DAWOODI BOHRA MUSAFIRKHANA TRUST,KHAMBHAT vs. THE ITO, WARD (EXEMPTION), VADODARA

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

Bench: Mrs. Annapurna Gupta & Shri Siddhartha Nautiyalिनधा"रण वष"/Assessment Year: 2016-17 Vs. Dawoodi Bohra Musafirkhana Income-Tax Officer, Trust, Ward (Exemption), 1, Dawoodi Bohra Musafirkhana, Vadodara Opp. Bus Stand, Khambhat, Gujarat-388620 Pan : Aaatd 2007 L अपीलाथ" अपीलाथ"/ (Appellant) अपीलाथ" अपीलाथ" "" "" यथ" "" "" यथ" यथ"/ (Respondent) यथ" Assessee By : Shri Ankit Chokshi, Ar Revenue By : Shri Ashok Kumar Suthar, Sr Dr सुनवाई क" क" तारीख तारीख/Date Of Hearing : 08.02.2024 सुनवाई सुनवाई सुनवाई क" क" तारीख तारीख घोषणा क" क" तारीख तारीख /Date Of Pronouncement: 03.05.2024 घोषणा घोषणा घोषणा क" क" तारीख तारीख आदेश आदेश/O R D E R आदेश आदेश Per Annapurna Gupta:

disallowance made by the Ld. AO of capital expenditure of Rs.99,12,380/-. Therefore your appellant prays your honour to allow the capital expenditure of Rs.99,12,380/- as application of income.” 3. At the outset, it was stated that there was a solitary issue in the present appeal, being the allowance of claim of exemption to corpus donation

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

trust funds to pay taxes under the scheme are clear indicators of deviation from charitable objectives. The principles of extrapolation applied by the AO are validated by the cited judicial precedents, reinforcing the decision to uphold the additions and disallowances

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

trust funds to pay taxes under the scheme are clear indicators of deviation from charitable objectives. The principles of extrapolation applied by the AO are validated by the cited judicial precedents, reinforcing the decision to uphold the additions and disallowances

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

trust funds to pay taxes under the scheme are clear indicators of deviation from charitable objectives. The principles of extrapolation applied by the AO are validated by the cited judicial precedents, reinforcing the decision to uphold the additions and disallowances

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

Appeals are allowed

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

trust funds to pay taxes under the scheme are clear indicators of deviation from charitable objectives. The principles of extrapolation applied by the AO are validated by the cited judicial precedents, reinforcing the decision to uphold the additions and disallowances

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

trust funds to pay taxes under the scheme are clear indicators of deviation from charitable objectives. The principles of extrapolation applied by the AO are validated by the cited judicial precedents, reinforcing the decision to uphold the additions and disallowances

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

Charitable Trust vs. ITO Asst.year 2022-23 3 wrongly claimed u/s.10(23C) of the Act instead of Section 11 in the return of income. As the wrong section 10(23C) of the Act was inadvertently mentioned in the return, the CPC while processing the return adjusted and disallowed

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 4 4. That the Ld. Joint Commissioner (Appeals) failed to appreciate that even if exemption under Section 11 was disallowed

PRATHNA CHARITABLE TRUST,AHMEDABAD vs. THE ITO, WARD-2-EXEMP, AHMEDABAD

In the result, appeal filed by the assessee being ITA

Bench: Shri Sanjay Garg & Shri Narendra Prasad Sinha

Charitable Trust vs. ITO Page 2 of 5 2. The Id. CIT(A) has erred in law and on facts on dismissing appeal for want of delay though no explanation called for delay in notices issued u/s. 250 dated 14.02.2025,13.03.2025 & 20.03.2025. 3 The Ld. CIT(A) has erred in law and on facts in not adjudicating issues of disallowance

PRATHNA CHARITABLE TRUST ,AHMEDABAD vs. THE ITO, WARD-2, EXEMP, AHMEDABAD

In the result, appeal filed by the assessee being ITA

Bench: Shri Sanjay Garg & Shri Narendra Prasad Sinha

Charitable Trust vs. ITO Page 2 of 5 2. The Id. CIT(A) has erred in law and on facts on dismissing appeal for want of delay though no explanation called for delay in notices issued u/s. 250 dated 14.02.2025,13.03.2025 & 20.03.2025. 3 The Ld. CIT(A) has erred in law and on facts in not adjudicating issues of disallowance

BHANDARI CHARITABLE TRUST,,AHMEDABAD vs. THE ITO (EXEMPTIONS), WARD-1,, AHMEDABAD

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

Bench: Shri Waseem Ahmed & Ms. Madhumita Roy

disallowed. In appeal the assessee was granted relief by the Coordinate Bench on 23.09.2021 whereby and whereunder the activity of running the hostel to be held educational under Section 2(15) of the Act and the AO was directed to compute the income Bhandari Charitable Trust

VIMAL COAL PVT.LTD.,AHMEDABAD vs. THE DY.CIT., CIRCLE-4(1)(1), AHMEDABAD

In the result, the appeal of the assessee is allowed

Charitable Trust, both of which are registered under\nsection 80G(5) of the Act.\nThese trusts are engaged in education, which is a valid CSR activity\nunder Schedule VII of the Companies Act.\nThe entire CSR expenditure was suo motu disallowed

BHIMANI CHEMICALS PVT. LTD.,AHMEDABAD vs. DCIT, CIRCLE-1(1)(1),, AHMEDABAD

In the result, the appeal of the assessee is allowed

Bench: Shri Waseem Ahmed & Shri T.R. Senthil Kumarआयकर अपील सं./Ita No. 1246/Ahd/2018 िनधा"रण वष"/Asstt. Year:2010-2011 Bhimani Chemicals Pvt. Ltd., D.C.I.T. 510, Mahakant Complex, Vs. Circle-1(1)(1), Opp. V.S. Hospital, Ahmedabad. Ahmedabad-380006. Pan: Aabcb5513H

disallowance of the deduction claimed u/s 35AC of the Act for making the donation of Rs.30,00,000/- to M/s.Navjeevan Charitable Trust

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

Charitable Trust registered under the Bombay Public Trust Act, 1960 and also registered under section 12A of the Income-tax Act (“the Act”). The trust runs “Aim International School” and it filed its return of income for A.Y. 2024-25 on 25.09.2024 within the extended due date of 15.11.2024 declaring total income at Nil after claiming exemption under sections

KOSHAMBH CHARITABLE TRUST,VADODARA vs. THE ACIT, CPC, BAMGLORE

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

Bench: The National Faceless Appeal Centre .

disallowing, valid and legitimate claims, for deduction of Rs.40,95,9267- as application of income towards object of the Appellant Trust and for deduction of I.T.A No. 210/Ahd/2021 A.Y. 2016-17 Page No 4 Koshambh Charitable

INDIAN REDCROSS SOCIETY ANAND DISTRICT BRANCH,ANAND vs. THE INCOME TAX OFFICER, WARD-EXEMPTION, VADODARA

In the result, the appeal of the assessee is allowed

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

charitable trust mainly running a blood bank and registration u/s. 12A as well as 80G was granted on 17.11.2018 and 29.11.2018 respectively. 3. As per CBDT guidelines the approval granted u/s 12A applies to all pending assessments and accordingly your appellant is eligible for all the benefits of section 11 and 12. 4. Form 10B was physically submitted as well

SHRI MANAV VIKAS FOUNDATION,CHAMARAJ, TL. VADHAVAN vs. ITO, WARD-2(EXEMP), AHMEDABAD

In the result, the appeal of the asessee is allowed

charitable purposes during the year. The CPC(Central Processing Center) whilst processing the return u/s 143(1) of the Act, assessed the income of the assessee at its gross income of Rs.53,49,142/- denying the exemption claimed by the assessee u/s.11 of the Act for the reason that Form 10B ,which the assessee was expected to file within

MAHAVIR KELAVANI MANDAL,ANTROLI vs. WARD- EXEMPTION, VADODARA

In the result, the appeal of the assessee is allowed

Bench: Ms. Suchitra R. Kamble & Shri Makarand V. Mahadeokar, Accountnat Member Assessment Year : 2016-17 Mahavir Kelavani Mandal, Vs Deputy Commissioner Of Antroli, Income-Tax, C/O. Mahavir Kelavani Mandal, Bangalore Nadiad, Gujarat – 387366 Pan: Aactm 6322 R अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri Sunil Talati, Ar Revenue By : Shri N.J. Vyas, Sr Dr सुनवाई की तारीख/Date Of Hearing : 14/05/2024 घोषणा की तारीख /Date Of Pronouncement : 27/05/2024 आदेश/O R D E R Per Makarand V. Mahadeokar: Aforesaid Appeal By Assessee For Assessment Year (Ay) 2016-17 Arises Out Of The Order Of Learned Commissioner Of Income Tax (Appeals)-4, Bengaluru (Hereinafter Referred To As 'Cit(A)’) Dated 29.02.2024, In The Matter Of Intimation Issued U/S 143(1) Issued By Cpc, Bangalore On 01.03.2019. 2. Following Are The Grounds Of Appeal Before Us:_ “1. The Ld. Cit(A) Has Erred In Upholding The Disallowance Made In The Intimation Order Passed U/S 143(1) Of The It Act Which Was Passed Without Giving Any Opportunity Of Being Heard To Your Appellant. In The Said Intimation Order, The Claim Of Exemption U/S 11 Of The It Act Is Denied & A Demand Is Raised. Such Arbitrary Disallowance Of Exemption Is Prayed To Be Deleted. 2. The Ld. Cit(A) Has Upheld The Disallowance Of Exemption U/S 11 Of The It Act In The Intimation Order Passed U/S 143(1) Of The It Act Making An Addition Of Rs. 40,67,000/- On Account Of Income Chargeable U/S 12(2) Of The Mahavir Kelavani Mandal Vs. Dcit Asst. Year : 2016-17 2

charitable trust. In view of the same, the exemption u/s 11 is prayed to be allowed as claimed in the return of income. 3. The Ld. CIT(A) has erred by misinterpreting the provisions of section 12A. As per section 12A of the IT Act, the condition of filing the return of income before the due date in order