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

charitable trust, the Hon'ble Apex court held that where the benefit is available to Muslims from all over the world, none of whom except in Kerala are backward classes, the provision of sec 13(1)(b) would be attracted and therefore the trust is not entitled for exemption

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

exemption in the hands of charitable trusts of amounts paid as donation to other charitable trusts. The issue has been

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

exemption under section 11(1) goes.” 6.1 We also find support and guidance from the judgement of Hon’ble Bombay High Court in the case of CIT Vs. Trustees of Jadi trust reported in 133 ITR 494 wherein it was held as under: “It had not been disputed throughout the proceedings that the donee trust was a trust for charitable

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

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:

Charitable Trust vs. CIT(E) perches, water stand, to provide medical assistance to poor people, etc. The Assessee Trust was provided registration u/s.12AB by Ld. CIT(E) vide order dated 12-03-2024 for the Asst. Years 2022-23 to 2026-2027. However, exemption

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. Income derived from property\nheld by such public trust as well as voluntary contributions\nreceived by the said trust are the subject-matter of exemptions

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

SECRET CHARITABLE TRUST,AHMEDABAD vs. THE CIT(EXEMPTION), AHMEDABAD

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

Bench: Shri Sanjay Garg & Shri Makarand V. Mahadeokarआयकर अपील सं /Ita No.144/Ahd/2025 िनधा"रण वष" /Assessment Year : Na Secret Charitable Trust The Cit (Exemption) बनाम/ 213, Moonlight Complex Ahmedabad – 380 015 V/S. Nr. Punjab Honda Show Room Drive-In-Road Gurukul Ahmedabad – 380 052 "थायी लेखा सं./Pan: Abgts 8863 E (अपीलाथ$/ Appellant) (%& यथ$/ Respondent) Assessee By : Shri S.N. Divatia & Shri Samir Vora, Ars Revenue By : Shri R.N. Dsouza, Cit-Dr सुनवाई की तारीख/Date Of Hearing : 19 /03/2025 घोषणा की तारीख /Date Of Pronouncement: 20 /03/2025 आदेश/O R D E R Per Makarand V. Mahadeokar, Am: This Appeal Has Been Filed By The Assessee Against The Order Passed By The Commissioner Of Income Tax (Exemption), Ahmedabad [Hereinafter Referred To As "Cit(E)"] Dated 30.12.2024 Rejecting The Application For Approval Under Section 80G(5)(Iii) Of The Income Tax Act, 1961 [Hereinafter Referred To As "The Act"] & Cancelling The Provisional Approval Granted Earlier. Secret Charitable Trust Vs. Cit (Exemption)

Charitable Trust vs. CIT (Exemption) 2. The assessee is a public charitable trust registered under the Gujarat Public Trust Act, 1950 vide

SHREE VARDHMAN SAMAJ UTKARSH FUND,SABARKANTHA vs. THE CIT(EXEMPTION), AHMEDABAD

In the result, the appeal filed by the assessee is allowed for statistical purposes

Bench: DR. BRR Kumar (Vice President), Shri Siddhartha Nautiyal (Judicial Member)

Charitable and Religious Activities The CIT (Exemption) has incorrectly classified the objectives of the trust as composite (both charitable and religious

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

The appeal of the Revenue is dismissed

Charitable Trust (216 ITR 697) wherein it is held "Sec. 11, sub-s. (1)(a) operates on its own. By its operation two types of income earned by the trust during the previous year from its properties are given exemption

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, Tax (Exemptions), 7/B.K. House, Nr. Amrapali Ahmedabad Cinema, Raiya Road, Azad Chowk, Rajkot-360001 [PAN No.AAATC9186H] (Appellant) .. (Respondent

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

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. So far as the public charitable

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

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. So far as the public charitable

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

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. So far as the public charitable

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

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. So far as the public charitable

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

Charitable or religious trust - Denial of exemption (Sub-section (l)(d)) - Assessment year 2007-08 - Assessee-trust was granted exemption

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

Charitable Trust, (Exemption), Nana And RSVP CH Hospital, Ahmedabad 7/219,-Anagina Lane Rander, Gujarat-395005 [PAN No.AACTN8744N] (Appellant) .. (Respondent) Appellant

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, Vs. Income Tax Officer, 601, City Plaza Complex, Ward Exemption, Opp. Madhyavarti School, Vadodara-390007 Dandia Bazar, Vadodara