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108 results for “charitable trust”+ Section 10(38)clear

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Karnataka465Delhi463Mumbai372Bangalore180Chennai148Ahmedabad108Jaipur105Pune74Hyderabad73Chandigarh65Kolkata59Lucknow44Cochin34Allahabad31Cuttack31Indore27Visakhapatnam24Calcutta16Amritsar15Agra14Surat13Rajkot13Nagpur12Telangana9Kerala8Raipur7SC7Dehradun6Jodhpur6Varanasi6Rajasthan4Patna4Ranchi4Punjab & Haryana3T.S. THAKUR ROHINTON FALI NARIMAN1Andhra Pradesh1Jabalpur1

Key Topics

Section 11119Section 12A110Section 2(15)109Section 143(3)68Exemption68Addition to Income37Deduction31Section 143(2)30Disallowance26

THE ACIT, GANDHINAGAR CIRCLE,, GANDHINAGAR vs. GUJARAT ENERGY RESEARCH AND MANAGEMENT INSTITUTE (GERMI),, GANDHINAGAR

In the result, the Revenue’s appeal is dismissed

ITA 1720/AHD/2015[2010-11]Status: DisposedITAT Ahmedabad02 Dec 2019AY 2010-11

Bench: Shri Amarjit Singh& Ms. Madhumita Roy

For Appellant: ShriO. P. Sharma, CITDRFor Respondent: ShriS. N. Soparkar, Sr.Advocate
Section 11Section 12ASection 142(1)Section 143(3)Section 25

38,848/- made by the AO on capital expenditure incurred by the appellant on the asset of Pandit DCIT vs.Gujarat Energy Research and Management Institute Asst.Year –2010-11 Deendayal Petroleum University (PDPU) (hereinafter referred to as “the university”) has been challenged by Revenue before us. During the course of assessment proceeding a show-cause was issued

Showing 1–20 of 108 · Page 1 of 6

Section 12A(1)(ac)25
Section 1023
Charitable Trust22

JT.CIT(E),CIRCLE -2 AHMEDABAD, AHMEDABAD vs. VADODARA URBAN DEVELOPMENT AUTHORITY , VADODARA

In the result, the appeal of the Department is dismissed

ITA 334/AHD/2023[2017-18]Status: DisposedITAT Ahmedabad29 Feb 2024AY 2017-18

Bench: Shri Waseem Ahmed (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

Section 11Section 11(1)Section 11(2)Section 11(5)Section 12ASection 143(3)Section 2(15)Section 22

Charitable Trust reported in (2023) 69 CCH 0288 Ahd Trib distinguished the Apex Court judgement and held as follows: I.T.A Nos. 342/Ahd/2023 & 5 Ors. A.Ys. 2016-17 to 2018-19 Page No 35 Vadodara Urban Development Authority vs. ACIT (E) “… 9. Further, we are also an agreement for the Counsel for the assessee that the case of Wipro Limited supra

VADODARA URBAN DEVELOPMENT AUTHORITY,VADODARA vs. THE ACIT, CIRCLE-2 (EXEMP), AHMEDABAD

In the result, the appeal of the Department is dismissed

ITA 343/AHD/2023[2017-18]Status: DisposedITAT Ahmedabad29 Feb 2024AY 2017-18

Bench: Shri Waseem Ahmed (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

Section 11Section 11(1)Section 11(2)Section 11(5)Section 12ASection 143(3)Section 2(15)Section 22

Charitable Trust reported in (2023) 69 CCH 0288 Ahd Trib distinguished the Apex Court judgement and held as follows: I.T.A Nos. 342/Ahd/2023 & 5 Ors. A.Ys. 2016-17 to 2018-19 Page No 35 Vadodara Urban Development Authority vs. ACIT (E) “… 9. Further, we are also an agreement for the Counsel for the assessee that the case of Wipro Limited supra

JT.CIT(EXEMPTION)CIRCL-2 AHMEDABAD, AHMEDABAD vs. VADODARA URBAN DEVELOPMENT AUTHORITY, VADODARA

In the result, the appeal of the Department is dismissed

ITA 333/AHD/2023[2016-17]Status: DisposedITAT Ahmedabad29 Feb 2024AY 2016-17

Bench: Shri Waseem Ahmed (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

Section 11Section 11(1)Section 11(2)Section 11(5)Section 12ASection 143(3)Section 2(15)Section 22

Charitable Trust reported in (2023) 69 CCH 0288 Ahd Trib distinguished the Apex Court judgement and held as follows: I.T.A Nos. 342/Ahd/2023 & 5 Ors. A.Ys. 2016-17 to 2018-19 Page No 35 Vadodara Urban Development Authority vs. ACIT (E) “… 9. Further, we are also an agreement for the Counsel for the assessee that the case of Wipro Limited supra

VADODARA URBAN DEVELOPMENT AUTHORITY,VADODARA vs. THE ACIT, CIRCLE-2 (EXEMP), AHMEDABAD

In the result, the appeal of the Department is dismissed

ITA 342/AHD/2023[2016-17]Status: DisposedITAT Ahmedabad29 Feb 2024AY 2016-17

Bench: Shri Waseem Ahmed (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

Section 11Section 11(1)Section 11(2)Section 11(5)Section 12ASection 143(3)Section 2(15)Section 22

Charitable Trust reported in (2023) 69 CCH 0288 Ahd Trib distinguished the Apex Court judgement and held as follows: I.T.A Nos. 342/Ahd/2023 & 5 Ors. A.Ys. 2016-17 to 2018-19 Page No 35 Vadodara Urban Development Authority vs. ACIT (E) “… 9. Further, we are also an agreement for the Counsel for the assessee that the case of Wipro Limited supra

JT.CIT(E), CIRCLE-2 AHMEDABAD, AHMEDABAD vs. VADODARA URBAN DEVELOPMENT AUTHORITY , VADODARA

In the result, the appeal of the Department is dismissed

ITA 335/AHD/2023[2018-19]Status: DisposedITAT Ahmedabad29 Feb 2024AY 2018-19

Bench: Shri Waseem Ahmed (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

Section 11Section 11(1)Section 11(2)Section 11(5)Section 12ASection 143(3)Section 2(15)Section 22

Charitable Trust reported in (2023) 69 CCH 0288 Ahd Trib distinguished the Apex Court judgement and held as follows: I.T.A Nos. 342/Ahd/2023 & 5 Ors. A.Ys. 2016-17 to 2018-19 Page No 35 Vadodara Urban Development Authority vs. ACIT (E) “… 9. Further, we are also an agreement for the Counsel for the assessee that the case of Wipro Limited supra

VADODARA URBAN DEVELOPMENT AUTHORITY,VADODARA vs. THE ACIT, CIRCLE-2 (EXEMP), AHMEDABAD

In the result, the appeal of the Department is dismissed

ITA 344/AHD/2023[2018-19]Status: DisposedITAT Ahmedabad29 Feb 2024AY 2018-19

Bench: Shri Waseem Ahmed (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

Section 11Section 11(1)Section 11(2)Section 11(5)Section 12ASection 143(3)Section 2(15)Section 22

Charitable Trust reported in (2023) 69 CCH 0288 Ahd Trib distinguished the Apex Court judgement and held as follows: I.T.A Nos. 342/Ahd/2023 & 5 Ors. A.Ys. 2016-17 to 2018-19 Page No 35 Vadodara Urban Development Authority vs. ACIT (E) “… 9. Further, we are also an agreement for the Counsel for the assessee that the case of Wipro Limited supra

THE DCIT (EXEMPTIONS) CIRCLE-2, AHMEDABAD vs. SHREE KHODAL DHAM TRUST, KAGWAD, RAJKOT

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

ITA 904/AHD/2019[2014-15]Status: DisposedITAT Ahmedabad20 Apr 2022AY 2014-15

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

For Appellant: Shri Mehul Ranpura, A.RFor Respondent: Shri Vijaykumar Jaiswal, CIT.D.R
Section 11Section 12A

10 of 15 Asstt. Year 2014-15 to pursue for UPSC and GPSC courses. Besides, it also engages in running yoga shibir for old aged and disabled people. This is similar to the object of the appellant trust. In support of this, the AR has filed object clause of Sardar Patel Cultural Foundation, which have been perused by me. Thus

DCIT (EXEMPTION), CIRCLE-1, BANGLORE vs. VYAKTI VIKAS KENDRA INDIA,, AHMEDABAD

In the result revenue’s appeal is dismissed

ITA 805/AHD/2018[2012-13]Status: DisposedITAT Ahmedabad03 Sept 2019AY 2012-13

Bench: Shri Pramod Kumar& Ms. Madhumita Roy

For Appellant: Shri N. R. Soni, CIT-D.RFor Respondent: Shri S. N. Soparkar, Sr. Advocate
Section 11Section 129Section 12ASection 13(1)(d)Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 2(15)Section 244A

trust or any university or other educational institution or any hospital or other medical institution referred to in sub-clause (iv) or sub-clause (v) or sub- clause (vi) or sub-clause (via) of clause (23C) of section 10, shall not be treated as application of income for charitable or religious purposes, either during the period of accumulation or thereafter

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

In the result revenue’s appeal is dismissed

ITA 2344/AHD/2018[2014-15]Status: DisposedITAT Ahmedabad03 Sept 2019AY 2014-15

Bench: Shri Pramod Kumar& Ms. Madhumita Roy

For Appellant: Shri N. R. Soni, CIT-D.RFor Respondent: Shri S. N. Soparkar, Sr. Advocate
Section 11Section 129Section 12ASection 13(1)(d)Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 2(15)Section 244A

trust or any university or other educational institution or any hospital or other medical institution referred to in sub-clause (iv) or sub-clause (v) or sub- clause (vi) or sub-clause (via) of clause (23C) of section 10, shall not be treated as application of income for charitable or religious purposes, either during the period of accumulation or thereafter

DCIT (EXEMPTION), CIRCLE-1, BANGLORE vs. VYAKTI VIKAS KENDRA INDIA,, AHMEDABAD

In the result revenue’s appeal is dismissed

ITA 265/AHD/2018[2011-12]Status: DisposedITAT Ahmedabad03 Sept 2019AY 2011-12

Bench: Shri Pramod Kumar& Ms. Madhumita Roy

For Appellant: Shri N. R. Soni, CIT-D.RFor Respondent: Shri S. N. Soparkar, Sr. Advocate
Section 11Section 129Section 12ASection 13(1)(d)Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 2(15)Section 244A

trust or any university or other educational institution or any hospital or other medical institution referred to in sub-clause (iv) or sub-clause (v) or sub- clause (vi) or sub-clause (via) of clause (23C) of section 10, shall not be treated as application of income for charitable or religious purposes, either during the period of accumulation or thereafter

DCIT (EXEMPTION), CIRCLE-1, BANGLORE vs. VYAKTI VIKAS KENDRA INDIA,, AHMEDABAD

In the result revenue’s appeal is dismissed

ITA 806/AHD/2018[2013-14]Status: DisposedITAT Ahmedabad03 Sept 2019AY 2013-14

Bench: Shri Pramod Kumar& Ms. Madhumita Roy

For Appellant: Shri N. R. Soni, CIT-D.RFor Respondent: Shri S. N. Soparkar, Sr. Advocate
Section 11Section 129Section 12ASection 13(1)(d)Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 2(15)Section 244A

trust or any university or other educational institution or any hospital or other medical institution referred to in sub-clause (iv) or sub-clause (v) or sub- clause (vi) or sub-clause (via) of clause (23C) of section 10, shall not be treated as application of income for charitable or religious purposes, either during the period of accumulation or thereafter

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

ITA 829/AHD/2015[2011-12]Status: DisposedITAT Ahmedabad31 May 2019AY 2011-12

Bench: Shri Waseem Ahmed & Ms. Madhumita Roysl.

For Appellant: Shri M.S. Chhajed, ARFor Respondent: Shri Jagdish, CIT-DR &
Section 12ASection 2(15)

38,12,635/- The AO also noticed that the assessee collected the fees from all students amounting to Rs. 5,06,55,100/- only in the year under consideration. Therefore, the assessee was engaged in the business activity. 5) The assessee did not file return of Income and audit report for AY 2010-11 & 2011-12. 6) The assessee purchased

CHAMUNDA FOUNDATION,AHMEDABAD vs. THE CIT,, GANDHINAGAR

In the result, the CO No.83/Ahd/2015 filed by the assessee is allowed for statistical purposes

ITA 1071/AHD/2013[-]Status: DisposedITAT Ahmedabad31 May 2019

Bench: Shri Waseem Ahmed & Ms. Madhumita Roysl.

For Appellant: Shri M.S. Chhajed, ARFor Respondent: Shri Jagdish, CIT-DR &
Section 12ASection 2(15)

38,12,635/- The AO also noticed that the assessee collected the fees from all students amounting to Rs. 5,06,55,100/- only in the year under consideration. Therefore, the assessee was engaged in the business activity. 5) The assessee did not file return of Income and audit report for AY 2010-11 & 2011-12. 6) The assessee purchased

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

ITA 2589/AHD/2017[2014-15]Status: DisposedITAT Ahmedabad30 Apr 2019AY 2014-15

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)

For Appellant: Aparna Agarwal, CIT DRFor Respondent: 20/03/2019
Section 11Section 12ASection 13(1)(c)Section 13(8)Section 143(2)Section 143(3)Section 2(15)Section 2(24)Section 234Section 80G(5)

section 11. Being an Assessee which has always been held to be charitable cannot be jettisoned on certain interpretation and inferences. The objective of the association, conduct and documentation sufficiently spell out that the Assesseeis a charitable organisation striving towards welfare and promotion of the game of cricket. II. Corpus Donation from BCCI: 1. In respect of the claim

RAI UNIVERSITY,AHMEDABAD vs. ACIT,(E) CIRCLE-1, AHMEDABAD

In the result, the appeal of the Revenue is dismissed; whereas the appeal of the assessee is treated as allowed for statistical purposes

ITA 386/AHD/2019[2014-15]Status: DisposedITAT Ahmedabad22 Feb 2022AY 2014-15

Bench: Shri P.M. Jagtap, Vice- & Shri Siddhartha Nautiyalassessment Years : 2014-15 Rai University, Asst. Commissioner Of 398-400-401-403, Vs Income-Tax (E), Village : Saroda, Taluka : Dholka, Circle-1, Ahmedabad – 382260 Ahmedabad Pan : Aabar 4376 A Assessment Years : 2014-15 Asst. Commissioner Of Rai University, Income-Tax (E), Vs Village : Saroda, Circle-1, Taluka : Dholka, Ahmedabad Ahmedabad – 382260 Pan : Aabar 4376 A अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Smt. Arti Shah, Ar Revenue By : Shri C.S. Sharma, Sr. Dr & Shri Anshu Prakas, Cit-Dr सुनवाई क" तार"ख/Date Of Hearing : 14/02/2022 घोषणा क" तार"ख /Date Of Pronouncement: 22/02/2022 आदेश / O R D E R Per P.M. Jagtap, Vice-: These Two Appeals, One Filed By The Assessee Being Ita No.386/Ahd/2019 & Other Filed By The Revenue Being

For Appellant: Smt. Arti Shah, ARFor Respondent: Shri C.S. Sharma, Sr. DR &
Section 11Section 12A

38,068/- II/I, MCIE Com of Rs.1760/- + 12.50% Tax Mathura Road; purchased for Assocham Ladies New Delhi-44 League event at Mumbai ITA Nos. 386/Ahd/2019 & 553/Ahd/2019 Assessee : Rai University : AY : 2014-15 4 4. Rai University, Antra (Dot) Being C/o 15 Nos. Momento 34,425/- BII/ 1, MCIE Com of Rs.1700/- + 12.50% Tax Mathura Road, purchased for Assocham New Delhi

THE ACIT,(E) CIRCLE-1, AHMEDABAD vs. RAI UNIVERSITY, AHMEDABAD

In the result, the appeal of the Revenue is dismissed; whereas the appeal of the assessee is treated as allowed for statistical purposes

ITA 553/AHD/2019[2014-15]Status: DisposedITAT Ahmedabad22 Feb 2022AY 2014-15

Bench: Shri P.M. Jagtap, Vice- & Shri Siddhartha Nautiyalassessment Years : 2014-15 Rai University, Asst. Commissioner Of 398-400-401-403, Vs Income-Tax (E), Village : Saroda, Taluka : Dholka, Circle-1, Ahmedabad – 382260 Ahmedabad Pan : Aabar 4376 A Assessment Years : 2014-15 Asst. Commissioner Of Rai University, Income-Tax (E), Vs Village : Saroda, Circle-1, Taluka : Dholka, Ahmedabad Ahmedabad – 382260 Pan : Aabar 4376 A अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Smt. Arti Shah, Ar Revenue By : Shri C.S. Sharma, Sr. Dr & Shri Anshu Prakas, Cit-Dr सुनवाई क" तार"ख/Date Of Hearing : 14/02/2022 घोषणा क" तार"ख /Date Of Pronouncement: 22/02/2022 आदेश / O R D E R Per P.M. Jagtap, Vice-: These Two Appeals, One Filed By The Assessee Being Ita No.386/Ahd/2019 & Other Filed By The Revenue Being

For Appellant: Smt. Arti Shah, ARFor Respondent: Shri C.S. Sharma, Sr. DR &
Section 11Section 12A

38,068/- II/I, MCIE Com of Rs.1760/- + 12.50% Tax Mathura Road; purchased for Assocham Ladies New Delhi-44 League event at Mumbai ITA Nos. 386/Ahd/2019 & 553/Ahd/2019 Assessee : Rai University : AY : 2014-15 4 4. Rai University, Antra (Dot) Being C/o 15 Nos. Momento 34,425/- BII/ 1, MCIE Com of Rs.1700/- + 12.50% Tax Mathura Road, purchased for Assocham New Delhi

SANDEEP MOHANRAJ SINGHI,AHMEDABAD vs. ACIT, CIRCLE4(2), AHMEDABAD, AHMEDABAD

In the result, appeal of the assessee is partly allowed

ITA 769/AHD/2024[2015-16]Status: DisposedITAT Ahmedabad07 Jan 2025AY 2015-16

Bench: Shri T.R. Senthil Kumar & Shri Narendra Prasad Sinhaassessment Year: 2018-19

Section 11Section 12ASection 143(3)Section 147Section 68

charitable trust in existence since 2001 and registered under Section 12AA of the Act. The assessee had received 80,00,000 numbers of equity shares of e-Infochips Limited as corpus donation from its trustee Shri Pratul Krishnakant Shroff on 12.12.2017. Thereafter, all the shares of e-Infochips Limited, including those held by the assessee, were acquired by Arrow Electronics

GROW FOUNDATION GANDHINAGAR,GANDHINAGAR vs. THE CIT(EXEMPTION), AHMEDABAD

In the result, the appeal of the assessee is allowed for 9

ITA 734/AHD/2024[NA]Status: DisposedITAT Ahmedabad10 Sept 2024

Bench: Shri Siddhartha Nautiyal & Shri Makarand Vasant Mahadeokar

For Appellant: Respondent by: Shri H Phani, CIT. DRFor Respondent: Shri H Phani, CIT. DR
Section 10Section 80Section 80FSection 80GSection 80G(5)Section 80G(5)(iii)

10 or sub-clause (ii) of clause (ac) of sub-section (1) of section 12A of the Act, as the case may be Hence, in cases where the trust has already made an application in Form No. 10AB under the said provisions but such application has been furnished after 30.09.2022 and where the Principal Commissioner or Commissioner has not passed

UDAN EDUCATION CHARITABLE TRUST,VADODARA vs. CIT (EXEMPTION), AHMEDABAD

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

ITA 664/AHD/2025[NA]Status: DisposedITAT Ahmedabad19 Aug 2025

Bench: SHRI SANJAY GARG (Judicial Member), SMT. ANNAPURNA GUPTA (Accountant Member)

For Appellant: Shri Kunal Rathod, A.RFor Respondent: Shri Rignesh Das, CIT. DR
Section 10Section 11Section 12Section 12ASection 12A(1)(ac)Section 80G(5)

38 of 2020)], within three months from the first day of April, 2021; (ii) where the trust or institution is registered under section 12AB 87[or approved under sub-clause (iv) or sub-clause (v) or sub-clause (vi) or sub-clause (via) of clause (23C) of section 10] and the period of the said registration 87[or approval