DCIT, CIRCLE-2(2), SURAT vs. THE SURAT DISTRICT CO-OP. BANK LIMITED, SURAT

In the result, ground No.6 raised by the assessee, is allowed for statistical purposes

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.590/Srt/2019 Assessment Year: (2011-12) (Physical Hearing) The Surat District Co.Op. Bank Ltd., Vs. The Acit, Circle-2(2), Shri Pramodbhai Desai Sahakar Bhavan, Surat. J. P. Road, Athwa Gate, Surat – 395001. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaaat2985Q (Assessee) (Respondent) आयकर अपील सं./Ita No.4/Srt/2020 Assessment Year: (2011-12) The Dcit, Circle-2(2), Vs. The Surat District Co.Op. Bank Ltd., Surat. Shri Pramodbhai Desai Sahakar Bhavan, J. P. Road, Athwa Gate, Surat – 395001. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaaat2985Q (Assessee) (Respondent)

Section 37(1) of the Act is allowable. The expenditure made from the Fund does not change its nomenclature. It is an expense. If the actual expenditure made by the assessee is not allowable than there is certainly double taxation in the hands of the assessee. It is the statutory requirement under the Provident Fund Rules notified by the Central

SANTOSH SINGH HUKAM SINGH KARNAWAT,SURAT vs. ITO, WARD 2(3)(8), SURAT

In the result, the appeal filed by the assessee is allowed

Bench: Shri Siddhartha Nautiyal & Shri Bijayananda Pruseth

5– "Additions in his income were made, as already observed, on estimate basis and that by itself does not lead to the conclusion that the assessee either concealed the particulars of his income or furnished inaccurate particulars of such income. There has to be a positive act of concealment on his part and the onus to prove this

MICRO INKS PVT. LTD., ( FORMERLY KNOWN AS MICRO INKS LTD.),VAPI vs. THE INCOME TAX OFFICER, ( INTL. TAXN.), SURAT

In the result, appeal of the assessee is allowed

Bench: Shri Sandeep Gosain, Hon'Ble & Shri O.P.Meena, Hon'Bleआ.अ.सं./I.T.A No.2375/Ahd/2014 "नधा"रण वष"/Assessment Year: 2012-13 The Income Tax Officer, V Micro Inks Limited, (International Taxation), Surat. S. Bilakhia House, Muktanand Marg, Chala, Vapi – 396 191. [Pan: Aaach 7063 F] अपीलाथ" / Appellant ""यथ"/Respondent आ.अ.सं./I.T.A No.2707/Ahd/2014 "नधा"रण वष"/Assessment Year: 2012-13 Micro Inks Limited, V The Income Tax Officer, Bilakhia House, Muktanand S. (International Taxation), Marg, Chala, Vapi – 396 191. Surat. [Pan: Aaach 7063 F] अपीलाथ" / Appellant ""यथ"/Respondent "नधा"रतीक"ओरसे /Assessee By Shri Gopala Krishnan – Ca राज"वक"ओरसे /Revenue By Mrs. Anupam Singla – Sr.Dr सुनवाईकीतारीख/ Date Of Hearing: 06.02.2020 उ"घोषणाक"तार"ख/Pronouncement On: 14.02.2020

TDS on the aforesaid payments on the basis of the benefit of exception clause provided in Section 9(l)(v)(b) of the Act. The Learned Assessing Officer held that the interest payments constitute an accrual of income in India U/s. 5(2) of the Act as far as the nonresident banks are concerned. Accordingly he held that withholding

THE ITO, (INTERNATIONAL TAXATION),, SURAT vs. MICRO INKS LIMITED,, VAPI

In the result, appeal of the assessee is allowed

Bench: Shri Sandeep Gosain, Hon'Ble & Shri O.P.Meena, Hon'Bleआ.अ.सं./I.T.A No.2375/Ahd/2014 "नधा"रण वष"/Assessment Year: 2012-13 The Income Tax Officer, V Micro Inks Limited, (International Taxation), Surat. S. Bilakhia House, Muktanand Marg, Chala, Vapi – 396 191. [Pan: Aaach 7063 F] अपीलाथ" / Appellant ""यथ"/Respondent आ.अ.सं./I.T.A No.2707/Ahd/2014 "नधा"रण वष"/Assessment Year: 2012-13 Micro Inks Limited, V The Income Tax Officer, Bilakhia House, Muktanand S. (International Taxation), Marg, Chala, Vapi – 396 191. Surat. [Pan: Aaach 7063 F] अपीलाथ" / Appellant ""यथ"/Respondent "नधा"रतीक"ओरसे /Assessee By Shri Gopala Krishnan – Ca राज"वक"ओरसे /Revenue By Mrs. Anupam Singla – Sr.Dr सुनवाईकीतारीख/ Date Of Hearing: 06.02.2020 उ"घोषणाक"तार"ख/Pronouncement On: 14.02.2020

TDS on the aforesaid payments on the basis of the benefit of exception clause provided in Section 9(l)(v)(b) of the Act. The Learned Assessing Officer held that the interest payments constitute an accrual of income in India U/s. 5(2) of the Act as far as the nonresident banks are concerned. Accordingly he held that withholding

RAJ KISHORE PRASAD,AHMEDABAD vs. INCOME TAX OFFICER, WARD - 3, VALSAD

In the result, appeal filed by the assessee is allowed

Bench: Shri Dr. A. L. Sainiआयकर अपील सं./Ita No.146/Srt/2023 Assessment Year: (2012-13) (Virtual Hearing) Raj Kishore Prasad, Vs. The Ito, 201, 2Nd Floor, Devashish Complex, Ward-3, Nr. Regenta Central Antarim Hotel, Valsad Off Cg Road, Ahmedabad "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aitpp0535A (Assessee) (Respondent)

section 271(1)(c) of the Act were rightly initiated against the assessee and the penalty was also rightly imposed on him. There is no error in the impugned dated 15.03.2018 passed by the Assessing Officer, accordingly all the grounds of appeal stands dismissed. 5. In result, the appeal filed by the assessee is dismissed.” 5. Aggrieved by the order

AKSHAR INFRA,BHARUCH vs. ITO(TDS), BHARUCN, BHARUCH

In the result, the ground Nos

Bench: Shri Pawan Singh & Dr Arjun Lal Sainiआ.अ.सं./Ita No.276/Srt/2023 (Ay 2016-17) (Hearing In Physical Court) Akshar Infra Income Tax Officer (Tds), Bharuch, Hari Kunj, R.S.No.347, Old N.H.S. Vs Station Road, Bharuch- Nr. Samrajya School, 356069 Andada, Ankleshwar, Bharuch-393001 Pan No. Abbfa 5016 E अपीलाथ"/Appellant ""थ" /Respondent

5. The Assessing Officer treated the assessee as assessee in default. The Assessing Officer failed to take into account the operation of first proviso to Section 201(1) and proviso to Section 201(1A). The assessee submitted that proviso to Section 201(1A) is applicable to the fact of assessee where the assessee is not deducted TDS but assessee

VAPI GREEN ENVIRO LIMITED,VAPI vs. PRINCIPAL COMMISSIONER OF INCOME TAX, , VALSAD

In the result, various grounds of appeal raised by the assessee are allowed

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Virtual Court) Vapi Green Enviro Limited, Pr.C.I.T., Valsad. 135, 1St Floor, Via House, G.I.D.C. 301, 3Rd Floor, Palak Vs. Char Rasta, Vapi, Gujarat, Arcade, Shanti Nagar, India-396195. Tithal Road, Pan: Aaacv 8289 P Valsad-396001. Appellant Respondednt

c) of Explanation-1 below sub-section (1) of Section 263 of the Act is not applicable on the issues identified by the ld. Pr.CIT as such issues was not the part and parcel of subject matter of appeal before the ld. CIT(A). The ld. CIT-DR for the revenue prayed for upholding the order passed

ABHYUTHTHAN GRAM VIKAS MANDAL,SURAT vs. CIT EXEMPTION, AHMEDABAD

In the result, the appeal of the assessee and the Revenue, both are dismissed

Bench: Dr. B.R.R. Kumar, Vice-Ms. Suchitra Kamble

1)(d) of the Act in respect of the interest-free advance of Rs. 9,00,000/- given to the trustee, thereby sustaining the denial of exemption under Section 11 of the Act to that extent. 6. Aggrieved by the order of the Ld. CIT(A), both the assessee and the Revenue are in appeal before the Tribunal. The assessee

INCOME TAX OFFICER (EXEMPTION), WARD-SURAT, SURAT vs. ABHYUTHTHAN GRAM VIKAS MANDAL, SURAT

In the result, the appeal of the assessee and the Revenue, both are dismissed

Bench: Dr. B.R.R. Kumar, Vice-Ms. Suchitra Kamble

1)(d) of the Act in respect of the interest-free advance of Rs. 9,00,000/- given to the trustee, thereby sustaining the denial of exemption under Section 11 of the Act to that extent. 6. Aggrieved by the order of the Ld. CIT(A), both the assessee and the Revenue are in appeal before the Tribunal. The assessee

ALTRET INDUSTRIES PRIVATE LIMITED,SURAT vs. THE INCOME TAX OFFICER , TDS, CPC, SURAT

1) of the Act\nwas passed on 31.07.2012 but appeal before the CIT(A) was filed on\n14.02.2024. Neither any convincing reasons of the grounds for the\ninordinate delay in filing appeal was adduced nor any documentary evidence\nin support of the submissions was filed. As per provisions of section 249(3)\nof the Act, the CIT(A) may admit

HARMONY YARNS PVT. LTD.,SURAT vs. PR. COMMISSIONER OF INCOME TAX -1, SURAT

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

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.348/Srt/2023 Assessment Year: (2018-19) (Physical Hearing) Harmony Yarns Private Vs. The Pcit-1, Limited, Surat Plot-65, 1St Floor Subhash Nagar Society, Ghod Dod Road, Nr. Ram Chowk, Surat – 395001. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaach5895F (Appellant) (Respondent) Appellant By Shri Rasesh Shah, Ca Respondent By Shri Airiju Jaikaran, Cit(Dr) Date Of Hearing 12/10/2023 23/11/2023 Date Of Pronouncement

Section 263 of the Income Tax Act and is required to be revised u/s 263 of the Act, 1961. Accordingly, ld. PCIT issued show cause notice bearing DIN No. ITBA/COM/F/17/2022- 23/1050992059(l) dated 20.03.2023 and was duly served upon the assessee, through e-proceedings and the assessee -company was provided an opportunity of being heard and to offer explanation

GANDEVI TALUKA KHEDUT SAHAKARI SANGH LTD.,,NA vs. ARIVS.INCOME TAX OFFICER WARD-2, NAVSARI

In the result, appeal filed by the assessee in ITA No

Bench: Shri Pawan Singh, Hon'Ble & Dr. A. L. Saini, Hon'Ble(Physical Hearing) Sl.

TDS RS.1,82,119/- POWER TILLER REBATE RS.14,000/- FBT EXPENSES RS.6,610/- 12,19,729 1,07,61,916 2) AGRICULTURAL ITEMS EXEMPT ACTIVITY – POWER RS.5,35,43,908/- TILLER SALE SHOWN BY THE LEARNED AO LESS: CLOSING STOCK RS.65,28,858/- WRONGLY CONSIDERED IN TURNOVER EXEMPT ACTIVITY – POWER RS.4,70,15,050/- 15.33 TILLER SALE AS PER BOOKS

ASSISTANT COMMISSIONER OF INCOME TAX,, NA vs. ARIVS.GANDEVI TALUKA KHEDUT SAHAKARI SANGH LTD.,, NAVSARI

In the result, appeal filed by the assessee in ITA No

Bench: Shri Pawan Singh, Hon'Ble & Dr. A. L. Saini, Hon'Ble(Physical Hearing) Sl.

TDS RS.1,82,119/- POWER TILLER REBATE RS.14,000/- FBT EXPENSES RS.6,610/- 12,19,729 1,07,61,916 2) AGRICULTURAL ITEMS EXEMPT ACTIVITY – POWER RS.5,35,43,908/- TILLER SALE SHOWN BY THE LEARNED AO LESS: CLOSING STOCK RS.65,28,858/- WRONGLY CONSIDERED IN TURNOVER EXEMPT ACTIVITY – POWER RS.4,70,15,050/- 15.33 TILLER SALE AS PER BOOKS

GANDEVI TALUKA KHEDUT SAHAKARI SANGH LTD.,,NA vs. ARIVS.INCOME TAX OFFICER WARD-2, NAVSARI

In the result, appeal filed by the assessee in ITA No

Bench: Shri Pawan Singh, Hon'Ble & Dr. A. L. Saini, Hon'Ble(Physical Hearing) Sl.

TDS RS.1,82,119/- POWER TILLER REBATE RS.14,000/- FBT EXPENSES RS.6,610/- 12,19,729 1,07,61,916 2) AGRICULTURAL ITEMS EXEMPT ACTIVITY – POWER RS.5,35,43,908/- TILLER SALE SHOWN BY THE LEARNED AO LESS: CLOSING STOCK RS.65,28,858/- WRONGLY CONSIDERED IN TURNOVER EXEMPT ACTIVITY – POWER RS.4,70,15,050/- 15.33 TILLER SALE AS PER BOOKS

ASSISTANT COMMISSIONER OF INCOME TAX,, NA vs. ARIVS.GANDEVI TALUKA KHEDUT SAHAKARI SANGH LTD.,, NAVSARI

In the result, appeal filed by the assessee in ITA No

Bench: Shri Pawan Singh, Hon'Ble & Dr. A. L. Saini, Hon'Ble(Physical Hearing) Sl.

TDS RS.1,82,119/- POWER TILLER REBATE RS.14,000/- FBT EXPENSES RS.6,610/- 12,19,729 1,07,61,916 2) AGRICULTURAL ITEMS EXEMPT ACTIVITY – POWER RS.5,35,43,908/- TILLER SALE SHOWN BY THE LEARNED AO LESS: CLOSING STOCK RS.65,28,858/- WRONGLY CONSIDERED IN TURNOVER EXEMPT ACTIVITY – POWER RS.4,70,15,050/- 15.33 TILLER SALE AS PER BOOKS

VITRAG PRINTS,SURAT vs. NFAC, DELHI

In the result, appeal filed by the assessee is allowed for statistical purposes in above terms

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.338/Srt/2023 Assessment Year: (2015-16) (Physical Hearing) Vitrag Prints, Vs. The Acit (Osd), K-2619 To 2622, Millenium Ward -1(2)(5), Textile Market Ring Road, Surat. Surat - 395002 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aalfv5612L (Appellant) (Respondent) Appellant By Shri Jaykishan Goel, Ca Shri Vinod Kumar, Sr. Dr Respondent By 22/09/2023 Date Of Hearing Date Of Pronouncement 14/12/2023

C). Yet, in another case reported in [2011] 128 ITD 74 (Bangalore)/[2011] 136 TTJ 247 (Bangalore), IN THE ITAT BANGALORE BENCH 'A1, in the case of Suresh Kumar T. Jain v. Income-tax Officer, Ward-2(1), in IT APPEAL NO. 667 (BANG.) OF 2009, [ASSESSMENT YEAR 2005-06] .DATED: JANUARY 8, 2010 , the issue considered was:: "Section

DINABEN DILIPKUMAR PATEL,NA vs. ARIVS.INCOME TAX OFFICER, WARD-2, NAVSARI, NAVSARI

In the result, ground related to the credit entry of Rs

Bench: Shri Pawan Singh

c) of the Income Tax Act, 1961 (in short, the Act) for the A.Y.2012-13. Both the appeals are interconnected, thus, both the appeals were clubbed, heard together and are decided by consolidated ITA No.337/Srt/2022 & 69/Srt/2023 Dinaben Dilipkumar Patel Vs ITO order. In quantum assessment appeal in ITA No. 337/Srt/2020 the assessee has raised following grounds of appeal: “1

DINABEN DILIPKUMAR PATEL,NA vs. ASRIVS.INCOME TAX OFFICER, WARD-2, NAVSARI

In the result, ground related to the credit entry of Rs

Bench: Shri Pawan Singh

c) of the Income Tax Act, 1961 (in short, the Act) for the A.Y.2012-13. Both the appeals are interconnected, thus, both the appeals were clubbed, heard together and are decided by consolidated ITA No.337/Srt/2022 & 69/Srt/2023 Dinaben Dilipkumar Patel Vs ITO order. In quantum assessment appeal in ITA No. 337/Srt/2020 the assessee has raised following grounds of appeal: “1

SATHAIYA GANAPATHY,PUDUKOTTAI vs. ITO, WARD 1, BARDOLI

In the result, the appeals of the assessee are partly allowed for statistical purposes

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Prusethआयकर अपील सं./Ita No.329 & 330/Srt/2025 Assessment Years: (2015-16) (Physical Hearing) Sathaiya Ganapathy, Vs. Ito, Ts No.4114, South 3 Rd Street, Ward – 1, Pukukottai, Tamil Nadu - 622001 Bardoli "थायीलेखासं./जीआइआरसं./Pan/Gir No: Ahbpg2414Q (अपीलाथ"/Appellant) (""थ" /Respondent) Appellant By Shri Mayank A. Ogriwala, Ca Respondent By Shri Ajay Uke, Sr. Dr Date Of Hearing 02/09/2025 Date Of Pronouncement 26/11/2025

section 271(1)(c) on surviving additions and (ii) erroneous computation of penalty by the AO while giving effect to the appellate order due to failure to consider TDS credit and the tax effect of deleted additions. 20. In the quantum appeal decided by this Tribunal (in the connected quantum appeal), the addition made u/s.69A of the Act has been