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." In view of these provisions, the assessee's income from business is assessable under the provisions of this Act. During the appellate proceedings, the appellant submitted the appellate order of the Hon'ble ITAT, Ahmedabad in the appellant's own case, on the similar issue for A.Y. 2006-07 and 2008-09, wherein

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." In view of these provisions, the assessee's income from business is assessable under the provisions of this Act. During the appellate proceedings, the appellant submitted the appellate order of the Hon'ble ITAT, Ahmedabad in the appellant's own case, on the similar issue for A.Y. 2006-07 and 2008-09, wherein

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:

58) of the Income Tax Act, 1961. The said provision was inserted by Finance Act, 1999 with a view to extend eligibility for approval under section 80G(5) to trusts or institution predominantly engaged in charitable activities. According to this provision, eligibility for the approval under section 80G(5) is extended to trust or institution predominantly engaged in charitable activities

SHREE VARDHMAN SAMAJ UTKARSH FUND,SABARKANTHA vs. THE CIT(EXEMPTION), AHMEDABAD

In the result, the appeal filed by the assessee is allowed for statistical purposes

Bench: DR. BRR Kumar (Vice President), Shri Siddhartha Nautiyal (Judicial Member)

trust as composite (both charitable and religious). Any minor religious activity undertaken is incidental and within the permissible limits of section 80G(58), which allows up to 5% expenditure on religious activities. Activities included Scholaships and aids to students and people at large and not given to people of specific community, caste ar religion. 3. Violation of Principles of Natural

GUJARAT HOUSING BOARD (GHB),,AHMEDABAD vs. THE D.C.I.T. (EXEMPTION), CIRCLE-1,, AHMEDABAD

In the result, the appeal is allowed in the terms indicated above

Bench: Him) Of Denying Exemption To The Appellant’S Income U/S.11 & 12 Of The Income Tax Act, 1961 As Claimed In The Appellant’S Return, On The Ground That The Appellant’S Case Attracted The First Proviso To Section 2(15) & In Turn, Sub-Section(8) Of Section 13 Of The Act.

58 as under: "As defined in Section 2(15) cannot be construed literally and in absolute terms. It has to take colour and be considered in the context of Section 10(23C)(iv) of the said Act. It is also clear that if the literal interpretation is given to the proviso to Section 2(15) of the said Act, then

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

In the result, the appeal of the assessee is allowed

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

58) as the applicant has not incurred any expenditure of religious nature and nor will do so in future. 4. Further, clause (ii) of sub-section 5 of Section 80G and Explanation 3 of Section 80G reads as under: "(ii) the instrument under which the institution or fund is constituted does not, or the rules governing the institution or fund

SHREE STHANAKVASI JAIN SANGH JIVRAJPARK,AHMEDABAD vs. THE CIT(EXEMPTION), AHMEDABAD

In the result, appeal filed by the assessee stands allowed for statistical purposes

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

section 80G(58) of the Act. It be so held now. 4. The ld CIT(Exemp) erred in law and on facts in not considering the entire deed of Trust and the objects, the Trust being not for benefit of any particular religious community or caste and objects were charitable

OM SEVA DHAM,BHAVNAGAR vs. CIT(EXEMPTION), AHMEDABAD

In the result, the appeal filed by the assessee is allowed for statistical purposes

Bench: Dr. B.R.R. Kumar, Vice-Ms Suchitra Kambleom Seva Dham, The Commissioner Of Income Vs. 37 Swapnasrushti Township, Tax (Exemption), Talaja Road, Ahmedabad. Opp Top 3 Cinema, Bhavnagar-364002. [Pan : Aaato4182 F] (Appellant) .. (Respondent) Appellant By : Shri Vivek Chavda, Ar Respondent By: Shri R P Rastogi, Cit. Dr Date Of Hearing 19.02.2026 Date Of Pronouncement 23.02.2026

58) of the Act. 4. Aggrieved by the said order, the assessee is in appeal before the Tribunal. 5. Before us, the learned counsel for the assessee submitted that the learned CIT(E) has drawn adverse conclusion only on the basis object no.8 of the Trust Deed, whereas the remaining objects are purely charitable in nature. It was further submitted

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

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

58,474/-. The reasons for making disallowance of Rs.85,34,500/- out of sales promotion ITA No.1778/Ahd/2016 & 2 Others ACIT Vs. Armee Infotech 14 expenses is concerned, the AO was of the view that the assessee could not produce proprietor of M/s.Parkash Gold from whom the alleged gold was purchased, which was converted into 5-10 grams of gold coins

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

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

58,474/-. The reasons for making disallowance of Rs.85,34,500/- out of sales promotion ITA No.1778/Ahd/2016 & 2 Others ACIT Vs. Armee Infotech 14 expenses is concerned, the AO was of the view that the assessee could not produce proprietor of M/s.Parkash Gold from whom the alleged gold was purchased, which was converted into 5-10 grams of gold coins

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

58 as under: "As defined in Section 2(15) cannot be construed literally and in absolute terms. It has to take colour and be considered in the context of Section 10(23C)(iv) of the said Act. It is also clear that if the literal interpretation is given to the proviso to Section 2(15) of the said Act, then

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

The appeal of the Revenue is dismissed

section 11(1)(a) of the IT Act, on the Gross Income, without appreciating the findings of the AO. 3. It was pointed out that the solitary issue in the present appeal is whether, in the case of a charitable trust, the amount treated as exempt u/s 11(1)(a) of the Act ,on account of setting aside/accumulation of income

AMBICA EDUCATION TRUST,HIMATNAGAR vs. THE ADIT, CPC PRESENT JURIS. THE ITO, EXEMPTION, PALANPUR

In the result, the appeals filed by the Assessee are allowed for statistical purposes

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

charitable Trust running Educational Institution. For the Asst. Year 2019-20, assessee trust filed its Return of Income on 11-06- 2020 [which is well within the extended period upto 30-11-2020 due to Covid-19 pendamic] declaring Nil income after claiming benefits under sections 11 of the Act. The assessee Trust filed its Audit Report in Form

AMBICA EDUCATION TRUST,HIMATNAGAR vs. THE ADIT, CPC PRESENT JURIS. THE ITO, EXEMPTION, PALANPUR

In the result, the appeals filed by the Assessee are allowed for statistical purposes

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

charitable Trust running Educational Institution. For the Asst. Year 2019-20, assessee trust filed its Return of Income on 11-06- 2020 [which is well within the extended period upto 30-11-2020 due to Covid-19 pendamic] declaring Nil income after claiming benefits under sections 11 of the Act. The assessee Trust filed its Audit Report in Form

BARODA CRICKET ASSOCIATION,,VADODARA vs. THE DY. CIT, (EXEMPTION), CIRCLE-2,, AHMEDABAD

In the result, appeal filed by the Assessee is allowed

Bench: Shri Mahavir Prasad & Shri Waseem Ahmed)

section 11(1)(d) are satisfied. We, therefore, uphold the plea of the assessee. The Assessing Officer is accordingly directed to delete this addition of Rs 1,58,00,000. 146. We see no reasons to take any other view of the matter than the view so taken in the case of Gujarat Cricket Association. Respectfully following the same

SOCIETY FOR DENTAL HEALTH EDUCATION & RESEARCH,AHMEDABAD vs. THE ITO, WARD-2, AHMEDABAD

Appeal of the Assessee is allowed

58,41,751/- which was inclusive of Rs. 4,72,00,000/- received as grant from the State Government. The Assessing Officer has accepted the calculation of exemption @15% of the income of trust including Grant of Rs. 4,72,00,000/-. Further, said amount of grant of Rs. 4,72,00,000/- received by the assessee from the State

BARODA CRICKET ASSOCIATION,,VADODARA vs. THE DY. CIT, (EXEMPTION), CIRCLE-2,, AHMEDABAD

In the result, the appeal is allowed in the terms indicated above

charitable institutions. The dispute is only with respect to the activities being in the nature of trade, business or commerce. Clearly, this judicial precedent, if held to be applicable on the facts of this case, will result in a much harsher a position than accepted by the CBDT. Be that as it may, that is not the situation and this

THE DY. COMMISSIONER OF INCOME TAX (EXEMPTIONS), CIRCLE-2,, AHMEDABAD vs. AHMEDBAD URBAN DEVELOPMENT AUTHORITY ,, AHMEDABAD

In the result, both the appeals of Revenue are dismissed

58 as under: "As defined in Section 2(15) cannot be construed literally and in absolute terms. It has to take colour and be considered .in the context of Section 10(23C)(iv) of the said Act It is also clear that if the literal interpretation is given to the proviso to Section 2(15) of the said Act, then