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195 results for “charitable trust”+ Section 25clear

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Key Topics

Section 12A165Section 11150Section 2(15)120Exemption91Section 80G57Section 143(3)45Addition to Income34Charitable Trust31Deduction

THE ACIT, GANDHINAGAR CIRCLE,, GANDHINAGAR vs. GUJARAT ENERGY RESEARCH AND MANAGEMENT INSTITUTE (GERMI),, GANDHINAGAR

In the result, the Revenue’s appeal is dismissed

ITA 1720/AHD/2015[2010-11]Status: DisposedITAT Ahmedabad02 Dec 2019AY 2010-11

Bench: Shri Amarjit Singh& Ms. Madhumita Roy

For Appellant: ShriO. P. Sharma, CITDRFor Respondent: ShriS. N. Soparkar, Sr.Advocate
Section 11Section 12ASection 142(1)Section 143(3)Section 25

charitable trust. However, Mr. Soparkar, for the Revenue, submitted that the assessee-trust itself could not have earned exemption under section 11(1) if it had blocked its income and had not spent it for the purposes for which it was created. In that connection, he invited our attention to section 11(1)(a) itself and submitted that the maximum

Showing 1–20 of 195 · Page 1 of 10

...
30
Section 80G(5)28
Section 143(1)22
Section 12A(1)(ac)20

PARUL UNIVERSITY,VADODARA vs. THE DY.CIT,EXEMPTION CIRCLE-1, AHMEDABAD

Appeals are allowed

ITA 993/AHD/2023[2017-18]Status: DisposedITAT Ahmedabad12 Jul 2024AY 2017-18

Bench: Shri Siddhartha Nautiyal & Shri Makarand V. Mahadeokar, Accountnat Member

For Respondent: Shri Sudhendu Das, CIT-DR
Section 10Section 12ASection 133ASection 80G(5)

Section 13(1)(d) of the Act, which mandates that the income and assets of the trust be applied solely for charitable purposes and invested in specified modes. 7.7. In our opinion, simply participation in some amnesty scheme like PMGKY does not absolve the assessee from the wrongdoing. Intent of any amnesty scheme is to comply and rectify previous

PARUL AROGYA SEVA MANDAL TRUST,AHMEDABAD vs. THE DY.CIT, CENTRAL CIRCLE-1(2), AHMEDABAD

Appeals are allowed

ITA 992/AHD/2023[2017-18]Status: DisposedITAT Ahmedabad12 Jul 2024AY 2017-18

Bench: Shri Siddhartha Nautiyal & Shri Makarand V. Mahadeokar, Accountnat Member

For Respondent: Shri Sudhendu Das, CIT-DR
Section 10Section 12ASection 133ASection 80G(5)

Section 13(1)(d) of the Act, which mandates that the income and assets of the trust be applied solely for charitable purposes and invested in specified modes. 7.7. In our opinion, simply participation in some amnesty scheme like PMGKY does not absolve the assessee from the wrongdoing. Intent of any amnesty scheme is to comply and rectify previous

PARUL AROGYA SEVA MANDAL TRUST,AHMEDABAD vs. THE DY.CIT, CENTRAL CIRCLE-1(2), AHMEDABAD

Appeals are allowed

ITA 991/AHD/2023[2016-17]Status: DisposedITAT Ahmedabad12 Jul 2024AY 2016-17

Bench: Shri Siddhartha Nautiyal & Shri Makarand V. Mahadeokar, Accountnat Member

For Respondent: Shri Sudhendu Das, CIT-DR
Section 10Section 12ASection 133ASection 80G(5)

Section 13(1)(d) of the Act, which mandates that the income and assets of the trust be applied solely for charitable purposes and invested in specified modes. 7.7. In our opinion, simply participation in some amnesty scheme like PMGKY does not absolve the assessee from the wrongdoing. Intent of any amnesty scheme is to comply and rectify previous

DCIT, CENTRAL CIRCLE-1(2), AHMEDABAD, AAYAKAR BHAWAN, ASHRAM ROAD, AHMEDABAD vs. PARUL AROGYA SEVA MANDAL TRUST, , AHMEDABAD

Appeals are allowed

ITA 1019/AHD/2023[2017-18]Status: DisposedITAT Ahmedabad12 Jul 2024AY 2017-18

Bench: Shri Siddhartha Nautiyal & Shri Makarand V. Mahadeokar, Accountnat Member

For Respondent: Shri Sudhendu Das, CIT-DR
Section 10Section 12ASection 133ASection 80G(5)

Section 13(1)(d) of the Act, which mandates that the income and assets of the trust be applied solely for charitable purposes and invested in specified modes. 7.7. In our opinion, simply participation in some amnesty scheme like PMGKY does not absolve the assessee from the wrongdoing. Intent of any amnesty scheme is to comply and rectify previous

DCIT, CENTRAL CIRCLE1(2), AHMEDABAD, AHMEDABAD vs. PARUL AROGYA SEVA MANDAL TRUST, AHMEDABAD

Appeals are allowed

ITA 1018/AHD/2023[2016-17]Status: DisposedITAT Ahmedabad12 Jul 2024AY 2016-17

Bench: Shri Siddhartha Nautiyal & Shri Makarand V. Mahadeokar, Accountnat Member

For Respondent: Shri Sudhendu Das, CIT-DR
Section 10Section 12ASection 133ASection 80G(5)

Section 13(1)(d) of the Act, which mandates that the income and assets of the trust be applied solely for charitable purposes and invested in specified modes. 7.7. In our opinion, simply participation in some amnesty scheme like PMGKY does not absolve the assessee from the wrongdoing. Intent of any amnesty scheme is to comply and rectify previous

CHAMUNDA FOUNDATION,AHMEDABAD vs. THE CIT,, GANDHINAGAR

In the result, the CO No.83/Ahd/2015 filed by the assessee is allowed for statistical purposes

ITA 1071/AHD/2013[-]Status: DisposedITAT Ahmedabad31 May 2019

Bench: Shri Waseem Ahmed & Ms. Madhumita Roysl.

For Appellant: Shri M.S. Chhajed, ARFor Respondent: Shri Jagdish, CIT-DR &
Section 12ASection 2(15)

charitable purpose u/s 2(15) of the Act. 3) As per the judgment Hon’ble Punjab & Haryana high court in case of Mahasabha Gurukul Vidyapeeth reported in 326 ITR 25 where in it was held that Once the all requisite requirement of section 11 to avail the benefit of the exemption fulfilled by the trust

ITO(EXEMPTIONS),, AHMEDABAD vs. CHAMUNDA FOUNDATION,, AHMEDABAD

In the result, the CO No.83/Ahd/2015 filed by the assessee is allowed for statistical purposes

ITA 829/AHD/2015[2011-12]Status: DisposedITAT Ahmedabad31 May 2019AY 2011-12

Bench: Shri Waseem Ahmed & Ms. Madhumita Roysl.

For Appellant: Shri M.S. Chhajed, ARFor Respondent: Shri Jagdish, CIT-DR &
Section 12ASection 2(15)

charitable purpose u/s 2(15) of the Act. 3) As per the judgment Hon’ble Punjab & Haryana high court in case of Mahasabha Gurukul Vidyapeeth reported in 326 ITR 25 where in it was held that Once the all requisite requirement of section 11 to avail the benefit of the exemption fulfilled by the trust

ANNAPURNA CHARITABLE TRUST,BANASKANTHA vs. THE CIT(EXEMPTION), AHMEDABAD

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

ITA 2214/AHD/2024[NA]Status: DisposedITAT Ahmedabad25 Jun 2025

Bench: Us Raising The Following Grounds Of Appeal:

Section 12ASection 800(5)Section 80G(5)Section 80G(58)

Charitable Trust vs. CIT(E) 5. The above judgments will hold good to a Trust created before 01- 04-2021. Since the assessee has to first cross the hurdle of being eligible to exemption under section 11 by obtaining a certificate of registration under section 12A of the Act. Having crossed this hurdle then after the provisions of Section

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

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

ITA 795/AHD/2023[2017-18]Status: DisposedITAT Ahmedabad29 Jan 2024AY 2017-18

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

For Appellant: Ms. Urvashi Sodhan, A.RFor Respondent: Shri Ramesh Kumar, Sr. D.R
Section 11Section 12ASection 2(15)Section 234BSection 25Section 251(2)Section 270ASection 8

trust is registered u/s 12AA/12AB/80G and granted status of section 8 or section 25 companies under the Companies Act and this itself proves that appellant activities are charitable

SANDEEP MOHANRAJ SINGHI,AHMEDABAD vs. ACIT, CIRCLE4(2), AHMEDABAD, AHMEDABAD

In the result, appeal of the assessee is partly allowed

ITA 769/AHD/2024[2015-16]Status: DisposedITAT Ahmedabad07 Jan 2025AY 2015-16

Bench: Shri T.R. Senthil Kumar & Shri Narendra Prasad Sinhaassessment Year: 2018-19

Section 11Section 12ASection 143(3)Section 147Section 68

charitable or religious institution, if any part of such income or any property of the trust or the institution is, during the previous year, used or ITA Nos.1205 & 769/Ahd/2025 Assessment Years: 2018-19 ACIT(E) vs. Dr. KR Shroff Foundation Page 22 of 24 applied directly or indirectly for the benefit of any person referred to in sub- section

SHREE VARDHMAN SAMAJ UTKARSH FUND,SABARKANTHA vs. THE CIT(EXEMPTION), AHMEDABAD

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

ITA 427/AHD/2025[NA]Status: DisposedITAT Ahmedabad23 Sept 2025

Bench: DR. BRR Kumar (Vice President), Shri Siddhartha Nautiyal (Judicial Member)

Section 2(15)Section 80GSection 80G(5)Section 80G(58)

trust was formed for the benefit of a particular community or for religious purposes. The assessee clarified that its activities are purely charitable in nature and open to all sections of society, without any discrimination based on religion, caste, or community. The counsel pointed out that the donations received have been used for public welfare I.T.A No. 427/Ahd/2025

M/S. ARMEE INFOTECH,,AHMEDABAD vs. THE DY. COMMISSIONER OF INCOME TAX, CIRCLE-3(3),, AHMEDABAD

In the result, ITA No.1778/Ahd/2016 (by Revenue) is dismissed, and ITA No

ITA 1900/AHD/2016[2012-13]Status: DisposedITAT Ahmedabad11 Jan 2022AY 2012-13

Bench: Shri Rajpal Yadav, Vice- & Shri Waseem Ahmedआयकर अपील सं./ Ita No.1778/Ahd/2016 "नधा"रण वष"/Asstt. Year: 2012-13 Acit,Cir.6(1), Vs. Armee Infotech Ahmedabad. 1002, Akik Building Opp: Rajpath Club, Sg Highway, Ahmedabad 380 0054. Pan : Aaifa 4964 D

For Appellant: Shri Hardik Vora, AdvocateFor Respondent: Shri Mukesh Kumar Sharma
Section 143(2)

25,00,000 6 Shri Vardhaman Jjivdaya Panjrapoie Charitable Trust 6, 79,00, 000 Total ITA No.1778/Ahd/2016 & 2 Others ACIT Vs. Armee Infotech 16 29. In the Asstt.Year 2012-13, the AO has disallowed this donation of Rs.55 lakhs. However, in the Asstt.Year 2014-15, he disallowed a sum of Rs.5,46,32,892/- out of total donation made

THE ACIT, CIRCLE-6(1),, AHMEDABAD vs. ARMEE INFOTECH,, AHMEDABAD

In the result, ITA No.1778/Ahd/2016 (by Revenue) is dismissed, and ITA No

ITA 1778/AHD/2016[2012-13]Status: DisposedITAT Ahmedabad11 Jan 2022AY 2012-13

Bench: Shri Rajpal Yadav, Vice- & Shri Waseem Ahmedआयकर अपील सं./ Ita No.1778/Ahd/2016 "नधा"रण वष"/Asstt. Year: 2012-13 Acit,Cir.6(1), Vs. Armee Infotech Ahmedabad. 1002, Akik Building Opp: Rajpath Club, Sg Highway, Ahmedabad 380 0054. Pan : Aaifa 4964 D

For Appellant: Shri Hardik Vora, AdvocateFor Respondent: Shri Mukesh Kumar Sharma
Section 143(2)

25,00,000 6 Shri Vardhaman Jjivdaya Panjrapoie Charitable Trust 6, 79,00, 000 Total ITA No.1778/Ahd/2016 & 2 Others ACIT Vs. Armee Infotech 16 29. In the Asstt.Year 2012-13, the AO has disallowed this donation of Rs.55 lakhs. However, in the Asstt.Year 2014-15, he disallowed a sum of Rs.5,46,32,892/- out of total donation made

SHRI BHAVNAGAR DASHASHRIMALI KANTHIBANDH (VAISHNAV) VANIK GNATI,BHAVNAGAR vs. THE CIT(EXEMPTION), AHMEDABAD

In the result, the appeal in ITA No

ITA 135/AHD/2025[NA]Status: DisposedITAT Ahmedabad17 Nov 2025

Bench: Ms. Suchitra R. Kamble & Shri Makarand V.Mahadeokar

For Appellant: Shri Mohit Balani, AR
Section 12ASection 14Section 253(5)

charitable trust which was granted provisional registration under section 12AB(1)(ac)(vi) vide order in Form No. 10AC dated 13.01.2022, valid for assessment years 2022–23 to 2024–25

THE JT. CIT(EXEMPTION)(OSD), CIRCLE-2, AHMEDABAD vs. DIVYA JYOTI TRUST, SURAT

In the result, appeal of the Revenue is dismissed

ITA 1224/AHD/2019[2015-16]Status: DisposedITAT Ahmedabad25 Feb 2022AY 2015-16

Bench: S/Shri Waseem Ahmed & T.R. Senthil Kumarassessment Year : 2015-16 Jt.Cit (Exemptions)(Osd) Divya Jyoti Trust Cir.2, Ahmedabad. Vs Tejas Eye Hospital Suthar Faliyaat & Post – Mandvi Surat 394 610. Pan : Aabtd 3401 D अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri Ketan Jagirdar, Ar Revenue By : Shri Urjit Shah, Sr.Dr सुनवाई क" तार"ख/Date Of Hearing : 17/02/2022 घोषणा क" तार"ख /Date Of Pronouncement: 25/02/2022 आदेश/O R D E R Per T.R. Senthil Kumar: This Appeal Is Filed By The Revenue Against Order Dated 7.6.2019 In Appeal No. Cit(A)-9/10321/Dcit(E), Cir.2-/17-18Passed By The Ld.Commissioner Of Income-Tax (Appeals)-9, Ahmedabad [For Short “Ld.Cit(A)] Relating To The Assessment Year 2015-16. 2. Revenue Has Raised The Following Grounds Of Appeal:

For Appellant: Shri Ketan Jagirdar, ARFor Respondent: Shri Urjit Shah, Sr.DR
Section 11Section 11(1)(a)Section 11(1)(d)Section 12ASection 143(3)

charitable purpose for which the trust was established. The assessee has also spent the said amount for raising the infrastructure necessary for carrying out the object of imparting education and thereby the assessee was found to be entitled for exemption under section 11 [Para 18] • The Educational Institution is eligible for exemption under section 11 for the reasons stated hereinabove

ARHAMGACHCHH STHANAKVASI JAIN SAMPRADAY TRUST,AHMEDABAD vs. COMMISSIONER OF INCOME TAX (EXEMPTION), AHMEDABAD

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

ITA 409/AHD/2025[NA]Status: DisposedITAT Ahmedabad04 Nov 2025

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyalआयकर अपील सं /Ita No.409/Ahd/2025 िनधा"रण वष" /Assessment Year : Na Arhamgachchh Sthanakvasi The Cit (Exemption) बनाम/ Jain Sampraday Trust Vejalpur 380 015 V/S. 1, Paras Chambers, Opp. Sagar Hotel Nr. Ujala Circle, Sarkhej Ahmedabad – 382 210 "थायी लेखा सं./Pan: Aaeta 9012 C (अपीलाथ"/ Appellant) ("" यथ"/ Respondent) Assessee By : Shri Kamal Bhambhani, Ar Revenue By : Shri R.P. Rastogi, Cit-Dr सुनवाई की तारीख/Date Of Hearing : 12/08/2025 घोषणा की तारीख /Date Of Pronouncement: 04/11/2025 आदेश/O R D E R Per Siddhartha Nautiyal, Jm: The Present Appeal Has Been Preferred By The Assessee Against The Order Of The Learned Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi [Hereinafter Referred To As ‘Cit(A)’] Dated 24/12/2024 Passed U/S.250 Of The Income Tax Act, 1961 (Hereinafter Referred To As ‘The Act’).

For Appellant: Shri Kamal Bhambhani, ARFor Respondent: Shri R.P. Rastogi, CIT-DR
Section 12ASection 12A(1)(ac)Section 250

25. On receipt of the said application, the CIT (Exemptions) issued a notice dated 28.08.2024 asking the assessee / trust to furnish requisite documents and details. Upon examination of the documents submitted by the assessee / trust, the CIT (Exemptions) noted that the objects of the trust, as stated in its trust deed and memorandum, were confined to the benefit

ROTARY INTERNATIONAL DISTRICT 3054 CHARITABLE TRUST ,AHMEDABAD vs. THE CIT(EXEMPTION), AHMEDABAD

In the result, the appeal filed by the Assessee is hereby allowed

ITA 844/AHD/2023[NA]Status: DisposedITAT Ahmedabad26 Nov 2024

Bench: Shri T.R. Senthil Kumar (Judicial Member), Shri Narendra Prasad Sinha (Accountant Member)

Section 12A

section, 12AB(l)(b)(i)(B) of the Act. on the part of the appellant as such. (g) Application being incomplete (g) The application filed by the appellant or containing false or incorrect is in the prescribed profroma having information. been transmitted through ITBA portal and there is no such adverse finding noted by the Ld.CIT

THE DCIT, (EXEMPTION),CIRCLE-2,, AHMEDABAD vs. NANDESARI INDUSTRIES ASSOCIATION,, NANDESARI

In the result, appeals of the Revenue are dismissed

ITA 333/AHD/2018[2010-11]Status: DisposedITAT Ahmedabad14 Oct 2019AY 2010-11

Bench: Shri Mahavir Prasad & Shri Waseem Ahmed)

For Appellant: Shri Uma Prasad, Sr. D.RFor Respondent: Shri Ankit Chokshi, C.A
Section 11Section 11(2)Section 13(8)Section 142(1)Section 143(2)Section 143(3)Section 2(15)Section 263

25 lacs, it shall be considered that advancement of other objects is not a charitable purpose. If so, such a trust is not eligible for the exemption inasmuch as the primary condition of being existing for charitable purpose is not satisfied. 8 . A.Y. 2010-11 6.1 During the course of scrutiny assessment, it was established that the assessee

ANANYA EDUCATION AND CHARITABLE TRUST,GANDHINAGAR vs. THE CIT(EXEMPTION), AHMEDABAD

In the result, both the appeals of the assessee are allowed for statistical purpose

ITA 459/AHD/2025[NA]Status: DisposedITAT Ahmedabad31 Jul 2025

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

Section 11Section 12Section 12ASection 12A(1)(ac)

charitable trust registered under the Bombay Public Trust Act, 1950 with registration certificate dated 25-08-2017. The assessee Trust never been registered under the Income Tax Act till 07-04-2022, when it first time obtained provisional registration u/s. 12AB of the Act for the Asst. Years 2022-23 to 2024-25. Thereafter the assessee filed application in Form