The Tax Publishers 2023 TaxPub(GST) 70 (AAR-Guj) : (2023) 070 GST Law Times 0190 : (2023) 109 ITPJ (G) 0688

IN THE AUTHORITY FOR ADVANCE RULING, GUJARAT

MILIND KAVATKAR AND AMIT KUMAR MISHRA, MEMBER

In re Vikas Centre for Development,

GUJ/GAAR/R/2022/50

30 December, 2022

Applicant by: Rajesh I. Shah, Managing Trustee

ORDER

Brief facts:

M/s. Vikas Centre For Development is a charitable trust registered under section 12AA of the Income Tax Act, 1961 carrying out charitable activities. The objects of the Trust are to undertake, promote and support such activities leading to promotion of human development and welfare among general public and to render all types of services for the amelioration, relief, betterment and advancement of the community and for carrying out any programme for the benefit of the fellow beings and for any other object of public utility. Objects of the Trust covered under section 2(15) of the Income Tax Act.

1.1. The following activities are carried out by the applicant:-

Natural resource development linked with livelihood enhancement of marginalized coastal communities including agriculture labourers, small and marginal farmers, fishermen, salt and charcoal makers belonging to schedule class and tribe. The activities include plantation of mangroves and other salt tolerant varieties of plants along the coastal belt and terrestrial regions of Gujarat.

Empowerment of women from economically and socially marginalized communities through organizing self-help groups and providing legal services to address domestic issues

Sanitation (Construction of toilets) and organizing solid waste management programmes by collecting and managing domestic waste.

1.2. The applicant has submitted the details of main objectives of the trust and the activities being carried out as under:

SUBSCRIBE TaxPublishers.inSUBSCRIBE FOR FULL CONTENT

TaxPublishers.in

'Kedarnath', 7, Avadh Vihar, Near Nirali Dhani,

Chopasni Road

Jodhpur - 342 008 (Rajasthan) INDIA

Phones : 9785602619

E-Mail : mail@taxpublishers.in / mail.taxpublishers@gmail.com