MADRESA HIMAYATUL ISLAM BACHCHON KA GHAR,BARDOLI vs. INCOME TAX OFFICER, EXEMPTION WARD, SURAT

In the result, the grounds of appeal raised by assessee are allowed for statistical purpose

Bench: Shri Pawan Singh(Physical Hearing) Madresa Himayatul Islam Bachchon Ka I.T.O. Ghar, Exemption Ward, Vs. Ground Floor Bachchon Ka Ghar, Surat. Kadod, Bardoli-394335. Pan No. Aadtm 1802 F Appellant/ Assessee Respondent/ Revenue

charitable trust and running Madersa to impart education to poor students. The main source of assessee’s income is donation from public. The trust is not having registration under Section 12A/12AA. As no return of income was filed, thus, the Assessing Officer issued notices to assessee to furnish details of cash deposits

SIGMA INSTITUTE OF TECHNOLOGY AND ENGINEERING,,VADODARA vs. THE PR.CIT, CENTRAL,, SURAT

Bench: Shri C.M.Garg & Shri O.P.Meenaआ.अ.सं./I.T.A No. 67/Ahd/2016/Srt िनधा"रण वष"/Assessment Year : Sigma Institute Of Technology & Vs. Pr. Commissioner Of Engineering , Income-Tax (Central), At Bakrol, Near Madhav Nagar, Surat. Ajwa-Nimeta Road, Tal. Waghodia, Dist. Vadodara-390010 Pan: Aajts7182G अपीलाथ" Appellant ""यथ"/Respondent

cash through inflating salary expenses, donation receipts from students not recorded in books of accounts and undisclosed bank account of the trust and various individuals, ii) The unaccounted funds generated through the trust have been clearly diverted for the benefit of the trustees and relatives, thereby attracting the provisions of section 13(1)( c) of the Income

UNITY WELFARE TRUST,NA vs. ARIVS.PR. CIT(EXEMPTION), AHMEDABAD

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

Bench: Shri Pawan Singh & Dr. Arjun Lal Sainiprincipal Commissioner Of Unity Welfare Trust, Income Tax (Exemptions), Vs House No.1859, Mayat Street 1St Floor, Room No.111- At&P.O. Alipore, Ta: Chikhli, 112, Annexy, Aaykar Dist. Navsari-396521 Bhavan, Ashram Road, Pan : Aaatu 6683 K Ahmedabad Assessee / Appellant Revenue /Respondent

charitable trust. The assessee filed application for seeking registration under section 12AA of the Act in prescribed form on 20.03.2017.The Ld. PCIT(E) on receipt of application issued notice to the assessee to furnish detail note of the activities actually carried out by the assessee-trust along with documents. The details documents required by Ld. PCIT(E) is mentioned

AMALSAD VIBHAG KELVANI MANDAL,AMALSAD, NA vs. ARIVS.INCOME TAX OFFICER, EXEMPTION WARD, , SURAT

In the result, this ground of appeal is allowed

Bench: Shri Pawan Singh(Physical Hearing) Amalsad Vibhag Kelvani Mandal, I.T.O., C/O-H.D.S.M. High School, Exemption Ward, Vs. Amalsad, Room No. 105, Anavil Dist.-Navsari-396310. Business Centre, Adajan Pan No. Aaata 3923 C Hazira Road, Adajan, Surat. Appellant/ Assessee Respondent/ Revenue

deposits of amount in cash in the regular bank account of the appellant trust’s educational branch namely Amalsad Mandal Prathmik Vibhag and hence, both the lower authorities have grievously erred in treating the accounted income of the trust as unexplained cash credit, arbitrarily ignoring the detailed audited statements of educational branch of the trust from the separate books