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48 results for “charitable trust”+ Section 201(1)clear

Sorted by relevance

Karnataka455 Delhi195 Mumbai135 Chennai109 Cochin50 Ahmedabad48 Bangalore47 Pune46 Kolkata41 Jaipur29 Lucknow20 Calcutta16 Cuttack15 Allahabad12 Surat11 Rajkot10 Chandigarh9 Indore9 Jodhpur9 Nagpur8 Telangana6 Patna5 Hyderabad5 Kerala5 Amritsar5 Rajasthan5 Agra4 SC3 Raipur3 Guwahati2 Dehradun2 Jabalpur2 Visakhapatnam1 Andhra Pradesh1

Key Topics

Section 1186 Exemption44 Section 2(15)42 Section 12A35 Section 143(1)34 Section 1015 Charitable Trust15 Addition to Income13 Section 271(1)(c)

DCIT (EXEMPTION), CIRCLE-1, BANGLORE vs. VYAKTI VIKAS KENDRA INDIA,, AHMEDABAD

In the result revenue’s appeal is dismissed

ITA 806/AHD/2018[2013-14]Status: DisposedITAT Ahmedabad03 Sept 2019AY 2013-14

Bench: Shri Pramod Kumar& Ms. Madhumita Roy

For Appellant: Shri N. R. Soni, CIT-D.RFor Respondent: Shri S. N. Soparkar, Sr. Advocate

Section 11Section 129Section 12ASection 13(1)(d)Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 2(15)Section 244A

Showing 1–20 of 48 · Page 1 of 3

11

Section 143(3)10

201-500 2,08,71,143 56,127 15.71% 23.14% 3 501-1000 10,87,10,735 1,21,084

THE ACIT, (EXEMPTION) CIRCLE-1, AHMEDABAD vs. VYAKTI VIKAS KENDRA INDIA, AHMEDABAD

In the result revenue’s appeal is dismissed

ITA 2344/AHD/2018[2014-15]Status: DisposedITAT Ahmedabad03 Sept 2019AY 2014-15

Bench: Shri Pramod Kumar& Ms. Madhumita Roy

For Appellant: Shri N. R. Soni, CIT-D.RFor Respondent: Shri S. N. Soparkar, Sr. Advocate

Section 11Section 129Section 12ASection 13(1)(d)Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 2(15)Section 244A

201-500 2,08,71,143 56,127 15.71% 23.14% 3 501-1000 10,87,10,735 1,21,084

DCIT (EXEMPTION), CIRCLE-1, BANGLORE vs. VYAKTI VIKAS KENDRA INDIA,, AHMEDABAD

In the result revenue’s appeal is dismissed

ITA 265/AHD/2018[2011-12]Status: DisposedITAT Ahmedabad03 Sept 2019AY 2011-12

Bench: Shri Pramod Kumar& Ms. Madhumita Roy

For Appellant: Shri N. R. Soni, CIT-D.RFor Respondent: Shri S. N. Soparkar, Sr. Advocate

Section 11Section 129Section 12ASection 13(1)(d)Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 2(15)Section 244A

201-500 2,08,71,143 56,127 15.71% 23.14% 3 501-1000 10,87,10,735 1,21,084

DCIT (EXEMPTION), CIRCLE-1, BANGLORE vs. VYAKTI VIKAS KENDRA INDIA,, AHMEDABAD

In the result revenue’s appeal is dismissed

ITA 805/AHD/2018[2012-13]Status: DisposedITAT Ahmedabad03 Sept 2019AY 2012-13

Bench: Shri Pramod Kumar& Ms. Madhumita Roy

For Appellant: Shri N. R. Soni, CIT-D.RFor Respondent: Shri S. N. Soparkar, Sr. Advocate

Section 11Section 129Section 12ASection 13(1)(d)Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 2(15)Section 244A

201-500 2,08,71,143 56,127 15.71% 23.14% 3 501-1000 10,87,10,735 1,21,084

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

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

ITA 1884/AHD/2024[NA]Status: DisposedITAT Ahmedabad31 Jul 2025

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

201, Devashish Complex, Nr. Regenta Central Antarim Hotel, Off C.G. Road, Ahmedabad-380006, Gujarat PAN: ABETS8845G (Respondent) (Appellant) Assessee Represented: Shri Divyang Shah, A.R. Revenue Represented: Shri Sher Singh, CIT-DR Date of hearing : 28-07-2025 Date of pronouncement : 31-07-2025 आदेश/ORDER PER : T.R. SENTHIL KUMAR, JUDICIAL MEMBER:- This appeal is filed by the assessee as against

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

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

ITA 904/AHD/2019[2014-15]Status: DisposedITAT Ahmedabad20 Apr 2022AY 2014-15

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

For Appellant: Shri Mehul Ranpura, A.RFor Respondent: Shri Vijaykumar Jaiswal, CIT.D.R

Section 11Section 12A

Section 11 by holding that Appellant Trust has violated above provisions. Even otherwise, case of the Appellant is further supported by decision of Hon'ble Chennai ITAT in the case of JCIT V/s Bhaktavatsalam Memorial Trust[201'1] 5 I taxmaiin.com 248 has held that "Advancement of interest free loan by ti charitable

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

ITA 1082/AHD/2024[NA]Status: DisposedITAT Ahmedabad06 Jun 2025

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

For Appellant: Shri Divyang Shah, AR

Section 12ASection 12A(1)(ac)Section 13(1)(b)

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 PER MAKARAND V.MAHADEOKAR

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

ITA 444/AHD/2025[2018-19]Status: DisposedITAT Ahmedabad26 May 2025AY 2018-19

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

For Appellant: Shri Sanjay R. Shah, A.RFor Respondent: Shri Veerbadram Vislavath, Sr. DR

Section 11Section 12ASection 12A(1)(b)Section 139Section 143Section 143(1)Section 143(1)(a)

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. 7.5 In the case of CIT v. Gujarat Oil & Allied Industries [1993] 201 ITR 325 (Guj.), the High Court held that where

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

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

ITA 88/AHD/2025[2022-23]Status: DisposedITAT Ahmedabad19 Jun 2025AY 2022-23

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

For Appellant: Shri Divyang Shah, A.RFor Respondent: Shri Hargovind Singh, Sr. DR

Section 11Section 12A(1)(B)Section 143(1)Section 143(1)(a)Section 154

201, Ahmedabad Devashish Complex, Nr. Regenta Central Antarim Hotel, Off. C.G. Road, Ahmedabad-380009 [PAN No.AABTS1491A] (Appellant) .. (Respondent) Appellant by : Shri Divyang Shah, A.R. Respondent by: Shri Hargovind Singh, Sr. DR Date of Hearing 10.06.2025 19.06.2025 Date of Pronouncement O R D E R PER SIDDHARTHA NAUTIYAL - JUDICIAL MEMBER: This appeal has been filed by the Assessee against the order

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

ITA 935/AHD/2024[2017-18]Status: DisposedITAT Ahmedabad22 Apr 2025AY 2017-18

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

For Appellant: Ms. Amrin Pathan, A.RFor Respondent: Shri V. Nandakumar, CIT DR

Section 11Section 12ASection 147Section 148Section 263

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. 7.5 In the case of CIT v. Gujarat Oil & Allied Industries [1993] 201 ITR 325 (Guj.), the High Court held that where

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

ITA 798/AHD/2025[2019-20]Status: DisposedITAT Ahmedabad13 Aug 2025AY 2019-20

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

Section 11Section 119(2)(b)Section 143Section 143(1)

1) of the Act the assessee uploaded in Form 10B and filed application for rectification under section 154 of the Act. The application of the assessee was rejected on the ground report in Form 10B was not furnished before due date of return of income. The Id. CIT(A) dismissed the appeal of the assessee by taking view the audit

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

ITA 799/AHD/2025[2020-21]Status: DisposedITAT Ahmedabad13 Aug 2025AY 2020-21

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

Section 11Section 119(2)(b)Section 143Section 143(1)

1) of the Act the assessee uploaded in Form 10B and filed application for rectification under section 154 of the Act. The application of the assessee was rejected on the ground report in Form 10B was not furnished before due date of return of income. The Id. CIT(A) dismissed the appeal of the assessee by taking view the audit

GUJARAT MEDICAL EDUCATION AND RESEARCH SOCIETY AHMEDABAD,GANDHINAGAR vs. THE DY.CIT, CIRCLE-1, EXEMP, AHMEDABAD

In the result, the appeals of the assessee for A

ITA 2615/AHD/2025[2018-19]Status: DisposedITAT Ahmedabad17 Feb 2026AY 2018-19

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

For Appellant: Respondent by: Shri Rignesh Das, CIT-DRFor Respondent: Shri Rignesh Das, CIT-DR

Section 10Section 234ASection 270ASection 271(1)(c)Section 271ASection 69

trust engaged in running as many as eight medical colleges and nine medical hospitals in the State of Gujarat and is largely financed by the State Government. The Hon’ble Supreme Court in Collector, Land Acquisition v. Mst. Katiji & Ors. [(1987) 167 ITR 471 (SC)] has held that a liberal ITA Nos. 2612 to 2616/Ahd/2025 Gujarat Medical Education and Research

GUJARAT MEDICAL EDUCATION AND RESEARCH SOCIETY AHMEDABAD,GANDHINAGAR vs. THE DY.CIT, CIRCLE-1, EXEMP, AHMEDABAD

In the result, the appeals of the assessee for A

ITA 2612/AHD/2025[2015-16]Status: DisposedITAT Ahmedabad17 Feb 2026AY 2015-16

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

For Appellant: Respondent by: Shri Rignesh Das, CIT-DRFor Respondent: Shri Rignesh Das, CIT-DR

Section 10Section 234ASection 270ASection 271(1)(c)Section 271ASection 69

trust engaged in running as many as eight medical colleges and nine medical hospitals in the State of Gujarat and is largely financed by the State Government. The Hon’ble Supreme Court in Collector, Land Acquisition v. Mst. Katiji & Ors. [(1987) 167 ITR 471 (SC)] has held that a liberal ITA Nos. 2612 to 2616/Ahd/2025 Gujarat Medical Education and Research

GUJARAT MEDICAL EDUCATION AND RESEARCH SOCIETY AHMEDABAD,GANDHINAGAR vs. THE DY.CIT, CIRCLE-1, EXEMP, AHMEDABAD

In the result, the appeals of the assessee for A

ITA 2616/AHD/2025[2018-19]Status: DisposedITAT Ahmedabad17 Feb 2026AY 2018-19

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

For Appellant: Respondent by: Shri Rignesh Das, CIT-DRFor Respondent: Shri Rignesh Das, CIT-DR

Section 10Section 234ASection 270ASection 271(1)(c)Section 271ASection 69

trust engaged in running as many as eight medical colleges and nine medical hospitals in the State of Gujarat and is largely financed by the State Government. The Hon’ble Supreme Court in Collector, Land Acquisition v. Mst. Katiji & Ors. [(1987) 167 ITR 471 (SC)] has held that a liberal ITA Nos. 2612 to 2616/Ahd/2025 Gujarat Medical Education and Research

GUJARAT MEDICAL EDUCATION AND RESEARCH SOCIETY AHMEDABAD,GANDHINAGAR vs. THE DY.CIT, CIRCLE-1, EXEMP, AHMEDABAD

In the result, the appeals of the assessee for A

ITA 2613/AHD/2025[2015-16]Status: DisposedITAT Ahmedabad17 Feb 2026AY 2015-16

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

For Appellant: Respondent by: Shri Rignesh Das, CIT-DRFor Respondent: Shri Rignesh Das, CIT-DR

Section 10Section 234ASection 270ASection 271(1)(c)Section 271ASection 69

trust engaged in running as many as eight medical colleges and nine medical hospitals in the State of Gujarat and is largely financed by the State Government. The Hon’ble Supreme Court in Collector, Land Acquisition v. Mst. Katiji & Ors. [(1987) 167 ITR 471 (SC)] has held that a liberal ITA Nos. 2612 to 2616/Ahd/2025 Gujarat Medical Education and Research

GUJARAT MEDICAL EDUCATION AND RESEARCH SOCIETY AHMEDABAD,GANDHINAGAR vs. THE DY.CIT, CIRCLE-1, EXEMP, AHMEDABAD

In the result, the appeals of the assessee for A

ITA 2614/AHD/2025[2018-19]Status: DisposedITAT Ahmedabad17 Feb 2026AY 2018-19

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

For Appellant: Respondent by: Shri Rignesh Das, CIT-DRFor Respondent: Shri Rignesh Das, CIT-DR

Section 10Section 234ASection 270ASection 271(1)(c)Section 271ASection 69

trust engaged in running as many as eight medical colleges and nine medical hospitals in the State of Gujarat and is largely financed by the State Government. The Hon’ble Supreme Court in Collector, Land Acquisition v. Mst. Katiji & Ors. [(1987) 167 ITR 471 (SC)] has held that a liberal ITA Nos. 2612 to 2616/Ahd/2025 Gujarat Medical Education and Research

SHREE BHAKT SAMAJ VIKAS EDUCATION TRUST,BODELI vs. ASST. COMMISSIONER OF INCOME TAX EXEMPTION, VADODARA

In the result, the appeal of the assessee is allowed

ITA 775/AHD/2025[2021-22]Status: DisposedITAT Ahmedabad25 Jun 2025AY 2021-22

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

For Appellant: Shri Rushin Patel, ARFor Respondent: Shri Alpesh Parmar, CIT DR

Section 11Section 12ASection 139(1)Section 143(1)

1) of the Act dated 17.12.2024, this was not a fit case for denial of exemption under Section 11 of the Act, only on account of delay in filing of Form 10B. 7. In response, Ld. D.R. placed reliance on the observations made by the Assessing Officer and Ld. CIT(A) in their respective orders. 8. We have heard

INSTITUTE OF DEFENCE STUDIES AND RESEARCH FOUNDATION (IDSRF),AHMEDABAD vs. THE ITO EXEMPTION, WARD (1), AHMEDABAD., AHMEDABAD

In the result, the appeal of the assessee is allowed

ITA 1047/AHD/2025[2023-24]Status: DisposedITAT Ahmedabad13 Aug 2025AY 2023-24

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

For Appellant: Ms. Devina Patel, ARFor Respondent: Shri Pratik Sharma, Sr. DR

Section 11Section 11(1)(a)Section 13Section 139(1)Section 143(1)Section 250

1) of the Act, on 28.10.2024 and therefore, claim of exemption under section 11 of the Act cannot be denied only on account of delay in filing of Form 10B before due stipulated date. In this case, it would be useful to reproduce the relevant extract on the order of ITAT, Ahmedabad Tribunal in the case of Shree Bhakt Samaj

SHREE HARSANIJI PUBLIC CHARITABLE TRUST,MEHSANA vs. THE ITO (EXEMPTION), PALANPUR

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

ITA 242/AHD/2021[2015-16]Status: DisposedITAT Ahmedabad24 Jun 2022AY 2015-16

Bench: Smt.Annapurna Gupta & T.R. Senthil Kumarassessment Year : 2015-16 Shree Harsaniji Public Charitable Trust Ito (Exemption) 32, Shiv Society Part-2 Vs Palanpur. Nr.B.K. Cinema Mehsana 384 002. Pan : Aaats 7750 B.

For Appellant: Shri Parimalsinh B. Parmar, ARFor Respondent: Shri Alpesh Parmar, Sr.DR

Section 11(2)Section 119(2)Section 119(2)(b)Section 143(1)Section 143(3)Section 154

201 wherein it is held as follows: “6. It is abundantly clear from the wordings of sub-section (2) of section 11 that it is mandatory for the person claiming the benefit of section 11 to intimate to the assessing authority the particulars required under rule 17 in Form No. 10 of the Act. If during the assessment proceedings