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

Kanetkar Sports Foundation, Pune vs. CIT Exemption, Pune

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

ITA 2575/PUN/2024[-]Status: DisposedITAT Pune15 Jan 2025

Bench: Shri R. K. Panda & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.2575/Pun/2024 Kanetkar Sports Foundation, Vs. Cit, Exemption, Pune. C 30 Kumar Elixer, Baner Road, Pune- 411045. Pan : Aactk5665K Appellant Respondent Assessee By : Shri Sharad A Vaze Revenue By : Shri Ajay Kumar Keshari Date Of Hearing 14.01.2025 : Date Of Pronouncement 15.01.2025 : आदेश / Order Per Vinay Bhamore, Jm: This Appeal Filed By The Assessee Is Directed Against The Order Dated 20.09.2024 Passed By Ld. Cit, Exemption, Pune Rejecting The Application For Registration U/S 12Aa Of The It Act. 2. Facts Of The Case, In Brief, Are That The Assessee Is A Trust Applied For Registration In Form 10Ab U/S 12A(1)(Ac)(Vi)-Item(B) Of The It Act On 29.03.2024. With A View To Verify The Genuineness Of The Activities Of The Assessee & Compliance To Requirements Of Any Other Law For The Time Being In Force By The Trust/Institution As Are Material For The Purpose Of Achieving Its Objects, A Notice Dated 24-05-2024 Was Issued Through Itba Portal

For Appellant: Shri Sharad A VazeFor Respondent: Shri Ajay Kumar Keshari
Section 12ASection 12A(1)(ac)

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA No.2575/PUN/2024 Kanetkar Sports Foundation, Vs. CIT, Exemption, Pune. C 30 Kumar Elixer, Baner Road, Pune- 411045. PAN : AACTK5665K Appellant Respondent Assessee by : Shri Sharad A Vaze Revenue by : Shri Ajay Kumar Keshari Date of hearing 14.01.2025 : Date of pronouncement 15.01.2025 : आदेश / ORDER PER VINAY BHAMORE, JM: This appeal filed by the assessee is directed against the order dated 20.09.2024 passed by Ld. CIT, Exemption, Pune rejecting the applica…

Shree Vasupujyaswami Meera Anand Jain Sangh, Pune vs. CIT Exemption, Pune

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

ITA 2574/PUN/2024[-]Status: DisposedITAT Pune15 Jan 2025

Bench: Shri R. K. Panda & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.2574/Pun/2024 Shree Vasupujyaswami Meera Vs. Cit, Exemption, Pune. Anand Jain Sangh, 590, Sheetal Society, Shankar Sheth Road, Pune- 411037. Pan : Aagts1344D Appellant Respondent Assessee By : Shri Sharad A Vaze Revenue By : Shri Ajay Kumar Keshari Date Of Hearing 14.01.2025 : Date Of Pronouncement 15.01.2025 : आदेश / Order Per Vinay Bhamore, Jm: This Appeal Filed By The Assessee Is Directed Against The Order Dated 20.09.2024 Passed By Ld. Cit, Exemption, Pune Rejecting The Application For Registration U/S 12Aa Of The It Act. 2. Facts Of The Case, In Brief, Are That The Assessee Is A Trust Applied For Registration In Form 10Ab U/S 12A(1)(Ac)(Vi)-Item(B) Of The It Act On 30.03.2024. With A View To Verify The Genuineness Of The Activities Of The Assessee & Compliance To Requirements Of Any Other Law For The Time Being In Force By The Trust/Institution As Are Material For The Purpose Of Achieving Its Objects, A Notice Dated 27-05-2024 Was Issued Through Itba Portal

For Appellant: Shri Sharad A VazeFor Respondent: Shri Ajay Kumar Keshari
Section 12ASection 12A(1)(ac)

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA No.2574/PUN/2024 Shree Vasupujyaswami Meera Vs. CIT, Exemption, Pune. Anand Jain Sangh, 590, Sheetal Society, Shankar Sheth Road, Pune- 411037. PAN : AAGTS1344D Appellant Respondent Assessee by : Shri Sharad A Vaze Revenue by : Shri Ajay Kumar Keshari Date of hearing 14.01.2025 : Date of pronouncement 15.01.2025 : आदेश / ORDER PER VINAY BHAMORE, JM: This appeal filed by the assessee is directed against the order dated 20.09.2024 passed by Ld. CIT, Exemption…

Padmavati Deosthan Trust, Pisoli vs. CIT Exemption, Pune

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

ITA 2572/PUN/2024[-]Status: DisposedITAT Pune15 Jan 2025

Bench: Shri R. K. Panda & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.2572/Pun/2024 Padmavati Deosthan Trust, Vs. Cit, Exemption, Pune. At Post- Pisoli, Hadapsar, Pune- 411060. Pan : Aadtp6321L Appellant Respondent Assessee By : Shri Sharad A Vaze Revenue By : Shri Ajay Kumar Keshari Date Of Hearing 13.01.2025 : Date Of Pronouncement 15.01.2025 : आदेश / Order Per Vinay Bhamore, Jm: This Appeal Filed By The Assessee Is Directed Against The Order Dated 13.09.2024 Passed By Ld. Cit, Exemption, Pune Rejecting The Application For Registration U/S 12Aa Of The It Act. 2. Facts Of The Case, In Brief, Are That The Assessee Is A Trust Applied For Registration In Form 10Ab U/S 12A(1)(Ac)(Vi)-Item(B) Of The It Act On 29.03.2024. With A View To Verify The Genuineness Of The Activities Of The Assessee & Compliance To Requirements Of Any Other Law For The Time Being In Force By The Trust/Institution As Are Material For The Purpose Of Achieving Its Objects, A Notice Dated 24-05-2024 Was Issued Through Itba Portal

For Appellant: Shri Sharad A VazeFor Respondent: Shri Ajay Kumar Keshari
Section 12ASection 12A(1)(ac)

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA No.2572/PUN/2024 Padmavati Deosthan Trust, Vs. CIT, Exemption, Pune. AT Post- Pisoli, Hadapsar, Pune- 411060. PAN : AADTP6321L Appellant Respondent Assessee by : Shri Sharad A Vaze Revenue by : Shri Ajay Kumar Keshari Date of hearing 13.01.2025 : Date of pronouncement 15.01.2025 : आदेश / ORDER PER VINAY BHAMORE, JM: This appeal filed by the assessee is directed against the order dated 13.09.2024 passed by Ld. CIT, Exemption, Pune rejecting the application f…

Rashtra Seva Dal, Pune vs. CIT Exemption, Pune

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

ITA 2571/PUN/2024[-]Status: DisposedITAT Pune15 Jan 2025

Bench: Shri R. K. Panda & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.2571/Pun/2024 Rashtra Seva Dal, Vs. Cit, Exemption, Pune. Sane Guruji Smarak, Sinahgad Road, Pune- 411030. Pan : Aaatr2754E Appellant Respondent Assessee By : Shri Sharad A Vaze Revenue By : Shri Ajay Kumar Keshari Date Of Hearing 13.01.2025 : Date Of Pronouncement 15.01.2025 : आदेश / Order Per Vinay Bhamore, Jm: This Appeal Filed By The Assessee Is Directed Against The Order Dated 13.09.2024 Passed By Ld. Cit, Exemption, Pune Rejecting The Application For Registration U/S 12Aa Of The It Act. 2. Facts Of The Case, In Brief, Are That The Assessee Is A Trust Applied For Registration In Form 10Ab U/S 12A(1)(Ac)(Vi)-Item(B) Of The It Act On 30.03.2024. With A View To Verify The Genuineness Of The Activities Of The Assessee & Compliance To Requirements Of Any Other Law For The Time Being In Force By The Trust/Institution As Are Material For The Purpose Of Achieving Its Objects, A Notice Dated 29-05-2024 Was Issued Through Itba Portal

For Appellant: Shri Sharad A VazeFor Respondent: Shri Ajay Kumar Keshari
Section 12ASection 12A(1)(ac)

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA No.2571/PUN/2024 Rashtra Seva Dal, Vs. CIT, Exemption, Pune. Sane Guruji Smarak, Sinahgad Road, Pune- 411030. PAN : AAATR2754E Appellant Respondent Assessee by : Shri Sharad A Vaze Revenue by : Shri Ajay Kumar Keshari Date of hearing 13.01.2025 : Date of pronouncement 15.01.2025 : आदेश / ORDER PER VINAY BHAMORE, JM: This appeal filed by the assessee is directed against the order dated 13.09.2024 passed by Ld. CIT, Exemption, Pune rejecting the application f…

S M Joshi Socialist Foundation, Pune vs. CIT(Exemption), Pune

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

ITA 2568/PUN/2024[-]Status: DisposedITAT Pune15 Jan 2025

Bench: Shri R. K. Panda & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.2568/Pun/2024 S. M. Joshi Socialist Vs. Cit, Exemption, Pune. Foundation, S. N. 191/192, Near Patrakar Bhavan, Pune- 411030. Pan : Aaats8529C Appellant Respondent Assessee By : Shri Sharad A Vaze Revenue By : Shri Ajay Kumar Keshari Date Of Hearing 13.01.2025 : Date Of Pronouncement 15.01.2025 : आदेश / Order Per Vinay Bhamore, Jm: This Appeal Filed By The Assessee Is Directed Against The Order Dated 13.09.2024 Passed By Ld. Cit, Exemption, Pune Rejecting The Application For Registration U/S 12Aa Of The It Act. 2. Facts Of The Case, In Brief, Are That The Assessee Is A Trust Applied For Registration In Form 10Ab U/S 12A(1)(Ac)(Vi)-Item(B) Of The It Act On 29.03.2024. With A View To Verify The Genuineness Of The Activities Of The Assessee & Compliance To Requirements Of Any Other Law For The Time Being In Force By The Trust/Institution As Are Material For The Purpose Of Achieving Its Objects, A Notice Dated 27-05-2024 Was Issued Through Itba Portal

For Appellant: Shri Sharad A VazeFor Respondent: Shri Ajay Kumar Keshari
Section 12ASection 12A(1)(ac)

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA No.2568/PUN/2024 S. M. Joshi Socialist Vs. CIT, Exemption, Pune. Foundation, S. N. 191/192, Near Patrakar Bhavan, Pune- 411030. PAN : AAATS8529C Appellant Respondent Assessee by : Shri Sharad A Vaze Revenue by : Shri Ajay Kumar Keshari Date of hearing 13.01.2025 : Date of pronouncement 15.01.2025 : आदेश / ORDER PER VINAY BHAMORE, JM: This appeal filed by the assessee is directed against the order dated 13.09.2024 passed by Ld. CIT, Exemption, Pune rejecting…