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

Trust is also registered under Section 35AC of the Act by and under the notification dated 23.10.2007. 4. On 22.09.2011 the assessee filed its return of income for A.Y. 2011-12 with the DDIT(E)- Circle – 17(2), Bangalore declaring total income as Nil which was processed u/s 143(1) of the Act on 25.07.2012 resulting into a refund

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

Trust is also registered under Section 35AC of the Act by and under the notification dated 23.10.2007. 4. On 22.09.2011 the assessee filed its return of income for A.Y. 2011-12 with the DDIT(E)- Circle – 17(2), Bangalore declaring total income as Nil which was processed u/s 143(1) of the Act on 25.07.2012 resulting into a refund

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

Trust is also registered under Section 35AC of the Act by and under the notification dated 23.10.2007. 4. On 22.09.2011 the assessee filed its return of income for A.Y. 2011-12 with the DDIT(E)- Circle – 17(2), Bangalore declaring total income as Nil which was processed u/s 143(1) of the Act on 25.07.2012 resulting into a refund

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

Section 12AA in existence. The finding of the AO that the presence of Garbhgruh and Rangmandap means that the trust is religious, is held to be factually incorrect. 7.4 The next finding of the AO is that, the details so provided by the appellant trust nowhere reveal that the trust had done major charitable activities. He also held that, from

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\ntrust otherwise falling under Section 11 or 12. Therefore, it\nrequires to be read in conjunction with the provisions of Sections\nI.T.A No. 1571/Ahd/2024\nShri Soudharma Brihad Tapogachchiya Tristutik Jain Sangha Samarpanam vs. CIT(E)\nPage No 14\n11 and 12 towards determination of eligibility of a Trust

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 purpose u/s 2(15) of the Act. 3) As per the judgment Hon’ble Punjab & Haryana high court in case of Mahasabha Gurukul Vidyapeeth reported in 326 ITR 25 where in it was held that Once the all requisite requirement of section 11 to avail the benefit of the exemption fulfilled by the trust, the trust entitled

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 purpose u/s 2(15) of the Act. 3) As per the judgment Hon’ble Punjab & Haryana high court in case of Mahasabha Gurukul Vidyapeeth reported in 326 ITR 25 where in it was held that Once the all requisite requirement of section 11 to avail the benefit of the exemption fulfilled by the trust, the trust entitled

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

14 is apparent that AO has not proved any live nexus between utilisation of trust income for any benefits for the purpose of persons (mainly trustees and its relatives) as defined in Section 13(3) of the Act. The provisions of Section 13(1)(d) further speak about utilisation of trust income and investments thereof in particular manners. There

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

14 is apparent that AO has not proved any live nexus between utilisation of trust income for any benefits for the purpose of persons (mainly trustees and its relatives) as defined in Section 13(3) of the Act. The provisions of Section 13(1)(d) further speak about utilisation of trust income and investments thereof in particular manners. There

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

Appeals are allowed

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

14 is apparent that AO has not proved any live nexus between utilisation of trust income for any benefits for the purpose of persons (mainly trustees and its relatives) as defined in Section 13(3) of the Act. The provisions of Section 13(1)(d) further speak about utilisation of trust income and investments thereof in particular manners. There

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

14 is apparent that AO has not proved any live nexus between utilisation of trust income for any benefits for the purpose of persons (mainly trustees and its relatives) as defined in Section 13(3) of the Act. The provisions of Section 13(1)(d) further speak about utilisation of trust income and investments thereof in particular manners. There

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

14 is apparent that AO has not proved any live nexus between utilisation of trust income for any benefits for the purpose of persons (mainly trustees and its relatives) as defined in Section 13(3) of the Act. The provisions of Section 13(1)(d) further speak about utilisation of trust income and investments thereof in particular manners. There

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:

14. Sub-clauses (a) to (c) of Section 11(1) of the Act deals with income derived from property held under Trust wholly or partly for charitable

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

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

Bench: Smt. Annapurna Gupta& Shri Siddhartha Nautiyal

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

CLEAN TEETH CLEAN MOUTH CHARITABLE TRUST,RAJKOT vs. COMMISSIONER OF INCOME TAX (EXEMPTIONS), AHMEDABAD

In the result, the appeal of the assessee is allowed

Bench: Shri Siddhartha Nautiyal & Shri Makarand Vasant Mahadeokar

Section 80G(5) of the Act. 14. In the result, the appeal of the assessee is allowed. This Order pronounced in Open Court on 30/04/2024 (MAKARAND VASANT MAHADEOKAR) (SIDDHARTHA NAUTIYAL) ACCOUNTANT MEMBER JUDICIAL MEMBER Ahmedabad; Dated 30/04/2024 TANMAY, Sr. PSITA No. 95/Ahd/2024 Clean Teeth Clean Mouth Charitable 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)

charitable purpose, the contribution from BCCI is not income under Income Tax Act. III. Set off of Brought Forward Deficit: The past losses and unabsorbed depreciation is available for set off. Your Honour is requested to give the set off the same.” 6. The AO has not accepted the submission of the assessee. The AO was of the view that

NANA AND RANDER SUNNI VOHRA MEDICAL AND CHARITABLE TRUST,SURAT vs. COMMISSIONER OF INCOMETAX (EXEMPTION ) AHMEDABAD, AHMRDABAD

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

Bench: Shri Siddhartha Nautiyal & Shri Makarand Vasant Mahadeokar

Section 80G(5)(iii) of the Act for reasons cited in the order dated 20.09.2023. Accordingly, in the interest of justice, the matter is restored to the file of Ld. CIT(E) for de-novo consideration, after giving due Nana And Rander Sunni Vohra Medical And Charitable Trust vs. CIT(E) Asst.Year –2023-24 - 13– opportunity of hearing