1109 (Ahmedabad-Trib.), Gandhinagar Ayyapa Pooja Samiti v. CIT(E)

170 Taxmann.com 797Reported decision2025#5681 most cited

What is 1109 (Ahmedabad-Trib.), Gandhinagar Ayyapa Pooja Samiti v. CIT(E) authority for?

The Commissioner of Income Tax (Exemptions) cannot reject an application for registration under section 12A(1)(ac)(i) solely on technical grounds without considering the genuineness of the trust's activities.

20

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2025 to 2026.

Also referred to as

Gandhinagar Ayyapa Pooja Samiti v. CIT(E) · section 12A(1)(ac)(i) · section 12A(1)(ac)(vi) · genuineness of activities · technical defect · registration

Issues it is cited on

Judgments citing 1109 (Ahmedabad-Trib.), Gandhinagar Ayyapa Pooja Samiti v. CIT(E)

Buddhadev Educational Charitable Trust, Thane vs. Exemption Ward, Thane

In the result, appeal of the assessee is allowed for the statistical purposes

ITA 5889/MUM/2025[2025-26]Status: DisposedITAT Mumbai27 Nov 2025AY 2025-26

Bench: Shri Amit Shukla & Shri Girish Agrawalassessment Year: 2025-26 Buddhadev Educational Vs Income Tax Officer (Exemption), Charitable Trust Ward, Thane A/8 Buddhadev Nagar Sarovar Qureshi Mansion, Gokhale Road, Malyan, Dahanu Road, Thane Naupada, Thane West, Thane 401601 400602 Pan: (Aabtb8363Q) Appellant Respondent Present For: Appellant By : Shri Piyush Bafna, Ca (Virtually Appeared) Respondent By : Ms. Agnes Thomas, Cit Dr Date Of Hearing : 20.11.2025 Date Of Pronouncement : 27.11.2025 O R D E R Per Girish Agrawal: This Appeal Filed By The Assessee Is Against The Order Of Cit(Exemption), Pune Vide Din & Notice No. Itba/Exm/F/Exm45/2025- 26/1079838444(1) Dated 21.08.2025 Passed U/S. 12Ab Of The Income-Tax Act, 1961 (Hereinafter Referred To As The “Act”), Dated 21.08.2025. 2. Grounds Taken By The Assessee Are Reproduced As Under: “Erroneous Rejection Of Application: 1. On The Facts & In The Circumstances Of The Case & On Facts Hon'Ble Cit Exemption Pune Has Erred In Rejecting The Application Of The Appellant Trust For Final

For Appellant: Shri Piyush Bafna, CA (Virtually appeared)For Respondent: Ms. Agnes Thomas, CIT DR
Section 12ASection 12A(1)(ac)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER Assessment Year: 2025-26 Buddhadev Educational vs Income Tax Officer (Exemption), Charitable Trust Ward, Thane A/8 Buddhadev Nagar Sarovar Qureshi Mansion, Gokhale Road, Malyan, Dahanu Road, Thane Naupada, Thane West, Thane 401601 400602 PAN: (AABTB8363Q) Appellant Respondent Present for: Appellant by : Shri Piyush Bafna, CA (Virtually appeared) Respondent by : Ms. Agnes Thomas, CIT DR Date of Hearing : 20.11.2025 Date of Pronouncement : 27.11.2025 O R D E R PER GIRISH AGRAWAL…

Sunrise Education Trust, Surendranagar vs. The CIT(Exemption), Ahmedabad

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 249/AHD/2025[NA]Status: DisposedITAT Ahmedabad30 Jul 2025

Bench: Smt.Annapurna Gupta & Shri T.R.Senthil Kumarsunrise Education Trust Vs. The Cit (Exemption) C/O. Chavda Dhirubhai P. Ahmedabad–380 015 Po Tuva, Wadhwancity Surendranagar - 363 421 Pan No. : Aafts 9891 J (Appellant) (Respondent) .. Assessee By : Shri Chirag Shah, Ar Revenue By : Shri Rignesh Das, Cit-Dr Date Of Hearing 17/07/2025 Date Of Pronouncement 30/07/2025 आदेश / O R D E R Per T.R. Senthil Kumar: This Appeal Is Filed By The Assessee As Against The Order Dated 02/12/2024 Passed By The Commissioner Of Income Tax (Exemption), Ahmedabad [Hereinafter Referred To As “Cit(E)”] Denying Registration Under Section 12A Of The Income Tax Act, 1961 (Hereinafter Referred To As “The Act”).

For Appellant: Shri Chirag Shah, ARFor Respondent: Shri Rignesh Das, CIT-DR
Section 11Section 12ASection 12A(1)(ac)

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, AHMEDABAD BEFORE SMT.ANNAPURNA GUPTA,ACCOUNTANT MEMBER & SHRI T.R.SENTHIL KUMAR, JUDICIAL MEMBER Sunrise Education Trust Vs. The CIT (Exemption) C/o. Chavda Dhirubhai P. Ahmedabad–380 015 PO Tuva, Wadhwancity Surendranagar - 363 421 PAN No. : AAFTS 9891 J (Appellant) (Respondent) .. Assessee by : Shri Chirag Shah, AR Revenue by : Shri Rignesh Das, CIT-DR Date of Hearing 17/07/2025 Date of Pronouncement 30/07/2025 आदेश / O R D E R PER T.R. SENTHIL KUMAR, JUDICIAL MEMBER: This appeal is filed by the assessee as against the order dated 02/12/2024 passed by the C…

Natyakala Parampara Foundation, Mumbai vs. The CIT (Exemption), Mumbai

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 6250/MUM/2024[-]Status: DisposedITAT Mumbai27 Jun 2025

Bench: Shri Vikram Singh Yadav & Ms. Kavitha Rajagopalnatyakala Parampara The Commissioner Of Income Tax Foundation, (Exemptions), B-307, Lilly Dosti Acres, Vs. Room No. 601, #Rd Floor, B-Wing 6Th Floor, Wadala, Antop Hill, Cumballa Hill, Mumbai-400037 Mtnl Te Building, Pedder Road, Pan : Aajcn0851E Cumballa Hill, Mumbai-400026 (Appellant) (Respondent) For Assessee : Shri Prashant Ghumare For Revenue : Shri Satyaprakash R.Singh, Cit-Dr Date Of Hearing : 26-06-2025 Date Of Pronouncement : 27-06-2025 O R D E R Per Vikram Singh Yadav, A.M : This Is An Appeal Filed By The Assessee Against The Order Of The Ld. Commissioner Of Income Tax (Exemptions)-Mumbai [„Ld.Cit(E)‟], Dated 17-10-2024, Wherein The Assessee‟S Application Dt. 17-05-2024, Seeking Registration U/S. 80G Of The Income Tax Act, 1961 („The Act‟) Was Rejected.

For Appellant: Shri Prashant GhumareFor Respondent: Shri Satyaprakash R.Singh, CIT-DR
Section 10Section 11Section 12Section 5Section 80GSection 80G(5)Section 80G(5)(iv)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI “B” BENCH : MUMBAI BEFORE SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER AND MS. KAVITHA RAJAGOPAL, JUDICIAL MEMBER Natyakala Parampara The Commissioner of Income Tax Foundation, (Exemptions), B-307, Lilly Dosti Acres, vs. Room No. 601, #rd Floor, B-Wing 6th Floor, Wadala, Antop Hill, Cumballa Hill, Mumbai-400037 MTNL TE Building, Pedder Road, PAN : AAJCN0851E Cumballa Hill, Mumbai-400026 (Appellant) (Respondent) For Assessee : Shri Prashant Ghumare For Revenue : Shri Satyaprakash R.Singh, CIT-DR Date of Hearing : 26-06-2025 Date of Pronouncement : 27-06-2025 O R D E R PER…