Bhojalram Leuva Patel Seva Samaj Trust v. CIT (Exemptions)

162 Taxmann.com 270Reported decision2024#12552 most cited
8

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2024 to 2025.

Sections most often in play

Section 12ABSection 12ASection 13(1)(b)Section 12A(1)(ac)(iii)Section 12A(1)(ac)(vi)Section 13(1)Section 2(15)

Issues it is cited on

section 13(1)(b)section 13(1)registration under section 12asection 12aachildsection 12a(1)(ac)(iii)section 12absection 12asection 12section 11section 13opportunity of being heard

Judgments citing Bhojalram Leuva Patel Seva Samaj Trust v. CIT (Exemptions)

SHREE NISHKALANK MAHADEV KOLIYAK,BHAVNAGAR vs. CIT(EXEMPTION), AHMEDABAD

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

ITA 868/AHD/2024[NA]Status: DisposedITAT Ahmedabad22 Jan 2025

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

For Appellant: Shri Mohit Balani, A.RFor Respondent: Shri Ritesh Parmar, CIT DR
Section 12ASection 13(1)Section 13(1)(b)

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, AHMEDABAD BEFORE DR. BRR KUMAR, VICE PRESIDENT & SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. No.868/Ahd/2024 (Assessment Year: N.A.) Shree Nishkalank Mahadev Vs. Commissioner of Income Tax Koliyak, (Exemption), Koliyak Gogha, Ahmedabad Bhavnagar-364070 [PAN No.ABGTS0692B] (Appellant) .. (Respondent) Appellant by : Shri Mohit Balani, A.R. Respondent by: Shri Ritesh Parmar, CIT DR 26.11.2024 Date of Hearing Date of Pronouncement 22.01.2025 O R D E R PER SIDDHARTHA NAUTIYAL - JUDICIAL MEMBER: This appeal has been filed by the Assessee against the order passed by…

THE SURSEZ UNIT HOLDERS ASSOCIATION,SURAT vs. CIT(EXEMPTION), AHMEDABAD

In the result, appeal of the assessee is dismissed

ITA 593/SRT/2024[NA]Status: DisposedITAT Surat15 Jan 2025

Bench: Shri Pawan Singh & Shri Bijayananda Prusethआयकर अपील सं./Ita No.593/Srt/2024 (Physical Hearing) The Sursez Unit Holders Vs. The Cit(Exemption), Association, Ahmedabad 33-35, Sahjanand Tech. P. Ltd., Surat Sez, Surat – 394230. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aactt0367M (Appellant) (Respondent) Appellant By Shri Suresh K. Kabra, Ca Respondent By Shri Ravi Kant Gupta, Cit(Dr) Date Of Hearing 17/12/2024 Date Of Pronouncement 15/01/2025

Section 12ASection 12A(1)(ac)

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER & SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.593/SRT/2024 (Physical Hearing) The Sursez Unit Holders Vs. The CIT(Exemption), Association, Ahmedabad 33-35, Sahjanand Tech. P. Ltd., Surat SEZ, Surat – 394230. "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AACTT0367M (Appellant) (Respondent) Appellant by Shri Suresh K. Kabra, CA Respondent by Shri Ravi Kant Gupta, CIT(DR) Date of Hearing 17/12/2024 Date of Pronouncement 15/01/2025 आदेश / O R D E R PER BIJAYANANDA PRUSETH, AM: This appeal emanates from the or…

ROTARY INTERNATIONAL DISTRICT 3054 CHARITABLE TRUST ,AHMEDABAD vs. THE CIT(EXEMPTION), AHMEDABAD

In the result, the appeal filed by the Assessee is hereby allowed

ITA 844/AHD/2023[NA]Status: DisposedITAT Ahmedabad26 Nov 2024

Bench: Shri T.R. Senthil Kumar (Judicial Member), Shri Narendra Prasad Sinha (Accountant Member)

Section 12A

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “B” BENCH Before: Shri T.R. Senthil Kumar, Judicial Member And Shri Narendra Prasad Sinha, Accountant Member Rotary International The CIT(Exemption), District 3054 Ahmedabad Charitable Trust Vs 34, World Business House, Near Parimal Garden, Ellisbridge, Ahmedabad-380006 PAN: AAETR1710L (Respondent) (Appellant) Assessee Represented: Shri Anil Kshatriya, Advocate Revenue Represented: Shri Sudhendu Das, CIT-DR Date of hearing : 27-08-2024 Date of pronouncement : 26-11-2024 आदेश/ORDER PER : T.R. SENTHIL KUMAR, JUDICIAL MEMBER:- This appeal is filed by the Asse…

SHREE KALOL STHANAKVASI JAIN MITRA MANDAL,AHMEDABAD vs. THE CIT(EXEMPTION), AHMEDABAD

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

ITA 947/AHD/2024[NA]Status: DisposedITAT Ahmedabad18 Nov 2024

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

For Appellant: Shri Vinit N. Shah, ARFor Respondent: Shri A.P. Singh, CIT-DR
Section 12ASection 12A(1)(ac)Section 2(15)

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, AHMEDABAD BEFORE SMT. ANNAPURNA GUPTA, ACCOUNTANT MEMBER & SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. No.947/Ahd/2024 Shree Kalol Sthanakvasi Jain Mitra Vs. The Commissioner of Income Mandal, Tax (Exemption), C/o. Vinodchandra S. Shah, Ahmedabad. 38, Kalptaru Society, Mirambika Road, Naranpura, Ahmedabad – 382 721. [PAN – AAFTS 3231 A] (Appellant) .. (Respondent) Appellant by : Shri Vinit N. Shah, AR Respondent by: Shri A.P. Singh, CIT-DR Date of Hearing 07.10.2024 Date of Pronouncement 18.11.2024 O R D E R PER SIDDHARTHA NAUTIYAL - JUDICIAL MEMBER: This a…

SHRI UMRALA TALUKA SARDAR PATEL PRAJAPATI SAMAJ TRUST,BHAVNAGAR vs. THE CIT(EXEMPTION), AHMEDABAD

In the result, in view of the above observations, the matter is restored to the file of CIT

ITA 894/AHD/2023[NA]Status: DisposedITAT Ahmedabad06 Nov 2024

Bench: Smt. Annapurna Gupta (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

Section 12ASection 13Section 13(1)(b)

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “D” BENCH Before: Smt. Annapurna Gupta, Accountant Member And Shri T.R. Senthil Kumar, Judicial Member Shri Umrala Taluka The CIT(Exemption), Sardar Patel Prajapati Ahmedabad Samaj Trust Vs Village Umrala VIA Dhola Junction Tal: Umrala Bhavnagar-364330 Gujarat PAN: AAMTS3322D (Respondent) (Appellant) Assessee Represented: Shri Mohit Balani, A.R. Revenue Represented: Dr. Darsi Suman Ratnam, CIT-DR Date of hearing : 02-09-2024 Date of pronouncement : 06-11-2024 आदेश/ORDER PER : T.R. SENTHIL KUMAR, JUDICIAL MEMBER:- This appeal is filed by the Assessee as…

SHREE NAMINATH SHWETAMBER MURTIPUJAK TAPAGACHH JAIN RELIGIOUS TRUST,VAPI vs. THE CIT(EXEMPTION), AHMEDABAD

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

ITA 874/AHD/2024[NA]Status: DisposedITAT Ahmedabad30 Sept 2024

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

For Appellant: Shri Hardik Vora, A.RFor Respondent: Shri R. N. Dsouza, CIT DR
Section 12(1)(ac)Section 12ASection 13(1)(b)

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, AHMEDABAD BEFORE SMT. ANNAPURNA GUPTA, ACCOUNTANT MEMBER & SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. No.874/Ahd/2024 (Assessment Year: N.A.) Shree Naminath Shwetamber Vs. Commissioner of Income Tax Murtipujak Tapagachh Jain Religious (Exemption), Trust, Ahmedabad Nehru Street Vapi, Nehru Street Nr. Jain Derasar, Vapi-396191 [PAN No.AAZTS5625A] (Appellant) .. (Respondent) Appellant by : Shri Hardik Vora, A.R. Respondent by: Shri R. N. Dsouza, CIT DR 19.09.2024 Date of Hearing Date of Pronouncement 30.09.2024 O R D E R PER SIDDHARTHA NAUTIYAL - JUDICIAL MEMBE…

BARGAHE HUSAINI TRUST,MONPAR vs. THE COMMISSIONER OF INCOME TAX(EXEMPTION), AHMEDABAD

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

ITA 826/AHD/2023[-]Status: DisposedITAT Ahmedabad22 Jul 2024

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

For Appellant: Shri Mohit Balani, A.RFor Respondent: Shri Vijay Kumar Jaiswal, CIT DR
Section 11Section 12ASection 12A(1)(ac)

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, AHMEDABAD BEFORE SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER & SHRI NARENDRA PRASAD SINHA, ACCOUNTANT MEMBER I.T.A. No.826/Ahd/2023 (Assessment Year: N.A.) Bargahe Husaini Trust-Monpar, Vs. Commissioner of Income Tax Block No.2, Aabasi Apartment (Exemption), Nutan Nagar, Ambavadi, Mahuva, Ahmedabad Gujarat-364290 [PAN No.ABATS9354C] (Appellant) .. (Respondent) Appellant by : Shri Mohit Balani, A.R. Respondent by: Shri Vijay Kumar Jaiswal, CIT DR Date of Hearing 03.07.2024 Date of Pronouncement 22.07.2024 O R D E R PER SIDDHARTHA NAUTIYAL - JUDICIAL MEMBER: This ap…

RENEWED HOPE COMMUNITY TRUST,NEW PANVEL vs. COMMISSIONER OF INCOME TAX EXEMPTIONS PUNE, PUNE

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

ITA 4542/MUM/2023[NOT APPLICABLE]Status: DisposedITAT Mumbai22 Jul 2024

Bench: Shri Prashant Maharishi, Am & Shri Sunil Kumar Singh, Jm Renewed Hope Community Commissioner Of Income Trust Tax Exemption Pune 322, 3Rd Floor, Income Tax 42, Vighnaharta Enclave, Matheran Road, Office Vs. New Panvel, Pmt Building, Swargate, Navi Mumbai, Thane- Shankar Sheth Road, 410206 Pune-411037 (Appellant) (Respondent) Pan No. Aaetr5822

For Appellant: Mr. Rohan N. Dedhia, ARFor Respondent: Mr. Rajesh Meshram, DR
Section 12A

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI SUNIL KUMAR SINGH, JM Renewed Hope Community Commissioner of Income Trust Tax Exemption Pune 322, 3rd Floor, Income Tax 42, Vighnaharta Enclave, Matheran Road, Office Vs. New Panvel, PMT Building, Swargate, Navi Mumbai, Thane- Shankar Sheth Road, 410206 Pune-411037 (Appellant) (Respondent) PAN No. AAETR5822 Assessee by : Mr. Rohan N. Dedhia, AR Revenue by : Mr. Rajesh Meshram, DR Date of hearing: 22.05.2024 Date of pronouncement : 22.07.2024 O R D E R PER PRASHANT MAHARISHI, AM: 01. ITA No. 4542/Mum/2023 is fil…