Ahmedabad ITAT Judgements
159 judgements delivered by the Ahmedabad bench of the Income Tax Appellate Tribunal. Free to read, no signup required.
ITO Vs. Alpesh Manharlal Mistry
ITA No. 777/Ahd/2025Ahmedabad12 Aug 2025The assessee, Alpesh Manharlal Mistry, is an individual engaged in the business of job work of wooden furniture. His total income for the Assessment Year 2012-13 was below the basic exemption limit, and he was not required to file a Return …
Read summaryAmarkumar Anupbhai Desai vs. Income Tax Officer
ITA No. 793/Ahd/2025Ahmedabad12 Aug 2025The assessee filed his return of income declaring a total income of ₹86,540/- along with exempt agricultural income of ₹29,29,500/-. During the scrutiny assessment, the Assessing Officer issued notices for hearing, but the assessee did not …
Read summaryPinkeshkumar Melapchand Shah Vs. The ITO, Ward-2(2)(4) Ahmedabad
ITA No.599/Ahd/2025Ahmedabad12 Aug 2025The assessee, Pinkeshkumar Melapchand Shah, was engaged in the business of trading in garments. The case was reopened under section 147 of the Income-tax Act, 1961 due to cash deposits of Rs.16,69,608/- made in the assessee's ICICI Bank Acc…
Read summaryMatrushri Niruba Charitable Trust vs. CIT(E)
ITA No. 486 & 487/Ahd/2025Ahmedabad12 Aug 2025These two appeals were filed by the assessee against separate orders dated 09/10/2023 and 17-12-2024 passed by the Commissioner of Income Tax (Exemption), Ahmedabad, denying registration under section 12AB and u/s 80G(5) of the Income Tax A…
Read summaryGautambhai Nansinh Chauhan Vs. ITO, Ward-1(3)(1) Petlad
ITA No.711 /Ahd/2025Ahmedabad12 Aug 2025The assessee, Gautambhai Nansinh Chauhan, is an individual and a resident of village Khododhi, Khambhat Taluka, District Anand, Gujarat. For the assessment year 2019–20, the assessee did not file a return of income under section 139(1). Bas…
Read summaryArchi Exim P.Ltd. vs. The ITO, Ward-1(1)(3) Ahmedabad
ITA No.536/Ahd/2025Ahmedabad12 Aug 2025The assessee, engaged in the import and export of chemicals, filed its return of income for the assessment year 2016-17 on 16.10.2016, declaring a total income of Rs.11,06,742/-. The return was processed under section 143(1) and selected fo…
Read summarySahajanand Education And Charitable Trust vs. Commissioner of Income Tax (Exemption)
ITA Nos. 450&451/Ahd/2025Ahmedabad12 Aug 2025The case involves two appeals by Sahajanand Education And Charitable Trust against orders passed by the Commissioner of Income Tax (Exemption), Ahmedabad, denying registration under Section 12AB and approval under Section 80G(5) of the Inco…
Read summaryRameshkumar G Patel vs. ITO, Ward-3(1)(5) Vadodara
ITA No.397/Ahd/2025Ahmedabad12 Aug 2025The assessee filed his original return of income for A.Y. 2013–14 on 29.03.2014 declaring total income of Rs.2,44,950/-. During the course of processing disclosures made under the Income Declaration Scheme (IDS), 2016, it came to the notice…
Read summaryHiral Tapankumar Chudgar vs. ITO
ITA Nos. 43 & 44/Ahd/2025Ahmedabad12 Aug 2025The case involves two appeals filed by the assessee, Hiral Tapankumar Chudgar, against the exparte appellate orders passed by the Commissioner of Income Tax (Appeals) for the Assessment Years 2017-18 and 2018-19. The appeals challenge the r…
Read summaryVijaysingh Manusingh Rathore vs. The ITO, Ward-2(1)(1) Ahmedabad
ITA No.1110/Ahd/2025Ahmedabad12 Aug 2025The Assessing Officer (AO) issued a notice under section 148 and multiple notices under section 142(1) to the assessee, Vijaysingh Manusingh Rathore, for not filing the return of income for the Assessment Year 2011-12. Despite the notices, …
Read summaryUrveen Shivprasad Vyas Vs. The DCIT, Cir.2(1)(1) Ahmedabad
ITA No.1119/Ahd/2025Ahmedabad12 Aug 2025The assessee, Urveen Shivprasad Vyas, filed an original return of income for the Assessment Year 2018-19, declaring a total income of Rs.2,61,060/-. The Assessing Officer (AO) issued a notice under section 148 of the Income-tax Act, 1961, a…
Read summaryMr. Rajendra Shakharam Badgujar Vs. The ITO, Ward-5(3)(2) Vejalpur Ahmedabad
ITA No.1087/Ahd/2025Ahmedabad12 Aug 2025The assessee, Mr. Rajendra Shakharam Badgujar, filed a belated return under section 139(4) of the Income-tax Act, 1961, declaring a total income of Rs.4,70,890. The return was selected for Limited Scrutiny under CASS for the examination of …
Read summaryPuja Foundation vs. CIT(E)
ITA No. 341/Ahd/2025Ahmedabad12 Aug 2025The Puja Foundation, an assessee, filed an appeal against the order dated 28/12/2024 passed by the Commissioner of Income Tax (Exemption), Ahmedabad, denying registration under section 80G(5) of the Income Tax Act, 1961 on the ground that t…
Read summaryNehal Ramanbhai Patel Vs. ITO, Ward-(3), Anand
ITA No.131/Ahd/2025Ahmedabad12 Aug 2025The appellant had not filed a return of income for the assessment year 2013-14. The Assessing Officer reopened the case under section 147 based on information that the assessee purchased immovable property worth Rs.25,24,250/- plus stamp du…
Read summaryMohmmadharoon Babubhai Shaikh Vs. The ITO
ITA No.218/Ahd/2025Ahmedabad12 Aug 2025The assessee, an individual engaged in agricultural activity, filed his income return for the assessment year 2017-18 on 05.08.2017, declaring total income of Rs.2,33,290/-. The case was selected for limited scrutiny under CASS, and notices…
Read summaryIncome Tax Officer vs. Harsha Asheshbhai Patel
ITA No.1074/Ahd/2025Ahmedabad12 Aug 2025The assessee, Harsha Asheshbhai Patel, filed an income return for the Assessment Year 2017-18 declaring income of Rs.1,49,72,320/-. The Assessing Officer received information that the assessee had transactions of Rs.1,80,03,595/- with Kusha…
Read summaryDabgar Samaj Charitable Trust vs. CIT(E)
ITA No. 230/Ahd/2025Ahmedabad12 Aug 2025The appeal was filed by the assessee against the order dated 22/10/2024 passed by the Commissioner of Income Tax (Exemption), Ahmedabad, denying registration under section 12AB of the Income Tax Act, 1961. The assessee, represented by Shri …
Read summaryShree Aath Paragana Gurjar Prajapati Samaj Trust vs. The CIT(Exemption)
ITA No.2025/Ahd/2024Ahmedabad12 Aug 2025The assessee trust had earlier been granted provisional registration under section 12AB by the CIT(Exemption), Ahmedabad, for the assessment years 2023–24 to 2025–26. The assessee filed an application in Form No. 10AB on 22.09.2023 seeking …
Read summaryJayshreeben Jayantibhai Palsana Vs. ITO, Ward-1(9) Ahmedabad
ITA No.1014/Ahd/2025Ahmedabad12 Aug 2025The assessee, an individual resident of India, filed a return of income for the assessment year 2024-25, declaring total income of Rs.4,27,635/-. The return was revised to correct certain omissions in the capital gain schedule. The assessee…
Read summaryJanki Wind Farm Developers Pvt. Ltd. vs. ITO, Ward-3(2)(1), Ahmedabad
ITA No.1000/Ahd/2025Ahmedabad12 Aug 2025The assessee filed its original return of income for the Assessment Year 2018-19 on 31.08.2018, declaring total income at Rs.22,96,025/-. Subsequently, it filed a revised return declaring total income of Rs.3,73,79,914/-. The return was pro…
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