FLAVAROMA CHARITABLE FOUNDATION,AHMEDABAD vs. THE COMMISSIONER OF INCOME TAX (EXEMPTION), AHMEDABAD

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

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

256 the Co-ordinate Bench held as follows: “Section 80G of the Income-tax Act, 1961-Deductions - Donation to certain funds, charitable institutions (Approval) Whether once timeline prescribed for filing Form No. 10A for recognition under section 12A had been extended up to 30-9- 2023, same may be treated as extended for forms namely Form No. 10AB for renewal

THE DY. CIT.,GNR CIRCLE,, AHMEDABAD vs. GUJARAT MARITIME BOARD, GANDHINAGAR

In the result, this ground of appeal of the revenue is allowed for statistical purpose

charitable purpose" and therefore, the assessee Corporation shall be entitled to exemption under Section 11 of the Act. No error has been committed by the learned Tribunal in holding so. We are in complete agreement with the view taken by the learned Tribunal.” In the light of the above facts and findings, it is clear that the activities carried

GUJARAT MARITIME BOARD,,GANDHINAGAR vs. THE JT.CIT, GANDHINAGAR CIRCLE,, GANDHINAGAR

In the result, this ground of appeal of the revenue is allowed for statistical purpose

charitable purpose" and therefore, the assessee Corporation shall be entitled to exemption under Section 11 of the Act. No error has been committed by the learned Tribunal in holding so. We are in complete agreement with the view taken by the learned Tribunal.” In the light of the above facts and findings, it is clear that the activities carried

ITO (E) WARD 1 AHMEDABAD, AHMEDABAD vs. ACHARYA SHRI VIJAY SURENDRA SURISHWARJI JAIN TATWA GYAN SHALA, AHMEDABAD

In the result, the appeal filed by the Department is partly allowed

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

charitable trust registered under section 12A of the Income-tax Act, 1961 ("the Act"). For the assessment year 2018-19, the assessee did not file its return of income under section 139(1) of the Act. Based on information available on the Insight Portal, the Assessing Officer noticed that the assessee had made time deposits aggregating to Rs.1

SAVLI TALUKA RIFLE ASSOCIATION,TALUKA SAVLI vs. ASSESSING OFFICER, VADODARA

In the result, the appeal of the assessee is allowed

Bench: Shri Tr Senthil Kumar & Shri Narendra Prasad Sinhaassessment Years: 2020-21

1. Your honour sir, the only ground of disallowance of expenditure of Rs. 57,25,256/-plus 15% of Income Rs. 2,93,829/- so made may be allowed and the resultant demand be quashed in view of the fact that The return of income was filed under the provision of section 139 suo moto. The Company is registered under

M/S. ISCON MEGACITY MEMBERS ASSOCIATION ,,BHAVNAGAR vs. THE INCOME TAX OFFICER, (EXEMP. ), BHAVNAGAR

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

Bench: Shri Rajpal Yadav & Shri Amarjit Singhआयकर अपील सं./I.T.A. No.1290/Ahd/2014 ("नधा"रण वष" / Assessment Year : 2010-11)

charitable institution. It is not entitled benefit u/s.11, 12 & 13 of the Act. He treated the assessee as an AOP and maintenance fees received by it was treated as income. 9. On appeal, the assessee has raised three-fold submissions. Firstly, it pleaded for the benefit u/s.11 & 12 of the Act. Secondly, it pleaded that the receipts from the members