Leuva Patel Nutan Kelwani Mandal v. ITO

12 ITD 276Income Tax Appellate Tribunal1985#22168 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 341,001 Indian tax judgments — from 2022 to 2025.

Sections most often in play

Section 12A(1)(ac)(iii)Section 12AB(4)Section 13(1)(b)Section 12ASection 12A(1)(ac)(vi)Section 12AB of the Income Tax ActSection 1961

Judgments citing Leuva Patel Nutan Kelwani Mandal v. ITO

Shri Kadva Patidar Samaj Ishvariya Mahadev, Ishwariya, Dist. Amreli vs. The CIT(Exemption), Ahmedabad

Appeals of the assessees are treated as allowed

ITA 852/RJT/2024[2024-25]Status: DisposedITAT Rajkot21 Jul 2025AY 2024-25

Bench: Dr. Arjun Lal Saini. & Shri Dinesh Mohan Sinhaआयकर अपील सं./Ita No. 846/Rjt/2024 (िनधा"रण वष" / Assessment Year: (N.A.) (Hybrid Hearing) Shri Leuva Patel Samaj Nani Kunkavav The Cit (Exemption), Ahmedabad Room No.609, 6Th Floor, Aayakar Nani Kunkavav, Moti Kunkavav Vs. Dist. Amreli-365450 Bhawan (Vejalpur) 100 Foot Road, Pan No.: Aavts 8719 H Anandnagar-Prahaladnagar Road, Ahmedabad-380 015 (Appellant) (Respondent)

For Appellant: Shri D. M. Rindani, Ld. ARFor Respondent: Shri Praveen Verma, Ld. CIT (DR)
Section 12(1)(ac)Section 12ASection 12A(1)(ac)

…IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER. & SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER आयकर अपील सं./ITA No. 846/RJT/2024 (िनधा"रण वष" / Assessment Year: (N.A.) (Hybrid Hearing) Shri Leuva Patel Samaj Nani Kunkavav The CIT (Exemption), Ahmedabad Room No.609, 6th Floor, Aayakar Nani Kunkavav, Moti Kunkavav Vs. Dist. Amreli-365450 Bhawan (Vejalpur) 100 Foot Road, PAN No.: AAVTS 8719 H Anandnagar-Prahaladnagar Road, Ahmedabad-380 015 (Appellant) (Respondent) आयकर अपील सं./ITA No. 852/RJT/2024 (िनधा"रण वष" / Assessment Year: (N.A.) Shri Kadva Patidar Sama…

Shri Leuva Patel Samaj Nani Kunkavav, Amreli vs. The CIT(Exemption), Ahmedabad

Appeals of the assessees are treated as allowed

ITA 846/RJT/2024[2024-25]Status: DisposedITAT Rajkot21 Jul 2025AY 2024-25

Bench: Dr. Arjun Lal Saini. & Shri Dinesh Mohan Sinhaआयकर अपील सं./Ita No. 846/Rjt/2024 (िनधा"रण वष" / Assessment Year: (N.A.) (Hybrid Hearing) Shri Leuva Patel Samaj Nani Kunkavav The Cit (Exemption), Ahmedabad Room No.609, 6Th Floor, Aayakar Nani Kunkavav, Moti Kunkavav Vs. Dist. Amreli-365450 Bhawan (Vejalpur) 100 Foot Road, Pan No.: Aavts 8719 H Anandnagar-Prahaladnagar Road, Ahmedabad-380 015 (Appellant) (Respondent)

For Appellant: Shri D. M. Rindani, Ld. ARFor Respondent: Shri Praveen Verma, Ld. CIT (DR)
Section 12(1)(ac)Section 12ASection 12A(1)(ac)

…IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER. & SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER आयकर अपील सं./ITA No. 846/RJT/2024 (िनधा"रण वष" / Assessment Year: (N.A.) (Hybrid Hearing) Shri Leuva Patel Samaj Nani Kunkavav The CIT (Exemption), Ahmedabad Room No.609, 6th Floor, Aayakar Nani Kunkavav, Moti Kunkavav Vs. Dist. Amreli-365450 Bhawan (Vejalpur) 100 Foot Road, PAN No.: AAVTS 8719 H Anandnagar-Prahaladnagar Road, Ahmedabad-380 015 (Appellant) (Respondent) आयकर अपील सं./ITA No. 852/RJT/2024 (िनधा"रण वष" / Assessment Year: (N.A.) Shri Kadva Patidar Sama…

Shree Maliya Kadva Patel Seva Samaj, Junagadh vs. The Income Tax Officer, Ward-1(3), Veraval

Appeal of the assessee is dismissed in above terms

ITA 187/RJT/2016[2011-12]Status: DisposedITAT Rajkot29 Jun 2022AY 2011-12
For Appellant: Shri Deepak Rindani, A.RFor Respondent: Shri S. S. Rathi, Sr. D.R
Section 11Section 13(1)(b)Section 250(6)

…UBBED AS A RELIGIOUS COMMUNITY OR CASTE: 8. Patels are historically agriculturists and cannot be termed as a religious community or a caste and hence sec. 13(1)(b) does not apply to a trust meant for Patels. It was so held in Leuva Patel Nutan Kelawani Mandal 12 ITD 276 (Ahd. Trib.) (Case Law Compilation Page 5-12) Leuva and Kadva are also Patels or Patidars and hence the ratio of said order applies to all Patels and need not be restricted to Leuvas only. The CIT(Appeals) has sought to draw a distinction between the two which is unreal, illogical and without basis. IV. CORPUS DONATIONS RECEIVED ARE CAPITAL RECEIP…

Leuva Patel Nutan Kelwani Mandal v. ITO (12 ITD 276) — Cited in 3 Judgments | BharatTax