenue against the orders dated 30.10.2015 & 14.05.2015 passed by passed by the Ld. CIT(A)-1, Rajkot for A.Ys. 2012-13 & 2011-12 respectively and the ITA Nos.27/RJT/2016& 360,315/Rjt/2015 A.Y.2011-12,2012-13 assessee has come up against the order dated

ASSTT. COMMR. OF INCOME TAX, CEN. CIR-1,, RAJKOT vs. RAJESHKUMAR GOVINDBHAI PATEL,, RAJKOT

In the result both the appeals filed by the Revenue and the Cross Objections filed by the assessee are hereby dismissed

ITA 26/RJT/2021[2007-08]Status: DisposedITAT Rajkot12 Apr 2023AY 2007-08

Bench: Shri Waseem Ahmed (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

Section 132Section 142Section 143Section 153A

13 ACIT vs. Shri Rajeshkumat G. Patel unlawful. Further, opportunity of cross-examining the person/source from where the half-hearted data was obtained, was not given to the assessee. Such a conduct on the part of the AO is violative of the principles of natural justice. It was contended that the disclosure of Rs.39.60 crores was to cover

ASSTT. COMMR. OF INCOME TAX, CEN. CIR-1,, RAJKOT vs. RAJESHKUMAR GOVINDBHAI PATEL,, RAJKOT

In the result both the appeals filed by the Revenue and the Cross Objections filed by the assessee are hereby dismissed

ITA 25/RJT/2021[2006-07]Status: DisposedITAT Rajkot12 Apr 2023AY 2006-07

Bench: Shri Waseem Ahmed (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

Section 132Section 142Section 143Section 153A

13 ACIT vs. Shri Rajeshkumat G. Patel unlawful. Further, opportunity of cross-examining the person/source from where the half-hearted data was obtained, was not given to the assessee. Such a conduct on the part of the AO is violative of the principles of natural justice. It was contended that the disclosure of Rs.39.60 crores was to cover

KANDLA EXPORT CORPORATION,,GANDHIDHAM vs. THE DY. COMMR. OF INCOME TAX, CEN. CIR.-2(3),, AHMEDABAD

In the result, the summaries and concise ground No

ITA 155/RJT/2016[2012-13]Status: DisposedITAT Rajkot28 Feb 2025AY 2012-13

Bench: Dr. Arjun Lal Saini, Am.& Dinesh Mohan Sinha, Jm आयकरअपीलसं./It(Ss)A No.135/Ahd/2016 ("नधा"रणवष" / Assessment Year: (2011-12) (Hybrid Hearing) The Deputy Commissioner Of Vs. Kandla Exports Corporation Income – Tax, Central Circle – 2(3), Plot No. 18, Maitri Bhavan, 3Rd Floor, A – 305, Aayakar Bhavan, Sector – 8, Gandhidham, Ahmedabad – 370201 Kutch- 370201 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aacfk1906F (Assessee) (Respondent) आयकरअपीलसं./It(Ss)A No.136/Ahd/2016 ("नधा"रणवष" / Assessment Year: (2012-13) (Hybrid Hearing) The Deputy Commissioner Of Kandla Exports Corporation Vs Income – Tax, Central Circle – Plot No. 18, Maitri Bhavan, . 2(3), 3Rd Floor, A – 305, Aayakar Sector – 8, Gandhidham, Bhavan, Ahmedabad - 370201 Kutch- 370201 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aacfk1906F (Assessee) (Respondent)

D E R Per Bench: This is bunch of five appeals, consisting two appeals filed by the Revenue, Viz: in IT(SS) No.135/Ahd/2016, for assessment year 2011-12 and in IT(SS) No. 136/Ahd/2016, for assessment year 2012–13. The assessee filed an appeal in ITA No. 155/RJT/2016, for assessment year 2012-13, and also filed two cross objections

PRANAM ENTERPRISE,JUNAGADH vs. DCIT, CIRCLE-1(1), RAJKOT, RAJKOT

In the result, the appeal of the assessee is allowed

ITA 391/RJT/2024[2017-18]Status: DisposedITAT Rajkot06 Mar 2025AY 2017-18

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकरअपीलसं./Ita No.391/Rjt/2024 Assessment Year: (2017-18) (Hybrid Hearing) Pranam Enterprise Vs. The Dcit Office No.3, City Centre, Opp. Circle-1(1), Rajkot New Collector Office, Junagadh – 362001, Gujarat "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaffp7926H (Assessee) (Respondent) Assessee By Shri Mehul Ranpura, Ar Respondent By Shri Abhimanyu Singh Yadav, Sr.Dr Date Of Hearing 18/12/2024 Date Of Pronouncement 06/03/2025 आदेश / O R D E R Per Dr. A. L. Saini, Am:

Section 142(1)Section 143(2)Section 143(3)Section 270ASection 270A(1)Section 274Section 80I

housing projects in order to avail excess deduction of Section 80IB(10) of the Act.In itself, such a claim is a misrepresentation of facts which would have succeeded but for selection of case in scrutiny and detection thereof in assessment. The Ld. CIT(A) was of the view that misrepresentation has led to underreporting of income, therefore, ld.CIT(A), confirmed

ACIT, CIRCLE-1(1), RAJKOT, RAJKOT vs. GANDHI REALITY (INDIA) PRIVATE LIMITED, RAJKOT

In the result, the appeal of the Revenue is dismissed

ITA 110/RJT/2025[2018-19]Status: DisposedITAT Rajkot25 Aug 2025AY 2018-19

Bench: Dr. Arjun Lal Saini, Am. & Dinesh Mohan Sinha, Jm

For Appellant: Shri R. K. Doshi, Ld. ARFor Respondent: Shri Praveen Verma, Ld. CIT. (DR)
Section 142(1)Section 143(2)Section 143(3)Section 144BSection 230

D E R Per, Dr. Arjun Lal Saini, AM: By way of this appeal, the Revenue has challenged correctness of the order dated 27/12/2024, passed by the learned CIT(A), in the matter of assessment under section 143(3) r.w.s. 260 of the Income Tax Act 1961, for the assessment year 2018-19. 2.Grievances raised by the Revenue

SHRI BHAKTINAGAR CO-OPERATIVE HOUSING SOCIETY LTD.,RAJKOT vs. THE ITO 3 (1) (1), RAJKOT

In the result the appeal filed by the assessee (ITA No

ITA 200/RJT/2024[2014-15]Status: DisposedITAT Rajkot08 May 2025AY 2014-15

Bench: Dr. Arjun Lal Saini. & Dinesh Mohan Sinhaआयकरअपीलसं./Ita No.200/Rjt/2024 िनधा"रणवष"/ Assessment Year: (2014-15) (Hybrid Hearing) Shri Bhakti Nagar Co Operative Housing Vs. Income Tax Officer, Ward 3(1)(1) Society Ltd. (Bhaktinagar Circle, Meghani Rang Bhavan, Aaykar Bhawan, Race Course Rajkot) Rong Road, A D Vyas & Co, Charted Accounts, Kotecha Rajkot - 360001 Nagar Main Road, Opp Kotecha Girl’S School, Off Kalawad Road. Rajkot - 360001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaaas2363M (Appellant) (Respondent)

For Appellant: ShriGautam Acharya, Ld. ARFor Respondent: Shri Abhimanyu Singh Yadav, Ld. Sr. DR
Section 143(3)Section 263Section 271(1)(c)Section 80PSection 80P(2)(c)

13 /02 /2025 Date of Pronouncement : 08 /05 /2025 SHRI BHAKTINAGAR CO-OPERATIVE SOCIETY ITA NO. 200 & Co. 03/RJT/2024 (AY 2014-15) आदेश / O R D E R PER DINESH MOHAN SINHA JM; Captioned appeal filed by assessee and Cross Objection filed by the revenue, pertaining to same Assessment Year (AY) 2014-15, are directed against orders passed by Commissioner

SHRI SAJISAVAI MOXDHAM SEVA TRUST ,SAVARKUNDLA, DIST. AMRELI vs. THE CIT(EXEMPTION), AHMEDABAD, AHMEDABAD

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

ITA 848/RJT/2024[2024-25]Status: DisposedITAT Rajkot19 Aug 2025AY 2024-25

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं./Ita Nos. 848 & 849/Rjt/2024 Shri Sajisavai Moxdham Seva Vs. The Cit (Exemption), Trust-Amreli, Savarkundla, Ahmedabad Amreli "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Abbts9964K (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri D.M. Rindani, ARFor Respondent: Shri Praveen Verma, CIT-DR
Section 12ASection 12A(1)(ac)Section 80G(5)

properties in such guest houses for creating facilities as per the requirements of the time as per the existing and possible. 13. To make new idols of Sanatan Devi and to encourage the construction of new religious shrines. Shivalayas Organizing meditation temples and meditation yoga camps for seekers. 14. Organizing hygiene campaigns, delivering immunizations. injections, medicines etc. for health awareness

SHRI SAJISAVAI MOXDHAM SEVA TRUST ,SAVARKUNDLA, DIST. AMRELI vs. THE CIT(EXEMPTION), AHMEDABAD

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

ITA 849/RJT/2024[2024-25]Status: DisposedITAT Rajkot19 Aug 2025AY 2024-25

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं./Ita Nos. 848 & 849/Rjt/2024 Shri Sajisavai Moxdham Seva Vs. The Cit (Exemption), Trust-Amreli, Savarkundla, Ahmedabad Amreli "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Abbts9964K (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri D.M. Rindani, ARFor Respondent: Shri Praveen Verma, CIT-DR
Section 12ASection 12A(1)(ac)Section 80G(5)

properties in such guest houses for creating facilities as per the requirements of the time as per the existing and possible. 13. To make new idols of Sanatan Devi and to encourage the construction of new religious shrines. Shivalayas Organizing meditation temples and meditation yoga camps for seekers. 14. Organizing hygiene campaigns, delivering immunizations. injections, medicines etc. for health awareness

SHRI GIRISHKUMAR VACHHRAJ DHOLAKIA,,JUNAGADH vs. THE PR. COMMISSIONER OF INCOME TAX-1, RAJKOT-GUJARAT

In the result, both the appeals filed by the assessee(s) are dismissed

ITA 15/RJT/2021[2015-16]Status: HeardITAT Rajkot02 May 2023AY 2015-16

Bench: Shri Waseem Ahmed & Ms. Madhumita Royआयकर अपील सं./ Ita No. 14/Rjt/2021 Assessment Year : 2015-2016 Shri Jugalkishore Natwarlal Pr. Commissioner Of Dholakia, Vs Income-Tax, C/O. Chokshi Vachhraj Makanji & Pcit-1, Rajkot Co., Shishumangal Road, Gandhigram, Junagadh-362001 Pan : Abqpd 2710 D आयकर अपील सं./ Ita No. 15/Rjt/2021 Assessment Year : 2015-2016 Shri Girishkumar Vachhraj Pr. Commissioner Of Dholakia, Vs Income-Tax, C/O. Chokshi Vachhraj Makanji & Pcit-1, Rajkot Co., Shishumangal Road, Gandhigram, Junagadh-362001 Pan : Abupd 6245 P अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri Samir Jani, Ar Revenue By : Shri Vijay Kumar Jaiswal, Cit-Dr सुनवाई क" तारीख/Date Of Hearing : 01/05/2023 घोषणा क" तारीख /Date Of Pronouncement: 02/05/2023 आदेश/O R D E R Per Ms. Madhumita Roy:-

For Appellant: Shri Samir Jani, ARFor Respondent: Shri Vijay Kumar Jaiswal, CIT-DR
Section 10Section 142(1)Section 143(2)Section 14ASection 263Section 36(1)(iii)

D E R PER MS. MADHUMITA ROY, JUDICIAL MEMBER:- Both the appeals preferred by the different assessees are directed against the orders dated 18.02.2021 passed by the learned Pr. Commissioner of Income- tax, PCIT, Rajkot-1 (hereinafter referred to as the "PCIT"), whereby and whereunder the orders passed by the learned Assessing Officer, both dated 30.11.2017, have been quashed