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