ASSOCIATION OF INDIA PANELBOARD MANUFACTURER,AHMEDABAD vs. THE DCIT CPC , BENGLURU

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

House, 2nd Floor, Near Processing Centre, Neelkanth Green Bengaluru-560500 Bunglows, Off Sindhu (Respondent) Bhavan Road, Ahmedabad-380058 PAN No:AANCA4932F (Appellant) Appellant by :Shri Tushar Hemani, Sr. Advocate & Shri Parimalsinh B. Parmar, A.R. Respondent by : Ms. Sudhiksha Rani, Sr.D.R. Date of hearing : 08-07-2022 Date of pronouncement : 22-07-2022 आदेश/ORDER PER : T.R. SENTHIL KUMAR, JUDICIAL MEMBER

LALITADEVI N. TIBREWALA,,AHMEDABAD vs. THE PR. CIT, , AHMEDABAD

In the result, the appeal of the assessee is dismissed as infructuous

Bench: Shri Waseem Ahmed & Ms. Madhumita Royआयकर अपील सं./Ita No. 318/Ahd/2018 िनधा"रण वष"/Asstt. Year: 2012-2013 Lalitadevi N. Tibrewala, Pr. Commissioner Of 6, Professor Colony, Vs. Income Tax, Nr. Vijay Cross Roads, Ahmedabad-5 Navrangpura, Ahmedabad-380009. Pan: Aappt0073M

Charitable Trust v. Dy. CIT reported in 280 ITR 357 has held that : “3. The Supreme Court in Vedabai v. Shantaram Baburao Patil [2002] 253 ITR 798held as under : "In exercising discretion under section 5 of the Limitation Act the Courts should adopt a pragmatic approach. A distinction must be made between a case where the delay is inordinate

SANKALP DISABLE ASSOCIATION,,AHMEDABAD vs. THE CIT(EXEMPTIONS),, AHMEDABAD

In the result, appeal of the assessee is dismissed

Bench: Shri Rajpal Yadav, Vice- & Shri Waseem Ahmedआयकर अपील सं./ Ita No.1938/Ahd/2017 "नधा"रण वष"/Asstt. Year:- Sankalp Disable Vs. Cit (Exemptions) Association Ahmedabad. 5Th Floor, Arthi Complex B/H. L.G. Show Room Opp: Krishna Centre Nr.Mithakhali Six Road Ahmedabad 380 006. Pan : Aalts 1604 H

housing scheme under "Sankalp Viklang Avas Yojana" : i) Shri Ramesh Patel Shri Kamlesh Patel ii) Sankalp Corporation iii) Sankalp Corporation Put. Ltd - iv) Sollywood Corporation Pvt. Ltd v) Solly wood Corporation vi) However, in the audit report the auditors have mentioned that these advances were interest bearing and interest at 12% is being charged on these advances. The submission made

HATKESHWAR MAHADEV TRUST,MAHISAGAR vs. THE CIT(EXEMPTION), AHMEDABAD

In the result, the appeal of the assessee is allowed

Bench: Smt. Annapurna Gupta & Shri T.R. Senthil Kumar

house for Dandi-Sanyasis and sagihin works for the descent of Dandi- Sanyasis. (Municipal survey no. 1407). 3) Physical, mental, spiritual, economic, social, religious moral etc. improvement of Vishnagara Nagar caste of Lunavada (4) To provide financial assistance to Lunawada Nagar caste students for educational purposes.” Hatkeshwar Mahadev Trust vs. CIT(E) Asst.Year

INDIAN MEDICAL ASSOCIATION-GUJARAT STATE BRANCH,AHMEDABAD vs. THE ITO, (EXEMPTIONS), WARD-1,, AHMEDABAD

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

Bench: Shri Waseem Ahmed & Shri Siddharatha Nautiyalआयकर अपील सं./Ita No. 326/Ahd/2020 िनधा"रण वष"/Asstt. Year: 2016-2017 Indian Medical Association Gujarat State I.T.O.(Exemptions), Branch, Vs. Ward-1, Ama, 2Nd Floor, Ahmedabad. House, Nr. Natraj Cinema, Gandhigram Rly Crossing, Ahmedabad-380009. Pan: Aaat10762K

House, Nr. Natraj Cinema, Gandhigram Rly Crossing, Ahmedabad-380009. PAN: AAAT10762K (Applicant) (Respondent) Assessee by : Shri A.C. Shah, A.R Revenue by : Shri R.R. Makwana, Sr.D.R सुनवाई क" तारीख/Date of Hearing : 03/06/2022 घोषणा क" तारीख /Date of Pronouncement: 17/06/2022 आदेश/O R D E R PER WASEEM AHMED, ACCOUNTANT MEMBER: The captioned appeal has been filed at the instance

SRI RAJPUT YUVAK MANDAL SARVAJANIK TRUST,RAJKOT vs. THE CIT (EXEMPTION), AHMEDABAD

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

House, Morbi, (Respondent) Morbi New Old Rajkot-363642 PAN: AAQTS6629D (Appellant) Assessee by: None Revenue by: Shri James, CIT-D.R. Date of hearing : 05-09-2022 Date of pronouncement : 11-11-2022 आदेश/ORDER PER : SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER:- This is an appeal filed by the assessee against the order of the ld. Commissioner of Income Tax (Exemption), Ahmedabad

THE DY.COMMISSIONER OF INCOME TAX,(EXEMPTIONS)CIRCLE-2,, AHMEDABAD vs. SURAT URBAN DEVELOPMENT AUTHORITY(SUDA), SURAT

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

Bench: Shri Waseem Ahmed& Ms. Madhumita Roy

housing accommodation to the members of socially and economically backward classes of people. As per section 40(i)(jj)for the aforesaid purposes certain percentage of total area covered under the scheme are allotted earmarked. Fifteen percent of total area is allotted for the purpose of roads, five percent for parks, play grounds, gardens and open space, five percent

DASHA SHRIMALI BETAILS GNATI SURAKSHA SAMITI,AHMEDABAD vs. THE CIT(EXEMPTION), AHMEDABAD

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

Bench: Ms. Suchitra Kamble & Shri Waseem Ahmeddasha Shrimali Betails Gnati The Commissioner Of Income Tax Suraksha Samiti, (Exemption), C/O. Neptun House, Ahmedabad. (Godown) Basement, Shre Krishna Shopping Centre, Opp. Aidorado Hotel, Vs. Mithakhali, Navrangpura, Ahmedabad – 380 009. [Pan – Aabtd 4797 L] (Appellant) (Respondent) Assessee By Shri S.N. Divetia & Shri Samir Vora, Ars. Revenue By Shri. Durga Dutt, Cit(Dr) Date Of Hearing 28.02.2024 Date Of Pronouncement 06.03.2024

House, Ahmedabad. (Godown) Basement, Shre Krishna Shopping Centre, Opp. AIDORADO Hotel, Vs. Mithakhali, Navrangpura, Ahmedabad – 380 009. [PAN – AABTD 4797 L] (Appellant) (Respondent) Assessee by Shri S.N. Divetia & Shri Samir Vora, ARs. Revenue by Shri. Durga Dutt, CIT(DR) Date of Hearing 28.02.2024 Date of Pronouncement 06.03.2024 O R D E R PER SUCHITRA KAMBLE, JUDICIAL MEMBER: This appeal

VADODARA URBAN DEVELOPMENT AUTHORITY,VADODARA vs. THE ACIT, CIRCLE-2 (EXEMP), AHMEDABAD

In the result, the appeal of the Department is dismissed

Bench: Shri Waseem Ahmed (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

charitable purpose even if it incidentally involves the carrying on of commercial activities 'Relief of the poor' encompasses a wide range of objects for the welfare of the economically and socially disadvantaged or needy. It will, therefore, include within its ambit purposes such as relief to destitute, orphans or the handicapped, disadvantaged women or children, small and marginal farmers, indigent

VADODARA URBAN DEVELOPMENT AUTHORITY,VADODARA vs. THE ACIT, CIRCLE-2 (EXEMP), AHMEDABAD

In the result, the appeal of the Department is dismissed

Bench: Shri Waseem Ahmed (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

charitable purpose even if it incidentally involves the carrying on of commercial activities 'Relief of the poor' encompasses a wide range of objects for the welfare of the economically and socially disadvantaged or needy. It will, therefore, include within its ambit purposes such as relief to destitute, orphans or the handicapped, disadvantaged women or children, small and marginal farmers, indigent

VADODARA URBAN DEVELOPMENT AUTHORITY,VADODARA vs. THE ACIT, CIRCLE-2 (EXEMP), AHMEDABAD

In the result, the appeal of the Department is dismissed

Bench: Shri Waseem Ahmed (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

charitable purpose even if it incidentally involves the carrying on of commercial activities 'Relief of the poor' encompasses a wide range of objects for the welfare of the economically and socially disadvantaged or needy. It will, therefore, include within its ambit purposes such as relief to destitute, orphans or the handicapped, disadvantaged women or children, small and marginal farmers, indigent

JT.CIT(E), CIRCLE-2 AHMEDABAD, AHMEDABAD vs. VADODARA URBAN DEVELOPMENT AUTHORITY , VADODARA

In the result, the appeal of the Department is dismissed

Bench: Shri Waseem Ahmed (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

charitable purpose even if it incidentally involves the carrying on of commercial activities 'Relief of the poor' encompasses a wide range of objects for the welfare of the economically and socially disadvantaged or needy. It will, therefore, include within its ambit purposes such as relief to destitute, orphans or the handicapped, disadvantaged women or children, small and marginal farmers, indigent

JT.CIT(E),CIRCLE -2 AHMEDABAD, AHMEDABAD vs. VADODARA URBAN DEVELOPMENT AUTHORITY , VADODARA

In the result, the appeal of the Department is dismissed

Bench: Shri Waseem Ahmed (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

charitable purpose even if it incidentally involves the carrying on of commercial activities 'Relief of the poor' encompasses a wide range of objects for the welfare of the economically and socially disadvantaged or needy. It will, therefore, include within its ambit purposes such as relief to destitute, orphans or the handicapped, disadvantaged women or children, small and marginal farmers, indigent

JT.CIT(EXEMPTION)CIRCL-2 AHMEDABAD, AHMEDABAD vs. VADODARA URBAN DEVELOPMENT AUTHORITY, VADODARA

In the result, the appeal of the Department is dismissed

Bench: Shri Waseem Ahmed (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

charitable purpose even if it incidentally involves the carrying on of commercial activities 'Relief of the poor' encompasses a wide range of objects for the welfare of the economically and socially disadvantaged or needy. It will, therefore, include within its ambit purposes such as relief to destitute, orphans or the handicapped, disadvantaged women or children, small and marginal farmers, indigent

THE ASSTT. COMMISSIONER OF INCOME TAX, CIRCLE-2(1)(1),, AHMEDABAD vs. SHRI SANJAY KISHANLAL BISHNOI,, AHMEDABAD

Bench: Shri Ramit Kochar & Ms. Suchitra Kamble

properties. 8.2 Shri Mohan Bishnoi was authorized by M/s. Bishnoi Trading Corporation for the purpose of banking transactions whereas Shri Omprakash Bishnoi was authorized by M/s. Bishnoi Trading Corporation for effecting import- export related transactions; that they had authorized M/s. Palak Logistics, Mumbai for their activities at Nhava Sheva and M/s. Trinity Shipping, Gandhidham for their activities at Gandhidham; that

THE ASSTT. COMMISSIONER OF INCOME TAX, CIRCLE-2(1)(1),, AHMEDABAD vs. SHRI SANJAY KISHANLAL BISHNOI,, AHMEDABAD

Bench: Shri Ramit Kochar & Ms. Suchitra Kamble

properties. 8.2 Shri Mohan Bishnoi was authorized by M/s. Bishnoi Trading Corporation for the purpose of banking transactions whereas Shri Omprakash Bishnoi was authorized by M/s. Bishnoi Trading Corporation for effecting import- export related transactions; that they had authorized M/s. Palak Logistics, Mumbai for their activities at Nhava Sheva and M/s. Trinity Shipping, Gandhidham for their activities at Gandhidham; that