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

In the result revenue’s appeal is dismissed

Bench: Shri Pramod Kumar& Ms. Madhumita Roy

250 of the Act for A.Y. 2014-15. ITA Nos.265, 805, 806 & 2344/Ahd/2018 DCIT vs. VyaktiVikas Kendra India Assessment Years 2011-12, 2012-13, 2013-14 & 2014-15 Since common issues are involved in these appeals, the same are heard analogously and are being disposed of by a common order. 2. ITA No.265/Ahd/2018 for A.Y. 2011-12 is taken

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

250 of the Act for A.Y. 2014-15. ITA Nos.265, 805, 806 & 2344/Ahd/2018 DCIT vs. VyaktiVikas Kendra India Assessment Years 2011-12, 2012-13, 2013-14 & 2014-15 Since common issues are involved in these appeals, the same are heard analogously and are being disposed of by a common order. 2. ITA No.265/Ahd/2018 for A.Y. 2011-12 is taken

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

250 of the Act for A.Y. 2014-15. ITA Nos.265, 805, 806 & 2344/Ahd/2018 DCIT vs. VyaktiVikas Kendra India Assessment Years 2011-12, 2012-13, 2013-14 & 2014-15 Since common issues are involved in these appeals, the same are heard analogously and are being disposed of by a common order. 2. ITA No.265/Ahd/2018 for A.Y. 2011-12 is taken

DAWOODI BOHRA MUSAFIRKHANA TRUST,KHAMBHAT vs. THE ITO, WARD (EXEMPTION), VADODARA

In the result, the appeal filed by the assessee is dismissed

Bench: Mrs. Annapurna Gupta & Shri Siddhartha Nautiyalिनधा"रण वष"/Assessment Year: 2016-17 Vs. Dawoodi Bohra Musafirkhana Income-Tax Officer, Trust, Ward (Exemption), 1, Dawoodi Bohra Musafirkhana, Vadodara Opp. Bus Stand, Khambhat, Gujarat-388620 Pan : Aaatd 2007 L अपीलाथ" अपीलाथ"/ (Appellant) अपीलाथ" अपीलाथ" "" "" यथ" "" "" यथ" यथ"/ (Respondent) यथ" Assessee By : Shri Ankit Chokshi, Ar Revenue By : Shri Ashok Kumar Suthar, Sr Dr सुनवाई क" क" तारीख तारीख/Date Of Hearing : 08.02.2024 सुनवाई सुनवाई सुनवाई क" क" तारीख तारीख घोषणा क" क" तारीख तारीख /Date Of Pronouncement: 03.05.2024 घोषणा घोषणा घोषणा क" क" तारीख तारीख आदेश आदेश/O R D E R आदेश आदेश Per Annapurna Gupta:

250 of the Income-tax Act, 1961 [hereinafter referred to as "the Act" for short], for the Assessment Year (AY) 2016-17. 2. Ground raised is as under:- “1. On the facts and circumstances of the case of your appellant, Ld. CIT(A) has erred in confirming the disallowance made by the Ld. AO of capital expenditure of Rs.99

SHRI SOJI JAIN SHWETA DERASAR MURTI PUNJAK SANGH,ANAND vs. THE ITO, WARD(EXEMPTION), VADODARA

In the result, the appeal of the assessee is dismissed

Bench: Dr. B.R.R. Kumar, Vice-Ms. Suchitra Kamble

250 of the Income-tax Act, 1961 [hereinafter referred to as "the Act" for short], for Assessment Year (AY) 2012-13. 2. The Assessee has taken following grounds of appeal:- “1. The Learned CIT (A) had dismissed partial appeal filed by appellant against the AO order u/s 143(3)r.w.s.147 of the Act by Shri Soji Jain Shweta Derasar Murti

THE DY. CIT (EXEMPTIONS), CIRCLE-1,, AHMEDABAD vs. UTTHAN SEWA TRUST,, AHMEDABAD

In the result, appeal filed by the Revenue is dismissed

Bench: Shri Pradip Kumar Kedia & Shri Mahavir Prasad)

Charitable Trust & Others v. DIT (2011) 211 Taxation 250 (Del) etc.. Hon'ble Gujarat High Court in the case of Shri Plot Shwetambar Murtipujak Jain Mandal has held as follows :- "A bare perusal of section

AKSHAT EDUCATION AND CHARITABLE TRUST,ANAND vs. THE ITO, WARD- EXEMPTION, VADODARA

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

Bench: Ms Suchitra Kamble & Shri Makarand V. Mahadeokarआयकर अपील सं /Ita No.457/Ahd/2025 िनधा"रण वष" /Assessment Year : 2020-2021 Akshat Education & Charitable The Income Tax Officer, Trust, बनाम Ward (Exemption), / 5/35, Gosainu Faliyu, Vadodara. V/S. Asodar Borsad Road, Asodar, Anand-388307. (Gujarat) "थायी लेखा सं./Pan: Aaeta2211K अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri Mehul Thakkar, Ar Revenue By : Shri Rignesh Das, Cit-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 Learned Joint Commissioner Of Income Tax (Appeals)-2, Coimbatore [Hereinafter Referred To As “Ld. Cit(A)”] Dated 25.01.2025, Passed Under Section 250 Of The Income Tax Act, 1961 [Hereinafter Referred To As “The Act”] For The Assessment Year 2020–21. The Impugned Order Arises Out Of The Akshat Education & Charitable Trust Vs. Ito(E) Assessment Year 2020-21

section 250 of the Income Tax Act, 1961 [hereinafter referred to as “the Act”] for the Assessment Year 2020–21. The impugned order arises out of the Akshat Education and Charitable Trust

SHRI MAHAVIR GOPALAN CHARITABLE TRUST,KAPADVANJ vs. THE ITO(EXEMPTIONS) BHAVNAGAR PRESENTLY THE ITO (EXEMPTION), VADODARA

In the result, appeal filed by the assessee is allowed

Trust\nNr. Chintamani Derasar,\nJesangbhai Seth ni Khadki,\nKapadwanj- 387620,\nGujarat\nबनाम /\nVs.\nITO (Exemptions)\nBhavnagar\nPresently at -\nITO (Exemption),\nVadodara\nस्थायी लेखा सं./ जीआइआर सं./PAN/GIR No.: AAATM2471P\n(Appellant)\n(Respondent)\nअपीलार्थी ओर से / Appellant by :\nShri Pamil H Shah, A.R.\nप्रत्यर्थी की ओर से/Respondent by :\nShri Ravindra, Sr. DR\nDate of Hearing\n06/05/2025\nDate of Pronouncement

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

The appeal of the Revenue is dismissed

250(6) of the Income Tax Act, 1961(hereinafter referred to as the “Act”) pertaining to Assessment Year (A.Y) 2008-09. 2. The solitary ground raised by the Revenue reads as under: I.T.A No. 687/Ahd/2019 A.Y. 2008-09 Page No 2 ACIT (Exemption) vs. Vyakti Vikas Kendra India The Ld. CIT(A) has erred in law and on facts

PARANTAP CHARITABLE TRUST,VADODARA vs. THE ITO, WARD- EXEMPTION, VADODARA

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

Bench: Smt. Annapurna Guptaआयकर अपील सं./I.T.A. No. 1697/Ahd/2025 (िनधा"रण वष" / Assessment Year : 2017-18) बनाम Parantap Charitable Trust Income Tax Officer 421, Vraj Siddhi Tower, Ward – Exemption, / Khanderao Market Char Vadodara Vs. Rasta, Rajmahal Road, Vadodara - 390001 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aactp0976E (Appellant) .. (Respondent) अपीलाथ" ओर से /Appellant By : Shri Rushin Patel, Ar ""यथ" क" ओर से/Respondent By : Smt. Mamta Singh, Sr. Dr 07/01/2026 Date Of Hearing Date Of Pronouncement 08/01/2026 O R D E R The Present Appeal Has Been Filed By The Assessee Against The Order Of The Ld. Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Hereinafter Referred To As “Nfac”), Delhi (Hereinafter Referred To As “Cit(A)”) Dated 15.06.2024 Passed Under Section 250 Of The Income Tax Act, 1961 (Hereinafter Referred To As The “Act”) & Relates To Assessment Year (A.Y.) 2017-18. 2. The Grounds Of Appeal Raised By The Assessee Are As Under:

Charitable Trust Income Tax Officer 421, Vraj Siddhi Tower, Ward – Exemption, / Khanderao Market Char Vadodara Vs. Rasta, Rajmahal Road, Vadodara - 390001 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AACTP0976E (Appellant) .. (Respondent) अपीलाथ" ओर से /Appellant by : Shri Rushin Patel, AR ""यथ" क" ओर से/Respondent by : Smt. Mamta Singh, Sr. DR 07/01/2026 Date of Hearing Date of Pronouncement 08/01/2026

KANCHANBA EDUCATION TRUST,AHMEDABAD vs. THE AC/DCIT. CIRCLE-1, EXEMPTION, AHMEDABAD

The appeal of the assessee stands allowed

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

250 on 11.07.2025 passed by NFAC, CIT(A)/Addl./JCIT(A)-1, Chennai (for short ‘CIT(A) whereby confirming the Intimation u/s. 143(1) passed on 29.01.2025 by CPC Bengaluru, disallowing the claim of exemption u/s11 & 12 aggregating to Rs. 5,77,26,463/- for failure to file Form 10B within the prescribed time is wholly illegal, unlawful and against

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

trust registered under section 12A of the Act since\n05.01.2011, filed its return of income for the Assessment Year 2021-22 in\nForm ITR-7 on 31.12.2021. The assessee declared nil income after claiming\nexemption under section 11. It is on record that the assessee had incurred\nrevenue expenditure of Rs.3,67,53,006 towards its charitable objects

SHIKSHA FOUNDATION,AHMEDABAD vs. THE ITO, WARD-2 (EXEMP), AHMEDABAD

In the result, the appeal of the assessee is allowed

Bench: Ms. Annapurna Gupta (Accountant Member), Shri Siddhartha Nautiyal (Judicial Member)

trust (i.e. Form 10B) had not been filed along with the return of the income. Due to this reason, an adjustment was made of Rs.32,98,068/- while passing the Intimation Order u/s 143(1). 4. In appeal before Ld. CIT(A), dismissed the appeal of the assessee, with the following observations: “Notices u/s 250 were issued to the appellant

THE DY. COMMISSIONER OF INCOME TAX (EXEMPTIONS), CIRCLE-2,, AHMEDABAD vs. AHMEDBAD URBAN DEVELOPMENT AUTHORITY ,, AHMEDABAD

In the result, both the appeals of Revenue are dismissed

trust has to be treated as exempt entity during the year under consideration. Therefore, both the appeal of the assessee on this issue against the order of the Assessing I.T.A No. 1255 & 1256/Ahd/2018 A.Y. 2013-14 Page No 4 Deputy CIT(Exemption) vs. Ahmedabad Urban Development Authority Officer u/s. 143(3) r.w.s. 250 of the Act and against the order

THE DY. COMMISSIONER OF INCOME TAX (EXEMPTIONS), CIRCLE-2,, AHMEDABAD vs. AHMEDBAD URBAN DEVELOPMENT AUTHORITY ,, AHMEDABAD

In the result, both the appeals of Revenue are dismissed

trust has to be treated as exempt entity during the year under consideration. Therefore, both the appeal of the assessee on this issue against the order of the Assessing I.T.A No. 1255 & 1256/Ahd/2018 A.Y. 2013-14 Page No 4 Deputy CIT(Exemption) vs. Ahmedabad Urban Development Authority Officer u/s. 143(3) r.w.s. 250 of the Act and against the order

MENABA CHARITABLE TRUST,AHMEDABAD vs. THE ITO, WARD-1(EXEMPTIONS), AHMEDABAD

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyalआयकर अपील सं /Ita No.1361/Ahd/2025 िनधा"रण वष" /Assessment Year : 2017-18 Menaba Charitable Trust The Ito बनाम/ 26, Mahavir Jain Soc., Ward-1 (Exemptions) V/S. Bapunagar Ahmedabad – 380 015 Ahmedabad – 380 024 "थायी लेखा सं./Pan: Aaatm 2171 N (अपीलाथ"/ Appellant) ("" यथ"/ Respondent) Assessee By : Shri Rushin Patel, Ar Revenue By : Shri C Dharani Nath, Sr.Dr सुनवाई की तारीख/Date Of Hearing : 17/09/2025 घोषणा की तारीख /Date Of Pronouncement: 06/11/2025 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 The Assessment Year (Ay) 2017-2018. 2. The Assessee Raised The Following Grounds Of Appeal:

Charitable Trust vs. ITO Asst. Year : 2017-18 corpus fund, they could not be treated as anonymous within the meaning of section 115BBC of the Act. The CIT(A), however, noted that despite issue of multiple statutory notices under section 250

TARAMANDAL CHARITABLE TRUST,VADODARA vs. ACIT, CPC, BANGLORE

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

250(6) of the Income Tax Act, 1961(hereinafter referred to as the “Act”) pertaining to Assessment Year (A.Y) 2013-14. 2. The grounds raised by the assessee are as under:- I.T.A No. 454/Ahd/2019 A.Y. 2013-14 Page No 2 Taramandal Charitable Trust vs. ACIT (CPC) 1. The Ld. CIT(A) has erred in not appreciating that assessee falls below

SHRI MANAV VIKAS FOUNDATION,CHAMARAJ, TL. VADHAVAN vs. ITO, WARD-2(EXEMP), AHMEDABAD

In the result, the appeal of the asessee is allowed

Section 250 of the Income Tax Act, 1961 (hereinafter referred to as the “Act”) and relates to Assessment Year (A.Y.) 2020-21. 2. At the outset, Ld. Counsel for the assessee stated that the solitary issue in the present appeal related to the denial of ITA No.723/Ahd/2025 [Shri Manav Vikas Foundation vs. ITO] A.Y. 2020-21 - 2 – exemption

MAHAVIR KELAVANI MANDAL,ANTROLI vs. WARD- EXEMPTION, VADODARA

In the result, the appeal of the assessee is allowed

Bench: Ms. Suchitra R. Kamble & Shri Makarand V. Mahadeokar, Accountnat Member Assessment Year : 2016-17 Mahavir Kelavani Mandal, Vs Deputy Commissioner Of Antroli, Income-Tax, C/O. Mahavir Kelavani Mandal, Bangalore Nadiad, Gujarat – 387366 Pan: Aactm 6322 R अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri Sunil Talati, Ar Revenue By : Shri N.J. Vyas, Sr Dr सुनवाई की तारीख/Date Of Hearing : 14/05/2024 घोषणा की तारीख /Date Of Pronouncement : 27/05/2024 आदेश/O R D E R Per Makarand V. Mahadeokar: Aforesaid Appeal By Assessee For Assessment Year (Ay) 2016-17 Arises Out Of The Order Of Learned Commissioner Of Income Tax (Appeals)-4, Bengaluru (Hereinafter Referred To As 'Cit(A)’) Dated 29.02.2024, In The Matter Of Intimation Issued U/S 143(1) Issued By Cpc, Bangalore On 01.03.2019. 2. Following Are The Grounds Of Appeal Before Us:_ “1. The Ld. Cit(A) Has Erred In Upholding The Disallowance Made In The Intimation Order Passed U/S 143(1) Of The It Act Which Was Passed Without Giving Any Opportunity Of Being Heard To Your Appellant. In The Said Intimation Order, The Claim Of Exemption U/S 11 Of The It Act Is Denied & A Demand Is Raised. Such Arbitrary Disallowance Of Exemption Is Prayed To Be Deleted. 2. The Ld. Cit(A) Has Upheld The Disallowance Of Exemption U/S 11 Of The It Act In The Intimation Order Passed U/S 143(1) Of The It Act Making An Addition Of Rs. 40,67,000/- On Account Of Income Chargeable U/S 12(2) Of The Mahavir Kelavani Mandal Vs. Dcit Asst. Year : 2016-17 2

trust registered under section 12AA of the Act. The assessee is running a school and engaged in educational activities. The assessee filed its return of income for the A.Y. 2016-17 on 31.03.2018 declaring Nil income. The assessee also attached audited financial statements along the return of income and filed form 10B which is an audit report under section