Shree Swaminarayan Gadi Trust v. CIT

162 Taxmann.com 772Reported decision2024#2615 most cited

What is Shree Swaminarayan Gadi Trust v. CIT authority for?

Where a trust application has a curable defect, the assessee should be allowed an opportunity to explain and rectify the defect before the CIT (Exemption). The appellate tribunal may allow the appeal and direct the CIT to reconsider the application.

44

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2024 to 2026.

Also referred to as

Shree Swaminarayan Gadi Trust · CIT · section 12A(1)(ac)(iii) · curable defect · opportunity to explain · CIT Exemption · allow appeal · reconsider application

Issues it is cited on

Judgments citing Shree Swaminarayan Gadi Trust v. CIT

Karmanye Vadhikaraste Foundation, Pune vs. CIT Exemption, Pune

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

ITA 1717/PUN/2025[2023-24]Status: DisposedITAT Pune14 Nov 2025AY 2023-24

Bench: Shri Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.1717/Pun/2025 Karmanye Vadhikaraste Vs. Cit, Exemption, Pune. Foundation, Ground Floor, A2-G02, S.No.64, Geras Greens, Villa Soc., Behind Eon It Park, Pune- 411014. Pan : Aaick9637J Appellant Respondent Assessee By : Shri Saurabh Jitendra Patil Revenue By : Shri Amol Khairnar Date Of Hearing : 12.11.2025 Date Of Pronouncement : 14.11.2025 आदेश / Order Per Vinay Bhamore, Jm: This Appeal Filed By The Assessee Is Directed Against The Order Dated 22.09.2023 Passed By Ld. Cit, Exemption, Pune Rejecting The Application For Registration U/S 12Ab Of The It Act. 2. There Is Delay In Filing Of The Present Appeal. We Are Satisfied With The Reasons Mentioned In The Affidavit For Condonation That The Applicant Was Prevented By Sufficient Cause For Not Filing The Appeal

For Appellant: Shri Saurabh Jitendra PatilFor Respondent: Shri Amol Khairnar
Section 12ASection 12A(1)(ac)

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI MANISH BORAD, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA No.1717/PUN/2025 Karmanye Vadhikaraste Vs. CIT, Exemption, Pune. Foundation, Ground Floor, A2-G02, S.No.64, Geras Greens, Villa Soc., Behind Eon IT Park, Pune- 411014. PAN : AAICK9637J Appellant Respondent Assessee by : Shri Saurabh Jitendra Patil Revenue by : Shri Amol Khairnar Date of hearing : 12.11.2025 Date of pronouncement : 14.11.2025 आदेश / ORDER PER VINAY BHAMORE, JM: This appeal filed by the assessee is directed against the order dated 22.09.2…

Barfani Sewa Mandal, Kaithal vs. Commissioner of Income Tax, Exemptions, Chandigarh

In the result, the appeal of the Assessee stands allowed for statistical purposes

ITA 580/CHANDI/2025[2025-26]Status: DisposedITAT Chandigarh29 Oct 2025AY 2025-26

Bench: Shri Laliet Kumar & Shri Krinwant Sahayआयकर अपील सं./ Ita No. 580/Chd/2025 "नधा"रण वष" / Assessment Year : 2025-26 Barfani Sewa Mandal, The Cit, बनाम C/O Tejmohan Singh, Exemptions, Advocate, Chandigarh Vs. 527, Sector 10-D Chandigarh "थायी लेखा सं./ Pan No: Aaaab9543J अपीलाथ"/Appellant ""यथ"/Respondent ( Physical Hearing ) "नधा"रती क" ओर से/Assessee By : Sh. Tej Mohan Singh, Advocate राज"व क" ओर से/ Revenue By : Sh. Manav Bansal, Cir Dr सुनवाई क" तार"ख/Date Of Hearing : 28.10.2025 उदघोषणा क" तार"ख/Date Of Pronouncement : 29.10.2025 आदेश/Order Per Laliet Kumar, Am: Appeal In This Case Has Been Filed By The Assessee Against The Order Dated 12.03.2025 Passed By The Ld. Commissioner Of Income Tax (Exemptions) [‘Cit(E)’ For A.Y. 2017-18. 2. Grounds Of Appeal Are As Under:

For Appellant: Sh. Tej Mohan Singh, AdvocateFor Respondent: Sh. Manav Bansal, CIR DR
Section 12ASection 12A(1)(ac)

…आयकर अपील"य अ"धकरण, च"डीगढ़ "यायपीठ, च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCH, ‘A’, CHANDIGARH BEFORE SHRI LALIET KUMAR, JUDICIAL MEMBER & SHRI KRINWANT SAHAY, ACCOUNTANT MEMBER आयकर अपील सं./ ITA No. 580/CHD/2025 "नधा"रण वष" / Assessment Year : 2025-26 Barfani Sewa Mandal, The CIT, बनाम C/o Tejmohan Singh, Exemptions, Advocate, Chandigarh Vs. 527, Sector 10-D Chandigarh "थायी लेखा सं./ PAN NO: AAAAB9543J अपीलाथ"/Appellant ""यथ"/Respondent ( PHYSICAL HEARING ) "नधा"रती क" ओर से/Assessee by : Sh. Tej Mohan Singh, Advocate राज"व क" ओर से/ Revenue by : Sh. Manav Bansal, CIR DR सुनवाई क" तार"ख/Date…

Maharashtra Gandhi Smarak Nidhi, Pune vs. C.I.T (Exemption), Pune

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

ITA 2651/PUN/2024[-]Status: DisposedITAT Pune30 Jun 2025

Bench: Shri R.K. Panda & Ms. Astha Chandraआयकर अपील सं. / Ita Nos.2651 & 2573/Pun/2024 Vs. Maharashtra Gandhi Smarak Nidhi, Survey No. 36/2, Gandhi Bhavan, Kothrud, Pune-411038 Pan : Aaatm4190R अपीलार्थी / Appellant Cit(Exemption), Pune प्रत्यर्थी / Respondent Assessee By : Shri Sharad Vaze Department By : Shri Amol Khairnar Date Of Hearing : 18-06-2025 Date Of 30-06-2025 Pronouncement : आदेश / Order Per Astha Chandra, Jm : Two Appeals Filed By The Assessee Are Directed Against The Two Separate Order(S) Both Dated 13.09.2024 Of The Ld. Commissioner Of Income Tax (Exemption), Pune [“Cit(Exemption)"] Rejecting The Application(S) For Grant Of Registration U/S 12A & Approval U/S 80G Of The Income Tax Act, 1961 (The "Act"). For The Sake Of Convenience, Both These Appeals Were Heard Together & Are Being Disposed Of By This Common Order. 2. In Ita No.2651/Pun/2025, The Assessee Has Challenged The Order Of The Cit(Exemption) In Rejecting The Application For Registration U/S 12A Of The Act While Ita No.2573/Pun/2025 Relates To The Order Of The Cit(Exemption) In Denying The Approval U/S 80G Of The Act.

For Appellant: Shri Sharad VazeFor Respondent: Shri Amol Khairnar
Section 12ASection 12A(1)(ac)Section 80G

…आयकर अपीलीय अधिकरण “ए” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE BEFORE SHRI R.K. PANDA, VICE PRESIDENT AND MS. ASTHA CHANDRA, JUDICIAL MEMBER आयकर अपील सं. / ITA Nos.2651 & 2573/PUN/2024 Vs. Maharashtra Gandhi Smarak Nidhi, Survey No. 36/2, Gandhi Bhavan, Kothrud, Pune-411038 PAN : AAATM4190R अपीलार्थी / Appellant CIT(Exemption), Pune प्रत्यर्थी / Respondent Assessee by : Shri Sharad Vaze Department by : Shri Amol Khairnar Date of hearing : 18-06-2025 Date of 30-06-2025 Pronouncement : आदेश / ORDER PER ASTHA CHANDRA, JM : Two appeals filed by the assessee are directed against the t…

Maharashtra Gandhi Smarak Nidhi, Pune vs. CIT Exemption, Pune

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

ITA 2573/PUN/2024[-]Status: DisposedITAT Pune30 Jun 2025

Bench: Shri R.K. Panda & Ms. Astha Chandraआयकर अपील सं. / Ita Nos.2651 & 2573/Pun/2024 Maharashtra Gandhi Smarak Nidhi, Survey No. 36/2, Gandhi Bhavan, Kothrud, Pune-411038 Vs. Cit(Exemption), Pune Pan : Aaatm4190R अपीलार्थी / Appellant प्रत्यर्थी / Respondent Assessee By : Shri Sharad Vaze Department By : Shri Amol Khairnar Date Of Hearing : 18-06-2025 Date Of Pronouncement : 30-06-2025 आदेश / Order Per Astha Chandra, Jm : Two Appeals Filed By The Assessee Are Directed Against The Two Separate Order(S) Both Dated 13.09.2024 Of The Ld. Commissioner Of Income Tax (Exemption), Pune [“Cit(Exemption)"] Rejecting The Application(S) For Grant Of Registration U/S 12A & Approval U/S 80G Of The Income Tax Act, 1961 (The "Act"). For The Sake Of Convenience, Both These Appeals Were Heard Together & Are Being Disposed Of By This Common Order. 2. In Ita No.2651/Pun/2025, The Assessee Has Challenged The Order Of The Cit(Exemption) In Rejecting The Application For Registration U/S 12A Of The Act While Ita No.2573/Pun/2025 Relates To The Order Of The Cit(Exemption) In Denying The Approval U/S 80G Of The Act.

For Appellant: Shri Sharad VazeFor Respondent: Shri Amol Khairnar
Section 12ASection 12A(1)(ac)Section 80G

…आयकर अपीलीय अधिकरण “ए” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE BEFORE SHRI R.K. PANDA, VICE PRESIDENT AND MS. ASTHA CHANDRA, JUDICIAL MEMBER आयकर अपील सं. / ITA Nos.2651 & 2573/PUN/2024 Maharashtra Gandhi Smarak Nidhi, Survey No. 36/2, Gandhi Bhavan, Kothrud, Pune-411038 Vs. CIT(Exemption), Pune PAN : AAATM4190R अपीलार्थी / Appellant प्रत्यर्थी / Respondent Assessee by : Shri Sharad Vaze Department by : Shri Amol Khairnar Date of hearing : 18-06-2025 Date of Pronouncement : 30-06-2025 आदेश / ORDER PER ASTHA CHANDRA, JM : Two appeals filed by the assessee are directed against the t…