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

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 143(1) and confirmed

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

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 u/s 244A

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

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 it was specifically

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

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

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

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

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, the learned Authorised Representative (“AR”) reiterated the factual background of the case and submitted that the sole reason for denial of exemption under section

MUNJAL AUTO INDUSTRIES LIMITED,VADODARA, GUJARAT vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 2(1)(1), VADODARA, VADODARA, GUJARAT

In the result, the appeal of the assessee is allowed for statistical purposes with the direction that the matter is restored to the file of the CIT(A) for adjudication afresh in accordance with law

Bench: Shri Siddhartha Nautiyal & Shri Makarand V.Mahadeokarasstt.Year : 2018-19 Munjal Auto Industries Ltd. Dcit, Cir.2(1)(1) 187 Gide Estate Vadodara. Waghodia Dist. Vadodara-391 760 Gujarat. Pan: Aaacg 8588 L (Applicant) (Responent) : Ms.Amrin Pathan, Ar Assessee By : Shri Yoeesh Mishra, Sr.Dr Revenue By सुनवाई क" तारीख/Date Of Hearing : 15/09/2025 घोषणा क" तारीख /Date Of Pronouncement: 17/09/2025 आदेश आदेश/O R D E R आदेश आदेश

Charitable Trust despite the fact that donation receipt in support of claim of deduction was submitted to the learned AO. 14. The learned CIT(A) erred in fact and in law in confirming the disallowance of deduction u/s 80G of the Act without appreciating the facts on record in proper perspective. Other Grounds 15. The learned CIT(A) erred

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

234C of the Act. 14. Your appellant craves the right to add to or alter, amend, substitute, delete or modify all or any of the above grounds of appeal.” 3. The brief facts of the case are the assessee is a Charitable Trust registered u/s 12AA of the Income Tax Act, 1961 ("the Act"). The assessee had filed its income

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

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 in the return

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

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

MAHESHRAJ CHEMICALS PVT.LTD.,,AHMEDABAD vs. THE DY.CIT.,CIRCLE-4,, AHMEDABAD

In the result the appeal of the assessee is partly allowed

Bench: Shri Waseem Ahmed & Madhumita Royआयकर अपील सं./Ita No.791/Ahd/2012 िनधा"रण वष"/Asstt. Year: 1999-2000 Dcit, Mahesraj Chemicals Pvt. Ltd. Circle-4, Vs. 141, Phase Ii, Gidc, Vatva, Ahmedabad Ahmedabad-382330 Pan:Aabcm0424C

section 36(l)(vii) of the Act there is no necessity to prove that the debt had become bad in the relevant year. 6. Levy of interest u/s 234B7 234C & 234D of the Act is not justified. 7. Initiation of penalty u/s 271(l)(c) of the Act is not justified. The appellant craves leave to add, amend, alter, edit