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

Bench: Shri Waseem Ahmed & Ms. Madhumita Roysl.

Charitable Trust derived from building, plant and machinery and furniture was liable to be computed in normal commercial manner although the Trust may not be carrying on any business and the assets in respect whereof depreciation is claimed may not be business assets. In all such cases, section 32 of the Income-tax Act providing for depreciation for computation

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

In the result, appeal filed by the Revenue is dismissed

Bench: Shri Pradip Kumar Kedia & Shri Mahavir Prasad)

Charitable Trust derived form building, plant and machinery and furniture was liable to be computed in normal commercial manner although the Trust may not be carrying on any business and the assets in respect whereof depreciation is claimed may not be business assets. In all such cases, section 32 of the Income Tax Act providing for depreciation for computation

THE ACIT, CIRCLE-6(1),, AHMEDABAD vs. ARMEE INFOTECH,, AHMEDABAD

In the result, ITA No.1778/Ahd/2016 (by Revenue) is dismissed, and ITA No

Bench: Shri Rajpal Yadav, Vice- & Shri Waseem Ahmedआयकर अपील सं./ Ita No.1778/Ahd/2016 "नधा"रण वष"/Asstt. Year: 2012-13 Acit,Cir.6(1), Vs. Armee Infotech Ahmedabad. 1002, Akik Building Opp: Rajpath Club, Sg Highway, Ahmedabad 380 0054. Pan : Aaifa 4964 D

02,32,11,318/-. On this, a gross profit at the rate of 14.35% was shown at Rs.14,67,92,227/-. The AO further found that the assessee has shown long term provision of Rs.3,48,64,200/-. This provision was made for replacement of batteries. The ld.AO issued a show cause notice as to how this provision is admissible

M/S. ARMEE INFOTECH,,AHMEDABAD vs. THE DY. COMMISSIONER OF INCOME TAX, CIRCLE-3(3),, AHMEDABAD

In the result, ITA No.1778/Ahd/2016 (by Revenue) is dismissed, and ITA No

Bench: Shri Rajpal Yadav, Vice- & Shri Waseem Ahmedआयकर अपील सं./ Ita No.1778/Ahd/2016 "नधा"रण वष"/Asstt. Year: 2012-13 Acit,Cir.6(1), Vs. Armee Infotech Ahmedabad. 1002, Akik Building Opp: Rajpath Club, Sg Highway, Ahmedabad 380 0054. Pan : Aaifa 4964 D

02,32,11,318/-. On this, a gross profit at the rate of 14.35% was shown at Rs.14,67,92,227/-. The AO further found that the assessee has shown long term provision of Rs.3,48,64,200/-. This provision was made for replacement of batteries. The ld.AO issued a show cause notice as to how this provision is admissible

VIMAL COAL PVT.LTD.,AHMEDABAD vs. THE DY.CIT., CIRCLE-4(1)(1), AHMEDABAD

In the result, the appeal of the assessee is allowed

02,500/-being deduction claimed u/s 80G of the Income Tax Act for\ndonation made as part of CSR activities to All India Social Education\nCharitable Trust and Dahiben Patel Charitable Trust, both duly engaged in\neducation related activities and also not covered by Section

SHREE KALOL STHANAKVASI JAIN MITRA MANDAL,AHMEDABAD vs. THE CIT(EXEMPTION), AHMEDABAD

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

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

charitable objects of the Mandal are religious community/caste i.e. Chauhan Community and not for the benefit of public at large and Mandal is created on 12- 02-1994. The reference of Chauhan Community has nothing to do with appellant trust. d) The Ld. CIT(E) has not appreciated the fundamental test of the composite trust i.e. membership is open

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)

Section 12A of the Act, 1961. The appeal being sans substance, it deserves to be and is hereby dismissed. 7 . A.Y. N.A. 8. On the other hand, ld. D.R. argument was that registration has rightly been 9. We have gone through the relevant record and impugned order and heard both the parties. Trust has been given a certificate from

THE ITO, (EXEMPTIONS), WARD-2,, AHMEDABAD vs. UTTHAN SEVA SANSTHAN,, AHMEDABAD

In the result, appeal of the Revenue is dismissed

Bench: Justice Shri P. P. Bhatt & Shri Pradip Kumar Kediaआयकर अपील सं./I.T.A. No. 2017/Ahd/2016 ("नधा"रण वष" / Assessment Year : 2012-13)

trust (Rs. 7,99,18,102) and (b) general accumulation of not more than 15% of the Income (Rs. 1,14,15,311 being 15% of Rs. 7,61,02,072); (ii) That from the plain language of the provisions of section 11(1)(a) it would be clear that : the income that is not to be included

CHIMANLAL MODI CHARITABLE TRUST,MEHSANA vs. CIT (EXEMPTION), AHMEDABAD, AHMEDABAD

In the result, the appeal filed by the assessee in ITA No

Bench: Six Months From The Date Of Commencement Of The Activities, Which Was Further Extended By Cbdt Circular No. 7 Of 2024 Up To 30-06- 2024 But The Assessee Trust Had Not Filed Any Reason For Delay In Filing Such Application. Therefore Ld. Cit(E) Denied The Registration By Observing That The Application Is Filed Belatedly.

02-07-2025 wherein partial submission made by the assessee trust before Ld. CIT(E). Therefore I.T.A No. 2520 & 2521/Ahd/2025 5 Chimanlal Modi Charitable Trust Vs. CIT(E) in the interest of justice, we deem it fit to set-aside the matter back to the file of CIT(E) to give one more opportunity of hearing to the assessee trust

CHIMANLAL MODI CHARITABLE TRUST,MEHSANA vs. CIT (EXEMPTION), AHMEDABAD, AHMEDABAD

In the result, the appeal filed by the assessee in ITA No

Bench: Six Months From The Date Of Commencement Of The Activities, Which Was Further Extended By Cbdt Circular No. 7 Of 2024 Up To 30-06- 2024 But The Assessee Trust Had Not Filed Any Reason For Delay In Filing Such Application. Therefore Ld. Cit(E) Denied The Registration By Observing That The Application Is Filed Belatedly.

02-07-2025 wherein partial submission made by the assessee trust before Ld. CIT(E). Therefore I.T.A No. 2520 & 2521/Ahd/2025 5 Chimanlal Modi Charitable Trust Vs. CIT(E) in the interest of justice, we deem it fit to set-aside the matter back to the file of CIT(E) to give one more opportunity of hearing to the assessee trust

SHRI UMRALA TALUKA SARDAR PATEL PRAJAPATI SAMAJ TRUST,BHAVNAGAR vs. THE CIT(EXEMPTION), AHMEDABAD

In the result, in view of the above observations, the matter is restored to the file of CIT

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

02-09-2024 Date of pronouncement : 06-11-2024 आदेश/ORDER PER : T.R. SENTHIL KUMAR, JUDICIAL MEMBER:- This appeal is filed by the Assessee as against the order dated 23.09.2023 passed by the Commissioner of Income Tax (Exemption), Ahmedabad [herein after referred as CIT[E]] denying Registration under section 12AB of the Income Tax Act, 1961 [herein after referred

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

charitable purpose. I.T.A No. 1255 & 1256/Ahd/2018 A.Y. 2013-14 Page No 7 Deputy CIT(Exemption) vs. Ahmedabad Urban Development Authority 12. All these were the objects of the general public utility and would squarely fall under section 2 (15) of the Act. Profit making was neither the aim nor object of the Trust. It was not the principal activity. Merely

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

charitable purpose. I.T.A No. 1255 & 1256/Ahd/2018 A.Y. 2013-14 Page No 7 Deputy CIT(Exemption) vs. Ahmedabad Urban Development Authority 12. All these were the objects of the general public utility and would squarely fall under section 2 (15) of the Act. Profit making was neither the aim nor object of the Trust. It was not the principal activity. Merely

SHRI MANAV VIKAS FOUNDATION,CHAMARAJ, TL. VADHAVAN vs. ITO, WARD-2(EXEMP), AHMEDABAD

In the result, the appeal of the asessee is allowed

02,379 since in the absence of being assessed u/s 11 the appellant would need to be assessed as an AOP and expenses for the objects of the Trust cannot be disallowed. Furthermore, the appellant also requested to keep the present appeal proceedings in abeyance till the disposal of condonation application filed u/s 119(2)(b) of the Act before

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

02-07-2019 Date of pronouncement : 26-09-2019 आदेश/ORDER PER : AMARJIT SINGH, ACCOUNTANT MEMBER:- These two appeals filed by assessee for A.Y. 2009-10 & 2010-11, arise from order of the CIT(A)-7, Ahmedabad dated 31-01-2019, in proceedings under section 143(3) of the Income Tax Act, 1961; in short “the Act”. Since both

SIDDHI VINAYAK CHARITABLE TRUST,,AHMEDABAD vs. CIT (EXEMPTIONS),, AHMEDABAD

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

Bench: Shri Rajpal Yadav & Shri Waseem Ahmedआयकर अपील सं./Ita No.1723/Ahd/2017 "नधा"रण वष"/Asstt. Year: 2017-2018 Siddhi Vinayak Charitable Trust, Cit(Exemptions), Ahmedabad. 220/2639, Pratiksha Apartment, Vs. Soal Road, Naranpura, Ahmedabad-380063. Pan: Aapts4282H

charitable trust registered on 21-05-2015. The ld. AR further submitted that the assessee furnished the details on 2nd June 2017, but its application was rejected vide order dated 25-5-2017. Thus the necessary details furnished by it were not considered by the ld. CIT (Exemption). Accordingly the ld. AR requested to restore the matter

BARODA CRICKET ASSOCIATION,,VADODARA vs. THE DY. CIT, (EXEMPTION), CIRCLE-2,, AHMEDABAD

In the result, appeal filed by the Assessee is allowed

Bench: Shri Mahavir Prasad & Shri Waseem Ahmed)

trust -Registration procedure /Cancellation of registration) - Assessee, a cricket association, applied for grant of registration under section 12AA - Commissioner after satisfying! himself about genuineness of objects of assessee granted registration to it under section 12AA on 28-3-2003 Later on 19-7-2011 Commissioner examined income and expenditure statement of assessee and held that assessee was receiving income from

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

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 any previous year to charitable