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

charitable trust in existence since\n2001 and registered under Section 12AA of the Act. The assessee\nhad received 80,00,000 numbers of equity shares of e-Infochips\nLimited as corpus donation from its trustee Shri Pratul Krishnakant\nShroff on 12.12.2017. Thereafter, all the shares of e-Infochips\nLimited, including those held by the assessee, were acquired by\nArrow Electronics

THE ACIT, CIRCLE-6(1),, AHMEDABAD vs. ARMEE INFOTECH,, AHMEDABAD

In the result, ITA No.1778/Ahd/2016 (by Revenue) is dismissed, and ITA No

Bench: Shri Rajpal Yadav, Vice- & Shri Waseem Ahmedआयकर अपील सं./ Ita No.1778/Ahd/2016 "नधा"रण वष"/Asstt. Year: 2012-13 Acit,Cir.6(1), Vs. Armee Infotech Ahmedabad. 1002, Akik Building Opp: Rajpath Club, Sg Highway, Ahmedabad 380 0054. Pan : Aaifa 4964 D

133(6) were issued to some of the parties for verification of battery replacement claim made by assesses. The parties have responded positively & confirmed having raised complaints for failure of battery & due replacement by assessee firm. 6.4 On verification, submissions made by assessee including the contractual agreement furnished for supply of UPS system to M/s. NIIT & Staples, it is evident

M/S. ARMEE INFOTECH,,AHMEDABAD vs. THE DY. COMMISSIONER OF INCOME TAX, CIRCLE-3(3),, AHMEDABAD

In the result, ITA No.1778/Ahd/2016 (by Revenue) is dismissed, and ITA No

Bench: Shri Rajpal Yadav, Vice- & Shri Waseem Ahmedआयकर अपील सं./ Ita No.1778/Ahd/2016 "नधा"रण वष"/Asstt. Year: 2012-13 Acit,Cir.6(1), Vs. Armee Infotech Ahmedabad. 1002, Akik Building Opp: Rajpath Club, Sg Highway, Ahmedabad 380 0054. Pan : Aaifa 4964 D

133(6) were issued to some of the parties for verification of battery replacement claim made by assesses. The parties have responded positively & confirmed having raised complaints for failure of battery & due replacement by assessee firm. 6.4 On verification, submissions made by assessee including the contractual agreement furnished for supply of UPS system to M/s. NIIT & Staples, it is evident

THE DCIT (EXEMPTION), CIRCLE-2, AHMEDABAD vs. GUJARAT CRICKET ASSOCIATION, AHMEDABAD

In the result, the appeal of the Department is dismissed

Section 11 of the Act, when the income of the assessee trust is used to meet the expenses incurred for the objects of the trust, it is application of income. The said application of the income for charitable purposes takes place in the year in I.T.A No. 539/Ahd/2020 A.Y. 2018-19 Page No. 3 DCIT(Exemptions) Vs. Gujarat Cricket Association

DCIT, CIRCLE-2(1)(1) AHMEDABAD, AHMEDABAD vs. ERIS LIFESCIENCE LIMITED SHIVARTH AMBIT, AHMEDABAD

In the result, for assessment year 2022-23, the appeal of the Department is partly allowed for statistical purposes

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

133/- to the income the assessee. The AO then examined allocation of employee benefit expenses to the Guwahati Unit, which was claiming deduction under section 80-IE of the Act. The AO observed that while the assessee allocated depreciation and other common expenses in the ratio of Guwahati sales to total sales, assessee adopted a different method division only

ERIS LIFESCIENCES LIMITED,AHMEDABAD vs. NFAC, DELHI (PRESENT JURISDICTION - THE DY. CIT, CIRCLE-2(1)(1)), AHMEDABAD

In the result, for assessment year 2022-23, the appeal of the Department is partly allowed for statistical purposes

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

133/- to the income the assessee. The AO then examined allocation of employee benefit expenses to the Guwahati Unit, which was claiming deduction under section 80-IE of the Act. The AO observed that while the assessee allocated depreciation and other common expenses in the ratio of Guwahati sales to total sales, assessee adopted a different method division only

DCIT CIRCLE-2(1)(1), AHMEDABAD, VEJALPUR vs. ERIS LIFESCIENCES LIMITED SHIVARTH AMBIT, BODAKDEV AHMEDABAD

In the result, for assessment year 2022-23, the appeal of the Department is partly allowed for statistical purposes

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

133/- to the income the assessee. The AO then examined allocation of employee benefit expenses to the Guwahati Unit, which was claiming deduction under section 80-IE of the Act. The AO observed that while the assessee allocated depreciation and other common expenses in the ratio of Guwahati sales to total sales, assessee adopted a different method division only

DCIE CIRCLE-2(1)(1), AHEMDABAD, VEJALPUR vs. ERIS LIFESCIENCES LIMITED SHIVARTH AMBIT, BODAKDEV AHMEDABAD

In the result, for assessment year 2022-23, the appeal of the Department is partly allowed for statistical purposes

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

133/- to the income the assessee. The AO then examined allocation of employee benefit expenses to the Guwahati Unit, which was claiming deduction under section 80-IE of the Act. The AO observed that while the assessee allocated depreciation and other common expenses in the ratio of Guwahati sales to total sales, assessee adopted a different method division only

ERIS LIFESCIENCES LIMITED,AHMEDABAD vs. NFAC, DEHI (PRESENT JURISDICTION- THE DY.CIT, CIRCLE-2(1)(1)), AHMEDABAD

In the result, for assessment year 2022-23, the appeal of the Department is partly allowed for statistical purposes

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

133/- to the income the assessee. The AO then examined allocation of employee benefit expenses to the Guwahati Unit, which was claiming deduction under section 80-IE of the Act. The AO observed that while the assessee allocated depreciation and other common expenses in the ratio of Guwahati sales to total sales, assessee adopted a different method division only

ERIS LIFESCIENCES LIMITED,AHMEDABAD vs. NFAC, DELHI (PRESENT JURISDICTION- THE DY. CIT, CIRCLE-2(1)(1)), AHMEDABAD

In the result, for assessment year 2022-23, the appeal of the Department is partly allowed for statistical purposes

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

133/- to the income the assessee. The AO then examined allocation of employee benefit expenses to the Guwahati Unit, which was claiming deduction under section 80-IE of the Act. The AO observed that while the assessee allocated depreciation and other common expenses in the ratio of Guwahati sales to total sales, assessee adopted a different method division only

THE JANSEVA TRUST,GODHRA vs. THE INCOME TAX OFFICER, WARD 4(1)(2), VADODARA (NOW INCOME TAX OFFICER, WARD 1, GODHRA), GODHRA

In the result, the appeal of the assessee is allowed for statistical purposes, subject to the above directions

Bench: Shri T.R. Senthil Kumar & Shri Makarand V. Mahadeokarआयकर अपील सं /Ita No.851/Ahd/2023 िनधा"रण वष" /Assessment Year : 2017-18 The Janseva Trust The Ito बनाम/ Opp. Gyandeep School Ward-4(1)(1)(2), Vadodara V/S. Nr.Jivanlal Hospital (Now Ito, Ward-1, Godhra – 389 001 (Gujarat) Godhra – 389 001) "थायी लेखा सं./Pan: Aaatt 2888 D (अपीलाथ$/ Appellant) (%& यथ$/ Respondent) Assessee By : Ms. Nikhita Bhamblani & Amrin Pathan, Ars Revenue By : Shri Rignesh Das, Sr.Dr सुनवाई की तारीख/Date Of Hearing : 27/01/2025 घोषणा की तारीख /Date Of Pronouncement: 29/01/2025 आदेश/O R D E R Per Makarand V. Mahadeokar, Am: The Present Appeal Has Been Filed By The Assessee Against The Order Passed By The Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre, Delhi [Hereinafter Referred To As “Cit(A)”], Dated 29.08.2023, For The Assessment Year (A.Y.) 2017-18. The Said Appeal Arises From The Assessment Order Passed By The Income Tax Officer (Ito), Ward 4(1)(2), Vadodara [Hereinafter Referred To As “Ao”], Under Section 144 Of The Income Tax Act, 1961 [Hereinafter Referred To As “The Act)”], On 24.12.2019. The Janseva Trust Vs. Ito Asst. Year : 2017-18

charitable trust registered with the Charity Commissioner, Panchmahal, Gujarat (Registration No. Panchmahal E-2243, dated 31.01.1993). It is engaged in providing financial relief to poor and needy individuals by offering small, interest-free loans as part of its micro- finance activities. Despite being operational during the financial year relevant to the assessment year under consideration, the assessee did not file

LATE SMT. SAVITABEN PATEL EDUCATION CHARITABLE TRUST,ANAND vs. THE ITO, WARD-1, ANAND

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

Bench: Ms. Suchitra Kamble & Shri Narendra Prasad Sinha

Charitable Trust vs. ITO] - 2 – explanation of the assessee, the delay in filing the present appeal is condoned. 3. The brief facts of the case are that the assessee did not file its return of income for the A.Y. 2017-18. The case of the assessee was identified in Actionable Information Monitoring System (AIMS) for cash deposit of Rs.16

THE ASSTT. COMMISSIONER OF INCOME TAX (EXEMPTIONS), CIRCLE-1,, AHMEDABAD vs. GROW MORE FOUNDATION,, SABARKANTHA

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

Section 11(5) of the Act. The A.O. further noticed that the I.T.A No. 686/Ahd/2019 A.Y. 2014-15 Page No 3 ACIT (Exemption) vs. Grow More Foundation assessee trust has claimed to have incurred expenses of Rs. 1,88,500/- towards other charitable objects. The assesse explanation that it had made donation to various other Government and Non-Government charitable

DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 2 1 1 AHMEDABAD, AHMEDABAD vs. HDB FINANCIAL SERVICES LIMITED, AHMEDABAD

In the result, the appeal of the Revenue is dismissed

Bench: Shri Sanjay Garg & Shri Narendra Prasad Sinhaassessment Year: 2020-21

133 taxmann.com 443 (Guj.) that no disallowance under Section 14A of the Act can be made if the assessee did not earn any exempt income during the year. The provision of Section 14A of the Act was amended and an Explanation was inserted w.e.f. 01.04.2022, as per which the disallowance under Section 14A of the Act can be made, even

SURAT URBAN DEVELOPMENT AUTHORITY,SUDA BHAWAN, NANPURA vs. CIT(EXEMPTION), AHMEDABAD, AAYKAR BHAWAN (VEJALPUR)

In the result, the appeal of the assessee is dismissed

Bench: Smt.Annapurna Gupta & Shri T.R. Senthil Kumarassessment Year : 2018-19 Surat Urban Development The Cit(Exemption) Authority (Suda) Vs Vejalpur, Ahmedabad. Suda Bhawan Nanpura, Surat. Pan : Aaals 0197 G (Applicant) (Responent) Assessee By : Shri Rasesh Shah, Ar : Shri Prathvi Raj Meena, Cit Revenue By सुनवाई की तारीख/Date Of Hearing : 08/01/2025 घोषणा की तारीख /Date Of Pronouncement: 02/04/2025 आदेश/O R D E R

charitable purposes. 2.3 In light of the above, the assessment order dated 19.04.2021 passed by the Assessing officer u/s 143(3) r.w.s 144B of the Income tax Act, by accepting the return of income of Rs.Nil prima facie appeared to be erroneous and prejudicial to the interest of the revenue within the meaning of Section 263 of the Income

DCIT, CIRCLE-1(1)(1), AHMEDABAD, AHMEDABAD vs. ADANI LOGISTICS LTD, AHMEDABAD

In the result, the appeal of the Revenue is dismissed

Bench: Shri Tr Senthil Kumar & Shri Narendra Prasad Sinhaassessment Years: 2020-21

133 taxmann.com 443 (Guj.) that no disallowance under Section 14A of the Act can be made if the assessee did not earn any exempt income during the year. The provision of Section 14A of the Act was amended and an Explanation was inserted w.e.f. 01.04.2022, as per which the disallowance under Section 14A of the Act can be made, even

I M C OF I T I,ARVALLI vs. THE CIT (EXEMPTION), AHMEDABAD

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

Bench: Income Tax Appellate Tribunal, Ahmedabad Division Bench, Ahmedabad

Section 80G stood cancelled by ld. CIT(E). 2. The grounds of appeal raised by the assessee in Memo of Appeal filed with the Income Tax Appellate Tribunal, Ahmedabad Bench, Ahmedabad in ITA no. 596/Ahd/2024 for assessment year:NA, reads as under:- “1. It is the duty of office to consider all the facts while passing the order

I M C OF I T I,ARVALLI vs. THE CIT(EXEMPTION), AHMEDABAD

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

Bench: Income Tax Appellate Tribunal, Ahmedabad Division Bench, Ahmedabad

Section 80G stood cancelled by ld. CIT(E). 2. The grounds of appeal raised by the assessee in Memo of Appeal filed with the Income Tax Appellate Tribunal, Ahmedabad Bench, Ahmedabad in ITA no. 596/Ahd/2024 for assessment year:NA, reads as under:- “1. It is the duty of office to consider all the facts while passing the order