THE DCIT (EXEMPTIONS), CIRCLE-2,, AHMEDABAD vs. M/S. UNITED WAY OF BARODA,, VADODARA

In the result, ITA No. 3565/Ahd/16 is dismissed

Charitable purpose1 definition u/s 2(15) of the Act. I agree with the assessee that the newly inserted proviso to section 2(15) of the Act only comes in to play when the trust

THE DCIT (EXEMPTIONS), CIRCLE-2,, AHMEDABAD vs. M/S. UNITED WAY OF BARODA,, VADODARA

In the result, ITA No. 3565/Ahd/16 is dismissed

Charitable purpose1 definition u/s 2(15) of the Act. I agree with the assessee that the newly inserted proviso to section 2(15) of the Act only comes in to play when the trust

THE DCIT (EXEMPTIONS), CIRCLE-2,, AHMEDABAD vs. M/S. UNITED WAY OF BARODA,, VADODARA

In the result, ITA No. 3565/Ahd/16 is dismissed

Charitable purpose1 definition u/s 2(15) of the Act. I agree with the assessee that the newly inserted proviso to section 2(15) of the Act only comes in to play when the trust

DCIT (EXEMPTIONS), CIRCLE-2,, AHMEDABAD vs. M/S.UNITED WAYOF BARODA, VADODARA

In the result, ITA No. 3565/Ahd/16 is dismissed

Charitable purpose1 definition u/s 2(15) of the Act. I agree with the assessee that the newly inserted proviso to section 2(15) of the Act only comes in to play when the trust

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 objects defined under section 2(15) and hence the activity is not hit by the proviso to section 2(15) of the Act. It is the specific submission of the Learned AR that there is an aliment of fees or charges levied by the assessee Trust

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 objects defined under section 2(15) and hence the activity is not hit by the proviso to section 2(15) of the Act. It is the specific submission of the Learned AR that there is an aliment of fees or charges levied by the assessee Trust

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 objects defined under section 2(15) and hence the activity is not hit by the proviso to section 2(15) of the Act. It is the specific submission of the Learned AR that there is an aliment of fees or charges levied by the assessee Trust

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 objects defined under section 2(15) and hence the activity is not hit by the proviso to section 2(15) of the Act. It is the specific submission of the Learned AR that there is an aliment of fees or charges levied by the assessee Trust

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

charitable purposes', within the meaning of the two sub-sections, unless the transferor knows or ought o know that the money will be misapplied by the transferee. In such circumstances, and subject to last mentioned exception, the transferor corporations is in my judgment entitled to claim exemption under the two sub-sections, without having to show how the money

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)

15) on such trusts[covered under section 11(1)(a) also would vary as compared to trusts covered under section 11(1)(a) [wholly charitable

THE DCIT, (EXEMPTION),CIRCLE-2,, AHMEDABAD vs. NANDESARI INDUSTRIES ASSOCIATION,, NANDESARI

In the result, appeals of the Revenue are dismissed

Bench: Shri Mahavir Prasad & Shri Waseem Ahmed)

charitable purpose as defined in section 2(15) of the Act, and therefore, the assessee is not entitled for benefit under section 11 of the Act. The ld.CIT(A) has considered both the issues in detail and observed that the activities of the assessee trust

THE DY. COMMR. OF INCOME TAX, (EXEMPTION) CIRCLE-2,, AHMEDABAD vs. JAMNAGAR AREA DEVELOPMENT AUTHORITY, JAMNAGAR

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

Bench: Shri Pradip Kumar Kedia & Smt. Madhumita Roy

15) of the Act, the said Trust assessee was denied the exemption under Section 11 of the Act While holding that the activities of the assessee trust still can be said to be for charitable

BARODA CRICKET ASSOCIATION,,VADODARA vs. THE DY. CIT, (EXEMPTION), CIRCLE-2,, AHMEDABAD

In the result, the appeal is allowed in the terms indicated above

15). The Tribunal, therefore, rightly directed the Assessing Officer to delete disallowance of exemption. 33. On a similar and detailed note, our jurisdictional High Court, in the case of Sabarmati Gaushala Trust (supra), has observed as follows: 5. Term "Charitable Trust" is defined in Section

BARODA CRICKET ASSOCIATION,,VADODARA vs. THE DY. CIT, (EXEMPTION), CIRCLE-2,, AHMEDABAD

In the result, appeal is allowed

15). The Tribunal, therefore, rightly directed the Assessing Officer to delete disallowance of exemption. 33. On a similar and detailed note, our jurisdictional High Court, in the case of Sabarmati Gaushala Trust (supra), has observed as follows: 5. Term "Charitable Trust" is defined in Section

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.

Trust in appeal no. 356 of 2012 wherein it was held as under: “20. The Revenue's reliance on the amended section 2(15) is also of no avail. Section 2(15) of the Act defines charitable

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.

Trust in appeal no. 356 of 2012 wherein it was held as under: “20. The Revenue's reliance on the amended section 2(15) is also of no avail. Section 2(15) of the Act defines charitable

BARODA CRICKET ASSOCIATION,,VADODARA vs. THE DY. CIT, (EXEMPTION), CIRCLE-2,, AHMEDABAD

In the result, appeal filed by the Assessee is allowed

Bench: Shri Mahavir Prasad & Shri Waseem Ahmed)

sections 2(15), 11.12,12A and 13, of the Income- tax Act, 1961 - Charitable or religious trust -Registration procedure /Cancellation

JT.CIT(EXEMPTION)CIRCL-2 AHMEDABAD, AHMEDABAD vs. VADODARA URBAN DEVELOPMENT AUTHORITY, VADODARA

In the result, the appeal of the Department is dismissed

Bench: Shri Waseem Ahmed (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

section 2(15), i.e., relief of the poor, education or medical relief. Consequently, where the purpose of a trust or institution is relief of the poor, education or medical relief, it will constitute 'charitable