CIT (Exemptions) v. Shree Tapeshwar Hanumanji Bajrang Charity Trust

122 Taxmann.com 98High Court2020#3860 most cited

What is CIT (Exemptions) v. Shree Tapeshwar Hanumanji Bajrang Charity Trust authority for?

Registration under Section 12A or 12AB of the Income-tax Act is a mandatory pre-condition for obtaining approval under Section 80G of the Act. Consequently, if an assessee lacks valid registration under Section 12A/12AB, their application for approval under Section 80G is liable to be rejected.

30

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2024 to 2026.

Also referred to as

CIT (Exemptions) v. Shree Tapeshwar Hanumanji Bajrang Charity Trust · Section 12A · Section 12AB · Section 80G · registration prerequisite · approval under 80G · charitable trust · income tax exemption

Sections most often in play

Section 12ASection 80GSection 12A(1)(ac)(iii)Section 12ABSection 80G(5)(iii)Section 80G(5)Section 10(23C)Section 12A(1)(ac)(vi)

Issues it is cited on

section 115tdsection 12(1)(ac)(iii)section 13(1)(b)section 80g(5)(iii)section 12a(1)(ac)(iii)section 80g(5)registration under section 12asection 80gsection 12a(1)(ac)section 13(1)section 12absection 12a

Judgments citing CIT (Exemptions) v. Shree Tapeshwar Hanumanji Bajrang Charity Trust

MPSMC ALUMNI SCHOLARSHIP FUND & FOUNDATION,RAJKOT vs. CIT (EXEMPTION) , AHMEDABAD

In the result, all appeals ITA No

ITA 42/RJT/2026[2026-27]Status: DisposedITAT Rajkot17 Apr 2026AY 2026-27

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinhaआयकरअपीलसं./Ita No.16/Rjt/2026 ("नधा"रणवष"/Assessment Year: (2026-27) Karsandas Kalabhai Thakkar Public Cit (Exemption) Charitable Trust, Vs. Room No.609, Floor-6, Aayakar Bhawan At Mauvan, Taluka Khambhalia, (Vejalpur), Nr. Sachin Tower, 100 Foot Dist- Jamnagar, Gujarat- 361001 Road, Anandnagar-Prahladnagar Road, Ahmedabad, Gujarat, 380015, Ahmedabad. "ायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaatk1903A (अपीलाथ"/Appellant) (""यथ"/Respondent) Appellant By : Shri Darshak Thakkar, Ld. Ar : Shri Sanjay Punglia, Ld. Cit Dr Respondent By आयकरअपीलसं./Ita No. 41/Rjt/2026 ("नधा"रणवष"/Assessment Year: (2026-27) Mpsmc Alumni Scholarship Fund & Cit (Exemption) Foundation, Ahmedabad, Gujarat, 380001. Samarpan Panchvati Main Road, Opp. Vs. Shrinathji Tower, Panchvati, Rajkot, Gujarat 360001 "ायीलेखासं./जीआइआरसं./Pan/Gir No.: Aahtm6187H (अपीलाथ"/Appellant) (""यथ"/Respondent) Appellant By : Ms. Manalee N. Kamdar, Ld. Ar Respondent By : Shri Sanjay Punglia, Ld. Cit Dr

For Appellant: Shri Darshak Thakkar, Ld. ARFor Respondent: Shri Sanjay Punglia, Ld. CIT DR
Section 12A

…आयकरअपीलीयअिधकरण, राजकोट "यायपीठ, राजकोट। In The Income Tax Appellate Tribunal, Rajkot Bench, Rajkot Before Dr. Arjun Lal Saini, Accountant Member And Dr. Dinesh Mohan Sinha, Judicial Member आयकरअपीलसं./ITA No.16/Rjt/2026 ("नधा"रणवष"/Assessment Year: (2026-27) Karsandas Kalabhai Thakkar Public CIT (EXEMPTION) Charitable Trust, Vs. Room No.609, Floor-6, Aayakar Bhawan At Mauvan, Taluka Khambhalia, (Vejalpur), Nr. Sachin Tower, 100 Foot Dist- Jamnagar, Gujarat- 361001 Road, Anandnagar-Prahladnagar Road, Ahmedabad, Gujarat, 380015, Ahmedabad. "ायीलेखासं./जीआइआरसं./PAN/GIR No.: AAATK1903A (अपीलाथ"/Appellant) (""यथ"/R…

MPSMC ALUMNI SCHOLARSHIP FUND & FOUNDATION,RAJKOT vs. CIT (EXEMPTION), AHMEDABAD

In the result, all appeals ITA No

ITA 41/RJT/2026[2026-2027]Status: DisposedITAT Rajkot17 Apr 2026AY 2026-2027

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinhaआयकरअपीलसं./Ita No.16/Rjt/2026 ("नधा"रणवष"/Assessment Year: (2026-27) Karsandas Kalabhai Thakkar Public Cit (Exemption) Charitable Trust, Vs. Room No.609, Floor-6, Aayakar Bhawan At Mauvan, Taluka Khambhalia, (Vejalpur), Nr. Sachin Tower, 100 Foot Dist- Jamnagar, Gujarat- 361001 Road, Anandnagar-Prahladnagar Road, Ahmedabad, Gujarat, 380015, Ahmedabad. "ायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaatk1903A (अपीलाथ"/Appellant) (""यथ"/Respondent) Appellant By : Shri Darshak Thakkar, Ld. Ar : Shri Sanjay Punglia, Ld. Cit Dr Respondent By आयकरअपीलसं./Ita No. 41/Rjt/2026 ("नधा"रणवष"/Assessment Year: (2026-27) Mpsmc Alumni Scholarship Fund & Cit (Exemption) Foundation, Ahmedabad, Gujarat, 380001. Samarpan Panchvati Main Road, Opp. Vs. Shrinathji Tower, Panchvati, Rajkot, Gujarat 360001 "ायीलेखासं./जीआइआरसं./Pan/Gir No.: Aahtm6187H (अपीलाथ"/Appellant) (""यथ"/Respondent) Appellant By : Ms. Manalee N. Kamdar, Ld. Ar Respondent By : Shri Sanjay Punglia, Ld. Cit Dr

For Appellant: Shri Darshak Thakkar, Ld. ARFor Respondent: Shri Sanjay Punglia, Ld. CIT DR
Section 12A

…आयकरअपीलीयअिधकरण, राजकोट "यायपीठ, राजकोट। In The Income Tax Appellate Tribunal, Rajkot Bench, Rajkot Before Dr. Arjun Lal Saini, Accountant Member And Dr. Dinesh Mohan Sinha, Judicial Member आयकरअपीलसं./ITA No.16/Rjt/2026 ("नधा"रणवष"/Assessment Year: (2026-27) Karsandas Kalabhai Thakkar Public CIT (EXEMPTION) Charitable Trust, Vs. Room No.609, Floor-6, Aayakar Bhawan At Mauvan, Taluka Khambhalia, (Vejalpur), Nr. Sachin Tower, 100 Foot Dist- Jamnagar, Gujarat- 361001 Road, Anandnagar-Prahladnagar Road, Ahmedabad, Gujarat, 380015, Ahmedabad. "ायीलेखासं./जीआइआरसं./PAN/GIR No.: AAATK1903A (अपीलाथ"/Appellant) (""यथ"/R…

KARSANDAS KALABHAI THAKKAR PUBLIC CHARITABLE TRUST,JAMNAGAR vs. CIT(EXEMPTION), AHMEDABAD

In the result, all appeals ITA No

ITA 16/RJT/2026[2026-27]Status: DisposedITAT Rajkot17 Apr 2026AY 2026-27

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinhaआयकरअपीलसं./Ita No.16/Rjt/2026 ("नधा"रणवष"/Assessment Year: (2026-27) Karsandas Kalabhai Thakkar Public Cit (Exemption) Charitable Trust, Vs. Room No.609, Floor-6, Aayakar Bhawan At Mauvan, Taluka Khambhalia, (Vejalpur), Nr. Sachin Tower, 100 Foot Dist- Jamnagar, Gujarat- 361001 Road, Anandnagar-Prahladnagar Road, Ahmedabad, Gujarat, 380015, Ahmedabad. "ायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaatk1903A (अपीलाथ"/Appellant) (""यथ"/Respondent) Appellant By : Shri Darshak Thakkar, Ld. Ar : Shri Sanjay Punglia, Ld. Cit Dr Respondent By आयकरअपीलसं./Ita No. 41/Rjt/2026 ("नधा"रणवष"/Assessment Year: (2026-27) Mpsmc Alumni Scholarship Fund & Cit (Exemption) Foundation, Ahmedabad, Gujarat, 380001. Samarpan Panchvati Main Road, Opp. Vs. Shrinathji Tower, Panchvati, Rajkot, Gujarat 360001 "ायीलेखासं./जीआइआरसं./Pan/Gir No.: Aahtm6187H (अपीलाथ"/Appellant) (""यथ"/Respondent) Appellant By : Ms. Manalee N. Kamdar, Ld. Ar Respondent By : Shri Sanjay Punglia, Ld. Cit Dr

For Appellant: Shri Darshak Thakkar, Ld. ARFor Respondent: Shri Sanjay Punglia, Ld. CIT DR
Section 12A

…आयकरअपीलीयअिधकरण, राजकोट "यायपीठ, राजकोट। In The Income Tax Appellate Tribunal, Rajkot Bench, Rajkot Before Dr. Arjun Lal Saini, Accountant Member And Dr. Dinesh Mohan Sinha, Judicial Member आयकरअपीलसं./ITA No.16/Rjt/2026 ("नधा"रणवष"/Assessment Year: (2026-27) Karsandas Kalabhai Thakkar Public CIT (EXEMPTION) Charitable Trust, Vs. Room No.609, Floor-6, Aayakar Bhawan At Mauvan, Taluka Khambhalia, (Vejalpur), Nr. Sachin Tower, 100 Foot Dist- Jamnagar, Gujarat- 361001 Road, Anandnagar-Prahladnagar Road, Ahmedabad, Gujarat, 380015, Ahmedabad. "ायीलेखासं./जीआइआरसं./PAN/GIR No.: AAATK1903A (अपीलाथ"/Appellant) (""यथ"/R…

PU SHREE RANCHHODDASJIBAPU PUBLIC CHERITABLE TRUST,RAJKOT vs. CIT(EXEMPTION), AHMEDABAD

In the result, all appeals ITA No

ITA 868/RJT/2025[2025-26]Status: DisposedITAT Rajkot17 Apr 2026AY 2025-26

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinhaआयकरअपीलसं./Ita No.16/Rjt/2026 ("नधा"रणवष"/Assessment Year: (2026-27) Karsandas Kalabhai Thakkar Public Cit (Exemption) Charitable Trust, Vs. Room No.609, Floor-6, Aayakar Bhawan At Mauvan, Taluka Khambhalia, (Vejalpur), Nr. Sachin Tower, 100 Foot Dist- Jamnagar, Gujarat- 361001 Road, Anandnagar-Prahladnagar Road, Ahmedabad, Gujarat, 380015, Ahmedabad. "ायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaatk1903A (अपीलाथ"/Appellant) (""यथ"/Respondent) Appellant By : Shri Darshak Thakkar, Ld. Ar : Shri Sanjay Punglia, Ld. Cit Dr Respondent By आयकरअपीलसं./Ita No. 41/Rjt/2026 ("नधा"रणवष"/Assessment Year: (2026-27) Mpsmc Alumni Scholarship Fund & Cit (Exemption) Foundation, Ahmedabad, Gujarat, 380001. Samarpan Panchvati Main Road, Opp. Vs. Shrinathji Tower, Panchvati, Rajkot, Gujarat 360001 "ायीलेखासं./जीआइआरसं./Pan/Gir No.: Aahtm6187H (अपीलाथ"/Appellant) (""यथ"/Respondent) Appellant By : Ms. Manalee N. Kamdar, Ld. Ar Respondent By : Shri Sanjay Punglia, Ld. Cit Dr

For Appellant: Shri Darshak Thakkar, Ld. ARFor Respondent: Shri Sanjay Punglia, Ld. CIT DR
Section 12A

…आयकरअपीलीयअिधकरण, राजकोट "यायपीठ, राजकोट। In The Income Tax Appellate Tribunal, Rajkot Bench, Rajkot Before Dr. Arjun Lal Saini, Accountant Member And Dr. Dinesh Mohan Sinha, Judicial Member आयकरअपीलसं./ITA No.16/Rjt/2026 ("नधा"रणवष"/Assessment Year: (2026-27) Karsandas Kalabhai Thakkar Public CIT (EXEMPTION) Charitable Trust, Vs. Room No.609, Floor-6, Aayakar Bhawan At Mauvan, Taluka Khambhalia, (Vejalpur), Nr. Sachin Tower, 100 Foot Dist- Jamnagar, Gujarat- 361001 Road, Anandnagar-Prahladnagar Road, Ahmedabad, Gujarat, 380015, Ahmedabad. "ायीलेखासं./जीआइआरसं./PAN/GIR No.: AAATK1903A (अपीलाथ"/Appellant) (""यथ"/R…

BABRA KELVANI MANDAL,BABRA vs. CIT(EXEMPTION), AHMEDABAD

In the result, all appeals ITA No

ITA 864/RJT/2025[2026-27]Status: DisposedITAT Rajkot17 Apr 2026AY 2026-27

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinhaआयकरअपीलसं./Ita No.16/Rjt/2026 ("नधा"रणवष"/Assessment Year: (2026-27) Karsandas Kalabhai Thakkar Public Cit (Exemption) Charitable Trust, Vs. Room No.609, Floor-6, Aayakar Bhawan At Mauvan, Taluka Khambhalia, (Vejalpur), Nr. Sachin Tower, 100 Foot Dist- Jamnagar, Gujarat- 361001 Road, Anandnagar-Prahladnagar Road, Ahmedabad, Gujarat, 380015, Ahmedabad. "ायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaatk1903A (अपीलाथ"/Appellant) (""यथ"/Respondent) Appellant By : Shri Darshak Thakkar, Ld. Ar : Shri Sanjay Punglia, Ld. Cit Dr Respondent By आयकरअपीलसं./Ita No. 41/Rjt/2026 ("नधा"रणवष"/Assessment Year: (2026-27) Mpsmc Alumni Scholarship Fund & Cit (Exemption) Foundation, Ahmedabad, Gujarat, 380001. Samarpan Panchvati Main Road, Opp. Vs. Shrinathji Tower, Panchvati, Rajkot, Gujarat 360001 "ायीलेखासं./जीआइआरसं./Pan/Gir No.: Aahtm6187H (अपीलाथ"/Appellant) (""यथ"/Respondent) Appellant By : Ms. Manalee N. Kamdar, Ld. Ar Respondent By : Shri Sanjay Punglia, Ld. Cit Dr

For Appellant: Shri Darshak Thakkar, Ld. ARFor Respondent: Shri Sanjay Punglia, Ld. CIT DR
Section 12A

…आयकरअपीलीयअिधकरण, राजकोट "यायपीठ, राजकोट। In The Income Tax Appellate Tribunal, Rajkot Bench, Rajkot Before Dr. Arjun Lal Saini, Accountant Member And Dr. Dinesh Mohan Sinha, Judicial Member आयकरअपीलसं./ITA No.16/Rjt/2026 ("नधा"रणवष"/Assessment Year: (2026-27) Karsandas Kalabhai Thakkar Public CIT (EXEMPTION) Charitable Trust, Vs. Room No.609, Floor-6, Aayakar Bhawan At Mauvan, Taluka Khambhalia, (Vejalpur), Nr. Sachin Tower, 100 Foot Dist- Jamnagar, Gujarat- 361001 Road, Anandnagar-Prahladnagar Road, Ahmedabad, Gujarat, 380015, Ahmedabad. "ायीलेखासं./जीआइआरसं./PAN/GIR No.: AAATK1903A (अपीलाथ"/Appellant) (""यथ"/R…

SANT SHRI MOHANDASBAPA GURUSHRI SHAMLABAPA MANAV SEVA TRUST RAJKOT,RAJKOT, GUJARAT vs. CIT (EXEMPTION), AHMEDABAD

In the result, all appeals ITA No

ITA 85/RJT/2025[2022-23]Status: DisposedITAT Rajkot17 Apr 2026AY 2022-23

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinhaआयकरअपीलसं./Ita No.16/Rjt/2026 ("नधा"रणवष"/Assessment Year: (2026-27) Karsandas Kalabhai Thakkar Public Cit (Exemption) Charitable Trust, Vs. Room No.609, Floor-6, Aayakar Bhawan At Mauvan, Taluka Khambhalia, (Vejalpur), Nr. Sachin Tower, 100 Foot Dist- Jamnagar, Gujarat- 361001 Road, Anandnagar-Prahladnagar Road, Ahmedabad, Gujarat, 380015, Ahmedabad. "ायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaatk1903A (अपीलाथ"/Appellant) (""यथ"/Respondent) Appellant By : Shri Darshak Thakkar, Ld. Ar : Shri Sanjay Punglia, Ld. Cit Dr Respondent By आयकरअपीलसं./Ita No. 41/Rjt/2026 ("नधा"रणवष"/Assessment Year: (2026-27) Mpsmc Alumni Scholarship Fund & Cit (Exemption) Foundation, Ahmedabad, Gujarat, 380001. Samarpan Panchvati Main Road, Opp. Vs. Shrinathji Tower, Panchvati, Rajkot, Gujarat 360001 "ायीलेखासं./जीआइआरसं./Pan/Gir No.: Aahtm6187H (अपीलाथ"/Appellant) (""यथ"/Respondent) Appellant By : Ms. Manalee N. Kamdar, Ld. Ar Respondent By : Shri Sanjay Punglia, Ld. Cit Dr

For Appellant: Shri Darshak Thakkar, Ld. ARFor Respondent: Shri Sanjay Punglia, Ld. CIT DR
Section 12A

…आयकरअपीलीयअिधकरण, राजकोट "यायपीठ, राजकोट। In The Income Tax Appellate Tribunal, Rajkot Bench, Rajkot Before Dr. Arjun Lal Saini, Accountant Member And Dr. Dinesh Mohan Sinha, Judicial Member आयकरअपीलसं./ITA No.16/Rjt/2026 ("नधा"रणवष"/Assessment Year: (2026-27) Karsandas Kalabhai Thakkar Public CIT (EXEMPTION) Charitable Trust, Vs. Room No.609, Floor-6, Aayakar Bhawan At Mauvan, Taluka Khambhalia, (Vejalpur), Nr. Sachin Tower, 100 Foot Dist- Jamnagar, Gujarat- 361001 Road, Anandnagar-Prahladnagar Road, Ahmedabad, Gujarat, 380015, Ahmedabad. "ायीलेखासं./जीआइआरसं./PAN/GIR No.: AAATK1903A (अपीलाथ"/Appellant) (""यथ"/R…

ROONGTA WELFARE FOUNDATION,SURAT vs. CIT(EXEMPTION),AHEMDABAD, AHEMDABAD

The appeal of the assessee is allowed for statistical purposes

ITA 228/AHD/2026[NA]Status: DisposedITAT Ahmedabad12 Mar 2026

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

For Appellant: Shri Rasesh Shah, ARFor Respondent: Shri Alpesh Parmar, CIT DR
Section 10Section 12ASection 80GSection 80G(5)Section 80G(5)(ii)Section 80G(5)(iii)

…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.228/Ahd/2026 (Assessment Year: NA) Roongta Welfare Foundation, Vs. Commissioner of 4th Floor, Roongta Shopping Income Tax (Exemption), Center, Vesu B.O., Surat-395007 Ahmedabad [PAN No.AALCR5567M] (Appellant) .. (Respondent) Appellant by : Shri Rasesh Shah, AR Respondent by: Shri Alpesh Parmar, CIT DR 11.03.2026 Date of Hearing Date of Pronouncement 12.03.2026 O R D E R PER SIDDHARTHA NAUTIYAL - JUDICIAL MEMBER: This appeal has been filed by the As…

CLEAN & GREEN CHARITABLE TRUST ,VALSAD vs. THE CIT(EXEMP), AHMEDABAD

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

ITA 1893/AHD/2025[NA]Status: DisposedITAT Ahmedabad26 Feb 2026

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

For Appellant: Shri Mehul K. Patel, AdvocateFor Respondent: Shri Rignesh Das, CIT-DR
Section 12ASection 12A(1)(ac)Section 80GSection 80G(5)(iii)

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, AHMEDABAD BEFORE SMT. ANNAPURNA GUPTA, ACCOUNTANT MEMBER & SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. No.1893/Ahd/2025 (Assessment Year: N.A.) Clean & Green Charitable Trust, Vs. Commissioner of F-306, Rustam Apartment, Income Tax (Exemption), Mirza Street, Udvada Gaam, Ahmedabad Paradi, Valsad-396185 [PAN No.AACTC6711C] (Appellant) .. (Respondent) Appellant by : Shri Mehul K. Patel, Advocate Respondent by: Shri Rignesh Das, CIT-DR Date of Hearing 24.02.2026 Date of Pronouncement 26.02.2026 O R D E R PER SIDDHARTHA NAUTIYAL - JUDICIAL MEMBER: This appeal has…

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…

SETU PARIVAR CHARITABLE TRUST,SURAT vs. CIT(E), AHEMDABAD

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

ITA 696/SRT/2025[2025-26]Status: DisposedITAT Surat30 Oct 2025AY 2025-26

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Prusethआयकर अपील सं./Ita Nos.695 & 696/Srt/2025 Assessment Years: (2025-26) (Hybrid Hearing) Setu Parivar Charitable Trust, Vs. The Cit(Exemption), 1, Upper Ground Floor, Inoralok Ahmedabad Appartment, Bhatar, Surat – 395001. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Abdts8688J (Appellant) (Respondent) Appellant By Shri Bipin Jariwala, Advocate Respondent By Shri Mukesh Jain, Cit-Dr Date Of Hearing 08/09/2025 Date Of Pronouncement 30/10/2025

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

…IN THE INCOME-TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER AND SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.695 & 696/SRT/2025 Assessment Years: (2025-26) (Hybrid Hearing) Setu Parivar Charitable Trust, Vs. The CIT(Exemption), 1, Upper Ground Floor, Inoralok Ahmedabad Appartment, Bhatar, Surat – 395001. "थायीलेखासं./जीआइआरसं./PAN/GIR No.: ABDTS8688J (Appellant) (Respondent) Appellant by Shri Bipin Jariwala, Advocate Respondent by Shri Mukesh Jain, CIT-DR Date of Hearing 08/09/2025 Date of Pronouncement 30/10/2025 आदेश / O R D E R PER BIJAYANANDA…

SETU PARIVAR CHARITABLE TRUST,SURAT vs. CIT(E), AHEMDABAD

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

ITA 695/SRT/2025[2025-26]Status: DisposedITAT Surat30 Oct 2025AY 2025-26

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Prusethआयकर अपील सं./Ita Nos.695 & 696/Srt/2025 Assessment Years: (2025-26) (Hybrid Hearing) Setu Parivar Charitable Trust, Vs. The Cit(Exemption), 1, Upper Ground Floor, Inoralok Ahmedabad Appartment, Bhatar, Surat – 395001. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Abdts8688J (Appellant) (Respondent) Appellant By Shri Bipin Jariwala, Advocate Respondent By Shri Mukesh Jain, Cit-Dr Date Of Hearing 08/09/2025 Date Of Pronouncement 30/10/2025

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

…IN THE INCOME-TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER AND SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.695 & 696/SRT/2025 Assessment Years: (2025-26) (Hybrid Hearing) Setu Parivar Charitable Trust, Vs. The CIT(Exemption), 1, Upper Ground Floor, Inoralok Ahmedabad Appartment, Bhatar, Surat – 395001. "थायीलेखासं./जीआइआरसं./PAN/GIR No.: ABDTS8688J (Appellant) (Respondent) Appellant by Shri Bipin Jariwala, Advocate Respondent by Shri Mukesh Jain, CIT-DR Date of Hearing 08/09/2025 Date of Pronouncement 30/10/2025 आदेश / O R D E R PER BIJAYANANDA…

BARODA YOUTH FEDERATION,VADODARA vs. THE CIT(EXEMPTION), AHMEDABAD

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

ITA 633/AHD/2025[NA]Status: DisposedITAT Ahmedabad15 Sept 2025

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

For Appellant: Shri Sanket Bakshi, ARFor Respondent: Shri Sher Singh, CIT-DR
Section 12ASection 12A(1)(ac)Section 8

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER & SHRI NARENDRA PRASAD SINHA, ACCOUNTANT MEMBER I.T.A. Nos.632 & 633/Ahd/2025 (Assessment Year: N.A.) Baroda Youth Federation, Vs. Commissioner of Income Tax 59, Subhash Park, Sangam Char (Exemption), Rasta, Vadodara-390006 Ahmedabad [PAN No.AAKCB1031F] (Appellant) .. (Respondent) Appellant by : Shri Sanket Bakshi, AR Respondent by: Shri Sher Singh, CIT-DR Date of Hearing 11.09.2025 Date of Pronouncement 15.09.2025 O R D E R PER SIDDHARTHA NAUTIYAL - JUDICIAL MEMBER: Both appeals have been filed by the As…

BARODA YOUTH FEDERATION,VADODARA vs. THE CIT(EXEMPTION), AHMEDABAD

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

ITA 632/AHD/2025[NA]Status: DisposedITAT Ahmedabad15 Sept 2025

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

For Appellant: Shri Sanket Bakshi, ARFor Respondent: Shri Sher Singh, CIT-DR
Section 12ASection 12A(1)(ac)Section 8

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER & SHRI NARENDRA PRASAD SINHA, ACCOUNTANT MEMBER I.T.A. Nos.632 & 633/Ahd/2025 (Assessment Year: N.A.) Baroda Youth Federation, Vs. Commissioner of Income Tax 59, Subhash Park, Sangam Char (Exemption), Rasta, Vadodara-390006 Ahmedabad [PAN No.AAKCB1031F] (Appellant) .. (Respondent) Appellant by : Shri Sanket Bakshi, AR Respondent by: Shri Sher Singh, CIT-DR Date of Hearing 11.09.2025 Date of Pronouncement 15.09.2025 O R D E R PER SIDDHARTHA NAUTIYAL - JUDICIAL MEMBER: Both appeals have been filed by the As…

DARUL ULLOM FATIMATUZ-ZAHRA,BANASKANTHA vs. THE CIT(EXEMPTION), AHMEDABAD

Appeals are allowed for statistical\npurposes

ITA 1019/AHD/2025[NA]Status: DisposedITAT Ahmedabad19 Aug 2025
For Appellant: \nMs. Urjita Shah, ARFor Respondent: \nShri Rignesh Das, CIT-DR
Section 12ASection 12A(1)(ac)Section 80G(5)

…{ "clean_text": "आयकर अपीलीय अधिकरण, अहमदाबाद न्यायपीठ \"C\", अहमदाबाद।\nIN THE INCOME TAX APPELLATE TRIBUNAL\n“C” BENCH, AHMEDABAD\nसुश्री सुचित्रा काम्बले, न्यायिक सदस्य एवं\nश्री मकरंद वसंत महादेवकर, लेखा सदस्य के समक्ष ।\nBEFORE Ms SUCHITRA KAMBLE, JUDICIAL MEMBER\nAND\nSHRI MAKARAND V. MAHADEOKAR, ACCOUNTANT MEMBER\nआयकर अपील सं/ITA Nos.1018-1019/Ahd/2025\nनिर्धारण वर्ष / Assessment Year : N.A\nDarul Uloom Fatimatuz-Zahra,\nKhadal Pura Vas Basu,\nKhadalpura Vas,\nBasu Vadgam,\nBanaskantha-385520.\n(Gujarat)\nबनाम\nIncome Tax,\n(Exemption),\nv/s.\nAhmedabad\nस्थायी लेखा सं./PAN: AAETD2206K\nअपीलार्थी/ (Appe…

DARUL ULLOM FATIMATUZ-ZAHRA,BANASKANTHA vs. THE CIT(EXEMPTION), AHMEDABAD

Appeals are allowed for statistical\npurposes

ITA 1018/AHD/2025[NA]Status: DisposedITAT Ahmedabad19 Aug 2025
For Appellant: \nMs. Urjita Shah, ARFor Respondent: \nShri Rignesh Das, CIT-DR
Section 12ASection 12A(1)(ac)Section 80G(5)

…{ "clean_text": "आयकर अपीलीय अधिकरण, अहमदाबाद न्यायपीठ \"C\", अहमदाबाद।\nIN THE INCOME TAX APPELLATE TRIBUNAL\n“C” BENCH, AHMEDABAD\nसुश्री सुचित्रा काम्बले, न्यायिक सदस्य एवं\nश्री मकरंद वसंत महादेवकर, लेखा सदस्य के समक्ष ।\nBEFORE Ms SUCHITRA KAMBLE, JUDICIAL MEMBER\nAND\nSHRI MAKARAND V. MAHADEOKAR, ACCOUNTANT MEMBER\nआयकर अपील सं/ITA Nos.1018-1019/Ahd/2025\nनिर्धारण वर्ष / Assessment Year : N.A\nDarul Uloom Fatimatuz-Zahra,\nKhadal Pura Vas Basu,\nKhadalpura Vas,\nBasu Vadgam,\nBanaskantha-385520.\n(Gujarat)\nबनाम\n/v/s.\nThe Commissioner of\nIncome Tax,\n(Exemption),\nAhmedabad\nस्थायी लेखा सं./PAN: AAETD2…

DEEP EDUCATIONAL AND CULTURAL TRUST,NARMADA vs. CIT(EXEMPTION), AHMEDABAD

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

ITA 778/AHD/2025[NA]Status: DisposedITAT Ahmedabad18 Jun 2025

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

For Appellant: Shri A.K. Khandelwal, A.RFor Respondent: Shri Sher Singh, CIT DR
Section 12ASection 80GSection 80G(5)Section 80G(5)(iii)

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE SMT. ANNAPURNA GUPTA, ACCOUNTANT MEMBER & SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. No.778/Ahd/2025 (Assessment Year: N.A.) Deep Educational And Cultural Trust Vs. Commissioner of Income Barkatpura, Sagbara Narmada, Tax (Exemption), Gujarat-393025 Ahmedabad [PAN No.AACTD6483A] (Appellant) .. (Respondent) Appellant by : Shri A.K. Khandelwal, A.R. Respondent by: Shri Sher Singh, CIT DR Date of Hearing 11.06.2025 18.06.2025 Date of Pronouncement O R D E R PER SIDDHARTHA NAUTIYAL - JUDICIAL MEMBER: This appeal has been filed by the Assessee aga…

GOODWILL FOUNATION CHARITABLE TRUST,SURAT vs. COMMISSIONER OF INCOME TAX (EXEMPTION), SURAT

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

ITA 427/SRT/2025[2024-25]Status: DisposedITAT Surat11 Jun 2025AY 2024-25

Bench: Ms Suchitra Raghunath Kamble & Shri Bijayananda Prusethआयकर अपील सं./Ita Nos.427 & 426/Srt/2025 (Assessment Years: 2024-25) (Hybrid Hearing) Goodwill Foundation Charitable Vs. The Cit(Exemption), Trust, Ahmedabad A 102, Sky Heaven Ved Gurukul Road Ved, Surat - 395004 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aadtg9648P (Appellant) (Respondent) Appellant By Shri Harikrishna Gohil, Ar Respondent By Shri Mukesh Jain, Cit-Dr Date Of Hearing 09/06/2025 Date Of Pronouncement 11/06/2025

Section 12ASection 12A(1)(ac)Section 253(3)Section 80G(5)(iii)

…IN THE INCOME-TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE MS SUCHITRA RAGHUNATH KAMBLE, JUDICIAL MEMBER & SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.427 & 426/SRT/2025 (Assessment Years: 2024-25) (Hybrid Hearing) Goodwill Foundation Charitable Vs. The CIT(Exemption), Trust, Ahmedabad A 102, Sky Heaven Ved Gurukul Road Ved, Surat - 395004 "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AADTG9648P (Appellant) (Respondent) Appellant by Shri Harikrishna Gohil, AR Respondent by Shri Mukesh Jain, CIT-DR Date of Hearing 09/06/2025 Date of Pronouncement 11/06/2025 आदेश / O R D E R PER BIJAYANANDA PRUSET…

GOODWILL FOUNDATION CHARITABLE TRUST,SURAT vs. COMMISSIONER OF INCOME TAX (EXEMPTION), SURAT

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

ITA 426/SRT/2025[2024-25]Status: DisposedITAT Surat11 Jun 2025AY 2024-25

Bench: Ms Suchitra Raghunath Kamble & Shri Bijayananda Prusethआयकर अपील सं./Ita Nos.427 & 426/Srt/2025 (Assessment Years: 2024-25) (Hybrid Hearing) Goodwill Foundation Charitable Vs. The Cit(Exemption), Trust, Ahmedabad A 102, Sky Heaven Ved Gurukul Road Ved, Surat - 395004 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aadtg9648P (Appellant) (Respondent) Appellant By Shri Harikrishna Gohil, Ar Respondent By Shri Mukesh Jain, Cit-Dr Date Of Hearing 09/06/2025 Date Of Pronouncement 11/06/2025

Section 12ASection 12A(1)(ac)Section 253(3)Section 80G(5)(iii)

…IN THE INCOME-TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE MS SUCHITRA RAGHUNATH KAMBLE, JUDICIAL MEMBER & SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.427 & 426/SRT/2025 (Assessment Years: 2024-25) (Hybrid Hearing) Goodwill Foundation Charitable Vs. The CIT(Exemption), Trust, Ahmedabad A 102, Sky Heaven Ved Gurukul Road Ved, Surat - 395004 "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AADTG9648P (Appellant) (Respondent) Appellant by Shri Harikrishna Gohil, AR Respondent by Shri Mukesh Jain, CIT-DR Date of Hearing 09/06/2025 Date of Pronouncement 11/06/2025 आदेश / O R D E R PER BIJAYANANDA PRUSET…

GAYATRI PARIVAR TRUST ,ARVALLI vs. THE CIT(EXEMPTION), AHMEDABAD

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

ITA 968/AHD/2024[NA]Status: DisposedITAT Ahmedabad27 Mar 2025

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

For Appellant: Ms. Krupa Panchal, C.AFor Respondent: Dr. Darsi Suman Ratbnam, CIT-DR
Section 12ASection 12A(1)(ac)Section 80GSection 80G(5)

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER & SHRI NARENDRA PRASAD SINHA, ACCOUNTANT MEMBER I.T.A. Nos.968&549/Ahd/2024 (Assessment Year: N.A.) Gayatri Parivar Trust, Vs. Commissioner of Income Tax At & PO Shamlaji, Shamlaji (Exemption), Bhiloda Road, Arvalli, Ahmedabad Gujarat-383355 [PAN No.AABTG1482D] (Appellant) .. (Respondent) Appellant by : Ms. Krupa Panchal, C.A. Respondent by: Dr. Darsi Suman Ratbnam, CIT-DR Date of Hearing 25.03.2025 Date of Pronouncement 27.03.2025 O R D E R PER SIDDHARTHA NAUTIYAL - JUDICIAL MEMBER: These are appeals hav…

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CIT (Exemptions) v. Shree Tapeshwar Hanumanji Bajrang Charity Trust (122 Taxmann.com 98) — Cited in 30 Judgments | BharatTax