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8 results for “charitable trust”+ Reopening of Assessmentclear

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Chennai272 Mumbai258 Delhi198 Karnataka167 Bangalore88 Kolkata64 Jaipur61 Pune52 Hyderabad51 Ahmedabad42 Allahabad41 Chandigarh38 Lucknow35 Amritsar31 Visakhapatnam22 Cochin20 Cuttack17 Calcutta16 Agra16 Indore13 Raipur11 Rajkot8 Patna6 Guwahati6 Jodhpur5 SC5 Nagpur4 Telangana4 Himachal Pradesh2 Surat2 Varanasi2 Rajasthan2 Dehradun1 Andhra Pradesh1 T.S. THAKUR ROHINTON FALI NARIMAN1 Jabalpur1

Key Topics

Section 26316 Section 14811 Section 12A10 Section 143(3)7 Section 1477 Reopening of Assessment6 Addition to Income6 Exemption5 Section 12A(2)4 Section 11

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

ITA 611/RJT/2025[2017-18]Status: DisposedITAT Rajkot10 Mar 2026AY 2017-18

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

For Appellant: Shri Kalpesh Doshi, Ld. ARFor Respondent: Shri Abhimanyu Singh Yadav, Ld. Sr. DR

Section 10Section 10(23)(iiia)Section 11Section 139Section 142(1)Section 145(3)Section 147Section 148Section 148ASection 149(1)(b)

4

reopening of assessment dated 22/03/2023 has been issued by ITO Ward 5, Gandhidham (Mundra) (referred to as the "Other ITO" hereinafter for short). The copy of notice u/s 148A(b) of the Act is enclosed at page no. 59 Page 8 of 25 ITA No. 611 & 612/RJT/2025 Dff Shri Gandhi Maulana Azas Shramjivi Ashra 2. The order u/s 148A

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

ITA 612/RJT/2025[2016-17]Status: DisposedITAT Rajkot10 Mar 2026AY 2016-17

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

For Appellant: Shri Kalpesh Doshi, Ld. ARFor Respondent: Shri Abhimanyu Singh Yadav, Ld. Sr. DR

Section 10Section 10(23)(iiia)Section 11Section 139Section 142(1)Section 145(3)Section 147Section 148Section 148ASection 149(1)(b)

reopening of assessment dated 22/03/2023 has been issued by ITO Ward 5, Gandhidham (Mundra) (referred to as the "Other ITO" hereinafter for short). The copy of notice u/s 148A(b) of the Act is enclosed at page no. 59 Page 8 of 25 ITA No. 611 & 612/RJT/2025 Dff Shri Gandhi Maulana Azas Shramjivi Ashra 2. The order u/s 148A

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

ITA 340/RJT/2024[2020-21]Status: DisposedITAT Rajkot06 Jan 2025AY 2020-21

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

For Appellant: Shri D. M. Rindani, ARFor Respondent: Shri Abhimanyu Singh Yadav, Sr.DR

Section 10Section 11Section 12ASection 142(1)Section 143(3)Section 69A

charitable organizations. Due to absence of registration, tax liability is fastened even though they may otherwise be eligible for exemption and fulfil other substantive conditions. However, the power of condonation of delay in seeking registration was not available. 8.3 In order to provide relief to such trusts and remove hardship in genuine cases, section 12A of the Income

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

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

ITA 77/RJT/2023[2011-12]Status: HeardITAT Rajkot09 Jun 2023AY 2011-12

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

For Appellant: Shri R. M. Manek, A.RFor Respondent: Shri B. D. Gupta, Sr. DR

Section 13(2)(c)Section 13(3)Section 147Section 250Section 271(1)(c)

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

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

In the result the appeal of the assessee is partly allowed

ITA 1063/RJT/2009[2002-03]Status: DisposedITAT Rajkot10 Dec 2019AY 2002-03

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:

For Appellant: Shri Vimal Desai, A.RFor Respondent: Shri Anil Kumar, Sr. D.R

Section 143(3)Section 147

Charitable Trust which could not be found by DRI were sold in the open market. It is not clear from the assessment order as to how many bales belonged to which trust. The DRI has estimated market value of 71 bales confiscated at Rs. 49.25 lacs and accordingly estimated market value of 22 bales that could not be located

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

ITA 424/RJT/2018[2009-10]Status: DisposedITAT Rajkot17 May 2023AY 2009-10

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.

For Appellant: Shri D. M. Rindani, A.RFor Respondent: Shri Shramdeep Sinha, D.R

Section 12ASection 12A(2)Section 143(3)Section 263

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. ITA Nos.424&425/Rjt/2018 A.Ys. 2009-10 &2010-11 2 Ground No 2 The learned CIT 1 Rajkot has grievously erred in disallowing the expenses

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

ITA 425/RJT/2018[2010-11]Status: DisposedITAT Rajkot17 May 2023AY 2010-11

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.

For Appellant: Shri D. M. Rindani, A.RFor Respondent: Shri Shramdeep Sinha, D.R

Section 12ASection 12A(2)Section 143(3)Section 263

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. ITA Nos.424&425/Rjt/2018 A.Ys. 2009-10 &2010-11 2 Ground No 2 The learned CIT 1 Rajkot has grievously erred in disallowing the expenses

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

ITA 1544/AHD/2017[2009-10]Status: DisposedITAT Rajkot14 Sept 2022AY 2009-10

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

For Appellant: Shri B.D. Gupta, Sr. DRFor Respondent: Shri Mehul Ranpura, AR

Section 11Section 143(3)Section 148Section 32Section 35(2)(iv)

reopening of the assessment proceedings vide letter dated 11.01.2016 which was rejected by the Assessing Officer. The Assessing Officer relied upon the decision of Hon’ble Supreme Court in the case of Escort Limited vs. Union of India (1993) 199 ITR 43 wherein it was held that when deduction under Section 35(2)(iv) of the Act was allowed