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

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

disallowed the following expenses : Sr. Particulars Amount (Rs.) No. 1 FSF Doubtful Loan Provided 2205000 2 Assistance to Voluntary Agencies 10822700 3 Management Assistance & Training 120317 4 Public Education Programme 468116 5 Research & Publications 37179 6 Expenses for Community Service 898840 ITA Nos.: 772 and 2656/Ahd/17, 3565/Ahd/16, 426, 2657 and 2658/Ahd/17 Assessment years

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

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

disallowed the following expenses : Sr. Particulars Amount (Rs.) No. 1 FSF Doubtful Loan Provided 2205000 2 Assistance to Voluntary Agencies 10822700 3 Management Assistance & Training 120317 4 Public Education Programme 468116 5 Research & Publications 37179 6 Expenses for Community Service 898840 ITA Nos.: 772 and 2656/Ahd/17, 3565/Ahd/16, 426, 2657 and 2658/Ahd/17 Assessment years

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

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

disallowed the following expenses : Sr. Particulars Amount (Rs.) No. 1 FSF Doubtful Loan Provided 2205000 2 Assistance to Voluntary Agencies 10822700 3 Management Assistance & Training 120317 4 Public Education Programme 468116 5 Research & Publications 37179 6 Expenses for Community Service 898840 ITA Nos.: 772 and 2656/Ahd/17, 3565/Ahd/16, 426, 2657 and 2658/Ahd/17 Assessment years

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

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

disallowed the following expenses : Sr. Particulars Amount (Rs.) No. 1 FSF Doubtful Loan Provided 2205000 2 Assistance to Voluntary Agencies 10822700 3 Management Assistance & Training 120317 4 Public Education Programme 468116 5 Research & Publications 37179 6 Expenses for Community Service 898840 ITA Nos.: 772 and 2656/Ahd/17, 3565/Ahd/16, 426, 2657 and 2658/Ahd/17 Assessment years

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

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

disallowed the following expenses : Sr. Particulars Amount (Rs.) No. 1 FSF Doubtful Loan Provided 2205000 2 Assistance to Voluntary Agencies 10822700 3 Management Assistance & Training 120317 4 Public Education Programme 468116 5 Research & Publications 37179 6 Expenses for Community Service 898840 ITA Nos.: 772 and 2656/Ahd/17, 3565/Ahd/16, 426, 2657 and 2658/Ahd/17 Assessment years

AIA ENGIONEERING LTD.,AHMEDABAD vs. THE PRINCIPAL COMMISSIONER OF INCOME TAX, AHMEDABAD-1, AHMEDABAD

In the result, the appeals filed by the assessee are hereby allowed

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

disallowance of same u/s. 80G, if other conditions of Section 80G are fulfilled by observing as follows: “7.3 As we take notice of the fact that Parliament legislated that CSR expenses would not be eligible for deduction as business expenditure under section 37 of the Act by inserting Explanation 2

AIA ENGINEERING LTD.,AHMEDABAD vs. THE PRINCIPAL COMMISSIONER OF INCOME TAX, AHMEDABAD-1, AHMEDABAD

In the result, the appeals filed by the assessee are hereby allowed

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

disallowance of same u/s. 80G, if other conditions of Section 80G are fulfilled by observing as follows: “7.3 As we take notice of the fact that Parliament legislated that CSR expenses would not be eligible for deduction as business expenditure under section 37 of the Act by inserting Explanation 2

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

2(15) of the Act. The assessee while computing the net profit has claimed as sum of Rs. 3,03,45,000 as donation and charities which was given to four different trusts. The assessee was informed that such induction towards donation will be allowed only on the basis of having recognition under section 80G of the Act. The assessee

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

2(15) of the Act. The assessee while computing the net profit has claimed as sum of Rs. 3,03,45,000 as donation and charities which was given to four different trusts. The assessee was informed that such induction towards donation will be allowed only on the basis of having recognition under section 80G of the Act. The assessee

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

2(15) of the Act. The assessee while computing the net profit has claimed as sum of Rs. 3,03,45,000 as donation and charities which was given to four different trusts. The assessee was informed that such induction towards donation will be allowed only on the basis of having recognition under section 80G of the Act. The assessee

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

2(15) of the Act. The assessee while computing the net profit has claimed as sum of Rs. 3,03,45,000 as donation and charities which was given to four different trusts. The assessee was informed that such induction towards donation will be allowed only on the basis of having recognition under section 80G of the Act. The assessee

TORRENT POWER GRID LIMITED,AHMEDABAD vs. THE PR.CIT-3, AHMEDABAD

In the result, the appeal filed by the assessee is hereby allowed

Bench: DR. BRR Kumar (Vice President), Shri T. R. Senthil Kumar (Judicial Member)

disallowance of same u/s. 80G, if other conditions of Section 80G are fulfilled by observing as follows: “7.3 As we take notice of the fact that Parliament legislated that CSR expenses would not be eligible for deduction as business expenditure under section 37 of the Act by inserting Explanation 2

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

In the result, the appeal of the assessee is allowed

80G(2)(iiihk) or (iiihl), nevertheless dismissed the assessee's claim.\n7. 2. The Finance (No. 2) Act, 2014 inserted Explanation 2 to section 37(1) to\nexplicitly disallow

SEQUEL LOGISTICS PRIVATE LIMITED,AHMEDABAD vs. THE PR. CIT, AHMEDABAD-3, AHMEDABAD

In the result, the appeal filed by the assessee is hereby allowed

Bench: Shri T.R. Senthil Kumar (Judicial Member), Shri Narendra Prasad Sinha (Accountant Member)

disallowance of same u/s. 80G, if other conditions of Section 80G are fulfilled by observing as follows: “7.3 As we take notice of the fact that Parliament legislated that CSR expenses would not be eligible for deduction as business expenditure under section 37 of the Act by inserting Explanation 2

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)

disallowing the repairs and maintenance expenses of Rs. 6,09,100/-.” "3. The material facts are not in dispute. The assessee before us is a trust looking after welfare and well being of industries situated in Nandesari. The trust is also providing infrastructure facility to industries of Nandesari. During the relevant previous year the trust has provided water treatment services

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)

80G(5) of the Act by the DIT(E), Ahmedabad vide order dated 29.10.2009 valid from 01.04.2009 onwards. 5. During the course of assessment proceedings the AO has observed that assessee had earned income out of sale of tickets, sale of space, A/C Cabin Ticket, rent of ground etc. out of the cricket matches conducted at the grounds of Gujarat

PAWAN EDIFICE PVT. LTD.,VADODARA vs. THE DY.CIT, CIRCLE-2(1)(2), VADODARA

section 143(2) were issued and duly served. The Assessing Officer, after examining the material placed on record, made various disallowances and additions under different heads, determining the assessed income for each year as set out below. The Assessing Office completed the assessment by passing order u/s 143(3) of the Act. The details of the assessment and the additions

GUJARAT STATE FINANCIAL SERVICES LTD.,AHMEDABAD vs. THE DY. CIT, CIRCLE-2(1)(1), AHMEDABAD

In the result, appeal of the assessee is allowed in part

Bench: Shri T.R. Senthil Kumar & Shri Narendra Prasad Sinhaassessment Year: 2020-21

disallowed by the assessee under Section 37 of the Act. However, as the contribution to Mukhyamantri Shree Swachchta Nidhi Gujarat for sanitation work was eligible for deduction under Section 80G of the Act, the assessee had rightly claimed the deduction. The Ld. AR has drawn our attention to the provisions of Section 80G(2