LIONS UMRA PIPLOD EDUCATION SOCIETY,SURAT vs. A.O. CIRCLE-2, EXEPTION, , AHMEDABAD

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

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Virtual Hearing In Virtual Court) Lions Umra Piplod Education Society, The Assessing Officer, Opp. Lake View Garden, C/O. Circle-2, Exemption, Vs. Shardayatan School, Piplod, Surat- Ahmedabad. 395007, Gujarat. Pan : Aaatl1289Q Appellant Respondednt

disallowed the entire exemption claimed by assessee. 10 ITA No. 197/SRT/2021/AY.2017-18 Lions Umra Piplod Education Society 11. Before ld. CIT(A), the assessee stated that they are entitled for exemption under section 10(23C) as approved by ld. CCIT-Surat, vide his notification dated 26.09.2009. The assessee also uploaded Form 10BB along with approval under section 10(23C) and raised

RAVI MAHEXA,DAMAN AND DIU vs. INCOME TAX OFFICER, DAMAN WARD, DAMAN

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita Nos.193 To 195/Srt/2022 Assessment Years: (2015-16 To 2017-18) (Physical Hearing) Ravi Mahexa, Vs. Income Tax Officer, Ward-5, 7Th 14/55, Dilipnagar Near Dilip Nagar Vapi, Fortune Square, Floor, 8Th Floor & 9Th Floor, Ii, Ground, Daman, Daman – 396210, Daman & Diu (Ut) Chala Road, Vapi-396191 Ravi Mahexa Income Tax Officer, Daman 14/55, Dilipnagar Near Dilip Nagar Ward, Daman Jevanji Ground, Daman, Daman & Diu (Ut) - Apartment, Kavi Khabardar 396210 Road, Daman-396210 Vapi "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Apkpm1888H (Assessee) (Respondent) Assessee By Shri P. M. Jagasheth, Ca Respondent By Shri Minal Kamble, Sr. Dr Date Of Hearing 19/07/2023 Date Of Pronouncement 31/07/2023

section 80-I of the Act requires to be noted to be rejected. An assessment order cannot incorporate reasons for making/granting a claim of deduction. If it does so, an assessment order would cease to be an order and become an epic some. The reasons are not far to seek. Firstly, it would cast an almost impossible burden

RAVI MAHEXA,DAMAN AND DIU vs. INCOME TAX OFFICER, WARD 5, , VAPI

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita Nos.193 To 195/Srt/2022 Assessment Years: (2015-16 To 2017-18) (Physical Hearing) Ravi Mahexa, Vs. Income Tax Officer, Ward-5, 7Th 14/55, Dilipnagar Near Dilip Nagar Vapi, Fortune Square, Floor, 8Th Floor & 9Th Floor, Ii, Ground, Daman, Daman – 396210, Daman & Diu (Ut) Chala Road, Vapi-396191 Ravi Mahexa Income Tax Officer, Daman 14/55, Dilipnagar Near Dilip Nagar Ward, Daman Jevanji Ground, Daman, Daman & Diu (Ut) - Apartment, Kavi Khabardar 396210 Road, Daman-396210 Vapi "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Apkpm1888H (Assessee) (Respondent) Assessee By Shri P. M. Jagasheth, Ca Respondent By Shri Minal Kamble, Sr. Dr Date Of Hearing 19/07/2023 Date Of Pronouncement 31/07/2023

section 80-I of the Act requires to be noted to be rejected. An assessment order cannot incorporate reasons for making/granting a claim of deduction. If it does so, an assessment order would cease to be an order and become an epic some. The reasons are not far to seek. Firstly, it would cast an almost impossible burden

RAVI MAHEXA,DAMAN AND DIU vs. INCOME TAX OFFICER, DAMAN WARD, DAMAN

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita Nos.193 To 195/Srt/2022 Assessment Years: (2015-16 To 2017-18) (Physical Hearing) Ravi Mahexa, Vs. Income Tax Officer, Ward-5, 7Th 14/55, Dilipnagar Near Dilip Nagar Vapi, Fortune Square, Floor, 8Th Floor & 9Th Floor, Ii, Ground, Daman, Daman – 396210, Daman & Diu (Ut) Chala Road, Vapi-396191 Ravi Mahexa Income Tax Officer, Daman 14/55, Dilipnagar Near Dilip Nagar Ward, Daman Jevanji Ground, Daman, Daman & Diu (Ut) - Apartment, Kavi Khabardar 396210 Road, Daman-396210 Vapi "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Apkpm1888H (Assessee) (Respondent) Assessee By Shri P. M. Jagasheth, Ca Respondent By Shri Minal Kamble, Sr. Dr Date Of Hearing 19/07/2023 Date Of Pronouncement 31/07/2023

section 80-I of the Act requires to be noted to be rejected. An assessment order cannot incorporate reasons for making/granting a claim of deduction. If it does so, an assessment order would cease to be an order and become an epic some. The reasons are not far to seek. Firstly, it would cast an almost impossible burden

DIVYABEN PRAFULCHANDRA PARMAR,SURAT vs. INCOME TAX OFFICER, WARD 1(3)(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.73/Srt/2023 (Assessment Year: 2014-15) (Physical Hearing) Divyaben Prafulchand Parmar, Vs. The Ito, Ward-1(3)(1), 1-2, Harikrishna Niwas, B/H Braham Surat. Kumari Ashram, Bhatar Road, Surat – 395017. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Acbpp9559Q (Appellant) (Respondent)

disallowance of Rs.1.24 crores, the addition was ultimately made to the tune of Rs.4.265 crores violating of the principle of natural justice.” In this regard, Ld Counsel also relied on the judgment of Hon`ble Supreme Court in the case of Uma Nath Pandey Vs. State of UP, AIR 2009 SC 2375, wherein it was observed, as follows

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

270 (1/2 share) at Village Dumas and therefore, question of application of section 56(2)(x) does not arise. It is further submitted that, one needs to look into the proviso of section 56(2)(x) which is reproduced for ready reference. Provided that where the date of agreement fixing the amount of consideration for the transfer of immovable property

SHIVAM DEVELOPERS,GODADRA vs. ITO, SURAT, SURAT

In the result, appeal of the assessee is allowed

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकरअपीलसं./Ita No.76/Srt/2020 ("नधा"रणवष" / Assessment Year: (2015-16) (Physical Court Hearing) Shivam Developers, Vs. The Pr. Cit-2, 141, Khodiyar Residency, Surat. Godadra, Surat-395010. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Acffs4002D (Appellant) (Respondent) Assessee By Shri Sapnesh Sheth, Ca Respondent By Shri Ritesh Mishra, Cit-Dr Date Of Hearing 06/10/2022 Date Of Pronouncement 11/11/2022

section (1) despite such facts and circumstances 76/SRT/2020/AY.2015-16 Shivam Developers and specific provisions of Law in sec. 115BBE (2) the Assessing Officer (herein after referred to as “ACT”) had completed the assessment determining total income at Rs.10,36,75,230/- and thereby allowed assessee's erroneous claim to the tune of Rs.63,32,270/- rendering the assessment so completed

THE ITO, WARD-1,, BARDOLI vs. M/S. RAM CORPORATION,, SURAT

In the result, all the Ten Appeals of various assessee’s as listed above

270, Baben, B/h Baben lake, A.Y. 2012-13 2(3), Surat- 395 001. . Bardoli, Surat – 394 602. [PAN: ABXFS 3721 N] 2 3176/Ahd/2016 Deputy Commissioner V Astha Developers, of Income Tax, Circle – s A/57, Anadhara Society, A.Y. 2012-13 2(3), Surat . Nr Anandhara Ashram, Mota Varachha, Surat – 395 006. [PAN: AARFA 4867 C] 3 3177/Ahd/2016 Deputy Commissioner

THE ITO, WARD-2(3)(4),, SURAT vs. M/S. SHUBH CORPORATION,, SURAT

In the result, all the Ten Appeals of various assessee’s as listed above

270, Baben, B/h Baben lake, A.Y. 2012-13 2(3), Surat- 395 001. . Bardoli, Surat – 394 602. [PAN: ABXFS 3721 N] 2 3176/Ahd/2016 Deputy Commissioner V Astha Developers, of Income Tax, Circle – s A/57, Anadhara Society, A.Y. 2012-13 2(3), Surat . Nr Anandhara Ashram, Mota Varachha, Surat – 395 006. [PAN: AARFA 4867 C] 3 3177/Ahd/2016 Deputy Commissioner

THE DCIT, CIRCLE-2(3),, SURAT vs. M/S. SHREE SAI DEVELOPERS,, SURAT

In the result, all the Ten Appeals of various assessee’s as listed above

270, Baben, B/h Baben lake, A.Y. 2012-13 2(3), Surat- 395 001. . Bardoli, Surat – 394 602. [PAN: ABXFS 3721 N] 2 3176/Ahd/2016 Deputy Commissioner V Astha Developers, of Income Tax, Circle – s A/57, Anadhara Society, A.Y. 2012-13 2(3), Surat . Nr Anandhara Ashram, Mota Varachha, Surat – 395 006. [PAN: AARFA 4867 C] 3 3177/Ahd/2016 Deputy Commissioner

THE DCIT, CIRCLE-2(2),, SURAT vs. M/S. R.L.B. DEVELOPERS,, SURAT

In the result, all the Ten Appeals of various assessee’s as listed above

270, Baben, B/h Baben lake, A.Y. 2012-13 2(3), Surat- 395 001. . Bardoli, Surat – 394 602. [PAN: ABXFS 3721 N] 2 3176/Ahd/2016 Deputy Commissioner V Astha Developers, of Income Tax, Circle – s A/57, Anadhara Society, A.Y. 2012-13 2(3), Surat . Nr Anandhara Ashram, Mota Varachha, Surat – 395 006. [PAN: AARFA 4867 C] 3 3177/Ahd/2016 Deputy Commissioner

THE DCIT, CIRCLE-2(3),, SURAT vs. M/S. ANJANI DEVELOPERS,, SURAT

In the result, all the Ten Appeals of various assessee’s as listed above

270, Baben, B/h Baben lake, A.Y. 2012-13 2(3), Surat- 395 001. . Bardoli, Surat – 394 602. [PAN: ABXFS 3721 N] 2 3176/Ahd/2016 Deputy Commissioner V Astha Developers, of Income Tax, Circle – s A/57, Anadhara Society, A.Y. 2012-13 2(3), Surat . Nr Anandhara Ashram, Mota Varachha, Surat – 395 006. [PAN: AARFA 4867 C] 3 3177/Ahd/2016 Deputy Commissioner

THE ITO, WARD-2(3)(1),, SURAT vs. M/S. BALAJI ENTERPRISE,, SURAT

In the result, all the Ten Appeals of various assessee’s as listed above

270, Baben, B/h Baben lake, A.Y. 2012-13 2(3), Surat- 395 001. . Bardoli, Surat – 394 602. [PAN: ABXFS 3721 N] 2 3176/Ahd/2016 Deputy Commissioner V Astha Developers, of Income Tax, Circle – s A/57, Anadhara Society, A.Y. 2012-13 2(3), Surat . Nr Anandhara Ashram, Mota Varachha, Surat – 395 006. [PAN: AARFA 4867 C] 3 3177/Ahd/2016 Deputy Commissioner

THE DCIT, CIRCLE-2(3),,, SURAT vs. M/S. ASTHA DEVELOPERS,, SURAT

In the result, all the Ten Appeals of various assessee’s as listed above

270, Baben, B/h Baben lake, A.Y. 2012-13 2(3), Surat- 395 001. . Bardoli, Surat – 394 602. [PAN: ABXFS 3721 N] 2 3176/Ahd/2016 Deputy Commissioner V Astha Developers, of Income Tax, Circle – s A/57, Anadhara Society, A.Y. 2012-13 2(3), Surat . Nr Anandhara Ashram, Mota Varachha, Surat – 395 006. [PAN: AARFA 4867 C] 3 3177/Ahd/2016 Deputy Commissioner

THE DCIT, CIRCLE-2(3),, SURAT vs. M/S. GOKULDHAM ENTERPRISE,, SURAT

In the result, all the Ten Appeals of various assessee’s as listed above

270, Baben, B/h Baben lake, A.Y. 2012-13 2(3), Surat- 395 001. . Bardoli, Surat – 394 602. [PAN: ABXFS 3721 N] 2 3176/Ahd/2016 Deputy Commissioner V Astha Developers, of Income Tax, Circle – s A/57, Anadhara Society, A.Y. 2012-13 2(3), Surat . Nr Anandhara Ashram, Mota Varachha, Surat – 395 006. [PAN: AARFA 4867 C] 3 3177/Ahd/2016 Deputy Commissioner

THE ITO, WARD-2(2)(4),, SURAT vs. M/S. SAI CORPORATION, SURAT

In the result, all the Ten Appeals of various assessee’s as listed above

270, Baben, B/h Baben lake, A.Y. 2012-13 2(3), Surat- 395 001. . Bardoli, Surat – 394 602. [PAN: ABXFS 3721 N] 2 3176/Ahd/2016 Deputy Commissioner V Astha Developers, of Income Tax, Circle – s A/57, Anadhara Society, A.Y. 2012-13 2(3), Surat . Nr Anandhara Ashram, Mota Varachha, Surat – 395 006. [PAN: AARFA 4867 C] 3 3177/Ahd/2016 Deputy Commissioner

THE ITO, WARD-2(3)(5),, SURAT vs. M/S. GANGOTRI CORPORATION,, SURAT

In the result, all the Ten Appeals of various assessee’s as listed above

270, Baben, B/h Baben lake, A.Y. 2012-13 2(3), Surat- 395 001. . Bardoli, Surat – 394 602. [PAN: ABXFS 3721 N] 2 3176/Ahd/2016 Deputy Commissioner V Astha Developers, of Income Tax, Circle – s A/57, Anadhara Society, A.Y. 2012-13 2(3), Surat . Nr Anandhara Ashram, Mota Varachha, Surat – 395 006. [PAN: AARFA 4867 C] 3 3177/Ahd/2016 Deputy Commissioner

MANISH PACKAGING PVT. LTD.,SURAT vs. PR. COMMISSIONER OF INCOME TAX - 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.192/Srt/2023 Assessment Year: (2018-19) (Physical Hearing) Manish Packaging Pvt. Ltd., Vs. The Pcit -1, Gantiwala Compound, Near A S Surat Motors, A. K. Road, Surat - 395008 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aabcm6018Q (Appellant) (Respondent) Appellant By Shri Rasesh Shah, Ca Respondent By Shri S. M. Keshkamat, Cit(Dr) 13/09/2023 Date Of Hearing Date Of Pronouncement 26/09/2023

disallowance by the concerned authority. If the assessee does not offer to furnish proof even at the stage when it is pointed out to him that requirements of law are not fulfilled to sustain the claim made by him and he fails to fulfil the requirements of law at that stage, it can be said that the assessee had failed