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

In the result, appeal of the Revenue is dismissed

Charitable Trust v. ITO (1975) 98 ITR 557 (All.) and the judgment of Hon'ble Gujarat High Court in the case of Commissioner v. BalUtkarsh Society (1979) 119 ITR 137 (Guj.) and the decision of the Tribunal Delhi Bench 'A' in the case of Dharam Partishithanam (supra) and the decision of Tribunal in the case of St. Ann's Home

PRAJAPATI SAMAJ MAOLI BAZAR,NA vs. ARIVS.ADDITIONAL/JOINT/DEPUTY/ASSISTANT COMMISSIONER OF INCOME TAX/INCOME TAX OFFICER, NATIONAL E-ASSESSMENT CENTRE,, DELHI

In the result, the grounds of appeal raised by the assessee is allowed

Bench: Shri Pawan Singh(Virtual Hearing) Prajapati Samaj Maroli Bazar, Additional/Joint/Deputy/Assistant C/O-Ganpatbhai Mistri, At Commissioner Of Income Vs. Mahuvar, Post- Maroli Bazar, Tax/Income Tax Officer, Taluka: Jalalpore, National E-Assessment Centre, Navsari-396436. (Gujarat) Delhi. Pan No. Aabtp 2604 E Appellant/ Assessee Respondent/ Revenue

charitable trust, engaged in the service of poor for imparting education and medical relief. The assessee filed its return of income for A.Y. 2018-19 on 14/09/2018 declaring total income at NIL. In the computation of income, the assessee claimed deduction under Section 11 and 12 of the Income Tax Act, 1961 (in short, the Act) to the extent

THE DCIT,(EXEMPTION), CIRCLE-2,, AHMEDABAD vs. SHREE SURAT JILLA LEUVA PATIDAR SAMAJ TRUST,, SURAT

In the result, appeal of the Revenue is dismissed

Bench: Shri C.M.Garg & Shri O.P.Meenaआ.अ.सं./I.T.A. No.3282/Ahd/2014/Srt िनधा"रण वष"/Assessment Year : 2010-11 The Deputy Commissioner Of Vs. Shree Surat Jilla Leuva Patidar Income Tax, Samaj Trust, Circle-2, Ahmedabad. C/O.Sharadbhai D Patel, Afva Via, Vankaner, Tal.Bardoli, Surat – 394 610. [Pan: Aabts 2888 P] अपीलाथ" Appellant ""यथ"/Respondent Shri Mitish Modi – Ca िनधा"रती क" ओर से /Assessee By Shri Sreenivas Bidari – Cit(Dr) राज"व क" ओर से /Revenue By सुनवाई क" तारीख/ Date Of Hearing: 15.10.2018 उ"ोषणा क" तारीख/Pronouncement On 14.11.2018

section 143(3) of Income Tax Act,1961 (in short ‘the Act’). DCIT, Circle – 2, Ahmedabad Vs. Shree Surat Jilla Leuva Patidar Samaj Trust/ITA No.3282/Ahd/2014/SRT/AY.2010-11 Page 2 of 9 2. The Revenue has raised following grounds of appeal : “i) The Ld. Commissioner of Income-Tax (Appeals) has erred in law and on facts in deleting the addition of Rs.7,64

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

Bench: Shri Dinesh Mohan Sinha & Shri Bijyananda Pruseth

charitable trust. (vi) That the appellant could not prove that a higher price was paid by it to the farmers on account of higher yield or some other factors. Besides nowhere it has been claimed that at the time of supply of sugarcane by the farmers to the appellant, any agreement or contract 25 for payment of price higher than