NAVBHARAT CHERITABLE TRUST,BHARUCH vs. INCOME TAX OFFICER, WARD-1, BHARUCH

In the result, all these three appeals of the assessee are allowed for statistical purposes

Bench: Shri Pawan Singh(Physical Hearing) Navbharat Charitable Trust, I.T.O., 0, Rajpardi Jhagadia, Bharuch, Ward-1, Vs. Gujarat, Pin-393115 Bharuch. Pan No. Aactn 0979 K Appellant/ Assessee Respondent/ Revenue

short, the ld. CIT(A) dated 13/12/2022 for the Assessment year (AY) 2016-17. The assessee has raised following grounds of appeal: “1. The order passed by the learned Commissioner of Income-Tax (Appeals) (NFAC) (hereinafter referred to as NFAC) is against law and facts of the case. 2. The learned NFAC erred in holding that the appellant

NAVBHARAT CHARITABLE TRUST,BHARUCH vs. INCOME TAX OFFICER, WARD - 1, , BHARUCH

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

Bench: Shri Pawan Singhita No. 383, 384 & 385/Srt/2022 (Assessment Years: 2017-18, 2018-19 & 2019-20) (Hearing In Virtual Court) Navbharat Charitable Trust, I.T.O., 0, Rajpardi, Jhagadia, Ward-1, Vs. Bharuch. Bharuch. Pan No. Aactn 0979 K Appellant/ Assessee Respondent/ Revenue

short question is involved in the present appeal, I decided to hear the submission of learned Commissioner of Income Tax-Departmental Representative (ld. CIT-DR) for the available on record. 5. The ld. CIT-DR for the revenue supported the orders of lower authorities and would submit that the assessee has not filed report under From 10B either before filing

NAVBHARAT CHARITABLE TRUST,BHARUCH vs. INCOME TAX OFFICER, WARD - 1, , BHARUCH

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

Bench: Shri Pawan Singhita No. 383, 384 & 385/Srt/2022 (Assessment Years: 2017-18, 2018-19 & 2019-20) (Hearing In Virtual Court) Navbharat Charitable Trust, I.T.O., 0, Rajpardi, Jhagadia, Ward-1, Vs. Bharuch. Bharuch. Pan No. Aactn 0979 K Appellant/ Assessee Respondent/ Revenue

short question is involved in the present appeal, I decided to hear the submission of learned Commissioner of Income Tax-Departmental Representative (ld. CIT-DR) for the available on record. 5. The ld. CIT-DR for the revenue supported the orders of lower authorities and would submit that the assessee has not filed report under From 10B either before filing

NAVBHARAT CHARITABLE TRUST,BHARUCH vs. INCOME TAX OFFICER, WARD - 1, , BHARUCH

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

Bench: Shri Pawan Singhita No. 383, 384 & 385/Srt/2022 (Assessment Years: 2017-18, 2018-19 & 2019-20) (Hearing In Virtual Court) Navbharat Charitable Trust, I.T.O., 0, Rajpardi, Jhagadia, Ward-1, Vs. Bharuch. Bharuch. Pan No. Aactn 0979 K Appellant/ Assessee Respondent/ Revenue

short question is involved in the present appeal, I decided to hear the submission of learned Commissioner of Income Tax-Departmental Representative (ld. CIT-DR) for the available on record. 5. The ld. CIT-DR for the revenue supported the orders of lower authorities and would submit that the assessee has not filed report under From 10B either before filing

ITO (EXEMPTION) WARD, SURAT vs. GUJARAT HIRA BOURSE, SURAT

In the result, appeals filed by the Revenue (in ITA No

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

short] all dated 30.03.2020, for the assessment years (AYs) 2014-15& 2017-18 respectively. In both the appeal, the Revenue has raised identical grounds of appeal, except variation of withdrawal of exemption under section 11 & 12 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’), therefore, both the appeals are clubbed together, heard and are decided

ITO (EXEMPTION), WARD, SURAT vs. GUJARAT HIRA BOURSE, SURAT

In the result, appeals filed by the Revenue (in ITA No

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

short] all dated 30.03.2020, for the assessment years (AYs) 2014-15& 2017-18 respectively. In both the appeal, the Revenue has raised identical grounds of appeal, except variation of withdrawal of exemption under section 11 & 12 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’), therefore, both the appeals are clubbed together, heard and are decided

KETAN NATVARLAL SHAH,VAPI vs. INCOME TAX OFFICER, SURAT

In the result, the appeal of the assessee is allowed

Bench: Shri Sanjay Garg & Shri Narendra Prasad Sinhaassessment Year:2013-14

Charitable Trust,Nr. Surat - 395007 Cine Park Cinema, Silvassa Vs. Road, Channod, Vapi, Gujarat - 396191 [PAN – AGUPS7338H] (Appellant) (Respondent) Assessee by Shri P M Jagasheth, CA Revenue by Shri Ajay Uke, Sr. D.R Date of Hearing 21.01.2026 Date of Pronouncement 03.02.2026 O R D E R PER NARENDRA PRASAD SINHA, ACCOUNTANT MEMBER: This appeal is filed by the assessee against

PRAFULCHABNDRA BHAICHANDBHAI PATEL,SURAT vs. INCOME TAX OFFICER, WD.2(3)(3), SURAT

Bench: Shri Pawan Singh, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.104/Srt/2021 (िनधा"रणवष" / Assessment Year: (2013-14) (Virtual Court Hearing) Prafulchandra Bhaichandbhai Patel, Vs. Income Tax Officer, Ward- Bharthana (Vesu), Via-Althan, Taluka 2(3)(3), Aaykar Bhavan, Majura Choryasi, Surat-395007 Gate, Surat-395001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Azcpd7755Q (Appellant ) (Respondent)

short) under section 143(3) of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) vide order dated 29.03.2016. 2. Grounds of appeal raised by the assessee are as follows: “1. On the facts and in circumstances of the case as well as law on the subject, the learned CIT (Appeals) has erred in partly confirming the action