BHARUCH ENVIRO INFRASTRUCTURE LTD.,,ANKLESHWAR vs. DY. COMMISSIONER OF INCOME TAX,, BHARUCH

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Virtual Court) Bharuch Enviro Deputy Commissioner Of Infrastructure Ltd.117-118, Income Tax, Bharuch Vs Gidc Estate-393002 Circle, Pan : Aaacb 8075 F Assessee / Appellant Revenue /Respondent

23. The case of the assessee was re-opened under section 147 on 28.03.2012. Notice under section 148 was served upon assessee on 30.03.2012. The case of assessee was re-opened by Assessing Officer while finalizing assessment for AY 2010-11 by taking view that assessee is not eligible for deduction under section 80IA as it was not having agreement

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

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Virtual Court) Bharuch Enviro Deputy Commissioner Of Infrastructure Ltd.117-118, Income Tax, Bharuch Vs Gidc Estate-393002 Circle, Pan : Aaacb 8075 F Assessee / Appellant Revenue /Respondent

23. The case of the assessee was re-opened under section 147 on 28.03.2012. Notice under section 148 was served upon assessee on 30.03.2012. The case of assessee was re-opened by Assessing Officer while finalizing assessment for AY 2010-11 by taking view that assessee is not eligible for deduction under section 80IA as it was not having agreement

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

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Virtual Court) Bharuch Enviro Deputy Commissioner Of Infrastructure Ltd.117-118, Income Tax, Bharuch Vs Gidc Estate-393002 Circle, Pan : Aaacb 8075 F Assessee / Appellant Revenue /Respondent

23. The case of the assessee was re-opened under section 147 on 28.03.2012. Notice under section 148 was served upon assessee on 30.03.2012. The case of assessee was re-opened by Assessing Officer while finalizing assessment for AY 2010-11 by taking view that assessee is not eligible for deduction under section 80IA as it was not having agreement

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

c) of section 80IA(40(i). Accordingly the assessee is eligible for claim of deduction under section 80IA of the Act. The assessee also furnished the ITA 2018/Ahd/2014 Enviro Technology Ltd. Vs ACIT &7Ors. appeals detailed particulars of Undertakings, allowable allowability of deduction, ownership status, and agreement with the GIDC and submitted that the assessee is entitled for deduction under

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

c) of section 80IA(40(i). Accordingly the assessee is eligible for claim of deduction under section 80IA of the Act. The assessee also furnished the ITA 2018/Ahd/2014 Enviro Technology Ltd. Vs ACIT &7Ors. appeals detailed particulars of Undertakings, allowable allowability of deduction, ownership status, and agreement with the GIDC and submitted that the assessee is entitled for deduction under

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

c) of section 80IA(40(i). Accordingly the assessee is eligible for claim of deduction under section 80IA of the Act. The assessee also furnished the ITA 2018/Ahd/2014 Enviro Technology Ltd. Vs ACIT &7Ors. appeals detailed particulars of Undertakings, allowable allowability of deduction, ownership status, and agreement with the GIDC and submitted that the assessee is entitled for deduction under

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

c) of section 80IA(40(i). Accordingly the assessee is eligible for claim of deduction under section 80IA of the Act. The assessee also furnished the ITA 2018/Ahd/2014 Enviro Technology Ltd. Vs ACIT &7Ors. appeals detailed particulars of Undertakings, allowable allowability of deduction, ownership status, and agreement with the GIDC and submitted that the assessee is entitled for deduction under

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

c) of section 80IA(40(i). Accordingly the assessee is eligible for claim of deduction under section 80IA of the Act. The assessee also furnished the ITA 2018/Ahd/2014 Enviro Technology Ltd. Vs ACIT &7Ors. appeals detailed particulars of Undertakings, allowable allowability of deduction, ownership status, and agreement with the GIDC and submitted that the assessee is entitled for deduction under

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

c) of section 80IA(40(i). Accordingly the assessee is eligible for claim of deduction under section 80IA of the Act. The assessee also furnished the ITA 2018/Ahd/2014 Enviro Technology Ltd. Vs ACIT &7Ors. appeals detailed particulars of Undertakings, allowable allowability of deduction, ownership status, and agreement with the GIDC and submitted that the assessee is entitled for deduction under

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

c) of section 80IA(40(i). Accordingly the assessee is eligible for claim of deduction under section 80IA of the Act. The assessee also furnished the ITA 2018/Ahd/2014 Enviro Technology Ltd. Vs ACIT &7Ors. appeals detailed particulars of Undertakings, allowable allowability of deduction, ownership status, and agreement with the GIDC and submitted that the assessee is entitled for deduction under

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

c) of section 80IA(40(i). Accordingly the assessee is eligible for claim of deduction under section 80IA of the Act. The assessee also furnished the ITA 2018/Ahd/2014 Enviro Technology Ltd. Vs ACIT &7Ors. appeals detailed particulars of Undertakings, allowable allowability of deduction, ownership status, and agreement with the GIDC and submitted that the assessee is entitled for deduction under

RAJ ABHISHEK CORPORATION,SURAT vs. PR. CIT-1, SURAT, SURAT

In the result, appeal filed by the assessee is dismissed

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकरअपीलसं./Ita No.117/Srt/2022 ("नधा"रणवष" / Assessment Year: (2017-18) (Physical Court Hearing) Raj Abhishek Corporation Principal Commissioner Of Income 501,Kohinoortextiles Market, Tax, Surat-1, Room No.123, Aaykar Vs. Ring Road, Surat-395002 Bhavan, Majura Gate, Surat—395002 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aajfr 6297 D (Appellant) (Respondent) िनधा"रती की ओर से /Assessee By : Shri Ketan Jagirdar, C.A राज"व क" ओर से /Respondent By : Shri Ashok B. Koli, Cit-D.R

disallowance in respect of deduction claimed u/s 80-IB of the Act. Thus, Ld. PCIT noted that Assessing Officer has passed the order u/s 143(3) of the Act, dated 16.12.2019 without making inquiries which should have been made and without application of mind. This make the order erroneous in so far as it is prejudicial to the interest

SHRI RAM EDUCATION & GRAMINVIKAS CHARITABLE TRUST,VALSAD vs. INCOME TAX OFFICER ( EXEMPTION WARD), SURAT

In the result, this appeal of the assessee is dismissed

Bench: Shri Pawan Singh & Dr. Arjun Lal Sainishri Ram Education & I.T.O., (Exemption Ward) Graminvikas Charitable Trust, Aayakar Bhavan, Vs. Jauagauri Park, Hathikhana, Majura Gate, Dharampur, Surat. Valsad-396050. Pan No. Aalts 324 F Appellant/ Assessee Respondent/ Revenue

23)(C) of the Act for claiming exemption under Section 11and 12 of the Act. Bank statement received from the banker of assessee, in response to notice under Section 133(6) was also enclosed alongwith the said show cause notice. The Assessing Officer recorded that representative of assessee appeared, however, only part information was supplied in tapal, accordingly the Assessing

ENVIRO CONTROL PRIVATE LIMITED,SURAT vs. PRINCIPAL COMMISSIONER OF INCOME- 1, SURAT

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

Bench: Shri Pawan Singh, Jm &Dr. A.L.Saini, Am आयकर अपीलसं./Ita No.113/Srt/2022 (िनधा"रणवष" / Assessment Year: (2017-18) (Virtual Court Hearing) Enviro Control Pvt. Ltd., Principal Commissioner Of Income- Tax-I, Surat Aayakar Bhawan, Majura Nr. Titan Showroom Ghod Dod Road, Vs. Gate, Opp. New Civil Hospital, Surat- Surat-395001 395001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaace 8700 C (Appellant ) (Respondent)

C) divided by 2 1% x average value of 1% x Rs.3,84,08,631/- Rs.3,84,086/- investment (income from which is exempt) Total disallowance Rs.3,84,086/- 6. Thus, Ld.PCIT noted that while finalizing the assessment proceedings, an amount of Rs.3,84,086/- should have been disallowed u/s 14A and required to be added to the total income

DCIT, CIRCLE-1(1)(2), SURAT vs. J K PAPER LIMITED, SURAT

In the result, this appeal of the Revenue is dismissed

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Virtual Court) D.C.I.T. M/S J.K. Paper Ltd. Circle-1(1)(2), P.O. Central Pulp Mill, Vs. Surat. Fort Songadh, Surat. Pan : Aaact 6305 N Appellant Respondednt

c) of the Act vide his notice dated 14/02/2018. The assessing officer identified the following addition/ disallowance; 1. Disallowance of expenses claimed on account of Rs. 4,23,000/- social forestry expenses and depreciation on assets used for social forestry (Restricted) 2 Reduction deduction claimed u/s 80IA Rs. 2,52,99,629/- 3 Disallowance under section 40(a)(ia) Rs.12

SHRI VIJAY CHAMPAK PATEL,SURAT vs. THE INCOME TAX OFFICER, WARD-6(4), SURAT

In the result, appeal filed by the assessee is allowed

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकरअपीलसं./Ita No.281/Ahd/2016 ("नधा"रणवष" / Assessment Year: 2011-12) Vijay Champak Patel, Vs. Income Tax Officer, Pachhlu Faliyu, Near Water Ward-6(4), Surat Tank, Bharthana, Vesu, Surat

10. It was tried to be suggested that Section 14A of the Act specifically excluded the deductions in respect of the expenditure incurred by the assessee in relation to income which does not form part of the total income under the Act. It was further pointed out that the dividends from the shares did not form the part

THE DCIT, CIRCLE-1(3), SURAT vs. SMT. URMI NILESH NAGARSETH, SURAT

In the result, the appeal of the revenue is dismissed

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Virtual Court) Deputy Commissioner Of Income Vs. Smt Urmi Nilesh Nagarseth, Tax, Circle-1(3), Surat C-4, Dharam Palace, B/H. Sneh Sankul Hall, Anand Mahal Road, Adajan, Surat-395009. Pan : Abrpn1596Q Appellant Respondednt

C-4, Dharam Palace, B/h. Sneh Sankul Hall, Anand Mahal Road, Adajan, Surat-395009. PAN : ABRPN1596Q APPELLANT RESPONDEDNT Appellant by Shri Ritesh Mishra – CIT(DR) Respondent by Ms Urvashi Shodhan - AR Date of hearing 30/09/2020 Date of pronouncement 09/10/2020 O R D E R PER PAWAN SINGH, JUDICIAL MEMBER: 1. This appeal by the revenue is directed against the order

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

c). 8. The Learned CIT(A)/ NFAC has erred in rejecting the delay condone petition of the assessee society for filling the appeal within prescribed time and dismissed the appeal without going through merits of the case which is unjustified and bad in law. 9. In finance Act, 2006, section 80P(4) inserted to withdraw exemption