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

254(1) of Income Tax Act PER: PAWAN SINGH, JUDICIAL MEMBER: 1. These three appeals by the single assessee are directed against the separate orders of the learned National Faceless Appeal Centre, Delhi (NFAC)/Commissioner of Income Tax (Appeals) [in short, the ld. CIT(A)], all dated 13/10/2022 for the Assessment years (AY) 2017-18 to 2019-20 respectively

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

Section 254(1) of Income Tax Act PER: PAWAN SINGH, JUDICIAL MEMBER: 1. This appeal by the assessee is directed against the order of learned National Faceless Appeal Centre, Delhi (NFAC)/learned Commissioner of Income Tax (Appeals) (in short, the ld. CIT(A) dated 13/12/2022 for the Assessment year (AY) 2016-17. The assessee has raised following grounds of appeal

BASANT SEKHANI,SURAT vs. INCOME TAX OFFICER WARD 2(2)(1), SURAT

In the result, the grounds of appeal raised by the assessee are allowed for statistical purposes

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

254(1) of Income Tax Act PER: PAWAN SINGH, JUDICIAL MEMBER: 1. These two appeals by the assessee are directed against the separate orders of National Faceless Appeal Centre, Delhi (NFAC)/Commissioner of Income Tax (Appeals), (in short, the ld. CIT(A)) both dated 04/08/2023 for the Assessment Year (AY) 2010-11. In ITA No. 584/Srt/2023 the assessee has challenged

BASANT SEKHANI,SURAT vs. INCOME TAX OFFICER WARD 2(2)(1), SURAT

In the result, the grounds of appeal raised by the assessee are allowed for statistical purposes

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

254(1) of Income Tax Act PER: PAWAN SINGH, JUDICIAL MEMBER: 1. These two appeals by the assessee are directed against the separate orders of National Faceless Appeal Centre, Delhi (NFAC)/Commissioner of Income Tax (Appeals), (in short, the ld. CIT(A)) both dated 04/08/2023 for the Assessment Year (AY) 2010-11. In ITA No. 584/Srt/2023 the assessee has challenged

MAHAVIR EDUCATION TRUST,SURAT vs. ADDITIONAL CIT CPC/ JURISDICTIONAL A.O. EXEMPTION WARD, SURAT, BENGALURU/SURAT

In the result, appeal of assessee is allowed

Bench: Shri Pawan Singh(Physical Hearing) Mahavir Educational Trust, Addl.C.I.T., 6/1020, Opp. Jay Jalaram Khaman, C.P.C. Bangalore, Vs. Balaji Road, Nani Chhipwad, Gopipura, Surat-395001. (Gujarat) Jurisdictional A.O. Pan No. Aaatn 4014 C Exemption Ward, Surat. Appellant/ Assessee Respondent/ Revenue

Section 254(1) of Income Tax Act PER: PAWAN SINGH, JUDICIAL MEMBER: 1. This appeal by the assessee is directed against the order of National Faceless Appeal Centre, Delhi (NFAC)/learned Commissioner of Income Tax (Appeals) [in short, the ld. CIT(A)] dated 07/06/2023 for the Assessment Year (AY) 2020-21. The assessee has raised following grounds of appeal

VIJAYBHAI BOOKBINDER,SURAT vs. ITO, WARD- 3(2)(10), SURAT

In the result, ground No. 2 of the\nappeal is allowed and ground No

delay fell within the period condoned by the Hon'ble Supreme Court.", "result": "Allowed", "sections": [ "69A", "144", "254(1)", "249(3)", "250(1)", "119(2

ASHWINKUMAR ARBAN CO-OPERATIVE SOCIETY LTD.,,SURAT vs. PR. COMMISSIONER OF INCOME TAX - 1, SURAT

In the result, grounds of appeal raised by the assessee is allowed

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Physical Hearing) Ashwinkumar Arban Co- Principal Commissioner Of Operative Society Ltd., Income Tax-1, Surat. Vs. 7-8, Hiranagar-2, Patel Nagar, Varachha A.K. Road, Surat- 395008 (Gujarat) Pan No. Aabta 0698 R Appellant/ Assessee Respondent/ Revenue

254(1) of Income Tax Act PER: PAWAN SINGH, JUDICIAL MEMBER: 1. This appeal by the assessee is directed against the order of learned Principal Commissioner of Income Tax, Surat-1, Surat (in short, the ld. Pr.CIT) dated 15/02/2023 passed under Section 263 of the Income Tax Act, 1961 (in short, the Act) for the Assessment Year

JANVI THREAD PRIVATE LIMTED,SURAT vs. ITO, WARD 1(1)(3), SURAT

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

2)\nSCC-107 held that there is no presumption under law the delay in filing appeal\nis intentional. The parties do not get any benefit in filing appeal belatedly, rather\nthere is chance that the delay may not be condoned. It was further held that\nwhen technical consideration and cause of substantial justice and pitted against\neach other, the cause

THE WANKA VIVIDH KARYAKARI SEVA SAHKARI MANDALI LTD,TAPI vs. THE INCOME TAX OFFICER, WARD2 BARDOLI, BARDOLI

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

Bench: Shri Pawan Singhआ.अ.सं./Ita No.470/Srt/2023 (Ay 2017-18) (Hearing In Physical Court) The Wanka Vividh Karyakari Seva Income Tax Officer, Sahkari Mandali Ltd. Ward-2, Bardoli, Income Vs At & Po Wanka, Taluka-Nizar, Tax Office, 2Nd Floor, Bsnl Tapi-394370 Building, Opp. Jalaram Akshaymodi40@Gmail.Com Temple, Station Road, Pan No: Aahft 1009 K Bardoli-394601 अपीलाथ"/Appellant ""थ" /Respondent

254(1) of Income Tax Act PER PAWAN SINGH, JUDICIAL MEMBER: 1. This appeal by assessee is directed against the order of National Faceless Appeal Centre, Delhi [for short to as “Ld. NFAC/Ld.CIT(A)”] dated 15.05.2023 for assessment year 2017-18, which in turn arises from the addition made by the Income Tax Officer, Ward-2 Bardoli /Assessing Officer

BAIJNATH GOEL,SURAT vs. ITO, WARD 1(2)(1), SURAT

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

Bench: Shri Pawan Singh & Shri Bijayananda Prusethआयकर अपील सं./Ita No. 1339/Srt/2024 (Ay 2017-18) (Physical Court Hearing) Baijnath Goel Income Tax Officer, Ward- 701, Prayag Residency, Parle Point, 1(2)(1), Surat, Room # 116, बनाम B/H Sargam Shopping Centre, 1St Floor, Aaykar Bhawan, Vs Surat-395 007 Majura Gate, Opp. New Civil [Pan : Afipg 6263 N] Hospital, Surat-395 001 अपीलाथ"/Appellant ""थ" /Respondent

254(1) of Income Tax Act PER PAWAN SINGH, JUDICIAL MEMBER: 1. This appeal by assessee is directed against the order of National Faceless Appeal Centre, Delhi [for short to as “NFAC/Ld.CIT(A)] dated 21.09.2023 for assessment year (AY) 2017-18, which in turn arises out of assessment order passed by Assessing Officer under section 144 of the Income

SHREE SAI ALANG HOUSE,SURAT vs. ITO, WARD 2(2)(1), SURAT

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

Bench: Shri Pawan Singh & Shri Bijayananda Prusethआयकर अपील सं./Ita No.906/Srt/2024 (Ay 2022-23) (Physical Court Hearing) Shree Sai Alang House Income Tax Officer, Ward-2(2)(1), 13-15, Khodal Chhaya Society, Surat, Aaykar Bhawan, बनाम Surat Kamrej Road, Opp. Majura Gate, Vs Shyamdham Mandir, Surat-395 001 Surat-394 185 [Pan : Abefs 8896 D] अपीलाथ"/Appellant ""थ" /Respondent

254(1) of Income Tax Act PER PAWAN SINGH, JUDICIAL MEMBER: 1. This appeal by assessee is directed against the order of National Faceless Appeal Centre, Delhi/Commissioner of Income tax (Appeals) [for short to as “NFAC/Ld.CIT(A)] dated 20.08.2024 for assessment year (AY) 2022-23, which in turn arises out of assessment order passed by Assessing Officer under section

SHRI LALJIBHAI KALUBHAI MIYANI,SURAT vs. INCOME TAX OFFICER, WARD 3(3)(5), SURAT

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Physical Hearing) Shri Jivrajbhai Kalubhai Miyani, I.T.O., A/31, 32 Ramdevpir Nagar, Ward 3(3)(2), Vs. Varachha Road, Varachha, Surat. Surat-395006. Pan No. Aempm 3134 P Appellant/ Assessee Respondent/ Revenue Shri Laljibhai Kalubhai Miyani, I.T.O., 83, Shirdidham Society, Hira Ward 3(3)(5), Vs. Baug, Varachha Road, Surat. Surat-395006. Pan No. Ablpp 5096 K Appellant/ Assessee Respondent/ Revenue

254(1) of Income Tax Act PER: PAWAN SINGH, JUDICIAL MEMBER: 1. These two appeals by the assessee (s) are directed against the common order of learned Commissioner of Income Tax (Appeals)-3, Surat (in short, the ld. CIT(A) dated 20/09/2017 for the Assessment year (AY) 2012-13. In both these appeals, the assessee has raised certain common grounds

SHRI JIVRAJBHAI KALUBHAI MIYANI,SURAT vs. INCOME TAX OFFICER, WARD 3(3)(2), SURAT

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Physical Hearing) Shri Jivrajbhai Kalubhai Miyani, I.T.O., A/31, 32 Ramdevpir Nagar, Ward 3(3)(2), Vs. Varachha Road, Varachha, Surat. Surat-395006. Pan No. Aempm 3134 P Appellant/ Assessee Respondent/ Revenue Shri Laljibhai Kalubhai Miyani, I.T.O., 83, Shirdidham Society, Hira Ward 3(3)(5), Vs. Baug, Varachha Road, Surat. Surat-395006. Pan No. Ablpp 5096 K Appellant/ Assessee Respondent/ Revenue

254(1) of Income Tax Act PER: PAWAN SINGH, JUDICIAL MEMBER: 1. These two appeals by the assessee (s) are directed against the common order of learned Commissioner of Income Tax (Appeals)-3, Surat (in short, the ld. CIT(A) dated 20/09/2017 for the Assessment year (AY) 2012-13. In both these appeals, the assessee has raised certain common grounds

SARFARAJ MOHMED BALERA,BHARUCH, GUJARAT vs. INCOME TAX OFFICER WARD 1(5), WARD (), BHARUCH

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

254(1) of Income Tax Act\nPER DINESH MOHAN SINHA, JUDICIAL MEMBER:\nThis appeal by assessee is directed against the order of Ld. Commissioner of\nIncome-tax, Appeal, Addl/JCIT(A), Thane [for short, “Ld. CIT(A)"] dated 11.07.2024\nfor the assessment year 2012-13, which in turn arises out of an assessment order\npassed by the Assessing Officer (in short

SHREE SALABATPURA URBAN CO-OP[. CREDIT SOCIETY LTD.,SURAT vs. DY. COMMISSIONER OF INCOME TAX , CIRCLE - 2(1)(1), SURAT

In the result, this appeal of the assessee is allowed

Bench: Shri Pawan Singh(Virtual Hearing) Shree Salabatpura Urban Co. Op. D.C.I.T. Credit Society Limited, Circle-2(1)(1), Vs. 4/2424, Salabatpura Main Road, Surat. Salabatpura, Surat-395003. Pan No. Aaaas 3509 F Appellant/ Assessee Respondent/ Revenue

Section 254(1) of Income Tax Act PER: PAWAN SINGH, JUDICIAL MEMBER: 1. This appeal by the assessee is directed against the order of learned National Faceless Appeal Centre, Delhi (NFAC)/Commissioner of Income Tax (Appeals), (in short, the ld. CIT(A)) dated 06/08/2022 for the Assessment year (AY) 2015-16 wherein the assessee has raised following grounds of appeal

JAYSHREEBEN NILAMKUMAR DESAI,NA vs. ARIVS.INCOME TAX OFFICER, WARD-3, NAVSARI

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

Bench: Shri Pawan Singh(Virtual Hearing) Jayshreeben Nilamkumar Desai, I.T.O., Saket, New Patel Nagar Society, Chhapra Ward-3, Vs. Road, Navsari. Navsari. Pan No. Ambpd 8733 A Appellant/ Assessee Respondent/ Revenue

254(1) of Income Tax Act PER: PAWAN SINGH, JUDICIAL MEMBER: 1. This appeal by the assessee is directed against the order of learned National Faceless Appeal Centre (NFAC), Delhi/Commissioner of Income Tax (Appeals) (in short, the ld. CIT(A)) dated 27/01/2023. The assessee has raised following grounds of appeal: “1. On the facts and in the circumstances

THE PURSHOTTAM FARMERS CO.OP COTTON GINNING & PRESSING SOCIETY LTD.,SURAT vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-2(3), SURAT

In the result, this appeal of assessee is allowed

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Physical Hearing) The Purshottam Farmers Co. Op D.C.I.T., Cotton Ginning & Pressing Society Circle-2(3), Surat, Vs. Ltd., Aayakar Bhawan, Jahangirpura Gin, Jahangirpura, Majuragate, Surat, Rander, Surat, Gujarat-395009 Gujarat-395001. Pan No. Aaaat 3000 A Appellant/ Respondent Respondent/ Assessee

254(1) of Income Tax Act PER: PAWAN SINGH, JUDICIAL MEMBER: 1. This appeal by the Assessee is directed against the order of learned National Faceless Appeal Centre, Delhi (in short, the NFAC)/ Commissioner of Income Tax (Appeals) (in short, the ld. CIT(A)) dated 18/12/2022 in confirming the penalty of Rs. 89,003/- levied under Section

BHOJALRAM URBAN CO OP CREDIT SOCIETY LTD.,SURAT vs. ITO, WARD 3(3)(1), SURAT

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

254(1) of Income Tax Act\nPER DINESH MOHAN SINHA, JUDICIAL MEMBER:\n1. This appeal by assessee is directed against the order of National Faceless\nAppeal Centre, Delhi [ for short, “NFAC)/Ld. CIT(A)"] dated 15.12.2022 for the\n assessment year 2017-18, which in turn arises out of an order passed by the\nAssessing Officer under section