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

The appeal of the revenue is dismissed

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

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

THE DCIT, (EXEMPTION) CIRCLE-2,, AHMEDABAD vs. GYANGANGA EDUCATION SOCIETY,, RAJKOT-GUJARAT

In the result the appeals filed by the Revenue are hereby dismissed

Bench: Smt.Annapurna Gupta & T.R. Senthil Kumar

E R PER T.R. SENTHIL KUMAR, JUDICIAL MEMBER These are appeals filed by the Revenue against common order dated 27.10.2014 passed by the ld.CIT(A)-III, Rajkot relating to the Asst.Year 2010-11 & 2011-12. Since common issues are raised in both the appeals, for the sake of convenience, we dispose of them by this common order. 2. Brief facts

THE DCIT, (EXEMPTION) CIRCLE-2,, AHMEDABAD vs. GYANGANGA EDUCATION SOCIETY,, RAJKOT-GUJARAT

In the result the appeals filed by the Revenue are hereby dismissed

Bench: Smt.Annapurna Gupta & T.R. Senthil Kumar

E R PER T.R. SENTHIL KUMAR, JUDICIAL MEMBER These are appeals filed by the Revenue against common order dated 27.10.2014 passed by the ld.CIT(A)-III, Rajkot relating to the Asst.Year 2010-11 & 2011-12. Since common issues are raised in both the appeals, for the sake of convenience, we dispose of them by this common order. 2. Brief facts

M/S CHANDRAKANT H. KAKKAD,,RAJKOT-GUJARAT vs. THE INCOME TAX OFFICER, WARD-4(2),, RAJKOT-GUJARAT

In the result, this ground of the assessee’s appeal is allowed

1) of the Act. As observed in Salmond's Jurisprudence 12th Edition : "The rule that a precedent sub silentio is not authoritative goes back at least to 1661(m) when Counsel said, 'An hundred precedents subsilentio are not material'; and Twisden J agreed : precedents sub-silentio and without argument are of no moment'. This rule has ever since been followed

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

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

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.

property of the trust or institution for the benefit of any person referred to in sub section (3) if such use or application is by way of compliance with a mandatory term of the trust or a mandatory rule governing the institution.Sir, our trust is registered under Gujarat Public Trust Act on dt. 11/05/2017. However the Idol of God Sachhamata

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

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.

E R PER ANNAPURNA GUPTA, ACCOUNTANT MEMBER The present appeal has been filed by the Revenue against order passed by the Commissioner of Income Tax(A)-1, Rajkot (in short referred to as ld.CIT(A) under section 250(6)of the Income Tax Act, 1961 ("the Act" for short), dated 29.2.2016 pertaining to the Asst.Year 2012-13. 2. The solitary

SHRI LALJI KHIMJI PATEL,,BHUJ vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRASL CIRCLE-II,, RAJKOT-GUJARAT

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

Bench: Shri Rajpal Yadav, Hon’Ble & Shri Waseem Ahmed Hon’Ble

E R PER RAJPAL YADAV, JUDICIAL MEMBER: The ld.CIT(A) has decided four quantum appeals of the assessee against the assessment orders passed under section 143(3) r.w. Section 153A of the Income Tax Act, 1961 in the Asstt.Years 2001-02, 2005-06 to 2007-08 by separate orders on 27.11.2009. These orders have been challenged by the assessee

SHRI LALJI KHIMJI PATEL,,BHUJ vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRASL CIRCLE-II,, RAJKOT-GUJARAT

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

Bench: Shri Rajpal Yadav, Hon’Ble & Shri Waseem Ahmed Hon’Ble

E R PER RAJPAL YADAV, JUDICIAL MEMBER: The ld.CIT(A) has decided four quantum appeals of the assessee against the assessment orders passed under section 143(3) r.w. Section 153A of the Income Tax Act, 1961 in the Asstt.Years 2001-02, 2005-06 to 2007-08 by separate orders on 27.11.2009. These orders have been challenged by the assessee

SHRI LALJI KHIMJI PATEL,,BHUJ vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRASL CIRCLE-II,, RAJKOT-GUJARAT

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

Bench: Shri Rajpal Yadav, Hon’Ble & Shri Waseem Ahmed Hon’Ble

E R PER RAJPAL YADAV, JUDICIAL MEMBER: The ld.CIT(A) has decided four quantum appeals of the assessee against the assessment orders passed under section 143(3) r.w. Section 153A of the Income Tax Act, 1961 in the Asstt.Years 2001-02, 2005-06 to 2007-08 by separate orders on 27.11.2009. These orders have been challenged by the assessee

SHRI LALJI KHIMJI PATEL,,BHUJ vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRASL CIRCLE-II,, RAJKOT-GUJARAT

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

Bench: Shri Rajpal Yadav, Hon’Ble & Shri Waseem Ahmed Hon’Ble

E R PER RAJPAL YADAV, JUDICIAL MEMBER: The ld.CIT(A) has decided four quantum appeals of the assessee against the assessment orders passed under section 143(3) r.w. Section 153A of the Income Tax Act, 1961 in the Asstt.Years 2001-02, 2005-06 to 2007-08 by separate orders on 27.11.2009. These orders have been challenged by the assessee

SHRI LALJIBHAI KHIMJIBHAI PATEL,,BHUJ vs. THE INCOME TAX OFFICER, WARD-2,, BHUJ

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

Bench: Shri Rajpal Yadav, Hon’Ble & Shri Waseem Ahmed Hon’Ble

E R PER RAJPAL YADAV, JUDICIAL MEMBER: The ld.CIT(A) has decided four quantum appeals of the assessee against the assessment orders passed under section 143(3) r.w. Section 153A of the Income Tax Act, 1961 in the Asstt.Years 2001-02, 2005-06 to 2007-08 by separate orders on 27.11.2009. These orders have been challenged by the assessee

SHRI LALJIBHAI KHIMJIBHAI PATEL,,BHUJ vs. THE INCOME TAX OFFICER, WARD-2,, BHUJ

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

Bench: Shri Rajpal Yadav, Hon’Ble & Shri Waseem Ahmed Hon’Ble

E R PER RAJPAL YADAV, JUDICIAL MEMBER: The ld.CIT(A) has decided four quantum appeals of the assessee against the assessment orders passed under section 143(3) r.w. Section 153A of the Income Tax Act, 1961 in the Asstt.Years 2001-02, 2005-06 to 2007-08 by separate orders on 27.11.2009. These orders have been challenged by the assessee

SHRI LALJIBHAI KHIMJIBHAI PATEL,,BHUJ vs. THE INCOME TAX OFFICER, WARD-2,, BHUJ

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

Bench: Shri Rajpal Yadav, Hon’Ble & Shri Waseem Ahmed Hon’Ble

E R PER RAJPAL YADAV, JUDICIAL MEMBER: The ld.CIT(A) has decided four quantum appeals of the assessee against the assessment orders passed under section 143(3) r.w. Section 153A of the Income Tax Act, 1961 in the Asstt.Years 2001-02, 2005-06 to 2007-08 by separate orders on 27.11.2009. These orders have been challenged by the assessee

SHRI LALJIBHAI KHIMJIBHAI PATEL,,BHUJ vs. THE INCOME TAX OFFICER, WARD-2,, BHUJ

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

Bench: Shri Rajpal Yadav, Hon’Ble & Shri Waseem Ahmed Hon’Ble

E R PER RAJPAL YADAV, JUDICIAL MEMBER: The ld.CIT(A) has decided four quantum appeals of the assessee against the assessment orders passed under section 143(3) r.w. Section 153A of the Income Tax Act, 1961 in the Asstt.Years 2001-02, 2005-06 to 2007-08 by separate orders on 27.11.2009. These orders have been challenged by the assessee

ANILBHAI CHUNILAL BHAYANI,,OKHA vs. INCOME TAX OFFICER, WARD-1(4),, DWARKA

In the result, both appeals of the assessees are allowed

Bench: Shri Rajpal Yadav, Vice- & Shri Amarjit Singhआयकर अपील सं./ Ita.No.363/Rjt/2017 "नधा"रण वष"/ Asstt. Year: 2013-14 Anilbhai Chunilal Bhayani Ito, Ward-1(4) C/O. J.C. & Co., Dwarka. Vs Okha Port, Okha – 361 350. Pan : Abvpb 6284 D

E R PER RAJPAL YADAV, VICE-PRESIDENT: Above two appeals by the assesseees against the orders of the ld.CIT(A), Jamnagar of even dated 24.08.2017 for the assessment year 2013- 14. Since grounds in both the appeals are identical, except variation in quantum additions, therefore, for the sake of convenience, we dispose of both the appeals by this common order

ASHWINBHAI CHUNILAL BHAYANI,,OKHA vs. INCOME TAX OFFICER, WARD-1(4),, DWARKA

In the result, both appeals of the assessees are allowed

Bench: Shri Rajpal Yadav, Vice- & Shri Amarjit Singhआयकर अपील सं./ Ita.No.363/Rjt/2017 "नधा"रण वष"/ Asstt. Year: 2013-14 Anilbhai Chunilal Bhayani Ito, Ward-1(4) C/O. J.C. & Co., Dwarka. Vs Okha Port, Okha – 361 350. Pan : Abvpb 6284 D

E R PER RAJPAL YADAV, VICE-PRESIDENT: Above two appeals by the assesseees against the orders of the ld.CIT(A), Jamnagar of even dated 24.08.2017 for the assessment year 2013- 14. Since grounds in both the appeals are identical, except variation in quantum additions, therefore, for the sake of convenience, we dispose of both the appeals by this common order

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

Appeal is dismissed

Bench: Shri Waseem Ahmed& Ms. Madhumita Roy

property in India or control and management vested in India, are not satisfied in the present case. The commission expenses paid on export sales to a non-resident admittedly for services rendered outside India is not coming under the purview of Sec. 40(a)(ia) of the Act. It is relevant to mention that the ‘commission’ simpliciter is not fees

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

Appeal is dismissed

Bench: Shri Waseem Ahmed& Ms. Madhumita Roy

property in India or control and management vested in India, are not satisfied in the present case. The commission expenses paid on export sales to a non-resident admittedly for services rendered outside India is not coming under the purview of Sec. 40(a)(ia) of the Act. It is relevant to mention that the ‘commission’ simpliciter is not fees

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

Bench: Shri Waseem Ahmed& Ms. Madhumita Roy

property in India or control and management vested in India, are not satisfied in the present case. The commission expenses paid on export sales to a non-resident admittedly for services rendered outside India is not coming under the purview of Sec. 40(a)(ia) of the Act. It is relevant to mention that the ‘commission’ simpliciter is not fees