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

In the result, appeal of the assessee is partly allowed

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

5 pertain to denial of exemption under Section 11 & 12 of the Act by invoking provisions of Section 13(1)(c) of the Act read with Section 13(3) of the Act. The Assessing Officer had denied the exemption under Section 11 & 12 of the Act for the reason that according to the Assessing Officer, the assessee was not engaged

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

In the result, the appeal in ITA No

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

253(5) of the Income- tax Act, 1961, is to be exercised in a liberal and justice-oriented manner so as to advance substantial justice rather than to defeat it on technical grounds. 2.5 The Hon’ble Supreme Court in Collector, Land Acquisition v. Mst. Katiji & Others [(1987) 167 ITR 471 (SC)] laid down the guiding principles ITA No.134

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

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

253(5) of the Income- tax Act, 1961, is to be exercised in a liberal and justice-oriented manner so as to advance substantial justice rather than to defeat it on technical grounds. 2.5 The Hon'ble Supreme Court in Collector, Land Acquisition v. Mst. Katiji & Others [(1987) 167 ITR 471 (SC)] laid down the guiding principles governing condonation

BRAHMAKSHATRIYA KANJI DAMJI HINDU SARVAJANIK DHARAMSHALA PALITANA,BHAVNAGAR vs. THE CIT(EXEMPTION), AHMEDABAD

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

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

trust and above referred objects, which are in the nature of charitable is restricted to benefit of a particular religious community or caste "Hindu" and therefore as per law laid down by the Hon’ble Apex court in the above referred cases, the provision of sec 13(1)(b) would be applicable and therefore the applicant/assessee would not be eligible

AADIJATI VIKAS PRAGATI MAHAMANDAL,VYARA vs. THE CIT(EXEMPTION), AHMEDABAD

In the result, both appeals are allowed for statistical purposes,

Bench: S/Shri T.R. Senthil Kumar & Makarand V.Mahadeokar

section 253(5) of the Act, the Tribunal is required to adopt a liberal and justice-oriented approach, particularly in matters involving public charitable institutions which function with limited professional infrastructure. Considering the totality of circumstances and the material on record, we find that the explanation offered by the assessee in the affidavits dated 28.03.2025 and 09.06.2025 is both plausible

AADIJATI VIKAS PRAGATI MAHAMANDAL,VYARA vs. THE CIT(EXEMPTION), AHMEDABAD

In the result, both appeals are allowed for statistical purposes,

Bench: S/Shri T.R. Senthil Kumar & Makarand V.Mahadeokar

section 253(5) of the Act, the Tribunal is required to adopt a liberal and justice-oriented approach, particularly in matters involving public charitable institutions which function with limited professional infrastructure. Considering the totality of circumstances and the material on record, we find that the explanation offered by the assessee in the affidavits dated 28.03.2025 and 09.06.2025 is both plausible

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

In the result, the appeal of the Department is dismissed

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

253. In view of the foregoing discussion and analysis, the following conclusions are recorded regarding the interpretation of the changed definition of "charitable purpose" (w.e.f. 01.04.2009), as well as the later amendments, and other related provisions of the IT Act. I.T.A Nos. 342/Ahd/2023 & 5 Ors. A.Ys. 2016-17 to 2018-19 Page No 17 Vadodara Urban Development Authority vs. ACIT

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

In the result, the appeal of the Department is dismissed

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

253. In view of the foregoing discussion and analysis, the following conclusions are recorded regarding the interpretation of the changed definition of "charitable purpose" (w.e.f. 01.04.2009), as well as the later amendments, and other related provisions of the IT Act. I.T.A Nos. 342/Ahd/2023 & 5 Ors. A.Ys. 2016-17 to 2018-19 Page No 17 Vadodara Urban Development Authority vs. ACIT

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

In the result, the appeal of the Department is dismissed

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

253. In view of the foregoing discussion and analysis, the following conclusions are recorded regarding the interpretation of the changed definition of "charitable purpose" (w.e.f. 01.04.2009), as well as the later amendments, and other related provisions of the IT Act. I.T.A Nos. 342/Ahd/2023 & 5 Ors. A.Ys. 2016-17 to 2018-19 Page No 17 Vadodara Urban Development Authority vs. ACIT

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

In the result, the appeal of the Department is dismissed

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

253. In view of the foregoing discussion and analysis, the following conclusions are recorded regarding the interpretation of the changed definition of "charitable purpose" (w.e.f. 01.04.2009), as well as the later amendments, and other related provisions of the IT Act. I.T.A Nos. 342/Ahd/2023 & 5 Ors. A.Ys. 2016-17 to 2018-19 Page No 17 Vadodara Urban Development Authority vs. ACIT

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

In the result, the appeal of the Department is dismissed

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

253. In view of the foregoing discussion and analysis, the following conclusions are recorded regarding the interpretation of the changed definition of "charitable purpose" (w.e.f. 01.04.2009), as well as the later amendments, and other related provisions of the IT Act. I.T.A Nos. 342/Ahd/2023 & 5 Ors. A.Ys. 2016-17 to 2018-19 Page No 17 Vadodara Urban Development Authority vs. ACIT

JT.CIT(EXEMPTION)CIRCL-2 AHMEDABAD, AHMEDABAD vs. VADODARA URBAN DEVELOPMENT AUTHORITY, VADODARA

In the result, the appeal of the Department is dismissed

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

253. In view of the foregoing discussion and analysis, the following conclusions are recorded regarding the interpretation of the changed definition of "charitable purpose" (w.e.f. 01.04.2009), as well as the later amendments, and other related provisions of the IT Act. I.T.A Nos. 342/Ahd/2023 & 5 Ors. A.Ys. 2016-17 to 2018-19 Page No 17 Vadodara Urban Development Authority vs. ACIT

ARUNA KISHORE FOUNDATION,VADODARA vs. CIT(EXEMPTION), AHMEDABAD

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

253(5) of the Act, 1961. We find that the delay is neither contumacious nor deliberate, but rather a consequence of an erroneous interpretation of the Circular and the legal procedure. Accordingly, in the interest of substantial justice and considering the charitable ITA No.293/Ahd/2025 and 3 Others 4 nature of the assessee's activities, the delay of 156 days

ARUNA KISHOR FOUNDATION,VADODARA vs. CIT(EXEMPTION), AHMEDABAD

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

253(5) of the Act, 1961. We find that the delay is neither contumacious nor deliberate, but rather a consequence of an erroneous interpretation of the Circular and the legal procedure. Accordingly, in the interest of substantial justice and considering the charitable ITA No.293/Ahd/2025 and 3 Others 4 nature of the assessee's activities, the delay of 156 days

ARUNA KISHOR FOUNDATION,VADODARA vs. CIT(EXEMPTION), AHMEDABAD

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

253(5) of the Act, 1961. We find that the delay is neither contumacious nor deliberate, but rather a consequence of an erroneous interpretation of the Circular and the legal procedure. Accordingly, in the interest of substantial justice and considering the charitable ITA No.293/Ahd/2025 and 3 Others 4 nature of the assessee's activities, the delay of 156 days

ARUNA KISHOR FOUNDATION,VADODARA vs. CIT(EXEMPTION), AHMEDABAD

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

253(5) of the Act, 1961. We find that the delay is neither contumacious nor deliberate, but rather a consequence of an erroneous interpretation of the Circular and the legal procedure. Accordingly, in the interest of substantial justice and considering the charitable ITA No.293/Ahd/2025 and 3 Others 4 nature of the assessee's activities, the delay of 156 days

S.D.PATEL EDUCATION RESEARCH FOUNDATION,,BARODA vs. THE CIT-III, BARODA

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

Bench: Shri Rajpal Yadav & Shri N.K. Billaiya)

253, Hon’ble High Court of Allahabad in the case of Sri Radha Raman Niwas Trust 42 taxmann.com 77, Hon’ble High Court of Gujarat in the case of Ganpat University 293 CTR 113. The ld. counsel concluded by saying that the activities of the appellant trust are very much of charitable in nature and therefore there is no reason

LAKULISH SANATAN SANSKARITI PRABODHAN ABHIYAN,VADODARA, GUJARAT vs. CIT EXEMPTION , AHMEDABAD, AHMEDABAD

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

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

Charitable Trust, Ahmedabad ITAT) mandate remand rather than cancellation for procedural lapses. Lakulish Sanatan Sanskriti Prabodhan Abhiyan vs. CIT(E) Asst. Year –N.A. - 2– 4. Ground 4: The Appellant's failure to file documents was not wilful or deliberate. Even if time limit was missed, the Tribunal possesses discretion under Section 253(5

AAREEV FOUNDATION,VADODARA vs. CIT(E), AHEMDABAD

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

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

5. That the Ld. CIT(E) failed to consider that the Trust has already been granted provisional registration under Section 12AB, which itself indicates that the initial scrutiny had found the Trust's objects to be charitable and genuine. 6. That the Trust undertakes to furnish any additional documentary evidence, including activity reports, bank statements, and other relevant records