Search: charitable trust

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

In the result, appeal filed by the Revenue is dismissed

ITA 21/AHD/2018[2014-15]Status: DisposedITAT Ahmedabad20 Feb 2020AY 2014-15

Bench: Shri Pradip Kumar Kedia & Shri Mahavir Prasad)

For Appellant: Shri Vinod Tanwani, Sr. D.RFor Respondent: Shri Jignesh Kumar P. Parikh, A.R

Trust from the property held for charitable or religious purposes and it also provides for application and accumulation of income. On the other hand, section 28 of the Income Tax Act deals with chargeability of income from profits and gains of business

DCIT (EXEMPTIONS), CIRCLE-2,, AHMEDABAD vs. PADMA EDUCATION & WELFARE SOCIETY,, GANDHIDHAM

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

ITA 665/AHD/2018[2014-15]Status: DisposedITAT Ahmedabad06 Aug 2019AY 2014-15

Bench: Shri Waseem Ahmed & Ms Madhumita Royअपील सं./Ita No.665/Ahd/2018 &"नधा"रण वष"/Asstt. Year:2014-2015

For Appellant: NoneFor Respondent: Shri Mudit Nagpal, Sr.D.R

Section 11Section 143(3)

business income which contains the provision of carry forward of loss of earlier years and set-off such losses against income of the current year. This is held by the Hon'ble Delhi ITAT in case of Pushpawati Singhania Research Institute for Liver, Renal & Digestive Diseases vs. Deputy Director of Income-tax (Exemption) 2009 29 SOT 316 (Delhi

DCIT(E), CIRCLE-1, AHMEDABAD, AHMEDABAD vs. GUJARAT STATE BOARD OF SCHOOL TEXT BOOK, GANDHINAGAR

In the result, both the M

ITA 21/AHD/2024[2017-18]Status: DisposedITAT Ahmedabad30 Sept 2024AY 2017-18

Bench: Shri T.R. Senthil Kumar (Judicial Member), Shri Makarand V. Mahadeokar (Accountant Member)

For Appellant: Shri M.K. Patel, A.RFor Respondent: Shri Prithviraj Meena, CIT-D.R

Section 11Section 11(1)(a)Section 11(4)Section 12ASection 143(3)

income is out of the exemption clause We think this is the purpose of the enactment of the section that out of the several properties of a trust, if there is a property held by the trust carrying on business which is found to be not for the purposes of the charitable

DCIT(EXEMPTION) CIRCLE-1 AHMEDABAD, AHMEDABAD vs. GUJARAT STATE BOARD OF SCHOOL TEXT BOOK, GANDHINAGAR

In the result, both the M

ITA 23/AHD/2024[2020-21]Status: DisposedITAT Ahmedabad30 Sept 2024AY 2020-21

Bench: Shri T.R. Senthil Kumar (Judicial Member), Shri Makarand V. Mahadeokar (Accountant Member)

For Appellant: Shri M.K. Patel, A.RFor Respondent: Shri Prithviraj Meena, CIT-D.R

Section 11Section 11(1)(a)Section 11(4)Section 12ASection 143(3)

income is out of the exemption clause We think this is the purpose of the enactment of the section that out of the several properties of a trust, if there is a property held by the trust carrying on business which is found to be not for the purposes of the charitable

DCIT (EXMP) CIRCLE 1 AHMEDABAD, AHMEDABAD vs. GUJARAT STATE BOARD OF SCHOOL TEXT BOOK, GANDHINAGAR

In the result, both the M

ITA 20/AHD/2024[2016-17]Status: DisposedITAT Ahmedabad30 Sept 2024AY 2016-17

Bench: Shri T.R. Senthil Kumar (Judicial Member), Shri Makarand V. Mahadeokar (Accountant Member)

For Appellant: Shri M.K. Patel, A.RFor Respondent: Shri Prithviraj Meena, CIT-D.R

Section 11Section 11(1)(a)Section 11(4)Section 12ASection 143(3)

income is out of the exemption clause We think this is the purpose of the enactment of the section that out of the several properties of a trust, if there is a property held by the trust carrying on business which is found to be not for the purposes of the charitable

DCIT (EXMP) CIRCLE-1 AHMEDABAD, AHMEDABAD vs. GUJARAT STATE BOARD OF SCHOOL TEXT BOOK, GANDHINAGAR

In the result, both the M

ITA 22/AHD/2024[2018-19]Status: DisposedITAT Ahmedabad30 Sept 2024AY 2018-19

Bench: Shri T.R. Senthil Kumar (Judicial Member), Shri Makarand V. Mahadeokar (Accountant Member)

For Appellant: Shri M.K. Patel, A.RFor Respondent: Shri Prithviraj Meena, CIT-D.R

Section 11Section 11(1)(a)Section 11(4)Section 12ASection 143(3)

income is out of the exemption clause We think this is the purpose of the enactment of the section that out of the several properties of a trust, if there is a property held by the trust carrying on business which is found to be not for the purposes of the charitable

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

In the result revenue’s appeal is dismissed

ITA 805/AHD/2018[2012-13]Status: DisposedITAT Ahmedabad03 Sept 2019AY 2012-13

Bench: Shri Pramod Kumar& Ms. Madhumita Roy

For Appellant: Shri N. R. Soni, CIT-D.RFor Respondent: Shri S. N. Soparkar, Sr. Advocate

Section 11Section 129Section 12ASection 13(1)(d)Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 2(15)Section 244A

charitable and religious trusts which forfeit tax exemption ............ 28.6 It may be noted that new sub-section (1A) inserted in section 161 of the Income-tax Act, which provides for taxation of the entire income received by trusts at the maximum marginal rate is applicable only in the case of- private trusts having profits and gains of business

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

In the result revenue’s appeal is dismissed

ITA 806/AHD/2018[2013-14]Status: DisposedITAT Ahmedabad03 Sept 2019AY 2013-14

Bench: Shri Pramod Kumar& Ms. Madhumita Roy

For Appellant: Shri N. R. Soni, CIT-D.RFor Respondent: Shri S. N. Soparkar, Sr. Advocate

Section 11Section 129Section 12ASection 13(1)(d)Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 2(15)Section 244A

charitable and religious trusts which forfeit tax exemption ............ 28.6 It may be noted that new sub-section (1A) inserted in section 161 of the Income-tax Act, which provides for taxation of the entire income received by trusts at the maximum marginal rate is applicable only in the case of- private trusts having profits and gains of business

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

In the result revenue’s appeal is dismissed

ITA 2344/AHD/2018[2014-15]Status: DisposedITAT Ahmedabad03 Sept 2019AY 2014-15

Bench: Shri Pramod Kumar& Ms. Madhumita Roy

For Appellant: Shri N. R. Soni, CIT-D.RFor Respondent: Shri S. N. Soparkar, Sr. Advocate

Section 11Section 129Section 12ASection 13(1)(d)Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 2(15)Section 244A

charitable and religious trusts which forfeit tax exemption ............ 28.6 It may be noted that new sub-section (1A) inserted in section 161 of the Income-tax Act, which provides for taxation of the entire income received by trusts at the maximum marginal rate is applicable only in the case of- private trusts having profits and gains of business

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

In the result revenue’s appeal is dismissed

ITA 265/AHD/2018[2011-12]Status: DisposedITAT Ahmedabad03 Sept 2019AY 2011-12

Bench: Shri Pramod Kumar& Ms. Madhumita Roy

For Appellant: Shri N. R. Soni, CIT-D.RFor Respondent: Shri S. N. Soparkar, Sr. Advocate

Section 11Section 129Section 12ASection 13(1)(d)Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 2(15)Section 244A

charitable and religious trusts which forfeit tax exemption ............ 28.6 It may be noted that new sub-section (1A) inserted in section 161 of the Income-tax Act, which provides for taxation of the entire income received by trusts at the maximum marginal rate is applicable only in the case of- private trusts having profits and gains of business

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

ITA 1545/AHD/2017[2013-14]Status: DisposedITAT Ahmedabad30 Apr 2019AY 2013-14

Bench: Shri Pradip Kumar Kedia & Shri Mahavir Prasad

For Appellant: Shri Vinod Tanwani, Sr. D.R

Section 11

business income and the same is not applicable to assessee being a charitable trust in view of the decision of the co-ordinate

SPORTS AUTHORITY OF GUJARAT,GANDHINAGAR vs. THE DCIT (EXEMPRTION) (HQ), AHMEDABAD

In the result, Ground Number 3 of the assessee’s appeal is dismissed

ITA 943/AHD/2019[2010-11]Status: DisposedITAT Ahmedabad28 Feb 2022AY 2010-11

For Appellant: Shri Suresh Gandhi, A.RFor Respondent: Shri Anshu Prakash, CIT-D.R

Section 11Section 12ASection 143(2)

Charitable Trust Profit [2016] 72 taxmann.com 214 (Madras), the Madras High Court held that income from sale of land owned by assessee, an educational trust, could not be treated as business

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

ITA 829/AHD/2015[2011-12]Status: DisposedITAT Ahmedabad31 May 2019AY 2011-12

Bench: Shri Waseem Ahmed & Ms. Madhumita Roysl.

For Appellant: Shri M.S. Chhajed, ARFor Respondent: Shri Jagdish, CIT-DR &

Section 12ASection 2(15)

Trust from the property held for charitable or religious purposes and it also provides for application and accumulation of income. On the other hand, section 28 of the Income-tax Act deals with chargeability of income from profits and gains of business

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

ITA 1071/AHD/2013[-]Status: DisposedITAT Ahmedabad31 May 2019

Bench: Shri Waseem Ahmed & Ms. Madhumita Roysl.

For Appellant: Shri M.S. Chhajed, ARFor Respondent: Shri Jagdish, CIT-DR &

Section 12ASection 2(15)

Trust from the property held for charitable or religious purposes and it also provides for application and accumulation of income. On the other hand, section 28 of the Income-tax Act deals with chargeability of income from profits and gains of business

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

Appeals are allowed

ITA 1019/AHD/2023[2017-18]Status: DisposedITAT Ahmedabad12 Jul 2024AY 2017-18

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

For Respondent: Shri Sudhendu Das, CIT-DR

Section 10Section 12ASection 133ASection 80G(5)

trust cannot be held to be for the charitable or religious or educational purposes and hence assessee is not entitled to claim the benefit of Section 11 & 12 of the I.T. Act, 1961. 2.17. Accordingly, AO computed the income of the assessee as normal business

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

Appeals are allowed

ITA 993/AHD/2023[2017-18]Status: DisposedITAT Ahmedabad12 Jul 2024AY 2017-18

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

For Respondent: Shri Sudhendu Das, CIT-DR

Section 10Section 12ASection 133ASection 80G(5)

trust cannot be held to be for the charitable or religious or educational purposes and hence assessee is not entitled to claim the benefit of Section 11 & 12 of the I.T. Act, 1961. 2.17. Accordingly, AO computed the income of the assessee as normal business

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

Appeals are allowed

ITA 1018/AHD/2023[2016-17]Status: DisposedITAT Ahmedabad12 Jul 2024AY 2016-17

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

For Respondent: Shri Sudhendu Das, CIT-DR

Section 10Section 12ASection 133ASection 80G(5)

trust cannot be held to be for the charitable or religious or educational purposes and hence assessee is not entitled to claim the benefit of Section 11 & 12 of the I.T. Act, 1961. 2.17. Accordingly, AO computed the income of the assessee as normal business

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

Appeals are allowed

ITA 991/AHD/2023[2016-17]Status: DisposedITAT Ahmedabad12 Jul 2024AY 2016-17

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

For Respondent: Shri Sudhendu Das, CIT-DR

Section 10Section 12ASection 133ASection 80G(5)

trust cannot be held to be for the charitable or religious or educational purposes and hence assessee is not entitled to claim the benefit of Section 11 & 12 of the I.T. Act, 1961. 2.17. Accordingly, AO computed the income of the assessee as normal business

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

Appeals are allowed

ITA 992/AHD/2023[2017-18]Status: DisposedITAT Ahmedabad12 Jul 2024AY 2017-18

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

For Respondent: Shri Sudhendu Das, CIT-DR

Section 10Section 12ASection 133ASection 80G(5)

trust cannot be held to be for the charitable or religious or educational purposes and hence assessee is not entitled to claim the benefit of Section 11 & 12 of the I.T. Act, 1961. 2.17. Accordingly, AO computed the income of the assessee as normal business

THE ACIT(E), CIRCLE-1, AHMEDABAD vs. UTTHAN SEVA SANSTHAN, AHMEDABAD

In the result, the appeal of the Revenue is dismissed

ITA 353/AHD/2019[2015-16]Status: DisposedITAT Ahmedabad28 Feb 2022AY 2015-16

Bench: S/Shri Pramod M. Jagtap & T.R. Senthil Kumarassessment Year :2015-16

For Appellant: Shri Pramod Kedia, CAFor Respondent: Shri Ajay Pratap Singh, CIT-DR

Section 11Section 11(1)(a)Section 11(1)(d)Section 12ASection 80G(5)

business income, which contained provisions of carry forward of losses of the earlier year and set off to such loss against income of the current year. Thus, trust cannot be carried forward excess application of funds. Accordingly, the AO passed the assessment order. The above statement is put in a simple tabular column as follows: 3 Sl. Claimed