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

Charitable Trust vs. ITO(E) Asst.Year –2011-12 amounting to ₹ 22 lakhs. Accordingly, the AO disallowed the aforesaid rental payment

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

disallowance of claim of depreciation amounting to Rs. 32,70,994/- in the background of the facts that the assessee is a charitable trust

SWAMINARAYAN SEVA NIKETAN,,JUNAGADH vs. INCOME TAX OFFICER (EXEMPTION), WARD-2,, RAJKOT

In the result, appeal filed by the Assessee is allowed

Bench: Shri Mahavir Prasad & Shri Amarjit Singh) [Through Virtual Court]

disallowance of depreciation is to be claimed as double deduction or not. 11. The Hon’ble Apex Court in the matter of CIT vs. Rajasthan & Gujarati Charitable Foundation [2018] 402 ITR 441 wherein Apex Court has held as follows: “Depreciation - Allowance/Rate of (Charitable trust

SHRI RAJKOT VISHASHRIMALI JAIN SAMAJ ,RAJKOT vs. THE ITO, EXEMPTION WARD-1, RAJKOT, RAJKOT

In the result, appeal of the assessee is allowed

Bench: Shri Waseem Ahmed (Accountant Member), Shri Siddhartha Nautiyal (Judicial Member)

charitable trust is expected to make in the event it is unable to spend 85% of the income earned by it during the course of assessment year under consideration. In the instant year, it is evident from the statement of income of the assessee that the assessee has not made any claim of accumulation

CHINTAN DWARKADAS CHOTAI,JUNAGADH vs. DCIT/ACIT CIR 1(1), RKT, RAJKOT

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

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

charitable organizations. In addition to the key persons controlling the political parties/charitable trust, essential role was played by large number of professionals including Chartered Accountants, high-salaried employees of private organizations, tax consultants etc., in this scam. The AO found that such professionals were colluding with the key persons in this elaborate scam to facilitate widespread tax evasion and electoral

THE DY. CIT (EXEMPTIONS), CIRCLE-2,, AHMEDABAD vs. SMT. TARABEN VRUJLAL MEHTA CHARITABLE FOUNDATION TRUST,, RAJKOT

In the result, appeal filed by the Revenue is dismissed

Bench: Ms. Suchitra Kamble & Shri Waseem Ahmedassessment Year: 2009-10

Charitable Foundation Trust, Ahmedabad. 102, Akshar Vasta Building, Opp. Rajkot Colour Lab, Yagnik Road, Rajkot – 360 001. [PAN – AABTT 4643 D] (Appellant) (Respondent) Appellant by : Shri B.D. Gupta, Sr. DR Respondent by : Shri Mehul Ranpura, AR Date of hearing : 03.08.2022 Date of pronouncement : 14.09.2022 O R D E R PER SUCHITRA KAMBLE, JUDICIAL MEMBER : This appeal is filed

M/S. SIDDHI VINAYAK EDUCATION TRUST,JAMNAGAR vs. THE ITO, EXEMPTION WARD-2, RAJKOT

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

Bench: Shri Mahavir Prasad & Shri Amarjit Singh) [Through Virtual Court]

Charitable Trust registered u/s. 12A. Ld. A.O. disallowed claim of depreciation and did not grant set off of unabsorbed excess

SHREE MANGROL VANIK DASHA SHRIMALI GNATI SHAPUR DARWAJA,MANGROAL-362225 vs. THE ITO (EXMPTION) WARD-2, RAJKOT, RAJKOT

In the result, the order passed by Ld

Bench: Ms. Annapurna Gupta (Accountant Member), Shri Siddhartha Nautiyal (Judicial Member)

disallowance cannot be made by way of adjustment section 143(1) of the Act. In the case of Shri Vaishnav Polytechnic College 122 taxmann.com 287 (Indore - Trib.), the ITAT held that where income of assessee charitable educational institution was brought to tax as 'income from other sources' for reason that assessee was not registered as charitable trust

DHYAN SWAMIBAPA TRUST,SENJALDHAM, TEHSIL : SAVARKUNDLA, DIST: AMRELI vs. THE ITO EXEMPTION, WARD-1, RAJKOT

In the result, the appeal of the assessee is allowed

Bench: Shri Waseem Ahmed & Shri Siddhartha Nautiyalआयकर अपील सं./Ita No.244/Rjt/2022 िनधा"रण वष"/Asstt. Year: 2015-16 Dhyan Swamibapa Trust, Ito Senjaldham, Vs. Ward-1(Exemption), Tehsil Saavarkundala Rajkot. Dist. Amreli-364515 C/O. Sanghavi & Company, Prasham, 4Th Floor, Kasturba Road, Nr. Bilkha Plaza, Rajkot-360001. Pan: Aaatd1598E

charitable trust and registered under the provisions of section 12AA of the Act. The assessee, in the year under consideration, filed the return of income declaring income at Rs. Nil. The gross total income shown by the assessee at ₹64,20,049/- was, inter alia, inclusive of the deemed income as specified under section

LATE SHANTABEN CHANDRASHANKAR VYAS CHARITABLE TRUST,RAJKOT vs. THE DEPUTY COMMISSIONER OF INCOME TAX, (CPC),, BANGALORE

In the result, the appeal of the assesse is hereby dismissed

Bench: Shri Waseem Ahmed & Shri Siddhartha Nautiyalआयकर अपील सं./Ita No.25/Rjt/2022 िनधा"रण िनधा"रण वष" िनधा"रण िनधा"रण वष" वष"/Asstt. Years: 2018-2019 वष"

charitable trust incorporated on 17-07-2017. The assessee applied for registration under section 12AA of the Act on 25-04-2018 which was granted as on 22-10-2018 w.e.f. A.Y. 2019-20. However, the assessee in the return filed for the year under consideration i.e. A.Y. 2018-19 dated 13-09-2018 claimed benefit of section

ADHYAKSHYA LOK MELA AMLIKARAN SAMMITTEE,RAJKOT vs. INCOME TAX OFFICER, WARD-1(2),, RAJKOT

Appeal of the assessee is partly allowed for the statistical purposes

Bench: Shri Waseem Ahmed & Ms. Madhumita Roy, आयकर अपील सं./Ita Nos. 424 & 425/Rjt/2018 वष"/Asstt. Years: 2009-2010 & 2010-2011 िनधा"रण वष" िनधा"रण िनधा"रण िनधा"रण वष" वष" Adhyakshya Lok Mela Amlikaran Ito Sammittee Vs. Ward-1(2), A.D. Vyas & Co., Kotecha Nagar Rajkot Main Road, Opp. Kotecha Girls High School, Rajkot-360001 Pan: Aabaa0922F Assessee By : Shri D. M. Rindani, A.R Revenue By : Shri Shramdeep Sinha, D.R सुनवाई क" तारीख/Date Of Hearing : 24/04/2023 घोषणा क" तारीख /Date Of Pronouncement: 17/05/2023 आदेश/O R D E R आदेश आदेश आदेश Per Waseem Ahmed: The Captioned Appeals Have Been Filed At The Instance Of The Assessee Against The Common Orders Passed Under Section 263 Of The Act By The Learned Commissioner Of Income Tax Rajkot Dated 24/03/2014 Arising In The Matter Of Assessment Order Passed Under S. 143(3) Of The Income Tax Act, 1961 (Here-In- After Referred To As "The Act") Relevant To The Assessment Years 2009-10 & 2010- 11. First, We Take Up Ita 424/Rjt/2018, An Appeal By The Assessee For The Ay 2009-10 2. The Assessee Has Raised The Following Grounds Of Appeal: “Ground No 1 Order Of The Learned Cit 1 Rajkot Reopening The Assessment U/S 263 Is Totally Bad On Facts As Well On Law. Learned Cit Ought To Have Considered The Fact That The Assessee Is Already Assessed U/S 143(3) By Ito 1(2) Rajkot.

disallowance made by the AO in the assessment framed under section 143(3) of the Act for Rs. 14,67,850 vide order dated 28-11-2011. ITA Nos.424&425/Rjt/2018 A.Ys. 2009-10 &2010-11 8 19. As regards the question No. 1, it is relevant at this juncture to get into the amendment brought in section12A

ADHYAKSHYA LOK MELA AMLIKARAN SAMMITTEE,RAJKOT vs. INCOME TAX OFFICER, WARD-1(2),, RAJKOT

Appeal of the assessee is partly allowed for the statistical purposes

Bench: Shri Waseem Ahmed & Ms. Madhumita Roy, आयकर अपील सं./Ita Nos. 424 & 425/Rjt/2018 वष"/Asstt. Years: 2009-2010 & 2010-2011 िनधा"रण वष" िनधा"रण िनधा"रण िनधा"रण वष" वष" Adhyakshya Lok Mela Amlikaran Ito Sammittee Vs. Ward-1(2), A.D. Vyas & Co., Kotecha Nagar Rajkot Main Road, Opp. Kotecha Girls High School, Rajkot-360001 Pan: Aabaa0922F Assessee By : Shri D. M. Rindani, A.R Revenue By : Shri Shramdeep Sinha, D.R सुनवाई क" तारीख/Date Of Hearing : 24/04/2023 घोषणा क" तारीख /Date Of Pronouncement: 17/05/2023 आदेश/O R D E R आदेश आदेश आदेश Per Waseem Ahmed: The Captioned Appeals Have Been Filed At The Instance Of The Assessee Against The Common Orders Passed Under Section 263 Of The Act By The Learned Commissioner Of Income Tax Rajkot Dated 24/03/2014 Arising In The Matter Of Assessment Order Passed Under S. 143(3) Of The Income Tax Act, 1961 (Here-In- After Referred To As "The Act") Relevant To The Assessment Years 2009-10 & 2010- 11. First, We Take Up Ita 424/Rjt/2018, An Appeal By The Assessee For The Ay 2009-10 2. The Assessee Has Raised The Following Grounds Of Appeal: “Ground No 1 Order Of The Learned Cit 1 Rajkot Reopening The Assessment U/S 263 Is Totally Bad On Facts As Well On Law. Learned Cit Ought To Have Considered The Fact That The Assessee Is Already Assessed U/S 143(3) By Ito 1(2) Rajkot.

disallowance made by the AO in the assessment framed under section 143(3) of the Act for Rs. 14,67,850 vide order dated 28-11-2011. ITA Nos.424&425/Rjt/2018 A.Ys. 2009-10 &2010-11 8 19. As regards the question No. 1, it is relevant at this juncture to get into the amendment brought in section12A

SHRI JAIN SWETAMBER MURTIPUJAK TAPGACHCHH SANGHA,DHORAJI, DIST. RAJKOT vs. THE NFAC (APPEALS) DELHI, DELHI

In the result the appeal filed by the assessee is allowed

Bench: Shri Waseem Ahmed & Shri Siddhartha Nautiyal

disallowed. 4. The assessee in the present case is a Trust and filed its return of income declaring an income of Rs. NIL after claiming exemption under Section 11(1)(a) of the Act. However, the CPC while processing the return under Section 143(1) of the Act did not allow the benefit of deduction of the expenditure claimed

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

trust which was utilized in providing medical relief to the needy patient. 8. However, the AO was of the view that the assessee is no longer engaged in charitable activity and therefore he disallowed

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

trust which was utilized in providing medical relief to the needy patient. 8. However, the AO was of the view that the assessee is no longer engaged in charitable activity and therefore he disallowed

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

trust which was utilized in providing medical relief to the needy patient. 8. However, the AO was of the view that the assessee is no longer engaged in charitable activity and therefore he disallowed

SHRI KUTCH VISA OSWAL JAIN DERAWASI SANGH BIDADA,MANDVI vs. THE ITO EXEMPTION, WARD (1), RAJKOT., RAJKOT

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

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकरअपीलसं./Ita No. 160/Rjt/2025 ("नधा"रणवष" / Assessment Year: (2017-18) (Hybrid Hearing) Shri Kutch Visa Oswal Jain Derawasi The Ito Exemption, Ward (1), Vs. Sangh Bidada, P.O. Bidada, Rajkot. New Aayakar Bhavan, Race Mandvi 370435 Course Ring Road, Rajkot 360001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aabts0457L (Appellant) (Respondent)

Disallowance of claim of accumulation u/s 11(2) and 11(5) of Rs. 9,00,000/- has been made by CPC u/s 143(1) of the Act for the reason that there is a variance of amount of accumulation u/s 11(2) and 11(5) as per return of income and as per original Form 10 filed by the Appellant

SHRI SAJADIALI SARDAR PATEL SEVA SAHKARI MANDLI LTD. ,RAJKOT vs. THE ITO WARD-2(1)(2), RAJKOT., RAJKOT

Bench: Dr. Arjun Lal Saini, Am. & Dinesh Mohan Sinha, Jm आयकरअपीलसं./Ita No.607/Rjt/2024 "नधा"रणवष" / Assessment Year: (2018-19) (Hybrid Hearing) Shri Sajadiali Sardar Patel Seva Ito Ward-2, (1) (2) Vs. Sahkari Mandali Ltd. Rajkot – 360001 At Sajadiyali – Rajkot New Aayakar Bhavan, At Sajadiyali Taluka, Race Course Ring Road, Jamkandorana, Dist, Rajkot – 360001 Sajadiyali – Rajkot 360001 Gujrat "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaaas2374L (Appellant) (Respondent) Appellant By : Shri D.M. Rindani, Ld. Ar Respondent By : Shri Abhimanyu Singh Yadav , Ld .Sr. Dr Date Of Hearing : 28 / 01 /2025 Date Of Pronouncement : 22 / 04/2025

disallowance of the deduction claimed under Section 80P and accept the M.A. filed by the revenue and accordingly amend its own previous order and restore the order of CPC as the provision of act U/s 80 AC (ii) are very clear on this point that for seeking chapter VIA part C deduction, income tax return need to be filed within