THE DY. DIRECTOR OF INCOME TAX (EXEMPTION), AHMEDABAD vs. RAMANBHAI FOUNDATION,, AHMEDABAD

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

264 ITR 110 (Bom.)]; (ii) Commissioner of Income Tax vs. Siddaramanna Charities Trust [96 ITR 275 (Mys); and (iii) Commissioner of Income Tax vs. Matriseva Trust [242 ITR 20 (Mad.)] 8. It would be fruitful to refer to the discussions contained in Institute of Banking (supra), Per. Hon‟ble Mr. Justice S.H. Kapadia, which is advanced before

THE DY. COMMISSIONER OF INCOME TAX (EXEMPTIONS) CIRCLE-2,, AHMEDABAD vs. CHARUTAR AROGYA MANDAL,,

In the result, revenue’s appeal is dismissed

Bench: Shri Pramod Kumar & Ms. Madhumita Roy

264 ITR 110 (Bom.). Hon'ble Gujarat High Court in the case of Shri Plot Shwetambar Murtipujak 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

THE DCIT (EXEMPTION), CIR-1., AHMEDABAD vs. GUJARAT STATE DISASTER MANAGEMENT AUTHORITY,, GANDHINAGAR

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

Bench: Shri Waseem Ahmed & Ms Madhumita Royअपील सं./Ita No.2691/Ahd/2017 &"नधा"रण वष"/Asstt. Year:2013-2014

264 ITR 110 (Bom.). Hon'ble Gujarat High Court in the case of Shri Plot Shwetambar Murtipujak 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

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

In the result, the appeal of the Assessee is dismissed

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

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 of the Act. 7.4. The diversion of funds collected in the name of the trust and from debit

GUJARAT ROHIT SAMAJ TRUST,AHMEDABAD vs. DCIT, CPC, BANGALORE

In the result the appeal filed by the assessee is dismissed

Bench: Shri Waseem Ahmed & Ms Madhumita Royआयकर अपील सं./Ita No.2161/Ahd/2018 िनधा"रण वष"/Asstt. Year: 2015-16 Gujarat Rohit Samaj Trust, D.C.I.T, 33, New Chandranagar Society, Vs. Cpc, B/H Supath-Ii, Bangalore. Union Bank Old Wadaj, Ahmedabad-380013. Pan: Aaatg7340R

charitable trust and not a Association of Person (A.O.P) as treated by Dy CIT(CPC)/Banglore as well as Hon'ble CIT(A)-9/A'bad which is erroneous and unjustifiable. 3) That the Dy CIT (CPC), Banglore has passed the order u/s 143(1) of the I T Act determined total income of Rs 82,360/- which is below

EXIM CLUB,,VADODARA vs. THE ITO, EXEMPTION WARD,, VADODARA

Charitable Trust Act 1950. The main object of the Trust is to provide services to Exporters and Importers. 2) The appellant Trust had made an application for registration U/s 12A(a) of the IT Act in form no. 10 to the Commissioner of Income Tax, Vadodara on 20.09.1996 acknowledged by the dispatch clerk of the office of CIT, Vadodara

EXIM CLUB,VADODARA vs. COMMI. OF INCOMETAX-1, VADODARA

Charitable Trust Act 1950. The main object of the Trust is to provide services to Exporters and Importers. 2) The appellant Trust had made an application for registration U/s 12A(a) of the IT Act in form no. 10 to the Commissioner of Income Tax, Vadodara on 20.09.1996 acknowledged by the dispatch clerk of the office of CIT, Vadodara

EXIM CLUB,,VADODARA vs. THE ITO, EXEMPTION WARD,, VADODARA

Charitable Trust Act 1950. The main object of the Trust is to provide services to Exporters and Importers. 2) The appellant Trust had made an application for registration U/s 12A(a) of the IT Act in form no. 10 to the Commissioner of Income Tax, Vadodara on 20.09.1996 acknowledged by the dispatch clerk of the office of CIT, Vadodara

THE DCIT (EXEMPTION), CIRCLE-2, AHMEDABAD vs. GUJARAT CRICKET ASSOCIATION, AHMEDABAD

In the result, the appeal of the Department is dismissed

Section 11 of the Act, when the income of the assessee trust is used to meet the expenses incurred for the objects of the trust, it is application of income. The said application of the income for charitable purposes takes place in the year in I.T.A No. 539/Ahd/2020 A.Y. 2018-19 Page No. 3 DCIT(Exemptions) Vs. Gujarat Cricket Association

INDIAN MEDICAL ASSOCIATION-GUJARAT STATE BRANCH,AHMEDABAD vs. THE ITO, (EXEMPTIONS), WARD-1,, AHMEDABAD

In the result, the appeal filed by the assessee is allowed for statistical purposes

Bench: Shri Waseem Ahmed & Shri Siddharatha Nautiyalआयकर अपील सं./Ita No. 326/Ahd/2020 िनधा"रण वष"/Asstt. Year: 2016-2017 Indian Medical Association Gujarat State I.T.O.(Exemptions), Branch, Vs. Ward-1, Ama, 2Nd Floor, Ahmedabad. House, Nr. Natraj Cinema, Gandhigram Rly Crossing, Ahmedabad-380009. Pan: Aaat10762K

264 ITR 110 where it was held as under: Income derived from the trust property has also got to be computed on commercial principles and if commercial principles are applied, then adjustment of expenses incurred by the trust for charitable and religious purposes in the earlier years against the income earned by the trust in the subsequent year will have

M/S. SHARDABEN EDUCATION TRUST,GANDHINAGAR vs. THE INCOME TAX OFFICER, (EXEMPTIONS) WARD-1,, AHMEDABAD

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

Bench: Shri Waseem Ahmedआयकर अपील सं./Ita No.2312/Ahd/2018 िनधा"रण वष"/Asstt. Year:2014-2015 M/S. Shardaben Education Trust, Income Tax Officer, Set, Opp. Kailash Dham, Vs. (Exemption) Pethapur, Ward-1, Gandhinagar-382610. Ahmedabad.

Trust, Income Tax Officer, Set, Opp. Kailash Dham, Vs. (Exemption) Pethapur, Ward-1, Gandhinagar-382610. Ahmedabad. PAN: AAGTS5243R (Applicant) (Respondent) Assessee by : Shri Parimalsingh B. Parmar, A.R Revenue by : Shri Atul Pandey, Sr. D.R सुनवाई क" तारीख/Date of Hearing : 12/10/2022 घोषणा क" तारीख /Date of Pronouncement: 16/11/2022 आदेश/O R D E R PER WASEEM AHMED, ACCOUNTANT MEMBER

SHRI HEMENDRA LILACHAND SHAH,AHMEDABAD vs. THE ITO WARD-5(2)(3), AHMEDABAD

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

Bench: Shri Waseem Ahmedआयकर अपील सं./Ita No.500/Ahd/2020 िनधा"रण वष"/Asstt. Year: 2013-2014 Shri Hemendra Lilachand Shah, Income Tax Officer, 2, Krishna Apartment, Vs. Ward-5(2)(3), Bhuderpura Road, Ahmedabad. Ambawadi, Ahmedabad-380015. Pan: Aelps5265E

Charitable Trust v. Dy. CIT reported in 280 ITR 357 has held that : “3. The Supreme Court in Vedabai v. Shantaram Baburao Patil [2002] 253 ITR 798held as under : "In exercising discretion under section 5 of the Limitation Act the Courts should adopt a pragmatic approach. A distinction must be made between a case where the delay is inordinate

NAVI MASJID MAHFILE HUSEN MADRASE TARKKI ISLAM HUSAINI TEKRI,BANASKANTHA vs. THE ACIT (EXEMPTION), AHMEDABAD

In the result, appeal filed by the assessee is allowed for statistical purposes

Bench: Shri Mahavir Prasad, Judicial Memebr & Shri Waseem Ahmed, Accountant Memebr

Charitable Trust v. Dy. CIT reported in 280 ITR 357 has held that : “3. The Supreme Court in Vedabai v. Shantaram Baburao Patil [2002] 253 ITR 798held as under : "In exercising discretion under section 5 of the Limitation Act the Courts should adopt a pragmatic approach. A distinction must be made between a case where the delay is inordinate

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

In the result, the appeal filed by the Revenue in ITA No

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

Trust is registered u/s. 12AA of the Act. For the Assessment Year 2014-15, the assessee filed its Return of Income on 28.09.2014 declaring total income at NIL after claiming deduction of Rs.18,92,93,630/- under section 11 of the Act. The return was selected for scrutiny and the A.O. assessed the income of the assessee at Rs.56

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

In the result, the appeal filed by the Revenue in ITA No

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

Trust is registered u/s. 12AA of the Act. For the Assessment Year 2014-15, the assessee filed its Return of Income on 28.09.2014 declaring total income at NIL after claiming deduction of Rs.18,92,93,630/- under section 11 of the Act. The return was selected for scrutiny and the A.O. assessed the income of the assessee at Rs.56

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

In the result, the appeal filed by the Revenue in ITA No

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

Trust is registered u/s. 12AA of the Act. For the Assessment Year 2014-15, the assessee filed its Return of Income on 28.09.2014 declaring total income at NIL after claiming deduction of Rs.18,92,93,630/- under section 11 of the Act. The return was selected for scrutiny and the A.O. assessed the income of the assessee at Rs.56

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

In the result, the appeal filed by the Revenue in ITA No

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

Trust is registered u/s. 12AA of the Act. For the Assessment Year 2014-15, the assessee filed its Return of Income on 28.09.2014 declaring total income at NIL after claiming deduction of Rs.18,92,93,630/- under section 11 of the Act. The return was selected for scrutiny and the A.O. assessed the income of the assessee at Rs.56

SHRI MAHESH P. GANDHI,AHMEDABAD vs. THE ACIT., CIRCLE-10,, AHMEDABAD

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

Bench: Shri Waseem Ahmed & Shri Siddhartha Nautiyalआयकर अपील सं./Ita Nos.1022 To 1025/Ahd/2018 िनधा"रण वष"/Asstt. Year: (1992-1993 To 1995-1996) Shri Mahesh P. Gandhi, A.C.I.T., D-404, 5Th Floor, Vs. Circle-10, Dharnidhar Tower, Ahmedabad. Paldi, Ahmedabad.

Charitable Trust v. Dy. CIT reported in 280 ITR 357 has held that: “3. The Supreme Court in Vedabai v. Shantaram Baburao Patil [2002] 253 ITR 798held as under: "In exercising discretion under section 5 of the Limitation Act the Courts should adopt a pragmatic approach. A distinction must be made between a case where the delay is inordinate