Zenith Tin Works Charitable Trust vs. CIT, 102 ITR 119; (iii) CIT v. Ahmedabad Rana Caste Association

294 ITR 86High Court2007#13992 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2017 to 2025.

Sections most often in play

Section 12A(1)(ac)(vi)Section 12AB

Judgments citing Zenith Tin Works Charitable Trust vs. CIT, 102 ITR 119; (iii) CIT v. Ahmedabad Rana Caste Association

ZLS FOUNDATION,PUNE vs. THE COMMISSIONER OF INCOME-TAX (EXEMPTION), PUNE, PUNE

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

ITA 1939/PUN/2025[2024-25]Status: DisposedITAT Pune22 Sept 2025AY 2024-25

Bench: Shri Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.1939/Pun/2025 Zls Foundation, Vs. Cit, Exemption, Pune. Building No.16/328, Mira Housing Society, 39, Shankar Seth Road, Pune- 411009. Pan : Aabcz4225E Appellant Respondent Assessee By : Shri Nikhil Mutha Revenue By : Shri Amit Bobde Date Of Hearing : 16.09.2025 Date Of Pronouncement : 22.09.2025 आदेश / Order Per Vinay Bhamore, Jm: This Appeal Filed By The Assessee Is Directed Against The Order Dated 27.09.2024 Passed By Ld. Cit, Exemption, Pune Rejecting The Application For Registration U/S 12Ab Of The It Act. 2. There Is Delay Of 257 Days 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 Within The Prescribed Time Limit. After Hearing Ld. Dr, We Condone The Delay Of 257 Days & Proceed To Adjudicate The Appeal.

For Appellant: Shri Nikhil MuthaFor Respondent: Shri Amit Bobde

Section 12ASection 12A(1)(ac)

…u/s 12AB of the IT Act :- (i) CIT vs. Dawoodi Bohara Jamat [2014] 43 taxmann.com 243 (SC). (ii) CIT (Exemptions) vs. Indian Society of the Church of Jesus Christ of Latter-Day Saints [2017] 86 taxmann.com 44 (Delhi HC). (iii) Chandra Charitable Trust vs. CIT (294 ITR 86) (Gujarat HC). (iv) Girdharram Hariram Bhagat vs. CIT [1985] 22 Taxman 377 (Gujarat HC). (v) Addl.CIT vs. A.A. Bibijiwala Trust [1975] 100 ITR 516 (Gujarat HC). (vi) Society of Presentation Sisters vs. ITO [2009] 121 ITD 422 (Cochin Tribunal – Third Member). (vii) Amritsar Diocese of Believers Eastern Church vs. CIT (Exemptions) [2023] 149 taxmann…

NENAWAT CHHOGMAL JETHMAL JAIN MEMORIAL TURST ,MUMBAI vs. CIT (EXEMPTION), MUMBAI

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

ITA 2880/MUM/2022[2022-2023]Status: DisposedITAT Mumbai14 Feb 2023AY 2022-2023

Bench: Shri B.R. Baskaran (Am) & Smt. Kavitha Rajagopal (Jm)

Section 12ASection 13(1)(b)

…applicability of section 13(1)(b), and not on grant of registration. Hence the same are not of relevance. However, it may be stated that the changes proposed by the applicant would bring its objects in line with the decision of the Hon'ble Gujarat High Court (294 ITR 86) relied upon by the applicant. The objects as it stands on date are restrictive, and mandate that "the trust property shall be used and allowed to be used only for social, charitable, philanthropic, religious and educational purposes, programme and functions related to Tristutik Jain Samaj." 9. In view of the above, this application for grant of…

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)

…IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT (Conducted Through Virtual Court) Before: Ms. Annapurna Gupta, Accountant Member And Shri TR Senthil Kumar, Judicial Member Assessment Year 2011-12 Shree Maliya Kadva Patel The Income Tax Seva Samaj Maliya Officer, Ward-1(3), Hatina, Dist. Junagadh Vs Veraval PAN No: AAETS6716P (Respondent) (Appellant) Appellant by : Shri Deepak Rindani, A.R. Respondent by : Shri S. S. Rathi, Sr. D.R. Date of hearing : 30-03-2022 Date of pronouncement : 29 -06-2022 आदेश/ORDER PER : ANNAPURNA GUPTA, ACCOUNTANT MEMBER:- The present appeal has been filed by the A…

AL HADI TRUST,HYDERABAD vs. COMMISSIONER OF INCOME TAX, HYDERABAD

Appeal is allowed in above terms

ITA 2/HYD/2021[00]Status: DisposedITAT Hyderabad15 Nov 2021

Bench: Shri A.Mohan Alankamony & Shri S.S.Godara

For Appellant: Shri Pawan Kumar Chakrapani, ARFor Respondent: Shri M.Daya Sagar, DR

Section 12A

…objects are an ad-mixture of religious as well as charitable in nature (supra). We therefore hold that the CIT(E)’s impugned order is not sustainable in light of CIT Vs. Barkate Saifiyah Society 213 ITR 492 (Guj) and CIT Vs. :- 4 -: Chandra Charitable Trust 294 ITR 86 (Guj) holding that such an assessee is very much entitled for the impugned registration even if its objects are both charitable as well as religious in nature. We therefore treat the assessee as eligible for the impugned registration and direct the CIT(E) to proceed as per law to this effect. 4. This assessee’s appeal is allowed in above terms.…

BRAHMAN SABHA KARVEER,KOLHAPUR vs. COMMISSIONER OF INCOME-TAX EXEMPTION, PUNE

In the result, the appeal of the assessee is allowed

ITA 626/PUN/2020[2020-21]Status: DisposedITAT Pune07 Jan 2021AY 2020-21

For Appellant: NoneFor Respondent: Shri Deepak Garg

Section 12ASection 2(15)

…ent of religious in the following decisions :- (i) CIT vs. Jaipur Charitable Trust , 81 ITR 1; (ii) Zenith Tin Works Charitable Trust vs. CIT, 102 ITR 119; (iii) CIT vs. Ahmedabad Rana Caste Association, 88 ITR 354; and, (iv) CIT vs. Chandra Charitable Trust, 294 ITR 86. 7. The reasoning of the ld. Commissioner of Income Tax (Exemptions) that in the absence of dissolution clause the appellant trust does not entitle for registration u/s 12AA of the Act is also required to be adjudged in view of the decision of the Hon’ble Gujarat High Court in the cases of (i) DCIT vs. Vanchhara Thirthadhipati Chintamani Paraswapr…

JAIN SHWETAMBAR MANDIRTRUST,,PUNE vs. COMMISSIONER OF INCOME-TAX, (EXEMPTIONS),, PUNE

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

ITA 2901/PUN/2017[N.A]Status: DisposedITAT Pune03 Nov 2020

Bench: Shri Inturi Rama Rao, Am & Shri S. S. Viswanethra Ravi, Jm आयकर अपील सं. / Ita No.2901/Pun/2017 Jain Shwetambar Mandir Trust, At Post: Ghoti, Taluka: Igatpuri, District: Nashik. .......अपीलाथ" / Appellant Pan : Aabtj7192H बनाम / V/S. Cit (Exemptions), ……""यथ" / Respondent Pune. Assessee By : None Revenue By : Shri Shekhar L. Gajbhiye सुनवाई क" तारीख / Date Of Hearing : 03.11.2020 घोषणा क" तारीख / Date Of Pronouncement : 04.11.2020 आदेश / Order Per Inturi Rama Rao, Am: This Is An Appeal Filed By The Assessee Trust Directed Against The Order Of The Ld. Commissioner Of Income Tax (Exemptions), Pune Dated 28.09.2017 Passed U/S 12Aa(1)(B)(Ii) Of The Income Tax Act, 1961 (For Short “The Act”) Denying The Registration U/S 12Aa Of The Act. 2. The Appellant Society Raised The Following Grounds Of Appeal :- “1. On The Basis Of Facts & In The Circumstances Of The Case & As Per Law, The Commissioner Of Income-Tax (Exemptions), Pune Is Not Justified In Not Granting Registration U/S 12Aa Of The Act To The Appellant Trust. 2. The Appellant Craves For Addition To, Alternation, Modification, Change Of The Above Ground Of Appeal.” 3. The Brief Facts Of The Case Are As Under :-

For Appellant: NoneFor Respondent: Shri Shekhar L. Gajbhiye

Section 11Section 12ASection 13(1)(b)

MULTAN JAIN SHWETAMBER SABHA,JAIPUR vs. CIT (EXEMPTION), JAIPUR

In the result, application of the Assessee is dismissed

ITA 1060/JPR/2016[]Status: DisposedITAT Jaipur30 May 2017

Bench: The Date Of Hearing.”

For Appellant: Shri Vivek Chattar (CA)For Respondent: Shri D.S. Kothari (CIT)

Section 12ASection 13Section 13(1)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, JAIPUR Jh HkkxpUn] ys[kk lnL; ,oa Jh dqy Hkkjr] U;kf;d lnL; ds le{k BEFORE: SHRI BHAGCHAND, AM AND SHRI KUL BHARAT, JM vk;dj vihy la-@ITA No. 1060/JP/2016 Application Under Section : 12AA cuke Shree Multan Jain Shwetamber Sabha, Commissioner of Income Tax Vs. Jaipur. (Exemptions), Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN No. AAKAS 3931 K vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri Vivek Chattar (CA) jktLo dh vksj ls@ Revenue by : Shri D.S. Kothari (CIT) lquokbZ dh rkjh[k@ Date…