ADARSH EDUCATION SOCIETY,SURAT vs. ADIT, CPC, BANGALORE, BANGALORE

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

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.240/Srt/2022 "नधा"रणवष"/Assessment Year: (2018-19) (Virtual Court Hearing) Adarsh Education Society, Vs. The Adit, Cpc, Sy 44, Plot No. 744, Adarsh Education Bangalore. Society, B/S. Jari Kasab Society, Udhna, Surat-394210. (Appellant) (Respondent) "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaata3436A

vi) is provided to the Appellant. Section 154(3), contains provisions of natural justice and to provide the assessee a reasonable opportunity of being heard. The intention of law is to ensure compliance with principles of natural justice before taking any harsh action. Looking at quantum of disallowance of entire expenditure of institution and quantum of tax thereon, Ld. ADIT

NA vs. ARI MALESAR BEHDIN ANJUMAN,NAVSARIVS.INCOME TAX OFFICER, EXEMPTION WARD, SURAT

In the result, appeal of the assessee is allowed in terms of our aforesaid observations

Bench: Shri Sandeep Gosain, Hon'Ble & Shri O.P.Meena, Hon'Bleआ.अ.सं./I.T.A No.272/Srt/2018 "नधा"रण वष"/Assessment Year: 2013-14 Navsari Malesar Behdin Anjuman, V The Income Tax Officer, Agiary Street, Malesar, Navsari S Exemption Ward, Surat. Taluka, Navsari – 396 445. . [Pan: Aaatn 6124 C] अपीलाथ" / Appellant ""यथ"/Respondent "नधा"रतीक"ओरसे /Assessee By Shri H.R.Vepari – Ca राज"वक"ओरसे /Revenue By Shri O.P.Vaishav – Cit - Dr

23-3-2013 •€€€€€€ A.Y.2006-07 (143(3) r.w.s 147) 19-3-2013 •€€€€€€ A.Y.2007-08, A.Y.2008-09 and A.Y.2009- 10(143(3) r.w.s 147) 12-3-2014 •€€€€€€ A.Y.2011 -12((143(3) r.w.s 147) 30-1-2013 Returns filed on 19-3-2013 •€€€€€€€€€€€€€€€€A.Y.2007-08 to 2009-10 •€€€€€€€€€€€€€€€€ A.Y.2006-07 and A.Y.2011-12 In the above case, application was made during the subsistence of the assessment proceedings, however

SIGMA INSTITUTE OF TECHNOLOGY AND ENGINEERING,,VADODARA vs. THE PR.CIT, CENTRAL,, SURAT

Bench: Shri C.M.Garg & Shri O.P.Meenaआ.अ.सं./I.T.A No. 67/Ahd/2016/Srt िनधा"रण वष"/Assessment Year : Sigma Institute Of Technology & Vs. Pr. Commissioner Of Engineering , Income-Tax (Central), At Bakrol, Near Madhav Nagar, Surat. Ajwa-Nimeta Road, Tal. Waghodia, Dist. Vadodara-390010 Pan: Aajts7182G अपीलाथ" Appellant ""यथ"/Respondent

vi)/SIT/10-11/15 dtd. 29.09.2011. The trust is also registered u/s. 12A(a) vide order dtd.04.03.2005 by CCIT, Baroda File [BRD/CIT-F/HQ/42(3)(67)/2004-05]. A search u/s. 132 of the Income-tax Act was conducted in the Sigma Group of Baroda on 13.11.2014 which covered the case of the assessee viz. Sigma Institute of Technology and Engineering. It was reported

SANSKRUTIK RAKSHA SAMITI,BAMROLI, SURAT vs. CIT(EXEMPTION), AHMEDABAD, AHMEDABAD

In the result, the appeal of the assessee is dismissed

Bench: Shri Pawan Singh & Shri Bijayananda Prusethआयकर अपील सं./Ita No.1239/Srt/2024 (Physical Hearing) Sanskrutik Raksha Samiti, Vs. The Cit (Exemption), 350-351, Kashi Nagar Society, Udhna So, Ahmedabad Bamroli – 394210, Gujarat "थायीलेखासं./जीआइआरसं./Pan/Gir No: Abats4036R4 (Appellant) (Respondent) Appellant By Shri Rasesh Shah, Ca Respondent By Shri Ravi Kant Gupta, Cit-Dr Date Of Hearing 19/02/2025 Date Of Pronouncement 29/04/2025

vi) Shree Bhandari Gnyati Mandal vs. CIT(E), ITA No.1503/Ahd/2024 (Ahd – Trib.) and (vii) Shri Shruthiparampara Gurukulam vs. ITO, ITA No.1083/Ahd/2023 (Ahd.). 5. On the other hand, learned Commissioner of Income-tax – Departmental Representative (ld. CIT-DR) for the revenue relied on the order of CIT(E). He submitted that the objects of Gaushala are not in the objects

SHREE KHEDUT SAHAKARI KHAND UDYOG MANDLI LTD.,BARDOLI vs. INCOME TAX OFFICER, WARD-1, BARDOLI

Bench: Shri Dinesh Mohan Sinha & Shri Bijyananda Pruseth

10. The Id. AR also submitted that the fixation of the final cane price is not an arbitrary unilateral act but occurs under a regulatory umbrella involving the oversight or concurrence of statutory authorities such as the Director of Sugar, Gujarat State, and the Registrar and District Registrar of Co-operative Societies. The cane price is declared, approved and recorded

ACIT, NA vs. ARI CIRCLE., NAVSARIVS.M/S. MAROLI VIBHAG KHAND UDYOG SAHAKARI MANDALI LTD,, NAVASARI

Bench: Shri Dinesh Mohan Sinha & Shri Bijyananda Pruseth

23-09-2021 and notice u/s 142(1) of the Act dtd. 25-09-2021 fixing the date of hearing on 27-09- 2021 i.e. just one day before the date of passing the order and hence, the whole assessment proceedings being carried out in pure violation of principle of natural justice (audi alteram partem), is without jurisdiction

SAHADARI KHAND UDYOG MANDAL LTD.,,NA vs. ARIVS.ACIT, NAVSARI CIRCLE, NAVSARI, NAVSARI

Bench: Shri Dinesh Mohan Sinha & Shri Bijyananda Pruseth

23-09-2021 and notice u/s 142(1) of the Act dtd. 25-09-2021 fixing the date of hearing on 27-09- 2021 i.e. just one day before the date of passing the order and hence, the whole assessment proceedings being carried out in pure violation of principle of natural justice (audi alteram partem), is without jurisdiction

ACIT, NA vs. ARI CIRCLE, NAVSARIVS.M/S. MAROLI VIBHAG KHAND UDYOG SAHAKARI MANDALI LTD.,, NAVSARI

Bench: Shri Dinesh Mohan Sinha & Shri Bijyananda Pruseth

23-09-2021 and notice u/s 142(1) of the Act dtd. 25-09-2021 fixing the date of hearing on 27-09- 2021 i.e. just one day before the date of passing the order and hence, the whole assessment proceedings being carried out in pure violation of principle of natural justice (audi alteram partem), is without jurisdiction

ACIT, NA vs. ARI CIRCLE, NAVSARIVS.M/S. MAROLI VIBHAG, KAND UDYOG SAHAKARI MANDALI LTD., NAVSARI

Bench: Shri Dinesh Mohan Sinha & Shri Bijyananda Pruseth

23-09-2021 and notice u/s 142(1) of the Act dtd. 25-09-2021 fixing the date of hearing on 27-09- 2021 i.e. just one day before the date of passing the order and hence, the whole assessment proceedings being carried out in pure violation of principle of natural justice (audi alteram partem), is without jurisdiction

SAHAKARI KHAND UDUOG MANDAL LTD.,NA vs. ARIVS.DCIT, NAVSARI CIRCLE, NAVSARI, NAVSARI

Bench: Shri Dinesh Mohan Sinha & Shri Bijyananda Pruseth

23-09-2021 and notice u/s 142(1) of the Act dtd. 25-09-2021 fixing the date of hearing on 27-09- 2021 i.e. just one day before the date of passing the order and hence, the whole assessment proceedings being carried out in pure violation of principle of natural justice (audi alteram partem), is without jurisdiction

SAHAKARI KHAND UDYOG MANDAL LTD.,,GANDEVI vs. ACIT, NAVSARI CIRCLE, NAVSARI, NAVSARI

Bench: Shri Dinesh Mohan Sinha & Shri Bijyananda Pruseth

23-09-2021 and notice u/s 142(1) of the Act dtd. 25-09-2021 fixing the date of hearing on 27-09- 2021 i.e. just one day before the date of passing the order and hence, the whole assessment proceedings being carried out in pure violation of principle of natural justice (audi alteram partem), is without jurisdiction

SANJAYKUMAR TIKAMCHAND BUCHA,SURAT vs. ACIT, CIRCLE-1(2), SURAT

In the result, the appeal of the assessee is partly allowed

Bench: Shri T. R Senthil Kumar & Shri Bijayananda Prusethआयकर अपील सं./Ita Nos.647/Srt/2024 Assessment Year: (2013-14) Shri Sanjaykumar Tikamchand Bucha, Vs. Acit, 521, Goodluck Market, Ring Road, Circle – 1(2), Surat, Gujarat - 395002 Surat "थायीलेखासं./जीआइआरसं./Pan/Gir No: Abqpb9320F (Appellant) (Respondent) Appellant By Shri Mehul Shah, Ca Respondent By Shri Ashish Pophare, Cit -Dr Date Of Hearing 30/06/2025 Date Of Pronouncement 06/08/2025

Charitable Trust, (2022) 144 taxmann.com 54 (Mad.), (iii) Kantilal C. Shah vs. ACIT, (2011) 14 taxmann.com 108 (Ahd – Trib.), (iv) PCIT vs. Avinash Kumar Setia, (2017) 81 taxmann.com 476 (Delhi), (v) Thiru S. Shyam Kumar vs. ACIT, (2018) 99 taxmann.com 39 (Mad.) and (vi) Ravindra Kumar Verma vs. CIT, (2013) 30 taxmann.com 367 (All.). 4.1 With regard to the claim