Anudip Foundation for Social Welfare v. CIT(E)

160 Taxmann.com 624Reported decision2024#16936 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2024 to 2024.

Sections most often in play

Section 10AC Section 119 Section 80G(5)(iii)

Issues it is cited on

section 10(23c)(vi)section 80g(5)(iv)section 12a(1)(ac)(vi)section 80g(5)(iii)section 35 section 12a(1)(ac)section 119 section 80g(5)registration under section 12a section 12ab section 80g section 12a

Judgments citing Anudip Foundation for Social Welfare v. CIT(E)

PRACHEEN SHRI AGGARWAL DIGAMBER JAIN PANCHAYAT DELHI,DELHI vs. CIT (EXEMPTION), NEW DELHI

Appeal is allowed as indicated above for statistical purpose

ITA 1673/DEL/2024[2024-25]Status: DisposedITAT Delhi20 Aug 2024AY 2024-25

Bench: Shri S Rifaur Rahman & Shri Sudhir Pareek

For Appellant: Shri C S Agarwal, Sr. Adv. and Shri Ravi Pratap Mall, AdvFor Respondent: Ms Nimisha Singh, CIT(DR)

Section 10Section 119Section 80G

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH: ‘F’: NEW DELHI) BEFORE SHRI S RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI SUDHIR PAREEK, JUDICIAL MEMBER ITA No:- 1673/Del/2024 (Assessment Year- 2024-25) Pracheen Shri Aggarwal The C.I.T. (Exemption), Digamber Jain Panchayat Delhi, Vs. Delhi. 2515-17 Dharampura, Delhi-110006. PAN No: AABAP2564A APPELLANT RESPONDENT Assessee by : Shri C S Agarwal, Sr. Adv. and Shri Ravi Pratap Mall, Adv. Revenue by : Ms Nimisha Singh, CIT(DR) Date of Hearing : 20.05.2024 Date of Pronouncement : 20.08.2024 ORDER PER SUDHIR PAREEK, JM The aforetitled appeal arising out of…

THE NA vs. ARI AGRICULTURAL UNIVERSITY,NAVSARIVS.THE COMMISSIONER OF INCOME TAX(E), AHMEDABAD

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

ITA 435/AHD/2024[NA]Status: DisposedITAT Ahmedabad14 Jun 2024

Bench: 30.09.2022 As It Has Already Commenced 06.03.2004 Activities On 06-03-2022. 2. The Ld Commissioner Of Income Tax (Exemption), Has Erred In Facts & In Law In Rejecting The Application Under Section 80G (5) For The Reason That The Trust University Has Made Application For Final Registration Within The Validity Of Provisional Registration & That The Provisional Registration Is Valid Till Ay 2025-26. 3. On The Facts & In Circumstances Of The Case As Well As Law, The Ld. Cit(Exemption) Has Erred In Rejecting Assessee'S Application U/S 80G(5) Filed On 28.03.2023 On The Ground That Assessee Didn'T File The Application Before 30.09.2022 When The Assessee Has Filed The Application In Time As Per The Extension Granted Till 30.09.2023 As Per Circular No.6/2023 Dated 29-05-2023

For Appellant: Shri Rohan Thakkar, A.RFor Respondent: Shri Sanjay Punglia, CIT-D.R

Section 80GSection 80G(5)Section 80G(5)(iii)

…THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “D” BENCH Before: Ms. Annapurna Gupta, Accountant Member And Shri Siddhartha Nautiyal, Judicial Member Assessment Year : N.A. The Navsari Agricultural The CIT(E), 609, 6th Floor, University, Eru Char Rasta Navsari, Vs Aaykar Bhavan, Navsari-396450 Vejalpur, PAN: AAAJT2666F Ahmedabad-380015 (Appellant) (Respondent) Assessee by: Shri Rohan Thakkar, A.R. Revenue by: Shri Sanjay Punglia, CIT-D.R. Date of hearing : 30-05-2024 Date of pronouncement : 14-06-2024 आदेश/ORDER PER : SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER:- This appeal has been filed by the Assessee agai…

BHURABHAI PUNJABHAI PARSANA FOUNDATION,RAJKOT, GUJARAT vs. THE CIT(EXEMPTION) , AHMEDABAD, GUJARAT

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

ITA 428/AHD/2024[2023-24]Status: DisposedITAT Ahmedabad12 Jun 2024AY 2023-24

Bench: Shri Siddhartha Nautiyal (Judicial Member), Shri Makarand V. Mahadeokar (Accountant Member)

For Appellant: Shri Pratik Pala, A.RFor Respondent: Shri Sudhendu Das, CIT-D.R

Section 12ASection 80(5)Section 80GSection 80G(5)Section 80G(5)(iii)Section 80G(5)(iv)

…THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “B” BENCH Before: Shri Siddhartha Nautiyal, Judicial Member And Shri Makarand V. Mahadeokar, Accountant Member Assessment Year : 23-24 Bhurabhai Punjabhai The CIT(E), Parsana Foundation, Ahmedabad 1, Mavdi Plot Main Road, Vs (Respondent) Rajkot-360004 PAN: AAJCB8018R (Appellant) Assessee by: Shri Pratik Pala, A.R. Revenue by: Shri Sudhendu Das, CIT-D.R. Date of hearing : 30-05-2024 Date of pronouncement : 12-06-2024 आदेश/ORDER PER : SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER:- This appeal has been filed by the Assessee against the order passed by the Ld. Commissi…

CLEAN TEETH CLEAN MOUTH CHARITABLE TRUST,RAJKOT vs. COMMISSIONER OF INCOME TAX (EXEMPTIONS), AHMEDABAD

In the result, the appeal of the assessee is allowed

ITA 95/AHD/2024[2023-2024]Status: DisposedITAT Ahmedabad30 Apr 2024AY 2023-2024

Bench: Shri Siddhartha Nautiyal & Shri Makarand Vasant Mahadeokar

For Appellant: Shri Darshak M Thakkar, A.RFor Respondent: Shri Sudhendu Das, CIT-DR

Section 80GSection 80G(5)Section 80G(5)(iii)Section 80G(5)(iv)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, AHMEDABAD BEFORE SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER & SHRI MAKARAND VASANT MAHADEOKAR, ACCOUNTANT MEMBER I.T.A. No.95/Ahd/2024 (Assessment Year: N.A.) Clean Teeth Clean Mouth Vs. The Commissioner of Income Charitable Trust, Tax (Exemptions), 7/B.K. House, Nr. Amrapali Ahmedabad Cinema, Raiya Road, Azad Chowk, Rajkot-360001 [PAN No.AAATC9186H] (Appellant) .. (Respondent) Appellant by : Shri Darshak M Thakkar, A.R. Respondent by: Shri Sudhendu Das, CIT-DR Date of Hearing 24.04.2024 Date of Pronouncement 30.04.2024 O R D E R PER SIDDHARTHA NAUTIYAL - JUDICIAL…

NANA AND RANDER SUNNI VOHRA MEDICAL AND CHARITABLE TRUST,SURAT vs. COMMISSIONER OF INCOMETAX (EXEMPTION ) AHMEDABAD, AHMRDABAD

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

ITA 1000/AHD/2023[2023-24]Status: DisposedITAT Ahmedabad30 Apr 2024AY 2023-24

Bench: Shri Siddhartha Nautiyal & Shri Makarand Vasant Mahadeokar

For Appellant: Ms.Himali Mistry, A.RFor Respondent: Shri Sudhendu Das, CIT-DR

Section 80GSection 80G(5)Section 80G(5)(iii)Section 80G(5)(iv)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, AHMEDABAD BEFORE SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER & SHRI MAKARAND VASANT MAHADEOKAR, ACCOUNTANT MEMBER I.T.A. No.1000/Ahd/2023 (Assessment Year: 2023-24) Nana And Rander Sunni Vohra Vs. Commissioner of Income Tax Medical And Charitable Trust, (Exemption), Nana And RSVP CH Hospital, Ahmedabad 7/219,-Anagina Lane Rander, Gujarat-395005 [PAN No.AACTN8744N] (Appellant) .. (Respondent) Appellant by : Ms.Himali Mistry, A.R. Respondent by: Shri Sudhendu Das, CIT-DR Date of Hearing 25.04.2024 Date of Pronouncement 30.04.2024 O R D E R PER SIDDHARTHA NAUTIYAL - J…