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

disallowed exemptions under Sections 11 and 12, treating the income as normal business income due to violations of the trust's objectives. The Ld.CIT(A) partially upheld the AO's additions but allowed the exemptions under Sections 11 and 12, concluding there was no apparent violation of Section 13 of the Act. 7.1. We have also noted that the survey

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

disallowed exemptions under Sections 11 and 12, treating the income as normal business income due to violations of the trust's objectives. The Ld.CIT(A) partially upheld the AO's additions but allowed the exemptions under Sections 11 and 12, concluding there was no apparent violation of Section 13 of the Act. 7.1. We have also noted that the survey

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

disallowed exemptions under Sections 11 and 12, treating the income as normal business income due to violations of the trust's objectives. The Ld.CIT(A) partially upheld the AO's additions but allowed the exemptions under Sections 11 and 12, concluding there was no apparent violation of Section 13 of the Act. 7.1. We have also noted that the survey

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

disallowed exemptions under Sections 11 and 12, treating the income as normal business income due to violations of the trust's objectives. The Ld.CIT(A) partially upheld the AO's additions but allowed the exemptions under Sections 11 and 12, concluding there was no apparent violation of Section 13 of the Act. 7.1. We have also noted that the survey

DCIT(EXEMPTION) CIRCLE-1 AHMEDABAD, AHMEDABAD vs. GUJARAT STATE BOARD OF SCHOOL TEXT BOOK, GANDHINAGAR

In the result, both the M

Bench: Shri T.R. Senthil Kumar (Judicial Member), Shri Makarand V. Mahadeokar (Accountant Member)

disallowed the exemption claimed by the Assessee Trust. 2.2 Thus Ld. A.O. framed the Assessment Order under section 143(3) of the Act on 17/12/2018 assessing total income of the assessee at Rs.16,37,29,790/- invoking section 11(4) of the Act and allowed 15% of net income instead of gross income as per I.T.A

DCIT (EXMP) CIRCLE-1 AHMEDABAD, AHMEDABAD vs. GUJARAT STATE BOARD OF SCHOOL TEXT BOOK, GANDHINAGAR

In the result, both the M

Bench: Shri T.R. Senthil Kumar (Judicial Member), Shri Makarand V. Mahadeokar (Accountant Member)

disallowed the exemption claimed by the Assessee Trust. 2.2 Thus Ld. A.O. framed the Assessment Order under section 143(3) of the Act on 17/12/2018 assessing total income of the assessee at Rs.16,37,29,790/- invoking section 11(4) of the Act and allowed 15% of net income instead of gross income as per I.T.A

DCIT (EXMP) CIRCLE 1 AHMEDABAD, AHMEDABAD vs. GUJARAT STATE BOARD OF SCHOOL TEXT BOOK, GANDHINAGAR

In the result, both the M

Bench: Shri T.R. Senthil Kumar (Judicial Member), Shri Makarand V. Mahadeokar (Accountant Member)

disallowed the exemption claimed by the Assessee Trust. 2.2 Thus Ld. A.O. framed the Assessment Order under section 143(3) of the Act on 17/12/2018 assessing total income of the assessee at Rs.16,37,29,790/- invoking section 11(4) of the Act and allowed 15% of net income instead of gross income as per I.T.A

DCIT(E), CIRCLE-1, AHMEDABAD, AHMEDABAD vs. GUJARAT STATE BOARD OF SCHOOL TEXT BOOK, GANDHINAGAR

In the result, both the M

Bench: Shri T.R. Senthil Kumar (Judicial Member), Shri Makarand V. Mahadeokar (Accountant Member)

disallowed the exemption claimed by the Assessee Trust. 2.2 Thus Ld. A.O. framed the Assessment Order under section 143(3) of the Act on 17/12/2018 assessing total income of the assessee at Rs.16,37,29,790/- invoking section 11(4) of the Act and allowed 15% of net income instead of gross income as per I.T.A

ATUL LIMITED,AHMEDABAD vs. THE ACIT, CIRCLE-1(1)(1), AHMEDABAD

In the result, the appeal is partly allowed

Bench: S/Shri T.R. Senthil Kumar & Makarand V.Mahadeokarasstt.Year : 2017-18 Atul Limited Acit, Cir.1(1)(1) Atul House, Gi Patel Mark Vs Ahmedabad. Mithila Society, Ahmedabad. Pan : Aabca 2390 M (Applicant) (Responent) Assessee By : Shri Bandish Soparkar, Ar : Shri Prathvi Raj Meena, Cit-Dr Revenue By सुनवाई क" तारीख/Date Of Hearing : 01/05/2025 घोषणा क" तारीख /Date Of Pronouncement: 08/05/2025 आदेश/O R D E R आदेश आदेश आदेश

11. During the course of hearing before us, the learned Authorised Representative (AR) took us through the paper book and referred to the extensive documentation submitted before the lower authorities. The AR submitted that the Assessing Officer as well as the DRP erred in invoking Rule 8D to compute disallowance under section 14A without recording any dissatisfaction with the method

AMBALAL SARABHAI ENTERPRISES LIMITED,,BARODA vs. THE ACIT.,CIRCLE-1(1),, BARODA

Bench: Ms. Suchitra Kamble & Shri Makarand V. Mahadeokarआयकर अपील सं/ िनधा"रण वष"/ Sl. Appeal(S) By :

Disallowance of 5% 2067/Ahd/2016 2007-08 Revenue 62,355 2 Selling Expenses 16 Adjustment to Book 1594/Ahd/2016 2004-05 Revenue Gratuity: 5 Profit under Section 1,75,36,188; 115JB - Gratuity & Leave Leave Encashment Encashment: 3,26,49,000 1260/Ahd/2016 2004-05 Assessee Provision 11

AMBALAL SARABHAI ENTERPRISES LIMITED,,BARODA vs. THE ACIT.,CIRCLE-1(1),, BARODA

Bench: Ms. Suchitra Kamble & Shri Makarand V. Mahadeokarआयकर अपील सं/ िनधा"रण वष"/ Sl. Appeal(S) By :

Disallowance of 5% 2067/Ahd/2016 2007-08 Revenue 62,355 2 Selling Expenses 16 Adjustment to Book 1594/Ahd/2016 2004-05 Revenue Gratuity: 5 Profit under Section 1,75,36,188; 115JB - Gratuity & Leave Leave Encashment Encashment: 3,26,49,000 1260/Ahd/2016 2004-05 Assessee Provision 11

AMBALAL SARABHAI ENTERPRISES LTD.,,BARODA vs. THE DY. COMMISSIONER OF INCOME TAX-1(1)(1),, BARODA

Bench: Ms. Suchitra Kamble & Shri Makarand V. Mahadeokarआयकर अपील सं/ िनधा"रण वष"/ Sl. Appeal(S) By :

Disallowance of 5% 2067/Ahd/2016 2007-08 Revenue 62,355 2 Selling Expenses 16 Adjustment to Book 1594/Ahd/2016 2004-05 Revenue Gratuity: 5 Profit under Section 1,75,36,188; 115JB - Gratuity & Leave Leave Encashment Encashment: 3,26,49,000 1260/Ahd/2016 2004-05 Assessee Provision 11

AMBALAL SARABHAI ENTERPRISES LTD.,,BARODA vs. THE DY. COMMISSIONER OF INCOME TAX-1(1)(1),, BARODA

Bench: Ms. Suchitra Kamble & Shri Makarand V. Mahadeokarआयकर अपील सं/ िनधा"रण वष"/ Sl. Appeal(S) By :

Disallowance of 5% 2067/Ahd/2016 2007-08 Revenue 62,355 2 Selling Expenses 16 Adjustment to Book 1594/Ahd/2016 2004-05 Revenue Gratuity: 5 Profit under Section 1,75,36,188; 115JB - Gratuity & Leave Leave Encashment Encashment: 3,26,49,000 1260/Ahd/2016 2004-05 Assessee Provision 11

THE DY.COMMISSIONER OF INCOME TAX, CIRCLE-1(1)(1),, VADODARA vs. AMBALAL SARABHAI ENTERPRISES LIMITED,, VADODARA

Bench: Ms. Suchitra Kamble & Shri Makarand V. Mahadeokarआयकर अपील सं/ िनधा"रण वष"/ Sl. Appeal(S) By :

Disallowance of 5% 2067/Ahd/2016 2007-08 Revenue 62,355 2 Selling Expenses 16 Adjustment to Book 1594/Ahd/2016 2004-05 Revenue Gratuity: 5 Profit under Section 1,75,36,188; 115JB - Gratuity & Leave Leave Encashment Encashment: 3,26,49,000 1260/Ahd/2016 2004-05 Assessee Provision 11

AMBALAL SARABHAI ENTERPRISES LTD.,,BARODA vs. THE DY.COMMISSIONER OF INCOME TAX,CIRCLE-1(1)(1),, BARODA

Bench: Ms. Suchitra Kamble & Shri Makarand V. Mahadeokarआयकर अपील सं/ िनधा"रण वष"/ Sl. Appeal(S) By :

Disallowance of 5% 2067/Ahd/2016 2007-08 Revenue 62,355 2 Selling Expenses 16 Adjustment to Book 1594/Ahd/2016 2004-05 Revenue Gratuity: 5 Profit under Section 1,75,36,188; 115JB - Gratuity & Leave Leave Encashment Encashment: 3,26,49,000 1260/Ahd/2016 2004-05 Assessee Provision 11

AMBALAL SARABHAI ENTERPRISES LTD.,,BARODA vs. THE DY. COMMISSIONER OF INCOME TAX, CIRCLE-1(1)(1),, BARODA

Bench: Ms. Suchitra Kamble & Shri Makarand V. Mahadeokarआयकर अपील सं/ िनधा"रण वष"/ Sl. Appeal(S) By :

Disallowance of 5% 2067/Ahd/2016 2007-08 Revenue 62,355 2 Selling Expenses 16 Adjustment to Book 1594/Ahd/2016 2004-05 Revenue Gratuity: 5 Profit under Section 1,75,36,188; 115JB - Gratuity & Leave Leave Encashment Encashment: 3,26,49,000 1260/Ahd/2016 2004-05 Assessee Provision 11

THE DY. COMMISSIONER OF INCOME TAX, CIRCLE-1(1)(1),, VADODARA vs. AMBALAL SARABHI ENTERPRISES LIMITED,, VADODARA

Bench: Ms. Suchitra Kamble & Shri Makarand V. Mahadeokarआयकर अपील सं/ िनधा"रण वष"/ Sl. Appeal(S) By :

Disallowance of 5% 2067/Ahd/2016 2007-08 Revenue 62,355 2 Selling Expenses 16 Adjustment to Book 1594/Ahd/2016 2004-05 Revenue Gratuity: 5 Profit under Section 1,75,36,188; 115JB - Gratuity & Leave Leave Encashment Encashment: 3,26,49,000 1260/Ahd/2016 2004-05 Assessee Provision 11

THE DY. COMMISSIONER OF INCOME TAX, CIRCLE-1(1)(1),, VADODARA vs. AMBALAL SARABHI ENTERPRISES LIMITED,, VADODARA

Bench: Ms. Suchitra Kamble & Shri Makarand V. Mahadeokarआयकर अपील सं/ िनधा"रण वष"/ Sl. Appeal(S) By :

Disallowance of 5% 2067/Ahd/2016 2007-08 Revenue 62,355 2 Selling Expenses 16 Adjustment to Book 1594/Ahd/2016 2004-05 Revenue Gratuity: 5 Profit under Section 1,75,36,188; 115JB - Gratuity & Leave Leave Encashment Encashment: 3,26,49,000 1260/Ahd/2016 2004-05 Assessee Provision 11