PARANTAP CHARITABLE TRUST,VADODARA vs. THE ITO, WARD- EXEMPTION, VADODARA

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

Bench: Smt. Annapurna Guptaआयकर अपील सं./I.T.A. No. 1697/Ahd/2025 (िनधा"रण वष" / Assessment Year : 2017-18) बनाम Parantap Charitable Trust Income Tax Officer 421, Vraj Siddhi Tower, Ward – Exemption, / Khanderao Market Char Vadodara Vs. Rasta, Rajmahal Road, Vadodara - 390001 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aactp0976E (Appellant) .. (Respondent) अपीलाथ" ओर से /Appellant By : Shri Rushin Patel, Ar ""यथ" क" ओर से/Respondent By : Smt. Mamta Singh, Sr. Dr 07/01/2026 Date Of Hearing Date Of Pronouncement 08/01/2026 O R D E R The Present Appeal Has Been Filed By The Assessee Against The Order Of The Ld. Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Hereinafter Referred To As “Nfac”), Delhi (Hereinafter Referred To As “Cit(A)”) Dated 15.06.2024 Passed Under Section 250 Of The Income Tax Act, 1961 (Hereinafter Referred To As The “Act”) & Relates To Assessment Year (A.Y.) 2017-18. 2. The Grounds Of Appeal Raised By The Assessee Are As Under:

Charitable Trust vs. ITO] A.Y. 2017-18 - 2 – 3. The appeal is noted to be delayed in filing by 368 days. The assessee has filed an application seeking condonation

HEALTH FOUNDATION & RESEARCH CENTRE,DAHOD vs. THE ACIT, CIRCLE-2, EXEMPTION, AHMEDABAD

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

Bench: Ms. Suchitra Kamble & Shri Makarand V. Mahadeokar

condonation of delay. The assessee being a charitable trust, the explanation deserves to be evaluated in the backdrop of its functioning

CLEAN TEETH CLEAN MOUTH CHARITABLE TRUST,RAJKOT vs. COMMISSIONER OF INCOME TAX (EXEMPTIONS), AHMEDABAD

In the result, the appeal of the assessee is allowed

Bench: Shri Siddhartha Nautiyal & Shri Makarand Vasant Mahadeokar

Charitable Trust vs. CIT(E) Asst.Year –N.A. - 11– On consideration of difficulties reported by the taxpayers and other stakeholders in the electronic filing of Form No. 10A/10AB, the Central Board of Direct Taxes (the Board) in exercise of its powers under section 119 of the Income-tax Act, 1961 (the Act) extended the due date for filing Form

KOSHAMBH CHARITABLE TRUST,VADODARA vs. CPC, BANGALORE PRESENT JURISDICTION THE ITO, EXEMPTION WARD, VADODARA

In the result, the above ground of appeal of the assessee is allowed

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

condonation of delay in filing Form 10B for up to 365 days. Since the form was filed within that permissible window, the appellant contended that the exemption under Section 11 should not have been denied. Koshambh Charitable Trust

NANA AND RANDER SUNNI VOHRA MEDICAL AND CHARITABLE TRUST,SURAT vs. COMMISSIONER OF INCOMETAX (EXEMPTION ) AHMEDABAD, AHMRDABAD

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

Bench: Shri Siddhartha Nautiyal & Shri Makarand Vasant Mahadeokar

Charitable Trust vs. CIT(E) Asst.Year –2023-24 - 11– consideration the difficulties reiterated by tax payers electronic filing of 10A/10AB. It would be useful to reproduce the Circular for ready reference:- “ Circular No. 7/2024 F. No. 173/25/2024-ITA-I Government of India Ministry of Finance Department of Revenue Central Board of Direct Taxes New Delhi, Dated 25th April, 2024 Sub: Extension

NAVJIVAN CHERITABLE TRUST,MAHISAGAR vs. THE CIT (EXEMPTION), AHMEDABAD

In the result, the appeals filed by the Assessee Trusts in ITA

Bench: Smt. Annapurna Gupta & Shri T.R. Senthil Kumar

Charitable Trust. Then, immediately, we contacted our CA and inquired about the status of our Trust, and came to know that our application u/s 12AB is rejected by CIT(Exemption), Ahmedabad vide order dated 19/02/2024. Thereupon, we were advised that we have to file appeal before Hon’ble ITAT against the said order, and we entrusted the matter to Advocate

HELP FRIEND FOUNDATION,ANAND vs. THE CIT(EXEMPTION), AHMEDABAD

In the result, the appeals filed by the Assessee Trusts in ITA

Bench: Smt. Annapurna Gupta & Shri T.R. Senthil Kumar

Charitable Trust. Then, immediately, we contacted our CA and inquired about the status of our Trust, and came to know that our application u/s 12AB is rejected by CIT(Exemption), Ahmedabad vide order dated 19/02/2024. Thereupon, we were advised that we have to file appeal before Hon’ble ITAT against the said order, and we entrusted the matter to Advocate

SAMARPAN CHARITABLE TRUST,ANAND vs. THE CIT(EXEMPTION), AHMEDABAD

In the result, the appeals filed by the Assessee Trusts in ITA

Bench: Smt. Annapurna Gupta & Shri T.R. Senthil Kumar

Charitable Trust. Then, immediately, we contacted our CA and inquired about the status of our Trust, and came to know that our application u/s 12AB is rejected by CIT(Exemption), Ahmedabad vide order dated 19/02/2024. Thereupon, we were advised that we have to file appeal before Hon’ble ITAT against the said order, and we entrusted the matter to Advocate

SHRI CHAMUNDA MATAJI MADH TRUST,SURENDRANAGAR vs. THE CIT(EXEMPTION), AHMEDABAD

In the result, the appeals filed by the Assessee Trusts in ITA

Bench: Smt. Annapurna Gupta & Shri T.R. Senthil Kumar

Charitable Trust. Then, immediately, we contacted our CA and inquired about the status of our Trust, and came to know that our application u/s 12AB is rejected by CIT(Exemption), Ahmedabad vide order dated 19/02/2024. Thereupon, we were advised that we have to file appeal before Hon’ble ITAT against the said order, and we entrusted the matter to Advocate

HELP FRIEND FOUNDATION,ANAND vs. THE CIT(EXEMPTION), AHMEDABAD

In the result, the appeals filed by the Assessee Trusts in ITA

Bench: Smt. Annapurna Gupta & Shri T.R. Senthil Kumar

Charitable Trust. Then, immediately, we contacted our CA and inquired about the status of our Trust, and came to know that our application u/s 12AB is rejected by CIT(Exemption), Ahmedabad vide order dated 19/02/2024. Thereupon, we were advised that we have to file appeal before Hon’ble ITAT against the said order, and we entrusted the matter to Advocate

SHRI CHAMUNDA MATAJI MADH TRUST,SURENDRANAGAR vs. THE CIT(EXEMPTION), AHMEDABAD

In the result, the appeals filed by the Assessee Trusts in ITA

Bench: Smt. Annapurna Gupta & Shri T.R. Senthil Kumar

Charitable Trust. Then, immediately, we contacted our CA and inquired about the status of our Trust, and came to know that our application u/s 12AB is rejected by CIT(Exemption), Ahmedabad vide order dated 19/02/2024. Thereupon, we were advised that we have to file appeal before Hon’ble ITAT against the said order, and we entrusted the matter to Advocate

POWERTRAC CHERITABLE TRUST,SURENDRANAGAR vs. THE CIT(EXEMPTION), AHMEDABAD

In the result, the appeals filed by the Assessee Trusts in ITA

Bench: Smt. Annapurna Gupta & Shri T.R. Senthil Kumar

Charitable Trust. Then, immediately, we contacted our CA and inquired about the status of our Trust, and came to know that our application u/s 12AB is rejected by CIT(Exemption), Ahmedabad vide order dated 19/02/2024. Thereupon, we were advised that we have to file appeal before Hon’ble ITAT against the said order, and we entrusted the matter to Advocate

NAVJIVAN CHERITABLE TRUST,MAHISAGAR vs. THE CIT (EXEMPTION), AHMEDABAD

In the result, the appeals filed by the Assessee Trusts in ITA

Bench: Smt. Annapurna Gupta & Shri T.R. Senthil Kumar

Charitable Trust. Then, immediately, we contacted our CA and inquired about the status of our Trust, and came to know that our application u/s 12AB is rejected by CIT(Exemption), Ahmedabad vide order dated 19/02/2024. Thereupon, we were advised that we have to file appeal before Hon’ble ITAT against the said order, and we entrusted the matter to Advocate

MAHEK CHARITABLE TRUST ANAND,ANAND vs. THE CIT(EXEMPTION), AHMEDABAD

In the result, the appeals filed by the Assessee Trusts in ITA

Bench: Smt. Annapurna Gupta & Shri T.R. Senthil Kumar

Charitable Trust. Then, immediately, we contacted our CA and inquired about the status of our Trust, and came to know that our application u/s 12AB is rejected by CIT(Exemption), Ahmedabad vide order dated 19/02/2024. Thereupon, we were advised that we have to file appeal before Hon’ble ITAT against the said order, and we entrusted the matter to Advocate

POWERTRAC CHERITABLE TRUST,SURENDRANAGAR vs. THE CIT(EXEMPTION), AHMEDABAD

In the result, the appeals filed by the Assessee Trusts in ITA

Bench: Smt. Annapurna Gupta & Shri T.R. Senthil Kumar

Charitable Trust. Then, immediately, we contacted our CA and inquired about the status of our Trust, and came to know that our application u/s 12AB is rejected by CIT(Exemption), Ahmedabad vide order dated 19/02/2024. Thereupon, we were advised that we have to file appeal before Hon’ble ITAT against the said order, and we entrusted the matter to Advocate

ELECTRONICS & QUALITY DEVELOPMENT CENTRE,GANDHINAGAR vs. THE DY.CIT, (EXEMPTION), CIRCLE-1, AHMEDABAD

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

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

charitable trust, filed its return of income along with Form 10. However, Form 10B was inadvertently not filed by Chartered Accountant along with return. Subsequently, assessee filed belated Form 10B and also filed application for condonation of delay

BHAVNATH EDUCATION TRUST,BAVNAGAR vs. THE ITO(EXEMPTION) WARD, BHAVNAGAR

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

Bench: Smt. Annapurna Guptaआयकर अपील सं./I.T.A. No. 1559/Ahd/2025 (िनधा"रण वष" / Assessment Year : 2018-19) बनाम/ Bhavnath Education Trust Income Tax Officer Bhanagar Highway, Dist. (Exemption) Vs. Bhavnagar, Ranghola- Ward, Bhavnagar 364230 / Aayakar Bhawan, Income Sanghavi & Company, Tax Office, Bhavanagar Prasham, 4Th Floor, Kasturba Road, Nr. Bilkha Plaza, Rajkot - 360001 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaatb2003J (Appellant) .. (Respondent) अपीलाथ" ओर से /Appellant By : Shri M K Patel, Advocate ""यथ" क" ओर से/Respondent By : Smt. Mamta Singh, Sr. Dr Date Of Hearing 06/01/2026 07/01/2026 Date Of Pronouncement

condonation of delay in a duly sworn affidavit. Referring to the same, he has attributed the delay to the fact that the order of the Ld. CIT(A) was served on an email ID, which was not the email ID mentioned by the assessee in the appeal form submitted to the Ld. CIT(A) in Form No.35. Therefore, all notices

ASH EDUCATION TRUST,MEHSANA vs. THE DY. CIT, CIRCLE-1 (EXEMPTION), AHMEDABAD

delay\nin filing of Form 10B should not disentitle the assessee from claiming\nexemption under Section 11 of the Act. In the case of Sarvodaya\nCharitable Trust vs. ITO(E) 125 taxmann.com 75 (Gujarat), the\nHon'ble Gujarat High Court held that where assessee, a public charitable\ntrust registered under Section 12A of the Act had substantially satisfied\ncondition