DY. COMMISSIONER OF INCOME TAX, CENTRAL CIR.-3, SURAT vs. SH. HARESHBHAI MOHANBHAI SAKARIYA, SURAT

In the result, Revenue’s appeal is dismissed

Bench: Shri Pawan Singh & Dr. Arjun Lal Sainiit(Ss)A No.01/Srt/2021 (Ay 2010-11) It(Ss)A No.09/Srt/2020 (Ay 2014-15) (Hearing In Physical Court) Deputy Commissioner Of Shri Dineshchandra D Income-Tax, Central Circle- Koradia, 3Room No.507, 5Th Floor, 9/10, Dayanand Society, Aayakar Bhawan, Majura B/H.Navyug College, Gate, Surat-395001 Rander Road, Surat Pan No: Acupk 3696 A Assistant Commissioner Of Vs Income-Tax, Central Circle-3, Room No.507, 5Th Floor, Aayakar Bhawan, Majura Gate, Surat-395001 Appellant / Revenue Respondent /Assessee

disallowance of interest paid on various unsecured loan of Rs. 20,02,042/-. 3. Aggrieved by the addition made in assessment order and validity of order passed under section 153A, the assessee filed appeal before Ld. CIT(A). Before ld CIT(A) besides challenging AYs 10-11, 14-15, 15-16 & 17-18 Dineshchandra D Koradia, Nagjibhai M Sakariya

ASST. COMMISSIONER OF INCOME TAX, CC-2, SURAT vs. AALIDHAARA TEXTOOL ENGINEERS PVT. LTD, SURAT

In the result, the grounds of appeal raised by Revenue are partly allowed

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

10,76,07,470 4. The Assessing Officer further noted that assessee has filed revised computation of income wherein assessee has made disallowance of Rs.4,59,140/- under section 14A. The assessee also inform that disallowance of Rs.4,59,140/- is 1.00 % of exempt income. The assessee also submitted that Rs.16,57,950/- was also disallowed while computing total income

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE -2, SURAT vs. M/S AALIDHAR TEXTOOL ENGINEERS PVT. LTD., SURAT

In the result, the grounds of appeal raised by Revenue are partly allowed

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

10,76,07,470 4. The Assessing Officer further noted that assessee has filed revised computation of income wherein assessee has made disallowance of Rs.4,59,140/- under section 14A. The assessee also inform that disallowance of Rs.4,59,140/- is 1.00 % of exempt income. The assessee also submitted that Rs.16,57,950/- was also disallowed while computing total income

M/S. VRAJ DEVELOPERS,,SURAT vs. INCOME TAX OFFICER, WARD-5(2),, SURAT

In the result, both the appeals of the Assessees are dismissed

Bench: Shri Bhavnesh Saini & Shri O.P. Meena

5 ITA.Nos.2619 & 2620/Ahd/2014 M/s. Vraj Corporation, Amd M/s. Vraj Developers, Surat. of its receipts is not retained by the assessee firms in any of the cases. The explanation given by the assessees were not accepted by the A.O. and he disallowed the deduction under section 80IB(10

M/S. VRAJ CORPORATION,,SURAT vs. INCOME TAX OFFICER , WARD-5(2),, SURAT

In the result, both the appeals of the Assessees are dismissed

Bench: Shri Bhavnesh Saini & Shri O.P. Meena

5 ITA.Nos.2619 & 2620/Ahd/2014 M/s. Vraj Corporation, Amd M/s. Vraj Developers, Surat. of its receipts is not retained by the assessee firms in any of the cases. The explanation given by the assessees were not accepted by the A.O. and he disallowed the deduction under section 80IB(10

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

5. Aggrieved by the disallowance of deduction under section 80IA of the Act as well as on the reopening, the assessee filed appeal before the ld.CIT(A). Before the ld.CIT(A), the assessee filed detailed written submissions on reopening as well as on the addition/disallowances of deduction under section 80IA. Before (A.Y s 06-07 & 07-08) Bharuch Enviro Infrastructure

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

5. Aggrieved by the disallowance of deduction under section 80IA of the Act as well as on the reopening, the assessee filed appeal before the ld.CIT(A). Before the ld.CIT(A), the assessee filed detailed written submissions on reopening as well as on the addition/disallowances of deduction under section 80IA. Before (A.Y s 06-07 & 07-08) Bharuch Enviro Infrastructure

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

5. Aggrieved by the disallowance of deduction under section 80IA of the Act as well as on the reopening, the assessee filed appeal before the ld.CIT(A). Before the ld.CIT(A), the assessee filed detailed written submissions on reopening as well as on the addition/disallowances of deduction under section 80IA. Before (A.Y s 06-07 & 07-08) Bharuch Enviro Infrastructure

SACHIN NOTIFIED AREA,SURAT vs. PR. COMMISSIONER OF INCOME TAX , SURAT - 1, SURAT

In the result, appeal filed by the assessee is allowed

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.343/Srt/2022 "नधा"रण वष"/Assessment Year: (2017-18) (Physical Hearing) Sachin Notified Area, Vs. The Pcit, Surat-1 Plot No.5719, Unnati Building, Sachin Gidc, Sachin, Surat-394230. (Appellant) (Respondent) "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaals0146H Shri P. M. Jagasheth, Ca Appellant By Shri Ravinder Sindhu, Cit(Dr) Respondent By Date Of Hearing 31/05/2023 Date Of Pronouncement 26/06/2023

disallowed the deduction claimed by the assessee, stating that the assessee was not covered by the definition of Local Authority as contained in Explanation to Section 10(20) of the Income Tax Act. 5

AALIDHARA TEXTOOL ENGINEERS PVT. LTD,SURAT vs. PCIT-1, SURAT

In the result, the appeal of the assessee is allowed

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकरअपीलसं./Ita No.94/Srt/2020 ("नधा"रणवष" / Assessment Years: (2014-15) (Virtual Court Hearing) Alidhara Textool Engineers Pvt. Ltd., Vs. The Pcit-1, Surat. Plot No.168, Udhyog Nagar Road, Udhna, Surat -394210. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaacd8469M (Assessee) (Respondent)

5. On verification of the case record, it was noticed by ld PCIT that exemption claimed u/s 10(38) of the Act and allowed by the AO without making necessary enquiry and verifying the facts whether conditions for availing exemption u/s 10(38) of the Act are fulfilled or not. The AO did not make disallowance u/s 14A r.w. Rule

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

10,640/-. The copy of such details are placed on record. The Assessing Officer while passing the assessment order accepted the status of assessee as “Primary Agricultural Co-Operative Credit Society”. However, the Assessing Officer denied such deduction under section 80P(2)(a)(i) and 80P(2)(d) by wrongly applying the provision of Section 80A(5). The Assessing Officer

DHANSUKHBHAI PARAGJIBHAI PATEL,,SURAT vs. THE DCIT, CIRCLE-2(3),, SURAT

In the result, the appeal of the assessee partly allowed

Bench: Shri Sandeep Gosain & Shri O.P.Meena, Accoutant Member आ.अ.सं/.I.T.A No.1021/Ahd/2016 िनधा"रण वष"/Assessment Year:2009-10 Shri Dhansukhbhai Deputy Commissioner Of Paragjibhai Patel, Income-Tax, 143, Brahaman Faliya, Circle - 2(3) Surat Dindoli Udhna 394210 Pan: Avdpp7007 L अपीलाथ" Appellant ""यथ"/Respondent

5 of 16 erected by the SMC and proceedings for acquisition of land were initiated. However, in the meantime the land owners have entered into negotiation with SMC and sellers agreed to sell the subject land at negotiated price and conveyed their consent. Therefore, CIT (A) viewed that reservation per se cannot be termed as acquisition of land leave aside

SHRI DINESHBHAI VITTALBHAI PATEL,,SURAT vs. THE INCOME TAX OFFICER,, SURAT

In the result, the appeal of the assessee partly allowed

Bench: Shri Sandeep Gosain & Shri O.P.Meena, Accoutant Member आ.अ.सं/.I.T.A No.970/Ahd/2016 िनधा"रण वष"/Assessment Year:2009-10 Shri Dineshbhai Vittalbhai Income Tax Officer, Patel, Ward- 2(3)(7), Surat 6/1261, Bhut Sheri, Mahidharpura Surat Pan: Aatwpp 3597J अपीलाथ" Appellant ""यथ"/Respondent

5 of 15 erected by the SMC and proceedings for acquisition of land were initiated. However, in the meantime the land owners have entered into negotiation with SMC and sellers agreed to sell the subject land at negotiated price and conveyed their consent. Therefore, CIT (A) viewed that reservation per se cannot be termed as acquisition of land leave aside

M/S. S.D. MINERALS PVT.LTD.,SURAT vs. THE JT.CIT.,(OSD)CIRCLE-4,, SURAT

In the result, the appeal of the assessee stands allowed

Bench: Shri Sandeep Gosain & Shri O.P.Meena, Accoutant Member आ.अ.सं/.I.T.A No.554/Srt/2019 िनधा"रण वष"/Assessment Year:2009-10 M/S. S.D. Minerals Pvt. Ltd., Joint Commissioner Of 3009, World Trade Centre, Income-Tax Circle –4 Ring Road Surat 395002 (Osd)Surat Pan: Aakcs 3533 K अपीलाथ" Appellant ""यथ"/Respondent

5 transporters on whose behalf payments have been made. Thus, the S. D. Mineral Pvt. Ltd. v. JCIT-Circle-4 (OSD) Surat /I.T.A.No. 554/SRT/2019/A.Y. 09-10 Page 9 of 16 payment so made were found to be genuine which is also supported by the ledger account of person concerned. Thus, the payments so made is genuine and identity

PRAGATI GLASS PVT. LTD.,,BHARUCH vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1 , BHARUCH

In the result, ground No. 4 is allowed

Bench: Shri Pawan Singh () & Dr. Arjun Lal Saini () Assessment Year: 2013-14 Pragati Glass Private Limited, Asst. Commissioner Of Income Tax, Kharach, Kosamba (R.S), District Vs. Cir. 1, Bharuch-394120 Station Road, Bharuch-392001. Pan No. Aabcp 7377 H Appellant Respondent

section 14A. However, the disallowance of various expenses was restricted to 10%. Further aggrieved, the assessee has filed present appeal before this Tribunal. 5

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

5. On going through the details of flat sold, it was noticed by ld PCIT that assessee firm had sold more than one flat to single person which is in contravention to sub-clause (f) of sub-section (10) of the Section 80IB of the Act. However, while completing the assessment neither the assessing officer has made any inquiry

THE ITO, WARD-5(4),, SURAT vs. M/S. SRUSHTI CORPORATION,, SURAT

In the result, the appeal of the Revenue for A

Bench: Shri H.S.Sidhu & Shri O.P.Meena

section 80IB(10) have been fulfilled. In respect of discrepancies/deficiencies as noticed by survey team in respect of remaining 5 buildings, out of total 11 completed buildings, it was submitted that firstly, the alleged discrepancies/deficiencies were not brought in the knowledge of assessee during survey and secondly, the cancellation of BUC vide letter 'SZ/Tec/707 dated 02.05.2012 was revised by local

THE DCIT, CIRCLE-2(3),, SURAT vs. M/S. SRUSHTI CORPORATION,, SURAT

In the result, the appeal of the Revenue for A

Bench: Shri H.S.Sidhu & Shri O.P.Meena

section 80IB(10) have been fulfilled. In respect of discrepancies/deficiencies as noticed by survey team in respect of remaining 5 buildings, out of total 11 completed buildings, it was submitted that firstly, the alleged discrepancies/deficiencies were not brought in the knowledge of assessee during survey and secondly, the cancellation of BUC vide letter 'SZ/Tec/707 dated 02.05.2012 was revised by local