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348 results for “charitable trust”+ Section 13(3)(e)clear

Sorted by relevance

Mumbai1,139Delhi951Chennai602Karnataka533Bangalore504Ahmedabad348Jaipur246Pune201Kolkata185Hyderabad160Chandigarh98Cochin98Indore88Rajkot85Surat82Lucknow63Cuttack52Amritsar49Visakhapatnam42Allahabad38Raipur35Agra33Nagpur31Calcutta26Jodhpur23Telangana21SC16Patna15Dehradun10Kerala10Varanasi9Guwahati8Ranchi6Rajasthan5Panaji5Jabalpur5Punjab & Haryana5Orissa2Andhra Pradesh2T.S. THAKUR ROHINTON FALI NARIMAN1

Key Topics

Section 12A179Section 11118Section 2(15)112Exemption91Section 80G(5)87Section 80G49Section 143(3)48Addition to Income39Charitable Trust

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

ITA 769/AHD/2025[2018-19]Status: DisposedITAT Ahmedabad05 Aug 2025AY 2018-19
Section 11Section 12ASection 143(3)Section 147Section 68

Section 13(3) of the Act.\n\nITA Nos.1205 & 769/Ahd/2025\n Assessment Years: 2018-19\nACIT(E) vs. Dr. KR Shroff Foundation\nPage 15 of 24\n\nSubmission of the Assessee\n\n16.\nShri S. N. Soparkar, Ld. Sr. Counsel submitted that the Assessing\nOfficer had misdirected in holding that the activities of the assessee trust\nwas not charitable

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

Showing 1–20 of 348 · Page 1 of 18

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34
Section 1025
Section 13(8)22
Deduction22
ITA 1205/AHD/2025[2018-19]Status: DisposedITAT Ahmedabad05 Aug 2025AY 2018-19
Section 11Section 12ASection 143(3)Section 147Section 68

Section 13(3) of the Act.\n\nITA Nos.1205 & 769/Ahd/2025\n Assessment Years: 2018-19\nACIT(E) vs. Dr. KR Shroff Foundation\nPage 15 of 24\n\nSubmission of the Assessee\n\n16. Shri S. N. Soparkar, Ld. Sr. Counsel submitted that the Assessing\nOfficer had misdirected in holding that the activities of the assessee trust\nwas not charitable

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

Section 13(3) of the Act. ITA Nos.1205 & 769/Ahd/2025 Assessment Years: 2018-19 ACIT(E) vs. Dr. KR Shroff Foundation Page 15 of 24 Submission of the Assessee 16. Shri S. N. Soparkar, Ld. Sr. Counsel submitted that the Assessing Officer had misdirected in holding that the activities of the assessee trust was not charitable

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

Appeals are allowed

ITA 1019/AHD/2023[2017-18]Status: DisposedITAT Ahmedabad12 Jul 2024AY 2017-18

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

For Respondent: Shri Sudhendu Das, CIT-DR
Section 10Section 12ASection 133ASection 80G(5)

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

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

Appeals are allowed

ITA 1018/AHD/2023[2016-17]Status: DisposedITAT Ahmedabad12 Jul 2024AY 2016-17

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

For Respondent: Shri Sudhendu Das, CIT-DR
Section 10Section 12ASection 133ASection 80G(5)

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

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

Appeals are allowed

ITA 991/AHD/2023[2016-17]Status: DisposedITAT Ahmedabad12 Jul 2024AY 2016-17

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

For Respondent: Shri Sudhendu Das, CIT-DR
Section 10Section 12ASection 133ASection 80G(5)

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

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

Appeals are allowed

ITA 993/AHD/2023[2017-18]Status: DisposedITAT Ahmedabad12 Jul 2024AY 2017-18

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

For Respondent: Shri Sudhendu Das, CIT-DR
Section 10Section 12ASection 133ASection 80G(5)

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

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

Appeals are allowed

ITA 992/AHD/2023[2017-18]Status: DisposedITAT Ahmedabad12 Jul 2024AY 2017-18

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

For Respondent: Shri Sudhendu Das, CIT-DR
Section 10Section 12ASection 133ASection 80G(5)

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

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

E R PER Ms. MADHUMITA ROY - JM: The instant appeal filed by the Revenue is directed against the order dated 31.03.2015 passed by the Commissioner of Income Tax (Appeals) – 7, Ahmedabadunder section 143(3)of the Income Tax Act, 1961 (hereinafter referred as to ‘the Act’) arising out of the order dated 20.02.2013 passed by the ACIT, Gandhinagar Circle, Gandhinagar

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

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

ITA 2214/AHD/2024[NA]Status: DisposedITAT Ahmedabad25 Jun 2025

Bench: Us Raising The Following Grounds Of Appeal:

Section 12ASection 800(5)Section 80G(5)Section 80G(58)

Charitable Trust vs. CIT(E) 5. The above judgments will hold good to a Trust created before 01- 04-2021. Since the assessee has to first cross the hurdle of being eligible to exemption under section 11 by obtaining a certificate of registration under section 12A of the Act. Having crossed this hurdle then after the provisions of Section 13

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

In the result, the appeal of the Revenue is dismissed

ITA 1858/AHD/2013[2009-10]Status: DisposedITAT Ahmedabad20 Sept 2019AY 2009-10

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

Section 11(1)(a)Section 12ASection 13Section 32

charitable income of the trust has been used or applied for the benefit of the said persons during the previous years, but since no portion of the appellant's income has been applied for the said persons, the appellant's case falls outside the scope of this section. Further, in the question of applicability of section 13

SHRI RAJESH RAVINDRAN CHARITY TRUST,AHMEDABAD vs. THE CIT(EXEMPTION), AHMEDABAD

In the result, appeal filed by the assessee is allowed

ITA 34/AHD/2025[NA]Status: DisposedITAT Ahmedabad05 Jan 2026

Bench: SMT. ANNAPURNA GUPTA (Accountant Member), Ms. SUCHITRA KAMBLE (Judicial Member)

For Appellant: Shri S. N. Divatia & Shri Samir VoraFor Respondent: Shri Prathvi Raj Meena, CIT.DR
Section 80GSection 80G(5)Section 80G(5)(ii)Section 8G(5)

charitable character, entitled to claim benefit u/s.80G of the Act. Sub-Section (5B) reads as under: ITA No. 34/Ahd/2025 [Shri Rajesh Ravindran Charity Trust. vs. CIT(E)] - 6 – “(5B) Notwithstanding anything contained in clause (ii) of sub-section (5) and Explanation 3, an institution or fund which incurs expenditure, during any previous year, which is of a religious nature

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

ITA 668/AHD/2023[2023-24]Status: DisposedITAT Ahmedabad30 Apr 2024AY 2023-24

Bench: Smt. Annapurna Gupta& Shri Siddhartha Nautiyal

For Appellant: Respondent by: Shri Kamlesh Makwana, CIT D.RFor Respondent: Shri Kamlesh Makwana, CIT D.R
Section 11Section 12ASection 13(1)(b)Section 80GSection 80G(5)(iii)

charitable and religious trust eligible for claiming exemption under Section 11, it becomes relevant to test it on the anvil of Section 13. 10. In view of the above judicial precedents, looking into the facts of the instant case, we are of the considered view that the provisions of Section 13 of the Act can be invoked only

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

ITA 667/AHD/2023[2023-2024]Status: DisposedITAT Ahmedabad30 Apr 2024AY 2023-2024

Bench: Smt. Annapurna Gupta& Shri Siddhartha Nautiyal

For Appellant: Respondent by: Shri Kamlesh Makwana, CIT D.RFor Respondent: Shri Kamlesh Makwana, CIT D.R
Section 11Section 12ASection 13(1)(b)Section 80GSection 80G(5)(iii)

charitable and religious trust eligible for claiming exemption under Section 11, it becomes relevant to test it on the anvil of Section 13. 10. In view of the above judicial precedents, looking into the facts of the instant case, we are of the considered view that the provisions of Section 13 of the Act can be invoked only

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

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

ITA 1884/AHD/2024[NA]Status: DisposedITAT Ahmedabad31 Jul 2025

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

Section 12A

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. In view above finding, we do not find any question of law much less

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

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

ITA 59/AHD/2023[2022-23]Status: DisposedITAT Ahmedabad24 Apr 2024AY 2022-23

Bench: Shri Siddhartha Nautiyal & Shri Makarand Vasant Mahadeokar

For Appellant: Ms. Kinjal V. Shah, A.RFor Respondent: Shri Sudhendu Das, CIT-DR
Section 11Section 12ASection 13(1)(b)Section 80GSection 80G(5)

charitable and religious trust eligible for claiming exemption under Section 11, it becomes relevant to test it on the anvil of Section 13. 7. In view of the above judicial precedents, looking into the facts of the instant case, we are of the considered view that the provisions of Section 13 of the Act can be invoked only

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

3. The brief facts leading to this case is this that the assessee trust came into existence in the year 1996 registered under section 12A(a) of the Income Tax Act by and under the order issued by the Commissioner of Income Tax, Karnataka-II, Bangalore, being Memo No. Trust/718/10A/Vol.A-III, V- ITA Nos.265, 805, 806 & 2344/Ahd/2018 DCIT vs. VyaktiVikas Kendra

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

3. The brief facts leading to this case is this that the assessee trust came into existence in the year 1996 registered under section 12A(a) of the Income Tax Act by and under the order issued by the Commissioner of Income Tax, Karnataka-II, Bangalore, being Memo No. Trust/718/10A/Vol.A-III, V- ITA Nos.265, 805, 806 & 2344/Ahd/2018 DCIT vs. VyaktiVikas Kendra

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

3. The brief facts leading to this case is this that the assessee trust came into existence in the year 1996 registered under section 12A(a) of the Income Tax Act by and under the order issued by the Commissioner of Income Tax, Karnataka-II, Bangalore, being Memo No. Trust/718/10A/Vol.A-III, V- ITA Nos.265, 805, 806 & 2344/Ahd/2018 DCIT vs. VyaktiVikas Kendra

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

3. The brief facts leading to this case is this that the assessee trust came into existence in the year 1996 registered under section 12A(a) of the Income Tax Act by and under the order issued by the Commissioner of Income Tax, Karnataka-II, Bangalore, being Memo No. Trust/718/10A/Vol.A-III, V- ITA Nos.265, 805, 806 & 2344/Ahd/2018 DCIT vs. VyaktiVikas Kendra