CIT, Rajkot-II v. Leuva Patel Seva Samaj Trust

42 Taxmann.com 181High Court2014#12779 most cited
8

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2020 to 2025.

Issues it is cited on

section 13(1)(b)section 13(1)tax benefitsection 80g(5)(iii)section 2(15)section 12a(1)(ac)(iii)section 12a(1)section 12aaregistration under section 12asection 12a(1)(ac)section 80g(5)section 12ab

Judgments citing CIT, Rajkot-II v. Leuva Patel Seva Samaj Trust

Icon Foundation, Jaipur vs. CIT Exemption, Jaipur

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

ITA 159/JPR/2025[2025-26]Status: DisposedITAT Jaipur13 May 2025AY 2025-26
For Appellant: Shri Tarun Mittal, C.AFor Respondent: Shri Arvind Kumar, CIT-DR
Section 12ASection 12A(1)(ac)Section 80GSection 80G(5)

…आयकर अपीलीय अधिकरण, जयपुर न्यायपीठ, जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR डा० एस. सीतालक्ष्मी, न्यायिक सदस्य एवं श्री राठौड़ कमलेश जयन्तभाई, लेखा सदस्य के समक्ष BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM आयकर अपील सं. / ITA. No. 158 & 159/JPR/2025 Icon Foundation 37-38, Shopping Centre, Shastri Nagar, Jaipur. बनाम Vs. The CIT (Exemption) Jaipur. स्थायीलेखा सं./ जीआईआर सं./PAN/GIR No.: AACTI1395 Q अपीलार्थी / Appellant प्रत्यर्थी / Respondent निर्धारिती की ओरसे / Assesseeby : Shri Tarun Mittal, C.A. राजस्व की ओरसे / Revenue by :Shri Arvind Kumar, CIT-DR स…

Icon Foundation, Jaipur vs. CIT Exemption, Jaipur

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

ITA 158/JPR/2025[2025-26]Status: DisposedITAT Jaipur13 May 2025AY 2025-26
For Appellant: Shri Tarun Mittal, C.AFor Respondent: Shri Arvind Kumar, CIT-DR
Section 12ASection 12A(1)(ac)Section 80GSection 80G(5)

…आयकर अपीलीय अधिकरण, जयपुर न्यायपीठ, जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR डा० एस. सीतालक्ष्मी, न्यायिक सदस्य एवं श्री राठौड़ कमलेश जयन्तभाई, लेखा सदस्य के समक्ष BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM आयकर अपील सं. / ITA. No. 158 & 159/JPR/2025 Icon Foundation 37-38, Shopping Centre, Shastri Nagar, Jaipur. बनाम Vs. The CIT (Exemption) Jaipur. स्थायीलेखा सं./ जीआईआर सं./PAN/GIR No.: AACTI1395 Q अपीलार्थी / Appellant प्रत्यर्थी / Respondent निर्धारिती की ओरसे / Assesseeby : Shri Tarun Mittal, C.A. राजस्व की ओरसे / Revenue by :Shri Arvind Kumar, CIT-DR स…

Bhojalram Leuva Patel Seva Samaj Trust, Devki Galol vs. The Commissioner of Income Tax (Exemptions), Ahmedabad

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

ITA 668/AHD/2023[2023-24]Status: DisposedITAT Ahmedabad30 Apr 2024AY 2023-24

Bench: Smt. Annapurna Gupta& Shri Siddhartha Nautiyal

For Appellant: Respondent by: Shri Kamlesh Makwana, CIT D.RFor Respondent: Shri Kamlesh Makwana, CIT D.R
Section 11Section 12ASection 13(1)(b)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. Nos. 667&668/Ahd/2023 (Assessment Year: 2023-24) Bhojalram Leuva Patel Seva Vs. Commissioner of Income Samaj Trust, Tax, (Exemptions), Devki Galol, Tal-Jetpur, Devki Ahmedabad Galol B.O., Devki, Galol, Gujarat-360370 [PAN No.AAETB0727F] (Appellant) .. (Respondent) Shri Darshak Thakkar, A.R. Appellant by : Respondent by: Shri Kamlesh Makwana, CIT D.R. Date of Hearing 02.04.2024 30.04.2024 Date of Pronouncement O R D E R PER SIDDHARTHA NAUTIYAL, JM: Both the a…

Bhojalram Leuva Patel Seva Samaj Trust, Devki Galol vs. The Commissioner of Income Tax (Exemptions), Ahmedabad

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

ITA 667/AHD/2023[2023-2024]Status: DisposedITAT Ahmedabad30 Apr 2024AY 2023-2024

Bench: Smt. Annapurna Gupta& Shri Siddhartha Nautiyal

For Appellant: Respondent by: Shri Kamlesh Makwana, CIT D.RFor Respondent: Shri Kamlesh Makwana, CIT D.R
Section 11Section 12ASection 13(1)(b)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. Nos. 667&668/Ahd/2023 (Assessment Year: 2023-24) Bhojalram Leuva Patel Seva Vs. Commissioner of Income Samaj Trust, Tax, (Exemptions), Devki Galol, Tal-Jetpur, Devki Ahmedabad Galol B.O., Devki, Galol, Gujarat-360370 [PAN No.AAETB0727F] (Appellant) .. (Respondent) Shri Darshak Thakkar, A.R. Appellant by : Respondent by: Shri Kamlesh Makwana, CIT D.R. Date of Hearing 02.04.2024 30.04.2024 Date of Pronouncement O R D E R PER SIDDHARTHA NAUTIYAL, JM: Both the a…

Parul University Alumni Association, Vadodara vs. The Commissioner of Income Tax-Exemption, Ahmedabad

In the result, Ground No. 2 of the assessee’s appeal is allowed for statistical purposes

ITA 70/AHD/2024[-]Status: DisposedITAT Ahmedabad24 Apr 2024

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

For Appellant: Shri Samir Parikh, A.RFor Respondent: Shri Kamlesh Makwana, CIT-DR
Section 12ASection 12A(1)(ac)

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, AHMEDABAD BEFORE SMT. ANNAPURNA GUPTA, ACCOUNTANT MEMBER & SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. No.70/Ahd/2024 (Assessment Year: N.A.) Parul University Alumni Association, Vs. Commissioner of Income Tax Limda, Waghodiya, Dist: Vadodara, (Exemption), Gujarat-391760 Ahmedabad [PAN No.AAETP9195M] (Appellant) .. (Respondent) Appellant by : Shri Samir Parikh, A.R. Respondent by: Shri Kamlesh Makwana, CIT-DR Date of Hearing 15.04.2024 Date of Pronouncement 24.04.2024 O R D E R PER SIDDHARTHA NAUTIYAL - JUDICIAL MEMBER: This appeal has been filed by the Ass…

Dasha Shrimali Betails Gnati Suraksha Samiti, Ahmedabad vs. The CIT(Exemption), Ahmedabad

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

ITA 1422/AHD/2019[N.A]Status: DisposedITAT Ahmedabad06 Mar 2024

Bench: Ms. Suchitra Kamble & Shri Waseem Ahmeddasha Shrimali Betails Gnati The Commissioner Of Income Tax Suraksha Samiti, (Exemption), C/O. Neptun House, Ahmedabad. (Godown) Basement, Shre Krishna Shopping Centre, Opp. Aidorado Hotel, Vs. Mithakhali, Navrangpura, Ahmedabad – 380 009. [Pan – Aabtd 4797 L] (Appellant) (Respondent) Assessee By Shri S.N. Divetia & Shri Samir Vora, Ars. Revenue By Shri. Durga Dutt, Cit(Dr) Date Of Hearing 28.02.2024 Date Of Pronouncement 06.03.2024

Section 12ASection 13(1)(b)

…ITA No.1422/Ahd/2019 Page 1 of 4 IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “C” BENCH, AHMEDABAD BEFORE Ms. SUCHITRA KAMBLE, JUDICIAL MEMBER AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER Dasha Shrimali Betails Gnati The Commissioner of Income Tax Suraksha Samiti, (Exemption), C/o. Neptun House, Ahmedabad. (Godown) Basement, Shre Krishna Shopping Centre, Opp. AIDORADO Hotel, Vs. Mithakhali, Navrangpura, Ahmedabad – 380 009. [PAN – AABTD 4797 L] (Appellant) (Respondent) Assessee by Shri S.N. Divetia & Shri Samir Vora, ARs. Revenue by Shri. Durga Dutt, CIT(DR) Date of Hearing 28.02.2024 Date of Pronouncement 06.03.…

Vaishya Samaj Dharmashala Pratishthan Alani Devachi, Mumbai vs. CIT (Exemption), Mumbai

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

ITA 1530/MUM/2023[2022-23]Status: DisposedITAT Mumbai17 Jul 2023AY 2022-23

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 2022-23 Vaishya Samaj Dharmashala Cit(Exemptions) Pratishthan Alandi Devachi 601, 6Th Floor, Cumballa Hill Vs. 403 Om Sai Darshan Chs Ltd. Mtnl Te Building, Pedder Road, Plot No. 41 Sector 40 Seawood Dr Gopalrao Deshmukh Marg, Nerul Navi Mumbai- 400706 Cumballa Hill, Mumbai- 400026 Pan No. Aabtv5222E Appellant Respondent

For Appellant: Shri Kedar PhadkeFor Respondent: Shri Ankush Kapoor, DR
Section 11(1)Section 12ASection 13(1)(a)Section 13(1)(b)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “F” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND MS. KAVITHA RAJAGOPAL (JUDICIAL MEMBER) Assessment Year: 2022-23 Vaishya Samaj Dharmashala CIT(Exemptions) Pratishthan Alandi Devachi 601, 6th Floor, Cumballa Hill Vs. 403 Om Sai Darshan CHS Ltd. MTNL TE Building, Pedder Road, Plot No. 41 Sector 40 Seawood Dr Gopalrao Deshmukh Marg, Nerul Navi Mumbai- 400706 Cumballa Hill, Mumbai- 400026 PAN NO. AABTV5222E Appellant Respondent Assessee by : Shri Kedar Phadke Revenue by : Shri Ankush Kapoor, DR : Date of Hearing 11/07/2023 : Date of pronouncement 17/0…

Patel Seva Singh, Bokaro Steel City vs. CIT (Exemption), Patna

Appeal is allowed

ITA 224/RAN/2019[0]Status: DisposedITAT Ranchi21 Feb 2020

Bench: Shri S.S.Godara & Dr. A.L. Sainipatel Seva Sangh Commissioner Of बनाम C/O Sardar Patl Public Income Tax V/S. School, Setor-9B, Bokaro (Exemption) Central Steel City, Jharkhand- Revenue Building, 827009 Beer Chand Patel [Pan No. Aabtp 2202 N] Marg, Patna-800 001 .. अपीलाथ" /Appellant ""यथ"/Respondent

Section 11Section 12A

…IN THE INCOME TAX APPELLATE TRIBUNAL RANCHI BENCH, RANCHI Before Shri S.S.Godara, Judicial Member and Dr. A.L. Saini, Accountant Member Patel Seva Sangh Commissioner of बनाम C/o Sardar Patl Public Income Tax V/s. School, setor-9B, Bokaro (Exemption) Central Steel City, Jharkhand- Revenue Building, 827009 Beer Chand Patel [PAN NO. AABTP 2202 N] Marg, Patna-800 001 .. अपीलाथ" /Appellant ""यथ"/Respondent Shri Anil Kumar Jha, CA अपीलाथ" क" ओर से/By Appellant Shri Inderjeet Singh CIT-DR ""यथ" क" ओर से/By Respondent 02-03-2020 सुनवाई क" तार"ख/Date of Hearing 02-03-2020 घोषणा क" तार"ख/Date of Pronouncement आदेश /O R…

CIT, Rajkot-II v. Leuva Patel Seva Samaj Trust (42 Taxmann.com 181) — Cited in 8 Judgments | BharatTax