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

Sections most often in play

Section 12A(1)(ac)(iii)Section 12ASection 12ABSection 12A(1)(ac)(vi)Section 12AASection 80GSection 80G(5)Section 12A(1)(ac)(vi)(B)

Issues it is cited on

section 12a(1)(ac)(ii)section 12a(1)(ac)(vi)section 12a(1)(ac)(iv)section 80g(5)(ii)section 12a(1)(ac)(i)section 12a(1)(ac)section 12a(1)section 12a(1)(ac)(iii)section 80g(5)(vi)section 80g(5)section 12aasection 12a

Judgments citing Shree Swaminarayan Gadi Trust v. CIT

Niravadya Foundation, Vadodara vs. The Commissioner of Income Tax, (Exemption), Ahmedabad

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

ITA 1453/AHD/2024[-]Status: DisposedITAT Ahmedabad09 Jan 2025

Bench: Smt.Annapurna Gupta & Ms. Suchitra Raghunath Kambleassessment Year : - Niravadya Foundation Vs. The Cit (Exemption) 322, Florence Pride Vejalpur, Ahmedabad. Sunpharma Road Tandalja Road Vadodara 390 012. Pan : Aagcn 9314 D (Applicant) (Responent) : Shri Sanket Bakshi, Ar Assessee By Revenue By : Shri V. Nandakumar, Cit-Dr सुनवाई क" तारीख/Date Of Hearing : 16/12/2024 घोषणा क" तारीख /Date Of Pronouncement: 09/01/2025 आदेश/O R D E R आदेश आदेश आदेश

For Respondent: Shri V. Nandakumar, CIT-DR
Section 10Section 12Section 12ASection 12A(1)(ac)Section 12A(1)(ii)

…आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण, अहमदाबाद "यायपीठ आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण अहमदाबाद "यायपीठ अहमदाबाद "यायपीठ ‘B’ अहमदाबाद। अहमदाबाद "यायपीठ अहमदाबाद। अहमदाबाद। अहमदाबाद। IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, AHMEDABAD BEFORE SMT.ANNAPURNA GUPTA, ACCOUNTANT MEMBER AND MS. SUCHITRA RAGHUNATH KAMBLE, JUDICIAL MEMBER Assessment Year : - Niravadya Foundation Vs. The CIT (Exemption) 322, Florence Pride Vejalpur, Ahmedabad. Sunpharma Road Tandalja Road Vadodara 390 012. PAN : AAGCN 9314 D (Applicant) (Responent) : Shri Sanket Bakshi, AR Assessee by Revenue by : Shri V. Nandakumar, CIT-DR सु…

Torna Rajgad Parisar Samajonnati Nyas, Pune vs. Commissioner of Income Tax (Exemption), Pune

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

ITA 2295/PUN/2024[-]Status: DisposedITAT Pune26 Dec 2024

Bench: SHRI DR. DIPAK P. RIPOTE (Accountant Member), SHRI VINAY BHAMORE (Judicial Member)

For Appellant: Shri Sharad Atmaram Vaze &For Respondent: Shri Ajay Kumar Keshari
Section 11Section 12Section 12ASection 12A(1)(ac)

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE BEFORE SHRI DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA No.2295/PUN/2024 Torna Rajgad Parisar Vs. CIT (Exemptions), Pune. Samajonnati Nyas, At/Post- Velhe, Tal. Velhe, Pune- 412213. PAN : AAATT5421G Appellant Respondent Assessee by : Shri Sharad Atmaram Vaze & Shri Amod S. Vaze Revenue by : Shri Ajay Kumar Keshari Date of hearing : 23.12.2024 Date of pronouncement : 26.12.2024 आदेश / ORDER PER VINAY BHAMORE, JM: This appeal filed by the assessee is directed against the order dated 13.09.2024 passed by…

Pandit Firoz Dastur Memorial Foundation, Thane vs. Commissioner of Income Tax, Exemption, Pune

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

ITA 2293/PUN/2024[-]Status: DisposedITAT Pune26 Dec 2024

Bench: SHRI DR. DIPAK P. RIPOTE (Accountant Member), SHRI VINAY BHAMORE (Judicial Member)

For Appellant: Shri Sharad Atmaram Vaze &For Respondent: Shri Ajay Kumar Keshari
Section 11Section 12Section 12ASection 12A(1)(ac)

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE BEFORE SHRI DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA No.2293/PUN/2024 Pandit Firoz Dastur Vs. CIT (Exemptions), Pune. Memorial Foundation, 104, Gandharvi Society, Naupada, Thane- 400602. PAN : AABTP5451D Appellant Respondent Assessee by : Shri Sharad Atmaram Vaze & Shri Amod S. Vaze Revenue by : Shri Ajay Kumar Keshari Date of hearing : 23.12.2024 Date of pronouncement : 26.12.2024 आदेश / ORDER PER VINAY BHAMORE, JM: This appeal filed by the assessee is directed against the order dated 13.09.2024 p…

U V Patel Foundation, Pune vs. The Commissioner of Income Tax (Exemption), Pune

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

ITA 1956/PUN/2024[-]Status: DisposedITAT Pune02 Dec 2024

Bench: SHRI MANISH BORAD (Accountant Member), SHRI VINAY BHAMORE (Judicial Member)

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

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE BEFORE SHRI MANISH BORAD, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA No.1956/PUN/2024 U. V. Patel Foundation, Vs. CIT (Exemption), Pune. AFL House, 347A Dhole- Patil Road, Pune- 411001. PAN : AAATU0599E Appellant Respondent Assessee by : Shri Sharad Atmaram Vaze Revenue by : Shri Ajay Kumar Keshari Date of hearing : 07.11.2024 Date of pronouncement : 02.12.2024 आदेश / ORDER PER VINAY BHAMORE, JM: This appeal filed by the assessee is directed against the order dated 05.09.2024 passed by Ld. CIT, Exemption, Pune rejecting…