PRAYATNA CHARITABLE TRUST,AHMEDABAD vs. THE CIT(EXEMPTION), AHMEDABAD

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

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

section 80G(5) of the Act and the applicable legal framework, an institution or fund must be established solely for charitable purposes to be eligible for approval under this provision. Since Prayatna Charitable Trust (Public Charitable Trust) vs. CIT(E) Asst.Year –NA - 3

DR K R SHROFF FOUNDATION,AHMEDABAD vs. THE DY. CIT, CIRCLE-1, EXMP, AHMEDABAD

In the result, appeal of the assessee is partly allowed\n\n29

section (3), if such use or application is by way of\ncompliance with a mandatory term of the trust or a mandatory rule\ngoverning the institution :\n\nProvided further that in the case of a trust for religious purposes or a\nreligious institution (whenever created or established) or a trust for\ncharitable purposes or a charitable

ACIT (EXEMPTION) CIRCLE 1 AHMEDABAD, AHMEDABAD vs. DR K R SHROFF FOUNDATION, AHMEDABAD

In the result, appeal of the assessee is partly allowed\n\n29

section (3), if such use or application is by way of\ncompliance with a mandatory term of the trust or a mandatory rule\ngoverning the institution :\n\nProvided further that in the case of a trust for religious purposes or a\nreligious institution (whenever created or established) or a trust for\ncharitable purposes or a charitable

SHRI RAJESH RAVINDRAN CHARITY TRUST,AHMEDABAD vs. THE CIT(EXEMPTION), AHMEDABAD

In the result, appeal filed by the assessee is allowed

Bench: SMT. ANNAPURNA GUPTA (Accountant Member), Ms. SUCHITRA KAMBLE (Judicial Member)

charitable character, entitled to claim benefit u/s.80G of the Act. Sub-Section (5B) reads as under: ITA No. 34/Ahd/2025 [Shri Rajesh Ravindran Charity Trust. vs. CIT(E)] - 6 – “(5B) Notwithstanding anything contained in clause (ii) of sub-section (5) and Explanation 3

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

In the result revenue’s appeal is dismissed

Bench: Shri Pramod Kumar& Ms. Madhumita Roy

trust…” 10.1. The assessee further relied upon the judgement passed in the matter of Gagan Education Society-vs-ACIT, reported in (2011) 131 ITD 442 wherein the assessee society donated certain sum to another charitable society out of current year’s income and claimed deduction. The Hon’ble ITAT observed that the restriction imposed by section 11(3

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

In the result revenue’s appeal is dismissed

Bench: Shri Pramod Kumar& Ms. Madhumita Roy

trust…” 10.1. The assessee further relied upon the judgement passed in the matter of Gagan Education Society-vs-ACIT, reported in (2011) 131 ITD 442 wherein the assessee society donated certain sum to another charitable society out of current year’s income and claimed deduction. The Hon’ble ITAT observed that the restriction imposed by section 11(3

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

In the result revenue’s appeal is dismissed

Bench: Shri Pramod Kumar& Ms. Madhumita Roy

trust…” 10.1. The assessee further relied upon the judgement passed in the matter of Gagan Education Society-vs-ACIT, reported in (2011) 131 ITD 442 wherein the assessee society donated certain sum to another charitable society out of current year’s income and claimed deduction. The Hon’ble ITAT observed that the restriction imposed by section 11(3

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

In the result revenue’s appeal is dismissed

Bench: Shri Pramod Kumar& Ms. Madhumita Roy

trust…” 10.1. The assessee further relied upon the judgement passed in the matter of Gagan Education Society-vs-ACIT, reported in (2011) 131 ITD 442 wherein the assessee society donated certain sum to another charitable society out of current year’s income and claimed deduction. The Hon’ble ITAT observed that the restriction imposed by section 11(3

THE DCIT (EXEMPTIONS) CIRCLE-2, AHMEDABAD vs. SHREE KHODAL DHAM TRUST, KAGWAD, RAJKOT

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

Bench: Shri Mahavir Prasad & Shri Waseem Ahmedअपील सं./Ita No.904/Ahd/2019 िनधा"रण वष"/Asstt. Year: 2014-2015 D.C.I.T.(Exemptions) Shree Khodal Dham Trust, Circle-2, Vs. Kagwad, Ahmedabad. Alka Society, 4Th Floor, Shri Sardar Patel Bhavan, Near Water Tank, Rajkot-360004. Pan: Aajts1017J

charitable in nature. 3. The facts in brief are that the assessee in the present case is a trust and registered under the Bombay Public Trust Act 1950 vide registration No. E/8846/Rajkot dated 18th March 2010 with the Assistant Charity Commissioner of Rajkot region. The assessee was also registered under the provisions of section

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

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

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

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

THE ITO, (EXEMPTIONS), WARD-1,, AHMEDABAD vs. M/S. GUJARAT INSTITUTE OF CHEMICAL TECHNOLOGY,, AHMEDABAD

In the result, the appeal of the Revenue is dismissed

Bench: Shri Waseem Ahmed & Ms. Madhumita Royआयकर अपील सं./Ita No.219/Ahd/2018 "नधा"रण वष"/Asstt. Year: 2013-2014 Income Tax Officer, Gujarat Institute Of Chemical (Exemptions), Vs. Technology, Ward-1, Suraksha Sankool, Thaltej Ahmedabad. Gandhinagar Highway Thaltej, Ahmedabad-380054. Pan : Aaatg2481M

3. The facts in brief are that the assessee in the present case is an AOP (trust) and registered with the Charity Commissioner vide registration number F/349/Ahmedabad dated 23/05/1968 as well as under section 12A/80G of the Act. The main activity of the assessee is to provide donation to other institution carrying out the research work. 3.1 The assessee

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.

section 12AA(3) of the Act empowers to examine whether the activities are carried out by the trust/institution in accordance with the objects of such trust. In case, he (the CIT) is satisfied that the activities of the trust are not charitable

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.

section 12AA(3) of the Act empowers to examine whether the activities are carried out by the trust/institution in accordance with the objects of such trust. In case, he (the CIT) is satisfied that the activities of the trust are not charitable

THE ITO, (EXEMPTIONS), WARD-1,, AHMEDABAD vs. M/S. GUJARAT INSTITUTE OF CHEMICAL TECHNOLOGY,, AHMEDABAD

In the result, the appeal of the Revenue is dismissed

Bench: Shri Pradip Kumar Kedia & Shri Mahavir Prasad

3 - In this regard we find support and guidance from the judgement of Hon’ble Gujarat High Court in the case of CIT Vs. Sarladevi Sarabhai Trust reported in 172 ITR 698 wherein it was held as under: “When a donor-trust which is itself a charitable and religious trust donates its income to another trust, provisions of section

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

3) of the Act. The provisions of Section 13(1)(d) further speak about utilisation of trust income and investments thereof in particular manners. There is prohibition of utilisation of trust funds to be invested or deposited otherwise than in any one or more of the forms or modes specified in sub-section (5) of section 11 and on perusal

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

3) of the Act. The provisions of Section 13(1)(d) further speak about utilisation of trust income and investments thereof in particular manners. There is prohibition of utilisation of trust funds to be invested or deposited otherwise than in any one or more of the forms or modes specified in sub-section (5) of section 11 and on perusal

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

3) of the Act. The provisions of Section 13(1)(d) further speak about utilisation of trust income and investments thereof in particular manners. There is prohibition of utilisation of trust funds to be invested or deposited otherwise than in any one or more of the forms or modes specified in sub-section (5) of section 11 and on perusal

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

Appeals are allowed

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

3) of the Act. The provisions of Section 13(1)(d) further speak about utilisation of trust income and investments thereof in particular manners. There is prohibition of utilisation of trust funds to be invested or deposited otherwise than in any one or more of the forms or modes specified in sub-section (5) of section 11 and on perusal