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

set apart being donated to another trust…” 10.1. The assessee further relied upon the judgement passed in the matter of Gagan Education Society-vs-ACIT, reported in (2011) 131 ITD 442 wherein the assessee society donated certain sum to another charitable society out of current year’s income and claimed deduction. The Hon’ble ITAT observed that the restriction imposed

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

set apart being donated to another trust…” 10.1. The assessee further relied upon the judgement passed in the matter of Gagan Education Society-vs-ACIT, reported in (2011) 131 ITD 442 wherein the assessee society donated certain sum to another charitable society out of current year’s income and claimed deduction. The Hon’ble ITAT observed that the restriction imposed

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

set apart being donated to another trust…” 10.1. The assessee further relied upon the judgement passed in the matter of Gagan Education Society-vs-ACIT, reported in (2011) 131 ITD 442 wherein the assessee society donated certain sum to another charitable society out of current year’s income and claimed deduction. The Hon’ble ITAT observed that the restriction imposed

RAKESHBHAI KARSANBHAI PATEL,AHMEDABAD vs. DCIT, CIRCLE-3(1)(1), AHMEDABAD

charitable trust and there is no evidence for actual transfer of shares to Trust. Further, the AO observed that shares have been sold off-market at token price of Re.l and held this loss as sham loss and AO disaikJwed set

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:

Loss accounts only and not at the time of granting registration u/s. 12A of the Act following Jurisdictional High Court decision in the case of CIT v. Bayath Kutchhi Dasa Oswal Jain Mahajan Trust and by observing as follows: “5. Learned Senior Standing Counsel Ms. Maithili Mehta for the Appellant revenue submitted that the order of ITAT is erroneous because

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 purpose u/s 2(15) of the Act. 3) As per the judgment Hon’ble Punjab & Haryana high court in case of Mahasabha Gurukul Vidyapeeth reported in 326 ITR 25 where in it was held that Once the all requisite requirement of section 11 to avail the benefit of the exemption fulfilled by the trust, the trust entitled

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 purpose u/s 2(15) of the Act. 3) As per the judgment Hon’ble Punjab & Haryana high court in case of Mahasabha Gurukul Vidyapeeth reported in 326 ITR 25 where in it was held that Once the all requisite requirement of section 11 to avail the benefit of the exemption fulfilled by the trust, the trust entitled

THE DCIT (EXEMPTIONS), CIRCLE-1., AHMEDABAD vs. NIRMAN FOUNDATION CHARITABLE TRUST,, AHMEDABAD

In the result, the appeal of the Revenue is dismissed

Bench: Shri Rajpal Yadav & Shri Pradip Kumar Kedia

set it off against income of subsequent year. ITA No. 470/Ahd/18 (DCIT(Exemp.) vs. Nirman Foundation charitable Trust.) A.Y. 2014-15 - 4 - 7. The issue of allowability of claim of loss

SANDEEP MOHANRAJ SINGHI,AHMEDABAD vs. ACIT, CIRCLE4(2), AHMEDABAD, AHMEDABAD

In the result, appeal of the assessee is partly allowed

Bench: Shri T.R. Senthil Kumar & Shri Narendra Prasad Sinhaassessment Year: 2018-19

charitable trust in existence since 2001 and registered under Section 12AA of the Act. The assessee had received 80,00,000 numbers of equity shares of e-Infochips Limited as corpus donation from its trustee Shri Pratul Krishnakant Shroff on 12.12.2017. Thereafter, all the shares of e-Infochips Limited, including those held by the assessee, were acquired by Arrow Electronics

DR K R SHROFF FOUNDATION,AHMEDABAD vs. THE DY. CIT, CIRCLE-1, EXMP, AHMEDABAD

In the result, appeal of the assessee is partly allowed\n\n29

charitable trust in existence since\n2001 and registered under Section 12AA of the Act. The assessee\nhad received 80,00,000 numbers of equity shares of e-Infochips\nLimited as corpus donation from its trustee Shri Pratul Krishnakant\nShroff on 12.12.2017. Thereafter, all the shares of e-Infochips\nLimited, including those held by the assessee, were acquired by\nArrow Electronics

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

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)

Trust is existing for a ‘charitable purpose’. If it is held by A.O. that Assessee is not existing for charitable purpose, the contribution from BCCI is not income under Income Tax Act. III. Set off of Brought Forward Deficit: The past losses

DCIT (EXEMPTIONS), CIRCLE-2,, AHMEDABAD vs. PADMA EDUCATION & WELFARE SOCIETY,, GANDHIDHAM

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

Bench: Shri Waseem Ahmed & Ms Madhumita Royअपील सं./Ita No.665/Ahd/2018 &"नधा"रण वष"/Asstt. Year:2014-2015

losses against income of the current year. This is held by the Hon'ble Delhi ITAT in case of Pushpawati Singhania Research Institute for Liver, Renal & Digestive Diseases vs. Deputy Director of Income-tax (Exemption) 2009 29 SOT 316 (Delhi). It was held that when income accumulated in earlier year cannot qualify for exemption under section 11 (2). the excess

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)

set-aside the order passed by Ld. CIT(E) and direct to grant registration u/s. 12AB of the Act to the assessee Trust. 5. Per contra, Ld. CIT-DR appearing for the Revenue supported the order passed by the Ld. CIT(E). 6. We have considered rival submissions and perused the materials available on record. The assessee Trust was created

ACIT (EXEMPTION) CIRCLE 1 AHMEDABAD, AHMEDABAD vs. DR K R SHROFF FOUNDATION, AHMEDABAD

In the result, appeal of the assessee is partly allowed\n\n29

charitable trust in existence since\n2001 and registered under Section 12AA of the Act. The assessee\nhad received 80,00,000 numbers of equity shares of e-Infochips\nLimited as corpus donation from its trustee Shri Pratul Krishnakant\nShroff on 12.12.2017. Thereafter, all the shares of e-Infochips\nLimited, including those held by the assessee, were acquired by\nArrow Electronics

AKSHAT EDUCATION AND CHARITABLE TRUST,ANAND vs. THE ITO, WARD- EXEMPTION, VADODARA

In the result, the appeal of the assessee is allowed for statistical purposes

Bench: Ms Suchitra Kamble & Shri Makarand V. Mahadeokarआयकर अपील सं /Ita No.457/Ahd/2025 िनधा"रण वष" /Assessment Year : 2020-2021 Akshat Education & Charitable The Income Tax Officer, Trust, बनाम Ward (Exemption), / 5/35, Gosainu Faliyu, Vadodara. V/S. Asodar Borsad Road, Asodar, Anand-388307. (Gujarat) "थायी लेखा सं./Pan: Aaeta2211K अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri Mehul Thakkar, Ar Revenue By : Shri Rignesh Das, Cit-Dr सुनवाई की तारीख/Date Of Hearing : 14/08/2025 घोषणा की तारीख /Date Of Pronouncement: 19/08/2025 आदेश/O R D E R Per Makarand V. Mahadeokar, Am: ] ] This Appeal By The Assessee Is Directed Against The Order Of The Learned Joint Commissioner Of Income Tax (Appeals)-2, Coimbatore [Hereinafter Referred To As “Ld. Cit(A)”] Dated 25.01.2025, Passed Under Section 250 Of The Income Tax Act, 1961 [Hereinafter Referred To As “The Act”] For The Assessment Year 2020–21. The Impugned Order Arises Out Of The Akshat Education & Charitable Trust Vs. Ito(E) Assessment Year 2020-21

Charitable Trust Vs. ITO(E) Assessment Year 2020-21 7 In the impugned case on hand, the total receipts declared by the assessee, which is placed at Paper Book page No.6, we observe that there is excess expenditure over income of Rs.6,62,324/-, which is loss suffered by the assessee during the year. Therefore, in this case, the claim

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

setting that obligation.” 15. In the light of the above, if we examine facts of the present case, then it would reveal that under contractual agreement, the assessee has been making provision consistently. It has demonstrated as to how the provision has been utilized by it qua which parties, on whose premises it has installed the computers. Therefore

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

setting that obligation.” 15. In the light of the above, if we examine facts of the present case, then it would reveal that under contractual agreement, the assessee has been making provision consistently. It has demonstrated as to how the provision has been utilized by it qua which parties, on whose premises it has installed the computers. Therefore