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

164, lends a meaning that denial of entire exemption is not contemplated in Section 13. As there is no apparent violation of provisions of Section 13 as discussed herein above, benefit provided in Section 11 and 12 cannot be denied. 5.8 So far as the activities of the trust are genuine, and income of the trust are applied

PARUL UNIVERSITY,VADODARA vs. THE DY.CIT,EXEMPTION CIRCLE-1, AHMEDABAD

Appeals are allowed

Bench: Shri Siddhartha Nautiyal & Shri Makarand V. Mahadeokar, Accountnat Member

164, lends a meaning that denial of entire exemption is not contemplated in Section 13. As there is no apparent violation of provisions of Section 13 as discussed herein above, benefit provided in Section 11 and 12 cannot be denied. 5.8 So far as the activities of the trust are genuine, and income of the trust are applied

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

164, lends a meaning that denial of entire exemption is not contemplated in Section 13. As there is no apparent violation of provisions of Section 13 as discussed herein above, benefit provided in Section 11 and 12 cannot be denied. 5.8 So far as the activities of the trust are genuine, and income of the trust are applied

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 and religious trusts are concerned, their business profits are not exempt from tax except in the cases falling under clause (a) or clause (b) of section 11 (4A) of the Income-tax Act. As the maximum marginal rate of tax under the new proviso to section 164

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 and religious trusts are concerned, their business profits are not exempt from tax except in the cases falling under clause (a) or clause (b) of section 11 (4A) of the Income-tax Act. As the maximum marginal rate of tax under the new proviso to section 164

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 and religious trusts are concerned, their business profits are not exempt from tax except in the cases falling under clause (a) or clause (b) of section 11 (4A) of the Income-tax Act. As the maximum marginal rate of tax under the new proviso to section 164

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 and religious trusts are concerned, their business profits are not exempt from tax except in the cases falling under clause (a) or clause (b) of section 11 (4A) of the Income-tax Act. As the maximum marginal rate of tax under the new proviso to section 164

SMT. PASHIBEN PRAJAPATI FAMILY TRUST (DISC),AHMEDABAD vs. THE INCOME TAX OFFICER, WARD-3(3)(5), AHMEDABAD

The appeal of the assessee is partly allowed in the manner as indicated above

Bench: Ld. Cit(A) Has In-Turn Arisen From The Intimation Dated 07.12.2022 Issued By Cpc, Bengaluru, U/S.154(Cpc/2122/U5/ 314311772) Of The Act.

charitable or religious purposes, or which is of the nature referred to in sub- clause (iia) of clause (24) of section 2.] [or which is of the nature referred to in sub- section (4A) of section 11.] tax shall be charged on so much of the relevant income as is not exempt under section 11 [or section

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

Charitable Trust vs. ITO(E) Asst.Year –2018-19 - 6– Tribunal held that requirement of filing Form 10/10B is merely directory in nature and failure to furnish Form 10/10B before due date prescribed under Section 139(1) of the Act cannot be so fatal so as to deny very claim of exemption under Section

THE DY. CIT (EXEMPTIONS), CIRCLE-1,, AHMEDABAD vs. UTTHAN SEWA TRUST,, AHMEDABAD

In the result, appeal filed by the Revenue is dismissed

Bench: Shri Pradip Kumar Kedia & Shri Mahavir Prasad)

164 ITR 439 476 (Raj), Raguvanshi Charitable Trust & Others v. DIT (2011) 211 Taxation 250 (Del) etc.. Hon'ble Gujarat High Court in the case of Shri Plot Shwetambar Murtipujak Jain Mandal has held as follows :- "A bare perusal of section

THE DY. CIT (EXEMPTIONS), CIRCLE-2,, AHMEDABAD vs. M/S. KASTURBEN JAGJIVANBHAI BHALODIA CHARITABLE TRUST,, RAJKOT

In the result, appeal filed by the Revenue is dismissed

Bench: Shri Pradip Kumar Kedia & Shri Mahavir Prasad

Section 11(1)(a) of the Act to indicate that the income from trust property should have been applied for charitable or religious trusts only in the year in which such income has arisen. The expenditure incurred in the earlier year can be met out of the income of the subsequent year and utilization of such income for meeting

GUJARAT ROHIT SAMAJ TRUST,AHMEDABAD vs. DCIT, CPC, BANGALORE

In the result the appeal filed by the assessee is dismissed

Bench: Shri Waseem Ahmed & Ms Madhumita Royआयकर अपील सं./Ita No.2161/Ahd/2018 िनधा"रण वष"/Asstt. Year: 2015-16 Gujarat Rohit Samaj Trust, D.C.I.T, 33, New Chandranagar Society, Vs. Cpc, B/H Supath-Ii, Bangalore. Union Bank Old Wadaj, Ahmedabad-380013. Pan: Aaatg7340R

section 164 of the IT Act which is covered in the case of your appellant and dismissed the apeal 2) That your appellant is a recognized registered charitable trust

JAIN SANGH PARABDI KHATU TRUSTEE,ANKLAV vs. THE DCIT, CPC, BANGLORE

In the result appeal of the assessee is allowed

Bench: Shri Waseem Ahmed & Shri Siddharatha Nautiyalआयकर अपील सं./Ita Nos. 353-354/Ahd/2021 िनधा"रण वष"/Asstt. Years: 2016-17 & 2017-18 Jain Sangh Parabdi Khayu Trustee, D.C.I.T., 1, In Bazar, Anklav, Vs. Cpc, Dist. Anand-388510, Bangalore.

164 of the Act. Admittedly, the person has filed the ITA nos.353-354/AHD/2021 A.Y.s 2016-17 & 2017-18 4 return of income in the representative capacity in the manner as provided under clause (iv) of section 160 of the Act. To this proposition, there is no dispute. It is also not under challenge that the trust on hand

JAIN SANGH PARABDI KHATU TRUSTEE,ANKLAV vs. THE DCIT, CPC, BANGLORE

In the result appeal of the assessee is allowed

Bench: Shri Waseem Ahmed & Shri Siddharatha Nautiyalआयकर अपील सं./Ita Nos. 353-354/Ahd/2021 िनधा"रण वष"/Asstt. Years: 2016-17 & 2017-18 Jain Sangh Parabdi Khayu Trustee, D.C.I.T., 1, In Bazar, Anklav, Vs. Cpc, Dist. Anand-388510, Bangalore.

164 of the Act. Admittedly, the person has filed the ITA nos.353-354/AHD/2021 A.Y.s 2016-17 & 2017-18 4 return of income in the representative capacity in the manner as provided under clause (iv) of section 160 of the Act. To this proposition, there is no dispute. It is also not under challenge that the trust on hand

THE DCIT (EXEMPTIONS), CIRCLE-1., AHMEDABAD vs. NIRMAN FOUNDATION CHARITABLE TRUST,, AHMEDABAD

In the result, the appeal of the Revenue is dismissed

Bench: Shri Rajpal Yadav & Shri Pradip Kumar Kedia

Charitable Foundation (1987) 164 ITR 439 476 (Raj) etc. Hon'ble Gujarat High Court in the case of Shri Plot Shwetambar Murtipujak Jain Mandal has held as follows :- "A bare perusal of section 11 of the Income-tax Act, 1961, shows that the income derived from property held under trust

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 registered under section 12A, had substantially satisfied condition for availing benefit of exemption as a trust, it could not be denied exemption merely on bar of limitation in furnishing audit report in Form no. 10B. In the case of Vardhman Stanakvasi Jain Shravak Trust vs. Income-tax Officer [2025] 172 taxmann.com 165 (Ahmedabad-Trib

THE DY. DIRECTOR OF INCOME TAX (EXEMPTION), AHMEDABAD vs. RAMANBHAI FOUNDATION,, AHMEDABAD

Bench: Shri Rajpal Yadav & Shri N.K. Billaiya)

Section 11(1)(c) categorically suggests to the contrary, viz., the income has to be applied for charitable or religious purposes „only‟ in the year in which it has arisen. However, we find that the Gujarat High Court has discussed this issue in greater detail and relying upon the Circular No. 100 dated 24.01.1973 issued by the Central Board

KELAVANI MANDAL VALVOD TRUSTEE,BORSAD vs. THE DCIT CPC, BANGLORE

In the result appeal of the assessee is allowed

Bench: Shri Waseem Ahmed & Shri T.R. Senthil Kumarआयकर अपील सं./Ita No. 357/Ahd/2021 िनधा"रण वष"/Asstt. Year:2017-2018 Kelvani Mandal Valvod Trustee, D.C.I.T., C/O Sarvajanik High School, Vs. Cpc , Valvod, Borsad, Banglore. Anand-388530. Pan: Aaatk2450L

164 of the Act. Admittedly, the person has filed the return of income in the representative capacity in the manner as provided under clause (iv) of section 160 of the Act. To this proposition, there is no dispute. It is also not under challenge that the trust on hand is a non-discretionary trust meaning thereby the beneficiaries