CIT (Exemptions) v. Bayath Kutchhi Dasha Oswal Jain Mahajan Trust

74 Taxmann.com 199High Court2016#3452 most cited
35

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2018 to 2025.

Also reported as

243 Taxmann 60

Sections most often in play

Section 12ASection 12ABSection 13(1)(b)Section 12A(1)(ac)(iii)Section 11Section 2(15)Section 80GSection 80G(5)

Issues it is cited on

section 13(1)(b)section 12ab(4)section 13(1)section 12ab(1)(b)(ii)section 12a(1)(ac)(i)registration under section 12asection 12a(1)(ac)(vi)childsection 12a(1)(ac)(iii)section 2(15)section 12ab(1)section 12ab

Judgments citing CIT (Exemptions) v. Bayath Kutchhi Dasha Oswal Jain Mahajan Trust

SIR P.T. SARVAJANIK COLLEGE OF SCIENCE ALUMNI ASSOCIATION,SURAT vs. CIT (EXEMPTION), AHMEDABAD

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

ITA 891/SRT/2024[0]Status: DisposedITAT Surat04 Nov 2025

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Pruseth

Section 115TSection 12ASection 12A(1)(ac)Section 80G(5)(iii)

…IN THE INCOME-TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER & SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER ITA Nos.890 & 891/SRT/2024 (Physical Hearing) Sir P. T. Sarvajanik College of Vs. The CIT(Exemption), Science Alumni Association, Ahmedabad 32, Parag Sankalp Society, B/h St. Xaviers High School, Ghod Dod Road, Surat - 395007 "थायीलेखासं./जीआइआरसं./PAN/GIR No.: ABFTS0140K (Appellant) (Respondent) Appellant by Shri Akshay M. Modi, CA Respondent by Shri Mukesh Jain, CIT-DR Date of Hearing 02/09/2025 Date of Pronouncement 04/11/2025 आदेश / O R D E R PER BIJAYANANDA P…

SIR P.T. SARVAJANIK COLLEGE OF SCIENCE ALUMNI ASSOCIATION,SURAT vs. CIT (EXEMPTION), AHMEDABAD

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

ITA 890/SRT/2024[0]Status: DisposedITAT Surat04 Nov 2025

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Pruseth

Section 115TSection 12ASection 12A(1)(ac)Section 80G(5)(iii)

…IN THE INCOME-TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER & SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER ITA Nos.890 & 891/SRT/2024 (Physical Hearing) Sir P. T. Sarvajanik College of Vs. The CIT(Exemption), Science Alumni Association, Ahmedabad 32, Parag Sankalp Society, B/h St. Xaviers High School, Ghod Dod Road, Surat - 395007 "थायीलेखासं./जीआइआरसं./PAN/GIR No.: ABFTS0140K (Appellant) (Respondent) Appellant by Shri Akshay M. Modi, CA Respondent by Shri Mukesh Jain, CIT-DR Date of Hearing 02/09/2025 Date of Pronouncement 04/11/2025 आदेश / O R D E R PER BIJAYANANDA P…

HAJI PIR MOHMAD YUSUF WAQF,SURAT vs. CIT(EXEMPTION), AHMEDABAD

In the result, appeal of the assessee is dismissed

ITA 1326/SRT/2024[2024-25]Status: DisposedITAT Surat15 Oct 2025AY 2024-25

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Prusethआयकर अपील सं./Ita No.1326/Srt/2024 (Hybrid Hearing) Haji Pir Mohmad Yusuf Waqf Commissioner Of Income-Tax बनाम/ Chowk Bazar, Surat- 395 003 (Exemption), Ahmedabad-380 015 Vs. "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aacth 6551 R (अपीलाथ"/Appellant) (""थ" /Respondent) िनधा"रती की ओर से /Appellant By Shri Suresh K. Kabra, Ca राज" की ओर से /Respondent By Shri Ravi Kant Gupta, Cit-Dr सुनवाई की तारीख/Date Of Hearing 30/07/2025 उद्घोषणा की तारीख/Date Of Pronouncement 15/10/2025

Section 11Section 12ASection 12A(1)(ac)Section 13(1)(b)Section 2(15)

…IN THE INCOME-TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER & SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.1326/SRT/2024 (Hybrid hearing) Haji Pir Mohmad Yusuf Waqf Commissioner of Income-tax बनाम/ Chowk Bazar, Surat- 395 003 (Exemption), Ahmedabad-380 015 Vs. "थायीलेखासं./जीआइआरसं./PAN/GIR No: AACTH 6551 R (अपीलाथ"/Appellant) (""थ" /Respondent) िनधा"रती की ओर से /Appellant by Shri Suresh K. Kabra, CA राज" की ओर से /Respondent by Shri Ravi Kant Gupta, CIT-DR सुनवाई की तारीख/Date of Hearing 30/07/2025 उद्घोषणा की तारीख/Date of Pronouncement 15/10/202…

ADITYA BIRLA EDUCATION TRUST,MUMBAI vs. COMMISSIONER OF INCOME TAX (EXEMPTION), MUMBAI

In the result, the appeal of the assessee bearing ITA No

ITA 4474/MUM/2025[NA]Status: DisposedITAT Mumbai19 Sept 2025

Bench: Shri Vikram Singh Yadav & Shri Anikesh Banerjee

For Appellant: Shri Saurabh Soparkar (virtually appear), Shri Yogesh Thar, ShriFor Respondent: Shri Rajesh Kumar Yadav (CIT-DR)
Section 11Section 12ASection 12A(1)(ac)Section 13(1)(b)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “A”, MUMBAI BEFORE SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER AND SHRI ANIKESH BANERJEE, JUDICIAL MEMBER I.T.A No.4474/Mum/2025 (Assessment Year: NA) Aditya Birla Education Trust vs Commissioner of Income-tax B-4, Aditya Birla Centre, S.K. (Exemption), 601, 6th Floor, Cumballa Hill MTNL Ahire Marg, Worli, Mumbai- 400030 TE Building, Pedder Ropad, Dr. PAN: AACTA4967C Gopalrao Deshmukh Marg, Cumballa Hill, Mumbai-400 026 APPELLANT RESPONDENT Assessee by : Shri Saurabh Soparkar (virtually appear), Shri Yogesh Thar, Shri Chaitanya Joshi & Ms. Sejal Nahata Responde…

SHREE SANAND JAMALIYA PATIDAR PANCH,AHMEDABAD vs. THE CIT(EXEMPTION), AHMEDABAD

In the result, the appeal filed by the Assessee is dismissed

ITA 1884/AHD/2024[NA]Status: DisposedITAT Ahmedabad31 Jul 2025

Bench: DR. BRR KUMAR (Vice President), Shri T.R. SENTHIL KUMAR (Judicial Member)

Section 12A

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “D” BENCH Before: DR. BRR KUMAR, VICE PRESIDENT And Shri T.R. SENTHIL KUMAR, JUDICIAL MEMBER ITA No: 1884/Ahd/2024 Shree Sanand Jamaliya The CIT(Exemption), Patidar Panch Ahmedabad C/o. Divyang Shah & Co., Vs Chartered Accountants, 201, Devashish Complex, Nr. Regenta Central Antarim Hotel, Off C.G. Road, Ahmedabad-380006, Gujarat PAN: ABETS8845G (Respondent) (Appellant) Assessee Represented: Shri Divyang Shah, A.R. Revenue Represented: Shri Sher Singh, CIT-DR Date of hearing : 28-07-2025 Date of pronouncement : 31-07-2025 आदेश/ORDER PER : T.R. SENTHIL KUMA…

SHRI VIDHYASAGAR SANT NIVAS TRUST,SURAT vs. CIT(EXEMPTION), AHMEDABAD

In the result, the appeal filed by the Assessee in ITA No

ITA 243/SRT/2025[2025-26]Status: DisposedITAT Surat24 Jul 2025AY 2025-26

Bench: Shri T.R. Senthil Kumar (Judicial Member), Shri Bijayananda Pruseth (Accountant Member)

Section 12ASection 13(1)Section 2(15)Section 80G(5)

…IN THE INCOME TAX APPELLATE TRIBUNAL SURAT BENCH, SURAT (HYBRID HEARING) Before: Shri T.R. Senthil Kumar, Judicial Member And Shri Bijayananda Pruseth, Accountant Member ITA No: 242 & 243/SRT/2025 Shri Vidhyasagar Sant CIT(Exemption), Nivas Trust Ahmedabad 4-C Prastavna Pratishtha Vs Complex, Parle Point, Surat-395007, Gujarat, India PAN: AAUTS1143E (Respondent) (Appellant) Assessee Represented: Shri Sapnesh Sheth, CA Revenue Represented: Shri Ashish Pophare, CIT-DR Date of hearing : 30-06-2025 Date of pronouncement : 24-07-2025 आदेश/ORDER PER : T.R. SENTHIL KUMAR, JUDICIAL MEMBER:- This appeal is fi…

SHRI VIDHYASAGAR SANT NIVAS TRUST,SURAT vs. CIT(EXEMPTION), AHMEDABAD

In the result, the appeal filed by the Assessee in ITA No

ITA 242/SRT/2025[2024-25]Status: DisposedITAT Surat24 Jul 2025AY 2024-25

Bench: Shri T.R. Senthil Kumar (Judicial Member), Shri Bijayananda Pruseth (Accountant Member)

Section 12ASection 13(1)Section 2(15)Section 80G(5)

…IN THE INCOME TAX APPELLATE TRIBUNAL SURAT BENCH, SURAT (HYBRID HEARING) Before: Shri T.R. Senthil Kumar, Judicial Member And Shri Bijayananda Pruseth, Accountant Member ITA No: 242 & 243/SRT/2025 Shri Vidhyasagar Sant CIT(Exemption), Nivas Trust Ahmedabad 4-C Prastavna Pratishtha Vs Complex, Parle Point, Surat-395007, Gujarat, India PAN: AAUTS1143E (Respondent) (Appellant) Assessee Represented: Shri Sapnesh Sheth, CA Revenue Represented: Shri Ashish Pophare, CIT-DR Date of hearing : 30-06-2025 Date of pronouncement : 24-07-2025 आदेश/ORDER PER : T.R. SENTHIL KUMAR, JUDICIAL MEMBER:- This appeal is fi…

ANNAPURNA CHARITABLE TRUST,BANASKANTHA vs. THE CIT(EXEMPTION), AHMEDABAD

In the result, the appeal filed by the Assessee is allowed for statistical purpose

ITA 2214/AHD/2024[NA]Status: DisposedITAT Ahmedabad25 Jun 2025

Bench: Us Raising The Following Grounds Of Appeal:

Section 12ASection 800(5)Section 80G(5)Section 80G(58)

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “D” BENCH Before: Shri T.R. Senthil Kumar, Judicial Member And Shri Narendra Prasad Sinha, Accountant Member Annapurna Charitable CIT (Exemption), Trust Ahmedabad Bhabhar, Bhabhar S.O. Vs Banaskantha, Gujarat-385320 PAN: AAHTA9604K (Appellant) (Respondent) Assessee Represented: Shri Mehul Thakkar, A.R. Revenue Represented: Shri Sher Singh, CIT-DR Date of hearing : 16-06-2025 Date of pronouncement : 25-06-2025 आदेश/ORDER PER : T.R. SENTHIL KUMAR, JUDICIAL MEMBER:- This appeal is filed by the Assessee as against the order dated 27.11.2024 passed by the Commissi…

LEUVA PATIDAR SAMAJ SEVA TRUST ODE,AHMEDABAD vs. THE CIT(EXEMPTION), AHMEDABAD

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

ITA 1082/AHD/2024[NA]Status: DisposedITAT Ahmedabad06 Jun 2025

Bench: Ms.Suchitra R. Kamble & Shri Makarand V.Mahadeokarasstt.Year : - Na Leuva Patidar Samaj Seva Trust Ode Cit(Exemption) C/O. Divyan Shah & Co., Cas. Vs. Vejalpur 201, 2Nd Floor, Devashish Complex Ahmedabad. Nr.Regenta Central Atarim Hotel Off Cg Road Ahmedabad. Pan : Aabtl 8344 D (Applicant) (Responent) Assessee By : Shri Divyang Shah, Ar : Shri Durga Dutt, Cit-Dr Revenue By सुनवाई क" तारीख/Date Of Hearing : 04/06/2025 घोषणा क" तारीख /Date Of Pronouncement: 06/06/2025 आदेश/O R D E R आदेश आदेश आदेश

For Appellant: Shri Divyang Shah, AR
Section 12ASection 12A(1)(ac)Section 13(1)(b)

…आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण,अहमदाबाद "यायपीठ आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण अहमदाबाद "यायपीठ अहमदाबाद "यायपीठ ‘D’ अहमदाबाद। अहमदाबाद "यायपीठ अहमदाबाद। अहमदाबाद। अहमदाबाद। IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD ] ] BEFORE MS.SUCHITRA R. KAMBLE, JUDICIAL MEMBER AND SHRI MAKARAND V.MAHADEOKAR, ACCOUNTANT MEMBER Asstt.Year : - NA Leuva Patidar Samaj Seva Trust Ode CIT(Exemption) C/o. Divyan Shah & Co., CAs. Vs. Vejalpur 201, 2nd Floor, Devashish Complex Ahmedabad. Nr.Regenta Central Atarim Hotel Off CG Road Ahmedabad. PAN : AABTL 8344 D (Applicant) (Responent) Assessee by : Shri D…

GOHILWAD VANKAR SAMAJ SEVA TRUST SIHOR,BHAVNAGAR vs. THE CIT(EXEMPTION), AHMEDABAD

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

ITA 796/AHD/2023[NA]Status: DisposedITAT Ahmedabad03 Apr 2025

Bench: DR. BRR Kumar (Vice President), Shri T. R. Senthil Kumar (Judicial Member)

Section 11Section 12ASection 12A(1)(ac)Section 13Section 13(1)(b)

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “B” BENCH Before: DR. BRR Kumar, Vice President And Shri T. R. Senthil Kumar, Judicial Member Gohilwad Vankar Samaj CIT(Exemption), Seva Trust Ahmedabad Sidharth Society Vs Behind Vishramvadi, Bhavnagar Chitra S.O. Bhavnagar Sihor-363240, Gujarat PAN: AACTG5812E (Respondent) (Appellant) Assessee Represented: Shri Mohit Balani, A.R. Revenue Represented: Shri V Nandakumar, CIT-DR Date of hearing : 18-03-2025 Date of pronouncement : 03-04-2025 आदेश/ORDER PER : T.R. SENTHIL KUMAR, JUDICIAL MEMBER:- This appeal is filed by the Assessee Trust as against the appell…

SHREE BAUA BHAVIK MANDAL NANI TUMBDI,KUTCH vs. CIT(EXEMPTION), AHMEDABAD

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

ITA 367/RJT/2023[NA]Status: DisposedITAT Rajkot21 Mar 2025

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकरअपीलसं./Ita No.367/Rjt/2023 Assessment Year: (Na) (Hybridhearing) Shree Baua Bhavik Mandal Vs. Cit(Exemption), Nani Tumbdi- Charitable Trust, Ahmedabad.

For Appellant: Shri Kalpesh Doshi, Ld. A.RFor Respondent: Shri Sanjay Punglia, Ld. CIT. DR
Section 12ASection 12A(1)(ac)Section 13(1)Section 13(1)(b)

…ITA NO. 367/RJT/2023 SHREE BAUA BHAVIK MANDAL NANI TUMBDI – CHARITABLE TRUST IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER AND SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER आयकरअपीलसं./ITA No.367/RJT/2023 Assessment Year: (NA) (HybridHearing) Shree Baua Bhavik Mandal Vs. CIT(Exemption), Nani Tumbdi- Charitable Trust, Ahmedabad. Nani Tumbdi, Patel Faliyu, Mundra, Kutch-370421 "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AATTS7738Q (Appellant) (Respondent) Appellant by : Shri Kalpesh Doshi, Ld. A.R. Respondent by : Shri Sanjay Punglia, Ld. CIT. DR Date of Hearing : 09/…

KSHATRIYA VIKASH SANSTHA,AHMEDABAD vs. CIT(EXEMPTION), AHMEDABAD

ITA 1183/AHD/2024[2025-26]Status: DisposedITAT Ahmedabad12 Feb 2025AY 2025-26
For Appellant: \nShri Chetan Agarwal, ARFor Respondent: \nShri V. Nandakumar, CIT-DR
Section 12ASection 13(1)(b)Section 80G

…{ "clean_text": "आयकर अपीलीय अधिकरण, अहमदाबाद न्यायपीठ \"बी\", अहमदाबाद ।\nIN THE INCOME TAX APPELLATE TRIBUNAL\n“B” BENCH, AHMEDABAD\nसुश्री सुचित्र कम्बले, न्यायिक सदस्य एवं\nश्री मकरंद वसंत मह देवकर, लेख सदस्य के समक्ष ।\nBEFORE MS. SUCHITRA KAMBLE, JUDICIAL MEMBER\nAND\nSHRI MAKARAND V. MAHADEOKAR, ACCOUNTANT MEMBER\n1. आयकर अपील सं/ITA No.1182/Ahd/2024\n2. आयकर अपील सं/ITA No.1183/Ahd/2024\nनिर्धारण वर्ष / Assessment Year: 2025-26\nKshatriya Vikash Sanstha\n2, Jalsagar Society\nNear Nirant Cross Road\nSwaminarayan Gurukul\nVastral\nAhmedabad – 382 418\n(Gujarat)\nबनाम/\nv/s.\nThe CIT (Exemption\nAnandnagar…

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…

SHREE PARJIYA BRAHMAN ABHYUDAY MANDAL,KUTCH vs. CIT(EXEMPTION), AHMEDABAD

In the result, no question of law arises

ITA 327/RJT/2023[NA]Status: DisposedITAT Rajkot06 Jan 2025

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं./Ita No.327/Rjt/2023 ("नधा"रण वष" / Assessment Year: (Na) (Hybrid Hearing) Shree Parjiya Brahman Vs. Cit(Exemption) Abhyuday Mandal Ahmedabad Adesarr Rapar, Kutch Rapar, Gujarat 370155 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Abeas2267F (Assessee) (Respondent) Assessee By : Shri Kalpesh Doshi, Ar Respondent By : Shri Sanjay Punglia, Cit.Dr Date Of Hearing : 08/10/2024 Date Of Pronouncement : 06/01/2025 आदेश / O R D E R

For Appellant: Shri Kalpesh Doshi, ARFor Respondent: Shri Sanjay Punglia, CIT.DR
Section 11Section 124(1)(ac)Section 12ASection 12A(1)(ac)Section 13(1)(b)

…ITA No. 327/RJT/2023- Shree Parjiya Brahman Abhyuday Mandal vs. CIT(E) IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER AND SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER आयकर अपील सं./ITA No.327/RJT/2023 ("नधा"रण वष" / Assessment Year: (NA) (Hybrid Hearing) Shree Parjiya Brahman Vs. CIT(Exemption) Abhyuday Mandal Ahmedabad Adesarr Rapar, Kutch Rapar, Gujarat 370155 "थायीलेखासं./जीआइआरसं./PAN/GIR No.: ABEAS2267F (Assessee) (Respondent) Assessee by : Shri Kalpesh Doshi, AR Respondent by : Shri Sanjay Punglia, CIT.DR Date of Hearing : 08/10/2024 Date of Pronounce…

SHRI SOUDHARMA BRIHAD TAPOGACHCHIYA TRISTUTIK JAIN SANGHA SAMARPANAM,AHMEDABAD vs. THE COMMISSIONER OF INCOME TAX (EXEMPTION), AHMEDABAD

In the result, the appeal filed by the Assessee is devoid of\nmerits and the same is hereby dismissed

ITA 1571/AHD/2024[NA]Status: DisposedITAT Ahmedabad03 Jan 2025
Section 12A

…{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL\nAHMEDABAD “C” BENCH\nBefore: DR. BRR Kumar, Vice President\nAnd Shri T.R. Senthil Kumar, Judicial Member\nITA No. 1571/Ahd/2024\nShri Soudharma Brihad\nTapogachchiya Tristutik\nJain Sangha Samarpanam\n602, Amrapali Apartment,\nNear Jainnagar, Paldi,\nAhmedabad-380007\nPAN: ABHTS0110M\n(Appellant)\nCIT(Exemption),\nAhmedabad\nVs\n(Respondent)\nAssessee Represented: Shri Hardik Vora, A.R.\nRevenue Represented:\nShri Kamlesh Makwana, CIT-DR\nDate of hearing : 30-12-2024\nDate of pronouncement : 03-01-2025\nआदेश/ORDER\nPER : T.R. SENTHIL KUMAR, JUDICIAL MEMBER:…

SALEJ ROTARY SEVA FOUNDATION,NA vs. ARI, GUJARATVS.COMMISSIONER OF INCOME-TAX, (EXEMPTIONS, AHMEDABAD

The appeals of the assessee are allowed

ITA 1062/AHD/2024[NA]Status: DisposedITAT Ahmedabad16 Dec 2024

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyalआयकर अपील सं /Ita Nos.1061/Ahd/2024 & 1062/Ahd/2024 िनधा"रण वष" /Assessment Year : -Na- Salej Rotary Seva Foundation The Cit(Exemptions) Padar Falia, Salej, बनाम/ Ahmedabad – 380 015 V/S. Navsari – 396 325 (Gujarat) "थायी लेखा सं./Pan: Abecs 9399 G (अपीलाथ"/ Appellant) ("" यथ"/ Respondent) Assessee By : Shri Hardik Vora, Ar Revenue By : Shri A.P. Singh, Cit-Dr सुनवाई की तारीख/Date Of Hearing : 04/12/2024 घोषणा की तारीख /Date Of Pronouncement: 16/12/2024 आदेश/O R D E R Per Siddhartha Nautiyal, Jm: These Two Appeals Filed By The Assessee Are Directed Against The Separate Orders Dated 21/03/2024 & 30/03/2024 Passed In Ita Nos.1061/Ahd/2024 & 1062/Ahd/2024 Respectively By The Ld.Commissioner Of Income Tax (Exemption), Ahmedabad [Hereinafter Referred To As “Ld.Cit(E)”] Denying Grant Of Registration Of Trust U/S.12Ab Of The Income Tax Act, 1961 (Hereinafter Referred To As “The Act”) & Also Denying Grant Of Approval U/S.80G Of The Act.

For Appellant: Shri Hardik Vora, ARFor Respondent: Shri A.P. Singh, CIT-DR
Section 12ASection 80G

…आयकर अपीलीय अिधकरण, अहमदाबाद "ायपीठ “सी“,अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “ C ” BENCH, AHMEDABAD ] ] BEFORE SMT. ANNAPURNA GUPTA, ACCOUNTANT MEMBER AND SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER आयकर अपील सं /ITA Nos.1061/Ahd/2024 & 1062/Ahd/2024 िनधा"रण वष" /Assessment Year : -NA- Salej Rotary Seva Foundation The CIT(Exemptions) Padar Falia, Salej, बनाम/ Ahmedabad – 380 015 v/s. Navsari – 396 325 (Gujarat) "थायी लेखा सं./PAN: ABECS 9399 G (अपीलाथ"/ Appellant) ("" यथ"/ Respondent) Assessee by : Shri Hardik Vora, AR Revenue by : Shri A.P. Singh, CIT-DR सुनवाई की तारीख/Date of Hearing : 04/12/2024…

SALEJ ROTARY SEVA FOUNDATION,NA vs. ARI, GUJARATVS.COMMISSIONER OF INCOME-TAX (EXEMPTIONS), AHMEDABAD

The appeals of the assessee are allowed

ITA 1061/AHD/2024[NA]Status: DisposedITAT Ahmedabad16 Dec 2024

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyalआयकर अपील सं /Ita Nos.1061/Ahd/2024 & 1062/Ahd/2024 िनधा"रण वष" /Assessment Year : -Na- Salej Rotary Seva Foundation The Cit(Exemptions) Padar Falia, Salej, बनाम/ Ahmedabad – 380 015 V/S. Navsari – 396 325 (Gujarat) "थायी लेखा सं./Pan: Abecs 9399 G (अपीलाथ"/ Appellant) ("" यथ"/ Respondent) Assessee By : Shri Hardik Vora, Ar Revenue By : Shri A.P. Singh, Cit-Dr सुनवाई की तारीख/Date Of Hearing : 04/12/2024 घोषणा की तारीख /Date Of Pronouncement: 16/12/2024 आदेश/O R D E R Per Siddhartha Nautiyal, Jm: These Two Appeals Filed By The Assessee Are Directed Against The Separate Orders Dated 21/03/2024 & 30/03/2024 Passed In Ita Nos.1061/Ahd/2024 & 1062/Ahd/2024 Respectively By The Ld.Commissioner Of Income Tax (Exemption), Ahmedabad [Hereinafter Referred To As “Ld.Cit(E)”] Denying Grant Of Registration Of Trust U/S.12Ab Of The Income Tax Act, 1961 (Hereinafter Referred To As “The Act”) & Also Denying Grant Of Approval U/S.80G Of The Act.

For Appellant: Shri Hardik Vora, ARFor Respondent: Shri A.P. Singh, CIT-DR
Section 12ASection 80G

…आयकर अपीलीय अिधकरण, अहमदाबाद "ायपीठ “सी“,अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “ C ” BENCH, AHMEDABAD ] ] BEFORE SMT. ANNAPURNA GUPTA, ACCOUNTANT MEMBER AND SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER आयकर अपील सं /ITA Nos.1061/Ahd/2024 & 1062/Ahd/2024 िनधा"रण वष" /Assessment Year : -NA- Salej Rotary Seva Foundation The CIT(Exemptions) Padar Falia, Salej, बनाम/ Ahmedabad – 380 015 v/s. Navsari – 396 325 (Gujarat) "थायी लेखा सं./PAN: ABECS 9399 G (अपीलाथ"/ Appellant) ("" यथ"/ Respondent) Assessee by : Shri Hardik Vora, AR Revenue by : Shri A.P. Singh, CIT-DR सुनवाई की तारीख/Date of Hearing : 04/12/2024…

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…

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