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22 results for “charitable trust”+ Section 249(2)clear

Sorted by relevance

Karnataka426Mumbai113Delhi99Chennai44Bangalore41Chandigarh37Cochin34Amritsar25Ahmedabad22Calcutta18Jaipur16Kolkata12Pune11Rajkot8Nagpur5Agra5Surat4Patna4Hyderabad4Indore4Visakhapatnam3Telangana3Jodhpur2Rajasthan2Lucknow2Andhra Pradesh1SC1Raipur1Guwahati1

Key Topics

Section 12A21Exemption21Section 1120Section 271(1)(c)14Section 143(3)13Section 143(1)13Section 12A(1)(ac)12Addition to Income11Penalty

DCIT (EXMP) CIRCLE 1 AHMEDABAD, AHMEDABAD vs. GUJARAT STATE BOARD OF SCHOOL TEXT BOOK, GANDHINAGAR

In the result, both the M

ITA 20/AHD/2024[2016-17]Status: DisposedITAT Ahmedabad30 Sept 2024AY 2016-17

Bench: Shri T.R. Senthil Kumar (Judicial Member), Shri Makarand V. Mahadeokar (Accountant Member)

For Appellant: Shri M.K. Patel, A.RFor Respondent: Shri Prithviraj Meena, CIT-D.R
Section 11Section 11(1)(a)Section 11(4)Section 12ASection 143(3)

2. Whether, on the facts and circumstances of the case, Ld CIT(A) has erred in deleting the addition made by the AO by invoking the provisions of section 11(4) of the Act in the assessment order without appreciating the fact since assessee has not bifurcated its income under the head "Profit and Gains of business or profession

Showing 1–20 of 22 · Page 1 of 2

9
Section 108
Section 11(4)8
Unexplained Investment5

DCIT(E), CIRCLE-1, AHMEDABAD, AHMEDABAD vs. GUJARAT STATE BOARD OF SCHOOL TEXT BOOK, GANDHINAGAR

In the result, both the M

ITA 21/AHD/2024[2017-18]Status: DisposedITAT Ahmedabad30 Sept 2024AY 2017-18

Bench: Shri T.R. Senthil Kumar (Judicial Member), Shri Makarand V. Mahadeokar (Accountant Member)

For Appellant: Shri M.K. Patel, A.RFor Respondent: Shri Prithviraj Meena, CIT-D.R
Section 11Section 11(1)(a)Section 11(4)Section 12ASection 143(3)

2. Whether, on the facts and circumstances of the case, Ld CIT(A) has erred in deleting the addition made by the AO by invoking the provisions of section 11(4) of the Act in the assessment order without appreciating the fact since assessee has not bifurcated its income under the head "Profit and Gains of business or profession

DCIT (EXMP) CIRCLE-1 AHMEDABAD, AHMEDABAD vs. GUJARAT STATE BOARD OF SCHOOL TEXT BOOK, GANDHINAGAR

In the result, both the M

ITA 22/AHD/2024[2018-19]Status: DisposedITAT Ahmedabad30 Sept 2024AY 2018-19

Bench: Shri T.R. Senthil Kumar (Judicial Member), Shri Makarand V. Mahadeokar (Accountant Member)

For Appellant: Shri M.K. Patel, A.RFor Respondent: Shri Prithviraj Meena, CIT-D.R
Section 11Section 11(1)(a)Section 11(4)Section 12ASection 143(3)

2. Whether, on the facts and circumstances of the case, Ld CIT(A) has erred in deleting the addition made by the AO by invoking the provisions of section 11(4) of the Act in the assessment order without appreciating the fact since assessee has not bifurcated its income under the head "Profit and Gains of business or profession

DCIT(EXEMPTION) CIRCLE-1 AHMEDABAD, AHMEDABAD vs. GUJARAT STATE BOARD OF SCHOOL TEXT BOOK, GANDHINAGAR

In the result, both the M

ITA 23/AHD/2024[2020-21]Status: DisposedITAT Ahmedabad30 Sept 2024AY 2020-21

Bench: Shri T.R. Senthil Kumar (Judicial Member), Shri Makarand V. Mahadeokar (Accountant Member)

For Appellant: Shri M.K. Patel, A.RFor Respondent: Shri Prithviraj Meena, CIT-D.R
Section 11Section 11(1)(a)Section 11(4)Section 12ASection 143(3)

2. Whether, on the facts and circumstances of the case, Ld CIT(A) has erred in deleting the addition made by the AO by invoking the provisions of section 11(4) of the Act in the assessment order without appreciating the fact since assessee has not bifurcated its income under the head "Profit and Gains of business or profession

GUJARAT ROHIT SAMAJ TRUST,AHMEDABAD vs. DCIT, CPC, BANGALORE

In the result the appeal filed by the assessee is dismissed

ITA 2161/AHD/2018[2015-16]Status: DisposedITAT Ahmedabad27 Apr 2022AY 2015-16

Bench: Shri Waseem Ahmed & Ms Madhumita Royआयकर अपील सं./Ita No.2161/Ahd/2018 िनधा"रण वष"/Asstt. Year: 2015-16 Gujarat Rohit Samaj Trust, D.C.I.T, 33, New Chandranagar Society, Vs. Cpc, B/H Supath-Ii, Bangalore. Union Bank Old Wadaj, Ahmedabad-380013. Pan: Aaatg7340R

For Appellant: Shri S.N. Divatia, A.RFor Respondent: Shri V.K. Singh, Sr.D.R
Section 11Section 11(5)Section 12ASection 12A(2)Section 143(1)Section 164

2) That your appellant is a recognized registered charitable trust and not a Association of Person (A.O.P) as treated by Dy CIT(CPC)/Banglore as well as Hon'ble CIT(A)-9/A'bad which is erroneous and unjustifiable. 3) That the Dy CIT (CPC), Banglore has passed the order u/s 143(1) of the I T Act determined total

THE DY. CIT (EXEMPTIONS), CIRCLE-1,, AHMEDABAD vs. GANDHINAGAR URBAN DEVELOPMENT AUHORITY (GUDA),, GANDHINAGAR,

In the result, appeals of the Revenue are dismissed, and Cross

ITA 1560/AHD/2017[2009-10]Status: DisposedITAT Ahmedabad31 Jul 2020AY 2009-10

Bench: Shri Rajpal Yadav, Vice- & Shri Waseem Ahmedआयकर अपील सं./ Ita No. 1560 & 1561/Ahd/2017 With Cross Objection No.05 & 06/Ahd/2019 "नधा"रण वष"/Assessment Year: 2009-10 & 2010-11 Dy.Cit (Exemptions) Gandhinagar Urban Development Cir.1 Vs Authority, 4Th Floor, Udyog Bhavan Ahmedabad. Sector 11, Gandhinagar 382 011. Pan : Aaalg 0922 K

For Appellant: Shri Mehul K. Patel, ARFor Respondent: Shri Virendra Ojha, CIT-DR
Section 11Section 143(3)Section 147Section 249Section 253Section 3Section 5

Trust engaged in Urban Development activity as per the Government Regulations. The assessee is getting the exemption u/s 11 of the Act since years. Even in the year under consideration, the assessee was granted the exemption u/s 11 in the original assessment framed u/s 143(3) of the Act. However, later on the assessment was re-opened

THE DY. CIT (EXEMPTIONS), CIRCLE-1,, AHMEDABAD vs. GANDHINAGAR URBAN DEVELOPMENT AUHORITY (GUDA),, GANDHINAGAR,

In the result, appeals of the Revenue are dismissed, and Cross

ITA 1561/AHD/2017[2010-11]Status: DisposedITAT Ahmedabad31 Jul 2020AY 2010-11

Bench: Shri Rajpal Yadav, Vice- & Shri Waseem Ahmedआयकर अपील सं./ Ita No. 1560 & 1561/Ahd/2017 With Cross Objection No.05 & 06/Ahd/2019 "नधा"रण वष"/Assessment Year: 2009-10 & 2010-11 Dy.Cit (Exemptions) Gandhinagar Urban Development Cir.1 Vs Authority, 4Th Floor, Udyog Bhavan Ahmedabad. Sector 11, Gandhinagar 382 011. Pan : Aaalg 0922 K

For Appellant: Shri Mehul K. Patel, ARFor Respondent: Shri Virendra Ojha, CIT-DR
Section 11Section 143(3)Section 147Section 249Section 253Section 3Section 5

Trust engaged in Urban Development activity as per the Government Regulations. The assessee is getting the exemption u/s 11 of the Act since years. Even in the year under consideration, the assessee was granted the exemption u/s 11 in the original assessment framed u/s 143(3) of the Act. However, later on the assessment was re-opened

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

In the result, the appeal filed by the Revenue in ITA No

ITA 386/AHD/2023[2014-15]Status: DisposedITAT Ahmedabad28 Feb 2024AY 2014-15

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

Section 12ASection 22Section 271(1)(c)

Trust is registered u/s. 12AA of the Act. For the Assessment Year 2014-15, the assessee filed its Return of Income on 28.09.2014 declaring total income at NIL after claiming deduction of Rs.18,92,93,630/- under section 11 of the Act. The return was selected for scrutiny and the A.O. assessed the income of the assessee at Rs.56

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

In the result, the appeal filed by the Revenue in ITA No

ITA 389/AHD/2023[2013-14]Status: DisposedITAT Ahmedabad28 Feb 2024AY 2013-14

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

Section 12ASection 22Section 271(1)(c)

Trust is registered u/s. 12AA of the Act. For the Assessment Year 2014-15, the assessee filed its Return of Income on 28.09.2014 declaring total income at NIL after claiming deduction of Rs.18,92,93,630/- under section 11 of the Act. The return was selected for scrutiny and the A.O. assessed the income of the assessee at Rs.56

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

In the result, the appeal filed by the Revenue in ITA No

ITA 379/AHD/2023[2011-12]Status: DisposedITAT Ahmedabad28 Feb 2024AY 2011-12

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

Section 12ASection 22Section 271(1)(c)

Trust is registered u/s. 12AA of the Act. For the Assessment Year 2014-15, the assessee filed its Return of Income on 28.09.2014 declaring total income at NIL after claiming deduction of Rs.18,92,93,630/- under section 11 of the Act. The return was selected for scrutiny and the A.O. assessed the income of the assessee at Rs.56

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

In the result, the appeal filed by the Revenue in ITA No

ITA 388/AHD/2023[2009-10]Status: DisposedITAT Ahmedabad28 Feb 2024AY 2009-10

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

Section 12ASection 22Section 271(1)(c)

Trust is registered u/s. 12AA of the Act. For the Assessment Year 2014-15, the assessee filed its Return of Income on 28.09.2014 declaring total income at NIL after claiming deduction of Rs.18,92,93,630/- under section 11 of the Act. The return was selected for scrutiny and the A.O. assessed the income of the assessee at Rs.56

KOSHAMBH CHARITABLE TRUST,VADODARA vs. THE ACIT, CPC, BAMGLORE

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

ITA 210/AHD/2021[2016-17]Status: DisposedITAT Ahmedabad13 Jul 2022AY 2016-17

Bench: The National Faceless Appeal Centre .

For Appellant: Shri Sanjay R Shah, A.RFor Respondent: Shri Ravindra, Sr.D.R
Section 11(1)(a)Section 12ASection 143(1)Section 246ASection 249(2)

Section 249(2) of the I.T. Act, 1961. 2. The Ld. Commissioner of Income Tax (Appeals) has further erred in law as well as on the facts of the case by holding that the reasons stated by the Appellant for not filing the appeal within the prescribed time is found to be bereft of any merits and therefore, the Appellant

ASTHA CHARITABLE TRUST,MODASA vs. CIT(EXEMPTION), AHMEDABAD, AHMEDABAD

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

ITA 2624/AHD/2025[2025-26]Status: DisposedITAT Ahmedabad13 Feb 2026AY 2025-26

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

For Appellant: NoneFor Respondent: Shri Rignesh Das, CIT-DR
Section 12ASection 12A(1)(ac)

2). According to the CIT (Exemptions), these notices were duly served; however, the assessee neither filed the called-for details nor sought adjournment. It was observed in the order that no documentary evidence was produced to enable the authority to examine the genuineness of activities of the trust, whether the activities were in consonance with its Astha Charitable Trust

PANCHAMRUT EDUCATION AND CHARITABLE TRUST,BAYAD vs. COMMISSIONER OF INCOME TAX(EXEMPTIONS),AHMEDABAD, AHMEDABAD

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

ITA 2685/AHD/2025[2025-26]Status: DisposedITAT Ahmedabad19 Feb 2026AY 2025-26

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

For Appellant: NoneFor Respondent: Shri Alpesh Parmar, CIT- DR
Section 12ASection 12A(1)(ac)

2). According to the order, these notices were duly served, but the assessee neither filed any submissions nor sought adjournment. It was observed that no documentary evidence was placed on record to enable the authority to verify the genuineness of the activities of the trust, whether such activities were in accordance with its objects and whether other relevant laws were

ITO(E),VADODARA, RACE CIURSE VADODARA vs. TAKSHSHILA FOUNDATION(NGO), KARELIBAUGH, VADODARA

In the result, the Cross Objection filed by the assessee is allowed, whereas the appeal filed by the Revenue is dismissed as infructuous

ITA 118/AHD/2024[2022-23]Status: DisposedITAT Ahmedabad02 Jul 2024AY 2022-23

Bench: Shri T.R. Senthil Kumar & Shri Makarand V. Mahadeokar, Accountnat Member & Co No.8/Ahd/2024 (In Ita No.118/Ahd/2024 – By Assessee) Assessment Year : 2022-23 The Income Tax Officer (E) Takshshila Foundation (Ngo) (Ward) Vs B/15, Suhas Society Race Course Harni Road Vadodara 390 007 Karelibaug, Vadodara – 390 018 (Gujarat) Pan:Aaatt 5363 K अपीलाथ"/ (Appellant) "" यथ"/ (Respondent & Cross Objector) Assessee By : Shri D.K. Parikh, Ar Revenue By : Shri Atul Pandey, Sr.Dr सुनवाई क" तार"ख/Date Of Hearing : 25/06/2024 घोषणा क" तार"ख /Date Of Pronouncement: 02/07/2024 आदेश/O R D E R Per Shri Makarand V. Mahadeokar, Am: This Appeal By The Revenue Arises From The Order Of The Office Of Commissioner Of Income Tax (Appeals), Addl/Jcit (A)–6, Chennai [Hereinafter Referred To As "Cit(A)"] Dated 08-12-2023, For The Assessment Year (Ay) 2022-23 Against The Intimation/Order Passed U/S. 143(1) Of The Income Tax Act, 1961 (“The Act” In Short) By Cpc, Bengaluru & The Assessee Is In Cross Objection Thereof.

For Appellant: Shri D.K. Parikh, ARFor Respondent: Shri Atul Pandey, Sr.DR
Section 10Section 11Section 11(1)(a)Section 12(1)(ac)Section 12A(1)(b)Section 139(1)Section 143(1)Section 154Section 250

Charitable Trust v. Income-tax Officer. (Exemption) [2021] 125 taxmann.com 75 (Gujarat). 4.3.6 In view of the above discussion, I am of the view that the assessing officer erred in not allowing deduction to the appellant/assessee for the amount accumulated under the provisions of section 11 of the Income-tax Act, 1961. It was merely a procedural lapse on part

TYRRELL LEITH LORGE NO. 43,,BARODA vs. THE CIT- I,, BARODA

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

ITA 309/AHD/2015[-]Status: DisposedITAT Ahmedabad04 Jan 2022

Bench: Shri Rajpal Yadav & Shri Waseem Ahmedआयकर अपील सं./Ita No. 309/Ahd/2015 िनधा"रण वष"/Asstt. Year: N.A Tyrrell Leith Lodge No.43, The Commissioner Of Income-Tax-I, At. & Po. Masonic Hall, Vs. Baroda. Bpc Road, Alkapuri, Vadodaara.

For Appellant: Shri Mehul K. Patel, A.RFor Respondent: Shri Vinod Tanwani, CIT.D.R
Section 12A

trust for charitable purposes for the negligible amount of Rs. 2,26,249 and 6,17,227 in the previous year 2012-13 and 2013-14 respectively. In view of the above, the learned Commissioner of income tax exemption doubted on the genuineness of the activities and concluded that it is not eligible for registration under section

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

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

ITA 882/AHD/2023[2018-19]Status: DisposedITAT Ahmedabad23 Feb 2024AY 2018-19

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

For Respondent: Shri C S Sharma, Sr. DR
Section 11Section 12ASection 143Section 143(3)Section 234BSection 80G(5)

2. Suddenly, the assistant accountant was left the job and without informing the pending matter for filing of Appeal against the assessment order. 3. The Trust has received demand notice for payment against the demand of assessment order u/s. 143 (3) of I. T. act. 4. The assistant accountant could not filed Appeal against the assessment order and I immediately

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

2. The learned CIT(A) has grossly erred in law and on facts in upholding the learned Assessing Officer's decision in levying penalty of Rs.166,50,03,312/- under section 271(1)(c) of the Act despite the fact that the appellant is eligible for exemption under sections 10(23C)(iiiab) of the Act and 10(23C)(iiiac

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

2. The learned CIT(A) has grossly erred in law and on facts in upholding the learned Assessing Officer's decision in levying penalty of Rs.166,50,03,312/- under section 271(1)(c) of the Act despite the fact that the appellant is eligible for exemption under sections 10(23C)(iiiab) of the Act and 10(23C)(iiiac

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

2. The learned CIT(A) has grossly erred in law and on facts in upholding the learned Assessing Officer's decision in levying penalty of Rs.166,50,03,312/- under section 271(1)(c) of the Act despite the fact that the appellant is eligible for exemption under sections 10(23C)(iiiab) of the Act and 10(23C)(iiiac