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

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

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

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.

charitable activity under the trust. Accordingly, the AO issued a letter for rejection of registration of Trust u/s 12AA of the Act to the Ld. CIT Gandhi Nagar. Further, the Ld. CIT issued a show-cause notice to the assessee for the cancelation of the registration granted u/s 12AA of the Act by recording the reasons as detailed under

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.

charitable activity under the trust. Accordingly, the AO issued a letter for rejection of registration of Trust u/s 12AA of the Act to the Ld. CIT Gandhi Nagar. Further, the Ld. CIT issued a show-cause notice to the assessee for the cancelation of the registration granted u/s 12AA of the Act by recording the reasons as detailed under

KOSHAMBH CHARITABLE TRUST,VADODARA vs. CPC, BANGALORE PRESENT JURISDICTION THE ITO, EXEMPTION WARD, VADODARA

In the result, the above ground of appeal of the assessee is allowed

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

92,319/- as application of income may kindly be deleted. 8. The Appellant reserves the right to add, alter, amend or withdraw any of the above grounds of appeal.” 3. The brief facts of the case are that the appellant is a charitable trust registered under Section

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

92,227/-. The AO further found that the assessee has shown long term provision of Rs.3,48,64,200/-. 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

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

92,227/-. The AO further found that the assessee has shown long term provision of Rs.3,48,64,200/-. 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

THE DCIT, (EXEMPTION),CIRCLE-2,, AHMEDABAD vs. NANDESARI INDUSTRIES ASSOCIATION,, NANDESARI

In the result, appeals of the Revenue are dismissed

Bench: Shri Mahavir Prasad & Shri Waseem Ahmed)

92,391-2,05,00,000 provisions) which was 66.55% of the total income the assessee trust had not applied 85% of income as provided u/s. 11 of the Act. The assessee trust was required to file form no 10 for the accumulation of the funds as provided in section 11(2) of the I.T. Act. On perusal

AKSHAT EDUCATION AND CHARITABLE TRUST,ANAND vs. THE CIT(EXEMPTION), AHMEDABAD

In the result, the appeal of the assessee is allowed for statistical\npurposes

Charitable Trust Vs. CIT(E)\n Assessment Year N.A\n4\nreply dated 19.07.2024, furnished the required details and explained that it\nsatisfied all the conditions prescribed under section 80G(5) of the Act.\n8. The Ld. CIT(E), after examining the details, reproduced the\nprovisions of section 80G(5)(iv)(B) which apply to cases where the activities

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 and religious purposes in the subsequent year in which such adjustment has been made having regard to the benevolent provisions contained in section 11 of the Act and will have to be excluded from the income of the trust under section 11(1)(a) of the Act. 7.1. Further reliance was placed on the judgment Hon’ble Supreme Court

DCIT CIRCLE -1 (EXEMPTION) AHMEDABAD, AHMEDABAD vs. NARODA ENVIRO PROJCT LIMITED , AHMEDABAD

In the result, appeal of the Revenue is dismissed

Bench: Smt. Annapurna Gupta (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

Trust reported in 360 ITR 539 (Guj) has observed thus: 91. Carrying on an 'activity in the nature of trade, commerce, or business' or rendering of any service in relation to trade etc. is sine qua non for taking away the character of charitable purpose. An activity in the nature of trade, commerce or business is always carried on with

THE DY. COMMISSIONER OF INCOME TAX (EXEMPTIONS) CIRCLE-2,, AHMEDABAD vs. CHARUTAR AROGYA MANDAL,,

In the result, revenue’s appeal is dismissed

Bench: Shri Pramod Kumar & Ms. Madhumita Roy

section 154 of the Income Tax Act, 1961 (hereinafter referred as to “The Act”) for the Assessment Year 2012-13. 2. The revenue has challenged the order passed by the Learned CIT(A) in allowing deficit of Rs.6,49,06,986/- to be carried forward for future set off. 3. The brief facts leading to the case is this that

THE DY..DIRECTOR OF INCOME TAX(EXEMPTION),, AHMEDABAD vs. GUJARAT CRICKET ASSOCIATION, AHMEDABAD

In the result, the appeal of the Assessing Officer for the assessment year 2007-

Bench: Us. It Is, Accordingly, Dismissed For Want Of Prosecution.

Charitable Trust derived from building, plant and machinery and furniture was liable to be computed in normal commercial manner although the Trust may not be carrying on any business and the assets in respect whereof depreciation is claimed may not be business assets. In all such cases, section 32 of the Income-tax Act providing for depreciation for computation

GUJARAT CRICKET ASSOCIATION,AHMEDABAD vs. THE ASSTT.DIRECTOR OF INCOME TAX(EXEMPTION),, AHMEDABAD

In the result, the appeal of the Assessing Officer for the assessment year 2007-

Bench: Us. It Is, Accordingly, Dismissed For Want Of Prosecution.

Charitable Trust derived from building, plant and machinery and furniture was liable to be computed in normal commercial manner although the Trust may not be carrying on any business and the assets in respect whereof depreciation is claimed may not be business assets. In all such cases, section 32 of the Income-tax Act providing for depreciation for computation

GUJARAT CRICKET ASSOCIATION,AHMEDABAD vs. THE ASSTT.DIRECTOR OF INCOME TAX(EXEMPTION),, AHMEDABAD

In the result, the appeal of the Assessing Officer for the assessment year 2007-

Bench: Us. It Is, Accordingly, Dismissed For Want Of Prosecution.

Charitable Trust derived from building, plant and machinery and furniture was liable to be computed in normal commercial manner although the Trust may not be carrying on any business and the assets in respect whereof depreciation is claimed may not be business assets. In all such cases, section 32 of the Income-tax Act providing for depreciation for computation

THE DY..DIRECTOR OF INCOME TAX(EXEMPTION),, AHMEDABAD vs. GUJARAT CRICKET ASSOCIATION, AHMEDABAD

In the result, the appeal of the Assessing Officer for the assessment year 2007-

Bench: Us. It Is, Accordingly, Dismissed For Want Of Prosecution.

Charitable Trust derived from building, plant and machinery and furniture was liable to be computed in normal commercial manner although the Trust may not be carrying on any business and the assets in respect whereof depreciation is claimed may not be business assets. In all such cases, section 32 of the Income-tax Act providing for depreciation for computation