THE ITO, (EXEMPTIONS), WARD-1,, AHMEDABAD vs. M/S. GUJARAT INSTITUTE OF CHEMICAL TECHNOLOGY,, AHMEDABAD

In the result, the appeal of the Revenue is dismissed

Bench: Shri Waseem Ahmed & Ms. Madhumita Royआयकर अपील सं./Ita No.219/Ahd/2018 "नधा"रण वष"/Asstt. Year: 2013-2014 Income Tax Officer, Gujarat Institute Of Chemical (Exemptions), Vs. Technology, Ward-1, Suraksha Sankool, Thaltej Ahmedabad. Gandhinagar Highway Thaltej, Ahmedabad-380054. Pan : Aaatg2481M

charitable trust to another for utilisation by the donee trust towards its charitable objects is proper application of income for charitable

THE ITO, (EXEMPTIONS), WARD-1,, AHMEDABAD vs. M/S. GUJARAT INSTITUTE OF CHEMICAL TECHNOLOGY,, AHMEDABAD

In the result, the appeal of the Revenue is dismissed

Bench: Shri Pradip Kumar Kedia & Shri Mahavir Prasad

charitable trust to another for utilisation by the donee trust towards its charitable objects is proper application of income for charitable

KOSHAMBH CHARITABLE TRUST,VADODARA vs. THE ITO, WARD-EXEMPTION, VADODARA

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

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

charitable trust to another registered charitable trust constitutes application of income for charitable purposes. The Hon’ble Court clarified that

CLEAN TEETH CLEAN MOUTH CHARITABLE TRUST,RAJKOT vs. COMMISSIONER OF INCOME TAX (EXEMPTIONS), AHMEDABAD

In the result, the appeal of the assessee is allowed

Bench: Shri Siddhartha Nautiyal & Shri Makarand Vasant Mahadeokar

Charitable Trust vs. CIT(E) Asst.Year –N.A. - 2– 06.05.2023. The assessee / Applicant Trust had been earlier granted or for provisional

NANA AND RANDER SUNNI VOHRA MEDICAL AND CHARITABLE TRUST,SURAT vs. COMMISSIONER OF INCOMETAX (EXEMPTION ) AHMEDABAD, AHMRDABAD

In the result, the appeal of the assessee is allowed for statistical purposes

Bench: Shri Siddhartha Nautiyal & Shri Makarand Vasant Mahadeokar

Trust had been earlier granted or for Nana And Rander Sunni Vohra Medical And Charitable Trust vs. CIT(E) Asst.Year

ANJUMAN E NUSRATUL MUSLIMIN TANKARIA,BHARUCH vs. CIT(EXEMPTION), AHMEDABAD

In the result, the appeal of the assessee is allowed for statistical purposes

Bench: Shri Siddhartha Nautiyal & Shri Makarand Vasant Mahadeokar

trust was charitable in nature and finally held that the trust is a charitable and religious trust which does not benefit

THE DCIT (EXEMPTIONS) CIRCLE-2, AHMEDABAD vs. SHREE KHODAL DHAM TRUST, KAGWAD, RAJKOT

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

Bench: Shri Mahavir Prasad & Shri Waseem Ahmedअपील सं./Ita No.904/Ahd/2019 िनधा"रण वष"/Asstt. Year: 2014-2015 D.C.I.T.(Exemptions) Shree Khodal Dham Trust, Circle-2, Vs. Kagwad, Ahmedabad. Alka Society, 4Th Floor, Shri Sardar Patel Bhavan, Near Water Tank, Rajkot-360004. Pan: Aajts1017J

trust is not involved in other major charitable activities, the web site of the trust reveals the primary activity of the trust

ANNAPURNA CHARITABLE TRUST,BANASKANTHA vs. THE CIT(EXEMPTION), AHMEDABAD

In the result, the appeal filed by the Assessee is allowed for statistical purpose

Bench: Us Raising The Following Grounds Of Appeal:

Trust. 2. Brief facts of the case is that the assessee is a Charitable Trust formulated in January 2020 for the main

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

trust for charitable or religious purposes or a charitable or religious institution, any income thereof, if for any period during

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

trust for charitable or religious purposes or a charitable or religious institution, any income thereof, if for any period during

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

trust for charitable or religious purposes or a charitable or religious institution, any income thereof, if for any period during

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

trust for charitable or religious purposes or a charitable or religious institution, any income thereof, if for any period during

SHRI SOUDHARMA BRIHAD TAPOGACHCHIYA TRISTUTIK JAIN SANGHA SAMARPANAM,AHMEDABAD vs. THE COMMISSIONER OF INCOME TAX (EXEMPTION), AHMEDABAD

In the result, the appeal filed by the Assessee is devoid of\nmerits and the same is hereby dismissed

charitable trust and section 13(1)(b) of the Act is applicable only to\nthe charitable trust.\n4. On the facts

THE DY. CIT (EXEMPTIONS), CIRCLE-2,, AHMEDABAD vs. M/S. KASTURBEN JAGJIVANBHAI BHALODIA CHARITABLE TRUST,, RAJKOT

In the result, appeal filed by the Revenue is dismissed

Bench: Shri Pradip Kumar Kedia & Shri Mahavir Prasad

charitable trust engaged in education services. The return filed by the assessee trust was subjected to scrutiny ITA Nos. 1545 to 1547/Ahd/17

KOSHAMBH CHARITABLE TRUST,VADODARA vs. CPC, BANGALORE PRESENT JURISDICTION THE ITO, EXEMPTION WARD, VADODARA

In the result, the above ground of appeal of the assessee is allowed

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

charitable trust registered u/s 12A of the Act had substantially satisfied conditions for availing benefit of exemption as a trust

JAYSHREE GOPALLALJI HAVELI CHARITABLE TRUST-UJALVAV,BHAVNAGAR vs. THE CIT (EXEMPTION), AHMEDABAD

In the result, the appeal of the assessee is allowed for statistical purposes

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinhaआयकर अपील सं /Ita No.220/Ahd/2025 िनधा"रण वष" /Assessment Year : Na Jayshree Gopallalji Haveli The Cit (Exemption) बनाम/ Charitable Trust-Ujalvav Ahmedabad – 380 015 V/S. At Ujalvav, Umrala Bhavnagar – 364 290 "थायी लेखा सं./Pan: Aaetj 3303 P (अपीलाथ"/ Appellant) ("" यथ"/ Respondent) Assessee By : Shri Mohit Balani, Ar Revenue By : Shri Alpesh Parmar, Cit-Dr

Trust v. CIT (Exemptions) [2014] 44 taxmann.com 446 (Agra - Trib.) and Om Tapovan Charitable Trust v. CIT (Exemptions), ITA No. 175/Ahd/2023

GIVE FOUNDATION,BANGALORE vs. THE DY.CIT, CIRCLE-1(EXEMPTION), AHMEDABAD

In the result, the primary matter involved in all the Assessment

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

charitable trust in respect of payment of sum to another charitable trust for utilisation towards charitable purpose of donee trust

CHAMUNDA FOUNDATION,AHMEDABAD vs. THE CIT,, GANDHINAGAR

In the result, the CO No.83/Ahd/2015 filed by the assessee is allowed for statistical purposes

Bench: Shri Waseem Ahmed & Ms. Madhumita Roysl.

Charitable Trust. It was registered as a Public Charitable Trust. It was also registered with the Commissioner of Income Tax, Pune