BARODA NAIR WELFARE ASSOCIATION,VADODARA vs. THE ITO, WARD-EXEMPTION, AHMEDABAD

ITA 1715/AHD/2025Status: DisposedITAT Ahmedabad22 September 2026AY 2010-114 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that the assessee failed to provide complete particulars of investments and subsequent balance sheets to establish continued compliance with Section 11(2)(b). The specific directions from a prior ITAT order were not complied with.

What were the facts?

The assessee trust claimed exemption on accumulated funds for charitable purposes. The Assessing Officer (AO) denied the exemption due to lack of documentation regarding resolutions, details of fixed deposits, and subsequent year balance sheets.

What were the issues?

Whether the assessee provided sufficient documentary evidence to substantiate the accumulation and investment of funds for charitable purposes as required by the Income Tax Act.

Which sections of the Income-tax Act were involved?

Section 11(2),Section 11(5)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, AHMEDABAD “SMC” BENCH

Before: Shri Sanjay Garg & Shri R. Govindarajan

For Appellant: Shri Rushin Patel, A.R
For Respondent: Smt. Deeba Farhat, Sr. D.R

PER R. GOVINDARAJAN, ACCOUNTANT MEMBER:

The assessee has filed the appeal against the order dated 21-07- 2025 passed by Addl. Commissioner of Income Tax (Appeals)-2, Chandigarh (in short, referred to as the CIT(A)) u/s. 250 of the Income Tax Act, 1961 (herein referred to as “the Act”) relating to Assessment Year 2010-11. 2. Assessee raised the following grounds of appeal:

“1. The ld. CIT(Appeals) has erred in law and on facts of the case, in sustaining the denial of exemption of the amount accumulated by the assessee Trust.

2.

The appellant craves leave to add, amend or alter the grounds of appeal at the time of hearing, if need arise.” B

The order continues below.

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