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

Appeals are allowed

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

274/-. 3.3. However, in case of both the assessee relating to all the assessment years under consideration, the Ld.CIT(A) concluded that the AO was not justified in denying the exemption under sections 11 and 12 of the Act. Regarding violation of section 13, the Ld.CIT(A) concluded that there is no apparent violation of section 13. The relevant paras

DCIT, CENTRAL CIRCLE-1(2), AHMEDABAD, AAYAKAR BHAWAN, ASHRAM ROAD, AHMEDABAD vs. PARUL AROGYA SEVA MANDAL TRUST, , AHMEDABAD

Appeals are allowed

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

274/-. 3.3. However, in case of both the assessee relating to all the assessment years under consideration, the Ld.CIT(A) concluded that the AO was not justified in denying the exemption under sections 11 and 12 of the Act. Regarding violation of section 13, the Ld.CIT(A) concluded that there is no apparent violation of section 13. The relevant paras

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

274/-. 3.3. However, in case of both the assessee relating to all the assessment years under consideration, the Ld.CIT(A) concluded that the AO was not justified in denying the exemption under sections 11 and 12 of the Act. Regarding violation of section 13, the Ld.CIT(A) concluded that there is no apparent violation of section 13. The relevant paras

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

274/-. The case of the assessee was selected for scrutiny assessment and notice under section 143(2) ITA No.1778/Ahd/2016 & 2 Others ACIT Vs. Armee Infotech 3 was issued on 7.8.2013. On scrutiny of the accounts, it revealed to the AO that the assessee has shown gross turnover of Rs.1,02,32,11,318/-. On this, a gross profit

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

274/-. The case of the assessee was selected for scrutiny assessment and notice under section 143(2) ITA No.1778/Ahd/2016 & 2 Others ACIT Vs. Armee Infotech 3 was issued on 7.8.2013. On scrutiny of the accounts, it revealed to the AO that the assessee has shown gross turnover of Rs.1,02,32,11,318/-. On this, a gross profit

ITO(E),VADODARA, RACE CIURSE VADODARA vs. TAKSHSHILA FOUNDATION(NGO), KARELIBAUGH, VADODARA

In the result, the Cross Objection filed by the assessee is allowed, whereas the appeal filed by the Revenue is dismissed as infructuous

Bench: Shri T.R. Senthil Kumar & Shri Makarand V. Mahadeokar, Accountnat Member & Co No.8/Ahd/2024 (In Ita No.118/Ahd/2024 – By Assessee) Assessment Year : 2022-23 The Income Tax Officer (E) Takshshila Foundation (Ngo) (Ward) Vs B/15, Suhas Society Race Course Harni Road Vadodara 390 007 Karelibaug, Vadodara – 390 018 (Gujarat) Pan:Aaatt 5363 K अपीलाथ"/ (Appellant) "" यथ"/ (Respondent & Cross Objector) Assessee By : Shri D.K. Parikh, Ar Revenue By : Shri Atul Pandey, Sr.Dr सुनवाई क" तार"ख/Date Of Hearing : 25/06/2024 घोषणा क" तार"ख /Date Of Pronouncement: 02/07/2024 आदेश/O R D E R Per Shri Makarand V. Mahadeokar, Am: This Appeal By The Revenue Arises From The Order Of The Office Of Commissioner Of Income Tax (Appeals), Addl/Jcit (A)–6, Chennai [Hereinafter Referred To As "Cit(A)"] Dated 08-12-2023, For The Assessment Year (Ay) 2022-23 Against The Intimation/Order Passed U/S. 143(1) Of The Income Tax Act, 1961 (“The Act” In Short) By Cpc, Bengaluru & The Assessee Is In Cross Objection Thereof.

Charitable Trust v. Income-tax Officer. (Exemption) [2021] 125 taxmann.com 75 (Gujarat). 4.3.6 In view of the above discussion, I am of the view that the assessing officer erred in not allowing deduction to the appellant/assessee for the amount accumulated under the provisions of section 11 of the Income-tax Act, 1961. It was merely a procedural lapse on part

THE DCIT(EXEMPTIONS), CIRCLE-1, AHMEDABAD vs. FRIENDS OF WWB,INDIA,, AHMEDABAD

In the result, appeal of the Revenue is dismissed

Bench: Shri Pradip Kumar Kedia & Shri Mahavir Prasad

274 B (Appellant/ Respondent) (Respondent/Cross Objector) .. अपीलाथ" ओर से /Appellant by : Shri Mudit Nagpal, Sr. DR Written Submission ""यथ" क" ओर से / Respondent by : सुनवाई क" तार"ख / Date of 18/07/2019 Hearing घोषणा क" तार"ख /Date of 23/07/2019 Pronouncement आदेश/O R D E R PER PRADIP KUMAR KEDIA- AM: The captioned appeal has been filed at the instance

GMDC SCIENCE & RESEARCH CENTRE,,AHMEDABAD vs. THE INCOME TAX OFFICER (EXEMPTION),, PALANPUR

In the result, the appeal filed by the assessee is Allowed for Statistical purpose

Bench: Dr. Brr Kumar & Shri T.R. Senthil Kumar

trust had accumulated/set apart an amount of Rs.7,02,66,000/- under section 11(2) of the Act which was accumulated from Financial Years 1998-99 to 2006-07 for the purpose as mentioned below: FY of accumulation Amount accumulated Purpose of accumulation 1998-99 72,50,000 1999-00 1,16,00,000 Investigation

GMDC SCIENCE & RESEARCH CENTRE,,AHMEDABAD vs. THE INCOME TAX OFFICER (EXEMPTION),, PALANPUR

In the result, the appeal filed by the assessee is Allowed for Statistical purpose

Bench: Dr. Brr Kumar & Shri T.R. Senthil Kumar

trust had accumulated/set apart an amount of Rs.7,02,66,000/- under section 11(2) of the Act which was accumulated from Financial Years 1998-99 to 2006-07 for the purpose as mentioned below: FY of accumulation Amount accumulated Purpose of accumulation 1998-99 72,50,000 1999-00 1,16,00,000 Investigation

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)

Charitable Trust reported in (2023) 69 CCH 0288 Ahd Trib distinguished the Apex Court judgement and held as follows: I.T.A Nos. 342/Ahd/2023 & 5 Ors. A.Ys. 2016-17 to 2018-19 Page No 35 Vadodara Urban Development Authority vs. ACIT (E) “… 9. Further, we are also an agreement for the Counsel for the assessee that the case of Wipro Limited supra

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)

Charitable Trust reported in (2023) 69 CCH 0288 Ahd Trib distinguished the Apex Court judgement and held as follows: I.T.A Nos. 342/Ahd/2023 & 5 Ors. A.Ys. 2016-17 to 2018-19 Page No 35 Vadodara Urban Development Authority vs. ACIT (E) “… 9. Further, we are also an agreement for the Counsel for the assessee that the case of Wipro Limited supra

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)

Charitable Trust reported in (2023) 69 CCH 0288 Ahd Trib distinguished the Apex Court judgement and held as follows: I.T.A Nos. 342/Ahd/2023 & 5 Ors. A.Ys. 2016-17 to 2018-19 Page No 35 Vadodara Urban Development Authority vs. ACIT (E) “… 9. Further, we are also an agreement for the Counsel for the assessee that the case of Wipro Limited supra

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)

Charitable Trust reported in (2023) 69 CCH 0288 Ahd Trib distinguished the Apex Court judgement and held as follows: I.T.A Nos. 342/Ahd/2023 & 5 Ors. A.Ys. 2016-17 to 2018-19 Page No 35 Vadodara Urban Development Authority vs. ACIT (E) “… 9. Further, we are also an agreement for the Counsel for the assessee that the case of Wipro Limited supra

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)

Charitable Trust reported in (2023) 69 CCH 0288 Ahd Trib distinguished the Apex Court judgement and held as follows: I.T.A Nos. 342/Ahd/2023 & 5 Ors. A.Ys. 2016-17 to 2018-19 Page No 35 Vadodara Urban Development Authority vs. ACIT (E) “… 9. Further, we are also an agreement for the Counsel for the assessee that the case of Wipro Limited supra

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)

Charitable Trust reported in (2023) 69 CCH 0288 Ahd Trib distinguished the Apex Court judgement and held as follows: I.T.A Nos. 342/Ahd/2023 & 5 Ors. A.Ys. 2016-17 to 2018-19 Page No 35 Vadodara Urban Development Authority vs. ACIT (E) “… 9. Further, we are also an agreement for the Counsel for the assessee that the case of Wipro Limited supra

SHREE HARSANIJI PUBLIC CHARITABLE TRUST,MEHSANA vs. THE ITO (EXEMPTION), PALANPUR

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

Bench: Smt.Annapurna Gupta & T.R. Senthil Kumarassessment Year : 2015-16 Shree Harsaniji Public Charitable Trust Ito (Exemption) 32, Shiv Society Part-2 Vs Palanpur. Nr.B.K. Cinema Mehsana 384 002. Pan : Aaats 7750 B.

charitable or religious purposes for accumulation of such income to be applied for such purposes in India when the aforementioned applications are filed beyond the time stipulated. The Commissioners will, while entertaining such applications, satisfy themselves that the following conditions are fulfilled: (a) that the genuineness of the trust is not in doubt; (b) that the failure to give notice

CITY MANAGER ASSOCIATION, ,AHMEDABAD vs. THE DCIT, CPC, , BANGLORE

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

Charitable Trust 189 ITR 656 (Cal). As per the assessee, the adjustments made under section 143(1) of the Act disallowing the legitimate claims of the deductions have been wrongly made without proper appreciation of facts and circumstances of the case as well as the records available. Moreover, disallowance made in the intimation under section

ASSOCIATION OF INDIA PANELBOARD MANUFACTURER,AHMEDABAD vs. THE DCIT CPC , BENGLURU

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

trust, whereas Rs. 46,62,372/- was applied as per clause (2) of Section 11 of the Act. The assessee received a communication from the Assessing Officer informing the assessee has not filed the Audit Report. Immediately thereafter, the assessee realized its mistake and filed the Audit Report in Form 10B on 15.03.2019 by uploading the same in electronic mode