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

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

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

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

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

In the result, the appeal is allowed in the terms indicated above

147 of 2016; Tribune Trust (supra) wherein Their Lordships have, inter alia, observed as follows: …………The Tribunal by the impugned order held that the stand of the authorities was unsustainable as even assuming that all the allegations of the Assessing Officer with respect to the profit motive in the activities of the assessee are correct, the same were carried

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)

trust so as to qualify for the exemption u/s l](l)(d) of the Act. On the contrary, if is evident from the letter dated 25.03.2013 of the BCCI that the said infrastructure subsidy is only on account of transfer of umpiring assessment program Equipments to the Affiliated Unit's inventory under the internal transfer of capital goods between BCCI

SHRI MAHESH P. GANDHI,AHMEDABAD vs. THE ACIT., CIRCLE-10,, AHMEDABAD

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

Bench: Shri Waseem Ahmed & Shri Siddhartha Nautiyalआयकर अपील सं./Ita Nos.1022 To 1025/Ahd/2018 िनधा"रण वष"/Asstt. Year: (1992-1993 To 1995-1996) Shri Mahesh P. Gandhi, A.C.I.T., D-404, 5Th Floor, Vs. Circle-10, Dharnidhar Tower, Ahmedabad. Paldi, Ahmedabad.

u/s. 143(2) dated 08-09-1998 was served upon the appellant vide which the date of hearing was fixed on 16-09-1998 and the Authorised Representative of the assessee had attended the hearing on 16-09-1998. Thus, there is no substance in the second ground of appeal and the same is hereby dismissed. ITA nos.1022 to 1025/AHD/2018

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.

147 of the Income Tax Act, 1961, for the assessment years 2004-05, 2005-06, 2006-07 and 2007-08. As a matter of convenience, therefore, these eight appeals are being disposed of by way of this consolidated order. 2. We will first take up the assessment year 2004-05. 3. Ground no. 1, which challenges reopening the assessments

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.

147 of the Income Tax Act, 1961, for the assessment years 2004-05, 2005-06, 2006-07 and 2007-08. As a matter of convenience, therefore, these eight appeals are being disposed of by way of this consolidated order. 2. We will first take up the assessment year 2004-05. 3. Ground no. 1, which challenges reopening the assessments

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.

147 of the Income Tax Act, 1961, for the assessment years 2004-05, 2005-06, 2006-07 and 2007-08. As a matter of convenience, therefore, these eight appeals are being disposed of by way of this consolidated order. 2. We will first take up the assessment year 2004-05. 3. Ground no. 1, which challenges reopening the assessments

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.

147 of the Income Tax Act, 1961, for the assessment years 2004-05, 2005-06, 2006-07 and 2007-08. As a matter of convenience, therefore, these eight appeals are being disposed of by way of this consolidated order. 2. We will first take up the assessment year 2004-05. 3. Ground no. 1, which challenges reopening the assessments

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.

147 of the Income Tax Act, 1961, for the assessment years 2004-05, 2005-06, 2006-07 and 2007-08. As a matter of convenience, therefore, these eight appeals are being disposed of by way of this consolidated order. 2. We will first take up the assessment year 2004-05. 3. Ground no. 1, which challenges reopening the assessments

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.

147 of the Income Tax Act, 1961, for the assessment years 2004-05, 2005-06, 2006-07 and 2007-08. As a matter of convenience, therefore, these eight appeals are being disposed of by way of this consolidated order. 2. We will first take up the assessment year 2004-05. 3. Ground no. 1, which challenges reopening the assessments

SUNIL PIYUSH SHAH,AHMEDABAD vs. NFAC, DELHI PRESENT JURIS. -THE ITO, WARD-5(3)(2), AHMEDABAD

In the result, the appeal of the assessee is dismissed

Bench: Ms. Suchitra Kambleassessment Year 2019-20

147 read with section 144B and the appellate order dated 05.09.2025 passed under section 250 are vitiated in law, having been framed and upheld without furnishing the Appellant with any incriminating material specific to him, and without I.T.A No. 1917/Ahd/2025 Sunil Piyush Shah, A.Y. 2019-20 granting an opportunity to cross-examine the persons whose statements were relied upon

HEALTH FOUNDATION & RESEARCH CENTRE,DAHOD vs. ASSTT. COMMISSIONER OF INCOME TAX, CIRCLE-2, EXEMPTION, AHMEDABAD

In the result, the appeal of the Assessee is treated as allowed for statistical purposes

Bench: Ms. Suchitra Kamble & Shri Makarand V. Mahadeokarआयकर अपील सं /Ita No.516/Ahd/2023 "नधा"रण वष" /Assessment Year : 2011-12 Health Foundation & The Acit बनाम/ Research Centre Circle-2 (Exemption) Gf Post Box No.156 Ahmedabad-380 015 V/S. Sheth Shri Girdharlal Marg Raliyati Road, Dahold – 389 151 (Gujarat) "थायी लेखा सं./Pan: Aaath 0867 J अपीलाथ"/ (Appellant) ….. "" यथ"/ (Respondent) Assessee By : Shri Sakar Sharma, Ar Revenue By : Shri Ashok Kumar Suthar, Sr.Dr सुनवाई क" तार"ख/Date Of Hearing : 16/07/2024 घोषणा क" तार"ख /Date Of Pronouncement: 23/07/2024 आदेश/O R D E R Per Shri Makarand V. Mahadeokar, Am: This Appeal Is Filed By The Assessee As Against The Order Dated 08/05/2023 Passed By The Commissioner Of Income-Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi [Hereinafter Referred To As “The Ld.Cit(A)” In Short], Arising Out Of The Assessment Order Dated 19/12/2018 Passed By The Assessing Officer (Ao) Under Section 143(3) R.W.S. 147 Of The Health Foundation & Research Centre Vs. Acit Asst. Year : 2011-12

u/s 147, 148, 149 and 151 of the Act. 3. The Ld. CIT(A)-NFAC erred on facts and in law in not adjudicating ground relating to assessment of appellant as an AOP instead of AOP Charitable Trust. 4. The Ld. CIT(A)-NFAC erred on facts and in law in not adjudicating ground relating to validity of assessment without

THE DY. COMMISSIONER OF INCOME TAX (EXEMPTIONS), CIRCLE-1,, AHMEDABAD vs. MUDRA FOUNDATION FOR COMMUNICATION RESEARCH & EDUCATION,, AHMEDABAD

In the result, the appeal of the revenue is dismissed

charitable trust has been decided by the Hon’ble Gujarat High Court in the case of CIT vs. Sheth Manilal Ranchhoddas Vishram Bhavan Trust 198 ITR 598 (Guj). Regarding first ground of appeal of the assessee pertaining to reopening of assessment pertaining to assessment u/s. 147 of the act ,the ld. CIT(A) has allowed the appeal of the assessee

BANKIM EDUCATION TRUST,DAHOD vs. THE ITO, WARD-EXEMPTION, VADODARA

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

Bench: Ms. Suchitra Kamble (Judicial Member), Shri Narendra Prasad Sinha (Accountant Member)

Charitable Education Ward -Exemption, Trust] Vs Vadodara. 9, Nilam Society, Station (Respondent) Road, Dahod - 389151 Gujarat PAN: AABTB1528K (Appellant) Assessee by: Shri Divyakant Parikh, A.R. Revenue by: Shri R P Rastogi, CIT-D.R. Date of hearing : 24-09-2025 Date of pronouncement : 14-10-2025 आदेश/ORDER PER : NARENDRA PRASAD SINHA, ACCOUNTANT MEMBER This appeal is filed

SEQUEL LOGISTICS PRIVATE LIMITED,AHMEDABAD vs. THE PR. CIT, AHMEDABAD-3, AHMEDABAD

In the result, the appeal filed by the assessee is hereby allowed

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

147 r.w.s. 144 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) relating to the Assessment Year 2017-18. I.T.A No. 1114/Ahd/2024 A.Y. 2017-18 Page No 2 Sequel Logistics Pvt. Ltd. vs. PCIT 2. Brief facts of the case is that the assessee is a Company engaged in the business of Logistic Services. For the Asst