PARUL AROGYA SEVA MANDAL TRUST,AHMEDABAD vs. THE DY.CIT, CENTRAL CIRCLE-1(2), AHMEDABAD

Appeals are allowed

Bench: Shri Siddhartha Nautiyal & Shri Makarand V. Mahadeokar, Accountnat Member

27 of funds for personal gain, violating the trust’s charitable objectives and conditions under Sections 11 and 13 of the Income

PARUL UNIVERSITY,VADODARA vs. THE DY.CIT,EXEMPTION CIRCLE-1, AHMEDABAD

Appeals are allowed

Bench: Shri Siddhartha Nautiyal & Shri Makarand V. Mahadeokar, Accountnat Member

27 of funds for personal gain, violating the trust’s charitable objectives and conditions under Sections 11 and 13 of the Income

DCIT, CENTRAL CIRCLE1(2), AHMEDABAD, AHMEDABAD vs. PARUL AROGYA SEVA MANDAL TRUST, AHMEDABAD

Appeals are allowed

Bench: Shri Siddhartha Nautiyal & Shri Makarand V. Mahadeokar, Accountnat Member

27 of funds for personal gain, violating the trust’s charitable objectives and conditions under Sections 11 and 13 of the Income

CHAMUNDA FOUNDATION,AHMEDABAD vs. THE CIT,, GANDHINAGAR

In the result, the CO No.83/Ahd/2015 filed by the assessee is allowed for statistical purposes

Bench: Shri Waseem Ahmed & Ms. Madhumita Roysl.

charitable purpose u/s 2(15) of the Act. 3) As per the judgment Hon’ble Punjab & Haryana high court in case of Mahasabha Gurukul Vidyapeeth reported in 326 ITR 25 where in it was held that Once the all requisite requirement of section 11 to avail the benefit of the exemption fulfilled by the trust, the trust entitled

ITO(EXEMPTIONS),, AHMEDABAD vs. CHAMUNDA FOUNDATION,, AHMEDABAD

In the result, the CO No.83/Ahd/2015 filed by the assessee is allowed for statistical purposes

Bench: Shri Waseem Ahmed & Ms. Madhumita Roysl.

charitable purpose u/s 2(15) of the Act. 3) As per the judgment Hon’ble Punjab & Haryana high court in case of Mahasabha Gurukul Vidyapeeth reported in 326 ITR 25 where in it was held that Once the all requisite requirement of section 11 to avail the benefit of the exemption fulfilled by the trust, the trust entitled

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

charitable or religious institution, if any part of such income or any property of the trust or the institution is, during the previous year, used or ITA Nos.1205 & 769/Ahd/2025 Assessment Years: 2018-19 ACIT(E) vs. Dr. KR Shroff Foundation Page 22 of 24 applied directly or indirectly for the benefit of any person referred to in sub- section

GIVE FOUNDATION,BANGALORE vs. THE DY.CIT, CIRCLE-1(EXEMPTION), AHMEDABAD

In the result, the primary matter involved in all the Assessment

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

Section 2(15) of the Act. Therefore, the activity of the assessee cannot be regarded as of charitable purpose. of advancement of general public utility during the Assessment Year 2009-10. Therefore the above decision is not applicable on facts of the case. 27. The second decision relied upon by the assessee is of Hon'ble Guiarat High Court

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

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

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

27-09-2024 passed by Ld. Commissioner of Income Tax (Exemption), Ahmedabad denying registration under Section 12AB of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) on the ground that the object of the Trust exclusively for Sanand I.T.A No. 1884/Ahd/2024 Page No 2 Shree Sanand Jamaliya Patidar Panch Vs. CIT(E) Jamaliya Patidar Samaj/Community which

GUJARAT HOUSING BOARD (GHB),,AHMEDABAD vs. THE D.C.I.T. (EXEMPTION), CIRCLE-1,, AHMEDABAD

In the result, the appeal is allowed in the terms indicated above

Bench: Him) Of Denying Exemption To The Appellant’S Income U/S.11 & 12 Of The Income Tax Act, 1961 As Claimed In The Appellant’S Return, On The Ground That The Appellant’S Case Attracted The First Proviso To Section 2(15) & In Turn, Sub-Section(8) Of Section 13 Of The Act.

trust is still valid. Clearly, therefore, pursing these valid objects of general public utility through lawful statutory schemes cannot be considered as business activity, and, as a corollary thereto, exemption under section 11(2) cannot be declined by invoking proviso to Section2(15) which can only come into play in the event of the assessee pursuing the activities

RAJVEE FOUNDATION,PATAN vs. THE CIT(EXEMPTION), AHMEDABAD

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.438/Ahd/2025 िनधा"रण वष" /Assessment Year : N.A Rajvee Foundation, The Commissioner Of 8, Yash Kutir Society, बनाम/ Income Tax, V/S. Padamnath Chikadi, (Exemption), Patan-384265. Ahmedabad (Gujarat) "थायी लेखा सं./Pan: Aaetr6780Q अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri Kunal P Sanghvi, 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 Passed By The Learned Commissioner Of Income Tax (Exemption), Ahmedabad [Hereinafter Referred To As “Cit(E)”] Dated 26.12.2024, Passed Under Section 80G(5) Of The Income-Tax Act, 1961 [Hereinafter Referred To As “The Act”], Whereby The Assessee’S Application In Form No. 10Ab For Approval Under Section 80G Was Rejected & The Provisional Approval Earlier Granted Was Cancelled. Rajvee Foundation Vs. Cit(E) Assessment Year N.A 2 Facts Of The Case

section 80G(5) vide order dated 22.04.2023, valid for A.Y. 2023–24 to A.Y. 2026–27. During the course of processing the application, the CIT(E) examined the trust deed of the assessee and observed that one of the objects (object clause 12) refers to “providing Dharmashala facilities for pilgrims (Dharmik Yatralu), food, lodging, and clothes for pilgrims

ROTARY INTERNATIONAL DISTRICT 3054 CHARITABLE TRUST ,AHMEDABAD vs. THE CIT(EXEMPTION), AHMEDABAD

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

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

charitable trust, came into existence on 24-09-2020 and registered under the Bombay Public Trust Act, 1950 with the Charity Commissioner, Ahmedabad. The assessee was granted provisional registration by the Ld. CIT(E) by order dated 27-05-2021 for the Asst. Years 2020- 21 to 2023-24. The assessee filed final registration u/s. 12AB in Form No. 10AB

M/S. ARMEE INFOTECH,,AHMEDABAD vs. THE DY. COMMISSIONER OF INCOME TAX, CIRCLE-3(3),, AHMEDABAD

In the result, ITA No.1778/Ahd/2016 (by Revenue) is dismissed, and ITA No

Bench: Shri Rajpal Yadav, Vice- & Shri Waseem Ahmedआयकर अपील सं./ Ita No.1778/Ahd/2016 "नधा"रण वष"/Asstt. Year: 2012-13 Acit,Cir.6(1), Vs. Armee Infotech Ahmedabad. 1002, Akik Building Opp: Rajpath Club, Sg Highway, Ahmedabad 380 0054. Pan : Aaifa 4964 D

27. The grievance of the Revenue in its appeal for the Asstt.Year 2012-13 is that the ld.CIT(A) has erred in deleting disallowance of Rs.55 lakhs in respect of donation to political parties under section 80GGC of the Act. The grievance of the assessee in its appeal for the Asstt.Year 2014-15 is that the ld.CIT(A) has erred

THE ACIT, CIRCLE-6(1),, AHMEDABAD vs. ARMEE INFOTECH,, AHMEDABAD

In the result, ITA No.1778/Ahd/2016 (by Revenue) is dismissed, and ITA No

Bench: Shri Rajpal Yadav, Vice- & Shri Waseem Ahmedआयकर अपील सं./ Ita No.1778/Ahd/2016 "नधा"रण वष"/Asstt. Year: 2012-13 Acit,Cir.6(1), Vs. Armee Infotech Ahmedabad. 1002, Akik Building Opp: Rajpath Club, Sg Highway, Ahmedabad 380 0054. Pan : Aaifa 4964 D

27. The grievance of the Revenue in its appeal for the Asstt.Year 2012-13 is that the ld.CIT(A) has erred in deleting disallowance of Rs.55 lakhs in respect of donation to political parties under section 80GGC of the Act. The grievance of the assessee in its appeal for the Asstt.Year 2014-15 is that the ld.CIT(A) has erred

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

Bench: Shri Pradip Kumar Kedia & Smt. Madhumita Roy

27. As observed above, fee charged and quantum of income earned can be indicative of the fad that the person is carrying on business or commerce and not charity, but we must keep in mind that charitable activities require operational/running expenses as well as capital expenses to be able to sustain and continue in long run. The petitioner

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

The appeal of the Revenue is dismissed

section 11(1)(a) of the IT Act, on the Gross Income, without appreciating the findings of the AO. 3. It was pointed out that the solitary issue in the present appeal is whether, in the case of a charitable trust, the amount treated as exempt u/s 11(1)(a) of the Act ,on account of setting aside/accumulation of income

THE DDIT (EXEMP.), AHMEDABAD vs. ADARSH FOUNDATION, AHMEDABAD

In the result, the appeal of the Revenue is dismissed

Bench: Shri O. P Meena & Ms. Madhumita Royआ.अ.सं/.I.T.A No.1858/Ahd/2013 िनधा"रणवष"/Assessment Year:2009-10 बनाम Deputy Director Of Income Tax Adarsh Foundation, Vs. (Exemption), Ahmedabad C/O Sal Hospital & Medical Institution, Opp. Doordarshan Tower, Drive- In-Road, Thaltej, Ahmedabad Pan:Aaa Ta2 111 J अपीलाथ" Appellant ""यथ"/Respondent

section 12A(a) of the Act to a company. This act of the trust, if allowed, will set a precedent for DDIT (E) v. Adarsh Foundation /I.T.A.No. 1858/AHD/2013/A.Y. 2009-10 Pg 7 other institutions to accumulate assets and goodwill in the name of the trust for a number of years and then transferring the same by floating a company

SIDDHANTH EDUCATIONAL AND CHARITABLE TRUST,SURENDRANAGAR vs. CIT (EXEMPTIONS), AHMEDABAD

In the result, the appeal of the assessee is dismissed

Bench: Shri P.M. Jagtap, Vice- & Ms. Suchitra R. Kambleassessment Year : --- Siddhanth Educational & Commissioner Of Charitable Trust, Vs Income-Tax (Exemptions), C/O. Sonegara Ashwinbhai J., Main Ahmedabad Road, Nr. Sudama Darawaja, At. Sayla, Dist. Surendranagar-363430 Pan : Aaots 8156 M अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : None Revenue By : Shri Vijay Kumar Jaiswal, Cit-Dr सुनवाई क" तार"ख/Date Of Hearing : 30/06/2022 घोषणा क" तार"ख /Date Of Pronouncement: 27/07/2022 आदेश/O R D E R Per P.M. Jagtap, Vice-: This Appeal Filed By The Assessee Is Directed Against The Order Of Learned Commissioner Of Income-Tax (Exemptions), Ahmedabad Dated 21.08.2018 Passed Ex-Parte Whereby He Rejected The Application Filed By The Assessee For Approval Under Section 12Aa Of The Income-Tax Act, 1961 (“The Act” In Short).

charitable activities carried out by the Trust from the date of inception of Trust till date. 26. Whether registration u/s-12AA has been refused/rejected earlier? If so, state briefly the reasons for such refusal/rejection. 27. Please submit Copy of Audited Accounts like copy of receipt and payment A/c., Income & Expenditure A/c, Balance Sheet, for three years or from the date

CHIMANLAL MODI CHARITABLE TRUST,MEHSANA vs. CIT (EXEMPTION), AHMEDABAD, AHMEDABAD

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

Bench: Six Months From The Date Of Commencement Of The Activities, Which Was Further Extended By Cbdt Circular No. 7 Of 2024 Up To 30-06- 2024 But The Assessee Trust Had Not Filed Any Reason For Delay In Filing Such Application. Therefore Ld. Cit(E) Denied The Registration By Observing That The Application Is Filed Belatedly.

charitable activities as early as 19-07-1979 and Provisional registration in Form 10AC on 12-05-2022 for the Asst. Years 2023-24 & 2025-26. Assesssee Trust filed application for final registration in Form 10AB u/s. 12A(1)(ac)(iii) of the Act on 27-03-2025. Ld CIT[E] held that the Assessee Trust was required to file