DCIT(E), CIRCLE-1, AHMEDABAD, AHMEDABAD vs. GUJARAT STATE BOARD OF SCHOOL TEXT BOOK, GANDHINAGAR

In the result, both the M

Bench: Shri T.R. Senthil Kumar (Judicial Member), Shri Makarand V. Mahadeokar (Accountant Member)

charitable or religious purposes. Accordingly, the AO disallowed the exemption claimed by the Assessee Trust. 2.2 Thus Ld. A.O. framed the Assessment Order under section 143(3) of the Act on 17/12/2018 assessing total income of the assessee at Rs.16,37,29,790/- invoking section 11(4

DCIT(EXEMPTION) CIRCLE-1 AHMEDABAD, AHMEDABAD vs. GUJARAT STATE BOARD OF SCHOOL TEXT BOOK, GANDHINAGAR

In the result, both the M

Bench: Shri T.R. Senthil Kumar (Judicial Member), Shri Makarand V. Mahadeokar (Accountant Member)

charitable or religious purposes. Accordingly, the AO disallowed the exemption claimed by the Assessee Trust. 2.2 Thus Ld. A.O. framed the Assessment Order under section 143(3) of the Act on 17/12/2018 assessing total income of the assessee at Rs.16,37,29,790/- invoking section 11(4

DCIT (EXMP) CIRCLE-1 AHMEDABAD, AHMEDABAD vs. GUJARAT STATE BOARD OF SCHOOL TEXT BOOK, GANDHINAGAR

In the result, both the M

Bench: Shri T.R. Senthil Kumar (Judicial Member), Shri Makarand V. Mahadeokar (Accountant Member)

charitable or religious purposes. Accordingly, the AO disallowed the exemption claimed by the Assessee Trust. 2.2 Thus Ld. A.O. framed the Assessment Order under section 143(3) of the Act on 17/12/2018 assessing total income of the assessee at Rs.16,37,29,790/- invoking section 11(4

DCIT (EXMP) CIRCLE 1 AHMEDABAD, AHMEDABAD vs. GUJARAT STATE BOARD OF SCHOOL TEXT BOOK, GANDHINAGAR

In the result, both the M

Bench: Shri T.R. Senthil Kumar (Judicial Member), Shri Makarand V. Mahadeokar (Accountant Member)

charitable or religious purposes. Accordingly, the AO disallowed the exemption claimed by the Assessee Trust. 2.2 Thus Ld. A.O. framed the Assessment Order under section 143(3) of the Act on 17/12/2018 assessing total income of the assessee at Rs.16,37,29,790/- invoking section 11(4

SHRI SOUDHARMA BRIHAD TAPOGACHCHIYA TRISTUTIK JAIN SANGHA SAMARPANAM,AHMEDABAD vs. THE COMMISSIONER OF INCOME TAX (EXEMPTION), AHMEDABAD

In the result, the appeal filed by the Assessee is devoid of\nmerits and the same is hereby dismissed

section 13(1)(b) of the Act is applicable only to\nthe charitable trust.\n4. On the facts and in circumstances of the case as well as law on the subject, the\nlearned Commissioner of Income Tax (Exemption) has erred in holding that\nassessee-trust has conducted 'specified violations' as per the explanation to\nsection 12AB(4

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

charitable purposes would not make the slightest difference, so far as entitlement of the donor-trust for exemption under section 11(1) goes.” Page 4

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

4. Your Appellant reserves the right to add, alter, amend or withdraw any of the above grounds of appeal.” Koshambh 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 Pradip Kumar Kedia & Shri Mahavir Prasad

section 11 should be restricted only to a trust which itself carries on a charitable or religious activity in ITA No. 2736/Ahd/17 [ITO(E) vs. Gujarat Insitute of Chemical Technology] A.Y. 2014-15 - 4

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 or institution as on the 1st day of June, 1973 4 ];” ITA Nos.265, 805, 806 & 2344/Ahd/2018 DCIT vs. VyaktiVikas Kendra India Assessment Years 2011-12, 2012-13, 2013-14 & 2014-15 9.6 A bear perusal of section 11(2) would indicate that if a charitable

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 or institution as on the 1st day of June, 1973 4 ];” ITA Nos.265, 805, 806 & 2344/Ahd/2018 DCIT vs. VyaktiVikas Kendra India Assessment Years 2011-12, 2012-13, 2013-14 & 2014-15 9.6 A bear perusal of section 11(2) would indicate that if a charitable

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 or institution as on the 1st day of June, 1973 4 ];” ITA Nos.265, 805, 806 & 2344/Ahd/2018 DCIT vs. VyaktiVikas Kendra India Assessment Years 2011-12, 2012-13, 2013-14 & 2014-15 9.6 A bear perusal of section 11(2) would indicate that if a charitable

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 or institution as on the 1st day of June, 1973 4 ];” ITA Nos.265, 805, 806 & 2344/Ahd/2018 DCIT vs. VyaktiVikas Kendra India Assessment Years 2011-12, 2012-13, 2013-14 & 2014-15 9.6 A bear perusal of section 11(2) would indicate that if a 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.

trust is not carrying charitable activities defined U/S 2(15) of the Act. 4) The appellant craves leave to add, alter, modify or amend any or all ground of appeal before final hearing. The assessee in this appeal has challenged the cancellation order of the ld. CIT for the registration certificate granted under section

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.

trust is not carrying charitable activities defined U/S 2(15) of the Act. 4) The appellant craves leave to add, alter, modify or amend any or all ground of appeal before final hearing. The assessee in this appeal has challenged the cancellation order of the ld. CIT for the registration certificate granted under section

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

4. The aggrieved assessee preferred an appeal before the learned CIT(A). 4.1 The assessee before the learned CIT(A) submitted that it was granted status of charitable trust under Bombay Public Trust Act 1950 as well as by the ld. CIT under section

ANNAPURNA CHARITABLE TRUST,BANASKANTHA vs. THE CIT(EXEMPTION), AHMEDABAD

In the result, the appeal filed by the Assessee is allowed for statistical purpose

Bench: Us Raising The Following Grounds Of Appeal:

4 Annapurna Charitable Trust vs. CIT(E) objects enumerated are both religious to particular community and charitable to public at large in nature, which are mixed objects. 4.1. Therefore the solitary question that arise for consideration is whether a Trust created before 01-04-2021 can be denied registration under section

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

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

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

4) of the Act. 7.2. Further section 13[1][b] of the Act exclude the benefit of section 11 and 12 to a charitable institution created or established after commencement of the Act, income thereof the trust

CLEAN TEETH CLEAN MOUTH CHARITABLE TRUST,RAJKOT vs. COMMISSIONER OF INCOME TAX (EXEMPTIONS), AHMEDABAD

In the result, the appeal of the assessee is allowed

Bench: Shri Siddhartha Nautiyal & Shri Makarand Vasant Mahadeokar

Charitable Trust vs. CIT(E) Asst.Year –N.A. - 4– application for grant of approval under Section 80G(5) of the Act is that