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

3)(d) applies to income under section 11(2) and not to current year’s income or to accumulation under section 11(1) and thus assessee’s claim was allowed. 10.2. Therefore, if the donations have been made from the income of the previous year and not out of the accumulation under section 11(2) then the same be eligible

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

3)(d) applies to income under section 11(2) and not to current year’s income or to accumulation under section 11(1) and thus assessee’s claim was allowed. 10.2. Therefore, if the donations have been made from the income of the previous year and not out of the accumulation under section 11(2) then the same be eligible

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

3)(d) applies to income under section 11(2) and not to current year’s income or to accumulation under section 11(1) and thus assessee’s claim was allowed. 10.2. Therefore, if the donations have been made from the income of the previous year and not out of the accumulation under section 11(2) then the same be eligible

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

2) of the Act, the invocation of provisions of Section 13(1)(c) of the Act, to deny the exemption under Section 11 & 12 of the Act, was not proper. 22. Hon’ble Gujarat High Court in the case of Shree Kamdar Education Trust vs. ITO (supra) had an occasion to examine the mischief of Section

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.

3 4.1 In view of the above direction of the ITAT, the assessee vide letter dated 26th July 2010 and 6th August 2010 requested the AO to supply the certified copy of the notice issued under section 143(2) of the Act. 5. The AO in response to the contention of the assessee submitted that notice under section 143(2

THE DCIT (EXEMPTIONS), CIRCLE-2,, AHMEDABAD vs. M/S. UNITED WAY OF BARODA,, VADODARA

In the result, ITA No. 3565/Ahd/16 is dismissed

charitable purposes to the extent of Rs 3,81,16,559 and claimed exemption under section 11 of the Act. When the Assessing Officer probed the matter further, he found that out of total receipts of Rs 3,81,01,051, a sum of Rs 2,73,26,591 (i.e. 71.72% of revenues) is in respect of garba event only

THE DCIT (EXEMPTIONS), CIRCLE-2,, AHMEDABAD vs. M/S. UNITED WAY OF BARODA,, VADODARA

In the result, ITA No. 3565/Ahd/16 is dismissed

charitable purposes to the extent of Rs 3,81,16,559 and claimed exemption under section 11 of the Act. When the Assessing Officer probed the matter further, he found that out of total receipts of Rs 3,81,01,051, a sum of Rs 2,73,26,591 (i.e. 71.72% of revenues) is in respect of garba event only

THE DCIT (EXEMPTIONS), CIRCLE-2,, AHMEDABAD vs. M/S. UNITED WAY OF BARODA,, VADODARA

In the result, ITA No. 3565/Ahd/16 is dismissed

charitable purposes to the extent of Rs 3,81,16,559 and claimed exemption under section 11 of the Act. When the Assessing Officer probed the matter further, he found that out of total receipts of Rs 3,81,01,051, a sum of Rs 2,73,26,591 (i.e. 71.72% of revenues) is in respect of garba event only

THE DCIT (EXEMPTIONS), CIRCLE-2,, AHMEDABAD vs. M/S. UNITED WAY OF BARODA,, VADODARA

In the result, ITA No. 3565/Ahd/16 is dismissed

charitable purposes to the extent of Rs 3,81,16,559 and claimed exemption under section 11 of the Act. When the Assessing Officer probed the matter further, he found that out of total receipts of Rs 3,81,01,051, a sum of Rs 2,73,26,591 (i.e. 71.72% of revenues) is in respect of garba event only

DCIT (EXEMPTIONS), CIRCLE-2,, AHMEDABAD vs. M/S.UNITED WAYOF BARODA, VADODARA

In the result, ITA No. 3565/Ahd/16 is dismissed

charitable purposes to the extent of Rs 3,81,16,559 and claimed exemption under section 11 of the Act. When the Assessing Officer probed the matter further, he found that out of total receipts of Rs 3,81,01,051, a sum of Rs 2,73,26,591 (i.e. 71.72% of revenues) is in respect of garba event only

THE DCIT (EXEMPTIONS), CIRCLE-2,, AHMEDABAD vs. M/S. UNITED WAY OF BARODA,, VADODARA

In the result, ITA No. 3565/Ahd/16 is dismissed

charitable purposes to the extent of Rs 3,81,16,559 and claimed exemption under section 11 of the Act. When the Assessing Officer probed the matter further, he found that out of total receipts of Rs 3,81,01,051, a sum of Rs 2,73,26,591 (i.e. 71.72% of revenues) is in respect of garba event only

THE ACIT, GANDHINAGAR CIRCLE,, GANDHINAGAR vs. GUJARAT ENERGY RESEARCH AND MANAGEMENT INSTITUTE (GERMI),, GANDHINAGAR

In the result, the Revenue’s appeal is dismissed

Bench: Shri Amarjit Singh& Ms. Madhumita Roy

3) of the Income-tax Act. It must, therefore, be held that when a donor trust which it itself a charitable and religious trust donates its income to another trust, the provisions of section 11(1)(a) can be said to have been met by such donor rust and the donor trust can be said to have applied its income

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

3) of the Act\nhave to be read jointly with provisions of Section 13(1)(c) and Section\n13(2) of the Act. The Ld. Sr. Counsel contended that the Ld. CIT(A) had\nnot invoked the provisions of Section 13(2) of the Act. He explained that\nthe transaction of the assessee was, in fact, not covered

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

3) of the Act\nhave to be read jointly with provisions of Section 13(1)(c) and Section\n13(2) of the Act. The Ld. Sr. Counsel contended that the Ld. CIT(A) had\nnot invoked the provisions of Section 13(2) of the Act. He explained that\nthe transaction of the assessee was, in fact, not covered

M/S. GUJARAT CRICKET ASSOCIATION,,AHMEDABAD vs. THE DY. CIT, EXEMPTIONS, CIRCLE-1,, AHMEDABAD

In the result, the appeal of the assessee is partly allowed

Bench: Shri Amarjit Singh&Ms. Madhumita Royआयकर अपील सं./I.T.A. No. 2589/Ahd/2017 ("नधा"रण वष" / Assessment Year : 2014-15) M/S. Gujarat Cricket Dcit, बनाम/ Exemptions, Circle-1, Association Vs. Ahmedabad Iind Floor, Akshar Arcade, Opp. Memnagar Fire Station, Nr. Vijay Char Rasta, Ahmedabad- 380015 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaa Ag1 205 C .. (अपीलाथ"/Appellant) (""यथ" / Respondent)

3. Whether the Assessee is covered within the first proviso to section 2(15)? 5 ITA No. 2589/AHD/2017 A.Y. 2014-15 3.1 The dispute is whether the Assessee is covered within the, gamut of first proviso to section 2(15) which reads as under: "Provided that the advancement of any other object of general public utility shall

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 in nature, he has the power to cancel it. 2

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 in nature, he has the power to cancel it. 2

THE DCIT, (EXEMPTION),CIRCLE-2,, AHMEDABAD vs. NANDESARI INDUSTRIES ASSOCIATION,, NANDESARI

In the result, appeals of the Revenue are dismissed

Bench: Shri Mahavir Prasad & Shri Waseem Ahmed)

Trust under schedule 3 includes an amount of Rs. 2,85,05,353/- which are as under: Particulars Amount (Rs) Infrastructure project margin a/c 2,05,00,000/- provision Contribution for Infrastructure project 34,00,000/- Infrastructure of project 3,49,377/- ECP Contribution 42,55,976/- Total 2,85,05,353/- It can be seen from the above mentioned

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

3. The newly inserted proviso to section 2 (15) will apply only to entities whose purpose is advancement of any other object of general public utility ie.. the fourth limb of the definition of charitable purpose contained in section 2 (15). Hence, such entities will not be eligible for exemption under section 11 or under section