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-vs-ITO in ITA No.6282/Mum/2015. 7.4 It was further contended that charging of fees and donations received will not affect the nature of charitable purpose within the meaning of proviso to section 2(15) as has been decided recently by the Hon’ble ITAT, Delhi Bench in the case of Patanjali Yogpeeth (Nyas)-vs-ADIT(Exemption

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-vs-ITO in ITA No.6282/Mum/2015. 7.4 It was further contended that charging of fees and donations received will not affect the nature of charitable purpose within the meaning of proviso to section 2(15) as has been decided recently by the Hon’ble ITAT, Delhi Bench in the case of Patanjali Yogpeeth (Nyas)-vs-ADIT(Exemption

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-vs-ITO in ITA No.6282/Mum/2015. 7.4 It was further contended that charging of fees and donations received will not affect the nature of charitable purpose within the meaning of proviso to section 2(15) as has been decided recently by the Hon’ble ITAT, Delhi Bench in the case of Patanjali Yogpeeth (Nyas)-vs-ADIT(Exemption

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

Trust Ltd. [1980] 1 All ER 785, wherein Slade J., spoke for the Court of Chancery, the Division Bench of the Bombay High Court quoted with approval the following observation of Slade J. in the case of Helen [1980] 1 All ER 785, rendered in the context of a parallel statutory scheme reflected by section 360(1) of the Income

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

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

charitable institution in a situation in which the provisions of Section 2(15) come into play as in this case. The Assessing Officer reiterated that sale of entry tickets and hiring out of stalls is clearly a commercial activity. The Assessing Officer thus rejected the claim of exemption under section 11. While he allowed deduction, in computation of income

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

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

charitable institution in a situation in which the provisions of Section 2(15) come into play as in this case. The Assessing Officer reiterated that sale of entry tickets and hiring out of stalls is clearly a commercial activity. The Assessing Officer thus rejected the claim of exemption under section 11. While he allowed deduction, in computation of income

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 institution in a situation in which the provisions of Section 2(15) come into play as in this case. The Assessing Officer reiterated that sale of entry tickets and hiring out of stalls is clearly a commercial activity. The Assessing Officer thus rejected the claim of exemption under section 11. While he allowed deduction, in computation of income

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 institution in a situation in which the provisions of Section 2(15) come into play as in this case. The Assessing Officer reiterated that sale of entry tickets and hiring out of stalls is clearly a commercial activity. The Assessing Officer thus rejected the claim of exemption under section 11. While he allowed deduction, in computation of income

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 institution in a situation in which the provisions of Section 2(15) come into play as in this case. The Assessing Officer reiterated that sale of entry tickets and hiring out of stalls is clearly a commercial activity. The Assessing Officer thus rejected the claim of exemption under section 11. While he allowed deduction, in computation of income

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 institution in a situation in which the provisions of Section 2(15) come into play as in this case. The Assessing Officer reiterated that sale of entry tickets and hiring out of stalls is clearly a commercial activity. The Assessing Officer thus rejected the claim of exemption under section 11. While he allowed deduction, in computation of income

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:

Section 11(1) of the Act, therefore, exempts one class/species of income, which is income derived from properties under Trust. 15. Clause (d) refers to incomes in the form of voluntary contributions made with the specific directions that they shall form corpus of the Trust or Institution. Clause (d) deals with a different class/species of income of charitable

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

charitable purpose. 12. All these were the objects of the general public utility and would squarely fall under section 2 (15) of the Act. Profit making was neither the aim nor object of the Trust. It was not the principal activity. Merely because while carrying out the activities for the purpose of achieving the objects of the Trust, certain incidental

GUJARAT HOUSING BOARD (GHB),,AHMEDABAD vs. THE D.C.I.T. (EXEMPTION), CIRCLE-1,, AHMEDABAD

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

Bench: Him) Of Denying Exemption To The Appellant’S Income U/S.11 & 12 Of The Income Tax Act, 1961 As Claimed In The Appellant’S Return, On The Ground That The Appellant’S Case Attracted The First Proviso To Section 2(15) & In Turn, Sub-Section(8) Of Section 13 Of The Act.

charitable purpose' in Section 2(15). As we held earlier, trade, commerce and business in Section 2(15) must be such as to involve an element of profit. Profit, however, is not the predominant motive of such trusts. In our view considering the nature of the Act, selling of plots and premises by the trust is only incidental and ancillary

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)

Section 2(15) of the Act defines 'charitable purposes'. First proviso, thereto with effect from assessment year 2009-10 laid down that, if any trust etc. (a) is engaged in pursuing objects of general public utility ('other objects') and (b) carries on any activity in the nature of trade, business or commerce or provides any services in relation

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 ceases to be a charitable organization as per the provision of section 2(15) of the Act as amended by Finance Act 2010. However, the assessee on the question by the ld. CIT submitted as under: 1

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 ceases to be a charitable organization as per the provision of section 2(15) of the Act as amended by Finance Act 2010. However, the assessee on the question by the ld. CIT submitted as under: 1

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)

1) & (2) of the l.T Act. Charitable objects defined in the section 2(15) of the Act. 4,6.1 Section 2(15) of the Act defines 'charitable purposes'. First proviso, thereto with effect from assessment year 2009-10 laid down that, if any trust

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

1)(c) read with Section 13(3) of the Act. ITA Nos.1205 & 769/Ahd/2025 Assessment Years: 2018-19 ACIT(E) vs. Dr. KR Shroff Foundation Page 15 of 24 Submission of the Assessee 16. Shri S. N. Soparkar, Ld. Sr. Counsel submitted that the Assessing Officer had misdirected in holding that the activities of the assessee trust was not charitable