VINAYAKA EDUCATION TRUST,NADIAD vs. THE DDIT, CPC, BENGALURU JURIS. AO- THE ITO, EXEMPTION WARD, VADODARA

In the result, the appeal of the assessee stands allowed

234A,\n234B, 234C and 234F was also charged and a demand of Rs.1,87,34,360/-\nwas raised.\n2.3 Aggrieved by the intimation under section 143(1), the assessee filed an\napplication for rectification under section 154, however, the CPC passed the\norder dated 06.03.2023 under section 154 reiterating the same computation\nas in the intimation under section

THE DY. COMMISSIONER OF INCOME TAX (EXEMPTIONS) CIRCLE-2,, AHMEDABAD vs. CHARUTAR AROGYA MANDAL,,

In the result, revenue’s appeal is dismissed

Bench: Shri Pramod Kumar & Ms. Madhumita Roy

234A, 234B and 234C after credit of TDS of Rs.32,16,342/-. An application for rectification u/s 154 dated 29.04.2015 and 25.09.2015 has been filed by the assessee with a request to grant the total expenditure of Rs.97,92,83,956/- since the same is applied for the object of the trust and refund of Rs.33,55,038/- along with

SHREE VARDHMAN STANAKVASI JAIN SHRAVAK TRUST,AHMEDABAD vs. THE ITO, WARD-3(2)(1), AHMEDABAD

In the result, the appeal of the assessee is allowed

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

234A, 234B, 234C are unjustified.” 3. The brief facts of the case are that the assessee is a trust registered under Section 12A of the Act. During the year under consideration, the assessee trust received donation of Rs. 17,96,000/- for building fund and the same was treated as corpus donation, and claimed as exempt from tax since

SHRI RUSHABHDEV SWETAMBAR MURTIPUJAK JAIN SANGH,AHMEDABAD vs. THE ITO, WARD-2 (EXEMPTION), AHMEDABAD

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

Bench: Shri T.R. Senthil Kumar&Shri Makarand V. Mahadeokar

charitable trust under section 12AA of the Act. The Assessing Officer received information through NMS/Insight database indicating that cash deposits aggregating to Rs. 21,56,720/- and bank interest income of Rs. 1,37,082/- were recorded in certain bank accounts during the financial year relevant to the assessment year under consideration, corresponding to PAN AAATR2081G. According

WORLD YOUTH HEART FEDERATION - INDIA,VADODARA vs. CPC BANGALORE, INCOME TAX OFFICER-(EXEMPTION) BARODA, VADODARA

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

Bench: Ms. Suchitra Kamble

section 234A, 234B, 234C and 234F of Income Tax Act, 1961 8. Ground 8. Appellant craves leave to add further grounds or to amend or alter the existing grounds of appeal on or before the date of hearing.” 3. The assessee is a public charitable trust

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

THE JANSEVA TRUST,GODHRA vs. THE INCOME TAX OFFICER, WARD 4(1)(2), VADODARA (NOW INCOME TAX OFFICER, WARD 1, GODHRA), GODHRA

In the result, the appeal of the assessee is allowed for statistical purposes, subject to the above directions

Bench: Shri T.R. Senthil Kumar & Shri Makarand V. Mahadeokarआयकर अपील सं /Ita No.851/Ahd/2023 िनधा"रण वष" /Assessment Year : 2017-18 The Janseva Trust The Ito बनाम/ Opp. Gyandeep School Ward-4(1)(1)(2), Vadodara V/S. Nr.Jivanlal Hospital (Now Ito, Ward-1, Godhra – 389 001 (Gujarat) Godhra – 389 001) "थायी लेखा सं./Pan: Aaatt 2888 D (अपीलाथ$/ Appellant) (%& यथ$/ Respondent) Assessee By : Ms. Nikhita Bhamblani & Amrin Pathan, Ars Revenue By : Shri Rignesh Das, Sr.Dr सुनवाई की तारीख/Date Of Hearing : 27/01/2025 घोषणा की तारीख /Date Of Pronouncement: 29/01/2025 आदेश/O R D E R Per Makarand V. Mahadeokar, Am: The Present Appeal Has Been Filed By The Assessee Against The Order Passed By The Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre, Delhi [Hereinafter Referred To As “Cit(A)”], Dated 29.08.2023, For The Assessment Year (A.Y.) 2017-18. The Said Appeal Arises From The Assessment Order Passed By The Income Tax Officer (Ito), Ward 4(1)(2), Vadodara [Hereinafter Referred To As “Ao”], Under Section 144 Of The Income Tax Act, 1961 [Hereinafter Referred To As “The Act)”], On 24.12.2019. The Janseva Trust Vs. Ito Asst. Year : 2017-18

charitable trust registered with the Charity Commissioner, Panchmahal, Gujarat (Registration No. Panchmahal E-2243, dated 31.01.1993). It is engaged in providing financial relief to poor and needy individuals by offering small, interest-free loans as part of its micro- finance activities. Despite being operational during the financial year relevant to the assessment year under consideration, the assessee did not file

SHRI MAHESH P. GANDHI,AHMEDABAD vs. THE ACIT., CIRCLE-10,, AHMEDABAD

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

Bench: Shri Waseem Ahmed & Shri Siddhartha Nautiyalआयकर अपील सं./Ita Nos.1022 To 1025/Ahd/2018 िनधा"रण वष"/Asstt. Year: (1992-1993 To 1995-1996) Shri Mahesh P. Gandhi, A.C.I.T., D-404, 5Th Floor, Vs. Circle-10, Dharnidhar Tower, Ahmedabad. Paldi, Ahmedabad.

234A and 234B of the Act, on the last assessed income. 5. That the appellant craves liberty to add, amend, alter and delete any grounds of appeal before the final hearing. 3. The assessee in ground No. 1 and 2 has challenged the validity of the assessment framed under section 147 read with section 143(3)/254

GANDHINAGAR URBAN DEVELOPMENT AUTHORITY,,GANDHINAGAR vs. THE DY.CIT, GANDHINAGAR CIRCLE,, GANDHINAGAR

In the result, the appeal of the assessee is allowed

trust as local authority. The Assessee should get exemption on this count. 4. Assessing Officer has erred in charging Interest u/s 234A, 234B and 234C of the Act.” 3. The fact in brief is that return of income declaring loss of Rs. 24,320 was filed on 30th Sep, 2011. The case was selected under scrutiny by issuing of notice

SHREE SWAMINARAYAN CHARITABLE TRUST,AHMEDABAD vs. THE ITO, WARD-2 (EXEMPTION), AHMEDABAD

Bench: Dr. Brr Kumarasstt.Year : 2016-17 Shree Swaminarayan Charitable Trust Ito, Ward-2 20, Pushpak Bungalows Vs (Exemption) Nr.Dipak School Ahmedabad. New Nikol, Ahmedabad. Pan : Aafs 8164 H (Applicant) (Responent) Assessee By : Shri Parin Shah, Ca Revenue By : Shri Ravindra, Sr.Dr सुनवाई क" तारीख/Date Of Hearing : 09/10/2024 घोषणा क" तारीख /Date Of Pronouncement: 09/10/2024 आदेश आदेश/O R D E R आदेश आदेश

Charitable Trust ITO, Ward-2 20, Pushpak Bungalows Vs (Exemption) Nr.Dipak School Ahmedabad. New Nikol, Ahmedabad. PAN : AAFS 8164 H (Applicant) (Responent) Assessee by : Shri Parin Shah, CA Revenue by : Shri Ravindra, SR.DR सुनवाई क" तारीख/Date of Hearing : 09/10/2024 घोषणा क" तारीख /Date of Pronouncement: 09/10/2024 आदेश आदेश/O R D E R आदेश आदेश This is assessee

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

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

234A and 234B of the Act for Rs. 9,07,92,905/- and Rs. 9,79,33,920/-, respectively. It is submitted that in the facts and circumstances of the case such interest is not liable and hence be deleted. Your Appellant reserves the right to add, alter, amend and / or withdraw any of the above Grounds of Appeal

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

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

234A and 234B of the Act for Rs. 9,07,92,905/- and Rs. 9,79,33,920/-, respectively. It is submitted that in the facts and circumstances of the case such interest is not liable and hence be deleted. Your Appellant reserves the right to add, alter, amend and / or withdraw any of the above Grounds of Appeal

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

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

234A and 234B of the Act for Rs. 9,07,92,905/- and Rs. 9,79,33,920/-, respectively. It is submitted that in the facts and circumstances of the case such interest is not liable and hence be deleted. Your Appellant reserves the right to add, alter, amend and / or withdraw any of the above Grounds of Appeal

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

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

234A and 234B of the Act for Rs. 9,07,92,905/- and Rs. 9,79,33,920/-, respectively. It is submitted that in the facts and circumstances of the case such interest is not liable and hence be deleted. Your Appellant reserves the right to add, alter, amend and / or withdraw any of the above Grounds of Appeal

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

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

234A and 234B of the Act for Rs. 9,07,92,905/- and Rs. 9,79,33,920/-, respectively. It is submitted that in the facts and circumstances of the case such interest is not liable and hence be deleted. Your Appellant reserves the right to add, alter, amend and / or withdraw any of the above Grounds of Appeal