Jay Mataji Charitable Trust v. Commissioner

160 Taxmann.com 276Reported decision2024#19452 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2025 to 2025.

Sections most often in play

Section 80G(5)Section 80G(5B)Section 12AB Section 2(15)

Issues it is cited on

section 80g(5b)section 80g(5)section 80g section 80 previous year india total income interest

Judgments citing Jay Mataji Charitable Trust v. Commissioner

AKHIL KUTCH RABARI SAMAJ SEVA TRUST,BHUJ KUTCH vs. CIT (EXEMPTION), AHMEDABAD

ITA 117/RJT/2025[NA]Status: DisposedITAT Rajkot18 Aug 2025

Bench: Dr. Arjun Lal Saini & Dr. Diesh Mohan Sinha

For Appellant: Shri Kalpesh Doshi, Ld. ARFor Respondent: Shri Sanjay Punglia, Ld. CIT DR

Section 80GSection 80G(5)

…IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER & DR. DIESH MOHAN SINHA, JUDICIAL MEMBER आयकरअपीलसं./ITA No. 117/RJT/2025 (िनधा"रणवष" / Assessment Year: (-) Akhil Kutch Rabari Samaj Seva Trust Bhuj Vs. CIT (E), (AHMEDABAD) Shop No. 2 Jai Somnath Appt., Opp Dr Damyanti Ganatra Hospital Road, Bhuj Kutch 370001 Gujarat India "ायीलेखासं./जीआइआरसं./PAN/GIR No.: AACTA4217D (Appellant) (Respondent) Appellant by : Shri Kalpesh Doshi, Ld. AR Respondent by : Shri Sanjay Punglia, Ld. CIT DR सुनवाईकीतारीख/ Date of Hearing : 09/06/2025 घोषणाकीतारीख/Date of Pronounceme…

SHRI UMIYA MATAJI ISHVER RAMJI ANNAKSHETRA TRUST,BHUJ KUTCH vs. CIT (EXEMPTION), AHMEDABAD

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

ITA 116/RJT/2025[2024-25]Status: DisposedITAT Rajkot22 Jul 2025AY 2024-25

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं/.Ita No.116/Rjt/2025 "नधा"रण वष"/ Assessment Year: N.A. Shri Umiya Mataji Ishver Ramji Commissioner Of Income- बनाम Annakshetra Trust Tax(Exemption), Ahmedabad, Vadhay At Deshalpar Vandhay Room No.609, 6Th Floor, Vs. Taluka Bhuj Kutch-370 001 Ayakar Bhawan (Vejalpur), Pan : Aabts 8429 C Nr. Sacin Tower 100 Ft Road, Anandnagar Prahladnagar Road, Ahmedabad-3800 015 (अपीलाथ"/Assessee) (""यथ"/Respondent) :

For Appellant: Shri Kalpesh Doshi, ld.ARFor Respondent: Shri Sanjay Punglia CIT-DR

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

…आयकर अपील"य अ"धकरण, राजकोट "यायपीठ, राजकोट। 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.116/RJT/2025 "नधा"रण वष"/ Assessment Year: N.A. Shri Umiya Mataji Ishver Ramji Commissioner of Income- बनाम Annakshetra Trust tax(Exemption), Ahmedabad, Vadhay At Deshalpar Vandhay Room No.609, 6th Floor, Vs. Taluka Bhuj Kutch-370 001 Ayakar Bhawan (Vejalpur), PAN : AABTS 8429 C Nr. Sacin Tower 100 FT Road, Anandnagar Prahladnagar Road, Ahmedabad-3800 015 (अपीलाथ"/Assessee) (""यथ"/Respondent) : "नधा…

GURUKRUPA FOUNDATION,AHMEDABAD vs. THE CIT(EXEMPTION), AHMEDABAD

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

ITA 2181/AHD/2024[NA]Status: DisposedITAT Ahmedabad06 Mar 2025

Bench: Ms. Suchitra Kamble (Judicial Member), Shri Narendra Prasad Sinha (Accountant Member)

For Appellant: Shri Pamil H. Shah, A.RFor Respondent: Shri B.P. Makwana, Sr. D.R

Section 12ASection 80GSection 80G(5)

…THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “A” BENCH Before: Ms. Suchitra Kamble, Judicial Member And Shri Narendra Prasad Sinha, Accountant Member Assessment Year N.A. Gurukrupa Foundation, The Commissioner 15-167 Suramya of Income Tax Apartment, Nr. Jaynagar Vs (Exemption), BRTS Busstop 132 F Ring Ahmedabad Road, Naranpura, (Respondent) Ahmedabad-380063 PAN: AADTG2349D (Appellant) Assessee by: Shri Pamil H. Shah, A.R. Revenue by: Shri B.P. Makwana, Sr. D.R. Date of hearing : 20-02-2025 Date of pronouncement : 06-03-2025 आदेश/ORDER PER : NARENDRA PRASAD SINHA, ACCOUNTANT MEMBER:- This appeal is fil…

VISMRUTI SOCIAL AND CHARITABLE TRUST,AHMEDABAD vs. THE CIT(EXEMPTION), AHMEDABAD

In the result, appeal of the assessee / applicant trust is allowed for\nstatistical purposes

ITA 1551/AHD/2024[NA]Status: DisposedITAT Ahmedabad22 Jan 2025

For Appellant: Shri Jinesh Shah, A.RFor Respondent: Shri Prathvi Raj Meena, CIT-D.R

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

…{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL\n“D” BENCH, AHMEDABAD\nBEFORE SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER\n& SHRI NARENDRA PRASAD SINHA, ACCOUNTANT MEMBER\nI.T.A. No.1551/Ahd/2024\n(Assessment Year: N.A.)\nVismruti Social And Charitable Trust Vs. Commissioner of Income\nB-1, B-Block, Suntarace Apartment, Tax (Exemption),\nB/h. Navneet Showroom Memnagar, Ahmedabad\nAhmedabad-380054\n[PAN No.AABTV1194R]\n(Appellant)\n..\n(Respondent)\nAppellant by : Shri Jinesh Shah, A.R.\nRespondent by: Shri Prathvi Raj Meena, CIT-D.R.\nDate of Hearing\n24.12.2025\nDate of Pronouncement\n22.01.2025\nORDER\nPE…