Ahmedabad ITAT Judgements
159 judgements delivered by the Ahmedabad bench of the Income Tax Appellate Tribunal. Free to read, no signup required.
DCIT vs. Danaram Jivaram Choudhary
ITA No. 2049/Ahd/2024Ahmedabad21 Aug 2025The assessee had e-filed its return of income for the impugned year declaring total income of Rs.23,53,300/-. The Assessing Officer (AO) was in receipt of information that the assessee had received an amount of Rs.5,21,76,599/- from M/s. Mu…
Read summaryKaushal Pravinkumar Shah Vs. ITO
ITA No.885/Ahd/2025Ahmedabad20 Aug 2025The assessee filed his return of income for the Assessment Year 2017-18 on 25.01.2018 declaring income of Rs. 4,27,800/- from trading in chemicals. The case was selected for complete scrutiny due to large cash deposits during the demonetisa…
Read summaryDhanera Diamonds Ajbani Charitable Trust vs. The Commissioner of Income Tax (Exemption)
ITA No. 710/Ahd/2025Ahmedabad20 Aug 2025The assessee, Dhanera Diamonds Ajbani Charitable Trust, had been granted provisional registration under section 12A of the Income Tax Act, 1961, from A.Y. 2023-24 to A.Y. 2025-26. The trust filed an application for final registration under …
Read summarySomabhai Mangabhai Bhoi vs. The ITO
ITA No. 2101/Ahd/2024Ahmedabad20 Aug 2025The assessee, Somabhai Mangabhai Bhoi, had sold two immovable properties during the year for substantial sums but had not filed any return of income for the impugned year i.e. A.Y. 2018-19. The Assessing Officer (AO) reopened the case of th…
Read summaryShri Alpesh Navinbhai Barot vs. Income Tax Officer
ITA No.927/Ahd/2023Ahmedabad20 Aug 2025The assessee, Shri Alpesh Navinbhai Barot, filed his return of income for the Assessment Year (A.Y.) 2015-16 on 31.03.2017, declaring income of Rs.25,37,500/-. The case was selected for scrutiny under CASS. The Assessing Officer found that …
Read summarySanket Ramniklal Joisar vs. Income Tax Officer
I.T.A. No. 345/Ahd/2025Ahmedabad20 Aug 2025The present appeal was filed by the assessee, Sanket Ramniklal Joisar, against the order of the Commissioner of Income Tax (Appeals) dated 13.01.2025. The appeal pertains to the Assessment Year 2021-22. The assessee contested the order of t…
Read summaryBhavna Impex vs. Principal Commissioner of Income Tax
ITA No. 574/Ahd/2025Ahmedabad20 Aug 2025The present appeal has been filed by Bhavna Impex against the order of the Principal Commissioner of Income Tax (PCIT) dated 05.03.2025, passed under Section 263 of the Income Tax Act, 1961. The appeal pertains to the Assessment Year 2018-1…
Read summaryPawan Edifice Pvt. Ltd. v. The Deputy Commissioner of Income Tax
ITA Nos. 477-478/Ahd/2023 and ITA No. 529/Ahd/2023Ahmedabad20 Aug 2025The assessee, Pawan Edifice Pvt. Ltd., a company engaged in the construction and development of residential premises, filed its income returns for the assessment years 2013-14 and 2014-15. The Assessing Officer issued notices under section …
Read summaryUdan Education Charitable Trust vs. CIT(E)
ITA Nos. 663 & 664/Ahd/2025Ahmedabad19 Aug 2025These appeals relate to the denial of registration under Section 12A of the Income Tax Act, 1961, and approval under Section 80G(5) of the Act by the Commissioner of Income Tax (Exemption), Ahmedabad. The assessee, Udan Education Charitable…
Read summaryShri Sainath Education & Cheritable Trust vs. CIT(E)
ITA No. 608/Ahd/2025Ahmedabad19 Aug 2025The present appeal has been filed by the assessee against the order of the Ld. Commissioner of Income Tax (Exemption), Ahmedabad dated 05.09.2024, denying grant of registration under Section 12A of the Income Tax Act, 1961. The assessee fil…
Read summaryArihant Enterprise Vs. Income Tax Officer
ITA No. 590/Ahd/2025Ahmedabad19 Aug 2025Arihant Enterprise, a partnership firm engaged in the trading of plastic polyfilm, filed its return of income for the assessment year 2017-18. The Assessing Officer passed an assessment order making various disallowances and additions. The …
Read summaryAkshat Education and Charitable Trust Vs. ITO(E)
ITA No.457/Ahd/2025Ahmedabad19 Aug 2025The assessee, Akshat Education and Charitable Trust, is a Public Charitable Trust registered under section 12AA of the Income Tax Act, 1961. The trust operates a school and filed its income return in Form ITR-7 on 31.03.2021, declaring nil …
Read summaryRajvee Foundation Vs. CIT(E)
ITA No.438/Ahd/2025Ahmedabad19 Aug 2025The assessee, a trust registered under the Income-tax Act, 1961, filed an application in Form No. 10AB on 28.06.2024 seeking approval under section 80G(5) of the Act. The Commissioner of Income Tax (Exemption), Ahmedabad (CIT(E)) had earlie…
Read summaryDoshi Bhanji Devji Gaushala panjarapole Sarvjanik Trust Bhanavav Vs. CIT(E)
ITA Nos.448-449/Ahd/2025Ahmedabad19 Aug 2025The assessee, a public charitable trust registered under the Bombay Public Trusts Act, 1950, had been provisionally registered under section 12AB for A.Y. 2022-23. It filed an application for final registration under section 12A(1)(ac)(iii)…
Read summaryAkshat Education and Charitable Trust Vs. CIT(E)
ITA No.456/Ahd/2025Ahmedabad19 Aug 2025The appellant, Akshat Education and Charitable Trust, is a public charitable trust registered under the Bombay Public Trusts Act, 1950, engaged in running various educational institutions. On 06.02.2024, the appellant filed an application i…
Read summaryPatani Yuva Samaj Sewa Trust vs. The CIT(E)
ITA No.168/Ahd/2025Ahmedabad19 Aug 2025The present appeal has been preferred by the assessee, Patani Yuva Samaj Sewa Trust, against the order of the Learned Commissioner of Income Tax (Exemption), Ahmedabad, dated 22/11/2024, rejecting the application of the assessee-trust for a…
Read summaryInstitute of Driving & Traffic Research Gujarat vs. CIT(E)
ITA Nos. 174/Ahd/2025 & 175/Ahd/2025Ahmedabad19 Aug 2025The Institute of Driving & Traffic Research Gujarat, an assessee, has filed appeals against the orders of the Commissioner of Income Tax (Exemption), Ahmedabad, rejecting the assessee's applications for final/regular registration under Sect…
Read summaryGujarat Technological University vs. DCIT
ITA No.1187/Ahd/2025Ahmedabad19 Aug 2025Gujarat Technological University, a State Technical University established in 2007, filed its return of income for the Assessment Year 2019-20, claiming exemption under section 11 of the Income-tax Act, 1961. The Centralized Processing Cent…
Read summaryDarul Uloom Fatimatuz-Zahra Vs. CIT(E)
ITA Nos.1018-1019/Ahd/2025Ahmedabad19 Aug 2025The assessee trust, Darul Uloom Fatimatuz-Zahra, was incorporated on 15.09.2022 under the Bombay Public Trust Act, 1950. It applied for provisional registration under section 12AB on 03.01.2023, which was granted on 19.01.2023. Subsequently…
Read summaryPinakin Patel vs. ITO
ITA No. 2164/Ahd/2024Ahmedabad19 Aug 2025This appeal is filed by the Assessee, Pinakin Patel, against the exparte appellate order dated 31.07.2024 passed by the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, arising out of the exparte reassessment or…
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