SHILPABEN NILESHBHAI GAMI,BARDOLI vs. INCOME TAX OFFICER, WARD - 3(1)(5), SURAT

In the result, the appeal of the assessee is dismissed

Bench: Dr. A. L. Saini, Am आयकर अपील सं./Ita No.372/Srt/2023 ("नधा"रण वष" / Assessment Year: (2007-08) (Hybrid Hearing) Shilpaben Nieshbhai Gami, Vs. Income Tax Officer, 9-10, Omkarnagar Society, Ward 3(1)(5), Near Jalaram Temple, Bardoli- Surat 394601 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Acbpp 8678 C (अपीलाथ"/Appellant) (""थ" /Respondent) िनधा"रती की ओर से /Assessee By Shri Manish J. Shah, Advocate िनधा"रती की ओर से /Respondent By Shri Vinod Kumar, Sr. Dr 31/10/2023 सुनवाई की तारीख /Date Of Hearing घोषणा की तारीख /Date Of Pronouncement 29/12/2023

section 143(3) r.w.s. 147 of the Income Tax Act, 1961 (in short ‘the Act’), dated 20.03.2015. 2. Grounds of appeal raised by the assessee are as follows: “1. The learned Assessing Officer erred in making addition of Rs.17,71,655/- u/s 143(3) r.w.s. 147 of the IT Act without considering documents and evidences submitted. 2. The learned

DUSHKAL GO SEWA SAMITI,SUMERPUR vs. ITO (EXEMPTION), JODHPUR

In the result, both the appeals of the assessee are allowed

condone such delay 12 CIT v. Bhawani Plywood the filing or furnishing the audit report along with (P) Ltd. (2010) 1 the return of income is directory and not taxmann.com 250 (Hon’ble mandatory. P&H High Court) 13 Sarvodaya Charitable Trust Exemption u/s 11 cannot be denied merely only on Vs. ITO, Exemption (2021) the basis of delayed filing

DUSHKAL GO SEWA SAMITI,SUMERPUR vs. ITO (EXEMPTION), JODHPUR

In the result, both the appeals of the assessee are allowed

condone such delay 12 CIT v. Bhawani Plywood the filing or furnishing the audit report along with (P) Ltd. (2010) 1 the return of income is directory and not taxmann.com 250 (Hon’ble mandatory. P&H High Court) 13 Sarvodaya Charitable Trust Exemption u/s 11 cannot be denied merely only on Vs. ITO, Exemption (2021) the basis of delayed filing