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

trust…” 10.1. The assessee further relied upon the judgement passed in the matter of Gagan Education Society-vs-ACIT, reported in (2011) 131 ITD 442 wherein the assessee society donated certain sum to another charitable society out of current year’s income and claimed deduction. The Hon’ble ITAT observed that the restriction imposed by section 11(3

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

trust…” 10.1. The assessee further relied upon the judgement passed in the matter of Gagan Education Society-vs-ACIT, reported in (2011) 131 ITD 442 wherein the assessee society donated certain sum to another charitable society out of current year’s income and claimed deduction. The Hon’ble ITAT observed that the restriction imposed by section 11(3

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

trust…” 10.1. The assessee further relied upon the judgement passed in the matter of Gagan Education Society-vs-ACIT, reported in (2011) 131 ITD 442 wherein the assessee society donated certain sum to another charitable society out of current year’s income and claimed deduction. The Hon’ble ITAT observed that the restriction imposed by section 11(3

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

In the result, appeal of the assessee is partly allowed

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

Trust was squarely covered in the definition of ‘charitable purpose’ as it was working for the advancement of general public utility in the field of education. 17. On the issue of denial of exemption under Section 11 & 12 of the Act by invoking provisions of Section 13(1)(c) r.w.s. 13(3

DR K R SHROFF FOUNDATION,AHMEDABAD vs. THE DY. CIT, CIRCLE-1, EXMP, AHMEDABAD

In the result, appeal of the assessee is partly allowed\n\n29

Trust was squarely covered in the definition of ‘charitable\npurpose' as it was working for the advancement of general public utility in\nthe field of education.\n\n17.\nOn the issue of denial of exemption under Section 11 & 12 of the\nAct by invoking provisions of Section 13(1)(c) r.w.s.13(3

THE JT. CIT(EXEMPTION)(OSD), CIRCLE-2, AHMEDABAD vs. DIVYA JYOTI TRUST, SURAT

In the result, appeal of the Revenue is dismissed

Bench: S/Shri Waseem Ahmed & T.R. Senthil Kumarassessment Year : 2015-16 Jt.Cit (Exemptions)(Osd) Divya Jyoti Trust Cir.2, Ahmedabad. Vs Tejas Eye Hospital Suthar Faliyaat & Post – Mandvi Surat 394 610. Pan : Aabtd 3401 D अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri Ketan Jagirdar, Ar Revenue By : Shri Urjit Shah, Sr.Dr सुनवाई क" तार"ख/Date Of Hearing : 17/02/2022 घोषणा क" तार"ख /Date Of Pronouncement: 25/02/2022 आदेश/O R D E R Per T.R. Senthil Kumar: This Appeal Is Filed By The Revenue Against Order Dated 7.6.2019 In Appeal No. Cit(A)-9/10321/Dcit(E), Cir.2-/17-18Passed By The Ld.Commissioner Of Income-Tax (Appeals)-9, Ahmedabad [For Short “Ld.Cit(A)] Relating To The Assessment Year 2015-16. 2. Revenue Has Raised The Following Grounds Of Appeal:

3,04,37,986/-). Since the trust has excess application of income, it has not claimed 15% of basic deduction. Section 11(1)(a) of the Act specifies that "income derived from the property held under trust wholly for charitable

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

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

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

section 11 of the Act whereas the activities of the assessee were not in consonance with its object clause being charitable in nature. 3. The facts in brief are that the assessee in the present case is a trust

ACIT (EXEMPTION) CIRCLE 1 AHMEDABAD, AHMEDABAD vs. DR K R SHROFF FOUNDATION, AHMEDABAD

In the result, appeal of the assessee is partly allowed\n\n29

Trust was squarely covered in the definition of ‘charitable\npurpose' as it was working for the advancement of general public utility in\nthe field of education.\n\n17. On the issue of denial of exemption under Section 11 & 12 of the\nAct by invoking provisions of Section 13(1)(c) r.w.s.13(3

DCIT, CENTRAL CIRCLE-1(2), AHMEDABAD, AAYAKAR BHAWAN, ASHRAM ROAD, AHMEDABAD vs. PARUL AROGYA SEVA MANDAL TRUST, , AHMEDABAD

Appeals are allowed

Bench: Shri Siddhartha Nautiyal & Shri Makarand V. Mahadeokar, Accountnat Member

3) of the Act. The provisions of Section 13(1)(d) further speak about utilisation of trust income and investments thereof in particular manners. There is prohibition of utilisation of trust funds to be invested or deposited otherwise than in any one or more of the forms or modes specified in sub-section (5) of section 11 and on perusal

PARUL AROGYA SEVA MANDAL TRUST,AHMEDABAD vs. THE DY.CIT, CENTRAL CIRCLE-1(2), AHMEDABAD

Appeals are allowed

Bench: Shri Siddhartha Nautiyal & Shri Makarand V. Mahadeokar, Accountnat Member

3) of the Act. The provisions of Section 13(1)(d) further speak about utilisation of trust income and investments thereof in particular manners. There is prohibition of utilisation of trust funds to be invested or deposited otherwise than in any one or more of the forms or modes specified in sub-section (5) of section 11 and on perusal

DCIT, CENTRAL CIRCLE1(2), AHMEDABAD, AHMEDABAD vs. PARUL AROGYA SEVA MANDAL TRUST, AHMEDABAD

Appeals are allowed

Bench: Shri Siddhartha Nautiyal & Shri Makarand V. Mahadeokar, Accountnat Member

3) of the Act. The provisions of Section 13(1)(d) further speak about utilisation of trust income and investments thereof in particular manners. There is prohibition of utilisation of trust funds to be invested or deposited otherwise than in any one or more of the forms or modes specified in sub-section (5) of section 11 and on perusal

PARUL AROGYA SEVA MANDAL TRUST,AHMEDABAD vs. THE DY.CIT, CENTRAL CIRCLE-1(2), AHMEDABAD

Appeals are allowed

Bench: Shri Siddhartha Nautiyal & Shri Makarand V. Mahadeokar, Accountnat Member

3) of the Act. The provisions of Section 13(1)(d) further speak about utilisation of trust income and investments thereof in particular manners. There is prohibition of utilisation of trust funds to be invested or deposited otherwise than in any one or more of the forms or modes specified in sub-section (5) of section 11 and on perusal

PARUL UNIVERSITY,VADODARA vs. THE DY.CIT,EXEMPTION CIRCLE-1, AHMEDABAD

Appeals are allowed

Bench: Shri Siddhartha Nautiyal & Shri Makarand V. Mahadeokar, Accountnat Member

3) of the Act. The provisions of Section 13(1)(d) further speak about utilisation of trust income and investments thereof in particular manners. There is prohibition of utilisation of trust funds to be invested or deposited otherwise than in any one or more of the forms or modes specified in sub-section (5) of section 11 and on perusal

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

11(3) of the Act at the relevant point of time which reads as under:- (3) Any income referred to in sub-section (2) which— (a) is applied to purposes other than charitable or religious purposes as aforesaid or ceases to be accumulated or set apart for application thereto, or (b) ceases to remain invested or deposited

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

11(3) of the Act at the relevant point of time which reads as under:- (3) Any income referred to in sub-section (2) which— (a) is applied to purposes other than charitable or religious purposes as aforesaid or ceases to be accumulated or set apart for application thereto, or (b) ceases to remain invested or deposited

DAWOODI BOHRA MUSAFIRKHANA TRUST,KHAMBHAT vs. THE ITO, WARD (EXEMPTION), VADODARA

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

Bench: Mrs. Annapurna Gupta & Shri Siddhartha Nautiyalिनधा"रण वष"/Assessment Year: 2016-17 Vs. Dawoodi Bohra Musafirkhana Income-Tax Officer, Trust, Ward (Exemption), 1, Dawoodi Bohra Musafirkhana, Vadodara Opp. Bus Stand, Khambhat, Gujarat-388620 Pan : Aaatd 2007 L अपीलाथ" अपीलाथ"/ (Appellant) अपीलाथ" अपीलाथ" "" "" यथ" "" "" यथ" यथ"/ (Respondent) यथ" Assessee By : Shri Ankit Chokshi, Ar Revenue By : Shri Ashok Kumar Suthar, Sr Dr सुनवाई क" क" तारीख तारीख/Date Of Hearing : 08.02.2024 सुनवाई सुनवाई सुनवाई क" क" तारीख तारीख घोषणा क" क" तारीख तारीख /Date Of Pronouncement: 03.05.2024 घोषणा घोषणा घोषणा क" क" तारीख तारीख आदेश आदेश/O R D E R आदेश आदेश Per Annapurna Gupta:

charitable or religious purposes and the provisions of that section and section 13 shall apply accordingly.” 19. Corpus donations, therefore, being identified and recognized in law as distinct and separate from Incomes derived from property held under Trust and both being granted exemption separately u/s 11(1)(a) and 11(1)(d) of the Act, there arises no question

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)

charitable or religious purposes. Accordingly, the AO disallowed the exemption claimed by the Assessee Trust. 2.2 Thus Ld. A.O. framed the Assessment Order under section 143(3) of the Act on 17/12/2018 assessing total income of the assessee at Rs.16,37,29,790/- invoking section 11

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)

charitable or religious purposes. Accordingly, the AO disallowed the exemption claimed by the Assessee Trust. 2.2 Thus Ld. A.O. framed the Assessment Order under section 143(3) of the Act on 17/12/2018 assessing total income of the assessee at Rs.16,37,29,790/- invoking section 11