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 to the trustees and near relatives. Section 11 of the Act grants exemption to income from property held for charitable or religious purpose subjects to fulfilment of condition contained therein. Section 13 of the Act, on the other hand, pertains to cases where Section 11 would not apply. As per clause(c) of sub-section (1

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

charitable or religious purposes, provided the income is applied for such purposes. However, this exemption can be withdrawn under certain circumstances, especially if the trust violates the provisions of Section 13. Section 13(1

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

charitable or religious purposes, provided the income is applied for such purposes. However, this exemption can be withdrawn under certain circumstances, especially if the trust violates the provisions of Section 13. Section 13(1

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

Appeals are allowed

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

charitable or religious purposes, provided the income is applied for such purposes. However, this exemption can be withdrawn under certain circumstances, especially if the trust violates the provisions of Section 13. Section 13(1

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

charitable or religious purposes, provided the income is applied for such purposes. However, this exemption can be withdrawn under certain circumstances, especially if the trust violates the provisions of Section 13. Section 13(1

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 or religious purposes, provided the income is applied for such purposes. However, this exemption can be withdrawn under certain circumstances, especially if the trust violates the provisions of Section 13. Section 13(1

SHREE SANAND JAMALIYA PATIDAR PANCH,AHMEDABAD vs. THE CIT(EXEMPTION), AHMEDABAD

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

Bench: DR. BRR KUMAR (Vice President), Shri T.R. SENTHIL KUMAR (Judicial Member)

charitable in character for general public at large and for the purpose of granting registration under 12A of the Act, the provision of section 13(1)(b) cannot be referred to. Section 13(1)(b) is to be applied while granting exemption to the 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 13(i)(d) “(d) 1 in the case of a trust for charitable or religious purposes or a charitable

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 13(i)(d) “(d) 1 in the case of a trust for charitable or religious purposes or a charitable

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 13(i)(d) “(d) 1 in the case of a trust for charitable or religious purposes or a charitable

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 13(i)(d) “(d) 1 in the case of a trust for charitable or religious purposes or a charitable

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

1) Subject to the provisions of sections 60 to 63, the following income shall not be included in the total income of the previous year of the person in receipt of the income - (a)income derived from property held under trust wholly for charitable or religious purposes, to the extent to which such income is applied to such purposes

ANNAPURNA CHARITABLE TRUST,BANASKANTHA vs. THE CIT(EXEMPTION), AHMEDABAD

In the result, the appeal filed by the Assessee is allowed for statistical purpose

Bench: Us Raising The Following Grounds Of Appeal:

charitable in character for general public at large and for the purpose of granting registration under 12A of the Act, the provision of section 13(1)(b) cannot be referred to. Section 13(1)(b) is to be applied while granting exemption to the trust

GOHILWAD VANKAR SAMAJ SEVA TRUST SIHOR,BHAVNAGAR vs. THE CIT(EXEMPTION), AHMEDABAD

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

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

charitable in character for general public at large and for the purpose of granting registration under 12A of the Act, the provision of section 13(1)(b) cannot be referred to. Section 13(1)(b) is to be applied while granting exemption to the trust

SHREE NAMINATH SHWETAMBER MURTIPUJAK TAPAGACHH JAIN RELIGIOUS TRUST,VAPI vs. THE CIT(EXEMPTION), AHMEDABAD

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

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

Section 13(1)(b) of the Act without considering that assessee-trust is religious-cum-charitable trust and section 13

ANJUMAN E NUSRATUL MUSLIMIN TANKARIA,BHARUCH vs. CIT(EXEMPTION), AHMEDABAD

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

Bench: Shri Siddhartha Nautiyal & Shri Makarand Vasant Mahadeokar

charitable trust subject to provisions of Section 13. The activities of the trust under such objects would therefore be entitled to exemption accordingly. We would now proceed to examine the objects under the provisions of Section 42. 13(1

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

SHRI SOUDHARMA BRIHAD TAPOGACHCHIYA TRISTUTIK JAIN SANGHA SAMARPANAM,AHMEDABAD vs. THE COMMISSIONER OF INCOME TAX (EXEMPTION), AHMEDABAD

In the result, the appeal filed by the Assessee is devoid of\nmerits and the same is hereby dismissed

charitable trust.\nOne restriction is where the trust or institution is created or established\nfor the benefit of any particular religious community or caste [Section\n13(1)(b)]. In this context, while interpreting the scheme of these\nprovisions, the Supreme Court has held that Section 13