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

22,815/- without appreciating that the assessee's activities are not in the nature of charity as it is hit by the proviso to section 2(15) of the Act and no such donation is allowable expenditure/application of income thereof. 6. The CIT(A) has erred in the law and on facts in allowing loss on sale of asset

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

22,815/- without appreciating that the assessee's activities are not in the nature of charity as it is hit by the proviso to section 2(15) of the Act and no such donation is allowable expenditure/application of income thereof. 6. The CIT(A) has erred in the law and on facts in allowing loss on sale of asset

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

22,815/- without appreciating that the assessee's activities are not in the nature of charity as it is hit by the proviso to section 2(15) of the Act and no such donation is allowable expenditure/application of income thereof. 6. The CIT(A) has erred in the law and on facts in allowing loss on sale of asset

THE DCIT (EXEMPTIONS), CIRCLE-2,, AHMEDABAD vs. M/S. UNITED WAY OF BARODA,, VADODARA

In the result, ITA No. 3565/Ahd/16 is dismissed

E) vs Ahmedabad Management Association [2014] 47 taxmann.com 162 (Gujarat), has held that newly inserted proviso to section 2(15) will apply to entities whose purpose is advancement of any other object of general public utility but will not apply to entities engaged in activities in nature of relief to poor, education or medical relief. "5.3 Section

THE DCIT (EXEMPTIONS), CIRCLE-2,, AHMEDABAD vs. M/S. UNITED WAY OF BARODA,, VADODARA

In the result, ITA No. 3565/Ahd/16 is dismissed

E) vs Ahmedabad Management Association [2014] 47 taxmann.com 162 (Gujarat), has held that newly inserted proviso to section 2(15) will apply to entities whose purpose is advancement of any other object of general public utility but will not apply to entities engaged in activities in nature of relief to poor, education or medical relief. "5.3 Section

THE DCIT (EXEMPTIONS), CIRCLE-2,, AHMEDABAD vs. M/S. UNITED WAY OF BARODA,, VADODARA

In the result, ITA No. 3565/Ahd/16 is dismissed

E) vs Ahmedabad Management Association [2014] 47 taxmann.com 162 (Gujarat), has held that newly inserted proviso to section 2(15) will apply to entities whose purpose is advancement of any other object of general public utility but will not apply to entities engaged in activities in nature of relief to poor, education or medical relief. "5.3 Section

THE DCIT (EXEMPTIONS), CIRCLE-2,, AHMEDABAD vs. M/S. UNITED WAY OF BARODA,, VADODARA

In the result, ITA No. 3565/Ahd/16 is dismissed

E) vs Ahmedabad Management Association [2014] 47 taxmann.com 162 (Gujarat), has held that newly inserted proviso to section 2(15) will apply to entities whose purpose is advancement of any other object of general public utility but will not apply to entities engaged in activities in nature of relief to poor, education or medical relief. "5.3 Section

DCIT (EXEMPTIONS), CIRCLE-2,, AHMEDABAD vs. M/S.UNITED WAYOF BARODA, VADODARA

In the result, ITA No. 3565/Ahd/16 is dismissed

E) vs Ahmedabad Management Association [2014] 47 taxmann.com 162 (Gujarat), has held that newly inserted proviso to section 2(15) will apply to entities whose purpose is advancement of any other object of general public utility but will not apply to entities engaged in activities in nature of relief to poor, education or medical relief. "5.3 Section

THE DCIT (EXEMPTIONS), CIRCLE-2,, AHMEDABAD vs. M/S. UNITED WAY OF BARODA,, VADODARA

In the result, ITA No. 3565/Ahd/16 is dismissed

E) vs Ahmedabad Management Association [2014] 47 taxmann.com 162 (Gujarat), has held that newly inserted proviso to section 2(15) will apply to entities whose purpose is advancement of any other object of general public utility but will not apply to entities engaged in activities in nature of relief to poor, education or medical relief. "5.3 Section

PRAYATNA CHARITABLE TRUST,AHMEDABAD vs. THE CIT(EXEMPTION), AHMEDABAD

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

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

22-01- 2025], ITAT held that where CIT (Exemption) rejected application of assessee-trust for grant of registration under section 80G on ground that two objects of trust were religious in nature, since CIT (Exemption) relied upon only two out of ten objects to show that assessee was a religious trust and assessee had specifically submitted that its expenditure

GUJARAT HOUSING BOARD (GHB),,AHMEDABAD vs. THE D.C.I.T. (EXEMPTION), CIRCLE-1,, AHMEDABAD

In the result, the appeal is allowed in the terms indicated above

Bench: Him) Of Denying Exemption To The Appellant’S Income U/S.11 & 12 Of The Income Tax Act, 1961 As Claimed In The Appellant’S Return, On The Ground That The Appellant’S Case Attracted The First Proviso To Section 2(15) & In Turn, Sub-Section(8) Of Section 13 Of The Act.

e) the adjoining of areas of the scheme can be part of the scheme for the purpose of the efficiency of the scheme. U/s.36 GHB is required to make compensatory payments in respect of land or building vested by a scheme in the Board either to the Municipality or to general public. U/s.49 GHB has been given power to dispose

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

22. Business activity has an important pervading element of self interest, though fair dealing should and can be present, whilst charity or charitable activity is antithesis of activity undertaken with profit motive or activity undertaken on sound or recognized business principles. Charity is driven by altruism and desire to serve others, though element of self preservation may be present

SANDEEP MOHANRAJ SINGHI,AHMEDABAD vs. ACIT, CIRCLE4(2), AHMEDABAD, AHMEDABAD

In the result, appeal of the assessee is partly allowed

Bench: Shri T.R. Senthil Kumar & Shri Narendra Prasad Sinhaassessment Year: 2018-19

2) of the Act, the invocation of provisions of Section 13(1)(c) of the Act, to deny the exemption under Section 11 & 12 of the Act, was not proper. 22. Hon’ble Gujarat High Court in the case of Shree Kamdar Education Trust vs. ITO (supra) had an occasion to examine the mischief of Section

ITO(EXEMPTIONS),, AHMEDABAD vs. CHAMUNDA FOUNDATION,, AHMEDABAD

In the result, the CO No.83/Ahd/2015 filed by the assessee is allowed for statistical purposes

Bench: Shri Waseem Ahmed & Ms. Madhumita Roysl.

E R PER BENCH: The captioned appeals and Cross Objections have been filed at the instance of the Assessee and Revenue against the separate orders of the ITA Nos.1071 & 1072/Ahd/2013, CO No.82/Ahd/15 ITA No.829/Ahd/15 (By Revenue) &CO 83/Ahd/15 Chamunda Foundation vs. CIT/ACIT Asst.Years -2009-10, 2010-11, 2011-12 Commissioner of Income Tax and Commissioner of Income Tax (Appeals), Gandhinagar

CHAMUNDA FOUNDATION,AHMEDABAD vs. THE CIT,, GANDHINAGAR

In the result, the CO No.83/Ahd/2015 filed by the assessee is allowed for statistical purposes

Bench: Shri Waseem Ahmed & Ms. Madhumita Roysl.

E R PER BENCH: The captioned appeals and Cross Objections have been filed at the instance of the Assessee and Revenue against the separate orders of the ITA Nos.1071 & 1072/Ahd/2013, CO No.82/Ahd/15 ITA No.829/Ahd/15 (By Revenue) &CO 83/Ahd/15 Chamunda Foundation vs. CIT/ACIT Asst.Years -2009-10, 2010-11, 2011-12 Commissioner of Income Tax and Commissioner of Income Tax (Appeals), Gandhinagar

JT.CIT(E),CIRCLE -2 AHMEDABAD, AHMEDABAD vs. VADODARA URBAN DEVELOPMENT AUTHORITY , VADODARA

In the result, the appeal of the Department is dismissed

Bench: Shri Waseem Ahmed (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

Section 2(15) of the Act "charitable purpose" includes relief of the poor, education, yoga, medical relief. preservation of environment (including watersheds, forests and wildlife) and preservation of monuments or places or objects of artistic or historic interest, and the advancement of any other object of general public utility:-- Provided that the advancement of any other object of general public

JT.CIT(E), CIRCLE-2 AHMEDABAD, AHMEDABAD vs. VADODARA URBAN DEVELOPMENT AUTHORITY , VADODARA

In the result, the appeal of the Department is dismissed

Bench: Shri Waseem Ahmed (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

Section 2(15) of the Act "charitable purpose" includes relief of the poor, education, yoga, medical relief. preservation of environment (including watersheds, forests and wildlife) and preservation of monuments or places or objects of artistic or historic interest, and the advancement of any other object of general public utility:-- Provided that the advancement of any other object of general public

JT.CIT(EXEMPTION)CIRCL-2 AHMEDABAD, AHMEDABAD vs. VADODARA URBAN DEVELOPMENT AUTHORITY, VADODARA

In the result, the appeal of the Department is dismissed

Bench: Shri Waseem Ahmed (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

Section 2(15) of the Act "charitable purpose" includes relief of the poor, education, yoga, medical relief. preservation of environment (including watersheds, forests and wildlife) and preservation of monuments or places or objects of artistic or historic interest, and the advancement of any other object of general public utility:-- Provided that the advancement of any other object of general public

VADODARA URBAN DEVELOPMENT AUTHORITY,VADODARA vs. THE ACIT, CIRCLE-2 (EXEMP), AHMEDABAD

In the result, the appeal of the Department is dismissed

Bench: Shri Waseem Ahmed (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

Section 2(15) of the Act "charitable purpose" includes relief of the poor, education, yoga, medical relief. preservation of environment (including watersheds, forests and wildlife) and preservation of monuments or places or objects of artistic or historic interest, and the advancement of any other object of general public utility:-- Provided that the advancement of any other object of general public