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

section 2(15) is not applicable to the instant case of the assessee.Neither Sudarshan Kriya falls within the residuary category of ‘education’ or ‘medical relief’. 8.6 It is also a fact that donations have been received which has shown as voluntary contribution including the contributions from the corporate who are benefited out of these programs for their own staff

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

section 2(15) is not applicable to the instant case of the assessee.Neither Sudarshan Kriya falls within the residuary category of ‘education’ or ‘medical relief’. 8.6 It is also a fact that donations have been received which has shown as voluntary contribution including the contributions from the corporate who are benefited out of these programs for their own staff

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

section 2(15) is not applicable to the instant case of the assessee.Neither Sudarshan Kriya falls within the residuary category of ‘education’ or ‘medical relief’. 8.6 It is also a fact that donations have been received which has shown as voluntary contribution including the contributions from the corporate who are benefited out of these programs for their own staff

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.

70 taxmann.com 181 wherein it was held as under: “The jurisdiction to cancel the registration only arises if there is change in the nature of activities of the trust or the activities of the trust are not genuine.” Similarly, we also note that the registration certificate under section 12 AA of the Act cannot be rejected merely on the ground

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.

70 taxmann.com 181 wherein it was held as under: “The jurisdiction to cancel the registration only arises if there is change in the nature of activities of the trust or the activities of the trust are not genuine.” Similarly, we also note that the registration certificate under section 12 AA of the Act cannot be rejected merely on the ground

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

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)

section 11. Being an Assessee which has always been held to be charitable cannot be jettisoned on certain interpretation and inferences. The objective of the association, conduct and documentation sufficiently spell out that the Assesseeis a charitable organisation striving towards welfare and promotion of the game of cricket. II. Corpus Donation from BCCI: 1. In respect of the claim

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, (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

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

trust received donations in the aggregate sum of Rs. 2,57,376. It applied thereout for its charitable purposes the aggregate sum of Rs. 1,70,369 leaving a balance of Rs. 87,010. The question is whether the assessee is entitled to accumulate twenty-five per cent of Rs. 2,57,376, as it contends, or twenty- five

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

70. Although in that case the statutory provisions being considered by the Supreme Court were different and the utilisation of income earned is, now, not a relevant consideration in view of the express words of the first proviso to section 2(15) of the Act, nonetheless the test of dominant object of an entity would be relevant to determine whether

THE DDIT (EXEMP.), AHMEDABAD vs. ADARSH FOUNDATION, AHMEDABAD

In the result, the appeal of the Revenue is dismissed

Bench: Shri O. P Meena & Ms. Madhumita Royआ.अ.सं/.I.T.A No.1858/Ahd/2013 िनधा"रणवष"/Assessment Year:2009-10 बनाम Deputy Director Of Income Tax Adarsh Foundation, Vs. (Exemption), Ahmedabad C/O Sal Hospital & Medical Institution, Opp. Doordarshan Tower, Drive- In-Road, Thaltej, Ahmedabad Pan:Aaa Ta2 111 J अपीलाथ" Appellant ""यथ"/Respondent

charitable income of the trust has been used or applied for the benefits of the said persons during the previous year. But, since no portion of the income of the assessee has been applied for said person, therefore, the case of the assessee falls outside the scope of this section. Further, the trust is in receipt of income

DY.DIRECTOR OF INCOME TAX, AHMEDABAD vs. MONARK EDUCATION TRUST,, AHMEDABAD

In the result, the appeal is dismissed

Charitable Trust (Supra) has held that while acquiring the capital assets what is allowed as exemption is the income out of which such acquisition of asset is made and when the depreciation deduction is allowed in the subsequent years, it is for the losses or the expenses representing the wear and tear of the such capital asset incurred

THE ITO, (EXEMPTIONS), WARD-2,, AHMEDABAD vs. UTTHAN SEVA SANSTHAN,, AHMEDABAD

In the result, appeal of the Revenue is dismissed

Bench: Justice Shri P. P. Bhatt & Shri Pradip Kumar Kediaआयकर अपील सं./I.T.A. No. 2017/Ahd/2016 ("नधा"रण वष" / Assessment Year : 2012-13)

trust received donations in the aggregate sum of Rs. 2,57,376. It applied thereout for its charitable purposes the aggregate sum of Rs. 1,70,369 leaving a balance of Rs. 87,010. The question is whether the assessee is entitled to accumulate twenty-five per cent of Rs. 2,57,376, as it contends, or twenty- five

THE DCIT (EXEMPTIONS), CIRCLE-2,, AHMEDABAD vs. M/S. UNITED WAY OF BARODA,, VADODARA

In the result, ITA No. 3565/Ahd/16 is dismissed

Trust [2014] 44 taxmann.com 141 (Guj), Hon'ble ITAT, Delhi has, in the case of DDIT (E) vs Institute of Chartered Accountants of India [2016] 70 taxmann.com 54 (Delhi-Trib.), held that ICAI was an educational institute and its coaching activities, which generated surplus, fell within meaning of charitable purpose under section

DCIT (EXEMPTIONS), CIRCLE-2,, AHMEDABAD vs. M/S.UNITED WAYOF BARODA, VADODARA

In the result, ITA No. 3565/Ahd/16 is dismissed

Trust [2014] 44 taxmann.com 141 (Guj), Hon'ble ITAT, Delhi has, in the case of DDIT (E) vs Institute of Chartered Accountants of India [2016] 70 taxmann.com 54 (Delhi-Trib.), held that ICAI was an educational institute and its coaching activities, which generated surplus, fell within meaning of charitable purpose under section

THE DCIT (EXEMPTIONS), CIRCLE-2,, AHMEDABAD vs. M/S. UNITED WAY OF BARODA,, VADODARA

In the result, ITA No. 3565/Ahd/16 is dismissed

Trust [2014] 44 taxmann.com 141 (Guj), Hon'ble ITAT, Delhi has, in the case of DDIT (E) vs Institute of Chartered Accountants of India [2016] 70 taxmann.com 54 (Delhi-Trib.), held that ICAI was an educational institute and its coaching activities, which generated surplus, fell within meaning of charitable purpose under section

THE DCIT (EXEMPTIONS), CIRCLE-2,, AHMEDABAD vs. M/S. UNITED WAY OF BARODA,, VADODARA

In the result, ITA No. 3565/Ahd/16 is dismissed

Trust [2014] 44 taxmann.com 141 (Guj), Hon'ble ITAT, Delhi has, in the case of DDIT (E) vs Institute of Chartered Accountants of India [2016] 70 taxmann.com 54 (Delhi-Trib.), held that ICAI was an educational institute and its coaching activities, which generated surplus, fell within meaning of charitable purpose under section

THE DCIT (EXEMPTIONS), CIRCLE-2,, AHMEDABAD vs. M/S. UNITED WAY OF BARODA,, VADODARA

In the result, ITA No. 3565/Ahd/16 is dismissed

Trust [2014] 44 taxmann.com 141 (Guj), Hon'ble ITAT, Delhi has, in the case of DDIT (E) vs Institute of Chartered Accountants of India [2016] 70 taxmann.com 54 (Delhi-Trib.), held that ICAI was an educational institute and its coaching activities, which generated surplus, fell within meaning of charitable purpose under section

THE DCIT (EXEMPTIONS), CIRCLE-2,, AHMEDABAD vs. M/S. UNITED WAY OF BARODA,, VADODARA

In the result, ITA No. 3565/Ahd/16 is dismissed

Trust [2014] 44 taxmann.com 141 (Guj), Hon'ble ITAT, Delhi has, in the case of DDIT (E) vs Institute of Chartered Accountants of India [2016] 70 taxmann.com 54 (Delhi-Trib.), held that ICAI was an educational institute and its coaching activities, which generated surplus, fell within meaning of charitable purpose under section