THE ITO, (EXEMPTIONS), WARD,, SURAT vs. SHREE AMBIKA NIKETAN TRUST,, SURAT

In the result, the appeal of the revenue is dismissed

Bench: Shri Rajpal Yadav & Shri Amarjit Singhअपील सं./Ita No.667/Ahd/2017 "नधा"रण वष"/Asstt. Year:2013-2014 Income Tax Officer, Shree Ambika Niketan Trust, [Exemption] Ward, Surat, H.No.13/52, Vs. Surat. C/0 Ambika Niketan Mandir, Khan Saheb Ni Wadi, Athwalines, Surat-395001. Pan Aabts2849C (Applicant) (Responent) Revenue By : Shri Prasanjit Singh, Cit,Dr : Assessee By Kruti Kothari, C.A सुनवाई क" तार"ख/Date Of Hearing : 15/11/2018 घोषणा क" तार"ख /Date Of Pronouncement: 16/11/2018 आदेश/O R D E R Per Amarjit Singh:

section 11(1 )(a) takes place in the year, in which the income is adjusted to meet the expenses incurred for charitable or religious purposes. Hence, even if the expenses for such purposes have been incurred in the earlier years and the said expenses are adjusted against the income of a subsequent year, the income of such subsequent year

NAVBHARAT CHARITABLE TRUST,BHARUCH vs. INCOME TAX OFFICER, WARD - 1, , BHARUCH

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

Bench: Shri Pawan Singhita No. 383, 384 & 385/Srt/2022 (Assessment Years: 2017-18, 2018-19 & 2019-20) (Hearing In Virtual Court) Navbharat Charitable Trust, I.T.O., 0, Rajpardi, Jhagadia, Ward-1, Vs. Bharuch. Bharuch. Pan No. Aactn 0979 K Appellant/ Assessee Respondent/ Revenue

28. Mr. Vora, the learned counsel is right in his submission that a fair and dispassionate view of the facts ought to have persuaded the respondent, who possesses wide discretion in the matter under section 119 of the Act, to condone the delay and allow the assessee to avail the said exemption under section 12 of the Act being

NAVBHARAT CHARITABLE TRUST,BHARUCH vs. INCOME TAX OFFICER, WARD - 1, , BHARUCH

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

Bench: Shri Pawan Singhita No. 383, 384 & 385/Srt/2022 (Assessment Years: 2017-18, 2018-19 & 2019-20) (Hearing In Virtual Court) Navbharat Charitable Trust, I.T.O., 0, Rajpardi, Jhagadia, Ward-1, Vs. Bharuch. Bharuch. Pan No. Aactn 0979 K Appellant/ Assessee Respondent/ Revenue

28. Mr. Vora, the learned counsel is right in his submission that a fair and dispassionate view of the facts ought to have persuaded the respondent, who possesses wide discretion in the matter under section 119 of the Act, to condone the delay and allow the assessee to avail the said exemption under section 12 of the Act being

NAVBHARAT CHARITABLE TRUST,BHARUCH vs. INCOME TAX OFFICER, WARD - 1, , BHARUCH

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

Bench: Shri Pawan Singhita No. 383, 384 & 385/Srt/2022 (Assessment Years: 2017-18, 2018-19 & 2019-20) (Hearing In Virtual Court) Navbharat Charitable Trust, I.T.O., 0, Rajpardi, Jhagadia, Ward-1, Vs. Bharuch. Bharuch. Pan No. Aactn 0979 K Appellant/ Assessee Respondent/ Revenue

28. Mr. Vora, the learned counsel is right in his submission that a fair and dispassionate view of the facts ought to have persuaded the respondent, who possesses wide discretion in the matter under section 119 of the Act, to condone the delay and allow the assessee to avail the said exemption under section 12 of the Act being

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

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

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

charitable institutions as well as mutual organizations and their activities are restricted to contributions from and participation of only their members, would not fall under the purview of the proviso to section 2 (15) of the Act, owing to the principle of mutuality. In view of the above, the assessee trust, under consideration, is carrying out only mutual activity

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

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

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

charitable institutions as well as mutual organizations and their activities are restricted to contributions from and participation of only their members, would not fall under the purview of the proviso to section 2 (15) of the Act, owing to the principle of mutuality. In view of the above, the assessee trust, under consideration, is carrying out only mutual activity

TRINITY EDUCATION TRUST,SURAT vs. THE INCOME TAX OFFICER, EXEMPTION WARD, SURAT

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

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Virtual Court) Trinity Education Trust, The Income Tax Officer, 1C-4, Row House, Exemption Vs Muktanand Nagar, Sardar Ward, Surat. Bridge, Adajan, Surat. Pan: Aabtt4722H Appellant/ Revenue Respondent/ Assessee

charitable Trust vs. ITO (Exemption) (supra), we find that the assessee has complied the procedural requirement, therefore, the Assessing Officer/CPC is directed to verify the claim of the assessee and grant necessary deduction under section 11 of IT Act. In the result, the appeal of the assessee is allowed for statistical purposes. 10. In the result, appeal of the Assessee

INCOME TAX OFFICER (EXAMPTION) WARD, SURAT vs. SHREE SAIBABA SATSANG MANDAL, SURAT

In the result, appeal of the Revenue is dismissed

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

SHREE KHEDUT SAHAKARI KHAND UDYOG MANDLI LTD.,BARDOLI vs. INCOME TAX OFFICER, WARD-1, BARDOLI

Bench: Shri Dinesh Mohan Sinha & Shri Bijyananda Pruseth

28 or section 37(1) of the Act, and that the authorities below have erred in treating such payment as profit distribution without appreciating documentary, statutory and audit-backed approvals. Ground No. 13 relates to the consequential grievance regarding non-grant of set-off of brought forward business losses and unabsorbed depreciation, while Ground No. 15 is general in nature

AL MEHMOOD CHARITABLE TRUST,BHARUCH vs. INCOME TAX OFFICER, WARD- 1(5),, BHARUCH

In the result, appeals filed by the assessee (ITA No

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita Nos.92 & 93/Srt/2022 "नधा"रण वष"/Assessment Years: (2016-17 & 2017-18) (Physical Court Hearing) Al Mehmood Charitable Trust, Income Tax Officer, By Pass Road Jambusar, Vs. Ward-1(5), Bharuch. Bharuch-392150 (Appellant) (Respondent) "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaata 2702 M िनधा"रती क" ओर से /Assessee By Shri Rasesh Shah, Ca राज"व क" ओर से /Respondent By Shri Ashok B. Koli, Cit-Dr सुनवाई क" तारीख/Date Of Hearing 12/01/2023 उ"ोषणा क" तारीख/Date Of Pronouncement 24/01/2023

Charitable Trust “1. On the facts and circumstances of the case as well as law on the subject, the learned CIT(A) has erred in confirming the action of Assessing Officer (Central Processing Centre, Bengaluru) in making adjustment u/s 143(1) by disallowing the claim of deduction of Rs.1,77,41,090/- u/s 11 although the adjustment does not fall

AL MEHMOOD CHARITABLE TRUST,BHARUCH vs. INCOME TAX OFFICER, WARD- 1(5),, BHARUCH

In the result, appeals filed by the assessee (ITA No

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita Nos.92 & 93/Srt/2022 "नधा"रण वष"/Assessment Years: (2016-17 & 2017-18) (Physical Court Hearing) Al Mehmood Charitable Trust, Income Tax Officer, By Pass Road Jambusar, Vs. Ward-1(5), Bharuch. Bharuch-392150 (Appellant) (Respondent) "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaata 2702 M िनधा"रती क" ओर से /Assessee By Shri Rasesh Shah, Ca राज"व क" ओर से /Respondent By Shri Ashok B. Koli, Cit-Dr सुनवाई क" तारीख/Date Of Hearing 12/01/2023 उ"ोषणा क" तारीख/Date Of Pronouncement 24/01/2023

Charitable Trust “1. On the facts and circumstances of the case as well as law on the subject, the learned CIT(A) has erred in confirming the action of Assessing Officer (Central Processing Centre, Bengaluru) in making adjustment u/s 143(1) by disallowing the claim of deduction of Rs.1,77,41,090/- u/s 11 although the adjustment does not fall

SARDAR PATEL VIDYA SANKUL,SURAT vs. CIT(EXEMPTION), AHMEDABAD

In the result, the appeal filed by the assessee is dismissed

Bench: Shri Sanjay Garg & Shri Bijayananda Prusethsl.

28, Sardar Nagar Ahmedabad Society, Sumul Dairy Road, Katargam, Surat-395004, PAN: AACTP6188J 7 1174/Srt/2024 Pathradia Gram CIT(Exemption), Vikas Mandal Ahmedabad Trust, At: I.T.A No. 1163/Srt/2024 & Others Sardar Patel Vidya Sankul & Others Pathradia, Post: Sarbhon, Tal: Bardoli, Dist: Surat- 394601 PAN: AACTP7176J 8 1176/Srt/2024 Shree Palwada CIT(Exemption), Kelvani Mandal, Ahmedabad Sanskar Bhavan, Near Punam Nagar, Bhatar Road, Surat

BARDOLI VIBHAG GRAM VIKAS CREDIT SOCIETY ,SURAT vs. CIT(EXEMPTION), AHMEDABAD

In the result, the appeal filed by the assessee is dismissed

Bench: Shri Sanjay Garg & Shri Bijayananda Prusethsl.

28, Sardar Nagar Ahmedabad Society, Sumul Dairy Road, Katargam, Surat-395004, PAN: AACTP6188J 7 1174/Srt/2024 Pathradia Gram CIT(Exemption), Vikas Mandal Ahmedabad Trust, At: I.T.A No. 1163/Srt/2024 & Others Sardar Patel Vidya Sankul & Others Pathradia, Post: Sarbhon, Tal: Bardoli, Dist: Surat- 394601 PAN: AACTP7176J 8 1176/Srt/2024 Shree Palwada CIT(Exemption), Kelvani Mandal, Ahmedabad Sanskar Bhavan, Near Punam Nagar, Bhatar Road, Surat

SHREE RAM KABIR MANDIR TRUST,SURAT vs. CIT(EXEMPTION), AHMEDABAD

In the result, the appeal filed by the assessee is dismissed

Bench: Shri Sanjay Garg & Shri Bijayananda Prusethsl.

28, Sardar Nagar Ahmedabad Society, Sumul Dairy Road, Katargam, Surat-395004, PAN: AACTP6188J 7 1174/Srt/2024 Pathradia Gram CIT(Exemption), Vikas Mandal Ahmedabad Trust, At: I.T.A No. 1163/Srt/2024 & Others Sardar Patel Vidya Sankul & Others Pathradia, Post: Sarbhon, Tal: Bardoli, Dist: Surat- 394601 PAN: AACTP7176J 8 1176/Srt/2024 Shree Palwada CIT(Exemption), Kelvani Mandal, Ahmedabad Sanskar Bhavan, Near Punam Nagar, Bhatar Road, Surat

PATIDAR SAMAJ,SURAT vs. CIT(EXEMPTION), AHMEDABAD

In the result, the appeal filed by the assessee is dismissed

Bench: Shri Sanjay Garg & Shri Bijayananda Prusethsl.

28, Sardar Nagar Ahmedabad Society, Sumul Dairy Road, Katargam, Surat-395004, PAN: AACTP6188J 7 1174/Srt/2024 Pathradia Gram CIT(Exemption), Vikas Mandal Ahmedabad Trust, At: I.T.A No. 1163/Srt/2024 & Others Sardar Patel Vidya Sankul & Others Pathradia, Post: Sarbhon, Tal: Bardoli, Dist: Surat- 394601 PAN: AACTP7176J 8 1176/Srt/2024 Shree Palwada CIT(Exemption), Kelvani Mandal, Ahmedabad Sanskar Bhavan, Near Punam Nagar, Bhatar Road, Surat

PATHRADIA GRAM VIKAS MANDAL TRUST,SURAT vs. CIT(EXEMPTION), AHMEDABAD

In the result, the appeal filed by the assessee is dismissed

Bench: Shri Sanjay Garg & Shri Bijayananda Prusethsl.

28, Sardar Nagar Ahmedabad Society, Sumul Dairy Road, Katargam, Surat-395004, PAN: AACTP6188J 7 1174/Srt/2024 Pathradia Gram CIT(Exemption), Vikas Mandal Ahmedabad Trust, At: I.T.A No. 1163/Srt/2024 & Others Sardar Patel Vidya Sankul & Others Pathradia, Post: Sarbhon, Tal: Bardoli, Dist: Surat- 394601 PAN: AACTP7176J 8 1176/Srt/2024 Shree Palwada CIT(Exemption), Kelvani Mandal, Ahmedabad Sanskar Bhavan, Near Punam Nagar, Bhatar Road, Surat

SARDAR VALLABHBHAI PATEL EDUCATION SOCIETY,BARDOLI vs. CIT(EXEMTION), AHMEDABAD

In the result, the appeal filed by the assessee is dismissed

Bench: Shri Sanjay Garg & Shri Bijayananda Prusethsl.

28, Sardar Nagar Ahmedabad Society, Sumul Dairy Road, Katargam, Surat-395004, PAN: AACTP6188J 7 1174/Srt/2024 Pathradia Gram CIT(Exemption), Vikas Mandal Ahmedabad Trust, At: I.T.A No. 1163/Srt/2024 & Others Sardar Patel Vidya Sankul & Others Pathradia, Post: Sarbhon, Tal: Bardoli, Dist: Surat- 394601 PAN: AACTP7176J 8 1176/Srt/2024 Shree Palwada CIT(Exemption), Kelvani Mandal, Ahmedabad Sanskar Bhavan, Near Punam Nagar, Bhatar Road, Surat

BAJIPURA GRAM VIKASH TRUST,SURAT vs. CIT(EXEMPTION), AHMEDABAD

In the result, the appeal filed by the assessee is dismissed

Bench: Shri Sanjay Garg & Shri Bijayananda Prusethsl.

28, Sardar Nagar Ahmedabad Society, Sumul Dairy Road, Katargam, Surat-395004, PAN: AACTP6188J 7 1174/Srt/2024 Pathradia Gram CIT(Exemption), Vikas Mandal Ahmedabad Trust, At: I.T.A No. 1163/Srt/2024 & Others Sardar Patel Vidya Sankul & Others Pathradia, Post: Sarbhon, Tal: Bardoli, Dist: Surat- 394601 PAN: AACTP7176J 8 1176/Srt/2024 Shree Palwada CIT(Exemption), Kelvani Mandal, Ahmedabad Sanskar Bhavan, Near Punam Nagar, Bhatar Road, Surat