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

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 for Assessment Year 2010-11. 2. The deletion of addition of Rs. 46,49,38,848/- made by the AO on capital expenditure incurred by the appellant on the asset

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

143(3) of the Act on 06.06.2022 at a total income of Rs.6,15,26,94,300/-. In the course of assessment, the Assessing Officer had made an addition of Rs.538.40 Crores under Section 68 of the Act in respect of sale consideration of shares of e-infochips Limited. Further, the Assessing Officer had also denied exemption under Section

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

143(3) of the Act on\n06.06.2022 at a total income of Rs.6,15,26,94,300/-. In the course of\nassessment, the Assessing Officer had made an addition of Rs.538.40\nCrores under Section 68 of the Act in respect of sale consideration of\nshares of e-infochips Limited. Further, the Assessing Officer had also\ndenied exemption under Section

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

143(3) of the Act on\n06.06.2022 at a total income of Rs.6,15,26,94,300/-. In the course of\nassessment, the Assessing Officer had made an addition of Rs.538.40\nCrores under Section 68 of the Act in respect of sale consideration of\nshares of e-infochips Limited. Further, the Assessing Officer had also\ndenied exemption under Section

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

charitable trust as not eligible for deduction under section 11 as it was in contravention to investment modes and forms as defined under section 11(5) - Further, Commissioner (Appeals) traversed a step further by denying registration under section 10(23C) by invoking provisions of section 13(l)(d) on ground that assesses had violated condition of investment specified under section

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 (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

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

Bench: Shri Pramod Kumar& Ms. Madhumita Roy

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

Bench: Shri Pramod Kumar& Ms. Madhumita Roy

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

Bench: Shri Pramod Kumar& Ms. Madhumita Roy

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 ITO, (EXEMPTIONS), WARD-1,, AHMEDABAD vs. M/S. GUJARAT INSTITUTE OF CHEMICAL TECHNOLOGY,, AHMEDABAD

In the result, the appeal of the Revenue is dismissed

Bench: Shri Pradip Kumar Kedia & Shri Mahavir Prasad

143(3) of the Income Tax Act, 1961 (the Act) concerning AY 2014-15. ITA No. 2736/Ahd/17 [ITO(E) vs. Gujarat Insitute of Chemical Technology] A.Y. 2014-15 - 2 - 2. The substantive ground of appeal raised by the Revenue reads as under:- “1) The Ld. CIT(A) has erred in the law and on facts in deleting the addition

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

sections 11 and 12 of the Act as the assessee-trust is registered as charitable trust us 12A of the Act. He further stated that the Ld.CIT (A) has rightly granted benefit of PMGKY relating to disclosure of Rs. 18.90 Crores (Rs. 10.90 Crore in the hands of the Parul Arogya Seva Mandal and Rs. 8.00 Crore in the hands

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

Appeals are allowed

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

sections 11 and 12 of the Act as the assessee-trust is registered as charitable trust us 12A of the Act. He further stated that the Ld.CIT (A) has rightly granted benefit of PMGKY relating to disclosure of Rs. 18.90 Crores (Rs. 10.90 Crore in the hands of the Parul Arogya Seva Mandal and Rs. 8.00 Crore in the hands

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

sections 11 and 12 of the Act as the assessee-trust is registered as charitable trust us 12A of the Act. He further stated that the Ld.CIT (A) has rightly granted benefit of PMGKY relating to disclosure of Rs. 18.90 Crores (Rs. 10.90 Crore in the hands of the Parul Arogya Seva Mandal and Rs. 8.00 Crore in the hands

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

sections 11 and 12 of the Act as the assessee-trust is registered as charitable trust us 12A of the Act. He further stated that the Ld.CIT (A) has rightly granted benefit of PMGKY relating to disclosure of Rs. 18.90 Crores (Rs. 10.90 Crore in the hands of the Parul Arogya Seva Mandal and Rs. 8.00 Crore in the hands

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

sections 11 and 12 of the Act as the assessee-trust is registered as charitable trust us 12A of the Act. He further stated that the Ld.CIT (A) has rightly granted benefit of PMGKY relating to disclosure of Rs. 18.90 Crores (Rs. 10.90 Crore in the hands of the Parul Arogya Seva Mandal and Rs. 8.00 Crore in the hands

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.\n4. On the facts and in circumstances of the case as well as law on the subject, the\nlearned Commissioner of Income Tax (Exemption) has erred in holding that\nassessee-trust has conducted 'specified violations' as per the explanation to\nsection 12AB(4) of the Act without considering that objects of assessee trust are\nnot limited to benefit

KOSHAMBH CHARITABLE TRUST,VADODARA vs. CPC, BANGALORE PRESENT JURISDICTION THE ITO, EXEMPTION WARD, VADODARA

In the result, the above ground of appeal of the assessee is allowed

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

Charitable Trust vs. ITO(E) Asst.Year –2018-19 - 2– I.T. Act, 1961, rightly and validly claimed u/s. 11 of the I.T. Act, 1961 by the Appellant, is beyond the scope of provisions of section 143(l)(a) of the I.T. Act, 1961. 3