Case law before Hon’ble Income Tax Appellate Tribunal
Dharamdas Charitable Trust
V.
CIT(Exemption)
ITAT Ahmedabad bench held that CIT(E) was not justified in rejecting the assessee’s application for approval under Section 80G(5) of the Act on the ground that one of the objects of the trust was religious in nature. The Tribunal observed that activities such as organising Ramkatha, Bhagwat Katha, and Yagna cannot be regarded as propagation of any particular religion; rather, these programmes are conducted for the benefit of the public at large. They serve to guide society towards a moral, spiritual, and contented life, encourage individuals to refrain from sinful or immoral conduct, and ultimately promote peace, progress, and the welfare of all.
Coram: Shri Sanjay Garg, Judicial Member & Shri Narendra Prasad Sinha, Accountant Member
Counsel: Hardik V. Vora, Adv. for the Appellant. Shri R P Rastogi, CIT. DR for the Respondent.
[Mohan Bhagwatprasad Agrawal v. DCIT, Circle- 4 (2) – ITA No.29/Ahd/2019 – Date: 12.04.2019 - Ahmedabad ]
Case
law before Hon’ble Income Tax Appellate Tribunal
[2022] 136 taxmann.com 128
(Ahmedabad - Trib.)
IN THE ITAT AHMEDABAD BENCH 'C'
ACIT V/S Armee Infotech
INCOME
TAX : Funds given by assessee as donation to political parties and charitable
Institutions (donees) under section 80GGC could not have been disallowed
treating same as bogus on ground that donees failed to use it for object which
had been made eligible to receive donation as Act nowhere puts obligation upon
donor to ensure how funds are utilized by donee towards their objects.
Coram:
Rajpal Yadav, VICE-PRESIDENT & Waseem Ahmed, ACCOUNTANT MEMBER
Counsel:
Mukesh Kumar Sharma, Sr. DR for the Appellant. Hardik V. Vora, Adv. for the
Respondent.
Case
law before Hon’ble Central Administrative Tribunal
For Service matter:
Preethi L. Rao V/S Union of India & Ors.
CAT, Ahmedabad OA No. 410/2022
The
Central Administrative Tribunal, Ahmedabad Bench, held that the applicant’s
request for inter-charge transfer from Gujarat to Karnataka, made after
completion of 10 years of service, could not be defeated by subsequent CBDT
instructions dated 22.12.2020 restricting transfers to loan basis. Since her
request was submitted prior to the issuance of the circular and her hardship
was comparable to other exceptional cases where transfer was granted, the
Tribunal directed the respondents to reconsider her representation dated
11.02.2020 under the earlier regime within 12 weeks.
Coram:
Hon’ble Shri Justice Rameshwar Vyas, Member (J) & Hon’ble Dr. A. K. Dubey,
Member (A)
Counsel: Adv.
Hardik V Vora for the Applicant. Adv. Chirayu Mehta for the Respondent.