PARUL AROGYA SEVA MANDAL TRUST,AHMEDABAD vs. THE DY.CIT, CENTRAL CIRCLE-1(2), AHMEDABAD

Appeals are allowed

Bench: Shri Siddhartha Nautiyal & Shri Makarand V. Mahadeokar, Accountnat Member

80G(5) of the act vide approval No. CITE/Ahd/80G(5)/781/PU/2016-17. 2.2. It is also pertinent to note that the co-ordinate bench of ITAT vide its order dated 26-7-2023 in case of ITA No. 839/Ahd/2019 for the A.Y. 2018-19 has denied the exemption u/s 10(23C)(vi) of the Act to Parul Arogya Seva Mandal Trust

PARUL AROGYA SEVA MANDAL TRUST,AHMEDABAD vs. THE DY.CIT, CENTRAL CIRCLE-1(2), AHMEDABAD

Appeals are allowed

Bench: Shri Siddhartha Nautiyal & Shri Makarand V. Mahadeokar, Accountnat Member

80G(5) of the act vide approval No. CITE/Ahd/80G(5)/781/PU/2016-17. 2.2. It is also pertinent to note that the co-ordinate bench of ITAT vide its order dated 26-7-2023 in case of ITA No. 839/Ahd/2019 for the A.Y. 2018-19 has denied the exemption u/s 10(23C)(vi) of the Act to Parul Arogya Seva Mandal Trust

PARUL UNIVERSITY,VADODARA vs. THE DY.CIT,EXEMPTION CIRCLE-1, AHMEDABAD

Appeals are allowed

Bench: Shri Siddhartha Nautiyal & Shri Makarand V. Mahadeokar, Accountnat Member

80G(5) of the act vide approval No. CITE/Ahd/80G(5)/781/PU/2016-17. 2.2. It is also pertinent to note that the co-ordinate bench of ITAT vide its order dated 26-7-2023 in case of ITA No. 839/Ahd/2019 for the A.Y. 2018-19 has denied the exemption u/s 10(23C)(vi) of the Act to Parul Arogya Seva Mandal Trust

DCIT, CENTRAL CIRCLE1(2), AHMEDABAD, AHMEDABAD vs. PARUL AROGYA SEVA MANDAL TRUST, AHMEDABAD

Appeals are allowed

Bench: Shri Siddhartha Nautiyal & Shri Makarand V. Mahadeokar, Accountnat Member

80G(5) of the act vide approval No. CITE/Ahd/80G(5)/781/PU/2016-17. 2.2. It is also pertinent to note that the co-ordinate bench of ITAT vide its order dated 26-7-2023 in case of ITA No. 839/Ahd/2019 for the A.Y. 2018-19 has denied the exemption u/s 10(23C)(vi) of the Act to Parul Arogya Seva Mandal Trust

PARAG DAVE,AHMEDABAD vs. THE DCIT, CIRCLE-3(1)(1) (PREVIOUSLY CIRCLE-3(3)), AHMEDABAD

In the result, appeal filed by the assessee is dismissed

Bench: Ms. Suchitra Kamble & Makarand V. Mahadeokarassessment Year 2016-17

purchase of materials used in such scientific research, the aggregate of the expenditure so laid out or expended within the three years immediately preceding the commencement of the business shall to the extent it is certified by the prescribed authority (See rule 6(1). The prescribed authority under rule 6(1) is Director General (Income-tax Exemptions) in concurrence with

PAWAN EDIFICE PVT. LTD.,VADODARA vs. THE DY.CIT, CIRCLE-2(1)(2), VADODARA

Appeals are partly allowed for\nstatistical reasons

80G - Donation Claim\n1,71,000\nin Rs.\n10\nDisallowance of Site Development in Rs.\n6,90,620\n13,47,839\n11\nAddition on account of Capital\n78,82,000\nExpenditure in Site Development\nExpenses in Rs.\n12\nAddition on account of Trade Payable in\n1,49,349\nRs.\n13\nAddition\non\naccount\nExcess

THE DY.CIT, CENTRAL CIRCLE-1, VADODARA vs. PAWAN EDIFICE PVT. LTD., VADODARA

Appeals are partly allowed for\nstatistical reasons

80G - Donation Claim\n1,71,000\nin Rs.\n10 Disallowance of Site Development in Rs.\n6,90,620\n13,47,839\n11 Addition on account of Capital\n78,82,000\nExpenditure in Site Development\nExpenses in Rs.\n12 Addition on account of Trade Payable in\n1,49,349\nRs.\n13 Addition on\naccount Excess

PAWAN EDIFICE PVT. LTD.,VADODARA vs. THE DY.CIT, CIRCLE-2(1)(2), VADODARA

80G - Donation Claim\n1,71,000\nin Rs.\n10 Disallowance of Site Development in Rs.\n6,90,620\n13,47,839\n11 Addition on account of Capital\n78,82,000\nExpenditure in Site Development\nExpenses in Rs.\n12 Addition on account of Trade Payable in\n1,49,349\nRs.\n13 Addition\non\naccount Excess

SAURABH PRAVINBHAI PATEL AND BRIJESH PRAVINBHAI PATEL AOP,ANAND vs. ASSESSMENT UNIT, INCOME TAX DEPARTMENT, NEW DELHI

In the result, the appeal filed by the Assessee is hereby dismissed

Bench: DR. BRR Kumar (Vice President), Shri T. R. Senthil Kumar (Judicial Member)

80G and 80GGC of the Act. To verify the genuineness of the donations made by the political parties namely Kisan Party of India and Rashtriya Samajwadi Party (S) notices u/s. 133(6) were issued to confirm the receipt of donations along with the relevant details on the official email of these political parties. The same were bounced. Therefore a show