CIT v. Dawoodi Bohara Jamat

43 Taxmann.com 243Supreme Court of India2014#2002 most cited

What is CIT v. Dawoodi Bohara Jamat authority for?

Section 13(1)(b) of the Income-tax Act applies to composite trusts that engage in both religious and charitable activities, meaning such trusts may be excluded from exemption under Section 11.

57

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2015 to 2026.

Also referred to as

CIT v. Dawoodi Bohara Jamat · section 13(1)(b) · composite trust · charitable trust · religious trust · exemption under section 11 · taxability of trust

Sections most often in play

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

Issues it is cited on

section 13(1)(b)section 14(2)section 2(17)section 13(1)section 115tdsection 80g(5b)section 12ab(4)section 62section 115bbcanonymous donationsection 12ab(1)(b)(ii)section 80g(2)

Judgments citing CIT v. Dawoodi Bohara Jamat

The Northern India Zonal Assembly of the Mar Thoma Church, New Delhi vs. Income Tax Officer (Exmp.), New Delhi

In the result, the appeal for the assessment year 2010-11 stand allowed for statistical purposes in the aforesaid manner

ITA 2996/DEL/2023[2010-11]Status: DisposedITAT Delhi29 May 2025AY 2010-11

Bench: Shri Shamim Yahya & Shri Sudhir Kumar

For Appellant: Sh. R.K. Sharma, AdvFor Respondent: Sh. Dheeraj Kumar Jain, Sr. DR
Section 13(1)(b)Section 143(3)Section 147

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “E”, NEW DELHI BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER, AND SHRI SUDHIR KUMAR, JUDICIAL MEMBER ITA No. 2997/Del/2023 (Asstt. Year : 2011-12) ITA No. 2999/Del/2023 (Asstt. Year : 2013-14) The Northern India Zonal, Assembly vs. Income Tax Officer (Exemptions) Of the Mar Thoma Church, New Delhi Ward 2(3), Civic Centre, 26, Bhai Vir Singh Marg, New Delhi-2 Gole Market, New Delhi – 1 (PAN: AAATT9295N) (Appellant) (Respondent) Appellant by : Sh. R.K. Sharma, Adv. Respondent by : Sh. Dheeraj Kumar Jain, Sr. DR. Date of Hearing 29.05.2025 Date of Pronouncement 29.05.…

Shyam Gupta, Delhi vs. ITO, Ward- 35(2), New Delhi

In the result, the appeal for the assessment year 2010-11 stand allowed for statistical purposes in the aforesaid manner

ITA 2997/DEL/2018[2013-14]Status: DisposedITAT Delhi28 Apr 2025AY 2013-14

Bench: Shri Shamim Yahya & Shri Sudhir Kumar

For Appellant: Sh. R.K. Sharma, AdvFor Respondent: Sh. Dheeraj Kumar Jain, Sr. DR
Section 13(1)(b)Section 143(3)Section 147

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “E”, NEW DELHI BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER, AND SHRI SUDHIR KUMAR, JUDICIAL MEMBER ITA No. 2997/Del/2023 (Asstt. Year : 2011-12) ITA No. 2999/Del/2023 (Asstt. Year : 2013-14) The Northern India Zonal, Assembly vs. Income Tax Officer (Exemptions) Of the Mar Thoma Church, New Delhi Ward 2(3), Civic Centre, 26, Bhai Vir Singh Marg, New Delhi-2 Gole Market, New Delhi – 1 (PAN: AAATT9295N) (Appellant) (Respondent) Appellant by : Sh. R.K. Sharma, Adv. Respondent by : Sh. Dheeraj Kumar Jain, Sr. DR. Date of Hearing 29.05.2025 Date of Pronouncement 29.05.…

Dwarika Greens Foundation, Rajkot vs. Commissioner of Income Tax (Exemption), Ahmedabad

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

ITA 1812/AHD/2024[2025-26]Status: DisposedITAT Ahmedabad17 Apr 2025AY 2025-26

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

Section 12A

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “C” BENCH Before: Shri T.R. Senthil Kumar, Judicial Member And Shri Narendra Prasad Sinha, Accountant Member Dwarika Greens Commissioner of Foundation Income Tax C/o. Sarda and Sarda, Vs (Exemption), Sakar, 1st Floor, Ahmedabad Dr. Radha-Krishnan Road, Opp. Rajkumar College, Rajkot, Gujarat 360001 PAN: AADTD5958R (Respondent) (Appellant) Assessee Represented: Shri Vimal Desai, A.R. Revenue Represented: Shri A.P. Singh, CIT-DR Date of hearing : 15-04-2025 Date of pronouncement : 17-04-2025 आदेश/ORDER PER : T.R. SENTHIL KUMAR, JUDICIAL MEMBER:- This appeal is…

Satvara Gnati Samaj Seva Mandal - Morbi, Morbi vs. The Commissioner of Income Tax (Exemptions), Rajkot

The appeal of the assessee is allowed for statistical purpose

ITA 44/RJT/2024[2022-2023]Status: DisposedITAT Rajkot05 Feb 2025AY 2022-2023

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं./Ita No. 43 & 44/Rjt/2024 (Assessment Year: Na) (Hybrid Hearing) Satvara Gnati Samaj Seva Mandal. Vs. Cit(Exemption), Ahmedabad. Shree Ashapura Nivas, Sundarvan Society, Shakat Sanala, Morbi. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Abbts5898L (अपीलाथ"/Appellant) (""यथ"/Respondent)

Section 11Section 12ASection 12A(1)(ac)Section 13Section 13(1)(b)Section 80G(5)

…ITA No.43&44/RJT/24 (A.Y. 2018-19) Satvara Gnati Samaj Seva v. 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. 43 & 44/RJT/2024 (Assessment Year: NA) (Hybrid Hearing) Satvara Gnati Samaj Seva Mandal. Vs. CIT(Exemption), Ahmedabad. Shree Ashapura Nivas, Sundarvan Society, Shakat Sanala, Morbi. "थायीलेखासं./जीआइआरसं./PAN/GIR No.: ABBTS5898L (अपीलाथ"/Appellant) (""यथ"/Respondent) Appellant by Shri Darsak Thakkar, Ld. AR Respondent by Shri Sanjay Punglia, CIT(DR) Date of Hearing 30/01/2…

Satvara Gnati Samaj Seva Mandal - Morbi, Morbi vs. The Commissioner of Income Tax (Exemptions), Rajkot

The appeal of the assessee is allowed for statistical purpose

ITA 43/RJT/2024[2022-2023]Status: DisposedITAT Rajkot05 Feb 2025AY 2022-2023

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं./Ita No. 43 & 44/Rjt/2024 (Assessment Year: Na) (Hybrid Hearing) Satvara Gnati Samaj Seva Mandal. Vs. Cit(Exemption), Ahmedabad. Shree Ashapura Nivas, Sundarvan Society, Shakat Sanala, Morbi. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Abbts5898L (अपीलाथ"/Appellant) (""यथ"/Respondent)

Section 11Section 12ASection 12A(1)(ac)Section 13Section 13(1)(b)Section 80G(5)

…ITA No.43&44/RJT/24 (A.Y. 2018-19) Satvara Gnati Samaj Seva v. 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. 43 & 44/RJT/2024 (Assessment Year: NA) (Hybrid Hearing) Satvara Gnati Samaj Seva Mandal. Vs. CIT(Exemption), Ahmedabad. Shree Ashapura Nivas, Sundarvan Society, Shakat Sanala, Morbi. "थायीलेखासं./जीआइआरसं./PAN/GIR No.: ABBTS5898L (अपीलाथ"/Appellant) (""यथ"/Respondent) Appellant by Shri Darsak Thakkar, Ld. AR Respondent by Shri Sanjay Punglia, CIT(DR) Date of Hearing 30/01/2…

Trehan Seva Bharti Charitable Trust, Alwar vs. CIT(E), Jaipur

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

ITA 1027/JPR/2024[NA]Status: DisposedITAT Jaipur15 Jan 2025

Bench: Dr. S. Seethalakshmi & Shri Gagan Goyal

For Appellant: Mr. P. C. Parwal, CA, Ld. ARFor Respondent: Ms. Alka Gautam, CIT, Ld. DR
Section 12(1)Section 12ASection 80GSection 80G(5)

…IN THE INCOME TAX APPELLATE TRIBUNAL JAIPUR BENCH “B”, JAIPUR BEFORE Dr. S. SEETHALAKSHMI, JUDICIAL MEMBER AND SHRI GAGAN GOYAL, ACCOUNTANT MEMBER ITA Nos.1027 & 1028/JPR/2024 Trehan Seva Bharti Charitable Trust, Kalani & Co., 5th Floor, Milestone Building Gandhi Nagar Turn, Tonk Road, Jaipur - 302 015. PAN No.:AADTT8776F Appellant Vs. CIT Exemption, Jaipur - 302 015. Respondent Appellant by : Mr. P. C. Parwal, CA, Ld. AR Respondent by : Ms. Alka Gautam, CIT, Ld. DR Date of hearing : 08/01/2025 Date of pronouncement : 15/01/2025 ORDER PER GAGAN GOYAL, A.M: This two appeals by the assessee is directed agains…

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

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

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “C” BENCH Before: DR. BRR Kumar, Vice President And Shri T.R. Senthil Kumar, Judicial Member ITA No. 1571/Ahd/2024 Shri Soudharma Brihad Tapogachchiya Tristutik Jain Sangha Samarpanam 602, Amrapali Apartment, Near Jainnagar, Paldi, Ahmedabad-380007 PAN: ABHTS0110M (Appellant) CIT(Exemption), Ahmedabad Vs (Respondent) Assessee Represented: Shri Hardik Vora, A.R. Revenue Represented: Shri Kamlesh Makwana, CIT-DR Date of hearing : 30-12-2024 Date of pronouncement : 03-01-2025 आदेश/ORDER PER : T.R. SENTHIL KUMAR, JUDICIAL MEMBER:- This appeal is filed by the Assessee as…

Sila for Change Foundation, Mumbai vs. Commissioner of Income Tax (Exemption), Mumbai

In the result appeals filed by the assessee stand dismissed

ITA 4275/MUM/2024[--]Status: DisposedITAT Mumbai20 Dec 2024

Bench: Smt Beena Pillai & Shri Prabhash Shankar & Sila For Change Foundation Commissioner Of Income-Tax A-301, 3Rd Floor, (Exemption) Neelam Centre, 601, 6Th Floor, Plot 249A, Worli, Cumballa Hill, Mumbai- 400030. Mtnl Building, Pan: Abgcs5333L Vs. Peddar Road, Dr. Gopalrao Deshmukh Marg, Cumballa Hill, Maharashtra- 400026. (Appellant) (Respondent)

For Appellant: Shri Mandar Vaidya- AdvocateFor Respondent: Dr. Kishore Dhule- CIT D.R
Section 12A(1)(ac)

…n and promotional activities outside India and money is spent outside India but nevertheless the ‘charitable purpose’ is served in India . He also placed reliance on the following decision in support of his arguments:- “1. CIT V/s. Dawoodi Bohara Jamat [2014] 43 Taxmann.com 243 (SC): 364 ITR 31 (SC) 2. Shri Sachay Mataji Mandir Vikas Trust v/s. CIT(E) [2024] 165 Taxmann.com 306 (Rajkot-Trib.) ITA No.4274 & 4275/MUM/2024 Sila for Change Foundation; 3. National Real Estate Development Council V/s. CIT (E) ITA/487/Ahd./2024” 3.3. On the contrary the Ld.DR submitted that the objectin clause 12 clearly states that, it…

Sila for Change Foundation, Mumbai vs. Commissioner of Income Tax (Exemption), Mumbai

In the result appeals filed by the assessee stand dismissed

ITA 4274/MUM/2024[--]Status: DisposedITAT Mumbai20 Dec 2024

Bench: Smt Beena Pillai & Shri Prabhash Shankar & Sila For Change Foundation Commissioner Of Income-Tax A-301, 3Rd Floor, (Exemption) Neelam Centre, 601, 6Th Floor, Plot 249A, Worli, Cumballa Hill, Mumbai- 400030. Mtnl Building, Pan: Abgcs5333L Vs. Peddar Road, Dr. Gopalrao Deshmukh Marg, Cumballa Hill, Maharashtra- 400026. (Appellant) (Respondent)

For Appellant: Shri Mandar Vaidya- AdvocateFor Respondent: Dr. Kishore Dhule- CIT D.R
Section 12A(1)(ac)

…n and promotional activities outside India and money is spent outside India but nevertheless the ‘charitable purpose’ is served in India . He also placed reliance on the following decision in support of his arguments:- “1. CIT V/s. Dawoodi Bohara Jamat [2014] 43 Taxmann.com 243 (SC): 364 ITR 31 (SC) 2. Shri Sachay Mataji Mandir Vikas Trust v/s. CIT(E) [2024] 165 Taxmann.com 306 (Rajkot-Trib.) ITA No.4274 & 4275/MUM/2024 Sila for Change Foundation; 3. National Real Estate Development Council V/s. CIT (E) ITA/487/Ahd./2024” 3.3. On the contrary the Ld.DR submitted that the objectin clause 12 clearly states that, it…

Brahmakshatriya Kanji Damji Hindu Sarvajanik Dharamshala Palitana, Bhavnagar vs. The CIT(Exemption), Ahmedabad

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

ITA 744/AHD/2024[NA]Status: DisposedITAT Ahmedabad09 Dec 2024

Bench: Dr. B.R.R. Kumar, Vice-Ms. Suchitra Kamble

For Appellant: Shri Mohit Balani, ARFor Respondent: Shri Aarsi Prasad, CIT-DR
Section 12Section 12ASection 12A(1)(ac)Section 13Section 13(1)(b)

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE DR. B.R.R. KUMAR, VICE-PRESIDENT MS. SUCHITRA KAMBLE, JUDICIAL MEMBER I.T.A. No. 744/Ahd/2024 (Assessment Year: - ) Brahmakshatriya Kanji Damji Vs. Hindu Sarvajanik Dharamshala CIT (Exemption) Palitana, Ahmedabad Sarvajanik Dharamshala Palitana, Chamundakrupa, Opp. Bhagimi Tramandal Sarvoday Society, Palitana, Bhavnagar-364270 [PAN : AAETB 7023 J] (Appellant) .. (Respondent) Appellant by : Shri Mohit Balani, AR Respondent by: Shri Aarsi Prasad, CIT-DR Date of Hearing 03.12.2024 Date of Pronouncement 09.12.2024 O R D E R PER DR. B.R.R. KUMAR, VICE-…

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 Dandhavya Chhasath Prajapati Samaj, Kalol vs. The Commissioner of Income Tax (Exemption), Ahmedabad

In the result, the appeal of the assessee is allowed

ITA 505/AHD/2022[2022-23]Status: DisposedITAT Ahmedabad16 Oct 2024AY 2022-23

Bench: Ms. Suchitra Kamble & Shri Makarand V. Mahadeokarआयकर अपील सं /Ita No.505/Ahd/2022 िनधा"रण वष" /Assessment Year : 2022-23 Shree Dandhavya Chhasath The Commissioner Of Income बनाम/ Prajapati Samaj Tax (Exemption) V/S. Sejal Briks Ahmedabad – 380 015 Nr. Ambica Nagar Stand Gandhinagar Kalol 382 721 (Gujarat) "थायी लेखा सं./Pan: Aamts 5972 R अपीलाथ%/ (Appellant) &' यथ%/ (Respondent) ….. Assessee By : Shri Biren Shah, Ar Revenue By : Shri Sudhendu Das, Cit-Dr सुनवाई की तारीख/Date Of Hearing : 14/10/2024 घोषणा की तारीख /Date Of Pronouncement: 16/10/2024 आदेश/O R D E R Per Makarand V. Mahadeokar, Am:

For Appellant: Shri Biren Shah, ARFor Respondent: Shri Sudhendu Das, CIT-DR
Section 11Section 12ASection 13(1)(b)

…आयकर अपीलीय अिधकरण, अहमदाबाद "ायपीठ “ए“, अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “A ” BENCH, AHMEDABAD सु"ी सुिच"ा का"ले, "ाियक सद" एवं "ी मकरंद वसंत महादेवकर, लेखा सद" के सम"। ] ] BEFORE MS. SUCHITRA KAMBLE, JUDICIAL MEMBER AND SHRI MAKARAND V. MAHADEOKAR, ACCOUNTANT MEMBER आयकर अपील सं /ITA No.505/Ahd/2022 िनधा"रण वष" /Assessment Year : 2022-23 Shree Dandhavya Chhasath The Commissioner of Income बनाम/ Prajapati Samaj Tax (Exemption) v/s. Sejal Briks Ahmedabad – 380 015 Nr. Ambica Nagar Stand Gandhinagar Kalol 382 721 (Gujarat) "थायी लेखा सं./PAN: AAMTS 5972 R अपीलाथ%/ (Appellant) &' यथ%/ (Respondent)…

Vardhman Sathanakvasi Jain Sravak Sangh, Ajmer vs. CIT(E), 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)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ,oa Jh jkBkSM+ deys'k t;arHkkbZ] ys[kk lnL; ds le{k BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM , vk;dj vihy la-@ITA No. 695 & 696/JPR/2024 Vardhman Sathanakvasi Jain cuke The CIT Exemption, Vs. Sravak Sangh Jaipur. Sravak Sangh Social Wrok Shg NGO Sec. Mahaveer, Bhawan Pandal Lokhan Kotri, Ajmer. LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAQAS5068M vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@Assessee by : Shri P.C. Parwal (C.A.) jktLo…

Vardhman Sathanakvasi Jain Sravak Sangh, Ajmer vs. CIT(E), 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)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ,oa Jh jkBkSM+ deys'k t;arHkkbZ] ys[kk lnL; ds le{k BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM , vk;dj vihy la-@ITA No. 695 & 696/JPR/2024 Vardhman Sathanakvasi Jain cuke The CIT Exemption, Vs. Sravak Sangh Jaipur. Sravak Sangh Social Wrok Shg NGO Sec. Mahaveer, Bhawan Pandal Lokhan Kotri, Ajmer. LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAQAS5068M vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@Assessee by : Shri P.C. Parwal (C.A.) jktLo…

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…

Kharadi Jain Samaj Trust, Pune vs. Commissioner of Income Tax, Exemptions, Pune

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

ITA 339/PUN/2024[-]Status: DisposedITAT Pune09 Jul 2024

Bench: Shri Rama Kanta Panda & Ms. Astha Chandra

For Appellant: Shri Bhuvnesh KankaniFor Respondent: Shri Pankaj Kumar
Section 12(1)(ac)Section 12ASection 12A(1)(ac)Section 2

…आयकर अपीलीय अधिकरण “ए” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE BEFORE SHRI RAMA KANTA PANDA, VICE PRESIDENT AND MS. ASTHA CHANDRA, JUDICIAL MEMBER आयकर अपील सं. / ITA No.339/PUN/2024 Kharadi Jain Samaj Trust, Commissioner of Income Tax, C 504 Veeroday Jain Society, Exemptions, Pune Tulja Bhawani Nagar, Vs. Dukirkline, Kharadi, Pune-411014 PAN : AADTK9670R अपीलार्थी / Appellant प्रत्यर्थी / Respondent Assessee by : Shri Bhuvnesh Kankani Department by : Shri Pankaj Kumar Date of hearing : 18-06-2024 Date of 09-07-2024 Pronouncement : आदेश / ORDER PER ASTHA CHANDRA, JM : The appe…

National Real Estate Development Council Gujarat, Ahmedabad vs. The Commissioner of Income Tax (Exemption), Ahmedabad

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

ITA 487/AHD/2024[NA]Status: DisposedITAT Ahmedabad02 Jul 2024

Bench: Shri Siddhartha Nautiyal & Shri Makarand Vasant Mahadeokarassessment Year : - National Real Estate Development Vs. Commissioner Of Council Gujarat Income-Tax (Exemption) B-807, Times Square-2 Ahmedabad. Nr.Avlon Hotel, Thaltej Ahmedabad. Pan : Aagan 1280 J

Section 12ASection 13(3)

…आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण, अहमदाबाद "यायपीठ आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण अहमदाबाद "यायपीठ अहमदाबाद "यायपीठ ‘B’ अहमदाबाद। अहमदाबाद "यायपीठ अहमदाबाद। अहमदाबाद। अहमदाबाद। IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, AHMEDABAD BEFORE SHRI SIDDHARTHA NAUTIYAL, ACCOUNTANT MEMBER AND SHRI MAKARAND VASANT MAHADEOKAR, JUDICIAL MEMBER Assessment Year : - National Real Estate Development Vs. Commissioner of Council Gujarat Income-tax (Exemption) B-807, Times Square-2 Ahmedabad. Nr.Avlon Hotel, Thaltej Ahmedabad. PAN : AAGAN 1280 J : Assessee by Shri Dhinal Shah, CA : Shri Sudhendu Das, CIT-DR Reven…

Santhome Charitable and Educational Trust, Erode vs. ITO, Exemption Ward Chennai, Chennai

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

ITA 498/CHNY/2023[--]Status: DisposedITAT Chennai30 May 2024

Bench: Shri Aby T. Varkey & Shri S.R.Raghunathaआयकर अपील सं./Ita No.498/Chny/2023 िनधा"रण वष"/Assessment Year: - V. Santhome Charitable & The Income Tax Officer, Educational Trust, Exemption Ward, 378, Shenbagapudur, Chennai. Sathyamangalam, Erode District-638 402. [Pan: Aaots 6317 E] (अपीलाथ"/Appellant) (""यथ"/Respondent)

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

…आयकर अपीलीय अिधकरण, ’सी’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI "ी एबी टी. वक", "ाियक सद" एवं एवं एवं एवं "ी एस. आर. रघुनाथा, लेखा सद" के सम" BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI S.R.RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.498/Chny/2023 िनधा"रण वष"/Assessment Year: - v. Santhome Charitable & The Income Tax Officer, Educational Trust, Exemption Ward, 378, Shenbagapudur, Chennai. Sathyamangalam, Erode District-638 402. [PAN: AAOTS 6317 E] (अपीलाथ"/Appellant) (""यथ"/Respondent) : अपीलाथ" क" ओर से/ Appellant by Shri N. Arjun Raj, Advocate : ""यथ" क" ओर से /…

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…