ASHOK GONDHIA MEMORIAL TRUST,RAJKOT vs. THE ITO EXEMPTION, WARD -1, RAJKOT, RAJKOT

In the result, the appeal of the assessee is allowed

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinha

charitable educational institutions all over the country, the trust has been charging medical service fees from patients. Even after the management by Wockhardt, the revenue coming to the trust shall continue to be used for the medical/charitable objects of the trust in accordance with all applicable laws this regard. Hence, there is no basic change in the objects or character

DR. SUBHASH PETHALJI CHAVDA AHIR KELVANI MANDAL,RAJKOT-GUJARAT vs. THE INCOME TAX OFFICER(EXEMPTION), WARD-2,, RAJKOT

The appeal of the assessee is allowed

Trust from the property held for charitable or religious purposes and it also provides for application and accumulation of income. On the other hand, section 28 of the Income Tax Act deals with chargeability of income from profits and gains of business

SHRI SHAMJIBHAI HARJIBHAI TALAVIA CHARITABLE TRUST,RAJKOT vs. THE PR. CIT(EXEMPTION), AHMEDABAD, AHMEDABAD

The appeal of the assessee is dismissed

Bench: Mrs. Annapurna Gupta & Shri Siddhartha Nautiyal(Through Web-Based Video Conferencing Platform) िनधा"रणवष"/Assessment Year: 2015-16 Shri Shamjibhai Harjibhai Talavia Vs. The Pr. Commissioner Of Charitable Trust, Income-Tax (Exemption), 50 Feet Road, 7-Parsana Society, Ahmedabad Rajkot-360002 Pan : Aacts 8845 F अपीलाथ" अपीलाथ"/ (Appellant) अपीलाथ" अपीलाथ" "" "" यथ" "" "" यथ" यथ"/ (Respondent) यथ" Assessee By : Shri Mehul Ranpura, Ar Revenue By : Shri Shramdeep Sinha, Cit-Dr सुनवाई क" तारीख/Date Of Hearing : 04.09.2023 घोषणा क" तारीख /Date Of Pronouncement: 04.12.2023 आदेश आदेश/O R D E R आदेश आदेश Per Annapurna Gupta: This Appeal Filed By The Assessee Is Directed Against The Order Passed By The Learned Commissioner Of Income-Tax (Exemptions), Ahmedabad [Herein-After Referred To As “Cit(Exemptions)”] Dated 23.03.2021, In Exercise Of His Revisionary Powers Under Section 263 Of The Income-Tax Act, 1961 [Hereinafter Referred To As “The Act”], For The Assessment Year 2015-16. 2. The Assessee Has Raised Following Grounds Challenging The Validity Of Revisionary Jurisdiction Exercised By The Ld. Cit (Exemptions) In The Present Case:- “1. The Grounds Of Appeal Mentioned Hereunder Are Without Prejudice To One Another. 2. The Order Passed By Pr. Commissioner Of Income-Tax (Exemption), Ahmedabad [Hereinafter Referred As To The “Pr. Cit”] Is Bad & Illegal & Requires To Be Quashed.

trust was granted approval u/s 10(23C)(vi) in respect of Income of following 5 institutions only: (i) R. K. College of Engineering and Technology (ii) R. K. College of Pharmacy (ii) R. K. College of Diploma Engineering (iv) R. K. College of Business Management and (v) R. K. College of Physiotherapy. After approval was granted for 3 assessment years

SHREE SANSKAR TIRTH EDUCATIONAL AND CHARITABLE TRUST,JAMNAGAR vs. THE CIT(EXEMPTIONS), , AHMEDABAD

In the result, the appeal of the assessee is allowed

Charitable Trust v. Chief Commissioner of income tax 63 taxman.com 53(Punjab and Haryana), the High Court held that merely because one of the clauses of trust deed of assessee trust provided that trust could carry on other businesses

PATEL KELAVANI MANDAL,TAPOVAN SHAIKSHNIK SANKUL vs. THE ITO (EXEMPTION), WARD - 2, RAJKOT, AAYAKAR BHAVAN

In the result, the appeal of the assessee is allowed

Bench: Dr. Arjun Lal Saini, Am. & Diesh Mohan Sinha, Jm आयकरअपीलसं./Ita No. 278/Rjt/2023 (िनधा"रणवष" / Assessment Year: (2010-11) (Hybrid Hearing) Patel Kelavani Mandal, Junagadh. Vs. The Ito (E), Ward – 2, Tapovan Shaikshnik Sankul, Aaykar Bhavan, Bilkha Road, Race Course Ring Road, Junagadh - 362001 Rajkot - 360001 "ायीलेखासं./जीआइआरसं./Pan/Gir No.: Aabtp7542H (Appellant) (Respondent)

charitable nature. In the F.Y. 2009-2010 this trust also running different types of educational institutions as stated above & there is big necessity of cash for daily expenses of institution, the cash is require for payment to teachers salary & other daily institutions expenses. So cash is deposited in bank by the trust as per your notice 'when there

ACIT, CIR-1(1), RAJKOT, RAJKOT vs. SHRI RAJKOT DISTRICT CO OPERATIVE BANK LTD, RAJKOT

The appeal of the revenue is dismissed

Bench: Dr. Arjun Lal Saini. & Shri Dinesh Mohan Sinhaआयकरअपीलसं./Ita No.188/Rjt/2024 िनधा"रणवष"/ Assessment Year: (2015-16) (Hybrid Hearing) Assistant Commissioner Of Income- Vs. Rajkot District Co-Operative Bank Tax, Circle-1 (1), Rajkot Limited Room No.502, Aayakar Bhawan, Jilla Bankbhavan, Kasturba Road, Race Course Ring Road, Rajkot- Opp: Chaudhary High School, 360001 Rajkot 360001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaaar0564K (Appellant) (Respondent) Appellant By : Shri D. M. Rindani, Ld. Ar Respondent By : Shri Abhimanyu Singh Yadav, Ld.Sr.Dr : 09/06 /2025 Date Of Hearing Date Of Pronouncement : 05/08 /2025

charitable purpose under section 11(1)(a), then assessee cannot claim depreciation on value of such assets. 7. That Ld. AR on behalf of the assessee has filed written submission on 18/02/2025. The details of claim of deduction made u/s36(1)(viii) by the Appellant are as under: Sr. Particulars Amount (in Rs.) 1. Claim made in the return

DASHA SHRIMALI KANDOI GNATI,RAJKOT vs. COMMISSIONER OF INCOME TAX (EXEMPTION), AHMEDABAD

The appeal of the assessee is allowed, for statistical purpose

Bench: Dr. Arjun Lal Saini & Shri Diesh Mohan Sinha

Charitable Trust Act all provisions related to Trust are being followed by the Trust in day- to-day business. The books of accounts of the Trust are Audited by a charted account. The Trust is the owner of the property the details is placed on record (Page No. 19 to 21 paper book) and the Ld. A.R. prayed that

VIDHYASAGAR CHARITABLE TRUST,RAJKOT vs. THE ITO WARD-1, RAJKOT, RAJKOT

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

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

business income during the impugned year under consideration. The assessee’s case was reopened under section 147 of the Act. During the course of reassessment proceedings, the AO observed that the assessee Trust had paid rent to Shri RP Modi, who was the settlor of the trust, Vidhyasagar Charitable

SHREE SWAMINARAYAN MANDIR TRUST ,RAMPAR vs. THE ITO, EXEMPTION WARD - 1, RAJKOT

In the result, appeal filed by the assessee is allowed for statistical purpose, in above terms

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं./Ita No.340/Rjt/2024 ("नधा"रण वष" / Assessment Year: (2020-21)

income at Rs. 2,48,620/-. During the year under consideration, assessee-trust is engaged in the activity to run and maintain temple and Jivdaya activities. The assessee`s case was selected for complete scrutiny, under National Faceless Assessment Centre (NFAC). The reason for compulsory scrutiny with rational and underlying information was the registration of the trust

SHRI VISHA OSWAL MAHAJAN KHAROI, BHACHAU - KUTCHH - GUJARAT.,BHACHAU-KUTCH-GUJARAT vs. THE CIT (EXEMPTION), AHMEDABAD, AHMEDABAD

Bench: Dr. Arjun Lal Saini, Am. & Dinesh Mohan Sinha, Jm आयकरअपीलसं./Ita No.325/Rjt/2023 "नधा"रणवष" / Assessment Year: (2022-23) (Hybrid Hearing) Shri Visha Oswal Mahajan Kharoi, Vs. Cit(Exemption), Room No: 609, 6Th Floor, Aaykar Bhachau – Kutch 370140 Bhuvan, (Vejalpur), 100 Feet Road, Anandnagar Prahladnagar Road, Ahmedabad 380015 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aapts3740J (Appellant) (Respondent) Appellant By : Shri Darshak Thakkar, Ld. Ar Respondent By : Shri Sanjay Punglia, Ld. Sr. Dr Date Of Hearing : 02 / 06 /2025 Date Of Pronouncement : 09 / 07 /2025

charitable activities is Relief to Poor, Medical Relief and Education. In the Next 02 years trust is having plan to perform all these activities at large scale. 2. Trust has Registered under Bombay Public Trust Act, 1950 on 13/02/1962. Trust has applied for approval u/s 12AA for First time. Activities of trust has been commenced in the year of creation

SHRI GANDHI MAULANA AZAD SHRAMJIVI ASHRA,KUTCH vs. INCOME TAX OFFICER, EXEMPTION WARD 1, RAJKOT, RAJKOT

In the result, appeals of the assessee, are allowed

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinha

charitable activities since past many years. It is submitted that, the jurisdiction of the appellant lies with ITO Exemption Ward - 1, Rajkot. In order to substantiate our claim, the screenshot of the user account of the Income Tax Portal of the appellant is pasted hereunder for your reference: 2. However, the notice u/s 148A(b) of the Act has been

SHRI GANDHI MAULANA AZAD SHRAMJIVI ASHRA,KUTCH vs. INCOME TAX OFFICER, EXEMPTION WARD 1, RAJKOT, RAJKOT

In the result, appeals of the assessee, are allowed

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinha

charitable activities since past many years. It is submitted that, the jurisdiction of the appellant lies with ITO Exemption Ward - 1, Rajkot. In order to substantiate our claim, the screenshot of the user account of the Income Tax Portal of the appellant is pasted hereunder for your reference: 2. However, the notice u/s 148A(b) of the Act has been

SHRI SHANTILAL JAIN,,MUMBAI vs. THE INCOME TAX OFFICER, WARD-2,, BHUJ

In the result the appeal of the assessee is partly allowed

Bench: Shri Rajpal Yadav & Shri Waseem Ahmedआयकर अपील सं./I.T.A. No.1063/Rjt/2009 ("नधा"रण वष" / Assessment Year : 2002-03) बनाम/ Shri Shantilal Jain, I.T.O, 41, Usha, Ward-2, Vs. 161, S.V.Road, Bhuj. Vile Parle(West) Mumbai. "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaepj8434B (अपीलाथ" /Appellant) (""यथ" / Respondent) .. अपीलाथ" ओर से / Appellant By : Shri Vimal Desai, A.R ""यथ" क" ओर से/Respondent By : Shri Anil Kumar, Sr. D.R सुनवाई क" तार"ख / Date Of Hearing 19/09/2019 घोषणा क" तार"ख /Date Of Pronouncement 10/12/2019 आदेश / O R D E R Per Waseem Ahmed: The Captioned Appeal Has Been Filed At The Instance Of The Assessee Against The Order Of The Learned Commissioner Of Income Tax (Appeals)- Ii, Rajkot [Ld. Cit(A) In Short] Dated 02/09/2009, Arising In The Matter Of Assessment Order Passed Under S. 143(3) R.W.S 147 Of The Income Tax Act, 1961 (Hereinafter Referred To As "The Act") Dated 29/12/2006 Relevant To Assessment Years (A.Y.) 2002-03. A.Y. 2002-03 The Assessee Has Raised The Following Grounds Of Appeal:

Charitable Trust, Mumbai, 41, Usha, 161, SC Road, Ville Parle, (West), Mumbai. 10. Shivam Development Trust, I 1, Saptmesh Complex, Pareshwar Chowk, Bhuj, Kutchch. 3. However, the DRI found that the impugned group of persons was involved in diverting the imported rags clothes materials in the open market in contravention to the provisions of the notification bearing no. 7/2001 issued

GAYATRI GYAN MANDIR CHARITABLE TRUST,,JUNAGADH vs. THE INCOME TAX OFFICER, WARD-1 (1),, JUNAGADH

In the result, the appeal of the assessee is allowed

Bench: Shri Rajpal Yadav, Hon’Ble & Shri Waseem Ahmed Hon’Ble"नधा"रण वष"/ Asstt. Year: 2013-14 Gayatri Gyan Mandir Charitable Trust Ito, Ward-1(1) Junagadh. Vrundavan Complex Nr. Shitala Vs. Kund Road, Junagadh. (Applicant) (Responent) Assessee By : None Revenue By : Shri Anil Kumar Das, Dr सुनवाई क" तार"ख/Date Of Hearing : 19/09/2019 घोषणा क" तार"ख /Date Of Pronouncement: 19/09/2019 आदेश/O R D E R Per Rajpal Yadav: Assessee Is In Appeal Before The Tribunal Against Order Of Ld.Cit(A)-3, Rajkot Dated 21.6.2016 Passed For The Asstt.Year 2013-14. 2. In Response To The Notice Of Hearing, An Adjournment Application Was Filed By Srhi Samir Jani, Tax Consultant. However, After Going Through The Same, We Do Not Find Any Force In This Adjournment Application. It Is Rejected.

Charitable Trust ITO, Ward-1(1) Junagadh. Vrundavan Complex Nr. Shitala Vs. Kund Road, Junagadh. (Applicant) (Responent) Assessee by : None Revenue by : Shri Anil Kumar Das, DR सुनवाई क" तार"ख/Date of Hearing : 19/09/2019 घोषणा क" तार"ख /Date of Pronouncement: 19/09/2019 आदेश/O R D E R PER RAJPAL YADAV, JUDICIAL MEMBER: Assessee is in appeal before

JITO GANDHIDHAM CHAPTER,GANDHIDHAM vs. CIT(EXEMPTION), AHMEDABAD, AHMEDABAD

trust, the relevant part of the show-cause notice is reproduced\nby learned CIT (E ) in his order, vide page No. 6 to 8. The ld CIT(E ) stated in\nthe notice that following objects are for the benefit of particular religious\ncommunity or caste i.e. “Jain Community\"\n1. To provide for arbitration in respect of in respect of settlement

ASSOCIATION OF CONSULTING CIVIL ENGINEERS,RAJKOT vs. INCOME TAX OFFICER GUJ-W-201-1, RAJKOT, RAJKOT

Bench: Dr. Arjun Lal Saini, Am. & Dinesh Mohan Sinha, Jm आयकरअपीलसं/.Ita No.731/Rjt/2024 िनधा"रणवष"/ Assessment Year: (2023-24) (Hybrid Hearing)

Trust doing business is also to be taxed at MMR. In the case of AOP if the share of members is defined and none of the members are having taxable income this will be taxed at normal rates. The appellant has stated that none of the members of AOP has taxable income but the percentage of share is left blank

THE ITO, (E)- WARD-1,, RAJKOT-GUJARAT vs. ASHOK GONDHIA MEMORIAL TRUST, RAJKOT-GUJARAT

In the result, the appeal of the Revenue for A

Bench: Shri Waseem Ahmed, Accountant Memebr & Shri Siddhartha Nautiyal, Judicial Memebr

business of earning fees from another person who was running the said hospital on its own, without any assistance from the trust. 2. 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. 3. It is, therefore, prayed that the order of the Ld. Commissioner

THE ITO, (E)- WARD-1,, RAJKOT-GUJARAT vs. ASHOK GONDHIA MEMORIAL TRUST, RAJKOT-GUJARAT

In the result, the appeal of the Revenue for A

Bench: Shri Waseem Ahmed, Accountant Memebr & Shri Siddhartha Nautiyal, Judicial Memebr

business of earning fees from another person who was running the said hospital on its own, without any assistance from the trust. 2. 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. 3. It is, therefore, prayed that the order of the Ld. Commissioner

THE ITO, (E)- WARD-1,, RAJKOT-GUJARAT vs. ASHOK GONDHIA MEMORIAL TRUST, RAJKOT-GUJARAT

In the result, the appeal of the Revenue for A

Bench: Shri Waseem Ahmed, Accountant Memebr & Shri Siddhartha Nautiyal, Judicial Memebr

business of earning fees from another person who was running the said hospital on its own, without any assistance from the trust. 2. 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. 3. It is, therefore, prayed that the order of the Ld. Commissioner