(i) Shah Gulabchand Shree Parshwanath Trust v. CIT(E)

165 Taxmann.com 731Reported decision2024#16915 most cited
5

judgments rely on this decision, according to BharatTax’s citation analysis of 348,254 Indian tax judgments — from 2024 to 2025.

Sections most often in play

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

Issues it is cited on

section 80g(5)(iii)section 80g(5)section 12aasection 80gsection 12asection 12section 80section 11section 13appeal before the tribunalopportunity of being heardinterest

Judgments citing (i) Shah Gulabchand Shree Parshwanath Trust v. CIT(E)

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

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “D” BENCH Before: DR. BRR KUMAR, VICE PRESIDENT And Shri T.R. SENTHIL KUMAR, JUDICIAL MEMBER ITA No: 1884/Ahd/2024 Shree Sanand Jamaliya The CIT(Exemption), Patidar Panch Ahmedabad C/o. Divyang Shah & Co., Vs Chartered Accountants, 201, Devashish Complex, Nr. Regenta Central Antarim Hotel, Off C.G. Road, Ahmedabad-380006, Gujarat PAN: ABETS8845G (Respondent) (Appellant) Assessee Represented: Shri Divyang Shah, A.R. Revenue Represented: Shri Sher Singh, CIT-DR Date of hearing : 28-07-2025 Date of pronouncement : 31-07-2025 आदेश/ORDER PER : T.R. SENTHIL KUMA…

Samast Vaishnav Vanik Parivar Surat, Surat vs. CIT(Exemption), Ahmedabad

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

ITA 240/SRT/2025[2025-26]Status: DisposedITAT Surat04 Jun 2025AY 2025-26

Bench: Ms. Suchitra Raghunath Kamble & Shri Bijayananda Prusethआयकर अपील सं./Ita No.240/Srt/2025 (Assessment Year: 2025-26) (Hybrid Hearing) Samast Vaishnav Vanik Parivar Surat, Vs. Cit (Exemption), U 25 & 26, 1St Floor, Escon Plaza, Anand Ahmedabad Mahal Road, Adajan, Surat – 395009, Gujarat "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aants7032B (Appellant) (Respondent) Appellant By Shri P. M. Jagasheth, Ca Respondent By Shri Aashish Pophare, Cit-Dr Date Of Hearing 02/06/2025 Date Of Pronouncement 04/06/2025

Section 80GSection 80G(5)Section 80G(5)(iii)Section 80G(5)(m)

…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 No.240/SRT/2025 (Assessment Year: 2025-26) (Hybrid Hearing) Samast Vaishnav Vanik Parivar Surat, Vs. CIT (Exemption), U 25 & 26, 1st Floor, Escon Plaza, Anand Ahmedabad Mahal Road, Adajan, Surat – 395009, Gujarat "थायीलेखासं./जीआइआरसं./PAN/GIR No: AANTS7032B (Appellant) (Respondent) Appellant by Shri P. M. Jagasheth, CA Respondent by Shri Aashish Pophare, CIT-DR Date of Hearing 02/06/2025 Date of Pronouncement 04/06/2025 आदेश / O R D E R P…

Svnit Alumni Association Surat Chapter, Surat vs. CIT(Exemption), Ahmedabad

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

ITA 1077/SRT/2024[NA]Status: DisposedITAT Surat20 Feb 2025

Bench: Shri Pawan Singh & Shri Bijayananda Prusethआयकर अपील सं./Ita Nos.1076 & 1077/Srt/2024 (Physical Hearing) Svnit Alumni Association Surat Vs. The Cit(Exemption), Chapter, Ahmedabad Svnit Campus, Ichchanath Dumas Road, Surat – 395007, Gujarat "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aabhts3472N (Appellant) (Respondent) Appellant By Shri P. M. Jagasheth, Ca Respondent By Shri Ravi Kant Gupta, Cit(Dr) Date Of Hearing 19/02/2025 Date Of Pronouncement 20/02/2025

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

…IN THE INCOME-TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.1076 & 1077/SRT/2024 (Physical Hearing) SVNIT Alumni Association Surat Vs. The CIT(Exemption), Chapter, Ahmedabad SVNIT Campus, Ichchanath Dumas Road, Surat – 395007, Gujarat "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AABHTS3472N (Appellant) (Respondent) Appellant by Shri P. M. Jagasheth, CA Respondent by Shri Ravi Kant Gupta, CIT(DR) Date of Hearing 19/02/2025 Date of Pronouncement 20/02/2025 आदेश / O R D E R PER BIJAYANANDA PRUSETH, AM: These two appea…

Svnit Alumni Association Surat Chapter, Surat vs. CIT(Exemption), Ahmedabad

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

ITA 1076/SRT/2024[NA]Status: DisposedITAT Surat20 Feb 2025

Bench: Shri Pawan Singh & Shri Bijayananda Prusethआयकर अपील सं./Ita Nos.1076 & 1077/Srt/2024 (Physical Hearing) Svnit Alumni Association Surat Vs. The Cit(Exemption), Chapter, Ahmedabad Svnit Campus, Ichchanath Dumas Road, Surat – 395007, Gujarat "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aabhts3472N (Appellant) (Respondent) Appellant By Shri P. M. Jagasheth, Ca Respondent By Shri Ravi Kant Gupta, Cit(Dr) Date Of Hearing 19/02/2025 Date Of Pronouncement 20/02/2025

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

…IN THE INCOME-TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.1076 & 1077/SRT/2024 (Physical Hearing) SVNIT Alumni Association Surat Vs. The CIT(Exemption), Chapter, Ahmedabad SVNIT Campus, Ichchanath Dumas Road, Surat – 395007, Gujarat "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AABHTS3472N (Appellant) (Respondent) Appellant by Shri P. M. Jagasheth, CA Respondent by Shri Ravi Kant Gupta, CIT(DR) Date of Hearing 19/02/2025 Date of Pronouncement 20/02/2025 आदेश / O R D E R PER BIJAYANANDA PRUSETH, AM: These two appea…

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)

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, AHMEDABAD BEFORE SMT. ANNAPURNA GUPTA, ACCOUNTANT MEMBER & SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. No.874/Ahd/2024 (Assessment Year: N.A.) Shree Naminath Shwetamber Vs. Commissioner of Income Tax Murtipujak Tapagachh Jain Religious (Exemption), Trust, Ahmedabad Nehru Street Vapi, Nehru Street Nr. Jain Derasar, Vapi-396191 [PAN No.AAZTS5625A] (Appellant) .. (Respondent) Appellant by : Shri Hardik Vora, A.R. Respondent by: Shri R. N. Dsouza, CIT DR 19.09.2024 Date of Hearing Date of Pronouncement 30.09.2024 O R D E R PER SIDDHARTHA NAUTIYAL - JUDICIAL MEMBE…

(i) Shah Gulabchand Shree Parshwanath Trust v. CIT(E) (165 Taxmann.com 731) — Cited in 5 Judgments | BharatTax