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

reassessment. (c) The contents of the declaration shall not be admissible in evidence against the declarant for the purpose of any proceeding under any Act other than the Acts referred in Para- 8 above. 2.9. However, AO did not accept the submission of the assessee due to following reasons: 1. Total of amount worked out as per extrapolation exercise comes

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

Appeals are allowed

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

reassessment. (c) The contents of the declaration shall not be admissible in evidence against the declarant for the purpose of any proceeding under any Act other than the Acts referred in Para- 8 above. 2.9. However, AO did not accept the submission of the assessee due to following reasons: 1. Total of amount worked out as per extrapolation exercise comes

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

reassessment. (c) The contents of the declaration shall not be admissible in evidence against the declarant for the purpose of any proceeding under any Act other than the Acts referred in Para- 8 above. 2.9. However, AO did not accept the submission of the assessee due to following reasons: 1. Total of amount worked out as per extrapolation exercise comes

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

reassessment. (c) The contents of the declaration shall not be admissible in evidence against the declarant for the purpose of any proceeding under any Act other than the Acts referred in Para- 8 above. 2.9. However, AO did not accept the submission of the assessee due to following reasons: 1. Total of amount worked out as per extrapolation exercise comes

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

reassessment. (c) The contents of the declaration shall not be admissible in evidence against the declarant for the purpose of any proceeding under any Act other than the Acts referred in Para- 8 above. 2.9. However, AO did not accept the submission of the assessee due to following reasons: 1. Total of amount worked out as per extrapolation exercise comes

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

PATEL AMBALAL LAXMANDAS NI CO.,AHMEDABAD vs. THE ACIT, CENTRAL CIRCLE-2(3), AHMEDABAD

In the result, all the appeals filed by the Assessee are hereby dismissed

reassessment proceedings. Copy of the same was provided to the assessee vide order sheet entry dated 28/07/2016 by the A.O. The assessee firm vide letter dated 17.08.2016 submitted to the A.O. that they have no objection for the re-assessment proceedings. Subsequently, the A.O. issued notice u/s. 143(2) 142(1) requiring the assessee firm to furnish various details

PATEL AMBALAL LAXMANDAS NI CO.,AHMEDABAD vs. THE ACIT, CENTRAL CIRCLE-2(3), AHMEDABAD

In the result, all the appeals filed by the Assessee are hereby dismissed

reassessment proceedings. Copy of the same was provided to the assessee vide order sheet entry dated 28/07/2016 by the A.O. The assessee firm vide letter dated 17.08.2016 submitted to the A.O. that they have no objection for the re-assessment proceedings. Subsequently, the A.O. issued notice u/s. 143(2) 142(1) requiring the assessee firm to furnish various details

PATEL AMBALAL LAXMANDAS NI CO.,AHMEDABAD vs. THE ACIT, CENTRAL CIRCLE-2(3), AHMEDABAD

In the result, all the appeals filed by the Assessee are hereby dismissed

reassessment proceedings. Copy of the same was provided to the assessee vide order sheet entry dated 28/07/2016 by the A.O. The assessee firm vide letter dated 17.08.2016 submitted to the A.O. that they have no objection for the re-assessment proceedings. Subsequently, the A.O. issued notice u/s. 143(2) 142(1) requiring the assessee firm to furnish various details

ITO (E) WARD 1 AHMEDABAD, AHMEDABAD vs. ACHARYA SHRI VIJAY SURENDRA SURISHWARJI JAIN TATWA GYAN SHALA, AHMEDABAD

In the result, the appeal filed by the Department is partly allowed

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

12A of the Income-tax Act, 1961 ("the Act"). For the assessment year 2018-19, the assessee did not file its return of income under section 139(1) of the Act. Based on information available on the Insight Portal, the Assessing Officer noticed that the assessee had made time deposits aggregating to Rs.1,43,42,481/- and had earned interest

SHRI SHAMLAJI AAROGYA SEVA TRUST,GODHRA vs. THE PR. CIT (CENTRAL), SURAT AT -VADODARA

In the result, the appeal of the Assessee is dismissed

Bench: Ms. Suchitra Kamble & Shri Makarand V. Mahadeokarआयकर अपील सं /Ita No.138/Ahd/2022 "नधा"रण वष" /Assessment Year : 2017-18 Shri Shamlaji Aarogya Seva Trust The Pr.Cit (Central) बनाम/ Kanelav Road Surat At Vadodara Dhahod Road V/S. Godhra – 389 001 "थायी लेखा सं./Pan: अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri Tushar Hemani, Sr.Advocate & Shri Parimalsinh B. Parmar, Ar Revenue By : Shri H. Phani Raju, Cit-Dr सुनवाई क" तार"ख/Date Of Hearing : 29/08/2024 घोषणा क" तार"ख /Date Of Pronouncement: 04 /09/2024 आदेश/O R D E R Per Makarand V. Mahadeokar, Am: This Appeal Has Been Preferred By The Assessee Against The Order Passed By The Ld.Principal Commissioner Of Income Tax (Central), Surat [Hereinafter Referred To As "Pcit"] Under Section 263 Of The Income Tax Act, 1961 [Hereinafter Referred To As "The Act"], For The Assessment Year (Ay) 2017-18, Wherein The Pcit Held That The Assessment Order Passed By The Assessing Officer (Hereinafter Referred To As “Ao”) Under Section 143(3) Of The Act, Dated 16.11.2019, Was Erroneous & Prejudicial To The Interests Of

12A of the Income Tax Act, 1961, filed its Return of Income (ROI) on 30-09-2017. The return declared a total income of Rs.NIL claiming exemption under Sections 11 and 12 of the Income Tax Act. The assessee-trust is engaged in the education activities by way of Homeopathic Colleges at Vadodara and Godhara and Physiotherapy College at Godhra

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)

12A and 13, of the Income- tax Act, 1961 - Charitable or religious trust -Registration procedure /Cancellation of registration) - Assessee, a cricket association, applied for grant of registration under section 12AA - Commissioner after satisfying! himself about genuineness of objects of assessee granted registration to it under section 12AA on 28-3-2003 Later on 19-7-2011 Commissioner examined income

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.

reassessment. This was not a mere irregularity or a defect which could be cured, but question of jurisdiction of the authority to reopen the assessment. Therefore, the notice was liable to be quashed.” We also note that the assessee before the learned CIT (A) has also objected the validity of the notice issued under section

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.

reassessment. This was not a mere irregularity or a defect which could be cured, but question of jurisdiction of the authority to reopen the assessment. Therefore, the notice was liable to be quashed.” We also note that the assessee before the learned CIT (A) has also objected the validity of the notice issued under section

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.

12A of the Income Tax Act (hereinafter referred to as 'Act'). For this reason, in the previous year to the year with which we are concerned and in which year the depreciation was claimed, the entire expenditure incurred for acquisition of capital assets was treated as application of income for charitable purposes under Section

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.

12A of the Income Tax Act (hereinafter referred to as 'Act'). For this reason, in the previous year to the year with which we are concerned and in which year the depreciation was claimed, the entire expenditure incurred for acquisition of capital assets was treated as application of income for charitable purposes under Section

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.

12A of the Income Tax Act (hereinafter referred to as 'Act'). For this reason, in the previous year to the year with which we are concerned and in which year the depreciation was claimed, the entire expenditure incurred for acquisition of capital assets was treated as application of income for charitable purposes under Section

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.

12A of the Income Tax Act (hereinafter referred to as 'Act'). For this reason, in the previous year to the year with which we are concerned and in which year the depreciation was claimed, the entire expenditure incurred for acquisition of capital assets was treated as application of income for charitable purposes under Section