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

In the result, the appeal filed by the Revenue in ITA No

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

Trust is registered u/s. 12AA of the Act. For the Assessment Year 2014-15, the assessee filed its Return of Income on 28.09.2014 declaring total income at NIL after claiming deduction of Rs.18,92,93,630/- under section 11 of the Act. The return was selected for scrutiny and the A.O. assessed the income of the assessee at Rs.56

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

In the result, the appeal filed by the Revenue in ITA No

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

Trust is registered u/s. 12AA of the Act. For the Assessment Year 2014-15, the assessee filed its Return of Income on 28.09.2014 declaring total income at NIL after claiming deduction of Rs.18,92,93,630/- under section 11 of the Act. The return was selected for scrutiny and the A.O. assessed the income of the assessee at Rs.56

SANT SHRI ASHRAMJI MAHILA UTTHAN ASHRAM,,AHMEDABAD vs. ITO(EXEMPTION), WARD-2, AHMEDANAD

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

Bench: Shri Tr Senthil Kumar & Shri Narendra Prasad Sinha

charitable purpose. The AO had also called for proof of registration u/s 12AA of the Act, copy of trust deed, copy of certificate u/s 80G and copy of registration with Charity Commissioner in order to examine the exemption claimed u/s 11 and 12 of the Act. No compliance was made before the AO and the documents as required were

SANT SHREE ASHARAMJI MAHILA UTTHAN ASHRAM,,AHMEDABAD vs. THE DY.DIT- (EXEMPTION),, AHMEDABAD

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

Bench: Shri Tr Senthil Kumar & Shri Narendra Prasad Sinha

charitable purpose. The AO had also called for proof of registration u/s 12AA of the Act, copy of trust deed, copy of certificate u/s 80G and copy of registration with Charity Commissioner in order to examine the exemption claimed u/s 11 and 12 of the Act. No compliance was made before the AO and the documents as required were

ITO (EXEMPTIONS), WARD-1,, AHMEDABAD vs. GUJARAT STATE PLASTIC MANUFACTURER'S ASSOCIATION,, AHMEDABAD

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

Bench: Shri Pradip Kumar Kedia & Shri Mahavir Prasad)

271 (1) (c ) of the Act. IV. On the facts and circumstances of the case, the Ld. Commissioner of Income-Tax (Appeals) ought to have upheld the order of the Assessing Officer. V. It is, therefore, prayed that the order of the Ld. Commissioner of Income-tax (Appeals) may be set aside and that of the Assessing Officer be restored

GUJARAT MEDICAL EDUCATION AND RESEARCH SOCIETY AHMEDABAD,GANDHINAGAR vs. THE DY.CIT, CIRCLE-1, EXEMP, AHMEDABAD

In the result, the appeals of the assessee for A

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

u/s. 271(l)(c) of the Act for Rs.166,50,03,312 be deleted. ITA Nos. 2612 to 2616/Ahd/2025 Gujarat Medical Education and Research Society Ahmedabad vs. DCIT Asst. Years –2015-16 & 2018-19 - 4– 4. Without prejudice to the above, the learned CIT(A) has also erred in upholding the penalty under section 271

GUJARAT MEDICAL EDUCATION AND RESEARCH SOCIETY AHMEDABAD,GANDHINAGAR vs. THE DY.CIT, CIRCLE-1, EXEMP, AHMEDABAD

In the result, the appeals of the assessee for A

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

u/s. 271(l)(c) of the Act for Rs.166,50,03,312 be deleted. ITA Nos. 2612 to 2616/Ahd/2025 Gujarat Medical Education and Research Society Ahmedabad vs. DCIT Asst. Years –2015-16 & 2018-19 - 4– 4. Without prejudice to the above, the learned CIT(A) has also erred in upholding the penalty under section 271

GUJARAT MEDICAL EDUCATION AND RESEARCH SOCIETY AHMEDABAD,GANDHINAGAR vs. THE DY.CIT, CIRCLE-1, EXEMP, AHMEDABAD

In the result, the appeals of the assessee for A

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

u/s. 271(l)(c) of the Act for Rs.166,50,03,312 be deleted. ITA Nos. 2612 to 2616/Ahd/2025 Gujarat Medical Education and Research Society Ahmedabad vs. DCIT Asst. Years –2015-16 & 2018-19 - 4– 4. Without prejudice to the above, the learned CIT(A) has also erred in upholding the penalty under section 271

GUJARAT MEDICAL EDUCATION AND RESEARCH SOCIETY AHMEDABAD,GANDHINAGAR vs. THE DY.CIT, CIRCLE-1, EXEMP, AHMEDABAD

In the result, the appeals of the assessee for A

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

u/s. 271(l)(c) of the Act for Rs.166,50,03,312 be deleted. ITA Nos. 2612 to 2616/Ahd/2025 Gujarat Medical Education and Research Society Ahmedabad vs. DCIT Asst. Years –2015-16 & 2018-19 - 4– 4. Without prejudice to the above, the learned CIT(A) has also erred in upholding the penalty under section 271

GUJARAT MEDICAL EDUCATION AND RESEARCH SOCIETY AHMEDABAD,GANDHINAGAR vs. THE DY.CIT, CIRCLE-1, EXEMP, AHMEDABAD

In the result, the appeals of the assessee for A

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

u/s. 271(l)(c) of the Act for Rs.166,50,03,312 be deleted. ITA Nos. 2612 to 2616/Ahd/2025 Gujarat Medical Education and Research Society Ahmedabad vs. DCIT Asst. Years –2015-16 & 2018-19 - 4– 4. Without prejudice to the above, the learned CIT(A) has also erred in upholding the penalty under section 271

GUJARAT RAJPUT HITWARDHAK MANDAL,BHARUCH vs. INCOME TAX OFFICER, WARD-EXEMPTION, VADODARA

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

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

charitable activities. For the Asst. Year 2016-17, the assessee Trust has received interest income, donation and grant income. The Trust has shown gross receipts of Rs.1,48,36,962/- and applied income of Rs.20,00,804/- towards object of the Trust, thereby claimed exemption u/s. 11AB of Rs.1,27,62,834/- and deduction u/s

THE DCIT (EXEMPTIONS), CIRCLE-2,, AHMEDABAD vs. BARODA CRICKET ASSOCIATION,, VADODARA

In the result, all the three appeals of the Revenue are dismissed

Bench: Shri Pradip Kumar Kedia & Shri Mahavir Prasad1. आयकर अपील सं./I.T.A. No.999/Ahd/2017 2. आयकर अपील सं./I.T.A.No.1000/Ahd/2017 3. आयकर अपील सं./I.T.A.No.1001/Ahd/2017 (Assessment Years : 2009-10, 2010-11 & 2011-12 Respectively)

Trust) engaged in the activity of promoting the game of cricket. It filed its return of income for AY 2009-10 in question declaring total income in the negative at Rs.(-)1,57,21,610/- and thereafter filed the revised return on 31/03/2011 showing revised total income in negative at Rs.(-) 4,50,00,000/-. The ITA Nos.999, 1000, 1001/Ahd/2017

THE DCIT (EXEMPTIONS), CIRCLE-2,, AHMEDABAD vs. BARODA CRICKET ASSOCIATION,, VADODARA

In the result, all the three appeals of the Revenue are dismissed

Bench: Shri Pradip Kumar Kedia & Shri Mahavir Prasad1. आयकर अपील सं./I.T.A. No.999/Ahd/2017 2. आयकर अपील सं./I.T.A.No.1000/Ahd/2017 3. आयकर अपील सं./I.T.A.No.1001/Ahd/2017 (Assessment Years : 2009-10, 2010-11 & 2011-12 Respectively)

Trust) engaged in the activity of promoting the game of cricket. It filed its return of income for AY 2009-10 in question declaring total income in the negative at Rs.(-)1,57,21,610/- and thereafter filed the revised return on 31/03/2011 showing revised total income in negative at Rs.(-) 4,50,00,000/-. The ITA Nos.999, 1000, 1001/Ahd/2017

THE DCIT (EXEMPTIONS), CIRCLE-2,, AHMEDABAD vs. BARODA CRICKET ASSOCIATION,, VADODARA

In the result, all the three appeals of the Revenue are dismissed

Bench: Shri Pradip Kumar Kedia & Shri Mahavir Prasad1. आयकर अपील सं./I.T.A. No.999/Ahd/2017 2. आयकर अपील सं./I.T.A.No.1000/Ahd/2017 3. आयकर अपील सं./I.T.A.No.1001/Ahd/2017 (Assessment Years : 2009-10, 2010-11 & 2011-12 Respectively)

Trust) engaged in the activity of promoting the game of cricket. It filed its return of income for AY 2009-10 in question declaring total income in the negative at Rs.(-)1,57,21,610/- and thereafter filed the revised return on 31/03/2011 showing revised total income in negative at Rs.(-) 4,50,00,000/-. The ITA Nos.999, 1000, 1001/Ahd/2017

BARODA CRICKET ASSOCIATION,,VADODARA vs. THE DY. CIT, (EXEMPTION), CIRCLE-2,, AHMEDABAD

In the result, appeal filed by the Assessee is allowed

Bench: Shri Mahavir Prasad & Shri Waseem Ahmed)

penalty proceedings u/s 271(l)(c). 2. Facts of the case are as emanates from the assessment order: 3. The Baroda Cricket Association is registered trust vide Registration No. F/881/Baroda dated 04.11,1996 with Asstt. Charity Commissioner, Baroda. The assessee trust is registered u/s.!2AA of the I.T. Act vide order EXEMPTION/I 10-23-13/2000-01 dated

SHREE GUNATIT JYOT MAHILA TRUST,ANAND vs. THE ITO, WARD - EXEMPTION, VADODARA

In the result, the appeal of the assessee is allowed

Bench: Ms. Suchitra Kamble, Judical Member & Shri Narendra Prasad Sinhaआयकर अपील सं./I.T.A. No. 326/Ahd/2024 (िनधा"रण वष" िनधा"रण वष" / Assessment Year : 2016-17) िनधा"रण वष" िनधा"रण वष" Shree Gunatit Jyot Ito बनाम बनाम/ बनाम बनाम Mahila Trust Ward, Exemption Vs. Post Box No.23, Pappaji Vadodara Marg, Vallabh Vidhyanagar, Anand, Gujarat, 388120 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaats8722P (Appellant) .. (Respondent) Shri S. N. Soparkar, Sr. Advocate & अपीलाथ" ओर से /Appellant By : Shri Parin Shah, A.R. ""यथ" क" ओर से/Respondent By : Smt. Mamta Singh, Sr. Dr Date Of Hearing 31/07/2024 Date Of Pronouncement 06/08/2024 O R D E R Per Shri Narendra Prasad Sinha, Am: This Appeal Is Filed By The Assessee Against The Order Of The National Faceless Appeal Centre (Nfac), Delhi, (In Short ‘The Cit(A)’) Dated 12.01.2024 For The Assessment Year 2016-17. 2. The Brief Facts Of The Case Are That The Assessee Is A Charitable Trust Registered Under The Bombay Public Trust Act And

charitable trust registered under the Bombay Public Trust Act and ITA No. 326/Ahd/2024 [Shree Gunatit Jyot Mahila Trust vs. ITO] A.Y. 2016-17 - 2 – also registered under Section 12A of the Income Tax Act, 1961 (in short ‘the Act’). The return of income for A.Y. 2016-17 was filed on 03.10.2016 declaring Nil income. In the course of assessment

BARODA CRICKET ASSOCIATION,,VADODARA vs. THE DY. CIT, (EXEMPTION), CIRCLE-2,, AHMEDABAD

In the result, appeal is allowed

penalty proceedings u/s 271(l)(c) of the Act.” 3. Learned representatives fairly agree that the issues in appeal are covered, in favour of the assessee, by a decision of the coordinate bench in the case of Gujarat Cricket Association & Ors* (*including Baroda Cricket Association) Vs. JCIT [(2019) 101 taxmann.com 45 (Ahd)] wherein it was, inter alia, observed as follows

DUDHSAGAR RESEARCH AND DEVELOPMENT ASSOCIATION,MEHSANA vs. THE DCIT(E) CIRCLE-1,, AHMEDABAD

In the result, the appeal of the assessee is allowed

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

u/s. 271(1)(c) of the Act under the limb furnishing of inaccurate particulars of income ignoring fact that full details are submitted in assessment proceedings regarding corpus donation. 3. Ld. NFAC ought to have considered fact that non acceptance of bona fide claim does not lead to furnishing inaccurate particulars of income which leads to penalty. Dudhsagar Research