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

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

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

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

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

VISHWA KALYAN SOCIETY,SABARKANTHA vs. DCIT, CPC, BANGLORE

In the result appeal of the assessee is allowed

Bench: Shri Rajpal Yadav & Shri Waseem Ahmedआयकर अपील सं./Ita No. 449/Ahd/2019 िनधा"रण वष"/Asstt. Year: 2015-16 Vishwa Kalyan Society, D.C.I.T, Vijay Samudranagar, Vs. Cpc, Atma Vallabh Hospital Parisar, Bangalore. Idar Himatnagar Highway, Sabarkantha-383430. Pan: Aaatv1108N

trust Section 22 to 27 of the Act is not applicable. Therefore, CPC has correctly rejected the appellants claim. Appeal is accordingly dismissed. 6. The assessee, dissatisfied with the decision of Ld CIT(A), filed this appeal before us. 7. This appeal was filed with a delay of 192 days with a request in the form of an affidavit

INCOME TAX OFFICER,(EXEMPTION), WARD-2, AHMEDABAD, AHMEDABAD vs. SKILL DEVELOPMENT SOCIETY (SDS) AHMEDABAD, AHMEDABAD

In the result, the appeal of the revenue is dismissed

Bench: Ms. Suchitra Kamble (Judicial Member), Shri Narendra Prasad Sinha (Accountant Member)

charitable trust registered/approved under the provisions of Section 12A/12AA of the Income Tax Act, 1961. During the relevant assessment year 2019-10, the assessee did not have any income except the amounts received by way of voluntary contribution as stated by the trust. The approval of the Trust was initially granted on 30-01-2020 w.e.f

EKLAVYA EDUCATION FOUNDATION,,AHMEDABAD vs. THE DY. COMMISSIONER OF INCOME TAX, CIRCLE-1,, AHMEDABAD

In the result, assessee’s appeal is allowed for statistical purposes

Bench: Shri Pramod M. Jagtap & Ms. Madhumita Royआयकर अपील सं./I.T.A. No. 315/Ahd/2020 (िनधार्रण वषर् / Assessment Year : 2016-17) बनाम/ Eklavya Education The Deputy Commissioner Of Income- Foundation Vs. Tax Core House, Off. C. G. Circle–1, Exemptions, Road, Nr. Parimal Garden, Ahmedabad Ellisbridge, Ahmedabad – 380006 (Gujarat) "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaace7987R (अपीलाथीर् /Appellant) (प्र"यथीर् / Respondent) .. अपीलाथीर् ओर से /Appellant By : Shri M. K. Patel, A.R. प्र"यथीर् की ओर से/Respondent By : Shri Shramdeep Sinha, Sr. D.R. सुनवाई की तारीख / Date Of 14/10/2022 Hearing घोषणा की तारीख /Date Of 31/10/2022 Pronouncement

192/- comprising of depreciation of Rs.7,39,302/- of assets acquired in earlier years and Rs.77,71,610/- pertaining to assets acquired during the current year where in current year there is no claim of application of income qua the amount of assets acquired.” 4. The assessee, a charitable trust registered under Section

ELECTRONICS & QUALITY DEVELOPMENT CENTRE,,GANDHINAGAR vs. THE ACIT (EXEMPTIONS), CIRCLE-1,, AHMEDABAD

Bench: Shri P.M. Jagtap, Vice- & Shri T.R. Senthil Kumarassessment Years : 2014-15 The Dy. Commissioner Of Electronics & Quality Income-Tax (Exemptions), Vs Development Centre, Circle-1, Ahmedabad B/177/178, Gidc Electronics Estate, Sector-25, Gandhinagar – 382024 Pan : Aaate 0718 R Assessment Years : 2014-15 Electronics & Quality The Dy. Commissioner Of Development Centre, Vs Income-Tax (Exemptions), B/177/178, Gidc Electronics Estate, Circle-1, Ahmedabad Sector-25, Gandhinagar – 382024 Pan : Aaate 0718 R अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri Sanjay R. Shah, Ca Revenue By : Shri Ajay Pratap Singh, Cit-Dr सुनवाई क" तार"ख/Date Of Hearing : 28/02/2022 घोषणा क" तार"ख /Date Of Pronouncement: 25/03/2022 आदेश/O R D E R Per P.M. Jagtap, Vice-: These Two Appeals, One Filed By The Revenue Being Ita No. 807/Ahd/2018 & Other Filed By The Assessee Being Ita No. 857/Ahd/2018, Are Cross Appeals Which Are Directed Against The Order Of Learned Commissioner Of Income-Tax (Appeals)-7, Ahmedabad (“Cit(A)” In Short) Dated 16.01.2018, For The Assessment Year 2014-15. 2. First We Shall Take Up The Revenue’S Appeal; Ground No.1 Of Which Reads As Under:-

trust for various on-going projects and the same were not to be utilized for creation of any assets but were for administrative expenses related to the implementation of various projects. He, therefore, required the assessee to explain as to why the said grants should not be treated as revenue receipts. In reply, the following explanation was offered

THE DCIT (EXEMPTIONS), CIRCLE-1,, AHMEDABAD vs. ELECTRONICS & QUALITY DEVELOPMENT CENTRE,, GANDHINAGAR

Bench: Shri P.M. Jagtap, Vice- & Shri T.R. Senthil Kumarassessment Years : 2014-15 The Dy. Commissioner Of Electronics & Quality Income-Tax (Exemptions), Vs Development Centre, Circle-1, Ahmedabad B/177/178, Gidc Electronics Estate, Sector-25, Gandhinagar – 382024 Pan : Aaate 0718 R Assessment Years : 2014-15 Electronics & Quality The Dy. Commissioner Of Development Centre, Vs Income-Tax (Exemptions), B/177/178, Gidc Electronics Estate, Circle-1, Ahmedabad Sector-25, Gandhinagar – 382024 Pan : Aaate 0718 R अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri Sanjay R. Shah, Ca Revenue By : Shri Ajay Pratap Singh, Cit-Dr सुनवाई क" तार"ख/Date Of Hearing : 28/02/2022 घोषणा क" तार"ख /Date Of Pronouncement: 25/03/2022 आदेश/O R D E R Per P.M. Jagtap, Vice-: These Two Appeals, One Filed By The Revenue Being Ita No. 807/Ahd/2018 & Other Filed By The Assessee Being Ita No. 857/Ahd/2018, Are Cross Appeals Which Are Directed Against The Order Of Learned Commissioner Of Income-Tax (Appeals)-7, Ahmedabad (“Cit(A)” In Short) Dated 16.01.2018, For The Assessment Year 2014-15. 2. First We Shall Take Up The Revenue’S Appeal; Ground No.1 Of Which Reads As Under:-

trust for various on-going projects and the same were not to be utilized for creation of any assets but were for administrative expenses related to the implementation of various projects. He, therefore, required the assessee to explain as to why the said grants should not be treated as revenue receipts. In reply, the following explanation was offered

GUJARAT SICKLE ANEMIA CONTROL SOCIETY,,GANDHINAGAR vs. THE DEPUTY COMMISSIONER OF INCOME TAX,, AHMEDABAD

In the result, appeal filed by the assessee for A

Bench: Shri Mahavir Prasad, Judicial Memebr & Shri Waseem Ahmed, Accountant Memebr

192, to a director of a company, or] [(c) royalty, or (d) any sum referred to in clause (va) of section 28,] shall, at the time of credit of such sum to the account of the payee or at the time of payment thereof in cash or by issue of a cheque or draft or by any other mode, whichever

GUJARAT SICKLE ANEMIA CONTROL SOCIETY,,GANDHINAGAR vs. THE DEPUTY COMMISSIONER OF INCOME TAX,, AHMEDABAD

In the result, appeal filed by the assessee for A

Bench: Shri Mahavir Prasad, Judicial Memebr & Shri Waseem Ahmed, Accountant Memebr

192, to a director of a company, or] [(c) royalty, or (d) any sum referred to in clause (va) of section 28,] shall, at the time of credit of such sum to the account of the payee or at the time of payment thereof in cash or by issue of a cheque or draft or by any other mode, whichever

GUJARAT SICKLE ANEMIA CONTROL SOCIETY,,GANDHINAGAR vs. THE DEPUTY COMMISSIONER OF INCOME TAX,, AHMEDABAD

In the result, appeal filed by the assessee for A

Bench: Shri Mahavir Prasad, Judicial Memebr & Shri Waseem Ahmed, Accountant Memebr

192, to a director of a company, or] [(c) royalty, or (d) any sum referred to in clause (va) of section 28,] shall, at the time of credit of such sum to the account of the payee or at the time of payment thereof in cash or by issue of a cheque or draft or by any other mode, whichever

NAVI MASJID MAHFILE HUSEN MADRASE TARKKI ISLAM HUSAINI TEKRI,BANASKANTHA vs. THE ACIT (EXEMPTION), AHMEDABAD

In the result, appeal filed by the assessee is allowed for statistical purposes

Bench: Shri Mahavir Prasad, Judicial Memebr & Shri Waseem Ahmed, Accountant Memebr

Charitable Trust v. Dy. CIT reported in 280 ITR 357 has held that : “3. The Supreme Court in Vedabai v. Shantaram Baburao Patil [2002] 253 ITR 798held as under : "In exercising discretion under section 5 of the Limitation Act the Courts should adopt a pragmatic approach. A distinction must be made between a case where the delay is inordinate

DR SHIVANI BHATT CHARITABLE FOUNDATION,ANAND vs. THE ITO, WARD-EXMP, VADODARA

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

Bench: Dr. Brr Kumar & Ms. Suchitra Kambleassessment Year 2022-23

section as sought by the Appellant. It be so held now. 7. Your Appellant prays for leave to add, alter and/or to amend any of the grounds before the final hearing of the appeal.” 3. The assessee is a charitable trust registered u/s. 12AA of the Income Tax Act vide order dated 30th June, 2020. The assessee filed Form