BALMUKUND M VAISHNAV,SURAT vs. INCOME TAX OFFICER, WARD-2(3)(7), SURAT

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.204/Srt/2019 Assessment Year: (2013-14) (Physical Hearing) The Ito, Ward-2(3)(7), Vs. Balmukund M. Vaishnav, Surat. 5B/1054, Ramnanth Mahadev Ni Sheri, Haripura, Surat – 395009. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aokpv5065Q (Appellant) (Respondent) आयकर अपील सं./Ita No.205/Srt/2019 Assessment Year: (2013-14) Balmukund M. Vaishnav, Vs. The Ito, Ward-2(3)(7), 5B/1054, Ramnanth Mahadev Ni Surat. Sheri, Haripura, Surat – 395009. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aokpv5065Q (Appellant) (Respondent)

section 143(3) r.w.s. 145(2) of the Income Tax Act, and since the ITA Nos. 204 &205/SRT/2019 Balmukund M. Vaishnav assessee failed to explain that the purchases worth Rs.28,81,47,552/- are genuine purchases therefore appropriate addition on account of bogus purchase of Rs.28,81,47,552/- u/s 69C of the Act was made by the assessing officer

INCOME TAX OFFICER, WARD-2(3)(8), SURAT vs. MAHAVEER SHANTILAL JAIN, SURAT

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.453/Srt/2019 "नधा"रण वष"/Assessment Year: (2013-14) (Physical Hearing) The Ito, Vs. Mahaveer Shantilal Jain, Ward-2(3)(8), Prop. M/S Mukesh Diamonds, 1St Surat. Office No.401, Floor, H.No.5/1171/72/73/1090, New Dtc, Hath Falia, Haripura, Surat – 395009. (Appellant) (Respondent) "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aqupj6439L Appellant By Shri Ritesh Mishra, Cit(Dr) Respondent By Shri P. M. Jagasheth, Ca Date Of Hearing 08/09/2023 Date Of Pronouncement 25/09/2023

Disallowance confirmed 2013-14 Rs.7,37,44,213/- Rs.36,87,210/- 12. In the result the appeal is partly allowed.” 10. Aggrieved by the order of Ld. CIT(A), the Revenue is in appeal before us and assessee has also filed additional ground under Rule 11 read with Rule 27 of the ITAT Rules, which is reproduced below for ready

SANJIVKUMAR A. SHAH,VALSAD vs. I. T. OFFICE, VALSAD CIRCLE , VALSAD

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

Bench: Shri Pawan Singh & Dr Arjun Lal Sainiआ.अ.सं./Ita No.187/Srt/2021 (Ay 2017-18) (Hearing In Physical Court) Sanjivkumar A Shah Income Tax Department, 4Th Floor, Amar Arcade, Valsad Circle, Valsad Vs Halar Road, Valsad-396001 -396001 Pan : Acpps 0794 L अपीलाथ"/Appellant ""यथ" /Respondent

2)(iii) which is rightly disallowed / worked out at Rs.5,71,485/-under section 14A read with Rule 8D. Further aggrieved the assessee has filed present appeal before the Tribunal. 5. We have heard the submission of Ld. Authorized Representative (AR) for the assessee and the Ld. Senior Departmental Representative (Ld. Sr.DR) for the Revenue and have gone through

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE- 2(1)(1), SURAT vs. PANDESARA GREEN ENVIRONMENT WATER WELFARE COOP. SOCIETY LIMITED, SURAT

In the result, the grounds of appeal raised by the revenue is dismissed

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

disallowed the deduction under Section 80P(2)(d) of the Act of Rs. 1.49 crore by taking a view that Sutex Cooperative Bank is not covered by the provisions of Section 80P(2)(d) as it is not a cooperative society. The assessee filed copy of registration certificate of Sutex Cooperative bank as a society. The ld. CIT(A) further

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE- 2(1)(1), SURAT vs. PANDESARA GREEN ENVIRONMENT WATER WELFARE COOP. SOCIETY LIMITED, SURAT

In the result, the grounds of appeal raised by the revenue is dismissed

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

disallowed the deduction under Section 80P(2)(d) of the Act of Rs. 1.49 crore by taking a view that Sutex Cooperative Bank is not covered by the provisions of Section 80P(2)(d) as it is not a cooperative society. The assessee filed copy of registration certificate of Sutex Cooperative bank as a society. The ld. CIT(A) further

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE- 2(1)(1), SURAT vs. PANDESARA GREEN ENVIRONMENT WATER WELFARE COOP. SOCIETY LIMITED, SURAT

In the result, the grounds of appeal raised by the revenue is dismissed

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

disallowed the deduction under Section 80P(2)(d) of the Act of Rs. 1.49 crore by taking a view that Sutex Cooperative Bank is not covered by the provisions of Section 80P(2)(d) as it is not a cooperative society. The assessee filed copy of registration certificate of Sutex Cooperative bank as a society. The ld. CIT(A) further

ACIT (EXEMPTION), CIRCLE-2, AHMEDABAD vs. THE SURAT DISTRICT CRICKET ASSOCIATION, SURAT

In the result, the grounds of appeal raised by the revenue are dismissed

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Virtual Court) Asst. Commissioner Of The Surat District Cricket Income-Tax (Exemptions), Association, Lalbhai Vs Circle-2, 6Th Floor, Room Contractor Stadium, Surat No.607, Aayakar Bhavan Dumas Road, Vesu, (Vejalpur), Prahlad Nagar Surat-395007 Road, Nr. Sachin Tower, Pan : Aaatt 6114 A Satellite,Ahmedabad-380 015 Appellant / Revenue Respondent / Assessee

11 and 12. On the above observation the case of assessee was re- opened. Accordingly, notice under section 148 was issued on 23.03.2016. The assessee filed its reply dated14.04.2016 and contended that the return filed on 23.06.2009 be treated as return in response to notice issued under section 148 of the Act. The Assessing Officer after serving notice under section

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

disallowance of exemption under Section 11 and 12 of the Income Tax Act, 1961 (in short, the Act), therefore, all the appeals were ITA No.383 to 385/Srt/2022 Navbharat Charitable Trust Vs ITO clubbed, heard together and are decided by this consolidate order to avoid the conflicting decision. For appreciation of fact, the appeal in ITA No. 383/Srt/2022

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

disallowance of exemption under Section 11 and 12 of the Income Tax Act, 1961 (in short, the Act), therefore, all the appeals were ITA No.383 to 385/Srt/2022 Navbharat Charitable Trust Vs ITO clubbed, heard together and are decided by this consolidate order to avoid the conflicting decision. For appreciation of fact, the appeal in ITA No. 383/Srt/2022

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

disallowance of exemption under Section 11 and 12 of the Income Tax Act, 1961 (in short, the Act), therefore, all the appeals were ITA No.383 to 385/Srt/2022 Navbharat Charitable Trust Vs ITO clubbed, heard together and are decided by this consolidate order to avoid the conflicting decision. For appreciation of fact, the appeal in ITA No. 383/Srt/2022

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

2) of 8D can be invoked only when Assessing Officer is not satisfied with the claim made by assessee. To support such submission, the assessee has placed on the decision of in the case of CIT vs. Hero Cycles Ltd., 323 ITR 518 (P & H HC), CIT vs. Sapoorji Paloonji & Co. Ltd., 318 ITR 417 (Bombay HC), Kalyani Steels

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

2) of 8D can be invoked only when Assessing Officer is not satisfied with the claim made by assessee. To support such submission, the assessee has placed on the decision of in the case of CIT vs. Hero Cycles Ltd., 323 ITR 518 (P & H HC), CIT vs. Sapoorji Paloonji & Co. Ltd., 318 ITR 417 (Bombay HC), Kalyani Steels

SHRI KIRAN KASTURCHAND SHAH,SURAT vs. PRINCIPAL COMMISSIONER OF INCOME TAX- 1, SURAT

In the result, appeal filed by assessee is allowed

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.282/Srt/2023 "नधा"रण वष"/Assessment Year: (2018-19) (Physical Hearing) Kiran Kasturchand Shah, Vs. The Pcit-1, Surat 235-236, Shankheshwar Complex, Kailash Nagar, Sagrampura, Surat – 395002. (Appellant) (Respondent) "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Agzps1397K Appellant By Shri Kiran K. Shah, Ar Respondent By Shri Ashok B. Koli, Cit(Dr) 24/05/2023 Date Of Hearing Date Of Pronouncement 06/06/2023

section 2(47)(v) of Income Tax Act r.w.s. 53A of Transfer of Property Act twin conditions have to be satisfied, i.e. Kiran Kasturchand Shah execution of the agreement and handing over of possession. The detailed findings of the Coordinate Bench is reproduced below: “11. We have carefully considered the rival submissions and perused the record. At the outset

GREEN MUMBAY LIONS EDUCATION TRUST,NA vs. ARIVS.EXEMPTION WARD, SURAT, INCOME-TAX OFFICE SURAT

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

Bench: Shri T. R. Senthil Kumar & Shri Bijayananda Prusethआयकर अपील सं./Ita No.547/Srt/2025 Assessment Year: (2023-24) (Hybrid Hearing) Green Mumbay Lions Education Vs. Ito, Trust, Exemption Ward, Opp – Ratnakar Society, C/O Sgm Surat Shiroya English School, Chhapra Road, Navsari - 396445 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aatg8361Q (अपीलाथ"/Appellant) (""थ" /Respondent) Appellant By Shri Bhupendra Shah, Ca Respondent By Shri Ajay Uke, Sr. Dr Date Of Hearing 12/11/2025 Date Of Pronouncement 23/12/2025

disallowance of Rs.43,79,990/- as deemed income u/s 11(3) or Explanation – 4 of section 10(23C) of the Act. In the appellate proceedings, the appellant contended that it had set apart or accumulated funds in FY 2016-17 (AY 2017-18) amounting to Rs.50,00,000/- and balance available for utilization was Rs.43,78,993/-. The appellant submitted

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

11 on 26.12.2015 declaring total income at Rs.5,27,042/-. The Assessing Officer after serving notice under section 143(2) and notice under section 142(1) of the Act proceeded for assessment. The Assessing Officer during the assessment recorded that on verification of return of income, it is seen that the assessee has received unsecured loan from various parties

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

disallowing expenditure incurred towards attainment of objects of the trust whereas Finance Act 2022 clarified by amending provisions of section 13(10) that in case of denial of exemption to a charitable trust, the expenditure incurred towards attainment of object should be allowed as a deduction from income earned by the charitable trust from charitable activity. The intention of said

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

2 relates to validity of reopening. The learned Senior counsel for the assessee submits that assessment under section 143(3) of the Act was completed on 22.12.2018. In the computation of income the assessee claimed deduction under section 80IA of Rs.2.04 crore, the AO while passing the assessment order restricted the deduction to the extent of Rs.1.72 crore, thereby disallwaning

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

2 relates to validity of reopening. The learned Senior counsel for the assessee submits that assessment under section 143(3) of the Act was completed on 22.12.2018. In the computation of income the assessee claimed deduction under section 80IA of Rs.2.04 crore, the AO while passing the assessment order restricted the deduction to the extent of Rs.1.72 crore, thereby disallwaning

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

2 relates to validity of reopening. The learned Senior counsel for the assessee submits that assessment under section 143(3) of the Act was completed on 22.12.2018. In the computation of income the assessee claimed deduction under section 80IA of Rs.2.04 crore, the AO while passing the assessment order restricted the deduction to the extent of Rs.1.72 crore, thereby disallwaning