IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “D” BENCH Before: DR. BRR Kumar, Vice President And Shri T. R. Senthil Kumar, Judicial Member ITA No: 2105/Ahd/2025 Assessment Year: 2024-25 Rajgor Agro Limited The ITO

1118, Fortune Business Hub, Ward-7(2)(1), Near Satyamev Elysiym, Sola, Vs Ahmedabad Ahmedabad-380060 Gujarat PAN: AAMCR0598R (Appellant) (Respondent)

Assessee Represented: Shri Parin Shah, CA Revenue Represented: Shri Rameshwar P Meena, Sr. D.R.

Date of hearing : 18-03-2026 Date of pronouncement : 07-04-2026 आदशे /ORDER PER : T.R. SENTHIL KUMAR, JUDICIAL MEMBER:-

This appeal is filed by the Assessee as against the appellate order dated 30-09-2025 passed by the Addl./Joint Commissioner of Income Tax (Appeals)-1, Chandigarh arising out of the intimation order passed under section 143(1) of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) relating to the Assessment Year 2024-25.

2. Brief facts of the case is that the assessee is a company filed its return of income for the assessment year 2024-25 belatedly on

28.12.2024 admitting total income of Rs. 4,26,53,030/- under New Tax Regime. The return was processed by CPC under the old tax regime which resulted in a ta