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

151 Taxman 270 Hon'ble Gujarat High Court has held that contribution received by the assessee trust towards construction of wadi for caste people would form part of corpus of trust and therefore would not be treated as income of assessee trust. It further held that on the plain reading of sec.12, any voluntary contribution made with a specific direction

M/S. GUJARAT CRICKET ASSOCIATION,,AHMEDABAD vs. THE JT.. DIRECTOR OF INCOME TAX (EXEMPTION),, AHMEDABAD

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

trust or institution is entitled to registration. The Act has not given any discretion to the AO in application of section 13(8). The registration granted to GCA u/s 12A or whether the income of GCA is applied for the charitable purpose or not, would be immaterial once the AO is convinced that firstly, GCA is engaged in advancement

SAURASHTRA CRICKET ASSOCIATION,,RAJKOT vs. THE DY. CIT (EXEMPTION), CIRCLE-2,, AHMEDABAD

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

trust or institution is entitled to registration. The Act has not given any discretion to the AO in application of section 13(8). The registration granted to GCA u/s 12A or whether the income of GCA is applied for the charitable purpose or not, would be immaterial once the AO is convinced that firstly, GCA is engaged in advancement

SAURASHTRA CRICKET ASSOCIATION,,RAJKOT vs. THE DY. CIT (EXEMPTION), CIRCLE-2,, AHMEDABAD

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

trust or institution is entitled to registration. The Act has not given any discretion to the AO in application of section 13(8). The registration granted to GCA u/s 12A or whether the income of GCA is applied for the charitable purpose or not, would be immaterial once the AO is convinced that firstly, GCA is engaged in advancement

GUJARAT CRICKET ASSOCIATION,AHMEDABAD vs. THE JT..DIRECTOR OF INCOME TAX(EXEMPTION),, AHMEDABAD

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

trust or institution is entitled to registration. The Act has not given any discretion to the AO in application of section 13(8). The registration granted to GCA u/s 12A or whether the income of GCA is applied for the charitable purpose or not, would be immaterial once the AO is convinced that firstly, GCA is engaged in advancement

BARODA CRICKET ASSOCIATION,,BARODA vs. THE DY.CIT, CIRCLE-5., BARODA

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

trust or institution is entitled to registration. The Act has not given any discretion to the AO in application of section 13(8). The registration granted to GCA u/s 12A or whether the income of GCA is applied for the charitable purpose or not, would be immaterial once the AO is convinced that firstly, GCA is engaged in advancement

SAURASHTRA CRICKET ASSOCIATION,,RAJKOT vs. THE DY. CIT (EXEMPTION), CIRCLE-2,, AHMEDABAD

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

trust or institution is entitled to registration. The Act has not given any discretion to the AO in application of section 13(8). The registration granted to GCA u/s 12A or whether the income of GCA is applied for the charitable purpose or not, would be immaterial once the AO is convinced that firstly, GCA is engaged in advancement

M/S. GUJARAT CRICKET ASSOCIATION,,AHMEDABAD vs. THE DEPUTY COMMISSIONER OF INCOME TAX EXEPTIONS, CIRCLE-1,, AHMEDABAD

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

trust or institution is entitled to registration. The Act has not given any discretion to the AO in application of section 13(8). The registration granted to GCA u/s 12A or whether the income of GCA is applied for the charitable purpose or not, would be immaterial once the AO is convinced that firstly, GCA is engaged in advancement

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

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

trust or institution is entitled to registration. The Act has not given any discretion to the AO in application of section 13(8). The registration granted to GCA u/s 12A or whether the income of GCA is applied for the charitable purpose or not, would be immaterial once the AO is convinced that firstly, GCA is engaged in advancement

BARODA CRICKET ASSOCIATION,,BARODA vs. THE DY.CIT, CIRCLE-5., BARODA

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

trust or institution is entitled to registration. The Act has not given any discretion to the AO in application of section 13(8). The registration granted to GCA u/s 12A or whether the income of GCA is applied for the charitable purpose or not, would be immaterial once the AO is convinced that firstly, GCA is engaged in advancement

M/S. GUJARAT CRICKET ASSOCIATION,,AHMEDABAD vs. THE JT.. DIRECTOR OF INCOME TAX (EXEMPTION),, AHMEDABAD

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

trust or institution is entitled to registration. The Act has not given any discretion to the AO in application of section 13(8). The registration granted to GCA u/s 12A or whether the income of GCA is applied for the charitable purpose or not, would be immaterial once the AO is convinced that firstly, GCA is engaged in advancement

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)

charitable income. The dispute before us also involves the treatment of Rs 7,21,22,353 received on account of corpus donation described as TV subsidy. 134. In view of our findings on the core issue in these appeals before us, as set out earlier in this order at pages 2 to 55 and in view of our decision above

OPHTHALMIC MISSION TRUST,DAHOD vs. THE CIT(EXEMPTION), AHMEDABAD

In the result, ITA No.2059/Ahd/2024 is partly allowed for statistical purpose and ITA No

Bench: Dr. Brr Kumar & Ms. Suchitra Kamble

151. Vs. Gujarat. [PAN – AAATO 0866 E] (Appellant) (Respondent) Assessee by Shri Jignesh Parikh, AR Revenue by Shri V. Nandakumar, CIT-DR Date of Hearing 12.03.2025 Date of Pronouncement 30.04.2025 O R D E R PER SUCHITRA KAMBLE, JUDICIAL MEMBER: These two appeals are filed by the Assessee against two separate orders dated 22.10.2024 & 27.05.2021, passed by the CIT(Exemption

OPHTHALMIC MISSION TRUST,DAHOD vs. THE CIT(EXEMPTION), AHMEDABAD

In the result, ITA No.2059/Ahd/2024 is partly allowed for statistical purpose and ITA No

Bench: Dr. Brr Kumar & Ms. Suchitra Kamble

151. Vs. Gujarat. [PAN – AAATO 0866 E] (Appellant) (Respondent) Assessee by Shri Jignesh Parikh, AR Revenue by Shri V. Nandakumar, CIT-DR Date of Hearing 12.03.2025 Date of Pronouncement 30.04.2025 O R D E R PER SUCHITRA KAMBLE, JUDICIAL MEMBER: These two appeals are filed by the Assessee against two separate orders dated 22.10.2024 & 27.05.2021, passed by the CIT(Exemption

SOCIETY FOR DENTAL HEALTH EDUCATION & RESEARCH,AHMEDABAD vs. THE ITO, WARD-2, AHMEDABAD

Appeal of the Assessee is allowed

section 11 of the Act its entire income was exempt, even after denying exemption of 15% of the grants received from the Government as contended by the Ld. CIT(E) ,since its application in capital assets was sufficient to cover the gap. Computation to this effect was also filed by the Ld. Counsel for the assessee. But we find that

ANANYA FINANCE FOR INCLUSIVE GROWTH PVT.LTD.,,AHMEDABAD vs. DY.COMMISSIONER OF INCOME TAX,CIRCLE-1(1)(2),, AHMEDABAD

In the result, the appeal of the assessee is partly allowed

Bench: Smt.Annapurna Gupta & Shri Mahavir Prasadassessment Year : 2011-12 Ananya Finance For Inclusive The Dcit, Cir.1(1)(1) Growth P Ltd. Ambawadi 401, Shaan, Op: M.J. Library Ahmedabad 380015. Ashram Road Ahmedabad 380 009. Pan : Aahca 8023 D

charitable Trust u/s 12A of the Act, claiming exemption under section 11 and 12 of the Income Tax Act, 1961. The Micro Finance Division (MFD) of FWWB was started three decades back. Indian Foundation For Inclusive Growth (IFIG) is a trust registered under the Documents and Registration Act,1908 ,and was formed on 13-03-2009, out of corpus funds

THE MAHILA GRAMODHYOG AND SISHUVIKAS TRUST,DAHOD vs. THE CIT(EXEMPTION), AHMEDABAD

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

Bench: Dr. Brr Kumar & Ms. Suchitra Kamblethe Mahila Gramodhyog & The Commissioner Of Income Sishuvikas Trust, Tax (Exemption), Room No. 609, 6Th Floor, Gandhi Chok, Opp. Dahod Urban Co Op. Bank Near Sachin Tower, Ltd., 100 Foot Road, Vs. Dahod –380 151. Anandnagar- Prahladnagar Gujarat. Road, [Pan – Aabtt 0587 C] Ahmedabad – 380 015. Gujarat. (Appellant) (Respondent) Assessee By Shri Jignesh Parikh, Ar Revenue By Shri R.N. Dsouza, Cit-Dr Date Of Hearing 04.03.2025 Date Of Pronouncement 12.03.2025

151. Anandnagar- Prahladnagar Gujarat. Road, [PAN – AABTT 0587 C] Ahmedabad – 380 015. Gujarat. (Appellant) (Respondent) Assessee by Shri Jignesh Parikh, AR Revenue by Shri R.N. Dsouza, CIT-DR Date of Hearing 04.03.2025 Date of Pronouncement 12.03.2025 O R D E R PER SUCHITRA KAMBLE, JUDICIAL MEMBER: This appeal is filed by the Appellant/Assessee against order dated 17.10.2024 passed

ITO(EXEMPTIONS), VADODARA vs. MUSLIM ISLAHI JAMAT, VEJALPUR ROAD, GODHRA

In the result, the appeal of the Revenue is dismissed

Bench: Dr. Brr Kumar & Ms. Suchitra Kambleassessment Year 2016-17

Section 151(1) has an extended time till 30 June 2021 to grant approval where the instant case pertains to A.Y. 2016-17, the initial notice u/s 148 of the Act was issued on 30.06.2021 which was within extended period of 03 years from the A.Y. 2016-17. I.T.A No. 1854/Ahd/2025 Muslim Islahi Jamat, A.Y. 2016-17 2. Whether

ARUNA KISHORE FOUNDATION,VADODARA vs. CIT(EXEMPTION), AHMEDABAD

Bench: Ms.Suchitra R. Kamble & Shri Makarand V.Mahadeokar

151 days in ITA No. 324/Ahd/2025 is condoned. Facts of the Case 5. The assessee is a company registered under section 8 of the Companies Act, 2013 and is known as Aruna Kishor Foundation. It is engaged in development work primarily in the tribal and rural areas of Gujarat and Himachal Pradesh, with focus areas including awareness, education, training, health