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

charitable purposes, the income generated from such activities shall not be treated as income derived from property held under the trust within the meaning of section 11(1)(a) of the Act. 7.8. The assessment was ultimately finalized by and under an order dated 28.03.2014 holding that the activities of the assessee does not fall under clause “Education and medical

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

charitable purposes, the income generated from such activities shall not be treated as income derived from property held under the trust within the meaning of section 11(1)(a) of the Act. 7.8. The assessment was ultimately finalized by and under an order dated 28.03.2014 holding that the activities of the assessee does not fall under clause “Education and medical

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

charitable purposes, the income generated from such activities shall not be treated as income derived from property held under the trust within the meaning of section 11(1)(a) of the Act. 7.8. The assessment was ultimately finalized by and under an order dated 28.03.2014 holding that the activities of the assessee does not fall under clause “Education and medical

GIVE FOUNDATION,BANGALORE vs. THE DY.CIT, CIRCLE-1(EXEMPTION), AHMEDABAD

In the result, the primary matter involved in all the Assessment

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

charitable in nature and covered under main limbs of section 2(15) of the Act. Tax Effect: NIL, being technical ground. 6.(a) Ld. NFAC erred in law and on facts in ignoring submission that aggregate receipts of charity fees or Give India Listing Income does not exceed 20% of the total receipts and accordingly proviso to section

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

The appeal of the Revenue is dismissed

section 11(1)(a) of the IT Act, on the Gross Income, without appreciating the findings of the AO. 3. It was pointed out that the solitary issue in the present appeal is whether, in the case of a charitable trust, the amount treated as exempt u/s 11(1)(a) of the Act ,on account of setting aside/accumulation of income

BARODA CRICKET ASSOCIATION,,VADODARA vs. THE DY. CIT, (EXEMPTION), CIRCLE-2,, AHMEDABAD

In the result, appeal is allowed

charitable activities" and thereby disallowing exemption u/s 11 of the Income Tax Act, 1961 ("the Act"). 2. The learned CIT(A) erred in fact and in law in confirming the action of the AO in taxing the net surplus of Rs. 40,33,47,248/- as per income and expenditure account as income of the Appellant. Baroda Cricket Association

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

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 interest

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 activities" and thereby disallowing exemption u/s. 11 of the Income Tax Act, 1961 ("the Act"). 2.The learned CIT(A) erred in fact and in law in confirming the action of the AO, in considering the activities carried out by the Appellant are in nature of trade, commerce and business and therefore covered by the proviso to section

THE DY. COMMISSIONER OF INCOME TAX (EXEMPTIONS), CIRCLE-2,, AHMEDABAD vs. ANIMAL BREEDING RESEARCH ORGANIZATION, (INDIA), ANAND

In the result, this tax appeal is dismissed

Bench: Shri Pramod Kumar & Ms. Madhumita Roy

charitable purposes. The main objectives of the trust are-to breed the cattle and endeavour to improve the quality of the cows and oxen in view of the need of good oxen as India is prominent agricultural country, to produce and sale the cow milk; to hold and cultivate agricultural lands; to keep grazing lands for cattle keeping and breeding

THE DY. COMMISSIONER OF INCOME TAX (EXEMPTIONS), CIRCLE-2,, AHMEDABAD vs. ANIMAL BREEDING RESEARCH ORGANIZATION, (INDIA), ANAND

In the result, this tax appeal is dismissed

Bench: Shri Amarjit Singh & Ms. Madhumita Roy

charitable purposes. The main objectives of the trust are-to ITA No.2639/Ahd/2017 & CO No.07/Ahd/2019 DCIT vs. Animal Breeding Research Organization Asst.Year – 2013-14 breed the cattle and endeavour to improve the quality of the cows and oxen in view of the need of good oxen as India is prominent agricultural country, to produce and sale the cow milk; to hold

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

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

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

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

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

PARTH PRAGATI MANDAL,SABARKANTHA vs. THE ITO(EXEMPTION), PALANPUR

In the result, appeal preferred by the appellant is allowed for statistical purposes

Bench: Shri Waseem Ahmed & Ms. Madhumita Royआयकर अपील सं./I.T.A. No. 882/Ahd/2023 ("नधा"रण वष" / Assessment Year : 2018-19) Parth Pragati Mandal The Income Tax Officer बनाम/ 19, Umiya Parivar Society, (Exemption) Vs. Valasana Road, Idar, Palanpur Sabarkantha – 383430, Gujarat "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aabtp4353N (Appellant) .. (Respondent) Shri Tej Shah, A.R. अपीलाथ" ओर से /Appellant By : ""यथ" क" ओर से/Respondent By : Shri C S Sharma, Sr. Dr 21/02/2024 Date Of Hearing 23/02/2024 Date Of Pronouncement O R D E R Per Ms. Madhumita Roy - Jm: The Instant Appeal Filed At The Instance Of The Assessee Is Directed Against The Order Dated 05.09.2023 Passed By The National Faceless Appeal Centre (Nfac), Delhi, Arising Out Of The Order Dated 13.09.2021 Passed By The Ao, Nfac, Delhi, Under Section 143(3) Of The Income Tax Act, 1961, (Hereinafter Referred To As ‘The Act’), Raising A Demand Of Rs.2,30,409/- For Assessment Year 2018-19, Whereby & Whereunder The Appeal Filed By The

Trust is to impart education provided to the poor and needy people of the villages of different parts of Gujarat claimed to have exempted under the Act and filing income tax return every year claiming exemption due to having activity as mentioned hereinabove. In the year under consideration, the appellant filed its return of income on 31.10.2018 declaring total loss

GUJARAT TECHNOLOGICAL UNIVERSITY,AHMEDABAD, VADODARA. vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-1 EXEMPTIONS, AHMEDABAD, GUJARAT.

In the result, the appeal of the assessee is allowed

Bench: Ms Suchitra Kamble & Shri Makarand V. Mahadeokarआयकर अपील सं /Ita No.1187/Ahd/2025 िनधा"रण वष" /Assessment Year : 2019-10 Gujarat Technological University, The Dcit, Nr. Vishwakarma Govt. Engg. College, बनाम/ Circle-1, V/S. Near Visar Three Roads, Exemptions, Chandkheda Society Area S.O, Ahmedabad Gandhinagar, Ahmedabad-382424. (Gujarat) "थायी लेखा सं./Pan: Aaalg1109L अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Ms. Amrin Pathan, Ar Revenue By : Shri Rignesh Das, Sr-Dr सुनवाई की तारीख/Date Of Hearing : 14/08/2025 घोषणा की तारीख /Date Of Pronouncement: 19/08/2025 आदेश/O R D E R Per Makarand V. Mahadeokar, Am: ] ] This Appeal By The Assessee Is Directed Against The Order Of The Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi [Hereinafter Referred To As “The Cit(A)”] Dated 14.03.2025, For The Assessment Year (A.Y.) 2019–20, Arising Out Of The Rectification Order Passed By The Centralized Processing Centre (Cpc), Bengaluru, Under

234B. ITA No.1187/Ahd/2025. Gujarat Technological University vs.D CIT 6 10. The learned CIT(A) erred in fact and in law in confirming the levy of interest u/s 234C. 11. Your Appellant craves the right to add to or alter, amend, substitute, delete or modify all or any of the above grounds of appeal. 10. During the course of hearing

MAHALAXMI ASPHALT PRIVATE LIMITED,AHMEDABAD vs. ITO, WARD-2(1)(1), AHMEDABAD

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

Bench: Ms. Suchitra Kamble & Shri Narendra Prasad Sinhaassessment Year: 2020-21

234B and 234C is unjustifiable.” 3. The assessee is a Company and filed the return of income on 29.12.2020 thereby declaring total income of Rs.25,89,450/-. The assessee opted for special rate of taxation under Section 115BAA of the Income Tax Act, 1961 for the Assessment Year 2020-21. The assessee also selected taxation regime under Section 115BAA

GSFC SCIENCE FOUNDATION,VADODARA vs. THE ITO, WARD EXEMPTION, VADODARA

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

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

section 11(2) in proper perspective. 11. Without prejudice to the above, the learned CIT (A) erred in fact and in law hi confirming the action of the Id. AO in not allowing claim of exemption u/s 11(2) on the ground of non-fulfilment of procedural requirement. ITA No. 0224/Ahd/2021 [GSFC Science Foundation