ACIT (EXEMPTION) CIRCLE 1 AHMEDABAD, AHMEDABAD vs. DR K R SHROFF FOUNDATION, AHMEDABAD

In the result, appeal of the assessee is partly allowed\n\n29

charitable\npurpose' as it was working for the advancement of general public utility in\nthe field of education.\n\n17. On the issue of denial of exemption under Section 11 & 12 of the\nAct by invoking provisions of Section 13(1)(c) r.w.s.13(3) of the Act, the\nLd. Sr. Counsel submitted that tax on capital gain on transfer

SHREE SANAND JAMALIYA PATIDAR PANCH,AHMEDABAD vs. THE CIT(EXEMPTION), AHMEDABAD

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

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

173 taxmann.com 263 considered registration u/s. 12AB of the Act to a Trust created before 01-04-2021 (i.e. old Trust) and held that Ld. CIT(E) has no power to invoke the provisions of Section 13(1)(b) of the Act while granting registration by observing as follows: “4. We have heard rival submissions and perused the materials available

THE DCIT (EXEMPTIONS) CIRCLE-2, AHMEDABAD vs. SHREE KHODAL DHAM TRUST, KAGWAD, RAJKOT

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

Bench: Shri Mahavir Prasad & Shri Waseem Ahmedअपील सं./Ita No.904/Ahd/2019 िनधा"रण वष"/Asstt. Year: 2014-2015 D.C.I.T.(Exemptions) Shree Khodal Dham Trust, Circle-2, Vs. Kagwad, Ahmedabad. Alka Society, 4Th Floor, Shri Sardar Patel Bhavan, Near Water Tank, Rajkot-360004. Pan: Aajts1017J

section 11(1)(d) only twin condition that the contribution has been made voluntary and made with specific direction has to satisfy. As such with regard to corpus donation there is no criteria to apply the 85% of receipt toward charitable purpose. Coming to the case on hand, we find that out of the total receipt

LEUVA PATIDAR SAMAJ SEVA TRUST ODE,AHMEDABAD vs. THE CIT(EXEMPTION), AHMEDABAD

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

Bench: Ms.Suchitra R. Kamble & Shri Makarand V.Mahadeokarasstt.Year : - Na Leuva Patidar Samaj Seva Trust Ode Cit(Exemption) C/O. Divyan Shah & Co., Cas. Vs. Vejalpur 201, 2Nd Floor, Devashish Complex Ahmedabad. Nr.Regenta Central Atarim Hotel Off Cg Road Ahmedabad. Pan : Aabtl 8344 D (Applicant) (Responent) Assessee By : Shri Divyang Shah, Ar : Shri Durga Dutt, Cit-Dr Revenue By सुनवाई क" तारीख/Date Of Hearing : 04/06/2025 घोषणा क" तारीख /Date Of Pronouncement: 06/06/2025 आदेश/O R D E R आदेश आदेश आदेश

173 taxmann.com 263 had occasion to consider an identical issue. After analysing the issue in light of the jurisdictional High Court’s judgment in CIT (Exemption) v. Jamiatul Banaat Tankaria [(2024) 168 taxmann.com 35 (Guj.)], the Co-ordinate Bench laid down the principle that for a trust created before 1-4-2021, the provisions of section 13(1)(b) would

SHRI MAHAVIR GOPALAN CHARITABLE TRUST,KAPADVANJ vs. THE ITO(EXEMPTIONS) BHAVNAGAR PRESENTLY THE ITO (EXEMPTION), VADODARA

In the result, appeal filed by the assessee is allowed

charitable trust registered under section\n12A. As per the provisions of section 12A(a)(b), the audit reports are\nto be filed two month before the due date for filing of return of\nincome. In circumstance, the claim of the appellant under\nsection11(1)(a) was rejected while passing order under section\n143(3) dated 28.03.2016.”\n17. But, this

ARHAMGACHCHH STHANAKVASI JAIN SAMPRADAY TRUST,AHMEDABAD vs. COMMISSIONER OF INCOME TAX (EXEMPTION), AHMEDABAD

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

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyalआयकर अपील सं /Ita No.409/Ahd/2025 िनधा"रण वष" /Assessment Year : Na Arhamgachchh Sthanakvasi The Cit (Exemption) बनाम/ Jain Sampraday Trust Vejalpur 380 015 V/S. 1, Paras Chambers, Opp. Sagar Hotel Nr. Ujala Circle, Sarkhej Ahmedabad – 382 210 "थायी लेखा सं./Pan: Aaeta 9012 C (अपीलाथ"/ Appellant) ("" यथ"/ Respondent) Assessee By : Shri Kamal Bhambhani, Ar Revenue By : Shri R.P. Rastogi, Cit-Dr सुनवाई की तारीख/Date Of Hearing : 12/08/2025 घोषणा की तारीख /Date Of Pronouncement: 04/11/2025 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 24/12/2024 Passed U/S.250 Of The Income Tax Act, 1961 (Hereinafter Referred To As ‘The Act’).

charitable when no religious expenditure is incurred; and Gohilwad Vankar Samaj Seva Trust v. CIT (Exemption) [2025] 173 taxmann.com 263 (Ahmedabad-Trib.), which held that for trusts created prior to 01.04.2021, the applicability of section 13(1

ELECTRONICS & QUALITY DEVELOPMENT CENTRE,GANDHINAGAR vs. THE DY.CIT, (EXEMPTION), CIRCLE-1, AHMEDABAD

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

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

173 taxmann.com 54 (Gujarat)[17- 03-2025], Assessee-trust was running educational institutions. It filed its return of income claiming benefits under section 11 and 12 of the Act. The assessee also exercised option of accumulation of income as per provision of section 11(2) of the Act and accordingly filed Form No. 10 showing accumulation. However, assessee filed Form

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. 165. 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 in the case of Gujarat Cricket Association on the issue, the assessee must succeed on these points. Learned representatives fairly agree that whatever

ELECTRONICS & QUALITY DEVELOPMENT CENTRE,GANDHINAGAR vs. CPC, BENGALURU CURRENT JURIS. -THE DY.CIT, (EXEMPTION), CIRCLE-1, AHMEDABAD

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

Bench: Ld. Pcit, Which Was Pending Consideration. Therefore Assessee Filed Appeal Before Ld. Cit(A) Which Was Dismissed Stating That The Ld. Cit(A) Does Not Have The Power To Condone The Delay, Thereby Confirmed The Addition Made By Cpc.

173 taxmann.com 54 (Gujarat)[17- 03-2025], Assessee-trust was running educational institutions. It filed its return of income claiming benefits under section 11 and 12 of the Act. The assessee also exercised option of accumulation of income as per provision of section 11(2) of the Act and accordingly filed Form No. 10 showing accumulation. However, assessee filed Form

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

173 taxmann.com 54 (Gujarat) [17-03-2025], the Gujarat High Court held that where delay in filing Form No. 10 by assessee-trust had occurred due to internal Gujarat Technological University vs. CIT(E) Asst. Year –2017-18 - 4– administrative problems of assessee-trust, since assessee-trust for past many years had substantially satisfied conditions for claiming exemption under Section

GUJARAT MINERAL DEVELOPMENT CORPORATION LIMITED,KHANJI BHAVAN vs. PR. COMMISSIONER OF INCOME TAX-1, AAYAKAR BHAWAN(VEJALPUR), AHMEDABAD

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

Bench: S/Shri T.R. Senthil Kumar & Makarand V.Mahadeokarasstt.Year : 2020-21

charitable institutions, which were distinct from the statutory CSR obligation. The AR relied on the decision of Coordinate Bench in case of Gujarat State Financial Services Ltd. v. DCIT [2025] 174 taxmann.com 461 (ITAT Ahmedabad), where it was held that section 80G(2)(a)(iiihk)/(iiihl) bars deduction only for donations to Swachh Bharat Kosh and Clean Ganga Fund

THE DY. DIT (EXEMPTION), CIRCLE-1,, AHMEDABAD vs. FRIENDS OF WWB INDIA,, AHMEDABAD

In the result, the appeal of the revenue and cross objection of the assesseee both are dismissed

charitable activity. 11. The third allegation is that the settlers of IFIG trust are the trustees of the appellant trust and, therefore, the entire set up is a colourable device to avoid taxation. 12. The issue of colourable device as a tool for avoidance of tax has been elaborately considered by the Hon’ble Supreme Court in the case

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

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

section 11. He submits that the proviso to Section 2(15) will not come into play ITA Nos: 1257/Ahd/13, 3303/Ahd/16, 3304/Ahd/16, 408/Ahd/17 (Assessment years: 2009-10, 2010-11, 2011-12 and 2012-13) ITA Nos: 336 and 337/Ahd/2015 and 2957/Ahd/2014, (Assessment years: 2009-10, 2011-12, 2010-11) ITA Nos: 2839, 2840 and 2841/ Ahd/ 2017 (Assessment years

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

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

section 11. He submits that the proviso to Section 2(15) will not come into play ITA Nos: 1257/Ahd/13, 3303/Ahd/16, 3304/Ahd/16, 408/Ahd/17 (Assessment years: 2009-10, 2010-11, 2011-12 and 2012-13) ITA Nos: 336 and 337/Ahd/2015 and 2957/Ahd/2014, (Assessment years: 2009-10, 2011-12, 2010-11) ITA Nos: 2839, 2840 and 2841/ Ahd/ 2017 (Assessment years

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

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

section 11. He submits that the proviso to Section 2(15) will not come into play ITA Nos: 1257/Ahd/13, 3303/Ahd/16, 3304/Ahd/16, 408/Ahd/17 (Assessment years: 2009-10, 2010-11, 2011-12 and 2012-13) ITA Nos: 336 and 337/Ahd/2015 and 2957/Ahd/2014, (Assessment years: 2009-10, 2011-12, 2010-11) ITA Nos: 2839, 2840 and 2841/ Ahd/ 2017 (Assessment years

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

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

section 11. He submits that the proviso to Section 2(15) will not come into play ITA Nos: 1257/Ahd/13, 3303/Ahd/16, 3304/Ahd/16, 408/Ahd/17 (Assessment years: 2009-10, 2010-11, 2011-12 and 2012-13) ITA Nos: 336 and 337/Ahd/2015 and 2957/Ahd/2014, (Assessment years: 2009-10, 2011-12, 2010-11) ITA Nos: 2839, 2840 and 2841/ Ahd/ 2017 (Assessment years

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

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

section 11. He submits that the proviso to Section 2(15) will not come into play ITA Nos: 1257/Ahd/13, 3303/Ahd/16, 3304/Ahd/16, 408/Ahd/17 (Assessment years: 2009-10, 2010-11, 2011-12 and 2012-13) ITA Nos: 336 and 337/Ahd/2015 and 2957/Ahd/2014, (Assessment years: 2009-10, 2011-12, 2010-11) ITA Nos: 2839, 2840 and 2841/ Ahd/ 2017 (Assessment years

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

section 11. He submits that the proviso to Section 2(15) will not come into play ITA Nos: 1257/Ahd/13, 3303/Ahd/16, 3304/Ahd/16, 408/Ahd/17 (Assessment years: 2009-10, 2010-11, 2011-12 and 2012-13) ITA Nos: 336 and 337/Ahd/2015 and 2957/Ahd/2014, (Assessment years: 2009-10, 2011-12, 2010-11) ITA Nos: 2839, 2840 and 2841/ Ahd/ 2017 (Assessment years