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

2((d) the assessee failed to file return of income and as per provision of Section 80A(P). The assessee is not eligible for claiming such deduction. The Ld. CIT(A) also held that assessee had optioned to file partition before jurisdictional Commissioner for condonation of delay in filing returned of income. 6. I find that in the present appeal

ACIT, CIRCLE-2, BHARUCH vs. SNS TEXTILES LIMITED,, ANKLESHWAR

In the result, the appeal of the Revenue is dismissed

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Virtual Court) Assistant Commissioner Of M/S Sns Textiles Ltd. Income Tax Circle-2, 330-A, Opp. Atul Products Vs Bharuch, 2Nd Floor, Harikunj Ltd., Gidc, Ankleshwar- Building, Above Bank Of 393002 Baroda, Station Road, Pan : Aadcs 4565 N Bharuch-392001 Appellant / Revenue Respondent / Assessee

5 M/s SNS Textiles Ltd. allowance of A.Y. 1996-97 would be added to the allowance of A.Y. 1997-98 and the limitation of 8 years for the carry-forward and set- off of such unabsorbed depreciation would start from A.Y. 1997-98. 8.We may now examine the provisions of section 32(2

SIDDHI VINAYAK KNOTS & PRINTS PRIVATE LIMITED,SURAT vs. PR. CIT-2, SURAT, SURAT

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

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.58/Srt/2022 "नधा"रणवष"/Assessment Year: (2017-18) (Physical Court Hearing) Siddhi Vinayak Knots & Prints Pvt. Ltd. Vs. The Pcit-2, A-26, Central Park, Gidc, Pandesara Surat. S.O., Pandesara, Surat-394221. (Appellant) (Respondent) "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aamcs4421L

5 of the judgment: “Given the fact that the decision of the jurisdictional High Court was operative at the material time, the Assessing Officer could not be said to have erred in law. The fact that the instant Court had subsequently reversed the decision of the High Court would not justify the action of the Commissioner in treating the Assessing

THE SURAT DISTRICT CO. OP. BANK LTD.,,SURAT vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-2(2),, SURAT

In the result, appeal of assessee for A

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Physical Court) The Surat District Co- Deputy Commissioner Of Operative Bank Ltd., Income Tax, Vs Kanpith, Lalgate, Circle-2(2), Aayakar Bhavan, Surat-395003 Majura Gate, Pan : Aaaat 2985 Q Surat. Appellant / Revenue Respondent / Assessee

5. We have considered the rival submissions of both the parties and perused the material available on record. From perusal of record, we find that combination of this Bench in assessee’s own case for the A.Y. 2010-11 in ITA No. 16/Ahd/2017 vide order dated 3 The Surat Dist. Co-Op Bank Ltd. Vs DCIT & 2 Ors 17/05/2022

THE ASSTT. CIT., CIRCLE - 2(2),, SURAT vs. THE SURAT DISTRICT CO. OPERATIVE BANK LTD.,, SURAT

In the result, appeal of assessee for A

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Physical Court) The Surat District Co- Deputy Commissioner Of Operative Bank Ltd., Income Tax, Vs Kanpith, Lalgate, Circle-2(2), Aayakar Bhavan, Surat-395003 Majura Gate, Pan : Aaaat 2985 Q Surat. Appellant / Revenue Respondent / Assessee

5. We have considered the rival submissions of both the parties and perused the material available on record. From perusal of record, we find that combination of this Bench in assessee’s own case for the A.Y. 2010-11 in ITA No. 16/Ahd/2017 vide order dated 3 The Surat Dist. Co-Op Bank Ltd. Vs DCIT & 2 Ors 17/05/2022

THE ASSTT. CIT., CIRCLE - 2(2),, SURAT vs. THE SURAT DISTRICT CO. OPERATIVE BANK LTD.,, SURAT

In the result, appeal of assessee for A

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Physical Court) The Surat District Co- Deputy Commissioner Of Operative Bank Ltd., Income Tax, Vs Kanpith, Lalgate, Circle-2(2), Aayakar Bhavan, Surat-395003 Majura Gate, Pan : Aaaat 2985 Q Surat. Appellant / Revenue Respondent / Assessee

5. We have considered the rival submissions of both the parties and perused the material available on record. From perusal of record, we find that combination of this Bench in assessee’s own case for the A.Y. 2010-11 in ITA No. 16/Ahd/2017 vide order dated 3 The Surat Dist. Co-Op Bank Ltd. Vs DCIT & 2 Ors 17/05/2022

ENVIRO TECHNOLOGY LTD.,,ANKLESHWAR vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, BHARUCH CIRCLE-2,, BHARUCH

In the result, appeal of the assessee is allowed

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

2 ITA 2018/Ahd/2014 Enviro Technology Ltd. Vs ACIT &7Ors. appeals under section 80IA in respect of profits of the eligible undertaking amounting to Rs. 1,18,74,445/- on the ground that the appellant had not fulfilled the conditions specified in section 80IA(4) of the Act. 3. On the facts and in the circumstances of the case

ENVIRO TECHNOLOGY LTD.,,ANKLESHWAR vs. THE ADDITIONAL COMMISSIONER OF INCOME TAX, BHARUCH CIRCLE,, BHARUCH

In the result, appeal of the assessee is allowed

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

2 ITA 2018/Ahd/2014 Enviro Technology Ltd. Vs ACIT &7Ors. appeals under section 80IA in respect of profits of the eligible undertaking amounting to Rs. 1,18,74,445/- on the ground that the appellant had not fulfilled the conditions specified in section 80IA(4) of the Act. 3. On the facts and in the circumstances of the case

ENVIRO TECHNOLOGY LIMITED,,ANKLESHWAR vs. THE ACIT.,BHARUCH CIRCLE,, BHARUCH

In the result, appeal of the assessee is allowed

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

2 ITA 2018/Ahd/2014 Enviro Technology Ltd. Vs ACIT &7Ors. appeals under section 80IA in respect of profits of the eligible undertaking amounting to Rs. 1,18,74,445/- on the ground that the appellant had not fulfilled the conditions specified in section 80IA(4) of the Act. 3. On the facts and in the circumstances of the case

ENVIRO TECHNOLOGY LTD.,,ANKLESHWAR vs. ASSTT. COMMISSIONER OF INCOME TAX., BHARUCH

In the result, appeal of the assessee is allowed

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

2 ITA 2018/Ahd/2014 Enviro Technology Ltd. Vs ACIT &7Ors. appeals under section 80IA in respect of profits of the eligible undertaking amounting to Rs. 1,18,74,445/- on the ground that the appellant had not fulfilled the conditions specified in section 80IA(4) of the Act. 3. On the facts and in the circumstances of the case

ENVIRO TECHNOLOGY LTD.,,ANKLESHWAR vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, BHARUCH CIRCLE-2,, BHARUCH

In the result, appeal of the assessee is allowed

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

2 ITA 2018/Ahd/2014 Enviro Technology Ltd. Vs ACIT &7Ors. appeals under section 80IA in respect of profits of the eligible undertaking amounting to Rs. 1,18,74,445/- on the ground that the appellant had not fulfilled the conditions specified in section 80IA(4) of the Act. 3. On the facts and in the circumstances of the case

ENVIRO TECHNOLOGY LIMITED,,ANKLESHWAR vs. THE ACIT.,BHARUCH CIRCLE,, BHARUCH

In the result, appeal of the assessee is allowed

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

2 ITA 2018/Ahd/2014 Enviro Technology Ltd. Vs ACIT &7Ors. appeals under section 80IA in respect of profits of the eligible undertaking amounting to Rs. 1,18,74,445/- on the ground that the appellant had not fulfilled the conditions specified in section 80IA(4) of the Act. 3. On the facts and in the circumstances of the case

ENVIRO TECHNOLOGY LTD.,,ANKLESHWAR vs. ASSTT. COMMISSIONER OF INCOME TAX,, BHARUCH

In the result, appeal of the assessee is allowed

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

2 ITA 2018/Ahd/2014 Enviro Technology Ltd. Vs ACIT &7Ors. appeals under section 80IA in respect of profits of the eligible undertaking amounting to Rs. 1,18,74,445/- on the ground that the appellant had not fulfilled the conditions specified in section 80IA(4) of the Act. 3. On the facts and in the circumstances of the case

ENVIRO TECHNOLOGY LTD.,,ANKLESHWAR vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, BHARUCH CIRCLE-2,, BHARUCH

In the result, appeal of the assessee is allowed

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

2 ITA 2018/Ahd/2014 Enviro Technology Ltd. Vs ACIT &7Ors. appeals under section 80IA in respect of profits of the eligible undertaking amounting to Rs. 1,18,74,445/- on the ground that the appellant had not fulfilled the conditions specified in section 80IA(4) of the Act. 3. On the facts and in the circumstances of the case

SHRI NEHRUNAGAR CO-OP. HOUSING SOCIETY,SURAT vs. INCOME TAX OFFICER, WARD-1(3)(5), SURAT

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

Bench: Dr. A. L. Sainiआयकर अपील सं./Ita No.507/Srt/2023 Assessment Year: (2016-17) (Physical Hearing) Shri Nehrunagar Co.Op. Housing Vs. The Ito, Society, Ward – 1(3)(5), Umang Hall, Nehrunagar Society, Surat Ichchanath Road, Surat – 395007. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aabas2271H (Appellant) (Respondent)

section 80P(4) made by Ld. AO and further erred by applying such wrong interpretation to the case of appellant while disallowing the claim u/s. 80P(2)(d). 7. On the facts and in the circumstances of the case as well as the law on the subject, the learned Commissioner of the Income Tax (Appeals) has erred in confirming

GUJARAT MITRA PRIVATE LIMITED,SURAT vs. ASSTT. DIRECTOR INCOME TAX, CPC, BANGLORE

Bench: Shri Pawan Singh, Jm &Dr. A.L.Saini, Am आयकर अपील सं./Ita No.32 & 33/Srt/2023 (िनधा"रणवष" / Assessment Years: (2017-18 & 2018-19) (Virtual Court Hearing) Gujarat Mitra Pvt. Ltd. Assistant Director Of Income Tax, Ward No.10, Soni Faliya, Chowk Centralized Processing Center, Vs. Bazar, Surat-395003 Bangalore-560500 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aabcg 2528 F (अपीलाथ" /Appellant ) (""थ" /Respondent)

5,08,713 TOTAL-A+B 17,49,931 65,510 18,15,441 6. We note that as per proviso to section 43B of the Act, if the assessee pays the employers` contribution to provident fund and ESIC before the due date of furnishing return of income under section 139(1) of the Act, then it would be sufficient

GUJARAT MITRA PRIVATE LIMITED,SURAT vs. ASSTT. DIRECTOR INCOME TAX, CPC, BANGLORE

Bench: Shri Pawan Singh, Jm &Dr. A.L.Saini, Am आयकर अपील सं./Ita No.32 & 33/Srt/2023 (िनधा"रणवष" / Assessment Years: (2017-18 & 2018-19) (Virtual Court Hearing) Gujarat Mitra Pvt. Ltd. Assistant Director Of Income Tax, Ward No.10, Soni Faliya, Chowk Centralized Processing Center, Vs. Bazar, Surat-395003 Bangalore-560500 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aabcg 2528 F (अपीलाथ" /Appellant ) (""थ" /Respondent)

5,08,713 TOTAL-A+B 17,49,931 65,510 18,15,441 6. We note that as per proviso to section 43B of the Act, if the assessee pays the employers` contribution to provident fund and ESIC before the due date of furnishing return of income under section 139(1) of the Act, then it would be sufficient

SHRI DHARMENDRA HIRUBHAI PATEL,SURAT vs. DY. COMMISSIONER OF INCOME TAX, CPC, BANGLURU, SURAT

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

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.139/Srt/2021 Assessment Year: (2018-19) (Physical Court Hearing) Dharmendra Hirubhai Patel, Vs. The Dcit, Cpc, Motawada Steet, At & Po. Hazira, Bangluru. Tal: Choryasi, Surat – 394270. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Amhpp6575A (Appellant) (Respondent) Assessee By Shri Deven Kapadia, Ar Respondent By Shri Vinod Kumar, Sr. Dr Date Of Hearing 04/01/2023 10/01/2023 Date Of Pronouncement

depreciation). Each of these deductions, has its contours, depending upon the expressions used, and the conditions that are to be met. It is therefore necessary to bear in mind that specific enumeration of deductions, dependent upon fulfillment of particular conditions, would qualify as allowable deductions: failure by the assessee to comply with those conditions, would render the claim vulnerable

BHAVNA ENTERPRISE,SURAT vs. INCOME TAX OFFICER, WARD 2(3)(3), SURAT

In the result, appeal of the assessee is dismissed

Bench: Dr. A. L. Sainiआयकर अपील सं./Ita No.487/Srt/2023 Assessment Year: (2018-19) (Virtual Hearing) Bhavna Enterprise, Vs. The Adit, 30, Ambika Nagar Society, Cpc, Bengaluru Hazira Road, Ichchhapore, Jurisdictional Assessing Officer: Surat - 394510 The Ito, Ward-2(3)(6), Surat. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aagfb5274K (Appellant) (Respondent)

5. I have heard both the parties and carefully gone through the submissions put forth on behalf of the assessee along with the documents furnished and the case laws relied upon, and perused the facts of the case including the findings of the ld. CIT(A) and other material brought on record. I find merit in the submission