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

64,93,278 1,079 0.30% 99.84% 12 25001 and 8,88,07,958 588 0.16% 100.00% above Grand Total 68,35,63,534 3,57,376 100.00% ITA Nos.265, 805, 806 & 2344/Ahd/2018 DCIT vs. VyaktiVikas Kendra India Assessment Years 2011-12, 2012-13, 2013-14 & 2014-15 8.8 It further appears that various courses conducted by the appellant trust

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

64,93,278 1,079 0.30% 99.84% 12 25001 and 8,88,07,958 588 0.16% 100.00% above Grand Total 68,35,63,534 3,57,376 100.00% ITA Nos.265, 805, 806 & 2344/Ahd/2018 DCIT vs. VyaktiVikas Kendra India Assessment Years 2011-12, 2012-13, 2013-14 & 2014-15 8.8 It further appears that various courses conducted by the appellant trust

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

64,93,278 1,079 0.30% 99.84% 12 25001 and 8,88,07,958 588 0.16% 100.00% above Grand Total 68,35,63,534 3,57,376 100.00% ITA Nos.265, 805, 806 & 2344/Ahd/2018 DCIT vs. VyaktiVikas Kendra India Assessment Years 2011-12, 2012-13, 2013-14 & 2014-15 8.8 It further appears that various courses conducted by the appellant trust

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

trust is registered on 04.05.2023 with\nregistration number E/23860/Ahmedabad. Since the assessee is registered\nafter commencement of the act it has committed specific violation under\nclause(d) of section 12AB(4) of Income Tax Act, 1961.\n9. 1. Further, the Hon'ble High Court of Allahabad in the similar matter\nwhile relying on the above judgment

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

Appeals are allowed

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

charitable or religious or educational purposes and hence assessee is not entitled to claim the benefit of Section 11 & 12 of the I.T. Act, 1961. 2.17. Accordingly, AO computed the income of the assessee as normal business income as it is established that the assessee is engaged in the activity other than the object for which it was established. Since

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

Appeals are allowed

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

charitable or religious or educational purposes and hence assessee is not entitled to claim the benefit of Section 11 & 12 of the I.T. Act, 1961. 2.17. Accordingly, AO computed the income of the assessee as normal business income as it is established that the assessee is engaged in the activity other than the object for which it was established. Since

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

Appeals are allowed

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

charitable or religious or educational purposes and hence assessee is not entitled to claim the benefit of Section 11 & 12 of the I.T. Act, 1961. 2.17. Accordingly, AO computed the income of the assessee as normal business income as it is established that the assessee is engaged in the activity other than the object for which it was established. Since

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

Appeals are allowed

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

charitable or religious or educational purposes and hence assessee is not entitled to claim the benefit of Section 11 & 12 of the I.T. Act, 1961. 2.17. Accordingly, AO computed the income of the assessee as normal business income as it is established that the assessee is engaged in the activity other than the object for which it was established. Since

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

Appeals are allowed

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

charitable or religious or educational purposes and hence assessee is not entitled to claim the benefit of Section 11 & 12 of the I.T. Act, 1961. 2.17. Accordingly, AO computed the income of the assessee as normal business income as it is established that the assessee is engaged in the activity other than the object for which it was established. Since

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.

charitable purpose' in Section 2(15). As we held earlier, trade, commerce and business in Section 2(15) must be such as to involve an element of profit. Profit, however, is not the predominant motive of such trusts. In our view considering the nature of the Act, selling of plots and premises by the trust is only incidental and ancillary

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

64,200/-. This provision was made for replacement of batteries. The ld.AO issued a show cause notice as to how this provision is admissible. The AO was of the view that expenditure which is deductible one for the purpose income-tax should be towards liability actually existing at the time. He further observed that if an assessee put aside certain

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

64,200/-. This provision was made for replacement of batteries. The ld.AO issued a show cause notice as to how this provision is admissible. The AO was of the view that expenditure which is deductible one for the purpose income-tax should be towards liability actually existing at the time. He further observed that if an assessee put aside certain

THE ACIT(E), CIRCLE-1, AHMEDABAD vs. UTTHAN SEVA SANSTHAN, AHMEDABAD

In the result, the appeal of the Revenue is dismissed

Bench: S/Shri Pramod M. Jagtap & T.R. Senthil Kumarassessment Year :2015-16

charitable trust enjoying exemption under section 12A from the year 2010 as well as granted approval under section 80G(5) of the Act from 2012 onwards. For the Asst.Year 2015-16, the assessee filed its return of income on 24.2.2016 claiming deficit of Rs.5,71,98,746/-. The reasons for deficit was that the assessee claimed accumulation amounting to Rs.1

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

64. It is not necessary that a person should give something for free or at a concessional rate to qualify as being established for a charitable purpose. If the object and purpose of the institution is charitable, the fact that the institution collects certain charges, does not alter the character of the institution. 67. The expressions trade, commerce and —business

MAHAVIR FOUNDATION,,AHMEDABAD vs. THE PR. CIT (EXEMPTIONS),, AHMEDABAD

In the result, the appeal of the assessee in I

Bench: Shri O. P Meena & Ms Madhumita Royआ.अ.सं/.I.T.A No.2831 & 2832/Ahd/2017 िनधा"रण वष"/Assessment Year: बनाम 1.Mahavir Foundation, 1.Pr. Cit (Exemptions) Vs. 7, Dev Apartment , Opp. Hari Ahmedabad Krishna Complex, Pritamnagar, Aaaykar Bhavan Esllisbridge Ahmedabad Ahmedabad 380 009 380006 Pan: Aaetm 8016A 2. Pr. Cit (Exemption) 2.Mahavir Foundation, Ahmedabad 380 009 7, Dev Apartment , Opp. Hari Aayakar Bhavan Krishna Complex, Pritamnagar, Ahmedabad 380 009 Esllisbridge Ahmedabad 380006 Pan: Aaetm 8016A अपीलाथ" Appellant ""यथ"/Respondent

charitable activities. Section 12AA, makes it clear that before granting registration, the CIT (E) has to satisfy himself about the genuineness of the activities of the trust or institute. Reliance Mahavir Foundation v. Pr. CIT (E) Ahmedabad /I.T.A.No. 2831&2832/2017 3 was placed in the case of CIT Ujjain v. Dawoodi Bohra Jamat, Civil Appeal

MAHAVIR FOUNDATION,,AHMEDABAD vs. THE PR. CIT (EXEMPTIONS),, AHMEDABAD

In the result, the appeal of the assessee in I

Bench: Shri O. P Meena & Ms Madhumita Royआ.अ.सं/.I.T.A No.2831 & 2832/Ahd/2017 िनधा"रण वष"/Assessment Year: बनाम 1.Mahavir Foundation, 1.Pr. Cit (Exemptions) Vs. 7, Dev Apartment , Opp. Hari Ahmedabad Krishna Complex, Pritamnagar, Aaaykar Bhavan Esllisbridge Ahmedabad Ahmedabad 380 009 380006 Pan: Aaetm 8016A 2. Pr. Cit (Exemption) 2.Mahavir Foundation, Ahmedabad 380 009 7, Dev Apartment , Opp. Hari Aayakar Bhavan Krishna Complex, Pritamnagar, Ahmedabad 380 009 Esllisbridge Ahmedabad 380006 Pan: Aaetm 8016A अपीलाथ" Appellant ""यथ"/Respondent

charitable activities. Section 12AA, makes it clear that before granting registration, the CIT (E) has to satisfy himself about the genuineness of the activities of the trust or institute. Reliance Mahavir Foundation v. Pr. CIT (E) Ahmedabad /I.T.A.No. 2831&2832/2017 3 was placed in the case of CIT Ujjain v. Dawoodi Bohra Jamat, Civil Appeal

KANCHANBA EDUCATION TRUST,AHMEDABAD vs. THE AC/DCIT. CIRCLE-1, EXEMPTION, AHMEDABAD

The appeal of the assessee stands allowed

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

64,775/- . 2.3 That in the facts and circumstances of the case as well as in law, the Ld. CIT(A) has grievously erred in law and or on facts in upholding the adjustment made u/s 143(1) by AO. 3.1 The Ld. CIT(A) has failed to appreciate that inadvertent filing of Form 10BB instead of Form

SHRI R V SHAH CHARITABLE TRUST,BHAVNAGAR vs. THE DY.DIT, CPC, BENGALURU CURRENT JURISDICTION THE ITO, EXEMP., BHAVNAGAR

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

Bench: Ms. Suchitra Kamble & Shri Narendra Prasad Sinhaassessment Year : 2022-23 Shri R V Shah Charitable Trust The Dy. Director Of Income C/O. Madhu Silica Pvt.Ltd. Vs Tax, Cpc 147, Gidc, Vartej Bengaluru Bhavnagar 364 060 (Current Jao : Ito (Exempt), Gujarat Bhavnagar Pan: Aaets 0593 C अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri Tushar Hemani, Sr. Adv. & Shri Parimalsinh B. Parmar, Ar Revenue By : Shri C. S. Sharma, Sr.Dr सुनवाई क" तारीख/Date Of Hearing : 17/04/2024 घोषणा क" तारीख /Date Of Pronouncement: 19/04/2024 आदेश/O R D E R Per Narendra Prasad Sinha: The Present Appeal Is Filed By The Assessee Against The Order U/S.250 Of The Income Tax Act, 1961 (Hereinafter Referred To As “The Act”) Dated 19/01/2024 Passed By The Addl./Joint Commissioner Of Income-Tax (Appeals)-8, Mumbai [“Jcit(A)” In Short] For Assessment Year (Ay) 2022-23. 2. The Assessee Is A Charitable Trust & Filed Its Return Of Income For Ay 2022-23 On 17/10/2022 Declaring Total Income Of Rs.1,48,175/-. The Said Return Was Processed By Cpc Bengaluru U/S.143(1) Of The Act On 03/03/2023 & Income Was Determined At Rs.13,64,912/-. This Was Due To Denial Of Exemption U/S.10(23C) Of The Act By The Cpc. The Assessee Had Filed An

64,912/-. This was due to denial of exemption u/s.10(23C) of the Act by the CPC. The assessee had filed an ITA No.257/Ahd/2024. Shri R.V. Shah Charitable Trust vs. ITO Asst.year 2022-23 2 appeal against the intimation u/s.143(1) of the Act, which has been decided vide the impugned order and the appeal of the assessee was dismissed

GUJARAT STATE PLASTIC MANUFACTURERS ASSOCIATION,,AHMEDABAD vs. THE DDIT(E),, AHMEDABAD

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

Bench: Shri Mahavir Prasad & Shri Amarjit Singh)

Section 2(15)— Held, it could be seen from bye-laws of Assessee that, dominant and prime objective of Assessee was not profit making—Prior to introduction of the proviso to S 2(15), there was no dispute that, Assessee was established for charitable purposes—Contribution Assessee received from non-members in conducting trade fair was Rs.15,64,556— Total