SHAKTI GRAMODYOG,GANDHINAGAR vs. DCIT, CIRCLE-1 (EXEMP.) , AHMEDABAD

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

Bench: Shri Tr Senthil Kumar & Shri Narendra Prasad Sinha

reopened under Section 147 of the Income Tax Act, 1961 (in short ‘the Act’) and the return was filed on 21.09.2017 in response to notice u/s.148 of the Act declaring loss of Rs.26,43,619/-. In the course of the assessment, the assessee had filed two audit reports and there were vide variation in the income, the application of income

MANGAL JIVAN TRUST,PATAN SEDRANA vs. ITO(EXEMP) PALANPUR, PALANPUR

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

Bench: Smt. Annapurna Gupta

trust has maintained proper books of accounts which were duly audited and all activities were conducted as per charitable objects. 3. The facts relating to the case are that the assessee had filed return declaring total income of Nil after claiming its income exempt u/s.11/12 of the Act on account of being a charitable entity. The case of the assessee

SANJIVANI CHERITABLE TRUST,AHMEDABAD vs. THE ITO, WARD-7(2)(1), AHMEDABAD

In the result, the appeal of the assesse is allowed

Bench: Smt.Annapurna Gupta & Shri Siddhartha Nautiyalassessment Year : 2012-13 Sanjivani Charitable Trust Vs. The Ito, Ward-7(2)(1) Tenament No.8 Ahmedabad. Isanpur Park Society Nr.Municipal Garden Naroda, Ahmedabad. Pan : Aaits 6269 D (Applicant) (Responent) : Shri Parin S. Shah, Ar Assessee By Revenue By : Shri J.L. Bhatia, Sr.Dr सुनवाई क" तारीख/Date Of Hearing : 11/02/2025 घोषणा क" तारीख /Date Of Pronouncement: 27/02/2025 आदेश/O R D E R आदेश आदेश आदेश

Charitable Trust Vs. The ITO, Ward-7(2)(1) Tenament No.8 Ahmedabad. Isanpur Park Society Nr.Municipal Garden Naroda, Ahmedabad. PAN : AAITS 6269 D (Applicant) (Responent) : Shri Parin S. Shah, AR Assessee by Revenue by : Shri J.L. Bhatia, Sr.DR सुनवाई क" तारीख/Date of Hearing : 11/02/2025 घोषणा क" तारीख /Date of Pronouncement: 27/02/2025 आदेश/O R D E R आदेश आदेश

GMDC SCIENCE & RESEARCH CENTRE,,AHMEDABAD vs. THE INCOME TAX OFFICER (EXEMPTION),, PALANPUR

In the result, the appeal filed by the assessee is Allowed for Statistical purpose

Bench: Dr. Brr Kumar & Shri T.R. Senthil Kumar

reopening of assessment is valid in law and ground no.1 raised by the assessee is liable to be dismissed. 9. Regarding Ground no. 2, the assessee had accumulated fund of Rs.7,02,66,000/- in the F.Y. 2007-08. As per provisions of Section 11(2) of the Act, a trust is required to apply 85% of income during

GMDC SCIENCE & RESEARCH CENTRE,,AHMEDABAD vs. THE INCOME TAX OFFICER (EXEMPTION),, PALANPUR

In the result, the appeal filed by the assessee is Allowed for Statistical purpose

Bench: Dr. Brr Kumar & Shri T.R. Senthil Kumar

reopening of assessment is valid in law and ground no.1 raised by the assessee is liable to be dismissed. 9. Regarding Ground no. 2, the assessee had accumulated fund of Rs.7,02,66,000/- in the F.Y. 2007-08. As per provisions of Section 11(2) of the Act, a trust is required to apply 85% of income during

DAWOODI BOHRA JAMAT GODHRA,GODHRA vs. THE INCOME TAX OFFICER, WARD-EXEMPTION, VADODARA

In the result, the appeal of the assessee is allowed

Bench: Shri T.R. Senthil Kumar & Shri Makarand V. Mahadeokarआयकर अपील सं /Ita No.1567/Ahd/2024 िनधा"रण वष" /Assessment Year : 2017-18 Dawoodi Bohra Jamat Godhra The Income Tax Officer बनाम/ Dawoodi Bohra Masjid Ward Exemption V/S. Vohrawad, Godhra Vadodara Godhra – 389 001 (Gujarat) "थायी लेखा सं./Pan: Aaatd 4476 D (अपीलाथ$/ Appellant) (%& यथ$/ Respondent) Assessee By : Ms. Urvashi Sodhan, Ar Revenue By : Shri B.P. Srivastava, Sr.Dr सुनवाई की तारीख/Date Of Hearing : 05/12/2024 घोषणा की तारीख /Date Of Pronouncement: 09/12/2024 आदेश/O R D E R Per Makarand V. Mahadeokar, Am:

trust, and the deposit was made during the demonetization period. 3. During the course of assessment proceedings, the AO observed that in the return of income, the assessee disclosed only one bank account with Bank of Baroda (A/C No. 1035) and other bank accounts, as reported by the SFT (Statement of Financial Transactions), including those with IDBI Bank, HDFC Bank

SHRI RUSHABHDEV SWETAMBAR MURTIPUJAK JAIN SANGH,AHMEDABAD vs. THE ITO, WARD-2 (EXEMPTION), AHMEDABAD

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

Bench: Shri T.R. Senthil Kumar&Shri Makarand V. Mahadeokar

charitable trust under section 12AA of the Act. The Assessing Officer received information through NMS/Insight database indicating that cash deposits aggregating to Rs. 21,56,720/- and bank interest income of Rs. 1,37,082/- were recorded in certain bank accounts during the financial year relevant to the assessment year under consideration, corresponding to PAN AAATR2081G. According

EKTALIS GAM PATIDAR DEVELOPMENT FOUNDATION,GANDHINAGAR vs. THE ITO, WARD-1(EXEMPTION), AHMEDABAD

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

Bench: DR. BRR Kumar (Vice President), Shri T.R. Senthil Kumar (Judicial Member)

Trust, the assessment was reopened by issuing u/s. 148 notice. The assessee has not responded to the notice and the case was transferred to Faceless assessment. The assessee failed to comply to the notice issued u/s. 142(1) dated 06-02-2022 which has resulted in passing an exparte assessment order taxing the entire cash deposit of Rs.1

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

In the result, both the M

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

reopening of assessment] wherein it is held as follows:- “13. In yet another decision which has been brought to the notice of us by the counsel for the petitioner in case of Birla Education Trust (supra) the education trust which is dealing with the provision of section 11(4) which observations are worth to be noted and therefore relevant paras

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

In the result, both the M

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

reopening of assessment] wherein it is held as follows:- “13. In yet another decision which has been brought to the notice of us by the counsel for the petitioner in case of Birla Education Trust (supra) the education trust which is dealing with the provision of section 11(4) which observations are worth to be noted and therefore relevant paras

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

In the result, both the M

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

reopening of assessment] wherein it is held as follows:- “13. In yet another decision which has been brought to the notice of us by the counsel for the petitioner in case of Birla Education Trust (supra) the education trust which is dealing with the provision of section 11(4) which observations are worth to be noted and therefore relevant paras

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

In the result, both the M

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

reopening of assessment] wherein it is held as follows:- “13. In yet another decision which has been brought to the notice of us by the counsel for the petitioner in case of Birla Education Trust (supra) the education trust which is dealing with the provision of section 11(4) which observations are worth to be noted and therefore relevant paras

MADHUCHAMPAKLAL CHARITABLE TRUST,AHMEDABAD vs. THE INCOME TAX OFFICER, WARD-1 (EXEMPTION), AHMEDABAD

In the result, the appeal filed by the assessee is hereby allowed

Bench: Shri Waseem Ahmed & Ms Madhumita Royआयकरअपीलसं./Ita No. 575/Ahd/2023 धििाधरणवरध/Asstt. Year: 2016-2017 Madhuchampaklal Income Tax Officer, Charitable Trust, Vs. Ward 1(Exemptions) Harikunk, Ahmedabad. Opposite C.N Vidyalaya, Ambawadi-380006. Pan: Aaatm3257B

reopening of the assessment. In the case in hand it is evident from the records of the case that the respondent did not furnish the required information till after the assessments for the relevant years were completed. In the light of the above, we are of the opinion that the stand of the Revenue that the High Court erred

BANKIM EDUCATION TRUST,DAHOD vs. THE ITO, WARD-EXEMPTION, VADODARA

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

Bench: Ms. Suchitra Kamble (Judicial Member), Shri Narendra Prasad Sinha (Accountant Member)

Charitable Education Ward -Exemption, Trust] Vs Vadodara. 9, Nilam Society, Station (Respondent) Road, Dahod - 389151 Gujarat PAN: AABTB1528K (Appellant) Assessee by: Shri Divyakant Parikh, A.R. Revenue by: Shri R P Rastogi, CIT-D.R. Date of hearing : 24-09-2025 Date of pronouncement : 14-10-2025 आदेश/ORDER PER : NARENDRA PRASAD SINHA, ACCOUNTANT MEMBER This appeal is filed

SHALBY LTD.,AHMEDABAD vs. THE PCIT, AHMEDABAD-3, AHMEDABAD

In the result, the appeal of the assessee is allowed

Bench: Ms Suchitra Kamble & Shri Narendra Prasad Sinhaassessment Years: 2020-21

Charitable Trust Shalby Ltd. Vs. PCIT, AY- 2020-21 5 it was evident that the expense of Rs. 3 crores as incurred by the assessee was bogus in nature, which would have an impact on the book profit of the assessee. Considering this aspect, the case law relied upon by the assessee was not applicable to the facts

THE DCIT, CENTRAL CIRCLE-2, VADODARA vs. M/S. SIGMA INSTITUTE OF TECHNOLOGY AND ENGINEERING,, VADODARA

In the result, appeal filed by the Revenue is partly allowed

Bench: the Hon'ble Settlement Commission.

reopened by issuing notice u/s.148 of the Act. The assessee filed return of income declaring Nil income. During assessment proceedings several inquiries were made from the assessee. Thereafter show cause notice was issued proposing additions on account of 30% of salary received back from staff, unaccounted donations and deposits in various undisclosed bank accounts. Due reply was filed

HEALTH FOUNDATION & RESEARCH CENTRE,DAHOD vs. ASSTT. COMMISSIONER OF INCOME TAX, CIRCLE-2, EXEMPTION, AHMEDABAD

In the result, the appeal of the Assessee is treated as allowed for statistical purposes

Bench: Ms. Suchitra Kamble & Shri Makarand V. Mahadeokarआयकर अपील सं /Ita No.516/Ahd/2023 "नधा"रण वष" /Assessment Year : 2011-12 Health Foundation & The Acit बनाम/ Research Centre Circle-2 (Exemption) Gf Post Box No.156 Ahmedabad-380 015 V/S. Sheth Shri Girdharlal Marg Raliyati Road, Dahold – 389 151 (Gujarat) "थायी लेखा सं./Pan: Aaath 0867 J अपीलाथ"/ (Appellant) ….. "" यथ"/ (Respondent) Assessee By : Shri Sakar Sharma, Ar Revenue By : Shri Ashok Kumar Suthar, Sr.Dr सुनवाई क" तार"ख/Date Of Hearing : 16/07/2024 घोषणा क" तार"ख /Date Of Pronouncement: 23/07/2024 आदेश/O R D E R Per Shri Makarand V. Mahadeokar, Am: This Appeal Is Filed By The Assessee As Against The Order Dated 08/05/2023 Passed By The Commissioner Of Income-Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi [Hereinafter Referred To As “The Ld.Cit(A)” In Short], Arising Out Of The Assessment Order Dated 19/12/2018 Passed By The Assessing Officer (Ao) Under Section 143(3) R.W.S. 147 Of The Health Foundation & Research Centre Vs. Acit Asst. Year : 2011-12

Charitable Trust. 4. The Ld. CIT(A)-NFAC erred on facts and in law in not adjudicating ground relating to validity of assessment without issuing any show cause regarding applicability of provisions of section 13(1)(c)(ii) when no adverse inference is warranted under the said provision. Health Foundation & Research Centre vs. ACIT Asst. Year

SATTARBHAI SULEMANBHAI MANSURI,SABARKANTHA vs. THE ITO, WARD-3, HIMATNAGAR

In the result, the appeal is allowed for statistical purposes

Bench: Shri Siddhartha Nautiyal & Shri Makarand V.Mahadeokarasstt.Year : 2014-15 Mr.Sattarbhai Sulemanbhai Mansuri Ito,Ward-3 Anjumarstrit Narth Gulam Floor Factri Vs. Himatnagar. Sarvoday Soc, Polo Ground Himatnagar Sabarkantha 383 001. (Applicant) (Responent) : Shri Varis Isani, Advocate Assessee By : Shri Ravindra, Sr.Dr Revenue By सुनवाई क" तारीख/Date Of Hearing : 05/05/2025 घोषणा क" तारीख /Date Of Pronouncement: 06/05/2025 आदेश आदेश/O R D E R आदेश आदेश

charitable community trust at lesser than market value, we find it appropriate to restore the matter to the file of the Assessing Officer with a specific direction to refer the valuation to the DVO under section 50C(2) and decide the matter afresh in accordance with law. 12. In view of the foregoing discussion, we deem it fit and proper

ANAND EDUCATION TRUST,AHMEDABAD vs. THE ITO, WARD-1 (EXEMPTIONS), AHMEDABAD

In the result, the appeal of the assessee is allowed for statistical\npurposes

Assessing Officer [hereinafter referred to as “AO”] made an\naddition of Rs.1,37,90,000/- under Section 69A of the Act, taxed under Section\n115BBE of the Act.\nFacts of the Case:\n2.\nThe assessee is a charitable trust engaged in running Government-\napproved educational institutions – Shree Panchtirth Vidhyalaya (standards\n1 to 8) and Shree Panchtirth Higher Secondary School (standards