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 purpose in section 2(15) as thereby negated by the Hon’ble Tribunal, Delhi Bench. 8.4. Similarly, the Hon’ble Delhi High Court in the matter of Commissioner of Income Tax (Exemptions)-vs-Patanjali Yogpeeth (NYAS) reported in [2017] 87 taxmann.com 54 (Delhi) dealt with this issue as to whether propagation of yoga by way of conducting yoga classes

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 purpose in section 2(15) as thereby negated by the Hon’ble Tribunal, Delhi Bench. 8.4. Similarly, the Hon’ble Delhi High Court in the matter of Commissioner of Income Tax (Exemptions)-vs-Patanjali Yogpeeth (NYAS) reported in [2017] 87 taxmann.com 54 (Delhi) dealt with this issue as to whether propagation of yoga by way of conducting yoga classes

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 purpose in section 2(15) as thereby negated by the Hon’ble Tribunal, Delhi Bench. 8.4. Similarly, the Hon’ble Delhi High Court in the matter of Commissioner of Income Tax (Exemptions)-vs-Patanjali Yogpeeth (NYAS) reported in [2017] 87 taxmann.com 54 (Delhi) dealt with this issue as to whether propagation of yoga by way of conducting yoga classes

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

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

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

section 11 on ground that audit report was not e-filed along with return. 7.4 In the case of Sarvodaya Charitable Trust v. ITO (Exemptions) [2021] 125 taxmann.com 75/278 Taxman 148

SHRI MAHESH P. GANDHI,AHMEDABAD vs. THE ACIT., CIRCLE-10,, AHMEDABAD

In the result, the appeal filed by the assessee is partly allowed

Bench: Shri Waseem Ahmed & Shri Siddhartha Nautiyalआयकर अपील सं./Ita Nos.1022 To 1025/Ahd/2018 िनधा"रण वष"/Asstt. Year: (1992-1993 To 1995-1996) Shri Mahesh P. Gandhi, A.C.I.T., D-404, 5Th Floor, Vs. Circle-10, Dharnidhar Tower, Ahmedabad. Paldi, Ahmedabad.

Charitable Trust v. Dy. CIT reported in 280 ITR 357 has held that: “3. The Supreme Court in Vedabai v. Shantaram Baburao Patil [2002] 253 ITR 798held as under: "In exercising discretion under section 5 of the Limitation Act the Courts should adopt a pragmatic approach. A distinction must be made between a case where the delay is inordinate

P.M. BHIMANI ORGOCHEM PVT. LTD.,AHMEDABAD vs. THE DY. CIT, CIRCLE-3(1)(1),, AHMEDABAD

In the result, all the three appeals filed by the assessee are allowed

Bench: Shri Waseem Ahmed & Ms. Suchitra Kamble

Charitable Trust as well as the ultimate conclusion reached by Ld.CIT(A)to uphold the claim of deduction u/s. 35AC of Rs.15 lakhs are not admitted by the appellant in so far as the same contrary to the evidence on record and prejudicial to the appellant. It is, therefore, prayed that the claim of deduction u/s. 35AC of Rs.15 lakhs

P.M. BHIMANI ORGOCHEM PVT. LTD.,AHMEDABAD vs. THE DY. CIT, CIRCLE-3(1)(1),, AHMEDABAD

In the result, all the three appeals filed by the assessee are allowed

Bench: Shri Waseem Ahmed & Ms. Suchitra Kamble

Charitable Trust as well as the ultimate conclusion reached by Ld.CIT(A)to uphold the claim of deduction u/s. 35AC of Rs.15 lakhs are not admitted by the appellant in so far as the same contrary to the evidence on record and prejudicial to the appellant. It is, therefore, prayed that the claim of deduction u/s. 35AC of Rs.15 lakhs

P.M. BHIMANI ORGOCHEM PVT. LTD.,AHMEDABAD vs. THE DY. CIT, CIRCLE-3(1)(1),, AHMEDABAD

In the result, all the three appeals filed by the assessee are allowed

Bench: Shri Waseem Ahmed & Ms. Suchitra Kamble

Charitable Trust as well as the ultimate conclusion reached by Ld.CIT(A)to uphold the claim of deduction u/s. 35AC of Rs.15 lakhs are not admitted by the appellant in so far as the same contrary to the evidence on record and prejudicial to the appellant. It is, therefore, prayed that the claim of deduction u/s. 35AC of Rs.15 lakhs

GUJARAT TECHNOLOGICAL UNIVERSITY,,AHMEDABAD, GUJARAT vs. COMMISSIONER OF INCOME TAX, EXEMPTION, AHMEDABAD, GUJARAT

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

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

148 (Gujarat)[09-12-2020], the Gujarat High Court held that where assessee, a public charitable trust registered under section

THE DY. DIT (EXEMPTION), CIRCLE-1,, AHMEDABAD vs. FRIENDS OF WWB INDIA,, AHMEDABAD

In the result, the appeal of the revenue and cross objection of the assesseee both are dismissed

sections 11 & 12 of the Act. There may be a case when a trust does not want to avail exemptions given under the Income Tax Act and agrees to pay taxes on its income. Therefore, non-registration of IFIG would not disentitle the appellant of its corpus donation. 9. The next allegation is that IFIG is not doing any charitable

SHRI RUSHABHDEV SWETAMBAR MURTIPUJAK JAIN SANGH,AHMEDABAD vs. THE ITO, WARD-2 (EXEMPTION), AHMEDABAD

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

Bench: Shri T.R. Senthil Kumar&Shri Makarand V. Mahadeokar

charitable trust under section 12AA of the Act. The Assessing Officer received information through NMS/Insight database indicating that cash deposits aggregating to Rs. 21,56,720/- and bank interest income of Rs. 1,37,082/- were recorded in certain bank accounts during the financial year relevant to the assessment year under consideration, corresponding to PAN AAATR2081G. According

SHREE BHAKT SAMAJ VIKAS EDUCATION TRUST,BODELI vs. ASST. COMMISSIONER OF INCOME TAX EXEMPTION, VADODARA

In the result, the appeal of the assessee is allowed

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

Section 11 of the Act. In the case of Sarvodaya Shree Bhakt Samaj Vikas Education Trust vs. ACIT(E) Asst.Year –2021-22 - 5– Charitable Trust v. ITO(E) [2021] 125 taxmann.com 75/278 Taxman 148

ACIT, EXEMPTIONS, CIRCLE-1, AHMEDABAD, AHMEDABAD vs. VYAKTI VIKAS KENDRA INDIA, AHMEDABAD

In the result, the appeal of the Revenue is dismissed

Bench: Ms. Suchitra Kamble & Shri Narendra Prasad Sinhaassessment Year: 2016-17

charitable purpose in section 2(15) as thereby negated by the Hon 'ble Tribunal, Delhi Bench. 8.4. Similarly, the Hon'ble Delhi High Court in the matter of Commissioner of Income Tax (Exemptions)-vs-Patanjali Yogpeeth (NYAS) reported in [2017] 87 taxmann.com 54 (Delhi) dealt with this issue as to whether propagation of yoga by way of conducting yoga classes

BARODA CRICKET ASSOCIATION,,BARODA vs. THE JT. CIT, RANGE-5,, BARODA

In the result, ITA No. 2841/Ahd/17, i

section 11. He submits that the proviso to Section 2(15) will not come into play ITA Nos: 1257/Ahd/13, 3303/Ahd/16, 3304/Ahd/16, 408/Ahd/17 (Assessment years: 2009-10, 2010-11, 2011-12 and 2012-13) ITA Nos: 336 and 337/Ahd/2015 and 2957/Ahd/2014, (Assessment years: 2009-10, 2011-12, 2010-11) ITA Nos: 2839, 2840 and 2841/ Ahd/ 2017 (Assessment years