BHADRABALA DHIMANTRAI JOSHI,SURAT vs. ACIT CIRCLE-1(3), SURAT

In the result, appeal of the assessee is partly allowed

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Prusethआयकर अपील सं./Ita No.126/Srt/2025 Assessment Year: 2017-18 (Hybrid Hearing) Bhadrabala Dhimantrai Joshi Assistant Commissioner Of बनाम/ 6Th Shree Nagar Society, Ghod Income-Tax, Circle-1(3), Surat, Vs. Dod Road, Surat-395 001 Anavil Business Centre, Adajan, Surat-395 007 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aazpj 4561 G (अपीलाथ"/Appellant) (""थ" /Respondent) "नधा"रती क" ओर से /Appellant By Shri P.M. Jagasheth, Ca राज"व क" ओर से /Respondent By Shri Ajay Uke, Sr-Dr सुनवाई क" तार"ख/Date Of Hearing 04/08/2025 उ"घोषणा क" तार"ख/Date Of Pronouncement 26/09/2025 आदेश / O R D E R Per Bijayananda Pruseth, Am: This Appeal By The Assessee Emanates From The Order Passed Under Section 250 Of The Income-Tax Act, 1961 (In Short, 'The Act’) Dated 20.01.2025 By The National Faceless Appeal Centre, (Nfac), Delhi /Commissioner Of Income-Tax (Appeals) [In Short, The ‘Cit(A)’] For The Assessment Year (Ay) 2017- 18, Which In Turn Arises Out Of Assessment Order Passed By The Assessing Officer (In Short, ‘Ao’) U/S. 143(3) Of The Act On 03.12.2019. 2. Grounds Of Appeal Raised By The Assessee For The Appeal Are As Under: “1. On The Facts & Circumstances Of The Case As Well As Law On The Subject, The Ld. Commissioner Of Income Tax (Appeals) Has Erred In Confirming The Action Of The Assessing Officer In Making Addition Of Rs.1,21,92,898/- On Account Of Alleged Disallowing Immunity Claimed U/S.2(14) Of Income-Tax Act, 1961 By Treating Again As Business Income, Which Ground Has Never Been Conveyed And/Or Initiated To Respond & Revealed Through Assessment Order Only. As No Opportunity Is Afforded Either Through Any Notice And/Or More

disallowing immunity claimed u/s.2(14) of Income-tax Act, 1961 by treating again as business income, which ground has never been conveyed and/or initiated to respond and revealed through Assessment order only. As no opportunity is afforded either through any notice and/or more ITA No.126/Srt/2025 A.Y 17-18 Bhadrabala D Joshi importantly under show cause notice about the said ground

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

14. We 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. PCIT and other material brought on record. We note that property was already purchased

HOTEL SKYLINE PVT. LTD.,,BHARUCH vs. INCOME TAX OFFICER, WARD-1(1), BHARUCH

Bench: Shri Pawan Singh, Jm &Dr. A.L.Saini, Am आयकर अपील सं/.Ita Nos.331 & 332/Srt/2022 (िनधा"रणवष" / Assessment Years: (2017-18 & 2018-19) (Physical Court Hearing) Hotel Skyline Pvt. Ltd. Income Tax Officer, Skyline Building, Old N.H. No.8, Ward-1(1), Bharuch Vs. Near Hotel Maharaja, Bharuch- Income Tax Office, Station Road, 392001 Hari Kunj Building, Above Bank Of Baroda, Bharuch-356069 "थायीलेखासं /.जीआइआरसं /.Pan/Gir No.: Aaach 5317 A (अपीलाथ" /Appellant) (""थ" /Respondent) "नधा"रती क" ओर से /Assessee By : Shri Rasesh Shah, C.A राज"व क" ओर से /Respondent By : Shri Vinod Kumar, Sr-.Dr सुनवाईकीतारीख / Date Of Hearing : 07/06/2023 घोषणाकीतारीख /Date Of Pronouncement : 26/06/2023 आदेश / O R D E R Per Dr. A. L. Saini: Captioned Two Appeals Filed By The Assessee, Pertaining To Assessment Years 2017-18 & 2018-19, Are Directed Against The Separate Orders Passed By The National Faceless Appeal Centre, Delhi [In Short “Nfac/Ld. Cit(A)”] Dated 16.09.2022, Which In Turn Arise Out Of Separate Assessment Orders Passed By The Assessing Officer (‘Ao’ For Short) Under Section 143(3) R.W.S 143(3A R/W.S 143(3B) Of The Income Tax Act, 1961 (Hereinafter Referred To As ‘The Act’), Vide Order Dated 06.12.2019 & 16.03.2021 Respectively.

14, Items A to E shall be chargeable to tax under the head 'Income From Other Sources' and sub- section (2) includes in such income various items one of which is 'dividends'. Dividend on shares is thus income chargeable under the head 'Income From Other Sources'. Section 57 provides for certain deductions to be made in computing the income chargeable

HOTEL SKYLINE PVT. LTD.,,BHARUCH vs. INCOME TAX OFFICER, WARD-1(1), BHARUCH

Bench: Shri Pawan Singh, Jm &Dr. A.L.Saini, Am आयकर अपील सं/.Ita Nos.331 & 332/Srt/2022 (िनधा"रणवष" / Assessment Years: (2017-18 & 2018-19) (Physical Court Hearing) Hotel Skyline Pvt. Ltd. Income Tax Officer, Skyline Building, Old N.H. No.8, Ward-1(1), Bharuch Vs. Near Hotel Maharaja, Bharuch- Income Tax Office, Station Road, 392001 Hari Kunj Building, Above Bank Of Baroda, Bharuch-356069 "थायीलेखासं /.जीआइआरसं /.Pan/Gir No.: Aaach 5317 A (अपीलाथ" /Appellant) (""थ" /Respondent) "नधा"रती क" ओर से /Assessee By : Shri Rasesh Shah, C.A राज"व क" ओर से /Respondent By : Shri Vinod Kumar, Sr-.Dr सुनवाईकीतारीख / Date Of Hearing : 07/06/2023 घोषणाकीतारीख /Date Of Pronouncement : 26/06/2023 आदेश / O R D E R Per Dr. A. L. Saini: Captioned Two Appeals Filed By The Assessee, Pertaining To Assessment Years 2017-18 & 2018-19, Are Directed Against The Separate Orders Passed By The National Faceless Appeal Centre, Delhi [In Short “Nfac/Ld. Cit(A)”] Dated 16.09.2022, Which In Turn Arise Out Of Separate Assessment Orders Passed By The Assessing Officer (‘Ao’ For Short) Under Section 143(3) R.W.S 143(3A R/W.S 143(3B) Of The Income Tax Act, 1961 (Hereinafter Referred To As ‘The Act’), Vide Order Dated 06.12.2019 & 16.03.2021 Respectively.

14, Items A to E shall be chargeable to tax under the head 'Income From Other Sources' and sub- section (2) includes in such income various items one of which is 'dividends'. Dividend on shares is thus income chargeable under the head 'Income From Other Sources'. Section 57 provides for certain deductions to be made in computing the income chargeable

NA vs. ARI MALESAR BEHDIN ANJUMAN,NAVSARIVS.INCOME TAX OFFICER, EXEMPTION WARD, SURAT

In the result, appeal of the assessee is allowed in terms of our aforesaid observations

Bench: Shri Sandeep Gosain, Hon'Ble & Shri O.P.Meena, Hon'Bleआ.अ.सं./I.T.A No.272/Srt/2018 "नधा"रण वष"/Assessment Year: 2013-14 Navsari Malesar Behdin Anjuman, V The Income Tax Officer, Agiary Street, Malesar, Navsari S Exemption Ward, Surat. Taluka, Navsari – 396 445. . [Pan: Aaatn 6124 C] अपीलाथ" / Appellant ""यथ"/Respondent "नधा"रतीक"ओरसे /Assessee By Shri H.R.Vepari – Ca राज"वक"ओरसे /Revenue By Shri O.P.Vaishav – Cit - Dr

III) Disallowance of exemption u/s.11(1)(d) of the Act: ON the facts and circumstances of the case and as per law, the CIT(A) was not justified in not granting exemption u/s.11(1)(d) of the Act in respect of voluntary contributions received as forming part of corpus trust or received for specific purposes. (V) Miscellaneous: The appellant craves

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

In the result, this appeal of the assessee is partly allowed

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

disallowing a part of claim which was carried in appeal before CIT(A), requirement of conditions stipulated by sub-section (2) of section 80-I was very much subject matter of appeal and merely because Commissioner took a different view, it would not be sufficient to permit Commissioner to exercise power under section 263. 14. Further, the Hon’ble Gujarat

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

In the result, this appeal of the assessee is partly allowed

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

disallowing a part of claim which was carried in appeal before CIT(A), requirement of conditions stipulated by sub-section (2) of section 80-I was very much subject matter of appeal and merely because Commissioner took a different view, it would not be sufficient to permit Commissioner to exercise power under section 263. 14. Further, the Hon’ble Gujarat

BHARUCH ENVIRO INFRASTRUCTURE LTD.,,ANKLESHWAR vs. ADDL.CIT,BHARUCH CIRCLE,, BHARUCH

In the result, this appeal of the assessee is partly allowed

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

disallowing a part of claim which was carried in appeal before CIT(A), requirement of conditions stipulated by sub-section (2) of section 80-I was very much subject matter of appeal and merely because Commissioner took a different view, it would not be sufficient to permit Commissioner to exercise power under section 263. 14. Further, the Hon’ble Gujarat

BHARUCH ENVIRO INFRASTRUCTURE LTD.,,ANKLESHWAR vs. ACIT,BHARUCH CIRCLE,, BHARUCH

In the result, this appeal of the assessee is partly allowed

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

disallowing a part of claim which was carried in appeal before CIT(A), requirement of conditions stipulated by sub-section (2) of section 80-I was very much subject matter of appeal and merely because Commissioner took a different view, it would not be sufficient to permit Commissioner to exercise power under section 263. 14. Further, the Hon’ble Gujarat

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

In the result, this appeal of the assessee is partly allowed

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

disallowing a part of claim which was carried in appeal before CIT(A), requirement of conditions stipulated by sub-section (2) of section 80-I was very much subject matter of appeal and merely because Commissioner took a different view, it would not be sufficient to permit Commissioner to exercise power under section 263. 14. Further, the Hon’ble Gujarat

BHARUCH ENVIRO INFRASTRUCTURE LIMITED,,ANKLESHWAR vs. THE DY.CIT,BHARUCH CIRCLE,, BHARUCH

In the result, this appeal of the assessee is partly allowed

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

disallowing a part of claim which was carried in appeal before CIT(A), requirement of conditions stipulated by sub-section (2) of section 80-I was very much subject matter of appeal and merely because Commissioner took a different view, it would not be sufficient to permit Commissioner to exercise power under section 263. 14. Further, the Hon’ble Gujarat

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.478/Srt/2023 Assessment Year: (2017-18) (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)

iii) a Government company11 as defined in section 617 of the Companies Act, 1956 (1 of 1956), or a corporation established by or under a Central, State or Provincial Act (being a company or corporation engaged in supplying milk, oilseeds, fruits or vegetables, as the case may be, to the public), the whole of the amount of profits and gains

M/S SUMILON INDUSTRIES PVT. LTD.,SURAT vs. THE PRINCIPAL COMMISSIONER OF INCOME TAX - 1, SURAT

In the result, appeal of the assessee is allowed

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकरअपीलसं./Ita No.87/Srt/2022 ("नधा"रणवष" / Assessment Year: (2017-18) (Physical Court Hearing) M/S Sumilon Industries Pvt. Principal Commissioner Of Ltd. 6-121-A, Vairagini Wadi, Income-Tax-1, Aaykar Bhavan, Vs. Delhi Gate, Surat-395003 Majura Gate, Surat-395001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aadcs3567 L (Appellant) (Respondent) िनधा"रती की ओर से /Assessee By : Shri Mukund Bakshi, C.A राज"व क" ओर से /Respondent By: Shri Ashok B. Koli, Cit-D.R

14 taxmann.com 610 (Kolkata-Trib.) has held that – Assessee filed its return of income which was processed under Section 143(3).Subsequently, Pr. Commissioner initiated revision under section 263 on ground that disallowance under section 14Awasnot made by Assessing Officer keeping in view Circular No.5/2014 (F.No.225/182/2013-IITA.II), dated 12-2-2014 as well as provision laid down

DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE-2(1 )(1), SURAT, SURAT vs. BARDOLI VIBHAG GRAM VIKAS CO OP CREDIT SOCIETY LTD, SURAT

In the result, the appeal of the revenue is dismissed

Bench: Ms Suchitra Raghunath Kamble & Shri Bijayananda Pruseth

iii) ITO vs. Bardoli Vibhag Gram Vikas Co-op. Credit Soc. Ltd., (2018) 96 taxmann.com 529 and (iv) Bardoli ITA Nos.314 to 317/SRT/2025/AYs.2017-18, 2018-19 & 2020-21 & 2022-23 Bardoli Vibhag Gram Vikas Co-op. Credit Soc. Ltd. Vibhag Gram Vikas Co-op. Credit Soc. Ltd. vs. PCIT, (2021) 127 taxmann.com 334 and submitted that the CIT(A) has rightly

DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE-2(1)(1), SURAT, SURAT vs. BARDOLI VIBHAG GRAM VIKAS CO OP CREDIT SOCIETY LTD, SURAT

In the result, the appeal of the revenue is dismissed

Bench: Ms Suchitra Raghunath Kamble & Shri Bijayananda Pruseth

iii) ITO vs. Bardoli Vibhag Gram Vikas Co-op. Credit Soc. Ltd., (2018) 96 taxmann.com 529 and (iv) Bardoli ITA Nos.314 to 317/SRT/2025/AYs.2017-18, 2018-19 & 2020-21 & 2022-23 Bardoli Vibhag Gram Vikas Co-op. Credit Soc. Ltd. Vibhag Gram Vikas Co-op. Credit Soc. Ltd. vs. PCIT, (2021) 127 taxmann.com 334 and submitted that the CIT(A) has rightly

DCIT, CIRCLE-2(1)(1), SURAT, SURAT vs. BARDOLI VIBHAG GRAM VIKAS CO OP CREDIT SOCIETY LTD, SURAT

In the result, the appeal of the revenue is dismissed

Bench: Ms Suchitra Raghunath Kamble & Shri Bijayananda Pruseth

iii) ITO vs. Bardoli Vibhag Gram Vikas Co-op. Credit Soc. Ltd., (2018) 96 taxmann.com 529 and (iv) Bardoli ITA Nos.314 to 317/SRT/2025/AYs.2017-18, 2018-19 & 2020-21 & 2022-23 Bardoli Vibhag Gram Vikas Co-op. Credit Soc. Ltd. Vibhag Gram Vikas Co-op. Credit Soc. Ltd. vs. PCIT, (2021) 127 taxmann.com 334 and submitted that the CIT(A) has rightly

DCIT, CIRCLE-2(1)(1), SURAT, SURAT vs. BARDOLI VIBHAG GRAM VIKAS CO OP CREDIT SOCIETY LTD, SURAT

In the result, the appeal of the revenue is dismissed

Bench: Ms Suchitra Raghunath Kamble & Shri Bijayananda Pruseth

iii) ITO vs. Bardoli Vibhag Gram Vikas Co-op. Credit Soc. Ltd., (2018) 96 taxmann.com 529 and (iv) Bardoli ITA Nos.314 to 317/SRT/2025/AYs.2017-18, 2018-19 & 2020-21 & 2022-23 Bardoli Vibhag Gram Vikas Co-op. Credit Soc. Ltd. Vibhag Gram Vikas Co-op. Credit Soc. Ltd. vs. PCIT, (2021) 127 taxmann.com 334 and submitted that the CIT(A) has rightly

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

14 of 16 in the manner prescribed in section 40A(3) was not practicable or would have caused genuine difficulty to the payee. It is also open to the assessee to identify the person who has received the cash payment. Rule 6DD provides that an assessee can be exempted from the requirement of payment by a crossed cheque or crossed