THE ACIT, CIRCLE- 1,, RAJKOT-GUJARAT vs. SMT. MANISHABEN N. MASHRU,, RAJKOT-GUJARAT

In the result, appeal of the Revenue in ITA No

Bench: Shri Pramod Kumar & Shri Rajpal Yadavsr.No.

68 of the IT Act cannot be extended to noting in rough notebook which is not books of account as defined in section 2(12A

SHREE SANATAN ASHRAM CHARITABLE TRUST,,RAJKOT-GUJARAT vs. THE INCOME TAX OFFICER, WARD-2 (4),, AMRELI

In the result, the appeal of the assessee is allowed

Bench: Shri Mahavir Prasad & Shri Waseem Ahmedआयकर अपील सं./Ita No.178/Rjt/2016 ("नधा"रण वष"/Assessment Year : 2011-12) Shree Santan Ashram The I.T.O. बनाम/ Charitable Trust Ward-2(4) Vs. Shree Chamunda Temple Amreli Vankiya Bhod Khamba "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aajts 7402 B .. (अपीलाथ"/Appellant) (""यथ" / Respondent) अपीलाथ" ओर से/ Appellant By : None (Written Submission) ""यथ" क" ओर से/Respondent By: Shri Praveen Verma, Sr.Dr

section 12A(2) of the Act can be held as applicable retrospectively. If yes then the issue on hand is covered in favor of the assessee by such amendment as discussed Shree Santan Ashram Charitable Trust vs. ITO Asst.Year 2011-12 above. But such amendment was brought under the statute with effect from 1st October 2014 which implies that

LOTHADA-PIPLANA-PADAVALA INDUSTRIAL ASSOCIATION,RAJKOT vs. THE COMMISSIONER OF INCOME TAX (EXEMPTIONS), AHMEDABAD), AHMEDABAD

Bench: Dr. Arjun Lal Saini, Am. & Dinesh Mohan Sinha, Jm आयकरअपीलसं./Ita No.239&240/Rjt/2024 िनधा"रणवष" / Assessment Year: (2023-24) (Hybrid Hearing) Lothada-Piplana-Padavala Vs. The Commissioner Of Industrial Association, Shop No. Income Tax (Exemptions), 114, Silver Complex, Umiya Room No. 609, Floor-6, Industrial Area, Rajkot Kotda Aayakar Bhawan Sangani Road, Rajkot 360021 (Vejalpur), Nr: Sachin Tower, 100 Foot Road, Anandnagar-Prahladnagar Road, Ahmedabad "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaecl0666Q (Appellant) (Respondent)

section 12A(1)(ac)(iii) income-tax of the Act 1961. The notices was issued to the assessee on 30/09/2023 & 11/10/2023 sent throw ITBA portal to furnish certain details/documents. The assessee has neither filed any submission nor sought any adjournment in this case in the absence of requisite detail, a present case decided on the basis of material available

LOTHADA PIPLANA PADAVALA INDUSTRIAL ASSOCIATION,RAJKOT vs. THE COMMISSIONER OF INCOME TAX (EXEMPTIONS), AHMEDABAD, AHMEDABAD

Bench: Dr. Arjun Lal Saini, Am. & Dinesh Mohan Sinha, Jm आयकरअपीलसं./Ita No.239&240/Rjt/2024 िनधा"रणवष" / Assessment Year: (2023-24) (Hybrid Hearing) Lothada-Piplana-Padavala Vs. The Commissioner Of Industrial Association, Shop No. Income Tax (Exemptions), 114, Silver Complex, Umiya Room No. 609, Floor-6, Industrial Area, Rajkot Kotda Aayakar Bhawan Sangani Road, Rajkot 360021 (Vejalpur), Nr: Sachin Tower, 100 Foot Road, Anandnagar-Prahladnagar Road, Ahmedabad "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaecl0666Q (Appellant) (Respondent)

section 12A(1)(ac)(iii) income-tax of the Act 1961. The notices was issued to the assessee on 30/09/2023 & 11/10/2023 sent throw ITBA portal to furnish certain details/documents. The assessee has neither filed any submission nor sought any adjournment in this case in the absence of requisite detail, a present case decided on the basis of material available

SHRI RAMJI HAMIR VIRDA,GANDHIDHAM vs. THE DCIT, CENTRAL CIRCLE-1, RAJKOT

In the result, all these appeals filed by the different assessees, are allowed for statistical purposes

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinha(Hybrids Hearing) आयकरअपीलसं./Ita No.400/Rjt/2023 Assessment Year: (2021-22)

12A, Gandhidham. Therefore, I am not engaged in any business activities from the address/description mentioned in the seized documents, which also proves that I have not made any payment for rent/electricity charges Kind attention is also invited to the provision of Section 132(4A) and Section 292C of the Act creates deeming fiction on the assessee subjected

NARENDRAKUMAR BHANWERLAL NIMBAVAT HUF,GANDHIDHAM vs. DCIT, CC-1, RAJKOT, RAJKOT

In the result, all these appeals filed by the different assessees, are allowed for statistical purposes

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinha(Hybrids Hearing) आयकरअपीलसं./Ita No.400/Rjt/2023 Assessment Year: (2021-22)

12A, Gandhidham. Therefore, I am not engaged in any business activities from the address/description mentioned in the seized documents, which also proves that I have not made any payment for rent/electricity charges Kind attention is also invited to the provision of Section 132(4A) and Section 292C of the Act creates deeming fiction on the assessee subjected

OSWAL AGRICOMM PRIVATE LIMITED,GANDHIDHAM vs. DCIT, CC-1, RAJKOT, RAJKOT

In the result, all these appeals filed by the different assessees, are allowed for statistical purposes

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinha(Hybrids Hearing) आयकरअपीलसं./Ita No.400/Rjt/2023 Assessment Year: (2021-22)

12A, Gandhidham. Therefore, I am not engaged in any business activities from the address/description mentioned in the seized documents, which also proves that I have not made any payment for rent/electricity charges Kind attention is also invited to the provision of Section 132(4A) and Section 292C of the Act creates deeming fiction on the assessee subjected

PRIYANSI CORPORATION,DIST RAJKOT vs. DCIT, CC-1, RAJKOT, RAJKOT

12A, Gandhidham.\nTherefore, I am not engaged in any business activities from the address/description mentioned in the\nseized documents, which also proves that I have not made any payment for rent/electricity charges\nKind attention is also invited to the provision of Section 132(4A) and Section 292C of the Act creates\ndeeming fiction on the assessee subjected

CHAMPALAL COMPANY,GANDHIDHAM vs. DCIT, CC-1, RAJKOT, RAJKOT

In the result, all these appeals filed by the different assessees, are allowed for\nstatistical purposes

12A, Gandhidham.\nTherefore, I am not engaged in any business activities from the address/description mentioned in the\nseized documents, which also proves that I have not made any payment for rent/electricity charges\nKind attention is also invited to the provision of Section 132(4A) and Section 292C of the Act creates\ndeeming fiction on the assessee subjected

OSWAL PETROCHEM,GANDHIDHAM vs. DCIT, CC-1, RAJKOT, RAJKOT

In the result, all these appeals filed by the different assessees, are allowed for\nstatistical purposes

12A, Gandhidham.\nTherefore, I am not engaged in any business activities from the address/description mentioned in the\nseized documents, which also proves that I have not made any payment for rent/electricity charges\nKind attention is also invited to the provision of Section 132(4A) and Section 292C of the Act creates\ndeeming fiction on the assessee subjected

RISHABH STEEL SUPPLIER,GANDHIDHAM vs. DCIT, CC-1, RAJKOT, RAJKOT

In the result, all these appeals filed by the different assessees, are allowed for statistical purposes

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinha(Hybrids Hearing) आयकरअपीलसं./Ita No.400/Rjt/2023 Assessment Year: (2021-22)

12A, Gandhidham. Therefore, I am not engaged in any business activities from the address/description mentioned in the seized documents, which also proves that I have not made any payment for rent/electricity charges Kind attention is also invited to the provision of Section 132(4A) and Section 292C of the Act creates deeming fiction on the assessee subjected

MAHAVIR IMPEX,GANDHIDHAM vs. DCIT, CC-1, RAJKOT, RAJKOT

In the result, all these appeals filed by the different assessees, are allowed for statistical purposes

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinha(Hybrids Hearing) आयकरअपीलसं./Ita No.400/Rjt/2023 Assessment Year: (2021-22)

12A, Gandhidham. Therefore, I am not engaged in any business activities from the address/description mentioned in the seized documents, which also proves that I have not made any payment for rent/electricity charges Kind attention is also invited to the provision of Section 132(4A) and Section 292C of the Act creates deeming fiction on the assessee subjected

MURUBHAI HARDASBHAI VASARA,PORBANDAR vs. ITO WD 2 (4), PORBANDAR, PORBANDAR

In the result, the appeal of the assessee is partly allowed in above terms

Bench: Dr. Arjun Lal Sainiआयकर अपील सं./Ita No. 554/Rjt/2025 िनधा"रण वष" /Assessment Year: (2017-18) Murubhai Hardasbhai Vasara Income-Tax Officer, Ward-2(4), Porbandar-360550 17, Main Bazar, Village Rana बनाम /Vs. Kandorna, Ranavav, Porbandar- 360 550 "ायीलेखासं./जीआइआरसं./Pan/Gir No.: Adqpv 9119 C (Appellant) (Respondent)

68 respectively, despite the fact that assessee has Murubhai H. Vasara submitted sufficient documentary evidences to prove the genuineness of the cash deposit in the bank account. 3. The facts of the case which can be stated quite shortly are as follows: The assessee before me is an individual and filed the return of income, on 08.12.2017 electronically, by declaring

SHRI PRABHAS PATAN JAIN SWETAMBERMURTI PUJAK SANGH,VERAVAL, GUJARAT vs. ITO EXEMPTION WD 2, RAJKOT

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

68,61,494 by bringing the deemed income to tax separately.", "held": "The Tribunal noted that the assessee was not given an opportunity of being heard by the CIT(A) and that principles of natural justice were violated. The appeal was restored to the CIT(A) for de novo adjudication after providing an opportunity to be heard.", "result": "Allowed", "sections

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

68,271/- during the year towards Building Construction Fund, which amount has been utilised in same year for building construction (as reflected in audited Balance sheet filed) (Page 1-6 annexed herewith). Being on capital account and for capital asset and forming part of corpus of trust, such receipts have been held to be capital receipts not being income

DAWOODI BOHRA JAMAT VERAVAL,VERAVAL vs. THE COMMISSIONER OF INCOME TAX (EXEMPTIONS), RAJKOT

In the result, appeal filed by the assessee is allowed for the statistical purpose

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं./Ita No. 145/Rjt/2024 (Assessment Year: Na) (Hybrid Hearing) Dawoodi Bohra Jamat Veraval. Vs. Cit(Exemption), Mochi Bazar, At Mochi Bazar, Floor-6, Aayakar Bhavan Veraval-362265. (Vejalpur), Nr: Sachin Tower, 100Ft Road, Anandnagar- Prahladnagar Road, Ahmedabad – 380015

68 years of age and less educated and was completely unaware about the online systems of compliance and for which he relied upon the accountant who could not timely inform assessee and had left the job which has resulted into delay in filling appeal before us. Ld. AR of the assessee prayer to condoned the delay to filing the appeal