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147 results for “charitable trust”+ Section 3(31)clear

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Key Topics

Section 11111Section 2(15)90Section 12A87Exemption78Section 143(3)47Section 80G(5)42Deduction37Section 80G34Addition to Income31

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

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

ITA 904/AHD/2019[2014-15]Status: DisposedITAT Ahmedabad20 Apr 2022AY 2014-15

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

For Appellant: Shri Mehul Ranpura, A.RFor Respondent: Shri Vijaykumar Jaiswal, CIT.D.R
Section 11Section 12A

charitable trust as not eligible for deduction under section 11 as it was in contravention to investment modes and forms as defined under section 11(5) - Further, Commissioner (Appeals) traversed a step further by denying registration under section 10(23C) by invoking provisions of section 13(l)(d) on ground that assesses had violated condition of investment specified under section

Showing 1–20 of 147 · Page 1 of 8

...
Disallowance30
Section 14A24
Section 11(2)23

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

ITA 1071/AHD/2013[-]Status: DisposedITAT Ahmedabad31 May 2019

Bench: Shri Waseem Ahmed & Ms. Madhumita Roysl.

For Appellant: Shri M.S. Chhajed, ARFor Respondent: Shri Jagdish, CIT-DR &
Section 12ASection 2(15)

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

ITA 829/AHD/2015[2011-12]Status: DisposedITAT Ahmedabad31 May 2019AY 2011-12

Bench: Shri Waseem Ahmed & Ms. Madhumita Roysl.

For Appellant: Shri M.S. Chhajed, ARFor Respondent: Shri Jagdish, CIT-DR &
Section 12ASection 2(15)

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

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

Appeals are allowed

ITA 1019/AHD/2023[2017-18]Status: DisposedITAT Ahmedabad12 Jul 2024AY 2017-18

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

For Respondent: Shri Sudhendu Das, CIT-DR
Section 10Section 12ASection 133ASection 80G(5)

charitable basis. ITA No 991,992,993,1018 & 1019/Ahd/2023. Parul Arogya Seva Mandal Trust & Parul University (ITA 993/Ahd/2023) Asst. Years :2016-17 & 2017-18 3 Parul Arogya Seva Mandal Trust (PAN: AAATP4313K), the assessee is registered u/s. 12AA of the Act, vide No. HQ-3/32/P-4/96-97/Range-4 dated 07.08.1996. The assessee Trust is also registered

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

Appeals are allowed

ITA 993/AHD/2023[2017-18]Status: DisposedITAT Ahmedabad12 Jul 2024AY 2017-18

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

For Respondent: Shri Sudhendu Das, CIT-DR
Section 10Section 12ASection 133ASection 80G(5)

charitable basis. ITA No 991,992,993,1018 & 1019/Ahd/2023. Parul Arogya Seva Mandal Trust & Parul University (ITA 993/Ahd/2023) Asst. Years :2016-17 & 2017-18 3 Parul Arogya Seva Mandal Trust (PAN: AAATP4313K), the assessee is registered u/s. 12AA of the Act, vide No. HQ-3/32/P-4/96-97/Range-4 dated 07.08.1996. The assessee Trust is also registered

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

Appeals are allowed

ITA 992/AHD/2023[2017-18]Status: DisposedITAT Ahmedabad12 Jul 2024AY 2017-18

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

For Respondent: Shri Sudhendu Das, CIT-DR
Section 10Section 12ASection 133ASection 80G(5)

charitable basis. ITA No 991,992,993,1018 & 1019/Ahd/2023. Parul Arogya Seva Mandal Trust & Parul University (ITA 993/Ahd/2023) Asst. Years :2016-17 & 2017-18 3 Parul Arogya Seva Mandal Trust (PAN: AAATP4313K), the assessee is registered u/s. 12AA of the Act, vide No. HQ-3/32/P-4/96-97/Range-4 dated 07.08.1996. The assessee Trust is also registered

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

Appeals are allowed

ITA 1018/AHD/2023[2016-17]Status: DisposedITAT Ahmedabad12 Jul 2024AY 2016-17

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

For Respondent: Shri Sudhendu Das, CIT-DR
Section 10Section 12ASection 133ASection 80G(5)

charitable basis. ITA No 991,992,993,1018 & 1019/Ahd/2023. Parul Arogya Seva Mandal Trust & Parul University (ITA 993/Ahd/2023) Asst. Years :2016-17 & 2017-18 3 Parul Arogya Seva Mandal Trust (PAN: AAATP4313K), the assessee is registered u/s. 12AA of the Act, vide No. HQ-3/32/P-4/96-97/Range-4 dated 07.08.1996. The assessee Trust is also registered

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

Appeals are allowed

ITA 991/AHD/2023[2016-17]Status: DisposedITAT Ahmedabad12 Jul 2024AY 2016-17

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

For Respondent: Shri Sudhendu Das, CIT-DR
Section 10Section 12ASection 133ASection 80G(5)

charitable basis. ITA No 991,992,993,1018 & 1019/Ahd/2023. Parul Arogya Seva Mandal Trust & Parul University (ITA 993/Ahd/2023) Asst. Years :2016-17 & 2017-18 3 Parul Arogya Seva Mandal Trust (PAN: AAATP4313K), the assessee is registered u/s. 12AA of the Act, vide No. HQ-3/32/P-4/96-97/Range-4 dated 07.08.1996. The assessee Trust is also registered

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

ITA 2589/AHD/2017[2014-15]Status: DisposedITAT Ahmedabad30 Apr 2019AY 2014-15

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)

For Appellant: Aparna Agarwal, CIT DRFor Respondent: 20/03/2019
Section 11Section 12ASection 13(1)(c)Section 13(8)Section 143(2)Section 143(3)Section 2(15)Section 2(24)Section 234Section 80G(5)

3 of the Finance Bill, 2008 seeks to amend the definition of 'charitable purpose' so as to exclude any activity m the nature of trade, commerce or business, or any activity of rendering any service in relation to any trade, commerce or business, for a cess or fee or any other consideration, irrespective of the nature or use of application

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

ITA 958/AHD/2015[2011-12]Status: DisposedITAT Ahmedabad18 Jul 2025AY 2011-12

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

For Appellant: Shri Manish J. Shah, Shri Jimi Patel &For Respondent: Shri Ankit Jain, Sr. DR
Section 11(2)Section 11(3)Section 12ASection 143Section 143(2)Section 147Section 148

31-03-2008. Therefore, in view of section 11(3) of the Act, unspent amount Rs.2,98,00,000/- was being deemed income for the A.Y.2008-09 and demanded tax thereon. 4. Aggrieved against the additions, the assessee filed an appeal before CIT[A] who upheld the reopening of assessment as valid in law and also confirmed the addition made

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

ITA 957/AHD/2015[2008-09]Status: DisposedITAT Ahmedabad18 Jul 2025AY 2008-09

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

For Appellant: Shri Manish J. Shah, Shri Jimi Patel &For Respondent: Shri Ankit Jain, Sr. DR
Section 11(2)Section 11(3)Section 12ASection 143Section 143(2)Section 147Section 148

31-03-2008. Therefore, in view of section 11(3) of the Act, unspent amount Rs.2,98,00,000/- was being deemed income for the A.Y.2008-09 and demanded tax thereon. 4. Aggrieved against the additions, the assessee filed an appeal before CIT[A] who upheld the reopening of assessment as valid in law and also confirmed the addition made

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

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

ITA 1022/AHD/2018[1992-93]Status: DisposedITAT Ahmedabad23 Nov 2022AY 1992-93

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.

For Appellant: Shri P.D. Shah, A.RFor Respondent: Shri Alpesh Parmar, Sr.D.R
Section 142(1)Section 143(2)Section 143(3)Section 147Section 148Section 154Section 234ASection 292BSection 69

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

ARYAGRAM VIRASAT FOUNDATION,AHMEDABAD vs. THE CIT(EXEMPTION), AHMEDABAD

In the result, the appeal of the assessee is allowed

ITA 1103/AHD/2024[NA]Status: DisposedITAT Ahmedabad25 Oct 2024

Bench: Mrs. Annapurna Gupta & Shri T.R. Senthil Kumarिनधा"रण वष"/Assessment Year: Na Aryagram Virasat Foundation, Vs. Commissioner Of Income- P No. 300/23, Kanya Gurukul, Tax (Exemption), Nr. Sent Ann School, Nr. Hira Ahmedabad Jain Society, Ramnagar, Sabarmati, Ahmedabad-380005 Pan : Aaqca 9818 H अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri Devan Kapadia, Ar Revenue By : Shri V. Nandakumar, Cit-Dr सुनवाई की तारीख/Date Of Hearing : 21.10.2024 घोषणा की तारीख /Date Of Pronouncement: 25.10.2024

For Appellant: Shri Devan Kapadia, ARFor Respondent: Shri V. Nandakumar, CIT-DR
Section 80GSection 80G(5)Section 80G(5)(iii)

3. 10. The assessee hereby relies on below mentioned judicial pronouncements in support of its contention. Sri Guru Nanak Devji Religious & charitable Trust Vs. CIT(Exemptions), Hyderabad, ITA No. 384/CTK/2018 In this case, it was held that for the purpose of grant of approval u/s 80G, what is to be seen by the Commissioner is that the institution or fund

THE DY. CIT (EXEMPTIONS), CIRCLE-1,, AHMEDABAD vs. UTTHAN SEWA TRUST,, AHMEDABAD

In the result, appeal filed by the Revenue is dismissed

ITA 21/AHD/2018[2014-15]Status: DisposedITAT Ahmedabad20 Feb 2020AY 2014-15

Bench: Shri Pradip Kumar Kedia & Shri Mahavir Prasad)

For Appellant: Shri Vinod Tanwani, Sr. D.RFor Respondent: Shri Jignesh Kumar P. Parikh, A.R
Section 11(1)Section 142(1)

31-314, Income-tax (Exemptions), Akshar Complex, Nr. Circle1, Ahmedabad Jodhpur Char Rasta, Satellite Road, Ahmedabad-380015 (Appellant) (Respondent) PAN: AAATU 1815H Appellant by : Shri Vinod Tanwani, Sr. D.R. Respondent by : Shri Jignesh Kumar P. Parikh, A.R. (आदेश)/ORDER Date of hearing : 18 -02-2020 Date of Pronouncement : 20 -02-2020 PER MAHAVIR PRASAD, JUDICIAL MEMBER 1. This appeal filed

THE DY. CIT (EXEMPTIONS), CIRCLE-2,, AHMEDABAD vs. M/S. KASTURBEN JAGJIVANBHAI BHALODIA CHARITABLE TRUST,, RAJKOT

In the result, appeal filed by the Revenue is dismissed

ITA 1545/AHD/2017[2013-14]Status: DisposedITAT Ahmedabad30 Apr 2019AY 2013-14

Bench: Shri Pradip Kumar Kedia & Shri Mahavir Prasad

For Appellant: Shri Vinod Tanwani, Sr. D.R
Section 11

31,546/- while there is no provision in Income-tax Act to carry forward the excess expenditure incurred by the trust during the year and set off it against the future income.” ITA Nos. 1545 to 1547/Ahd/17 [M/s. Kasturben J. Bhalodia Charitable Trust & 2 Ors.] A.Y. 2013-14 - 6 - 11. The issue involved in captioned appeal is identical

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

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

ITA 1884/AHD/2024[NA]Status: DisposedITAT Ahmedabad31 Jul 2025

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

Section 12A

charitable in character for general public at large and for the purpose of granting registration under 12A of the Act, the provision of section 13(1)(b) cannot be referred to. Section 13(1)(b) is to be applied while granting exemption to the trust. In view above finding, we do not find any question of law much less

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

ITA 1900/AHD/2016[2012-13]Status: DisposedITAT Ahmedabad11 Jan 2022AY 2012-13

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

For Appellant: Shri Hardik Vora, AdvocateFor Respondent: Shri Mukesh Kumar Sharma
Section 143(2)

3 Lok Janshakti Party 75,00,000 4 Shri Sadvichar Panvar Jankalyan Pashuraksha Charitable Trust 25,00,000 5 Mahavir Shubh Sandesh Jivdaya Panjrapoie charitable trust 25,00,000 6 Shri Vardhaman Jjivdaya Panjrapoie Charitable Trust 6, 79,00, 000 Total ITA No.1778/Ahd/2016 & 2 Others ACIT Vs. Armee Infotech 16 29. In the Asstt.Year 2012-13, the AO has disallowed

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

ITA 1778/AHD/2016[2012-13]Status: DisposedITAT Ahmedabad11 Jan 2022AY 2012-13

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

For Appellant: Shri Hardik Vora, AdvocateFor Respondent: Shri Mukesh Kumar Sharma
Section 143(2)

3 Lok Janshakti Party 75,00,000 4 Shri Sadvichar Panvar Jankalyan Pashuraksha Charitable Trust 25,00,000 5 Mahavir Shubh Sandesh Jivdaya Panjrapoie charitable trust 25,00,000 6 Shri Vardhaman Jjivdaya Panjrapoie Charitable Trust 6, 79,00, 000 Total ITA No.1778/Ahd/2016 & 2 Others ACIT Vs. Armee Infotech 16 29. In the Asstt.Year 2012-13, the AO has disallowed

THE JT. CIT(EXEMPTION)(OSD), CIRCLE-2, AHMEDABAD vs. DIVYA JYOTI TRUST, SURAT

In the result, appeal of the Revenue is dismissed

ITA 1224/AHD/2019[2015-16]Status: DisposedITAT Ahmedabad25 Feb 2022AY 2015-16

Bench: S/Shri Waseem Ahmed & T.R. Senthil Kumarassessment Year : 2015-16 Jt.Cit (Exemptions)(Osd) Divya Jyoti Trust Cir.2, Ahmedabad. Vs Tejas Eye Hospital Suthar Faliyaat & Post – Mandvi Surat 394 610. Pan : Aabtd 3401 D अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri Ketan Jagirdar, Ar Revenue By : Shri Urjit Shah, Sr.Dr सुनवाई क" तार"ख/Date Of Hearing : 17/02/2022 घोषणा क" तार"ख /Date Of Pronouncement: 25/02/2022 आदेश/O R D E R Per T.R. Senthil Kumar: This Appeal Is Filed By The Revenue Against Order Dated 7.6.2019 In Appeal No. Cit(A)-9/10321/Dcit(E), Cir.2-/17-18Passed By The Ld.Commissioner Of Income-Tax (Appeals)-9, Ahmedabad [For Short “Ld.Cit(A)] Relating To The Assessment Year 2015-16. 2. Revenue Has Raised The Following Grounds Of Appeal:

For Appellant: Shri Ketan Jagirdar, ARFor Respondent: Shri Urjit Shah, Sr.DR
Section 11Section 11(1)(a)Section 11(1)(d)Section 12ASection 143(3)

charitable trust registered under Bombay Public Trust Act, 1950 as well as registered under section 12AA of the Income Tax Act, 1961 (for short “the Act”) Assessee-trust was engaged for the services of poor people in the field of eye-care needs. The founder of the trust himself is Ophthalmologist. The Trust has begun with an eye-hospital

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

In the result, the appeal of the assessee is dismissed

ITA 2059/AHD/2018[N.A]Status: DisposedITAT Ahmedabad27 Jul 2022

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).

For Appellant: NoneFor Respondent: Shri Vijay Kumar Jaiswal, CIT-DR
Section 11(5)Section 12ASection 13(3)

Section 2(15) of the I.T. Act. 31. Copy of Certificate of Undertaking. 32. Copy of Certificate u/s. 13(1) (c) of the I.T. Act? 33. Further, it is seen that as per trust deed the dissolution clause is not proper/not there.” 3. The assessee-trust, however, neither appeared before the learned Commissioner of Income-tax (Exemptions) on the given