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)

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 11 of the Income-tax Act, 1961, shows that the income derived from property held under trust wholly for charitable or religious purposes to the extent to which such income is applied

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

Charitable Trust Vs. ITO(E) Assessment Year 2020-21 3 if exemption u/s 11 was denied, the income should have been computed on commercial principles after deducting expenditure incurred on educational activities. 5. The Ld. CIT(A) issued notices of hearing under section 250 on 05.07.2024, 26.08.2024, and 12.09.2024, which were served electronically on the registered e-filing account

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

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

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:

Section 250 of the Income Tax Act, 1961 (hereinafter referred to as the “Act”) and relates to Assessment Year (A.Y.) 2017-18. 2. The grounds of appeal raised by the assessee are as under: “1. The ld. CIT(Appeals) has erred in law and on facts of the case, in confining the direction Circular No.10/2019 in taking cognizance of Form

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)

250 were issued to the appellant on 04 10.2023 and 30.11. 2023. In response the appellant had filed replies on 11.10.2023 and 14 12.2023. The written submissions of the appellant together with the evidences submitted and I.T.A No. 441/Ahd/2024 A.Y. 2018-19 Page No. 3 Shiksha Foundation vs. ITO case laws relied upon by the appellant have been perused

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

250 passed by the Ld. Commissioner of Income Tax (Appeal)\nNFAC and Ld AO at CPC, Bengaluru is bad in Law and against the natural\njustice.\n2. On the facts and in circumstances of the case and in law Ld CIT(A), NFAC\ngrossly erred in confirming the disallowance made by the Ld AO. Therefore, the\nappellate order so passed

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

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:

250 of the Act, the assessee failed to file written submissions or attend the hearings. The CIT(Appeals) issued several notices between January 2021 and December 2024, but no effective compliance was made by the assessee, who kept seeking adjournments. The CIT(A) held that the assessee had shown no diligence in prosecuting its appeal and therefore treated the appeal

ITO (EXEMPTION),WARD VADODARA, VADODARA vs. MML CHOUDHRY CHARITBALE & EDUCATION TRUST, HARI NAGAR

In the result, the appeal filed by the Revenue is hereby

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

Charitable & Education Trust Act have been mentioned. Further we find from Form No 10 filed by the assessee on 01/07/2023 that the amount of accumulation was stated to be 3.75 crores. From the perusal of the aforesaid Form No 10 the aforesaid amount of Rs 3.75 crore was decided to be accumulated for carrying out the purposes of the trust

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

In the result, the appeal of the asessee is allowed

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 to the assessee

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)

250 (Madras) "Section 12AA, read with sections 2(15), 11.12,12A and 13, of the Income- tax Act, 1961 - Charitable or religious trust -Registration procedure /Cancellation of registration) - Assessee, a cricket association, applied for grant of registration under section 12AA - Commissioner after satisfying! himself about genuineness of objects of assessee granted registration to it under section 12AA