CIT v. Bayath Kutchhi Dasa Oswal Jain Mahajan Trust

8 ITR-OL 494High Court2017#6145 most cited
19

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

Issues it is cited on

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

Judgments citing CIT v. Bayath Kutchhi Dasa Oswal Jain Mahajan Trust

SHRI BHAVNAGAR DASHASHRIMALI KANTHIBANDH (VAISHNAV) VANIK GNATI,BHAVNAGAR vs. THE CIT(EXEMPTION), AHMEDABAD

In the result, the appeal in ITA No

ITA 135/AHD/2025[NA]Status: DisposedITAT Ahmedabad17 Nov 2025

Bench: Ms. Suchitra R. Kamble & Shri Makarand V.Mahadeokar

For Appellant: Shri Mohit Balani, AR
Section 12ASection 14Section 253(5)

…age of registration. The Co-ordinate Bench in that case, after considering the judgments of the Hon’ble Gujarat High Court in CIT (Exemptions) v. Jamiatul Banaat Tankaria [2024] 168 taxmann.com 35 and CIT v. Bayath Kutchhi Dasa Oswal Jain Mahajan Trust (2017) 8 ITR-OL 494 (Guj), held that – 5. The above judgments will hold good to a Trust created before 01-04- 2021. Since the assessee has to first cross the hurdle of being eligible to exemption under section 11 by obtaining a certificate of registration under section 12A of the Act. Having crossed this hurdle then after the provisions of Section 13(1)(b) will ge…

SHRI BHAVNAGAR DASHASHRIMALI KANTHIBANDH (VAISHNAV) VANIK GNATI,BHAVNAGAR vs. THE CIT(EXEMPTION), AHMEDABAD

ITA 134/AHD/2025[NA]Status: DisposedITAT Ahmedabad17 Nov 2025

Bench: Ms. Suchitra R. Kamble & Shri Makarand V.Mahadeokar

For Appellant: Shri Mohit Balani, ARFor Respondent: Shri Rignesh Das, CIT-DR
Section 12ASection 14Section 253(5)

…age of registration. The Co-ordinate Bench in that case, after considering the judgments of the Hon'ble Gujarat High Court in CIT (Exemptions) v. Jamiatul Banaat Tankaria [2024] 168 taxmann.com 35 and CIT v. Bayath Kutchhi Dasa Oswal Jain Mahajan Trust (2017) 8 ITR-OL 494 (Guj), held that 5. The above judgments will hold good to a Trust created before 01-04- 2021. Since the assessee has to first cross the hurdle of being eligible to exemption under section 11 by obtaining a certificate of registration under section 12A of the Act. Having crossed this hurdle then after the provisions of Section 13(1)(b) will get a…

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

…n under section 11, and not at the time of grant of registration under section 12A of the Act. 8. Our view is further supported by the decision of the Hon'ble jurisdictional High Court in the case of CIT v. Bayath Kutchhi Dasa Oswal Jain Mahajan Trust, (2017) 8 ITR-OL 494 (Guj) wherein on the issue of denial of grant of registration u's 12A of the Act by invoking section 13(1)(b) of the Act, it was categorically held that the provisions of section 13 would be attracted only at the time of assessment and not at the time of grant of registration. The relevant finding of the Hon'ble High Court at para 8 of his order…

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)

…n under section 11, and not at the time of grant of registration under section 12A of the Act. 8. Our view is further supported by the decision of the Hon'ble jurisdictional High Court in the case of CIT v. Bayath Kutchhi Dasa Oswal Jain Mahajan Trust, (2017) 8 ITR-OL 494 (Guj) wherein on the issue of denial of grant of registration u's 12A of the Act by invoking section 13(1)(b) of the Act, it was categorically held that the provisions of section 13 would be attracted only at the time of assessment and not at the time of grant of registration. The relevant finding of the Hon'ble High Court at para 8 of his order…

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)

…n under section 11, and not at the time of grant of registration under section 12A of the Act. 8. Our view is further supported by the decision of the Hon'ble jurisdictional High Court in the case of CIT v. Bayath Kutchhi Dasa Oswal Jain Mahajan Trust, (2017) 8 ITR-OL 494 (Guj) wherein on the issue of denial of grant of registration u's 12A of the Act by invoking section 13(1)(b) of the Act, it was categorically held that the provisions of section 13 would be attracted only at the time of assessment and not at the time of grant of registration. The relevant finding of the Hon'ble High Court at para 8 of his order…

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)

…nder Section 12A of the Act. 13. Our view is further supported by the decision of the Hon 'ble jurisdictional High Court in the case of CIT (Exemptions) v. Bayath Kutchhi Dasha Oswal Jain Mahajan Trust [2016] 74 taxmann.com 199/243 Taxman 60 (Gujarat)/[2017] 8 ITR-OL 494 (Guj.) wherein on the issue of denial of grant of registration u/s 12A of the Act by invoking Section 13(1)(b) of the Act, it was categorically held that the provisions of Section 13 would be attracted only at the time of assessment and not at the time of grant of registration. The relevant finding of the Hon'ble High Court at para 8 of his orde…

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)

…under section 11, and not at the time of grant of registration under section 12A of the Act. 8. Our view is further supported by the decision of the Hon’ble jurisdictional High Court in the case of CIT Vs. Bayath Kutchhi Dasa Oswal Jain Mahajan Trust, (2017) 8 ITR-OL 494 (Guj) wherein on the issue of denial of grant of registration u/s 12A of the Act by invoking section 13(1)(b) of the Act, it was categorically held that the provisions of section 13 would be attracted only at the ITA No. 327/RJT/2023- Shree Parjiya Brahman Abhyuday Mandal vs. CIT(E) time of assessment and not at the time of grant of registrati…

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)

…nder Section 12A of the Act. 12. Our view is further supported by the decision of the Hon 'ble jurisdictional High Court in the case of CIT (Exemptions) v. Bayath Kutchhi Dasha Oswal Jain Mahajan Trust [2016] 74 taxmann.com 199/243 Taxman 60 (Gujarat)/[2017] 8 ITR-OL 494 (Guj.) wherein on the issue of denial of grant of registration u/s 12A of the Act by invoking Section 13(1)(b) of the Act, it was categorically held that the provisions of Section 13 would be attracted only at the time of assessment and not at the time of grant of registration. The relevant finding of the Hon'ble High Court at para 8 of his orde…

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)

…tion under Section 12A of the Act. Our view is further supported by the decision of the Hon'ble jurisdictional High Court in the case of CIT (Exemptions) v. Bayath Kutchhi Dasha Oswal Jain Mahajan Trust [2016] 74 taxmann.com 199/243 Taxman 60 (Gujarat)/[2017] 8 ITR-OL 494 (Guj.) wherein on the issue of denial of grant of registration u/s 12A of the Act by invoking Section 13(1)(b) of the Act, it was categorically held that the provisions of Section 13 would be attracted only at the Shree Naminath Shwetamar Murtipujak Tapagachh Jain Religious Trustvs. CIT(E) Asst.Year –N.A. - 6– time of assessment and not at the…

VARDHMAN SATHANAKVASI JAIN SRAVAK SANGH,AJMER vs. CIT(E), JAIPUR, JAIPUR

ITA 696/JPR/2024[NA]Status: DisposedITAT Jaipur27 Sept 2024

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri P.C. Parwal (C.A.)For Respondent: Shri Ajey Malik (CIT)
Section 12ASection 12A(1)(ab)Section 12A(1)(ac)Section 80GSection 80G(5)Section 80G(5)(ii)Section 80G(5)(iii)

…under section 11, and not at the time of grant of registration under section 12A of the Act. 8. Our view is further supported by the decision of the Hon’ble jurisdictional High Court in the case of CIT Vs. Bayath Kutchhi Dasa Oswal Jain Mahajan Trust, (2017) 8 ITR-OL 494 (Guj) wherein on the issue of denial of grant of registration u/s 12A of the Act by invoking section 13(1)(b) of the Act, it was categorically held that the provisions of section 13 would be attracted only at the time of assessment and not at the time of grant of registration. The relevant finding of the Hon’ble High Court at para 8 of his order…

VARDHMAN SATHANAKVASI JAIN SRAVAK SANGH,AJMER vs. CIT(E), JAIPUR, JAIPUR

ITA 695/JPR/2024[NA]Status: DisposedITAT Jaipur27 Sept 2024

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri P.C. Parwal (C.A.)For Respondent: Shri Ajey Malik (CIT)
Section 12ASection 12A(1)(ab)Section 12A(1)(ac)Section 80GSection 80G(5)Section 80G(5)(ii)Section 80G(5)(iii)

…under section 11, and not at the time of grant of registration under section 12A of the Act. 8. Our view is further supported by the decision of the Hon’ble jurisdictional High Court in the case of CIT Vs. Bayath Kutchhi Dasa Oswal Jain Mahajan Trust, (2017) 8 ITR-OL 494 (Guj) wherein on the issue of denial of grant of registration u/s 12A of the Act by invoking section 13(1)(b) of the Act, it was categorically held that the provisions of section 13 would be attracted only at the time of assessment and not at the time of grant of registration. The relevant finding of the Hon’ble High Court at para 8 of his order…

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

…tion under Section 12A of the Act. Our view is further supported by the decision of the Hon'ble jurisdictional High Court in the case of CIT (Exemptions) v. Bayath Kutchhi Dasha Oswal Jain Mahajan Trust [2016] 74 taxmann.com 199/243 Taxman 60 (Gujarat)/[2017] 8 ITR-OL 494 (Guj.) wherein on the issue of denial of grant of registration u/s 12A of the Act by invoking Section 13(1)(b) of the Act, it was categorically held that the provisions of Section 13 would be attracted only at the time of assessment and not at the time of grant of registration. The relevant finding of the Hon'ble High Court at para 8 of his orde…

BHOJALRAM LEUVA PATEL SEVA SAMAJ TRUST,DEVKI GALOL vs. THE COMMISSIONER OF INCOME TAX (EXEMPTIONS), AHMEDABAD, 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)

…tration under Section 12A of the Act. Our view is further supported by the decision of the Hon'ble jurisdictional High Court in the case of CIT (Exemptions) v. Bayath Kutchhi Dasha Oswal Jain Mahajan Trust [2016] 74 taxmann.com 199/243 Taxman 60 (Guj.)/[2017] 8 ITR-OL 494 (Guj.) wherein on the issue of denial of grant of registration u/s 12A of the Act by invoking Section 13(1)(b) of the Act, it was categorically held that the provisions of Section 13 would be attracted only at the time of assessment and not at the time of grant of registration. The relevant finding of the Hon'ble High Court at para 8 of his orde…

BHOJALRAM LEUVA PATEL SEVA SAMAJ TRUST,DEVKI GALOL vs. THE COMMISSIONER OF INCOME TAX (EXEMPTIONS), AHMEDABAD, 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)

…tration under Section 12A of the Act. Our view is further supported by the decision of the Hon'ble jurisdictional High Court in the case of CIT (Exemptions) v. Bayath Kutchhi Dasha Oswal Jain Mahajan Trust [2016] 74 taxmann.com 199/243 Taxman 60 (Guj.)/[2017] 8 ITR-OL 494 (Guj.) wherein on the issue of denial of grant of registration u/s 12A of the Act by invoking Section 13(1)(b) of the Act, it was categorically held that the provisions of Section 13 would be attracted only at the time of assessment and not at the time of grant of registration. The relevant finding of the Hon'ble High Court at para 8 of his orde…

ANJUMAN E NUSRATUL MUSLIMIN TANKARIA,BHARUCH vs. CIT(EXEMPTION), AHMEDABAD

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

ITA 59/AHD/2023[2022-23]Status: DisposedITAT Ahmedabad24 Apr 2024AY 2022-23

Bench: Shri Siddhartha Nautiyal & Shri Makarand Vasant Mahadeokar

For Appellant: Ms. Kinjal V. Shah, A.RFor Respondent: Shri Sudhendu Das, CIT-DR
Section 11Section 12ASection 13(1)(b)Section 80GSection 80G(5)

…tration under Section 12A of the Act. Our view is further supported by the decision of the Hon'ble jurisdictional High Court in the case of CIT (Exemptions) v. Bayath Kutchhi Dasha Oswal Jain Mahajan Trust [2016] 74 taxmann.com 199/243 Taxman 60 (Guj.)/[2017] 8 ITR-OL 494 (Guj.) wherein on the issue of denial of grant of registration u/s 12A of the Act by invoking Section 13(1)(b) of the Act, it was categorically held that the provisions of Section 13 would be attracted only at the time of assessment and not at the time of grant of registration. The relevant finding of the Hon'ble High Court at para 8 of his orde…

JAMIATUL BANAAT TANKARIA,BHARUCH vs. CIT(EXEMPTION), AHMEDABAD, AHMEDABAD

In the result, the appeal of the assessee is allowed

ITA 58/AHD/2023[2022-23]Status: DisposedITAT Ahmedabad06 Mar 2024AY 2022-23

Bench: Smt.Annapurna Gupta & Ms. Suchitra R. Kambleassessment Year : 2022-23 Vs. Jamiatul Banaat Tankaria, Cit(Exemption) Madresa Road, Tankaria, Ahmedabad. Bharuch-392240, Gujarat Pan : Aabtj 1122 H (Applicant) (Responent) Assessee By : Ms. Kinjal Shah, Ar Revenue By : Shri Akhilendra Pradap Yadav, Cit-Dr सुनवाई की तारीख/Date Of Hearing : 21/02/2024 घोषणा की तारीख /Date Of Pronouncement: 06/03/2024 आदेश/O R D E R Per Annapurna Guptathe Present Appeal Has Been Filed By The Assessee Against The Order Of Learned Commissioner Of Income-Tax (Exemption), Ahmedabad [Hereinafter Referred To As “Ld.Cit(Exemption)” For Short] Dated 29.12.2022, Rejecting The Application Filed By The Assessee In Form No.10Ab For Registration U/S 12Ab Of The Income-Tax Act, 1961 [Hereinafter Referred To As "The Act" For Short].

For Appellant: Ms. Kinjal Shah, ARFor Respondent: Shri Akhilendra Pradap Yadav, CIT-DR
Section 12ASection 13(1)(b)Section 80GSection 80G(5)

…under section 11, and not at the time of grant of registration under section 12A of the Act. 8. Our view is further supported by the decision of the Hon’ble jurisdictional High Court in the case of CIT Vs. Bayath Kutchhi Dasa Oswal Jain Mahajan Trust, (2017) 8 ITR-OL 494 (Guj) wherein on the issue of denial of grant of registration u/s 12A of the Act by invoking section 13(1)(b) of the Act, it was categorically held that the provisions of section 13 would be attracted only at the time of assessment and not at the time of grant of registration. The relevant finding of the Hon’ble High Court at para 8 of his order…