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
ITA 612/RJT/2025[2016-17]Status: DisposedITAT Rajkot10 Mar 2026AY 2016-17
Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinha
For Appellant: Shri Kalpesh Doshi, Ld. ARFor Respondent: Shri Abhimanyu Singh Yadav, Ld. Sr. DR
Section 10Section 10(23)(iiia)Section 11Section 139Section 142(1)Section 145(3)Section 147Section 148Section 148ASection 149(1)(b)
2. The order u/s 148A(d) of the Act and the notice u/s 148 of the Act dated
07/04/2023 has een issued/passed by ITO Exemption Ward - 1, Rajkot (referred to as "JAO" hereinafter for short). The order u/s 148A(d) of the Act is enclosed at page no. 65-69 and the notice u/s 148 of the Act is enclosed