DCIT (EXEMPTION), CIRCLE-1, BANGLORE vs. VYAKTI VIKAS KENDRA INDIA,, AHMEDABAD

In the result revenue’s appeal is dismissed

Bench: Shri Pramod Kumar& Ms. Madhumita Roy

12A is continued and was affective for the year under appeal. 7.6. In the absence of any material changed, the revenue is not justified to take a different view of the matter as also submitted by the Learned AR. In this aspect he has relied upon a judgment passed by the Hon’ble Apex Court in the matter of Radhasoami

DCIT (EXEMPTION), CIRCLE-1, BANGLORE vs. VYAKTI VIKAS KENDRA INDIA,, AHMEDABAD

In the result revenue’s appeal is dismissed

Bench: Shri Pramod Kumar& Ms. Madhumita Roy

12A is continued and was affective for the year under appeal. 7.6. In the absence of any material changed, the revenue is not justified to take a different view of the matter as also submitted by the Learned AR. In this aspect he has relied upon a judgment passed by the Hon’ble Apex Court in the matter of Radhasoami

DCIT (EXEMPTION), CIRCLE-1, BANGLORE vs. VYAKTI VIKAS KENDRA INDIA,, AHMEDABAD

In the result revenue’s appeal is dismissed

Bench: Shri Pramod Kumar& Ms. Madhumita Roy

12A is continued and was affective for the year under appeal. 7.6. In the absence of any material changed, the revenue is not justified to take a different view of the matter as also submitted by the Learned AR. In this aspect he has relied upon a judgment passed by the Hon’ble Apex Court in the matter of Radhasoami

THE ACIT, (EXEMPTION) CIRCLE-1, AHMEDABAD vs. VYAKTI VIKAS KENDRA INDIA, AHMEDABAD

In the result revenue’s appeal is dismissed

Bench: Shri Pramod Kumar& Ms. Madhumita Roy

12A is continued and was affective for the year under appeal. 7.6. In the absence of any material changed, the revenue is not justified to take a different view of the matter as also submitted by the Learned AR. In this aspect he has relied upon a judgment passed by the Hon’ble Apex Court in the matter of Radhasoami

ERIS LIFESCIENCES LIMITED,AHMEDABAD vs. NFAC, DELHI (PRESENT JURISDICTION - THE DY. CIT, CIRCLE-2(1)(1)), AHMEDABAD

In the result, for assessment year 2022-23, the appeal of the Department is partly allowed for statistical purposes

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

B. Premanand v. Mohan Koikal (2011) 4 SCC 266, it was held that where the statutory language is plain, external aids such as precedents cannot be used to obscure or rewrite the legislative command. ITA Nos. 847to850/Ahd/2025 & 912to915/Ahd/2025 DCIT vs. Eris Lifesciences Ltd. Eris Lifesciences Ltd. vs. DCIT Asst. Years

ERIS LIFESCIENCES LIMITED,AHMEDABAD vs. NFAC, DELHI (PRESENT JURISDICTION- THE DY. CIT, CIRCLE-2(1)(1)), AHMEDABAD

In the result, for assessment year 2022-23, the appeal of the Department is partly allowed for statistical purposes

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

B. Premanand v. Mohan Koikal (2011) 4 SCC 266, it was held that where the statutory language is plain, external aids such as precedents cannot be used to obscure or rewrite the legislative command. ITA Nos. 847to850/Ahd/2025 & 912to915/Ahd/2025 DCIT vs. Eris Lifesciences Ltd. Eris Lifesciences Ltd. vs. DCIT Asst. Years

DCIE CIRCLE-2(1)(1), AHEMDABAD, VEJALPUR vs. ERIS LIFESCIENCES LIMITED SHIVARTH AMBIT, BODAKDEV AHMEDABAD

In the result, for assessment year 2022-23, the appeal of the Department is partly allowed for statistical purposes

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

B. Premanand v. Mohan Koikal (2011) 4 SCC 266, it was held that where the statutory language is plain, external aids such as precedents cannot be used to obscure or rewrite the legislative command. ITA Nos. 847to850/Ahd/2025 & 912to915/Ahd/2025 DCIT vs. Eris Lifesciences Ltd. Eris Lifesciences Ltd. vs. DCIT Asst. Years

DCIT CIRCLE-2(1)(1), AHMEDABAD, VEJALPUR vs. ERIS LIFESCIENCES LIMITED SHIVARTH AMBIT, BODAKDEV AHMEDABAD

In the result, for assessment year 2022-23, the appeal of the Department is partly allowed for statistical purposes

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

B. Premanand v. Mohan Koikal (2011) 4 SCC 266, it was held that where the statutory language is plain, external aids such as precedents cannot be used to obscure or rewrite the legislative command. ITA Nos. 847to850/Ahd/2025 & 912to915/Ahd/2025 DCIT vs. Eris Lifesciences Ltd. Eris Lifesciences Ltd. vs. DCIT Asst. Years

DCIT, CIRCLE-2(1)(1) AHMEDABAD, AHMEDABAD vs. ERIS LIFESCIENCE LIMITED SHIVARTH AMBIT, AHMEDABAD

In the result, for assessment year 2022-23, the appeal of the Department is partly allowed for statistical purposes

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

B. Premanand v. Mohan Koikal (2011) 4 SCC 266, it was held that where the statutory language is plain, external aids such as precedents cannot be used to obscure or rewrite the legislative command. ITA Nos. 847to850/Ahd/2025 & 912to915/Ahd/2025 DCIT vs. Eris Lifesciences Ltd. Eris Lifesciences Ltd. vs. DCIT Asst. Years

ERIS LIFESCIENCES LIMITED,AHMEDABAD vs. NFAC, DEHI (PRESENT JURISDICTION- THE DY.CIT, CIRCLE-2(1)(1)), AHMEDABAD

In the result, for assessment year 2022-23, the appeal of the Department is partly allowed for statistical purposes

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

B. Premanand v. Mohan Koikal (2011) 4 SCC 266, it was held that where the statutory language is plain, external aids such as precedents cannot be used to obscure or rewrite the legislative command. ITA Nos. 847to850/Ahd/2025 & 912to915/Ahd/2025 DCIT vs. Eris Lifesciences Ltd. Eris Lifesciences Ltd. vs. DCIT Asst. Years

DCIT, CENTRAL CIRCLE-1(2), AHMEDABAD, AAYAKAR BHAWAN, ASHRAM ROAD, AHMEDABAD vs. PARUL AROGYA SEVA MANDAL TRUST, , AHMEDABAD

Appeals are allowed

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

b) of the Act, exemption is not available if "any part of the income from the property held under a trust for private religious purposes which does not ensure for the benefit of the public;" While passing the assessment order, AO has not disputed the income shown by appellant and not proved that such income is used for private religious

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

b) of the Act, exemption is not available if "any part of the income from the property held under a trust for private religious purposes which does not ensure for the benefit of the public;" While passing the assessment order, AO has not disputed the income shown by appellant and not proved that such income is used for private religious

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

b) of the Act, exemption is not available if "any part of the income from the property held under a trust for private religious purposes which does not ensure for the benefit of the public;" While passing the assessment order, AO has not disputed the income shown by appellant and not proved that such income is used for private religious

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

b) of the Act, exemption is not available if "any part of the income from the property held under a trust for private religious purposes which does not ensure for the benefit of the public;" While passing the assessment order, AO has not disputed the income shown by appellant and not proved that such income is used for private religious

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

Appeals are allowed

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

b) of the Act, exemption is not available if "any part of the income from the property held under a trust for private religious purposes which does not ensure for the benefit of the public;" While passing the assessment order, AO has not disputed the income shown by appellant and not proved that such income is used for private religious

DCIT CIRCLE-2(1)(1), AHMEDABAD, AHMEDABAD vs. ERIS LIFESCIENCES LIMITED SHIVARTH AMBIT , BODAKDEV AHMEDABAD

Appeal are dismissed

B. Premanand v. Mohan Koikal (2011) 4 SCC 266, it was\nheld that where the statutory language is plain, external aids such as\nprecedents cannot be used to obscure or rewrite the legislative command.\n20. We therefore hold that the learned CIT(A) erred in concluding that the\nexcise duty refund constitutes a capital receipt or that

ERIS LIFESCIENCES LIMITED,AHMEDABAD vs. NFAC, DEHI (PRESENT JURISDICTION- THE DY. CIT, CIRCLE-2(1)(1), AHMEDABAD

Appeal are dismissed

B. Premanand v. Mohan Koikal (2011) 4 SCC 266, it was\nheld that where the statutory language is plain, external aids such as\nprecedents cannot be used to obscure or rewrite the legislative command.\n20. We therefore hold that the learned CIT(A) erred in concluding that the\nexcise duty refund constitutes a capital receipt or that

DAWOODI BOHRA MUSAFIRKHANA TRUST,KHAMBHAT vs. THE ITO, WARD (EXEMPTION), VADODARA

In the result, the appeal filed by the assessee is dismissed

Bench: Mrs. Annapurna Gupta & Shri Siddhartha Nautiyalिनधा"रण वष"/Assessment Year: 2016-17 Vs. Dawoodi Bohra Musafirkhana Income-Tax Officer, Trust, Ward (Exemption), 1, Dawoodi Bohra Musafirkhana, Vadodara Opp. Bus Stand, Khambhat, Gujarat-388620 Pan : Aaatd 2007 L अपीलाथ" अपीलाथ"/ (Appellant) अपीलाथ" अपीलाथ" "" "" यथ" "" "" यथ" यथ"/ (Respondent) यथ" Assessee By : Shri Ankit Chokshi, Ar Revenue By : Shri Ashok Kumar Suthar, Sr Dr सुनवाई क" क" तारीख तारीख/Date Of Hearing : 08.02.2024 सुनवाई सुनवाई सुनवाई क" क" तारीख तारीख घोषणा क" क" तारीख तारीख /Date Of Pronouncement: 03.05.2024 घोषणा घोषणा घोषणा क" क" तारीख तारीख आदेश आदेश/O R D E R आदेश आदेश Per Annapurna Gupta:

12A of the Act and hence entitled to exemption u/s 11 of the Act. The object of the Trust, as noted in the assessment order, is religious activity. 5. During the impugned year the assessee had shown gross receipts of Rs.1,08,46,787/- and applied an amount of Rs.76,203/- for the objects of the Trust. The assessee

DISHMAN INFRASTRUCTURE LTD.,AHMEDABAD vs. THE INCOME TAX OFFICER, WARD-1(4),, AHMEDABAD

In the result, appeal of the Revenue and its cross objections are dismissed, whereas the appeal of the assessee is partly allowed

Bench: Shri Rajpal Yadav, Vice- & Shri Amarjit Sinh

12A of the Act. Therefore, once the procedure is complete as provided under sub-section (1) of section 12AA of the Act and a certificate is issued granting registration to the Trust or Institution, it is apparent that the same is a document evidencing satisfaction about: (1) genuineness of the activities of the trust or Institution, and (2) about