GIVE FOUNDATION,BANGALORE vs. THE DY.CIT, CIRCLE-1(EXEMPTION), AHMEDABAD

In the result, the primary matter involved in all the Assessment

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

charitable in nature and covered under main limbs of section 2(15) of the Act. Tax Effect: NIL, being technical ground. 6.(a) Ld. NFAC erred in law and on facts in ignoring submission that aggregate receipts of charity fees or Give India Listing Income does not exceed 20% of the total receipts and accordingly proviso to section

VINAYAKA EDUCATION TRUST,NADIAD vs. THE DDIT, CPC, BENGALURU JURIS. AO- THE ITO, EXEMPTION WARD, VADODARA

In the result, the appeal of the assessee stands allowed

trust registered under section 12A of the Act since\n05.01.2011, filed its return of income for the Assessment Year 2021-22 in\nForm ITR-7 on 31.12.2021. The assessee declared nil income after claiming\nexemption under section 11. It is on record that the assessee had incurred\nrevenue expenditure of Rs.3,67,53,006 towards its charitable objects

AMBICA EDUCATION TRUST,HIMATNAGAR vs. THE ADIT, CPC PRESENT JURIS. THE ITO, EXEMPTION, PALANPUR

In the result, the appeals filed by the Assessee are allowed for statistical purposes

Bench: DR. BRR KUMAR (Vice President), Shri T.R. SENTHIL KUMAR (Judicial Member)

Trust Vs. ADIT, CPC Through ITO (Exemsption) CIT(A) as it was uploaded much before filing application under section 154. Therefore, respectfully following the decisions of Hon'ble jurisdictional High Court in case of CIT vs. Xavier Kalavani Mandal (P.) Ltd. (supra) and in Sarvodaya charitable

AMBICA EDUCATION TRUST,HIMATNAGAR vs. THE ADIT, CPC PRESENT JURIS. THE ITO, EXEMPTION, PALANPUR

In the result, the appeals filed by the Assessee are allowed for statistical purposes

Bench: DR. BRR KUMAR (Vice President), Shri T.R. SENTHIL KUMAR (Judicial Member)

Trust Vs. ADIT, CPC Through ITO (Exemsption) CIT(A) as it was uploaded much before filing application under section 154. Therefore, respectfully following the decisions of Hon'ble jurisdictional High Court in case of CIT vs. Xavier Kalavani Mandal (P.) Ltd. (supra) and in Sarvodaya charitable

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

charitable trust for past 30 years and substantially satisfied conditions for availing exemption under section 11 it should not be denied exemption merely on bar of limitation especially when legislature had conferred wide discretionary powers to condone such delay. Accordingly, the Gujarat High Court directed that the order of rectification under section 154

PARANTAP CHARITABLE TRUST,VADODARA vs. THE ITO, WARD- EXEMPTION, VADODARA

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

Bench: Smt. Annapurna Guptaआयकर अपील सं./I.T.A. No. 1697/Ahd/2025 (िनधा"रण वष" / Assessment Year : 2017-18) बनाम Parantap Charitable Trust Income Tax Officer 421, Vraj Siddhi Tower, Ward – Exemption, / Khanderao Market Char Vadodara Vs. Rasta, Rajmahal Road, Vadodara - 390001 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aactp0976E (Appellant) .. (Respondent) अपीलाथ" ओर से /Appellant By : Shri Rushin Patel, Ar ""यथ" क" ओर से/Respondent By : Smt. Mamta Singh, Sr. Dr 07/01/2026 Date Of Hearing Date Of Pronouncement 08/01/2026 O R D E R The Present Appeal Has Been Filed By The Assessee Against The Order Of The Ld. Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Hereinafter Referred To As “Nfac”), Delhi (Hereinafter Referred To As “Cit(A)”) Dated 15.06.2024 Passed Under Section 250 Of The Income Tax Act, 1961 (Hereinafter Referred To As The “Act”) & Relates To Assessment Year (A.Y.) 2017-18. 2. The Grounds Of Appeal Raised By The Assessee Are As Under:

section 154. On these facts, I find that the AO cannot ignore the Audit Report in Form 10B, which has been validly furnished.” ITA No.1697/Ahd/2025 [Parantap Charitable Trust

SHIKSHA FOUNDATION,AHMEDABAD vs. THE ITO, WARD-2 (EXEMP), AHMEDABAD

In the result, the appeal of the assessee is allowed

Bench: Ms. Annapurna Gupta (Accountant Member), Shri Siddhartha Nautiyal (Judicial Member)

section 154, seeking to place on record audit report to Central Processing Centre but same was rejected on ground that Form No. 10Bauditreport, was not filed in time. The Assessee filed an application before CBDT to condone delay in filing Form No. 10Baudit report, however same was rejected. The High Court held that since assessee was a public charitable trust

ASH EDUCATION TRUST,MEHSANA vs. THE DY.CIT, CIRCLE-1 (EXEMPTION), AHMEDABAD

The appeal of the assessee is allowed

Bench: Shri Siddhartha Nautiyal & Shri Makarand V. Mahadeokar

trust before Ld. CIT(A) during the course of hearing before him. However, Ld. CIT(A) upheld the denial of exemption under Section 11 of the Act on the ground that at the time of processing of return of income under Section143(1) of the Act as well as at the time of passing of rectification order under Section 154

DCIT(E), CIRCLE-1, AHMEDABAD, AHMEDABAD vs. GUJARAT STATE BOARD OF SCHOOL TEXT BOOK, GANDHINAGAR

In the result, both the M

Bench: Shri T.R. Senthil Kumar (Judicial Member), Shri Makarand V. Mahadeokar (Accountant Member)

charitable or religious purposes." In view of these provisions, the assessee's income from business is assessable under the provisions of this Act. During the appellate proceedings, the appellant submitted the appellate order of the Hon'ble ITAT, Ahmedabad in the appellant's own case, on the similar issue for A.Y. 2006-07 and 2008-09, wherein

DCIT(EXEMPTION) CIRCLE-1 AHMEDABAD, AHMEDABAD vs. GUJARAT STATE BOARD OF SCHOOL TEXT BOOK, GANDHINAGAR

In the result, both the M

Bench: Shri T.R. Senthil Kumar (Judicial Member), Shri Makarand V. Mahadeokar (Accountant Member)

charitable or religious purposes." In view of these provisions, the assessee's income from business is assessable under the provisions of this Act. During the appellate proceedings, the appellant submitted the appellate order of the Hon'ble ITAT, Ahmedabad in the appellant's own case, on the similar issue for A.Y. 2006-07 and 2008-09, wherein

DCIT (EXMP) CIRCLE 1 AHMEDABAD, AHMEDABAD vs. GUJARAT STATE BOARD OF SCHOOL TEXT BOOK, GANDHINAGAR

In the result, both the M

Bench: Shri T.R. Senthil Kumar (Judicial Member), Shri Makarand V. Mahadeokar (Accountant Member)

charitable or religious purposes." In view of these provisions, the assessee's income from business is assessable under the provisions of this Act. During the appellate proceedings, the appellant submitted the appellate order of the Hon'ble ITAT, Ahmedabad in the appellant's own case, on the similar issue for A.Y. 2006-07 and 2008-09, wherein

DCIT (EXMP) CIRCLE-1 AHMEDABAD, AHMEDABAD vs. GUJARAT STATE BOARD OF SCHOOL TEXT BOOK, GANDHINAGAR

In the result, both the M

Bench: Shri T.R. Senthil Kumar (Judicial Member), Shri Makarand V. Mahadeokar (Accountant Member)

charitable or religious purposes." In view of these provisions, the assessee's income from business is assessable under the provisions of this Act. During the appellate proceedings, the appellant submitted the appellate order of the Hon'ble ITAT, Ahmedabad in the appellant's own case, on the similar issue for A.Y. 2006-07 and 2008-09, wherein

THE UTTAR GUJARAT MUSLIM EDUCATION SOCIETY,VISNAGAR, MEHSANA vs. INCOME TAX OFFICER, (EXEMPT), PALANPUR , PALANPUR

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

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

154 of the Income Tax Act, 1961. The Trust had properly claimed the expenditure under Section 11, and there was no valid reason for its disallowance. The rectification applications filed by the appellant were wrongly rejected. 3. The Lrd, CIT(A) has erred in holding that the appellant is not eligible for the deduction under Section

SHRI BARWALA PANJRAPOLE,AHMEDABAD vs. THE ITO, WARD-2,EXEMP., AHMEDABAD

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

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

section 154 be quashed. 11. In the case of JCIT vs. Gujarat Energy Development Agency154 taxmann.com 348 (Ahmedabad-Trib.), the ITAT held that where assessee, a charitable trust

RURAL DEVELOPMENT FOUNDATION,ANAND vs. CPC, BENGALURU JURIS. AO- THE ITO, WARD-EXEMPTION, VADODARA

In the result, the appeal of the assessee is allowed

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinhaआयकर अपील सं /Ita No.927/Ahd/2025 िनधा"रण वष" /Assessment Year : 2019-20 Rural Development Cpc, Bengaluru बनाम/ Foundation Juris.Ao – The Ito Ward- V/S. Aitc, 2Nd Floor Exemption Narayan Complex Vadodara – 390 007 Nr.Shubh Laxmi Shopping Centre Station Road Anand – 388 001 "थायी लेखा सं./Pan: Aabtr 1090 C (अपीलाथ"/ Appellant) ("" यथ"/ Respondent) Assessee By : Ms. Arti N. Shah, Ar Revenue By : Shri Rameshwar P. Meena, Sr.Dr सुनवाई की तारीख/Date Of Hearing : 17/10/2025 घोषणा की तारीख /Date Of Pronouncement: 29/10/2025 आदेश/O R D E R Per Siddhartha Nautiyal, Jm: The Present Appeal Has Been Preferred By The Assessee Against The Order Of The Learned Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi [Hereinafter Referred To As ‘Cit(A)’] Dated 21/02/2025 Passed U/S.250 Of The Income Tax Act, 1961 (Hereinafter Referred To As ‘The Act’) For The Assessment Year (Ay) 2019-2020. 2. The Assessee Has Raised The Following Grounds Of Appeal: Rural Development Foundation Vs. Cpc, Bengaluru Juris Ao The Ito, Ward-Exemption Asst. Year : 2019-20

154 of the Income-tax Act, 1961 ("the Act"), by the learned CPC, Bengaluru (hereinafter referred to as 'the Learned AO'), wherein the appellant was denied the benefit of exemption under section 11 of the Act despite being a trust registered under section 12A of the Act. 2. The Hon'ble CIT(A) has erred in law and on facts

INDIAN REDCROSS SOCIETY ANAND DISTRICT BRANCH,ANAND vs. THE INCOME TAX OFFICER, WARD-EXEMPTION, VADODARA

In the result, the appeal of the assessee is allowed

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

charitable trust for past 30 years which substantially satisfies the conditions for availing such exemption, should not be denied the same merely on the bar of limitation especially when the legislature has conferred wide discretionary powers to condone such delay. Applying the said principle, the petition is allowed. The impugned order passed by respondent dated 12.3.2021 is quashed and aside

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

SHRI MANAV VIKAS FOUNDATION,CHAMARAJ, TL. VADHAVAN vs. ITO, WARD-2(EXEMP), AHMEDABAD

In the result, the appeal of the asessee is allowed

charitable or religious trusts, etc. 17B. The report of audit of the accounts of a trust or institution which is required to be furnished under sub-clause (ii) of clause (b) of sub-section (1) of section 12A, shall be in- (a) Form No. 108 where- (I) the total income of such trust or institution, without giving effect

WORLD YOUTH HEART FEDERATION - INDIA,VADODARA vs. CPC BANGALORE, INCOME TAX OFFICER-(EXEMPTION) BARODA, VADODARA

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

Bench: Ms. Suchitra Kamble

154 of Income Tax Act, 1961. 4. Ground 4. On the facts and circumstances of the case and law, the Ld. CIT(A) erred in denying exemption of Rs. 14,08,696 claimed under section 11 of Income Tax Act, 1961 being expenses incurred for object of organization. World Youth Heart Federation - India vs. ITO(E) Asst.Year