CIT v. Truck Operators Association

9 Taxmann.com 267Reported decision#13351 most cited
8

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 12A(1)(ac)(iii)Section 12ASection 80GSection 12A(1)(ac)(vi)Section 17ASection 80G(5)(iii)Section 115TDSection 12AB

Issues it is cited on

section 13(1)(b)section 12ab(1)(b)(ii)section 13(1)section 12a(1)(ac)(iii)section 12absection 80g(5)section 12a(1)registration under section 12asection 12aasection 12asection 80gsection 12

Judgments citing CIT v. Truck Operators Association

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…

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…

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…

JITO BHAVNAGAR CHAPTER FOUNDATION,BHAVNAGAR vs. THE COMMISSIONER OF INCOME TAX(EXEMPTION), AHMEDABAD

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

ITA 102/AHD/2024[-]Status: DisposedITAT Ahmedabad03 Oct 2024

Bench: Ms. Suchitra Kamble & Shri Makarand V. Mahadeokarआयकर अपील सं /Ita No.102/Ahd/2024 िनधा"रण वष" /Assessment Year : - Jito Bhavnagar Chapter The Cit (Exemption) बनाम/ Foundation Ahmedabad V/S. 101, Gold Center, Opp. Dadasaheb Jain Derasar, Kalanala Bhavnagar - 364 001 (Gujarat) "थायी लेखा सं./Pan: Aafcj 2285 C अपीलाथ%/ (Appellant) &' यथ%/ (Respondent) Assessee By : Shri M.S. Chhajed, Ar Revenue By : Shri Prithviraj Meena, Cit-Dr सुनवाई की तारीख/Date Of Hearing : 30/09/2024 घोषणा की तारीख /Date Of Pronouncement: 03/10/2024 आदेश/O R D E R Per Makarand V. Mahadeokar, Am:

For Appellant: Shri M.S. Chhajed, ARFor Respondent: Shri Prithviraj Meena, CIT-DR
Section 1Section 12(1)(ac)Section 12ASection 12A(1)(ac)Section 13(1)(c)Section 13(3)Section 8

…आयकर अपीलीय अिधकरण, अहमदाबाद "ायपीठ “डी“, अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “ D ” 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.102/Ahd/2024 िनधा"रण वष" /Assessment Year : - Jito Bhavnagar Chapter The CIT (Exemption) बनाम/ Foundation Ahmedabad v/s. 101, Gold Center, Opp. Dadasaheb Jain Derasar, Kalanala Bhavnagar - 364 001 (Gujarat) "थायी लेखा सं./PAN: AAFCJ 2285 C अपीलाथ%/ (Appellant) &' यथ%/ (Respondent) Assessee by : Shri M.S. Chhaj…

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…

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…