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

property held under trust in part only for such purposes, is transferred and the whole or any part of the net consideration is utilised for acquiring another capital asset to be so held, then, the appropriate fraction of the capital gain arising from the transfer shall be deemed to have been applied to charitable or religious purposes to the extent

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

property held under trust in part only for such purposes, is transferred and the whole or any part of the net consideration is utilised for acquiring another capital asset to be so held, then, the appropriate fraction of the capital gain arising from the transfer shall be deemed to have been applied to charitable or religious purposes to the extent

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

property held under trust in part only for such purposes, is transferred and the whole or any part of the net consideration is utilised for acquiring another capital asset to be so held, then, the appropriate fraction of the capital gain arising from the transfer shall be deemed to have been applied to charitable or religious purposes to the extent

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

House, Ashram Road, Ahmedabad 380009 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAATL1730A .. (अपीलाथ" /Appellant) (""यथ" / Respondent) अपीलाथ" ओर से /Appellant by : Shri Vinod Tanwani, Sr. D.R. Shri Prakash R. Udeshi, A.R. / ""यथ" क" ओर से / Written Submission Respondent by : सुनवाई क" तार"ख / Date of 29/03/2019 Hearing घोषणा क" तार"ख /Date of 30/04/2019 Pronouncement आदेश

SINDHU SEWA SAMAJ,AHMEDABAD vs. ITO (EXEMPTION), WARD-2, AHMEDABAD

In the result, the appeal of the assessee is partly allowed

charitable trust and its income is exempt u/s. 11 of the Act. Therefore, any part of the income received by the assessee from house property

SHREE PUNIT SEVA ASHRAM,AHMEDABAD vs. ITO, CIRCLE-1, EXMP.,, AHMEDABAD

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

Bench: Shri Pradip Kumar Kedia & Shri Mahavir Prasadआयकर अपील सं./I.T.A. No. 1749/Ahd/2018 ("नधा"रण वष" / Assessment Year : 2014-15)

charitable trusts and therefore provisions of Chapter IV of the Act concerning determination of income under the head ‘income from house property

M/S. GUJARAT CRICKET ASSOCIATION,,AHMEDABAD vs. THE DY. CIT, EXEMPTIONS, CIRCLE-1,, AHMEDABAD

In the result, the appeal of the assessee is partly allowed

Bench: Shri Amarjit Singh&Ms. Madhumita Royआयकर अपील सं./I.T.A. No. 2589/Ahd/2017 ("नधा"रण वष" / Assessment Year : 2014-15) M/S. Gujarat Cricket Dcit, बनाम/ Exemptions, Circle-1, Association Vs. Ahmedabad Iind Floor, Akshar Arcade, Opp. Memnagar Fire Station, Nr. Vijay Char Rasta, Ahmedabad- 380015 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaa Ag1 205 C .. (अपीलाथ"/Appellant) (""यथ" / Respondent)

trust or institution is relief of the poor, education or medical relief, it win constitute charitable purpose, even if it incidentally involves the carrying on of commercial activities." 3.3 As submitted earlier, the Assesses is involved in cricket coaching and promotion which is a form of ‘education’ and thereby qualifying itself as ‘charitable institution’undersection2(15). Since the Assessee

VISHWA KALYAN SOCIETY,SABARKANTHA vs. DCIT, CPC, BANGLORE

In the result appeal of the assessee is allowed

Bench: Shri Rajpal Yadav & Shri Waseem Ahmedआयकर अपील सं./Ita No. 449/Ahd/2019 िनधा"रण वष"/Asstt. Year: 2015-16 Vishwa Kalyan Society, D.C.I.T, Vijay Samudranagar, Vs. Cpc, Atma Vallabh Hospital Parisar, Bangalore. Idar Himatnagar Highway, Sabarkantha-383430. Pan: Aaatv1108N

Charitable Trust, having income under the heads Income from House Property and Income from Other Sources. The assessee has filed

SHREE SANAND JAMALIYA PATIDAR PANCH,AHMEDABAD vs. THE CIT(EXEMPTION), AHMEDABAD

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

Bench: DR. BRR KUMAR (Vice President), Shri T.R. SENTHIL KUMAR (Judicial Member)

property and life and to help them and the victims in every possible way. 13 To start, manage and maintain the girls' school, schools, female colleges for the Girls education and, to undertake activities for the welfare of orphans or aged women, absorbed girls, widows, abandoned, destitute women. 14 To establish, run and maintain home industries, computer classes, education classes

THE DY. COMMISSIONER OF INCOME TAX (EXEMPTIONS), CIRCLE-1,, AHMEDABAD vs. DAWAT PROPERTIES TRUST,, AHMEDABAD

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

Bench: Shri Pradip Kumar Kedia & Shri Mahavir Prasad

House, Ashram Road, Ahmedabad - 380009 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAATD1474D .. (अपीलाथ" /Appellant) (""यथ" / Respondent) Shri Mudit Nagpal, अपीलाथ" ओर से /Appellant by : Sr.D.R. ""यथ" क" ओर से/Respondent by : None सुनवाई क" तार"ख / Date of 16/07/2019 Hearing घोषणा क" तार"ख /Date of 23/07/2019 Pronouncement आदेश/O R D E R PER PRADIP KUMAR KEDIA

THE DY. COMMR. OF INCOME TAX, (EXEMPTION) CIRCLE-2,, AHMEDABAD vs. JAMNAGAR AREA DEVELOPMENT AUTHORITY, JAMNAGAR

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

Bench: Shri Pradip Kumar Kedia & Smt. Madhumita Roy

House, CBDT issued a Circular No. 11 of 2008 dated 19th December 2008 explaining the amendment as under: 3. The newly inserted proviso to section 2 (15) will apply only to entities whose purpose is advancement of any other object of general public utility ie.. the fourth limb of the definition of charitable purpose contained in section

INDIAN MEDICAL ASSOCIATION,,AHMEDABAD vs. THE ITO, (EXEMPTIONS), WARD-1,, AHMEDABAD

In the result, appeal filed by the Assessees are allowed and appeal filed by the Revenue is dismissed

Bench: Shri Mahavir Prasad & Shri Amarjit Singh)

House, 2nd floor, Ahmedabad Nr. Natraj Cinena, Ashram Road, Ahmedabad-380009 (Appellant) (Respondent) PAN: AAATI0762K Appellant by : Shri Ashwin Shah & Bhadresh Gandhakwala, A.R. Respondent by : Shri Mudit Nagpal, Sr. D.R. ITA Nos. 611 & 2186/Ahd/2018 & Others. 2 . A.Y. 2014-15 (आदेश)/ORDER Date of hearing : 07 -08-2019 Date of Pronouncement : 16 -09-2019 PER MAHAVIR PRASAD, JUDICIAL MEMBER 1. These

ROTARY CLUB SOCIAL SECURITIES FUND BHAVNAGAR,BHAVNAGAR vs. THE DIT(EXEMPTION),, AHMEDABAD

In the result, order of the ld

Bench: Shri Mahavir Prasad & Shri Amarjit Singh)

properties of Rana caste or community of Ahmedabad, doing acts to improve education of community to give medical help etc. - Tribunal found that beneficiaries of assessee were members of Rana community meaning thereby natives of Ahmedabad only and other members of community accepted by caste as per old customs and usage of community and staying in Ahmedabad - Tribunal held that

RAKESHBHAI KARSANBHAI PATEL,AHMEDABAD vs. DCIT, CIRCLE-3(1)(1), AHMEDABAD

House, Circle-3(1)(1), Ashram Road, Vs Ahmedabad Ahmedabad (Respondent) PAN: AGGPP2910C (Appellant) Revenue by: Shri L.P. Jain, Sr. D.R. Assessee by: Shri S.N. Soparkar & Shri Himanshu Shah, A.Rs. Date of hearing : 02-07-2019 Date of pronouncement : 26-09-2019 आदेश/ORDER PER : AMARJIT SINGH, ACCOUNTANT MEMBER:- These two appeals filed by assessee

THE DY. COMMISSIONER OF INCOME TAX (EXEMPTIONS), CIRCLE-1,, AHMEDABAD vs. THE KANTILAL JAIKISHANDAS CHOKSI CHARITABLE TRUST,, AHMEDABAD

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

Bench: Shri Pradip Kumar Kedia & Shri Mahavir Prasad

House, Ashram Road, 380006 Ahmedabad - 380009 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAATK1759N .. (अपीलाथ" /Appellant) (""यथ" / Respondent) अपीलाथ" ओर से /Appellant by : Shri L. P. Jain, Sr.D.R. ""यथ" क" ओर से / Shri P. M. Mehta, A.R. Respondent by : सुनवाई क" तार"ख / Date of 23/09/2019 Hearing घोषणा क" तार"ख /Date of 04/10/2019 Pronouncement आदेश

GUJARAT HOUSING BOARD (GHB),,AHMEDABAD vs. THE D.C.I.T. (EXEMPTION), CIRCLE-1,, AHMEDABAD

In the result, the appeal is allowed in the terms indicated above

Bench: Him) Of Denying Exemption To The Appellant’S Income U/S.11 & 12 Of The Income Tax Act, 1961 As Claimed In The Appellant’S Return, On The Ground That The Appellant’S Case Attracted The First Proviso To Section 2(15) & In Turn, Sub-Section(8) Of Section 13 Of The Act.

trust is registered under section 12AA of the Act. The assessee had filed its return of income on 28.03.2013, claiming exemption of Rs.11,23,37,661/- under section 11. During the course of ensuring scrutiny assessment proceedings, the Assessing Officer noted that, since its inception, the assessee had constructed 1,76,830 dwelling units, including 23,364 slum clearance

DY.COMMISSIONER OF INCOME TAX(EXEMPTIONS)-CIRCLE-1,, AHMEDABAD vs. AMC MEDICAL EDUCATION TRUST,, AHMEDABAD

Appeal stands dismissed

Bench: Shri N.K. Billaiya & Shri Mahavir Prasad

Charitable or religious trust - Exemption of income from property held under - Assessment years 1971-72 and 1972-73 - Whether while computing income under section 11(1)(a), depreciation has to be allowed - Held, yes Headnotes of the judgement is: The income of the assessee-trust was mainly from immovable property. For the assessment years

THE DY. DIT (EXEMPTION), CIRCLE-1,, AHMEDABAD vs. FRIENDS OF WWB INDIA,, AHMEDABAD

In the result, the appeal of the revenue and cross objection of the assesseee both are dismissed

charitable activity. 11. The third allegation is that the settlers of IFIG trust are the trustees of the appellant trust and, therefore, the entire set up is a colourable device to avoid taxation. 12. The issue of colourable device as a tool for avoidance of tax has been elaborately considered by the Hon’ble Supreme Court in the case

DCIT (EXEMPTIONS), CIRCLE-2,, AHMEDABAD vs. SHREE BHARATIMIYA MEMORIAL FOUNDATION,, SURAT,

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

Bench: Shri Rajpal Yadav & Shri Pradip Kumar Kedia

House, Ashram Road, Ahmedabad 380009 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAFTS1489L .. (अपीलाथ" /Appellant) (""यथ" / Respondent) Shri S. K. Dev, Sr.D.R. अपीलाथ" ओर से /Appellant by : ""यथ" क" ओर से/Respondent by : Shri Hardik Vora, A.R. सुनवाई क" तार"ख / Date of 08/05/2019 Hearing घोषणा क" तार"ख /Date of 29/05/2019 Pronouncement आदेश