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

section 12 shall be deemed to be part of the income; (2) if, in the previous year, the income applied to charitable or religious purposes in India falls short of 34[eighty-five] per cent of the income derived during that year from property held under trust

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

section 12 shall be deemed to be part of the income; (2) if, in the previous year, the income applied to charitable or religious purposes in India falls short of 34[eighty-five] per cent of the income derived during that year from property held under trust

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

In the result revenue’s appeal is dismissed

Bench: Shri Pramod Kumar& Ms. Madhumita Roy

section 12 shall be deemed to be part of the income; (2) if, in the previous year, the income applied to charitable or religious purposes in India falls short of 34[eighty-five] per cent of the income derived during that year from property held under trust

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

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)

trust has been granted exemption u/s. 80G(5) of the Act by the DIT(E), Ahmedabad vide order dated 29.10.2009 valid from 01.04.2009 onwards. 5. During the course of assessment proceedings the AO has observed that assessee had earned income out of sale of tickets, sale of space, A/C Cabin Ticket, rent of ground etc. out of the cricket matches

THE DCIT (EXEMPTIONS), CIRCLE-2,, AHMEDABAD vs. M/S. UNITED WAY OF BARODA,, VADODARA

In the result, ITA No. 3565/Ahd/16 is dismissed

Trust's (Supra) the Supreme Court, while dealing with the provisions of Section 11 road with Section 2(15) of the Act, which defines "charitable purpose" observed as under; "The sense in which the word 'education' has been used in Section 2(15) of the Act in the systematic instruction, schooling or training given to the young is preparation

THE DCIT (EXEMPTIONS), CIRCLE-2,, AHMEDABAD vs. M/S. UNITED WAY OF BARODA,, VADODARA

In the result, ITA No. 3565/Ahd/16 is dismissed

Trust's (Supra) the Supreme Court, while dealing with the provisions of Section 11 road with Section 2(15) of the Act, which defines "charitable purpose" observed as under; "The sense in which the word 'education' has been used in Section 2(15) of the Act in the systematic instruction, schooling or training given to the young is preparation

THE DCIT (EXEMPTIONS), CIRCLE-2,, AHMEDABAD vs. M/S. UNITED WAY OF BARODA,, VADODARA

In the result, ITA No. 3565/Ahd/16 is dismissed

Trust's (Supra) the Supreme Court, while dealing with the provisions of Section 11 road with Section 2(15) of the Act, which defines "charitable purpose" observed as under; "The sense in which the word 'education' has been used in Section 2(15) of the Act in the systematic instruction, schooling or training given to the young is preparation

DCIT (EXEMPTIONS), CIRCLE-2,, AHMEDABAD vs. M/S.UNITED WAYOF BARODA, VADODARA

In the result, ITA No. 3565/Ahd/16 is dismissed

Trust's (Supra) the Supreme Court, while dealing with the provisions of Section 11 road with Section 2(15) of the Act, which defines "charitable purpose" observed as under; "The sense in which the word 'education' has been used in Section 2(15) of the Act in the systematic instruction, schooling or training given to the young is preparation

THE DCIT (EXEMPTIONS), CIRCLE-2,, AHMEDABAD vs. M/S. UNITED WAY OF BARODA,, VADODARA

In the result, ITA No. 3565/Ahd/16 is dismissed

Trust's (Supra) the Supreme Court, while dealing with the provisions of Section 11 road with Section 2(15) of the Act, which defines "charitable purpose" observed as under; "The sense in which the word 'education' has been used in Section 2(15) of the Act in the systematic instruction, schooling or training given to the young is preparation

THE DCIT (EXEMPTIONS), CIRCLE-2,, AHMEDABAD vs. M/S. UNITED WAY OF BARODA,, VADODARA

In the result, ITA No. 3565/Ahd/16 is dismissed

Trust's (Supra) the Supreme Court, while dealing with the provisions of Section 11 road with Section 2(15) of the Act, which defines "charitable purpose" observed as under; "The sense in which the word 'education' has been used in Section 2(15) of the Act in the systematic instruction, schooling or training given to the young is preparation

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

In the result, the Revenue’s appeal is dismissed

Bench: Shri Amarjit Singh& Ms. Madhumita Roy

12. A mere look at the aforesaid provisions shows that if the assessee-trust is a trust which holds properties wholly for charitable or religious purposes, income derived from such properties in the hands of the trust would be allowed to be excluded from the total income of the previous year if it is shown that such income is applied

THE DCIT, (EXEMPTION),CIRCLE-2,, AHMEDABAD vs. NANDESARI INDUSTRIES ASSOCIATION,, NANDESARI

In the result, appeals of the Revenue are dismissed

Bench: Shri Mahavir Prasad & Shri Waseem Ahmed)

12,92,391-2,05,00,000 provisions) which was 66.55% of the total income the assessee trust had not applied 85% of income as provided u/s. 11 of the Act. The assessee trust was required to file form no 10 for the accumulation of the funds as provided in section 11(2) of the I.T. Act. On perusal

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 engaged in the activities of charitable purpose. 20. As regarding denial of exemption under Section 11 & 12 of the Act by invoking the provisions of Section 13(1)(c) of the Act, it will be relevant to reproduce the provisions of Section 13(1) and 13(2

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 engaged in the activities\nof charitable purpose.\n\n20.\nAs regarding denial of exemption under Section 11 & 12 of the Act\nby invoking the provisions of Section 13(1)(c) of the Act, it will be relevant\nto reproduce the provisions of Section 13(1) and 13(2

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 engaged in the activities\nof charitable purpose.\n\n20. As regarding denial of exemption under Section 11 & 12 of the Act\nby invoking the provisions of Section 13(1)(c) of the Act, it will be relevant\nto reproduce the provisions of Section 13(1) and 13(2

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.

trust are not charitable in nature, he has the power to cancel it. 2) The AO has to apply the provisions of section 11, 12

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

Bench: Shri Waseem Ahmed & Ms. Madhumita Roysl.

trust are not charitable in nature, he has the power to cancel it. 2) The AO has to apply the provisions of section 11, 12

THE DY. COMMR. OF INCOME TAX, (EXEMPTION) CIRCLE-2,, AHMEDABAD vs. JAMNAGAR AREA DEVELOPMENT AUTHORITY, JAMNAGAR

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

Bench: Shri Pradip Kumar Kedia & Smt. Madhumita Roy

trust still can be said to be for charitable purpose within the meaning of Section 2(15) of the Act and same cannot be said to be in the nature of trade, commerce or business for which proviso to Section 2(15) of the Act is required to be applied, in para 6, 7, 8 and 12

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

charitable basis. ITA No 991,992,993,1018 & 1019/Ahd/2023. Parul Arogya Seva Mandal Trust & Parul University (ITA 993/Ahd/2023) Asst. Years :2016-17 & 2017-18 3 Parul Arogya Seva Mandal Trust (PAN: AAATP4313K), the assessee is registered u/s. 12AA of the Act, vide No. HQ-3/32/P-4/96-97/Range-4 dated 07.08.1996. The assessee Trust is also registered