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22 results for “charitable trust”+ Section 18clear

Sorted by relevance

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Key Topics

Section 12A69Section 1142Exemption20Section 11(1)(d)15Section 2(15)15Addition to Income12Section 1010Section 143(1)9Section 80G(5)9

SHREE VIMALJIN RELIGIOUS CHARITABLE TRUST,VAPI vs. ASSTT. DIRECTOR OF INCOME TAX, CPC, BENGALURU

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

ITA 239/SRT/2021[2016-17]Status: DisposedITAT Surat21 Oct 2022AY 2016-17

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No. 239/Srt/2021 "नधा"रण वष"/Assessment Year: (2016-17) (Physical Court Hearing) Shree Vimaljin Religious Charitable Trust, Vs. The Acit, Cpc, 102, Shantinath Apartment, Nehru Street, Bangaluru. Vapi-396191. (Assessee) (Respondent) "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aalts6046F

Section 10Section 10(23)Section 11Section 12ASection 139Section 143(1)Section 2(15)

18. From the third proviso of sub-section (2) of section 12A, it is vivid that when trust is refused for registration then in that situation the trust cannot claim benefit of first proviso to sub-section (2) of section 12A of the Act. In the assessee`s case under consideration, the assessee was refused for registration in the year

Showing 1–20 of 22 · Page 1 of 2

Section 254(1)8
Charitable Trust8
Deduction7

MAR BASELIUS ORTHODOX SYRIAN CHURCH,SURAT vs. THE COMMISSIONER OF INCOME TAX (EXEMPTION), AHMEDABAD

In the result, both the appeals are allowed for statistical purposes in above terms

ITA 214/SRT/2023[2022-23]Status: DisposedITAT Surat17 Jul 2023AY 2022-23

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.214/Srt/2023 (Physical Hearing) Mar Baselius Orthodox Syrian Church, Vs. The Cit(Exemption), Ranchhod Nagar, Opp. Magdalla Port Colony, Ahmedabad Dumas Road, Magdalla B.O., Magdalla, Surat – 395007. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaatm3808N (Appellant) (Respondent) आयकर अपील सं./Ita No.265/Srt/2023 (Physical Hearing) Sindhu Seva Samiti, Vs. The Cit(Exemption), Tp No.3 Fp 53, Anand Mahal Road, Ahmedabad Near Sneh Sankul Wadi, Adajan Choryasi, Surat – 395009. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aabts3067J (Appellant) (Respondent)

Section 11Section 12ASection 13(1)Section 13(1)(a)Section 13(1)(b)

charitable without discrimination of creed, nationally and place except name, since it is started by ‘Sindhis’ and activities of trust were not doubted by the Ld. CIT(E). The ld Counsel also argued that section 13(1)(b) of the Act, does not apply to the assessee-trust, because the school is run by assessee- trust, which is open

SINDHU SEVA SAMITI,SURAT vs. THE COMMISSIONER OF INCOME TAX (EXEMPTION), AHMEDABAD

In the result, both the appeals are allowed for statistical purposes in above terms

ITA 265/SRT/2023[2022-23]Status: DisposedITAT Surat17 Jul 2023AY 2022-23

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.214/Srt/2023 (Physical Hearing) Mar Baselius Orthodox Syrian Church, Vs. The Cit(Exemption), Ranchhod Nagar, Opp. Magdalla Port Colony, Ahmedabad Dumas Road, Magdalla B.O., Magdalla, Surat – 395007. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaatm3808N (Appellant) (Respondent) आयकर अपील सं./Ita No.265/Srt/2023 (Physical Hearing) Sindhu Seva Samiti, Vs. The Cit(Exemption), Tp No.3 Fp 53, Anand Mahal Road, Ahmedabad Near Sneh Sankul Wadi, Adajan Choryasi, Surat – 395009. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aabts3067J (Appellant) (Respondent)

Section 11Section 12ASection 13(1)Section 13(1)(a)Section 13(1)(b)

charitable without discrimination of creed, nationally and place except name, since it is started by ‘Sindhis’ and activities of trust were not doubted by the Ld. CIT(E). The ld Counsel also argued that section 13(1)(b) of the Act, does not apply to the assessee-trust, because the school is run by assessee- trust, which is open

SHRI RAM EDUCATION & GRAMINVIKAS CHARITABLE TRUST,VALSAD vs. INCOME TAX OFFICER ( EXEMPTION WARD), SURAT

In the result, this appeal of the assessee is dismissed

ITA 213/SRT/2018[2013-14]Status: DisposedITAT Surat16 Jan 2023AY 2013-14

Bench: Shri Pawan Singh & Dr. Arjun Lal Sainishri Ram Education & I.T.O., (Exemption Ward) Graminvikas Charitable Trust, Aayakar Bhavan, Vs. Jauagauri Park, Hathikhana, Majura Gate, Dharampur, Surat. Valsad-396050. Pan No. Aalts 324 F Appellant/ Assessee Respondent/ Revenue

Section 10(23)(C)Section 11aSection 12ASection 133(6)Section 142(1)Section 254(1)

Section 133(6) of the Act. The assessee-trust due to oversight, filed projected balance sheet which has actually been prepaid to submit before the banker for future financial need. There is no case of different balance sheet as on 31/3/2012 as presumed by Assessing Officer. From the balance sheet as on 31/3/2012, filed before the Charity Commissioner

DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, , VAPI vs. M/S MAHAVIR JAIN CHARITABLE TRUST, VALSAD

In the result, the grounds of Revenue’s appeal are dismissed

ITA 208/SRT/2023[2018-19]Status: DisposedITAT Surat18 Oct 2023AY 2018-19

Bench: Shri Pawan Singh & Dr Arjun Lal Sainiआ.अ.सं./Ita No.208/Srt/2023 (Ay 2018-19) (Hearing In Virtual Court) Deputy Commissioner Of M/S Mahavir Jain Income-Tax, Central Circle-Vapi, Charitable Trust, 410/411, Vs 9Th Floor, Fortune Square Ii, Amar Chambers, Station Daman Road, Chala, Vapi- Road, Opp. Lal School, 396191 Valsad-396001 Pan No. Aamts 6784 K अपीलाथ"/Appellant ""थ" /Respondent

Section 12ASection 131Section 132Section 143(3)Section 254(1)

section 143(3) of the Act on 11.09.2021. 4. Aggrieved by the addition in the assessment order, the assessee filed appeal before Ld. CIT(A). Before Ld. CIT(A) assessee filed detailed written 4 Mahavir Jain Charitable Trust submission. The submission of assessee is recorded in para-6.2 of the order of Ld. CIT(A). In the submission, assessee submitted

SHREE SUIGAM KHODADHOR PANJARA POLE,SURAT vs. ITO, EXEMPTION WARD, SURAT

In the result, appeal of the assessee is allowed

ITA 1278/SRT/2024[2019-20]Status: DisposedITAT Surat21 Apr 2025AY 2019-20

Bench: Shri Siddhartha Nautiyal & Shri Bijayananda Pruseth

For Appellant: Shri Sapnesh Sheth, C.AFor Respondent: Shri Mukesh Jain, Sr. DR
Section 11Section 119(2)(b)Section 12ASection 12A(1)(b)Section 143(1)Section 80Section 80G(5)

18-02-2021 along-with the return of income. The return of Income was processed u/s 143(1) and intimation dated 24/12/2021 was passed by Asst. Commissioner of Income Tax, CPC, Bengaluru at total income of Rs.26,70,63,238/- by disallowing the exemption claimed by assessee u/s 11 of the Act, amounting to Rs.26,70,63,238/-. 4. Aggrieved

ITO (EXEMPTION), WARD, SURAT vs. GUJARAT HIRA BOURSE, SURAT

In the result, appeals filed by the Revenue (in ITA No

ITA 190/SRT/2020[2017-18]Status: DisposedITAT Surat31 Dec 2021AY 2017-18

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 11Section 11(1)(a)Section 13Section 13(8)Section 2(15)Section 254(1)

charitable purpose' within the meaning of section 2(15), would be well advised to eschew any activity which is in the nature of trade, commerce or business or the rendering of any service in relation to any trade, commerce or business." 18. We have gone through the aforesaid circular of CBDT, and note that the statutory provisions, as explained

ITO (EXEMPTION) WARD, SURAT vs. GUJARAT HIRA BOURSE, SURAT

In the result, appeals filed by the Revenue (in ITA No

ITA 189/SRT/2020[2014-15]Status: DisposedITAT Surat31 Dec 2021AY 2014-15

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 11Section 11(1)(a)Section 13Section 13(8)Section 2(15)Section 254(1)

charitable purpose' within the meaning of section 2(15), would be well advised to eschew any activity which is in the nature of trade, commerce or business or the rendering of any service in relation to any trade, commerce or business." 18. We have gone through the aforesaid circular of CBDT, and note that the statutory provisions, as explained

STAR EDUCATION TRUST,SURAT vs. CIT(EXEMPTION), AHMEDABAD

In the result, appeal of the assessee is allowed

ITA 539/SRT/2019[2019-20]Status: DisposedITAT Surat11 Jan 2023AY 2019-20

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.539/Srt/2019 "नधा"रणवष"/Assessment Year: (2019-20) (Physical Court Hearing) The Star Education Trust, Vs. The Cit(Exemption), 9A, Ratnanilam Apartment, Piplod, Ahmedabad. Surat-395009. (Appellant) (Respondent) "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aabts2856F

Section 10Section 10(23)(vi)

18. The trust deed of the assessee trust is placed at paper book page no.19. The assessee also submitted the Certificate of Registration with Charity Commissioner. which is placed at paper book page no.23 of the assessee`s paper book. 16. From the above documents and evidences, it is vivid that Profit and loss account of the assessee-trust contains

SHRI VIDHYASAGAR SANT NIVAS TRUST,SURAT vs. CIT(EXEMPTION), AHMEDABAD

In the result, the appeal filed by the Assessee in ITA No

ITA 242/SRT/2025[2024-25]Status: DisposedITAT Surat24 Jul 2025AY 2024-25

Bench: Shri T.R. Senthil Kumar (Judicial Member), Shri Bijayananda Pruseth (Accountant Member)

Section 12ASection 13(1)Section 2(15)Section 80G(5)

18. Trust does not run any Gaushala. Please kindly find the attached details and conclude the matter. 4. The above reply was considered by the Ld. CIT(E) and held that the objects of the Trust are found to be confined for the benefit of “Digamber Jain Community” which is a specified violation under clause (d) below to Explanation

SHRI VIDHYASAGAR SANT NIVAS TRUST,SURAT vs. CIT(EXEMPTION), AHMEDABAD

In the result, the appeal filed by the Assessee in ITA No

ITA 243/SRT/2025[2025-26]Status: DisposedITAT Surat24 Jul 2025AY 2025-26

Bench: Shri T.R. Senthil Kumar (Judicial Member), Shri Bijayananda Pruseth (Accountant Member)

Section 12ASection 13(1)Section 2(15)Section 80G(5)

18. Trust does not run any Gaushala. Please kindly find the attached details and conclude the matter. 4. The above reply was considered by the Ld. CIT(E) and held that the objects of the Trust are found to be confined for the benefit of “Digamber Jain Community” which is a specified violation under clause (d) below to Explanation

S M K R VASHI HIGH SCHOOL,NA vs. ARIVS.INCOME TAX OFFICER, EXEMPTION WARD, SURAT

In the result, appeal of the assessee is allowed

ITA 515/SRT/2023[2021-22]Status: DisposedITAT Surat14 Dec 2023AY 2021-22

Bench: Shri Pawan Singh, Jm & Dr. A.L.Saini, Am आयकर अपील सं./Ita No.515/Srt/2023 (िनधा"रण वष" / Assessment Year: (2021-22) (Physical Court Hearing) S.M.K.R Vashi High School Income Tax Officer-Exemption Ward, Surat, Aaykar Bhavan, Umbhrat Road Maroli Bazar, Vs. Majura Gate, Surat-395001 Jalalpore Navsari-396436 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aalfs 0980 J (अपीलाथ" /Appellant) (""थ"/Respondent)

For Appellant: Ms. Chaitali Shah, C.AFor Respondent: Shri Ashish Pophare, CIT-DR
Section 11Section 12ASection 143(1)

trust under section 12A of the Act and engaged in charitable activities for over 40 years. In the return of income for the assessment year 2018-19 assessee declared total income at Rs.13,54,46,670/-. In the return it had shown business income of Rs.13,54,46,670/- and voluntary contribution of Rs.1,52,03,71,381/-. While processing

SHREE HARI RAM CHARITABLE TRUST,SURAT vs. ITO EXEMPTION , SURAT

In the result, the appeal of assessee is treated as dismissed being infructuous

ITA 248/SRT/2022[2016-17]Status: HeardITAT Surat02 Jan 2023AY 2016-17

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Physical Hearing) Shree Hari Ram Charitable Trust, I.T.O.(Exemptions), 304, Meghdhanush Complex, Ward-Surat. Vs. Adajan Patia, Adajan Surat, Gujarat, India- 395009. Pan No. Aajts 1057 L Appellant/ Assessee Respondent/ Revenue

Section 10Section 11Section 11(1)(A)Section 12ASection 154Section 254(1)

18,36,927/- claimed u/s 11(1)(A) of the Act.” 2. Brief facts of the case are that the assessee is a charitable trust having registration under Section

NA vs. ARI MALESAR BEHDIN ANJUMAN,NAVSARIVS.INCOME TAX OFFICER, EXEMPTION WARD, SURAT

In the result, appeal of the assessee is allowed in terms of our aforesaid observations

ITA 272/SRT/2018[2013-14]Status: DisposedITAT Surat07 Feb 2020AY 2013-14

Bench: Shri Sandeep Gosain, Hon'Ble & Shri O.P.Meena, Hon'Bleआ.अ.सं./I.T.A No.272/Srt/2018 "नधा"रण वष"/Assessment Year: 2013-14 Navsari Malesar Behdin Anjuman, V The Income Tax Officer, Agiary Street, Malesar, Navsari S Exemption Ward, Surat. Taluka, Navsari – 396 445. . [Pan: Aaatn 6124 C] अपीलाथ" / Appellant ""यथ"/Respondent "नधा"रतीक"ओरसे /Assessee By Shri H.R.Vepari – Ca राज"वक"ओरसे /Revenue By Shri O.P.Vaishav – Cit - Dr

Section 11Section 11(1)(d)Section 12Section 12A

18. Now, a bare reading of the first proviso Section 12A(2) shows that it has not been made applicable retrospectively. It has been inserted in the Act, w.e.f. 01.10.2014, by virtue of the Finance (No.2) Act, 2014. Thus ordinarily, it ought to be taken as applicable only prospectively, and not retrospectively. However, the law is well settled

SHREE VIRRAJ PRABHU PARIVAR FOUNDATION,SURAT vs. CIT(EXEMPTION), AHMEDABAD

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

ITA 578/SRT/2024[NA]Status: DisposedITAT Surat07 Mar 2025

Bench: Shri Pawan Singh & Shri Bijayananda Prusethआयकर अपील सं./Ita No.578/Srt/2024 (Physical Hearing) Shree Virraj Prabhu Parivar Foundation, Vs. The Cit (Exemption), 6-A Ratna Astha Appartment, Opp – Ahmedabad Shree Bharti Maiya School, Vesu, Surat – 395007. "थायीलेखासं./जीआइआरसं./Pan/Gir No: Abkcs0909C (Appellant) (Respondent) Appellant By Shri Deven K. Kapadia, Ca Respondent By Shri Ravi Kant Gupta, Cit-Dr Date Of Hearing 19/02/2025 Date Of Pronouncement 07/03/2025

Section 8Section 80GSection 80G(5)Section 80G(5)(ii)Section 80g(5)

18 taxmann.com 339 (Hyderabad), (iv) Shirmoni Gurdwara Parbandhak Committee vs. CIT, 129 taxmann.com 214 (Amritsar), (v) NSHM Academy vs. CIT, 17 taxmann.com 2 (Kolkata), (vi) CIT-II vs. Sri Radha Raman Niwas Trust, 42 taxmann.com 77 (Allahabad), (vii) M/s Sri Channa Mallikarjuna Trust Committee Gangavathi vs. CIT(E), ITA No.1829/Bang/2018, dated 04.05.2022 (Banglore), (viii) Maharaja Aggarsain Charitable Trust

ACIT (EXEMPTION), CIRCLE-2, AHMEDABAD vs. THE SURAT DISTRICT CRICKET ASSOCIATION, SURAT

In the result, the grounds of appeal raised by the revenue are dismissed

ITA 165/SRT/2020[2009-10]Status: DisposedITAT Surat09 May 2022AY 2009-10

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Virtual Court) Asst. Commissioner Of The Surat District Cricket Income-Tax (Exemptions), Association, Lalbhai Vs Circle-2, 6Th Floor, Room Contractor Stadium, Surat No.607, Aayakar Bhavan Dumas Road, Vesu, (Vejalpur), Prahlad Nagar Surat-395007 Road, Nr. Sachin Tower, Pan : Aaatt 6114 A Satellite,Ahmedabad-380 015 Appellant / Revenue Respondent / Assessee

Section 11Section 11(1)(d)Section 12ASection 143(1)Section 143(2)Section 143(3)Section 147Section 148Section 2(15)Section 254(1)

trust'. However, for the application of the proviso, what is necessary is that the entity should be involved in carrying on activities in the nature of trade, commerce or business, or any activity of rendering services in relation to any trade, commerce or business, for a cess or fee or any other consideration. In such a situation, the nature

LOK BHARTI MANDAL,SURAT vs. THE INCOME TAX OFFICER (EXEMPTION) WARD, SURAT

In the result, appeal filed by the assessee is partly allowed in above terms

ITA 212/SRT/2023[2008-09]Status: DisposedITAT Surat16 Jun 2023AY 2008-09

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.212/Srt/2023 "नधा"रण वष"/Assessment Year: (2008-09) (Physical Hearing) Lok Bharati Mandal, Vs. The Ito, Bharatia Vidhya Sankul, Opp. Terapanthi (Exemption) Ward, Bhavan, City Light Ropad, Surat. Surat – 395007. (Assessee) (Respondent) "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaatl2524Q Assessee By Shri Hiren Vepari, Ca Respondent By Shri Vinod Kumar, Sr. Dr 04/05/2023 Date Of Hearing Date Of Pronouncement 16/06/2023

Section 11(1)(d)Section 143(3)

18 taxmann.com 37 (Karnataka), wherein it was held that Where donation received by assessee-trust is kept in deposit account and income earned therefrom is utilized for charitable purposes, assessee is entitled to benefit of exemption under section

GULAM ARIF WILL WAQF,,SURAT vs. THE COMMISSIONER OF INCOME-TAX,(EXEMPTION ) AHMEDABAD , AHMEDABAD

In the result, the appeal of the assessee is allowed

ITA 797/SRT/2025[2022-23]Status: DisposedITAT Surat06 Apr 2026AY 2022-23

Bench: Dr. Brr Kumar, Hon’Ble & Ms. Suchitra Kambleassessment Year 2022-23

For Appellant: Shri Hiren R. Vepari, C.AFor Respondent: Shri Mukesh Jain, CIT-D.R
Section 12ASection 80G

section 12AB(4) of the Act does not apply to the applicant as it has undertaken in accordance with the prescription of the trust be it religious or charitable. The ld. A.R. submitted that the stipulation of the trust deed categorically mentions the objects of the trust as well as the activities which is in the public

SHRI BHOGILAL CHOTALAL KOTHARI TATHA,SURAT vs. INCOME TAX OFFICER, EXEMPTION WARD, SURAT

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

ITA 146/SRT/2018[2013-14]Status: DisposedITAT Surat15 Jul 2019AY 2013-14

Bench: Shri Mahavir Prasad & Shri O. P. Meena)

For Appellant: Shri Sapnesh Sheth, C.AFor Respondent: Shri P.S. Choudhary Sr. D.R
Section 11Section 11(1)(d)Section 12ASection 142(1)

18,37,542/- incurred during the year towards objects of the trust. 4. It is therefore prayed that above addition made by assessing officer and confirmed by Commissioner of Income-tax (Appeals) may please be deleted. 5. Appellant craves leave to add, alter or delete any ground(s) either before or in the course of hearing of the appeal

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

In the result, this ground of appeal is allowed

ITA 213/SRT/2022[2014-15]Status: DisposedITAT Surat31 Oct 2023AY 2014-15

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

Section 11Section 11(1)(d)Section 12ASection 24Section 254(1)

18,96,725/- on account of the voluntary contributions of the donors made Amalsad Vibhag Kelvani Mandal Vs ITO (E) with a specific direction that they shall form part of the corpus of the trust, treating it as the income, without considering in the right, lawful and proper perspectives, the claim of the appellant trust for such specific donations eligible