How many judgments cite Aurora Educational Society v. CCIT?

31 judgments on BharatTax cite Aurora Educational Society v. CCIT (20 Taxmann.com 46), spanning 2022 to 2025.

Which sections of the Income Tax Act does Aurora Educational Society v. CCIT come up under?

It is most often cited in judgments turning on Section 12A, Section 10(23C), Section 80G, Section 12AB, Section 2(15), Section 115TD.

Aurora Educational Society v. CCIT

20 Taxmann.com 46Reported decision2012#3836 most cited

What is Aurora Educational Society v. CCIT authority for?

The scope and amplitude of Section 10(23C)(vi) of the Income-tax Act and its applicable provisos, rules, and forms are the subject of examination in relation to applications for approval.

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2022 to 2025.

Also referred to as

Aurora Educational Society v. CCIT · 20 taxmann.com 46 · Section 10(23C)(vi) · charitable trust approval · scope of section 10(23C)(vi) · provisos to section 10(23C)(vi) · rules and forms for section 10(23C)(vi) · CIT(Exemption) rejection · application for approval

Sections most often in play

Section 12A Section 10(23C)Section 80G Section 12AB Section 2(15)Section 115TD Section 10(23C)(vi)Section 10AB

Issues it is cited on

section 115td section 10(23c)(vi)section 80g(5)(iv)section 12a(1)(ac)(vi)section 80g(5)(iii)section 10(23c)section 80g(5)section 12a(1)(ac)section 12ab section 119 section 35 section 80g

Judgments citing Aurora Educational Society v. CCIT

RAM NIWAS MODI CHARITABLE SOCIETY, SOCIETY , KOTA,KOTA vs. CIT EXEMPTION, JAIPUR, JAIPUR

ITA 779/JPR/2025[2022-23]Status: DisposedITAT Jaipur20 Nov 2025AY 2022-23

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Shri Mahendra Gargieya, Adv. &For Respondent: Mrs. Anita Rinesh, Ld. JCIT

Section 12ASection 80GSection 80G(5)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR Mk0 ,l- lhrky{eh]U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, vk;dj vihyla-@ITA No.118 & 779/JPR/2025 Ram Niwas Modi Charitable cuke The CIT(E), Vs. Society, Jaipur. 152, Modi House, Gumanpura, Kota. LFkk;hys[kk la-@thvkbZvkjla-@PAN/GIR No.: AAATR8150J vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksjls@Assesseeby : Shri Mahendra Gargieya, Adv. & Shri Devang Gargieya, Adv. jktLo dh vksjls@Revenue by: Mrs. Anita Rin…

RAM NIWAS MODI CHARITABLE SOCIETY,JAIPUR vs. CIT-EXEMPTION, JAIPUR, JAIPUR

In the result, both the appeal of the assessee are disposed off\nthereby allowing the appeal of the assessee in ITA No

ITA 118/JPR/2025[2022-23]Status: DisposedITAT Jaipur20 Nov 2025AY 2022-23

For Appellant: Shri Mahendra Gargieya, Adv. &For Respondent: Mrs. Anita Rinesh, Ld. JCIT

Section 12ASection 80GSection 80G(5)

…{ "clean_text": "आयकर अपीलीय अधिकरण, जयपुर न्यायपीठ, जयपुर\nIN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR\nडा० एस. सीतालक्ष्मी, न्यायिक सदस्य एवं श्री राठोड कमलेश जयन्तभाई, लेखा सदस्य के समक्ष\nBEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI,\nआयकर अपीलसं. / ITA No.118 & 779/JPR/2025\nRam Niwas Modi Charitable Vs. The CIT(E),\nSociety, Jaipur.\n152, Modi House, Gumanpura,\nKota.\nस्थायीलेखा सं. / जीआईआर सं. / PAN/GIR No.: AAATR8150J\nअपीलार्थी / Appellant प्रत्यर्थी / Respondent\nनिर्धारिती की ओरसे / Assesseeby : Shri Mahendra Gargieya, Adv. &\nShri Devang Gargieya, Adv.\nराज…

PROTECT AND RESCUE ANIMALS IN NEED INITIATIVE (PRANI),CHENNAI vs. CIT, EXEMPTIONS,, CHENNAI

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

ITA 1151/CHNY/2025[-]Status: DisposedITAT Chennai03 Oct 2025

Bench: Shri Aby T Varkey & Shri Amitabh Shuklaआयकर अपील सं./Ita No.1151/Chny/2025 Assessment Years: - Protect & Rescue Animals In Need Commissioner Of Income Tax Initiative (Prani), (Exemptions), No.10, Door No.5, Bnb Flats, Chennai. 6Th Avenue, Ashok Nagar, Chennai- 600 083. [Pan: Aaftp0832N] (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से/ Assessee By : Shri M.Viswanathan, C.A. प्रत्यर्थी की ओर से /Revenue By : Shri Bipin C.N, Cit सुनवाई की तारीख/Date Of Hearing : 08.07.2025 घोषणा की तारीख /Date Of Pronouncement : 03.10.2025 आदेश / O R D E R Per Amitabh Shukla, A.M :

For Appellant: Shri M.Viswanathan, C.AFor Respondent: Shri Bipin C.N, CIT

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

…आयकर अपीलीय अधिकरण, ’सी’ न्यायपीठ, चेन्नई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI श्री एबी टी. वर्की, न्यायिर्क सदस्य एवं श्री अयिताभ शुक्ला, लेखा सदस्य के समक्ष BEFORE SHRI ABY T VARKEY, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.1151/Chny/2025 Assessment Years: - Protect and Rescue Animals in need Commissioner of Income Tax initiative (PRANI), (Exemptions), No.10, Door No.5, BNB Flats, Chennai. 6th Avenue, Ashok Nagar, Chennai- 600 083. [PAN: AAFTP0832N] (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से/ Assessee by : Shri M.Viswanathan, C.A.…

SOCIETY FOR COMMUNITY ORGANISATION AND PEOPLES EDUCATION (SCOPE),TIRUCHIRAPPALLI vs. CIT, EXEMPTIONS,, CHENNAI

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

ITA 1127/CHNY/2025[-]Status: DisposedITAT Chennai03 Oct 2025

Bench: Shri Aby T Varkey & Shri Amitabh Shuklaआयकर अपील सं./Ita No.1127/Chny/2025 Assessment Years: - Society For Community Organization Commissioner Of Income Tax & Peoples Education (Scope), (Exemptions), No.17, 16Th Cross, Ahmed Colony, Chennai. Ramalinga Nagar, Tiruchirappalli, Tamil Nadu- 620 003. [Pan: Aaets3488C] (प्रत्यर्थी/Respondent) (अपीलार्थी/Appellant) अपीलार्थी की ओर से/ Assessee By : Shri N.Arjun Raj, Advocate, प्रत्यर्थी की ओर से /Revenue By : Shri Bipin C.N, Cit सुनवाई की तारीख/Date Of Hearing : 07.07.2025 घोषणा की तारीख /Date Of Pronouncement : 03.10.2025 आदेश / O R D E R Per Amitabh Shukla, A.M :

For Appellant: Shri N.Arjun Raj, AdvocateFor Respondent: Shri Bipin C.N, CIT

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

…आयकर अपीलीय अधिकरण, ’सी’ न्यायपीठ, चेन्नई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI श्री एबी टी. वर्की, न्यायिर्क सदस्य एवं श्री अयिताभ शुक्ला, लेखा सदस्य के समक्ष BEFORE SHRI ABY T VARKEY, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.1127/Chny/2025 Assessment Years: - Society for Community Organization Commissioner of Income Tax and Peoples Education (SCOPE), (Exemptions), No.17, 16th Cross, Ahmed Colony, Chennai. Ramalinga Nagar, Tiruchirappalli, Tamil Nadu- 620 003. [PAN: AAETS3488C] (प्रत्यर्थी/Respondent) (अपीलार्थी/Appellant) अपीलार्थी की ओर से/ Assessee by…

ALAMELU MEMORIAL CHARITABLE TRUST,THIRUVALLUR vs. CIT, EXEMPTIONS,, CHENNAI

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

ITA 814/CHNY/2025[-]Status: DisposedITAT Chennai30 Jun 2025

Bench: Shri S.S. Viswanethra Ravi & Shri Amitabh Shuklaआयकर अपील सं./I.T.A. No.814/Chny/2025 Alamelu Memorial Charitable Trust, Vs. The Commissioner Of Income Tax No. 46, 2Nd Street, Sp Munusamy [Exemptions], Nagar, Gnt Road, Thervazhi, Chennai. Gummidipoondi, Thiruvallur 601 201. [Pan:Aaita6393E] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri K. Vishva Padmanabhan, C.A. ""थ" की ओर से/Respondent By : Shri G. Nandha Kumar, Cit सुनवाई की तारीख/ Date Of Hearing : 04.06.2025 घोषणा की तारीख /Date Of Pronouncement : 30.06.2025 आदेश /O R D E R Per S.S. Viswanethra Ravi: This Appeal Filed By The Assessee Is Directed Against The Order Dated 11.03.2024 Passed By The Ld. Commissioner Of Income Tax (Exemption), Chennai In Rejecting The Application Filed In Form 10Ab Under Clause (Iii) Of First Proviso To Section 80G(5) Of The Income Tax Act, 1961 [“Act” In Short].

For Appellant: Shri K. Vishva Padmanabhan, C.AFor Respondent: Shri G. Nandha Kumar, CIT

Section 10Section 12ASection 4Section 80GSection 80G(5)Section 80G(5)(iii)Section 80G(5)(iv)

…आयकर अपीलीय अिधकरण, ’सी’ "ायपीठ, चे"ई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI "ी एस.एस. िव"ने" रिव, "ाियक सद" एवं "ी अिमताभ शु"ा, लेखा सद" के सम" Before Shri S.S. Viswanethra Ravi, Judicial Member & Shri Amitabh Shukla, Accountant Member आयकर अपील सं./I.T.A. No.814/Chny/2025 Alamelu memorial Charitable Trust, Vs. The Commissioner of Income Tax No. 46, 2nd Street, SP Munusamy [Exemptions], Nagar, GNT Road, Thervazhi, Chennai. Gummidipoondi, Thiruvallur 601 201. [PAN:AAITA6393E] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant by : Shri K. Vishva Padmanabhan, C.A. ""थ" की ओर से/Res…

ARYA SAMAJ MANDIR ,BHILWARA vs. CIT(E) , JAIPUR

In the result, the appeals of the assessee in ITA No

ITA 1015/JPR/2024[2019-20]Status: DisposedITAT Jaipur22 Apr 2025AY 2019-20

For Appellant: Shri Devang Gargieya, Advocate &For Respondent: Smt. Runi Pal, CIT-DR

Section 12ASection 80G

…{ "clean_text": "आयकर अपीलीय अधिकरण, जयपुर न्यायपीठ, जयपुर\nIN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,\"B-Bench” JAIPUR\nडॉ. एस.सीतालक्ष्मी, न्यायिक सदस्य एवं श्री राठौड़ कमलेश जयन्तभाई, लेखा सदस्य के समक्ष\nBEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM\nआयकर अपील सं./ITA No. 1015 & 1021/JPR/2024\n\n\nArya Samaj Mandir,\n1, Dayanand Marg,\nBhilwara.\nबनाम\nVs.\nThe Commissioner of\nIncome-tax (Exemption),\nJaipur.\nस्थायीलेखा सं. / जीआईआर सं./PAN/GIR No.: AABAA7514R\nअपीलार्थी / Appellant\nप्रत्यर्थी / Respondent\nनिर्धारिती की ओरसे / Assessee by : Shri Devang Gargieya, Advoca…

SHRI DIGAMBAR JAIN SAMAJ SAMITI,JAIPUR vs. CIT EXEMPTION, JAIPUR

ITA 755/JPR/2024[2023-24]Status: DisposedITAT Jaipur28 Jan 2025AY 2023-24

Bench: SHRI GAGAN GOYAL (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)

For Appellant: Shri Tarun Mittal, C.A, &For Respondent: Shri Arvind Kumar, CIT-DR

Section 12ASection 80GSection 80G(5)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A-Bench” JAIPUR Jh xxu xks;y] ys[kk lnL; ,oa Jh ujsUnzdqekj] U;kf;d lnL; ds le{k BEFORE: SHRI GAGAN GOYAL, AM& SHRI NARINDER KUMAR, JM vk;dj vihy la-@ITA No. 754 & 755/JPR/2024 fu/kZkj.k o"kZ@Assessment Year : Shri Digambar Jain Samaj Samiti cuke The CIT (Exemption), v. Jaipur. D-62 Kaushlya Path Shyam Nagar, Jaipur. LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: ABKAS3162M vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksjls@Assesseeby : Shri Tarun Mittal, C.A, & Shri Harshit Agarwal, C.A. jktLo dh vksjls@Revenu…

SHRI DIGAMBAR JAIN SAMAJ SAMITI,JAIPUR vs. THE CIT (EXEMPTION), JAIPUR

ITA 754/JPR/2024[2023-2024]Status: DisposedITAT Jaipur28 Jan 2025AY 2023-2024

Bench: SHRI GAGAN GOYAL (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)

For Appellant: Shri Tarun Mittal, C.A, &For Respondent: Shri Arvind Kumar, CIT-DR

Section 12ASection 80GSection 80G(5)

UMMAT HUMAN HELP SANSTHA AJMER,AJMER vs. CIT EXEMPTION, JAIPUR

ITA 857/JPR/2024[NA]Status: DisposedITAT Jaipur24 Jan 2025

Bench: Dr. S. Seethalakshmi & Shri Gagan Goyal

For Appellant: Shri R. S. Poonia, CA, Ld. ARFor Respondent: Shri Arvind Kumar, CIT, Ld. DR

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

…IN THE INCOME TAX APPELLATE TRIBUNAL JAIPUR BENCH “A”, JAIPUR BEFORE Dr. S. SEETHALAKSHMI, JUDICIAL MEMBER AND SHRI GAGAN GOYAL, ACCOUNTANT MEMBER ITA Nos. 854 to 857/JPR/2024 Ummat Human Help Sanstha Ajmer, 223/51 Ward No. 63 Behind Jama Masjid, Nai Basti, Lohakhan, Ajmer H. O. Ajmer, H. O. Ajmer, Ajmer 305001. PAN No.:AACAU1381R ...... Appellant Vs. CIT Exemption, Jaipur ...... Respondent Appellant by : Shri R. S. Poonia, CA, Ld. AR Respondent by : Shri Arvind Kumar, CIT, Ld. DR Date of hearing : 15/01/2025 Date of pronouncement : 24/01/2025 O R D E R PER GAGAN GOYAL, A.M: This four appeals by the assesse…

UMMAT HUMAN HELP SANSTHA AJMER,AJMER vs. CIT EXEMPTION, JAIPUR

ITA 856/JPR/2024[NA]Status: DisposedITAT Jaipur24 Jan 2025

Bench: Dr. S. Seethalakshmi & Shri Gagan Goyal

For Appellant: Shri R. S. Poonia, CA, Ld. ARFor Respondent: Shri Arvind Kumar, CIT, Ld. DR

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

UMMAT HUMAN HELP SANSTHA AJMER,AJMER vs. CIT EXEMPTION, JAIPUR

ITA 855/JPR/2024[NA]Status: DisposedITAT Jaipur24 Jan 2025

Bench: Dr. S. Seethalakshmi & Shri Gagan Goyal

For Appellant: Shri R. S. Poonia, CA, Ld. ARFor Respondent: Shri Arvind Kumar, CIT, Ld. DR

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

UMMAT HUMAN HELP SANSTHA AJMER,AJMER vs. CIT EXEMPTION, JAIPUR

ITA 854/JPR/2024[NA]Status: DisposedITAT Jaipur24 Jan 2025

Bench: Dr. S. Seethalakshmi & Shri Gagan Goyal

For Appellant: Shri R. S. Poonia, CA, Ld. ARFor Respondent: Shri Arvind Kumar, CIT, Ld. DR

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

APJ ABDUL KALAM EDUCATION AND WELFARE TRUST,JAIPUR vs. CIT EXEMPTION, JAIPUR, JAIPUR

ITA 567/JPR/2024[NOT APPLICABLE]Status: DisposedITAT Jaipur15 Jan 2025

Bench: Dr. S. Seethalakshmi & Shri Gagan Goyalapj Abdul Kalam Education & Welfare Trust, 3Ga7, Housing Board Shastri Nagar, Jaipur- 302016. Pan No.:Aajta3141K ...... Appellant Vs. Cit Exemption, Jaipur– 302 015. ..... Respondent

For Appellant: Mr. Deepak Sharma, Adv. (thro. V.C.)For Respondent: Ms. Alka Gautam, CIT, Ld. DR

Section 12A

…IN THE INCOME TAX APPELLATE TRIBUNAL JAIPUR BENCH “B”, JAIPUR BEFORE Dr. S. SEETHALAKSHMI, JUDICIAL MEMBER AND SHRI GAGAN GOYAL, ACCOUNTANT MEMBER APJ Abdul Kalam Education and Welfare Trust, 3GA7, Housing Board Shastri Nagar, Jaipur- 302016. PAN No.:AAJTA3141K ...... Appellant Vs. CIT Exemption, Jaipur– 302 015. ..... Respondent Appellant by : Mr. Deepak Sharma, Adv. (thro. V.C.) Respondent by : Ms. Alka Gautam, CIT, Ld. DR Date of hearing : 06/01/2025 Date of pronouncement : 15/01/2025 O R D E R PER GAGAN GOYAL, A.M: This appeal by assessee is directed against the order of CIT (E), Jaipur dated 30.03.2024 p…

TREHAN SEVA BHARTI CHARITABLE TRUST,ALWAR vs. CIT(E), JAIPUR, JAIPUR

ITA 1028/JPR/2024[NA]Status: DisposedITAT Jaipur15 Jan 2025

Bench: Dr. S. Seethalakshmi & Shri Gagan Goyal

For Appellant: Mr. P. C. Parwal, CA, Ld. ARFor Respondent: Ms. Alka Gautam, CIT, Ld. DR

Section 12(1)Section 12ASection 80GSection 80G(5)

…IN THE INCOME TAX APPELLATE TRIBUNAL JAIPUR BENCH “B”, JAIPUR BEFORE Dr. S. SEETHALAKSHMI, JUDICIAL MEMBER AND SHRI GAGAN GOYAL, ACCOUNTANT MEMBER ITA Nos. 1027 & 1028/JPR/2024 Trehan Seva Bharti Charitable Trust, Kalani & Co., 5th Floor, Milestone Building Gandhi Nagar Turn, Tonk Road, Jaipur – 302 015. PAN No.:AADTT8776F ...... Appellant Vs. CIT Exemption, Jaipur – 302 015. ..... Respondent Appellant by : Mr. P. C. Parwal, CA, Ld. AR Respondent by : Ms. Alka Gautam, CIT, Ld. DR Date of hearing : 08/01/2025 Date of pronouncement : 15/01/2025 O R D E R PER GAGAN GOYAL, A.M: This two appeals by the assessee is…

TREHAN SEVA BHARTI CHARITABLE TRUST,ALWAR vs. CIT(E), JAIPUR, JAIPUR

In the result, both the appeals of the assessee are allowed

ITA 1027/JPR/2024[NA]Status: DisposedITAT Jaipur15 Jan 2025

Section 12(1)Section 12ASection 80G

…{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL\nJAIPUR BENCH “B”, JAIPUR\nBEFORE Dr. S. SEETHALAKSHMI, JUDICIAL MEMBER AND\nSHRI GAGAN GOYAL, ACCOUNTANT MEMBER\nITA Nos.1027 & 1028/JPR/2024\n\nTrehan Seva Bharti Charitable Trust,\nKalani & Co., 5th Floor, Milestone Building\nGandhi Nagar Turn, Tonk Road,\nJaipur - 302 015.\nPAN No.:AADTT8776F\nAppellant\n\nVs.\n\nCIT Exemption,\nJaipur - 302 015.\nRespondent\n\nAppellant by\n: Mr. P. C. Parwal, CA, Ld. AR\nRespondent by\n: Ms. Alka Gautam, CIT, Ld. DR\nDate of hearing\n: 08/01/2025\nDate of pronouncement : 15/01/2025\n\nORDER\nPER GAGAN GOYAL, A.M:\n\nTh…

GROW FOUNDATION GANDHINAGAR,GANDHINAGAR vs. THE CIT(EXEMPTION), AHMEDABAD

In the result, the appeal of the assessee is allowed for 9

ITA 734/AHD/2024[NA]Status: DisposedITAT Ahmedabad10 Sept 2024

Bench: Shri Siddhartha Nautiyal & Shri Makarand Vasant Mahadeokar

For Appellant: Respondent by: Shri H Phani, CIT. DRFor Respondent: Shri H Phani, CIT. DR

Section 10Section 80Section 80FSection 80GSection 80G(5)Section 80G(5)(iii)

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, AHMEDABAD BEFORE SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER & SHRI MAKARAND VASANT MAHADEOKAR, ACCOUNTANT MEMBER I.T.A. No.734/Ahd/2024 (Assessment Year: NA) Grow Foundation, Vs. The Commissioner of Income Plot No.37/2 Sector-5A, Tax (Exemption), Gandhinagar-382006. Ahmedabad [PAN No.AACTG0715G] (Appellant) .. (Respondent) None Appellant by : Respondent by: Shri H Phani, CIT. DR Date of Hearing 03.09.2024 10.09.2024 Date of Pronouncement O R D E R PER SIDDHARTHA NAUTIYAL - JUDICIAL MEMBER: This appeal has been filed by the Assessee against the order passed by the…

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…

TATAM SEVA SANSTHAN,BHAVNAGAR vs. COMMISSIONER OF INCOME TAX, (EXEMEPTION), AHMEDABAD

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

ITA 798/AHD/2023[2023-24]Status: DisposedITAT Ahmedabad30 Apr 2024AY 2023-24

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

For Appellant: Shri Hiren Vepari, A.RFor Respondent: Dr. Darsi Suman Ratnam, CIT-DR

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

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE SMT. ANNAPURNA GUPTA, ACCOUNTANT MEMBER & SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. No.798/Ahd/2023 (Assessment Year: 2023-24) Tatam Seva Sansthan, Vs. Commissioner of Income Tax Block No.88, Flat No.2, (Exemption), Vijayrajnagar, Bhavnagar, Ahmedabad Gujarat-364003 [PAN No.AACTT7979F] (Appellant) .. (Respondent) Appellant by : Shri Hiren Vepari, A.R. Respondent by: Dr. Darsi Suman Ratnam, CIT-DR Date of Hearing 15.04.2024 Date of Pronouncement 30.04.2024 O R D E R PER SIDDHARTHA NAUTIYAL - JUDICIAL MEMBER: This appeal has been filed by t…

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