आदेश/ORDER

PER BENCH:

Out of these five appeals, two appeals being ITA Nos.991 & 992/Ahd/2023 filed by the assessee, namely, Parul Arogya Seva Mandal Trust and ITA No.993/Ahd/2023 filed by the assessee namely, Parul University for Assessment Years (AYs) 2016-17, 2017-18 & 2017-18 respectively and ITA Nos.1018 & 1019/Ahd/2023 filed by the Revenue for AYs 2016-17 & 2017-18 are directed against the separate orders of Ld. Commissioner of Income-tax (Appeals)-11, Ahmedabad [Ld. CIT(A)] all dated 22/09/2023. Since these appeals filed in the case of assessees belonging to the same group, involve common issues, the same have been heard together and are being disposed of by a single consolidated order for the sake of convenience.

Facts of the case

2. The assessee Trust is a public charitable Trust with main aim is to provide education in Diploma Engineering all disciplines; to achieve this objects the assessee Trust is running various colleges in the name as