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

u/s 11 of the Act. Accordingly, the appellant's claims on the issue are also rejected.” 8. The assessee is in appeal against the order passed by Ld. CIT(Appeals) dismissing the appeal of the assessee. On going through the rival contentions, we observe that both for the earlier as well as subsequent years, the assessee has e-filed Form

SHREE HARSANIJI PUBLIC CHARITABLE TRUST,MEHSANA vs. THE ITO (EXEMPTION), PALANPUR

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

Bench: Smt.Annapurna Gupta & T.R. Senthil Kumarassessment Year : 2015-16 Shree Harsaniji Public Charitable Trust Ito (Exemption) 32, Shiv Society Part-2 Vs Palanpur. Nr.B.K. Cinema Mehsana 384 002. Pan : Aaats 7750 B.

u/s 154. For the above stated reasons rejecting the rectification request of the appellant is upheld. 7 7. In result, the appeal of the assessee is dismissed.” 6. The ld.counsel for the assessee submitted that by way of intimation under section 143(1), CPC denied the claim of deduction under section 11(2) and raised a tax demand. When rectification

GSFC SCIENCE FOUNDATION,VADODARA vs. THE ITO, WARD EXEMPTION, VADODARA

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

Bench: Shri Mahavir Prasad, Judicial Memebr & Shri Waseem Ahmed, Accountant Memebr

rectification application u/s 154 of the Act before the ld. Income-tax Officer, Ward-(Exemptions), Vadodara ("the AO") against the Intimation u/s 143(1) of the Act dated 28.02.2016. Vide the said application, the assessee explained that it is a charitable trust

M/S. VAIBHAV CONSTRUCTION,ANAND vs. THE INCOME TAX OFFICER,WARD-1,, ANAND

In the result the appeal of the assessee is partly allowed

Charitable Trust v. Union of India [20101 327ITR 73/188 Taxman 402 (Punj. & Ear.) - Commissioner however once again refused to grant registration observing that assessee was only engaged in leasing out building to third party, and no educational activities were provided by assessee - Whether in view of above said finding of Tribunal, Commissioner was not right in relooking at issue

M/S. VAIBHAV CONSTRUCTION,ANAND vs. THE INCOME TAX OFFICER,WARD-1,, ANAND

In the result the appeal of the assessee is partly allowed

Charitable Trust v. Union of India [20101 327ITR 73/188 Taxman 402 (Punj. & Ear.) - Commissioner however once again refused to grant registration observing that assessee was only engaged in leasing out building to third party, and no educational activities were provided by assessee - Whether in view of above said finding of Tribunal, Commissioner was not right in relooking at issue

THE ITO (EXEMPTION), WARD- 2, AHMEDABAD vs. SHREE UMIYA EDUCATION TRUST, AHMEDABAD

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

Bench: Smt. Annapurna Gupta (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

rectification request to CPC on 16.01.2018. An order u/s 154 was passed by the CPC on 01.09.2019 giving credit of cost of acquisition of securities but disallowing the exemption claimed by the assessee u/s 11 which was already given by the CPC vide order passed u/s 143(1). Aggrieved with this order, assessee filed this appeal. After considering

DR SHIVANI BHATT CHARITABLE FOUNDATION,ANAND vs. THE ITO, WARD-EXMP, VADODARA

In the result, the appeal of the assessee is partly allowed for statistical purpose

Bench: Dr. Brr Kumar & Ms. Suchitra Kambleassessment Year 2022-23

rectification application u/s 154 of the Act or by filing fresh application in Form 10AC. It is submitted that CIT(A) has sufficient power under provisions of the Act to amend such order of approval under provisions of the Act and thereby issue necessary direction to Ld. AO to grant approval under correct section as sought by the Appellant

ASH EDUCATION TRUST,MEHSANA vs. THE DY.CIT, CIRCLE-1 (EXEMPTION), AHMEDABAD

The appeal of the assessee is allowed

Bench: Shri Siddhartha Nautiyal & Shri Makarand V. Mahadeokar

u/s 119(2)(b) of the Act condoning the aforesaid delay. Since, the instant appeal has been preferred by the appellant against the 154 order and also there is no mistake apparent from mistake committed by the AO or the CPC in 154/143(1) order/intimation, therefore, this appeal deserves to be dismissed. In view of this, grounds of appeal

THE DY. COMMISSIONER OF INCOME TAX (EXEMPTIONS) CIRCLE-2,, AHMEDABAD vs. CHARUTAR AROGYA MANDAL,,

In the result, revenue’s appeal is dismissed

Bench: Shri Pramod Kumar & Ms. Madhumita Roy

rectification u/s 154 dated 29.04.2015 and 25.09.2015 has been filed by the assessee with a request to grant the total expenditure of Rs.97,92,83,956/- since the same is applied for the object of the trust and refund of Rs.33,55,038/- along with interest u/s 244A of the Act. However, on 19.01.2016, the Learned Assessing Officer passed

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 its return of income online on 29-09- 2012 showing taxable income as NIL with a refund claim of Rs. 1,11,710. The said return was processed by centralized Processing Center of Income Tax Department, Bangalore. An intimation u/s

THE DY. COMMISSIONER OF INCOME TAX (EXEMPTIONS), CIRCLE-2,, AHMEDABAD vs. AHMEDBAD URBAN DEVELOPMENT AUTHORITY ,, AHMEDABAD

In the result, both the appeals of Revenue are dismissed

rectification u/s. 154 of the Act for incorrectly computing total income of the assessee after giving appeal effect to the order of the ld. CIT(A) dated 12/04/2017. Accordingly, the Assessing Officer has rectified the mistake and total income was revised to Rs. 13,29,88,496/- from Rs. 1,52,71,89,842/- at the time of giving appeal

THE DY. COMMISSIONER OF INCOME TAX (EXEMPTIONS), CIRCLE-2,, AHMEDABAD vs. AHMEDBAD URBAN DEVELOPMENT AUTHORITY ,, AHMEDABAD

In the result, both the appeals of Revenue are dismissed

rectification u/s. 154 of the Act for incorrectly computing total income of the assessee after giving appeal effect to the order of the ld. CIT(A) dated 12/04/2017. Accordingly, the Assessing Officer has rectified the mistake and total income was revised to Rs. 13,29,88,496/- from Rs. 1,52,71,89,842/- at the time of giving appeal

GANDHARVA MAHAVIDHYALAYA TRUST,AHMEDABAD vs. THE ITO(EXEMPTION) WARD-1, AHMEDABAD

In the result, the appeal of the assessee is allowed

Bench: Dr.Brr Kumarshri Tr Senthil Kumar

charitable trust registered u/s. 12AA of the Income Tax Act and is carrying activity of imparting Education in Music. The Trust had filed the return showing gross income of Rs. 82,20,640 out of which expenses claimed u/s. 11 was Rs. 30,62,684. The balance amount of Rs. 57,57,960 was claimed exempt

AMBICA EDUCATION TRUST,HIMATNAGAR vs. THE ADIT, CPC PRESENT JURIS. THE ITO, EXEMPTION, PALANPUR

In the result, the appeals filed by the Assessee are allowed for statistical purposes

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

Rectification dated 30-06- 2020. It is thereafter the assessee trust filed revised Form 10B on 17-04-2025 much after the disposal of the appeal by Addl. CIT[A] on 30-03-2025. I.T.A No. 798 & 799/Ahd/2025 A.Y.2019-20 & 2020-21 Page No 3 Ambica Education Trust Vs. ADIT, CPC Through ITO (Exemsption) 4. For the Asst. Year

AMBICA EDUCATION TRUST,HIMATNAGAR vs. THE ADIT, CPC PRESENT JURIS. THE ITO, EXEMPTION, PALANPUR

In the result, the appeals filed by the Assessee are allowed for statistical purposes

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

Rectification dated 30-06- 2020. It is thereafter the assessee trust filed revised Form 10B on 17-04-2025 much after the disposal of the appeal by Addl. CIT[A] on 30-03-2025. I.T.A No. 798 & 799/Ahd/2025 A.Y.2019-20 & 2020-21 Page No 3 Ambica Education Trust Vs. ADIT, CPC Through ITO (Exemsption) 4. For the Asst. Year

GUJARAT TECHNOLOGICAL UNIVERSITY,,AHMEDABAD, GUJARAT vs. COMMISSIONER OF INCOME TAX, EXEMPTION, AHMEDABAD, GUJARAT

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

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

u/s 11 of the Act. 10. Your Appellant craves the right to add to or alter, amend, substitute, delete or modify all or any of the grounds of appeal.” 3. The brief facts of the case are that on verification of the case records, the CIT(E) observed that the assessee had claimed exemption amounting

VINAYAKA EDUCATION TRUST,NADIAD vs. THE DDIT, CPC, BENGALURU JURIS. AO- THE ITO, EXEMPTION WARD, VADODARA

In the result, the appeal of the assessee stands allowed

rectification under section 154, however, the CPC passed the\norder dated 06.03.2023 under section 154 reiterating the same computation\nas in the intimation under section 143(1) and confirmed the demand without\ngranting any relief to the assessee.\nITA 1402/Ahd/2025\nAsst. Year: 2021-22\n3\n2.4 The assessee carried the matter in appeal before

ITO (EXEMPTION),WARD VADODARA, VADODARA vs. MML CHOUDHRY CHARITBALE & EDUCATION TRUST, HARI NAGAR

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

Bench: Shri T.R. Senthil Kumar (Judicial Member), Shri Narendra Prasad Sinha (Accountant Member)

rectification order passed under section 154 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) relating to the Assessment Year 2022-23. 2. Brief facts of the case is that the assessee is an Educational Trust filed its Return of Income for the Asst. Year 2022-23 on 03- 10-2022 declaring Nil income after claiming exemption