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VIKAS CENTRE FOR DEVELOPMENT, ISHAVASYAM,
(Authority for Advance Ruling, Gujrat)

Hon'ble Judges:

MILIND KAVATKAR
AMIT KUMAR MISHRA
Pet. Counsel
Rajesh I. Shah
Res. Counsel
---

Petitioner / Applicant

VIKAS CENTRE FOR DEVELOPMENT, ISHAVASYAM,
Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Gujrat

Date Dec 30, 2022
Order No.

GUJ/GAAR/R/2022/50

Citation

2022(12) TAXREPLY 6813
Original Order
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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 u/s 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 vari....

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