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39 results for “charitable trust”+ Section 263clear

Sorted by relevance

Karnataka438 Mumbai242 Delhi132 Chennai67 Jaipur45 Cochin42 Ahmedabad39 Bangalore38 Kolkata37 Pune32 Chandigarh30 Visakhapatnam26 Calcutta24 Cuttack21 Allahabad20 Hyderabad19 Lucknow16 Indore13 Amritsar12 Nagpur9 Rajkot8 Patna8 Agra5 Telangana5 Jodhpur4 Rajasthan3 Orissa2 Himachal Pradesh2 Varanasi2 Andhra Pradesh1 Punjab & Haryana1 SC1

Key Topics

Section 26373 Section 80G51 Section 143(3)47 Section 1143 Section 12A32 Section 2(15)24 Exemption22 Deduction19 Section 80I15 Revision u/s 263

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

In the result revenue’s appeal is dismissed

ITA 2344/AHD/2018[2014-15]Status: DisposedITAT Ahmedabad03 Sept 2019AY 2014-15

Bench: Shri Pramod Kumar& Ms. Madhumita Roy

For Appellant: Shri N. R. Soni, CIT-D.RFor Respondent: Shri S. N. Soparkar, Sr. Advocate

Section 11Section 129Section 12ASection 13(1)(d)Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 2(15)Section 244A

Showing 1–20 of 39 · Page 1 of 2

15

Section 142(1)13

charitable or religious purposes, either during the period of accumulation or thereafter.]” “61[62(5) The forms and modes of investing or depositing the money referred to in clause (b) of sub-section (2) shall be the following, namely :— (i) investment in savings certificates as defined in clause (c) of section 263 of the Government Savings Certificates

DCIT (EXEMPTION), CIRCLE-1, BANGLORE vs. VYAKTI VIKAS KENDRA INDIA,, AHMEDABAD

In the result revenue’s appeal is dismissed

ITA 805/AHD/2018[2012-13]Status: DisposedITAT Ahmedabad03 Sept 2019AY 2012-13

Bench: Shri Pramod Kumar& Ms. Madhumita Roy

For Appellant: Shri N. R. Soni, CIT-D.RFor Respondent: Shri S. N. Soparkar, Sr. Advocate

Section 11Section 129Section 12ASection 13(1)(d)Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 2(15)Section 244A

charitable or religious purposes, either during the period of accumulation or thereafter.]” “61[62(5) The forms and modes of investing or depositing the money referred to in clause (b) of sub-section (2) shall be the following, namely :— (i) investment in savings certificates as defined in clause (c) of section 263 of the Government Savings Certificates

DCIT (EXEMPTION), CIRCLE-1, BANGLORE vs. VYAKTI VIKAS KENDRA INDIA,, AHMEDABAD

In the result revenue’s appeal is dismissed

ITA 806/AHD/2018[2013-14]Status: DisposedITAT Ahmedabad03 Sept 2019AY 2013-14

Bench: Shri Pramod Kumar& Ms. Madhumita Roy

For Appellant: Shri N. R. Soni, CIT-D.RFor Respondent: Shri S. N. Soparkar, Sr. Advocate

Section 11Section 129Section 12ASection 13(1)(d)Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 2(15)Section 244A

charitable or religious purposes, either during the period of accumulation or thereafter.]” “61[62(5) The forms and modes of investing or depositing the money referred to in clause (b) of sub-section (2) shall be the following, namely :— (i) investment in savings certificates as defined in clause (c) of section 263 of the Government Savings Certificates

DCIT (EXEMPTION), CIRCLE-1, BANGLORE vs. VYAKTI VIKAS KENDRA INDIA,, AHMEDABAD

In the result revenue’s appeal is dismissed

ITA 265/AHD/2018[2011-12]Status: DisposedITAT Ahmedabad03 Sept 2019AY 2011-12

Bench: Shri Pramod Kumar& Ms. Madhumita Roy

For Appellant: Shri N. R. Soni, CIT-D.RFor Respondent: Shri S. N. Soparkar, Sr. Advocate

Section 11Section 129Section 12ASection 13(1)(d)Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 2(15)Section 244A

charitable or religious purposes, either during the period of accumulation or thereafter.]” “61[62(5) The forms and modes of investing or depositing the money referred to in clause (b) of sub-section (2) shall be the following, namely :— (i) investment in savings certificates as defined in clause (c) of section 263 of the Government Savings Certificates

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

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

ITA 741/AHD/2025[2017-18]Status: DisposedITAT Ahmedabad28 Jul 2025AY 2017-18

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

For Appellant: Shri Sanjay R Shah, ARFor Respondent: Smt. Malarkodi R., Sr. DR

Section 11Section 11(1)(a)Section 12A

Charitable Trust vs. ITO Asst.Year –2017-18 - 2– 3. The brief facts of the case are that the assessee, a Trust, registered under Section 12AA of the Income Tax Act, had filed a revised return declaring a gross income of ₹1,71,94,000/- and claimed deductions amounting to ₹1,60,21,263

GUJARAT MINERAL DEVELOPMENT CORPORATION LIMITED,KHANJI BHAVAN vs. PR. COMMISSIONER OF INCOME TAX-1, AAYAKAR BHAWAN(VEJALPUR), AHMEDABAD

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

ITA 651/AHD/2025[2020-21]Status: DisposedITAT Ahmedabad04 Jul 2025AY 2020-21

Bench: S/Shri T.R. Senthil Kumar & Makarand V.Mahadeokarasstt.Year : 2020-21

For Appellant: Shri Rignesh Das, CIT-DR

Section 143(1)Section 143(3)Section 14ASection 263Section 80GSection 80I

263 of the Act and submitted that the assessment order was neither erroneous nor prejudicial to the interest of the Revenue. 8. With respect to the claim of deduction under section 80G amounting to Rs.5,00,00,000/-, the learned AR submitted that the donations were made to institutions duly approved under section 80G(5), and the claim was restricted

SHREE SANAND JAMALIYA PATIDAR PANCH,AHMEDABAD vs. THE CIT(EXEMPTION), AHMEDABAD

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

ITA 1884/AHD/2024[NA]Status: DisposedITAT Ahmedabad31 Jul 2025

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

263 considered registration u/s. 12AB of the Act to a Trust created before 01-04-2021 (i.e. old Trust) and held that Ld. CIT(E) has no power to invoke the provisions of Section 13(1)(b) of the Act while granting registration by observing as follows: “4. We have heard rival submissions and perused the materials available on record

SHRI SHAMLAJI AAROGYA SEVA TRUST,GODHRA vs. THE PR. CIT (CENTRAL), SURAT AT -VADODARA

In the result, the appeal of the Assessee is dismissed

ITA 138/AHD/2022[2017-18]Status: DisposedITAT Ahmedabad04 Sept 2024AY 2017-18

Bench: Ms. Suchitra Kamble & Shri Makarand V. Mahadeokarआयकर अपील सं /Ita No.138/Ahd/2022 "नधा"रण वष" /Assessment Year : 2017-18 Shri Shamlaji Aarogya Seva Trust The Pr.Cit (Central) बनाम/ Kanelav Road Surat At Vadodara Dhahod Road V/S. Godhra – 389 001 "थायी लेखा सं./Pan: अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri Tushar Hemani, Sr.Advocate & Shri Parimalsinh B. Parmar, Ar Revenue By : Shri H. Phani Raju, Cit-Dr सुनवाई क" तार"ख/Date Of Hearing : 29/08/2024 घोषणा क" तार"ख /Date Of Pronouncement: 04 /09/2024 आदेश/O R D E R Per Makarand V. Mahadeokar, Am: This Appeal Has Been Preferred By The Assessee Against The Order Passed By The Ld.Principal Commissioner Of Income Tax (Central), Surat [Hereinafter Referred To As "Pcit"] Under Section 263 Of The Income Tax Act, 1961 [Hereinafter Referred To As "The Act"], For The Assessment Year (Ay) 2017-18, Wherein The Pcit Held That The Assessment Order Passed By The Assessing Officer (Hereinafter Referred To As “Ao”) Under Section 143(3) Of The Act, Dated 16.11.2019, Was Erroneous & Prejudicial To The Interests Of

For Appellant: Shri Tushar Hemani, Sr.Advocate &For Respondent: Shri H. Phani Raju, CIT-DR

Section 12ASection 13(3)Section 133ASection 142(1)Section 143(3)Section 263

charitable purposes or for the benefit of specified persons disentitles the trust from claiming exemption. However, we restrict the scope of this appeal, without going into merits of eligibility of exemption u/s.11 of the Act, to Ld.PCIT’s invocation of section 263

GUJARAT ENERGY DEVELOPMENT AGENCY,GANDHINAGAR vs. THE DY.CIT, CIRCLE-1, EXEMP, AHMEDABAD

In the result, the appeal of the assessee in ITA No

ITA 1180/AHD/2025[2017-18]Status: DisposedITAT Ahmedabad16 Oct 2025AY 2017-18

Bench: Shri Sanjay Garg & Shri Narendra Prasad Sinha

Section 11Section 12ASection 143(3)Section 263Section 270A

charitable trust. 4. The Hon'ble CIT(A) further erred in law and on facts by upholding the order passed by the learned Assessing Officer despite the fact that the order passed under Section 263

GUJARAT ENERGY DEVELOPMENT AGENCY,GANDHINAGAR vs. THE DY.CIT, CIRCLE-1, EXEMP, AHMEDABAD

In the result, the appeal of the assessee in ITA No

ITA 1179/AHD/2025[2017-18]Status: DisposedITAT Ahmedabad16 Oct 2025AY 2017-18

Bench: Shri Sanjay Garg & Shri Narendra Prasad Sinha

Section 11Section 12ASection 143(3)Section 263Section 270A

charitable trust. 4. The Hon'ble CIT(A) further erred in law and on facts by upholding the order passed by the learned Assessing Officer despite the fact that the order passed under Section 263

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

section 12AA; Shree Mahavideh Charitable Trust v. CIT (Exemption) [2025] 174 taxmann.com 540 (Surat- Trib.), where the Tribunal held that mere reference to religion in a few objects does not render a trust non-charitable when no religious expenditure is incurred; and Gohilwad Vankar Samaj Seva Trust v. CIT (Exemption) [2025] 173 taxmann.com 263

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

263 of the I.T. Act, 1961 was issued on-07.08.2015. 3. Subsequently, a notice u/s. 142(1) of the I T Act alongwith show-cause letter dated 10-12-2015 was issued which are as under: 3 . A.Y. 2010-11 "The scrutiny of the records reveals that you have claimed following expenditure which was in nature of capital expenditure Particulars

LEUVA PATIDAR SAMAJ SEVA TRUST ODE,AHMEDABAD vs. THE CIT(EXEMPTION), AHMEDABAD

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

ITA 1082/AHD/2024[NA]Status: DisposedITAT Ahmedabad06 Jun 2025

Bench: Ms.Suchitra R. Kamble & Shri Makarand V.Mahadeokarasstt.Year : - Na Leuva Patidar Samaj Seva Trust Ode Cit(Exemption) C/O. Divyan Shah & Co., Cas. Vs. Vejalpur 201, 2Nd Floor, Devashish Complex Ahmedabad. Nr.Regenta Central Atarim Hotel Off Cg Road Ahmedabad. Pan : Aabtl 8344 D (Applicant) (Responent) Assessee By : Shri Divyang Shah, Ar : Shri Durga Dutt, Cit-Dr Revenue By सुनवाई क" तारीख/Date Of Hearing : 04/06/2025 घोषणा क" तारीख /Date Of Pronouncement: 06/06/2025 आदेश/O R D E R आदेश आदेश आदेश

For Appellant: Shri Divyang Shah, AR

Section 12ASection 12A(1)(ac)Section 13(1)(b)

263 had occasion to consider an identical issue. After analysing the issue in light of the jurisdictional High Court’s judgment in CIT (Exemption) v. Jamiatul Banaat Tankaria [(2024) 168 taxmann.com 35 (Guj.)], the Co-ordinate Bench laid down the principle that for a trust created before 1-4-2021, the provisions of section 13(1)(b) would be attracted

THE DY. COMMR. OF INCOME TAX, (EXEMPTION) CIRCLE-2,, AHMEDABAD vs. JAMNAGAR AREA DEVELOPMENT AUTHORITY, JAMNAGAR

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

ITA 2425/AHD/2017[2009-10]Status: DisposedITAT Ahmedabad15 Nov 2019AY 2009-10

Bench: Shri Pradip Kumar Kedia & Smt. Madhumita Roy

For Appellant: Shri Alok Singh, CIT.D.R

Section 11Section 11(1)(a)Section 11(2)Section 2(15)

263 of the Act 2428/Ahd/2017 -Do- 2014-15 -Do- -Do- 143(3) of the Act 2. The issue involved being common in all the four appeals filed by the Revenue, all such appeals were heard together and disposed of by the common order. 3. We shall adopt the facts concerning AY 2009-10 in ITA No. 2425/Ahd/2017 for the purposes

GUJARAT TECHNOLOGICAL UNIVERSITY,,AHMEDABAD, GUJARAT vs. COMMISSIONER OF INCOME TAX, EXEMPTION, AHMEDABAD, GUJARAT

In the result, the above ground of appeal of the assessee is allowed

ITA 935/AHD/2024[2017-18]Status: DisposedITAT Ahmedabad22 Apr 2025AY 2017-18

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

For Appellant: Ms. Amrin Pathan, A.RFor Respondent: Shri V. Nandakumar, CIT DR

Section 11Section 12ASection 147Section 148Section 263

charitable trust registered under section 12A, had substantially satisfied condition for availing benefit of exemption as a trust, it could not be denied exemption merely on bar of limitation in furnishing audit report in Form no. 10B. 7.5 In the case of CIT v. Gujarat Oil & Allied Industries [1993] 201 ITR 325 (Guj.), the High Court held that where

SEQUEL LOGISTICS PRIVATE LIMITED,AHMEDABAD vs. THE PR. CIT, AHMEDABAD-3, AHMEDABAD

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

ITA 1114/AHD/2024[2017-18]Status: DisposedITAT Ahmedabad28 Oct 2024AY 2017-18

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

Section 135Section 147Section 234ASection 263Section 80G

charitable trusts which were duly registered under section 80G(5)(vi), assessee was entitled to claim deduction under section 80G in respect of such contribution - Held, yes - Whether since action of Assessing Officer in allowing claim under section 80G was a plausible view, impugned invocation of revision jurisdiction under section 263

THIRD EYE ENTERPRISE,AHMEDABAD vs. THE ITO, WARD-3(3)(15) NOW WARD- 3(3)(5), AHMEDABAD

In the result, appeal filed by the assessee is allowed

ITA 648/AHD/2023[2012-13]Status: DisposedITAT Ahmedabad12 Jun 2024AY 2012-13

Bench: Ms. Suchitra Kamble & Shri Narendra Prasad Sinhaassessment Year: 2012-13

Section 10ASection 139(1)Section 143(3)Section 234Section 243(3)Section 263

Section 263 of the Act were passed. The Ld. AR relied upon the following decisions :- - Association of Indian Panelboard Mfg. TA 655 of 2022 (Guj) - DCIT vs. Cryogas Equipment P. Ltd. – ITA 415/Ahd/2020 - Ramji Mandir Religious & Charitable Trust

AIA ENGIONEERING LTD.,AHMEDABAD vs. THE PRINCIPAL COMMISSIONER OF INCOME TAX, AHMEDABAD-1, AHMEDABAD

In the result, the appeals filed by the assessee are hereby allowed

ITA 310/AHD/2024[2018-19]Status: DisposedITAT Ahmedabad25 Oct 2024AY 2018-19

Bench: Smt. Annapurna Gupta (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

Section 142(1)Section 143(3)Section 263Section 80G

charitable trusts which were duly registered under section 80G(5)(vi), assessee was entitled to claim deduction under section 80G in respect of such contribution - Held, yes - Whether since action of Assessing Officer in allowing claim under section 80G was a plausible view, impugned invocation of revision jurisdiction under section 263

AIA ENGINEERING LTD.,AHMEDABAD vs. THE PRINCIPAL COMMISSIONER OF INCOME TAX, AHMEDABAD-1, AHMEDABAD

In the result, the appeals filed by the assessee are hereby allowed

ITA 309/AHD/2024[2017-18]Status: DisposedITAT Ahmedabad25 Oct 2024AY 2017-18

Bench: Smt. Annapurna Gupta (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

Section 142(1)Section 143(3)Section 263Section 80G

charitable trusts which were duly registered under section 80G(5)(vi), assessee was entitled to claim deduction under section 80G in respect of such contribution - Held, yes - Whether since action of Assessing Officer in allowing claim under section 80G was a plausible view, impugned invocation of revision jurisdiction under section 263

TORRENT POWER GRID LIMITED,AHMEDABAD vs. THE PR.CIT-3, AHMEDABAD

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

ITA 1191/AHD/2025[2020-21]Status: DisposedITAT Ahmedabad16 Dec 2025AY 2020-21

Bench: DR. BRR Kumar (Vice President), Shri T. R. Senthil Kumar (Judicial Member)

Section 142(1)Section 143(3)Section 144BSection 263Section 80G

charitable trusts which were duly registered under section 80G(5)(vi), assessee was entitled to claim deduction under section 80G in respect of such contribution - Held, yes - Whether since action of Assessing Officer in allowing claim under section 80G was a plausible view, impugned invocation of revision jurisdiction under section 263