MOGAR PARTAPORE VIBHAG SEVA SAHKARI MANDLI LTD,NA vs. ARIVS.DCIT, NAVSARI CIRCLE , NAVSARI

In the result, all the appeals filed by the assessee are hereby dismissed

Bench: Shri Siddhartha Nautiyal & Shri Bijayananda Pruseth

U/s 80P (2) (d) which exempt dividend and interest income of co- operative society from other co-operative societies (where co-operative bank is one kind of co-operative society only). 10. The Appellant craved leave to Add, Alter, deletes, amend or rescind any of the above grounds of appeal.” We shall first take up assessee’s appeal

NAVAGAM VIBHAG SEVA SAHKARI MANDLI LTD,NA vs. ARIVS.ITO, WARD 3 , NAVSARI

In the result, all the appeals filed by the assessee are hereby dismissed

Bench: Shri Siddhartha Nautiyal & Shri Bijayananda Pruseth

U/s 80P (2) (d) which exempt dividend and interest income of co- operative society from other co-operative societies (where co-operative bank is one kind of co-operative society only). 10. The Appellant craved leave to Add, Alter, deletes, amend or rescind any of the above grounds of appeal.” We shall first take up assessee’s appeal

NAVAGAM VIBHAG SEVA SAHKARI MANDLI LTD,NA vs. ARIVS.ITO, WARD-3, NAVSARI

In the result, all the appeals filed by the assessee are hereby dismissed

Bench: Shri Siddhartha Nautiyal & Shri Bijayananda Pruseth

U/s 80P (2) (d) which exempt dividend and interest income of co- operative society from other co-operative societies (where co-operative bank is one kind of co-operative society only). 10. The Appellant craved leave to Add, Alter, deletes, amend or rescind any of the above grounds of appeal.” We shall first take up assessee’s appeal

NAVAGAM VIBHAG SEVA SAHAKARI MANDLI LTD,NA vs. ARIVS.INCOME TAX OFFICER, WARD 3 , NAVSARI

In the result, all the appeals filed by the assessee are hereby dismissed

Bench: Shri Siddhartha Nautiyal & Shri Bijayananda Pruseth

U/s 80P (2) (d) which exempt dividend and interest income of co- operative society from other co-operative societies (where co-operative bank is one kind of co-operative society only). 10. The Appellant craved leave to Add, Alter, deletes, amend or rescind any of the above grounds of appeal.” We shall first take up assessee’s appeal

PRIME HEALTH CARE PRODUCTS,DAMAN vs. ACIT, VAPI CIRCLE,, VAPI

In the result, appeal filed by the assessee is dismissed

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.506/Srt/2019 "नधा"रणवष"/Assessment Year: (2009-10) (Virtual Court Hearing) Prime Health Care Products, Vs. The Dcit, Vapi Circle, Plot No.198 To 207, Dabhel Indl. Co. Vapi. Society Ltd., Village. Dabhel, Daman, Daman-396210. (Assessee) (Respondent) "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aadfp6232C

154 of the IT Act as the disallowance u/s 80IB was made by mentioning of cogent reasons given in the assessment order u/s 143(3) of the IT Act 'by the AO. The discussion on page No. 4 of the assessment order clearly indicate that the AO had referred to the decision of Hon'ble ITAT, Ahmedabad in the case

AL MEHMOOD CHARITABLE TRUST,BHARUCH vs. INCOME TAX OFFICER, WARD- 1(5),, BHARUCH

In the result, appeals filed by the assessee (ITA No

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita Nos.92 & 93/Srt/2022 "नधा"रण वष"/Assessment Years: (2016-17 & 2017-18) (Physical Court Hearing) Al Mehmood Charitable Trust, Income Tax Officer, By Pass Road Jambusar, Vs. Ward-1(5), Bharuch. Bharuch-392150 (Appellant) (Respondent) "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaata 2702 M िनधा"रती क" ओर से /Assessee By Shri Rasesh Shah, Ca राज"व क" ओर से /Respondent By Shri Ashok B. Koli, Cit-Dr सुनवाई क" तारीख/Date Of Hearing 12/01/2023 उ"ोषणा क" तारीख/Date Of Pronouncement 24/01/2023

rectification application u/s 154 on 05-04-2019 before the Assessing Officer. The Assessing Officer passed order u/s 154 on 07-06-2019 disallowing

AL MEHMOOD CHARITABLE TRUST,BHARUCH vs. INCOME TAX OFFICER, WARD- 1(5),, BHARUCH

In the result, appeals filed by the assessee (ITA No

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita Nos.92 & 93/Srt/2022 "नधा"रण वष"/Assessment Years: (2016-17 & 2017-18) (Physical Court Hearing) Al Mehmood Charitable Trust, Income Tax Officer, By Pass Road Jambusar, Vs. Ward-1(5), Bharuch. Bharuch-392150 (Appellant) (Respondent) "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaata 2702 M िनधा"रती क" ओर से /Assessee By Shri Rasesh Shah, Ca राज"व क" ओर से /Respondent By Shri Ashok B. Koli, Cit-Dr सुनवाई क" तारीख/Date Of Hearing 12/01/2023 उ"ोषणा क" तारीख/Date Of Pronouncement 24/01/2023

rectification application u/s 154 on 05-04-2019 before the Assessing Officer. The Assessing Officer passed order u/s 154 on 07-06-2019 disallowing

SHRI MODH PATNI GHANCHI GNATI PUNCH TRUST,SURAT vs. INCOME TAX OFFICER, WARD-2(3)(6), SURAT

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.88/Srt/2023 Assessment Year: (2016-17) (Physical Court Hearing) Shri Modh Patni Ghanchi Gnati Income Tax Officer, Punch Trust, Vs. Ward-2(3)(6), Bahulbaug, Prichhadi Road, Surat Haripura, Surat-395003 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aabts 2898 D (अपीलाथ"/Assessee) (""थ" /Respondent)

rectification application u/s 154 of the Act before CPC, Bengaluru. An order u/s 154 of the Income Tax Act, 1961 ITA No.88/SRT/2023/AY.16-17 Shri Modh Patni Ghanchi Gnati Punch Trust was passed by DCIT (CPC) vide dated 29.08.2018 adhering to disallowance

NIMESHKUMAR KAMLESHBHAI THAKKAR,SURAT vs. DY. COMMISSIONER OF INCOME TAX , CPC, BANGALORE

In the result, assessee’s appeal is allowed for statistical purposes in above terms

Bench: Shri Pawan Singh, Jm &Dr. A.L.Saini, Am आयकर अपीलसं./Ita No.166/Srt/2021 (िनधा"रणवष" / Assessment Year: (2012-13) (Virtual Court Hearing) Nimeshkumar Kamleshbhai Deputy Commissioner Of Income Thakkar, 4 Swastik Flats, Nr. Tax, Cpc, Bangalore Post Bag Vs. Ambika Niketan Mandir, No.2, Electronic City Post Office, Athwalines, Surat-395007 Bangalore "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Acmpt 0073 E (Appellant ) (Respondent)

disallowed in that case the corresponding income shown by assessee also ought to have been reduced by passing rectification order u/s 154

NY GREEN ENERGY PRIVATE LIMITED FORMELY KNOW AS SUNKON ENERGY PVT LTD,SURAT vs. DCIT CIRCLE 2(1)(1), SURAT

In the result, appeal of the assessee is allowed

Bench: MS SUCHITRA RAGHUNATH KAMBLE (Judicial Member), SHRI BIJAYANANDA PRUSETH (Accountant Member)

disallowed the claim of deduction u/s 80-IA of the Act. The CIT(A) has rightly upheld the adjustment in the intimation u/s 143(1) of the Act. 7. We have heard both the parties and perused the materials on record. We have also deliberated the case laws relied on by the Ld. AR of the assessee. In the present

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE -2, SURAT vs. M/S VASANT FABRICS PVT. LTD., , SURAT

In the result, appeal filed by the Revenue is dismissed

Bench: Shri Pawan Singh, Jm &Dr. A.L.Saini, Am आयकर अपील सं./Ita No.229/Srt/2022 (िनधा"रण वष" / Assessment Year: (2013-14) (Physical Court Hearing) Asstt. Commissioner Of Income- M/S Vasant Fabrics Pvt. Ltd., Tax, Central Circle-2, Room Plot No. 146, Gidc, Pandesara, Vs. 5Th No.505, Floor, Aaykar Surat-394210 Bhawan, Majura Gate, Surat- 395001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aabcv 5908 Q (अपीलाथ" /Appellant ) (""थ" /Respondent)

disallowance in rectification order under section 154 of the Act passed by Ld. CIT(A) in granting credit of additional income of Rs.31 lakh declared by assessee while filing return of income. The Ld. CIT-DR for the Revenue submits that Ld. CIT(A) erred in granting set off / credit of income declared by assessee in response to notice under

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

rectification application u/s 154 but the mistake was not rectified in the order passed u/s 154 of the Act. The Assessee filed appeal against order u/s 154 of the Act before Ld CIT(A). 4. The Ld. Counsel argued that Ld CIT(A), NFAC has erred in concluding that exemption Notification No. SRT/CCIT/ITO(HQ)-I/10

MOHAMMEDALTAF ABDULKADAR MEMON,SURAT vs. INCOME TAX OFFICER, WARD-2(2)(1) AND DCIT,CPC, SURAT

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

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Virtual Court) Mohammedaltaf Abdulkadar Memon, I.T.O. 4/4478 Taiyabi Street, Ward- 2(2)(1), Vs. Zampa Bazar, Surat & Dcit, Cpc Surat-395003. Bangalore) Pan: Ahzpm 3224 E Appellant Respondednt

rectification order passed u/s 154 of the Act by DCIT, CPC, Bengaluru. 2. On the facts and circumstances of the case as well as law on the subject, the ld. CIT(A),NFAC has erred in confirming the action of DCIT, CPC. In disallowing

MS KALAMANDIR JEWELLERS LTD. ,SURAT vs. THE ASST. COMMISSIONER OF INCOME TAX- CIRCLE 1(1)(1), SURAT

In the result, appeal of the assessee is allowed for statistical\npurposes

rectification application u/s 154 of the\nincome tax act 1961.\nSo, this ground of the appeal is hereby rejected however the\nappellant assessee is free to file an application u/s 154(1) of the\nIT Act 1961subject to the provisions of the act.”\n6.3 Having considered the matter, we are of the view that the\napproach adopted by the learned

TRINITY EDUCATION TRUST,SURAT vs. THE INCOME TAX OFFICER, EXEMPTION WARD, SURAT

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

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Virtual Court) Trinity Education Trust, The Income Tax Officer, 1C-4, Row House, Exemption Vs Muktanand Nagar, Sardar Ward, Surat. Bridge, Adajan, Surat. Pan: Aabtt4722H Appellant/ Revenue Respondent/ Assessee

rectification request u/s 154 of the Act. Trinity Education Trust 3. It is therefore prayed that above addition made by assessing officer and confirmed by Commissioner of Income-tax (Appeals) may please be deleted. Appellant craves leave to add, alter or delete any grounds either before or in the course of hearing of the appeal.” 2. Brief facts

ORCHID CORP,SURAT vs. ITO, WARD 1(1)(1), SURAT

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

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Prusethआयकर अपील सं./Ita No.1119/Srt/2024 Assessment Year: (2021-22) (Hybrid Hearing) Orchid Corp., Vs. Ito, F-11, Orchid Ventura, Nr. New Lp Ward - 1(1)(1), Savani School, Palanpore Canal Surat Road, Surat - 395009 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aaffo2395F (Appellant) (Respondent) Appellant By Shri Suresh K. Kabra, Ca Respondent By Shri Ravi Kant Gupta, Cit-Dr Date Of Hearing 31/07/2025 Date Of Pronouncement 29/10/2025

disallowance of deduction claimed u/s 80IBA of the Act was made because the return was furnished beyond the due date specified under sub-section (1) of section 139 of the Act. The assessee vide rectification petition dated 23.01.2023 stated that there was a mistake in the said intimation, which was apparent from record within the meaning of section 154

BETEX INDIA LIMITED,SURAT vs. DY. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-2, SURAT

In the result, Ground No. 4 to 6 raised by the Revenue in ITA

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

disallowance of alleged unaccounted job work receipt by assessee. Hence, ground No.1 to 4 raised by Revenue are dismissed. 18. Considering the fact that we have upheld the action of ld CIT(A) hence, sole ground of appeal raised by assessee in its appeal is also dismissed. In the result, assessees appeal is dismissed.” 8. Since, the issue is squarely

DCIT, CENTRAL CIRCLE-2, SURAT, SURAT vs. DHANPRIYA PRINTS PVT. LTD.,, SURAT

In the result, Ground No. 4 to 6 raised by the Revenue in ITA

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

disallowance of alleged unaccounted job work receipt by assessee. Hence, ground No.1 to 4 raised by Revenue are dismissed. 18. Considering the fact that we have upheld the action of ld CIT(A) hence, sole ground of appeal raised by assessee in its appeal is also dismissed. In the result, assessees appeal is dismissed.” 8. Since, the issue is squarely

DY. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-2, SURAT vs. BETEX INDIA LIMITED, SURAT

In the result, Ground No. 4 to 6 raised by the Revenue in ITA

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

disallowance of alleged unaccounted job work receipt by assessee. Hence, ground No.1 to 4 raised by Revenue are dismissed. 18. Considering the fact that we have upheld the action of ld CIT(A) hence, sole ground of appeal raised by assessee in its appeal is also dismissed. In the result, assessees appeal is dismissed.” 8. Since, the issue is squarely