THE DY. CIT (EXEMPTIONS), CIRCLE-1,, AHMEDABAD vs. UTTHAN SEWA TRUST,, AHMEDABAD

In the result, appeal filed by the Revenue is dismissed

Bench: Shri Pradip Kumar Kedia & Shri Mahavir Prasad)

charitable/ religious trust 4 . A.Y. 2014-15 From the provisions of section 11(1)(a) of the Act, it may be seen that the term used therein is "Income " and not "Total Income", which is applicable for the purposes of taxation of other taxable entities under the Act. 3. But ld. A.O. did not agree with the contention

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

addition of Rs.8,95,00,000/- made on account of disallowance of donation given by the assessee and without appreciating that undue benefit to the manufacturer of product over a period of time and also all the parties involved in research will enjoy commercial benefits in future.” 3. When the matter was called for hearing, the learned

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

income.” ITA Nos. 1545 to 1547/Ahd/17 [M/s. Kasturben J. Bhalodia Charitable Trust & 2 Ors.] A.Y. 2013-14 - 6 - 11. The issue involved in captioned appeal is identical to ITA No.1545/Ahd/2017. In parity, we do not see any merit in the controversy raised by the Revenue. 12. In the result, the appeal filed by the Revenue is dismissed. 13. The grounds

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

charitable purposes, the income generated from such activities shall not be treated as income derived from property held under the trust within the meaning of section 11(1)(a) of the Act. 7.8. The assessment was ultimately finalized by and under an order dated 28.03.2014 holding that the activities of the assessee does not fall under clause “Education and medical

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

charitable purposes, the income generated from such activities shall not be treated as income derived from property held under the trust within the meaning of section 11(1)(a) of the Act. 7.8. The assessment was ultimately finalized by and under an order dated 28.03.2014 holding that the activities of the assessee does not fall under clause “Education and medical

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

charitable purposes, the income generated from such activities shall not be treated as income derived from property held under the trust within the meaning of section 11(1)(a) of the Act. 7.8. The assessment was ultimately finalized by and under an order dated 28.03.2014 holding that the activities of the assessee does not fall under clause “Education and medical

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

charitable purposes, the income generated from such activities shall not be treated as income derived from property held under the trust within the meaning of section 11(1)(a) of the Act. 7.8. The assessment was ultimately finalized by and under an order dated 28.03.2014 holding that the activities of the assessee does not fall under clause “Education and medical

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

income as computed by it on the basis of seized documents. Therefore, due to erroneous approach of AO additions are made. 5.6. On the grounds of appeal filed by Revenue, the Ld.AR contented that the Ld.CIT(A) has rightly granted the benefits of exemption under sections 11 and 12 of the Act as the assessee-trust is registered as charitable

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

income as computed by it on the basis of seized documents. Therefore, due to erroneous approach of AO additions are made. 5.6. On the grounds of appeal filed by Revenue, the Ld.AR contented that the Ld.CIT(A) has rightly granted the benefits of exemption under sections 11 and 12 of the Act as the assessee-trust is registered as charitable

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

income as computed by it on the basis of seized documents. Therefore, due to erroneous approach of AO additions are made. 5.6. On the grounds of appeal filed by Revenue, the Ld.AR contented that the Ld.CIT(A) has rightly granted the benefits of exemption under sections 11 and 12 of the Act as the assessee-trust is registered as charitable

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

income as computed by it on the basis of seized documents. Therefore, due to erroneous approach of AO additions are made. 5.6. On the grounds of appeal filed by Revenue, the Ld.AR contented that the Ld.CIT(A) has rightly granted the benefits of exemption under sections 11 and 12 of the Act as the assessee-trust is registered as charitable

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

Appeals are allowed

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

income as computed by it on the basis of seized documents. Therefore, due to erroneous approach of AO additions are made. 5.6. On the grounds of appeal filed by Revenue, the Ld.AR contented that the Ld.CIT(A) has rightly granted the benefits of exemption under sections 11 and 12 of the Act as the assessee-trust is registered as charitable

THE ITO, (EXEMPTIONS), WARD-2,, AHMEDABAD vs. UTTHAN SEVA SANSTHAN,, AHMEDABAD

In the result, appeal of the Revenue is dismissed

Bench: Justice Shri P. P. Bhatt & Shri Pradip Kumar Kediaआयकर अपील सं./I.T.A. No. 2017/Ahd/2016 ("नधा"रण वष" / Assessment Year : 2012-13)

charitable / religious purpose. The assessee has, therefore, filed the return of income as per this contention and as per the statement of computation attached with the ITR, the trust has returned an excess expenditure of current year of Rs. 1,52,31,341/-. (iii) That there is nothing in the language employed in Section 11(1)(a) which restricts

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

The appeal of the Revenue is dismissed

trust, earmarked for such charitable or religious purposes. Such 25% of the income or Rs. 10,000 whichever is higher will also get exempted from income-tax. That exhausts the operation of s.11(1)(a). Then follows sub-s. (2) which naturally deals with the question of investment of the balance of accumulated income which has still not earned exemption

ITO(EXEMPTIONS),, AHMEDABAD vs. CHAMUNDA FOUNDATION,, AHMEDABAD

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 purpose u/s 2(15) of the Act. 3) As per the judgment Hon’ble Punjab & Haryana high court in case of Mahasabha Gurukul Vidyapeeth reported in 326 ITR 25 where in it was held that Once the all requisite requirement of section 11 to avail the benefit of the exemption fulfilled by the trust, the trust entitled

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 purpose u/s 2(15) of the Act. 3) As per the judgment Hon’ble Punjab & Haryana high court in case of Mahasabha Gurukul Vidyapeeth reported in 326 ITR 25 where in it was held that Once the all requisite requirement of section 11 to avail the benefit of the exemption fulfilled by the trust, the trust entitled

THE DDIT (EXEMP.), AHMEDABAD vs. ADARSH FOUNDATION, AHMEDABAD

In the result, the appeal of the Revenue is dismissed

Bench: Shri O. P Meena & Ms. Madhumita Royआ.अ.सं/.I.T.A No.1858/Ahd/2013 िनधा"रणवष"/Assessment Year:2009-10 बनाम Deputy Director Of Income Tax Adarsh Foundation, Vs. (Exemption), Ahmedabad C/O Sal Hospital & Medical Institution, Opp. Doordarshan Tower, Drive- In-Road, Thaltej, Ahmedabad Pan:Aaa Ta2 111 J अपीलाथ" Appellant ""यथ"/Respondent

charitable trust whose income is otherwise not assessable under the above head. viii) On the facts and circumstances of the case, the Ld. Commissioner of Income-Tax (Appeals) ought to have upheld the order of the Assessing Officer. ix) It is, therefore, prayed that the order of the Ld. Commissioner of Income-Tax (Appeals) may be set aside and that

SANDEEP MOHANRAJ SINGHI,AHMEDABAD vs. ACIT, CIRCLE4(2), AHMEDABAD, AHMEDABAD

In the result, appeal of the assessee is partly allowed

Bench: Shri T.R. Senthil Kumar & Shri Narendra Prasad Sinhaassessment Year: 2018-19

addition has been made by AO. 4. Ld. CIT (A) (NFAC) erred in law and on facts not appreciating the fact that there is no advantage accruing to the donor from the property held by the appellant trust. 5. Ld. CIT (A) (NFAC) erred in law and on facts denying exemption u/s 11 & 12 to the appellant trust when registration