THE DY..DIRECTOR OF INCOME TAX(EXEMPTION),, AHMEDABAD vs. GUJARAT CRICKET ASSOCIATION, AHMEDABAD

In the result, the appeal of the Assessing Officer for the assessment year 2007-

Bench: Us. It Is, Accordingly, Dismissed For Want Of Prosecution.

section 11(1)(d) were not complied by the appellant. 12. So far as this grievance of the assessee is concerned, the relevant material facts are like this. The assessee before us is a cricket association, registered under the Societies Registration Act 1860, and is engaged in promotion of cricket in specified areas of Gujarat State. In the course

THE DY..DIRECTOR OF INCOME TAX(EXEMPTION),, AHMEDABAD vs. GUJARAT CRICKET ASSOCIATION, AHMEDABAD

In the result, the appeal of the Assessing Officer for the assessment year 2007-

Bench: Us. It Is, Accordingly, Dismissed For Want Of Prosecution.

section 11(1)(d) were not complied by the appellant. 12. So far as this grievance of the assessee is concerned, the relevant material facts are like this. The assessee before us is a cricket association, registered under the Societies Registration Act 1860, and is engaged in promotion of cricket in specified areas of Gujarat State. In the course

GUJARAT CRICKET ASSOCIATION,AHMEDABAD vs. THE ASSTT.DIRECTOR OF INCOME TAX(EXEMPTION),, AHMEDABAD

In the result, the appeal of the Assessing Officer for the assessment year 2007-

Bench: Us. It Is, Accordingly, Dismissed For Want Of Prosecution.

section 11(1)(d) were not complied by the appellant. 12. So far as this grievance of the assessee is concerned, the relevant material facts are like this. The assessee before us is a cricket association, registered under the Societies Registration Act 1860, and is engaged in promotion of cricket in specified areas of Gujarat State. In the course

GUJARAT CRICKET ASSOCIATION,AHMEDABAD vs. THE ASSTT.DIRECTOR OF INCOME TAX(EXEMPTION),, AHMEDABAD

In the result, the appeal of the Assessing Officer for the assessment year 2007-

Bench: Us. It Is, Accordingly, Dismissed For Want Of Prosecution.

section 11(1)(d) were not complied by the appellant. 12. So far as this grievance of the assessee is concerned, the relevant material facts are like this. The assessee before us is a cricket association, registered under the Societies Registration Act 1860, and is engaged in promotion of cricket in specified areas of Gujarat State. In the course

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

section 12AA of the Act and also has got approval u/s 10(23C(vi) of the Act effective from A.Y.2015-16. It is also approved u/s 80G(5) of the act vide approval No. CITE/Ahd/80G(5)/781/PU/2016-17. 2.2. It is also pertinent to note that the co-ordinate bench of ITAT vide its order dated 26-7-2023 in case

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

section 12AA of the Act and also has got approval u/s 10(23C(vi) of the Act effective from A.Y.2015-16. It is also approved u/s 80G(5) of the act vide approval No. CITE/Ahd/80G(5)/781/PU/2016-17. 2.2. It is also pertinent to note that the co-ordinate bench of ITAT vide its order dated 26-7-2023 in case

PARUL UNIVERSITY,VADODARA vs. THE DY.CIT,EXEMPTION CIRCLE-1, AHMEDABAD

Appeals are allowed

Bench: Shri Siddhartha Nautiyal & Shri Makarand V. Mahadeokar, Accountnat Member

section 12AA of the Act and also has got approval u/s 10(23C(vi) of the Act effective from A.Y.2015-16. It is also approved u/s 80G(5) of the act vide approval No. CITE/Ahd/80G(5)/781/PU/2016-17. 2.2. It is also pertinent to note that the co-ordinate bench of ITAT vide its order dated 26-7-2023 in case

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

section 12AA of the Act and also has got approval u/s 10(23C(vi) of the Act effective from A.Y.2015-16. It is also approved u/s 80G(5) of the act vide approval No. CITE/Ahd/80G(5)/781/PU/2016-17. 2.2. It is also pertinent to note that the co-ordinate bench of ITAT vide its order dated 26-7-2023 in case

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

section 12AA of the Act and also has got approval u/s 10(23C(vi) of the Act effective from A.Y.2015-16. It is also approved u/s 80G(5) of the act vide approval No. CITE/Ahd/80G(5)/781/PU/2016-17. 2.2. It is also pertinent to note that the co-ordinate bench of ITAT vide its order dated 26-7-2023 in case

GMDC SCIENCE & RESEARCH CENTRE,,AHMEDABAD vs. THE INCOME TAX OFFICER (EXEMPTION),, PALANPUR

In the result, the appeal filed by the assessee is Allowed for Statistical purpose

Bench: Dr. Brr Kumar & Shri T.R. Senthil Kumar

section 147 / 148 notice dated 07/03/2013 is bad in law as also on facts and so also the reassessment order dated 23/12/2013. 2. The C.I.T. (Appeals) erred in upholding the order of Assessing Officer not granting deduction u/s. 11

GMDC SCIENCE & RESEARCH CENTRE,,AHMEDABAD vs. THE INCOME TAX OFFICER (EXEMPTION),, PALANPUR

In the result, the appeal filed by the assessee is Allowed for Statistical purpose

Bench: Dr. Brr Kumar & Shri T.R. Senthil Kumar

section 147 / 148 notice dated 07/03/2013 is bad in law as also on facts and so also the reassessment order dated 23/12/2013. 2. The C.I.T. (Appeals) erred in upholding the order of Assessing Officer not granting deduction u/s. 11

ITO(EXEMPTIONS),, AHMEDABAD vs. CHAMUNDA FOUNDATION,, AHMEDABAD

In the result, the CO No.83/Ahd/2015 filed by the assessee is allowed for statistical purposes

Bench: Shri Waseem Ahmed & Ms. Madhumita Roysl.

11 of the Act as it is hit by section 13(1)(c) of the Act. Accordingly, the ld. CIT-A directed the AO to disallow the interest only for one day as the advance was given only for one day. Being aggrieved by the order of the Ld. CIT (A) the assessee is in appeal before us. ITA Nos.1071

CHAMUNDA FOUNDATION,AHMEDABAD vs. THE CIT,, GANDHINAGAR

In the result, the CO No.83/Ahd/2015 filed by the assessee is allowed for statistical purposes

Bench: Shri Waseem Ahmed & Ms. Madhumita Roysl.

11 of the Act as it is hit by section 13(1)(c) of the Act. Accordingly, the ld. CIT-A directed the AO to disallow the interest only for one day as the advance was given only for one day. Being aggrieved by the order of the Ld. CIT (A) the assessee is in appeal before us. ITA Nos.1071

GUJARAT TECHNOLOGICAL UNIVERSITY,,AHMEDABAD, GUJARAT vs. COMMISSIONER OF INCOME TAX, EXEMPTION, AHMEDABAD, GUJARAT

In the result, the above ground of appeal of the assessee is allowed

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

reassessment proceedings u/s 147 of the Act. 4. The learned CIT(E) erred in fact and in law in invoking revision power u/s 263 of the Act on an issue of allowability of exemption u/s 11 of the Act despite the fact that proceeding u/s 263 cannot be initiated on debatable issue. Gujarat Technological University vs. CIT(E) Asst. Year

YAKIN JAYANTILAL SHAH,AHMEDABAD vs. ITO, WARD 2(1)(1), AHMEDABAD, AHMEDABAD

Bench: Ms. Suchitra R. Kamble & Makarand V.Mahadeokar

reassessment originated from a search action under section 132, and therefore proceedings under section 147 were without jurisdiction. Reliance was placed on the coordinate bench decision in Mahesh D. Tekchandani v. ITO (ITA No. 1028/Ahd/2023, order dated 29.05.2024). 7.4 The CIT(A), while discussing the merits of best judgment assessments and the amendment introduced by the Finance Act, 2024 empowering

YAKIN JAYANTILAL SHAH,AHMEDABAD vs. ITO, WARD2(1)(1), AHMEDABAD, AHMEDABAD

Bench: Ms. Suchitra R. Kamble & Makarand V.Mahadeokar

reassessment originated from a search action under section 132, and therefore proceedings under section 147 were without jurisdiction. Reliance was placed on the coordinate bench decision in Mahesh D. Tekchandani v. ITO (ITA No. 1028/Ahd/2023, order dated 29.05.2024). 7.4 The CIT(A), while discussing the merits of best judgment assessments and the amendment introduced by the Finance Act, 2024 empowering

YAKIN JAYANTILAL SHAH,AHMEDABAD vs. ITO, WARD 2(1)(1), AHMEDABAD, AHMEDABAD

Bench: Ms. Suchitra R. Kamble & Makarand V.Mahadeokar

reassessment originated from a search action under section 132, and therefore proceedings under section 147 were without jurisdiction. Reliance was placed on the coordinate bench decision in Mahesh D. Tekchandani v. ITO (ITA No. 1028/Ahd/2023, order dated 29.05.2024). 7.4 The CIT(A), while discussing the merits of best judgment assessments and the amendment introduced by the Finance Act, 2024 empowering

YAKIN JAYANTILAL SHAH,AHMEDABAD vs. ITO, WARD 2(1)(1), AHMEDABAD, AHMEDABAD

Bench: Ms. Suchitra R. Kamble & Makarand V.Mahadeokar

reassessment originated from a search action under section 132, and therefore proceedings under section 147 were without jurisdiction. Reliance was placed on the coordinate bench decision in Mahesh D. Tekchandani v. ITO (ITA No. 1028/Ahd/2023, order dated 29.05.2024). 7.4 The CIT(A), while discussing the merits of best judgment assessments and the amendment introduced by the Finance Act, 2024 empowering