Ahmedabad ITAT Judgements
159 judgements delivered by the Ahmedabad bench of the Income Tax Appellate Tribunal. Free to read, no signup required.
PLP Janseva Foundation vs. The CIT(Exemption)
ITA No. 1148/Ahd/2025Ahmedabad29 Aug 2025This appeal is filed by PLP Janseva Foundation against the denial of approval under section 12A(1)(ac)(vi)(B) of the Income Tax Act, 1961 by the Commissioner of Income Tax (Exemption), Ahmedabad. The foundation had initially received provis…
Read summaryMahipalsinh Amarsinh Solanki Vs. Income Tax Officer
ITA No. 883/Ahd/2025Ahmedabad25 Aug 2025The appeal is filed by the Assessee against the appellate order dated 21.03.2005 passed by the Commissioner of Income Tax (Appeals) Anand/National Faceless Appeal Centre, Delhi, relating to the Assessment Year 2011-12. The assessee has rais…
Read summaryShri Dharmendrasinh Nirmalsinh Gohil vs. Income Tax Officer
ITA No. 825/Ahd/2025Ahmedabad25 Aug 2025The assessee, Shri Dharmendrasinh Nirmalsinh Gohil, filed an appeal against the order passed by the Commissioner of Income Tax (Appeals) for the Assessment Year 2013-14. The assessee declared a total income of Rs. 11,03,600/- for the assess…
Read summaryDeputy Commissioner of Income Tax vs. Aadinath Developers
ITA No. 689/Ahd/2025Ahmedabad25 Aug 2025The assessee filed its return of income for the Assessment Year 2022-23 on 04.10.2022, declaring 'NIL' income. The Assessing Officer observed that the assessee had claimed a deduction under Section 80-IBA of the Act amounting to Rs. 28,20,1…
Read summaryIncome Tax Officer, Ward-3(3)(5), Ahmedabad Vs. Sureshbhai Gafulbhai Valiya
I.T.A. No.671/Ahd/2025Ahmedabad25 Aug 2025The assessee, Sureshbhai Gafulbhai Valiya, filed a return of income for the Assessment Year 2017-18, declaring a total income of Rs. 4,95,850/-. The case was selected for scrutiny under CASS to verify cash deposits. The Assessing Officer co…
Read summaryIncome Tax Officer, Ward-3(1)(1), Ahmedabad Vs. 7NR Retail Ltd.
I.T.A. No.674/Ahd/2025Ahmedabad25 Aug 2025The assessee filed its return of income under section 139(1) of the Act, declaring total income of ₹26,35,294/-. Based on information from a search conducted under section 132 in the case of Jignesh Shah and Sanjay Shah Group, the Assessing…
Read summaryBapa Bajrangdas Recidanciy Velfer Association vs. Income Tax Officer
ITA Nos. 661&662/Ahd/2025Ahmedabad25 Aug 2025The assessee, a charitable trust, filed its return of income for the Assessment Years 2016-17 and 2018-19. The return for A.Y. 2016-17 was filed on 03.11.2017, declaring a total income of Rs. 2,36,490/-. The return was processed by the CPC,…
Read summaryPrabhatbhai Khodabhai Desai vs. Income Tax Officer
ITA No. 384/Ahd/2025Ahmedabad25 Aug 2025This appeal is filed by the Assessee against the appellate order dated 16.01.2023 passed by the Commissioner of Income Tax (Appeals) Mumbai/National Faceless Appeal Centre, Delhi, relating to the Assessment Year 2016-17. The assessee has ra…
Read summaryNikunjkumar Narbheram Thakkar Vs. The Income Tax Officer
ITA No. 547/Ahd/2025Ahmedabad25 Aug 2025The assessee, Nikunjkumar Narbheram Thakkar, is engaged in the wholesale and retail trading business of Charcoal at Radhanpur. He filed his return of income for the year under consideration on 28.10.2017, declaring total income at Rs. 2,96,…
Read summaryKad Steel Rolling Mills vs. Income Tax Officer
ITA No. 652/Ahd/2025Ahmedabad25 Aug 2025The Assessing Officer (TDS) initiated proceedings under section 201(1) and 201(1A) of the Income-tax Act, 1961 on Kad Steel Rolling Mills for the Assessment Year 2013-14. The assessee had paid interest of Rs. 4,29,244 during the financial y…
Read summaryShri Jain Medical & Education Trust Vs. ACIT
ITA No. 160/Ahd/2025Ahmedabad25 Aug 2025The assessee, Shri Jain Medical & Educational Trust, is a charitable trust registered under section 12A of the Income-tax Act, 1961, and approved under section 80G of the Act. The trust is engaged in imparting education and running various …
Read summaryKheralu Taluka Primary Teachers Co. Op. Society Niyamit vs. ITO
ITA No. 1235/Ahd/2025Ahmedabad25 Aug 2025The assessee, a credit cooperative society, filed its original return of income declaring 'Nil' income after claiming a deduction of ₹36,99,361/- under section 80P of the Income Tax Act. The Assessing Officer disallowed the deduction claime…
Read summaryJayshree Rao Vs. The Income Tax Officer
ITA No.1262/Ahd/2025Ahmedabad25 Aug 2025The assessee, Jayshree Rao, is an individual and a Non-Resident Indian (NRI) residing in the United Kingdom for the past 30 years. She did not earn any taxable income in India during the relevant assessment year and, therefore, did not file…
Read summaryDilip Mohandas Devani vs. Income Tax Officer
ITA No. 272/Ahd/2025Ahmedabad25 Aug 2025The assessee, Shri Dilip Mohandas Devani, had sold an immovable property on 16.01.2012. The sale deed showed the total consideration for the property at ₹41,00,151/-, which had been shared equally among five co-owners, including the assesse…
Read summaryKaruna Kare Foundation vs. CIT(E)
ITA No. 1214/Ahd/2025Ahmedabad25 Aug 2025The appeal was filed by Karuna Kare Foundation against the order dated 03/09/2024 passed by the Commissioner of Income Tax (Exemption), Ahmedabad, denying registration under section 80G(5) of the Income Tax Act, 1961. The assessee explained…
Read summaryJagdishkumar Manubhai Barot Vs. The Assistant Commissioner of Income-tax, Circle, Patan
ITA No.1195/Ahd/2025Ahmedabad25 Aug 2025The assessee is an individual engaged in the retail business of agricultural products. The assessee filed his return of income for the year under consideration on 05.09.2017, declaring a total income of Rs. 2,13,280/- and claimed exempt inc…
Read summaryAjaykumar Mahadevbhai Patel Vs. The Income Tax Officer, Ward 1(2)(1), Vadodara
ITA No.1197/Ahd/2025Ahmedabad25 Aug 2025The assessee, Ajaykumar Mahadevbhai Patel, filed his return of income on 22.07.2017 declaring a total income of ₹2,86,290/-. The case was selected for complete scrutiny under CASS due to high cash receipts and abnormal increase in cash depo…
Read summaryNihir Sureshchandra Shah Vs. ITO
ITA No.1161/Ahd/2025Ahmedabad25 Aug 2025The appeal is filed by the Assessee against the order dated 11.03.2025 passed by the Ld. Commissioner of Income-Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi, under Section 250 of the Income-tax Act, 1961, relating to the Ass…
Read summaryGlobal Educom Pvt. Ltd. vs. Income Tax Officer
ITA No. 1109/Ahd/2025Ahmedabad25 Aug 2025For the assessment year 2017-18, Global Educom Pvt. Ltd. made cash deposits of ₹39,33,000/- during the demonetization period in its bank account. The assessee claimed these deposits were sourced from regular business sales and withdrawals f…
Read summaryDhara Rakesh Sheth Vs. The Income Tax Officer, Ward-7(1)(1), Ahmedabad
ITA No.1186/Ahd/2025Ahmedabad25 Aug 2025The assessee, Dhara Rakesh Sheth, filed her income return for the Assessment Year 2016-17 on 05.08.2016, declaring a total income of Rs. 2,10,000. The case was selected under Limited Scrutiny (Computer Added Scrutiny Selection). A notice un…
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