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

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

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

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

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

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

PARAG DAVE,AHMEDABAD vs. THE DCIT, CIRCLE-3(1)(1) (PREVIOUSLY CIRCLE-3(3)), AHMEDABAD

In the result, appeal filed by the assessee is dismissed

Bench: Ms. Suchitra Kamble & Makarand V. Mahadeokarassessment Year 2016-17

u/s 271(1)(c). For the purpose of penalty proceedings one has to see, whether assessee has furnished any inaccurate particulars by making a false claim or it is a claim which has not 8 I.T.A No. 894/Ahd/2024 Parag Dave, A.Y. 2016-17 been found to be admissible by the Id. AO. Here the claim was made on the basis

SATTARBHAI SULEMANBHAI MANSURI,SABARKANTHA vs. THE ITO, WARD-3, HIMATNAGAR

In the result, the appeal is allowed for statistical purposes

Bench: Shri Siddhartha Nautiyal & Shri Makarand V.Mahadeokarasstt.Year : 2014-15 Mr.Sattarbhai Sulemanbhai Mansuri Ito,Ward-3 Anjumarstrit Narth Gulam Floor Factri Vs. Himatnagar. Sarvoday Soc, Polo Ground Himatnagar Sabarkantha 383 001. (Applicant) (Responent) : Shri Varis Isani, Advocate Assessee By : Shri Ravindra, Sr.Dr Revenue By सुनवाई क" तारीख/Date Of Hearing : 05/05/2025 घोषणा क" तारीख /Date Of Pronouncement: 06/05/2025 आदेश आदेश/O R D E R आदेश आदेश

271(1) (c) stating that assessee has not correctly disclosed the capital gain hence penalty was initiated for filing inaccurate particulars of income. 8. The appellant craves leave to add, alter or amend any of the grounds of appeal either before or at the time of hearing of the appeal. PRAYER: It is therefore prayed that, 1. It is therefore

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

Bench: Shri Ramit Kochar & Ms. Suchitra Kamble

271(1)(c) of the I.T. Act for furnishing inaccurate particulars of income. (Addition of Rs. 1,80,69,095/-)” AYs:2014-15 & 2015-16 Sh. Sanjay Kishanlal Bishnoi 4.4 The AO on examination of the details, material, SCN , concluded that the assessee was involved in the undervaluation of imports. The assessee was having understanding with the supplier wherein

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

Bench: Shri Ramit Kochar & Ms. Suchitra Kamble

271(1)(c) of the I.T. Act for furnishing inaccurate particulars of income. (Addition of Rs. 1,80,69,095/-)” AYs:2014-15 & 2015-16 Sh. Sanjay Kishanlal Bishnoi 4.4 The AO on examination of the details, material, SCN , concluded that the assessee was involved in the undervaluation of imports. The assessee was having understanding with the supplier wherein

SHRI RUSHABHDEV SWETAMBAR MURTIPUJAK JAIN SANGH,AHMEDABAD vs. THE ITO, WARD-2 (EXEMPTION), AHMEDABAD

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

Bench: Shri T.R. Senthil Kumar&Shri Makarand V. Mahadeokar

charitable trust under section 12AA of the Act. The Assessing Officer received information through NMS/Insight database indicating that cash deposits aggregating to Rs. 21,56,720/- and bank interest income of Rs. 1,37,082/- were recorded in certain bank accounts during the financial year relevant to the assessment year under consideration, corresponding to PAN AAATR2081G. According