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 However, this exemption can be withdrawn under certain circumstances, especially if the trust violates the provisions of Section 13.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)(c) of the Act denies the benefits of Section 11 of the Act, if any part of the income or property of the trust is used

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 However, this exemption can be withdrawn under certain circumstances, especially if the trust violates the provisions of Section 13.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)(c) of the Act denies the benefits of Section 11 of the Act, if any part of the income or property of the trust is used

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 However, this exemption can be withdrawn under certain circumstances, especially if the trust violates the provisions of Section 13.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)(c) of the Act denies the benefits of Section 11 of the Act, if any part of the income or property of the trust is used

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 However, this exemption can be withdrawn under certain circumstances, especially if the trust violates the provisions of Section 13.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)(c) of the Act denies the benefits of Section 11 of the Act, if any part of the income or property of the trust is used

THE DDIT (EXEMP.), AHMEDABAD vs. ADARSH FOUNDATION, AHMEDABAD

In the result, the appeal of the Revenue is dismissed

Bench: Shri O. P Meena & Ms. Madhumita Royआ.अ.सं/.I.T.A No.1858/Ahd/2013 िनधा"रणवष"/Assessment Year:2009-10 बनाम Deputy Director Of Income Tax Adarsh Foundation, Vs. (Exemption), Ahmedabad C/O Sal Hospital & Medical Institution, Opp. Doordarshan Tower, Drive- In-Road, Thaltej, Ahmedabad Pan:Aaa Ta2 111 J अपीलाथ" Appellant ""यथ"/Respondent

C) Whether any income or property of the trust or institution is diverted during the previous year in favour of any person referred to in sub-section (3) (D) Whether any income or property of the trust or institution was used or applied during the previous year for the benefit of any such person in any other manner? Accordingly, this

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

C” BENCH, AHMEDABAD BEFORE SHRI AMARJIT SINGH, ACCOUNTANT MEMBER& Ms. MADHUMITA ROY, JUDICIAL MEMBER I.T.A. No.1720/Ahd/2015 (Assessment Year: 2010-11) DCIT(Exemption) Vs. Gujarat Energy Research and Cricle-1, Management Institute (GERM) 2nd Floor, Block No. 15 Ahmedabad UdhyogBhavan, Sector-11, Gandhinagar-382011 [PAN No.AAA TG6 316 R] (Appellant) .. (Respondent) Appellant by : ShriO. P. Sharma, CITDR Respondentby: ShriS. N. Soparkar

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

charitable or religious purposes, either during the period of accumulation or thereafter.]” “61[62(5) The forms and modes of investing or depositing the money referred to in clause (b) of sub-section (2) shall be the following, namely :— (i) investment in savings certificates as defined in clause (c) of section 263 of the Government Savings Certificates

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

charitable or religious purposes, either during the period of accumulation or thereafter.]” “61[62(5) The forms and modes of investing or depositing the money referred to in clause (b) of sub-section (2) shall be the following, namely :— (i) investment in savings certificates as defined in clause (c) of section 263 of the Government Savings Certificates

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

charitable or religious purposes, either during the period of accumulation or thereafter.]” “61[62(5) The forms and modes of investing or depositing the money referred to in clause (b) of sub-section (2) shall be the following, namely :— (i) investment in savings certificates as defined in clause (c) of section 263 of the Government Savings Certificates

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

charitable or religious purposes, either during the period of accumulation or thereafter.]” “61[62(5) The forms and modes of investing or depositing the money referred to in clause (b) of sub-section (2) shall be the following, namely :— (i) investment in savings certificates as defined in clause (c) of section 263 of the Government Savings Certificates

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

c) of the Act, in other words, it has not applied the income derived from property held under trust for the purpose of charitable activity and therefore it is not eligible for exemption under the provisions of law. However the provision of section 11(1)(d) Page 13 of 15 Asstt. Year 2014-15 provide that voluntary contribution made with

JITO BHAVNAGAR CHAPTER FOUNDATION,BHAVNAGAR vs. THE COMMISSIONER OF INCOME TAX(EXEMPTION), AHMEDABAD

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

Bench: Ms. Suchitra Kamble & Shri Makarand V. Mahadeokarआयकर अपील सं /Ita No.102/Ahd/2024 िनधा"रण वष" /Assessment Year : - Jito Bhavnagar Chapter The Cit (Exemption) बनाम/ Foundation Ahmedabad V/S. 101, Gold Center, Opp. Dadasaheb Jain Derasar, Kalanala Bhavnagar - 364 001 (Gujarat) "थायी लेखा सं./Pan: Aafcj 2285 C अपीलाथ%/ (Appellant) &' यथ%/ (Respondent) Assessee By : Shri M.S. Chhajed, Ar Revenue By : Shri Prithviraj Meena, Cit-Dr सुनवाई की तारीख/Date Of Hearing : 30/09/2024 घोषणा की तारीख /Date Of Pronouncement: 03/10/2024 आदेश/O R D E R Per Makarand V. Mahadeokar, Am:

trust’s larger mission, such as promoting charitable giving, health, and self-sufficiency in society. The provisions of Section 13(1)(c) and 13(3

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)

c] and (d) to Explanation to Section 12AB(4) of the Act. 7.2. Further section 13[1][b] of the Act exclude the benefit of section 11 and 12 to a charitable institution created or established after commencement of the Act, income thereof the trust for the benefit of any particular religious community or caste. The Hon'ble Supreme Court

BHOJALRAM LEUVA PATEL SEVA SAMAJ TRUST,DEVKI GALOL vs. THE COMMISSIONER OF INCOME TAX (EXEMPTIONS), AHMEDABAD, AHMEDABAD

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

Bench: Smt. Annapurna Gupta& Shri Siddhartha Nautiyal

C” BENCH, AHMEDABAD BEFORE SMT. ANNAPURNA GUPTA, ACCOUNTANT MEMBER& SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. Nos. 667&668/Ahd/2023 (Assessment Year: 2023-24) Bhojalram Leuva Patel Seva Vs. Commissioner of Income Samaj Trust, Tax, (Exemptions), Devki Galol, Tal-Jetpur, Devki Ahmedabad Galol B.O., Devki, Galol, Gujarat-360370 [PAN No.AAETB0727F] (Appellant) .. (Respondent) Shri Darshak Thakkar, A.R. Appellant by : Respondent by: Shri Kamlesh

BHOJALRAM LEUVA PATEL SEVA SAMAJ TRUST,DEVKI GALOL vs. THE COMMISSIONER OF INCOME TAX (EXEMPTIONS), AHMEDABAD, AHMEDABAD

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

Bench: Smt. Annapurna Gupta& Shri Siddhartha Nautiyal

C” BENCH, AHMEDABAD BEFORE SMT. ANNAPURNA GUPTA, ACCOUNTANT MEMBER& SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. Nos. 667&668/Ahd/2023 (Assessment Year: 2023-24) Bhojalram Leuva Patel Seva Vs. Commissioner of Income Samaj Trust, Tax, (Exemptions), Devki Galol, Tal-Jetpur, Devki Ahmedabad Galol B.O., Devki, Galol, Gujarat-360370 [PAN No.AAETB0727F] (Appellant) .. (Respondent) Shri Darshak Thakkar, A.R. Appellant by : Respondent by: Shri Kamlesh

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

c] and (d)\nto Explanation to Section 12AB(4) of the Act.\n7. 2. Further section 13[1][b] of the Act exclude the benefit of\nsection 11 and 12 to a charitable institution created or established\nafter commencement of the Act, income thereof the trust for the\nbenefit of any particular religious community or caste. The Hon'ble\nSupreme

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.

charitable in nature, he has the power to cancel it. 2) The AO has to apply the provisions of section 11, 12, & 13 of the Act, though the assessee is registered u/s 12AA of the Act. 3) The huge profit generated by the trust establishes the fact that the motive of the trust is to earn profit

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 in nature, he has the power to cancel it. 2) The AO has to apply the provisions of section 11, 12, & 13 of the Act, though the assessee is registered u/s 12AA of the Act. 3) The huge profit generated by the trust establishes the fact that the motive of the trust is to earn profit