JAYSHREE GOPALLALJI HAVELI CHARITABLE TRUST-UJALVAV,BHAVNAGAR vs. THE CIT (EXEMPTION), AHMEDABAD

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

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinhaआयकर अपील सं /Ita No.220/Ahd/2025 िनधा"रण वष" /Assessment Year : Na Jayshree Gopallalji Haveli The Cit (Exemption) बनाम/ Charitable Trust-Ujalvav Ahmedabad – 380 015 V/S. At Ujalvav, Umrala Bhavnagar – 364 290 "थायी लेखा सं./Pan: Aaetj 3303 P (अपीलाथ"/ Appellant) ("" यथ"/ Respondent) Assessee By : Shri Mohit Balani, Ar Revenue By : Shri Alpesh Parmar, Cit-Dr

Trust v. CIT (Exemptions) [2014] 44 taxmann.com 446 (Agra - Trib.) and Om Tapovan Charitable Trust v. CIT (Exemptions), ITA No. 175/Ahd/2023

ANNAPURNA CHARITABLE TRUST,BANASKANTHA vs. THE CIT(EXEMPTION), AHMEDABAD

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

Bench: Us Raising The Following Grounds Of Appeal:

Charitable Trust vs. CIT(E) perches, water stand, to provide medical assistance to poor people, etc. The Assessee Trust was provided registration u/s.12AB by Ld. CIT(E) vide order dated 12-03-2024 for the Asst. Years 2022-23 to 2026-2027. However, exemption

SHRI SOUDHARMA BRIHAD TAPOGACHCHIYA TRISTUTIK JAIN SANGHA SAMARPANAM,AHMEDABAD vs. THE COMMISSIONER OF INCOME TAX (EXEMPTION), AHMEDABAD

In the result, the appeal filed by the Assessee is devoid of\nmerits and the same is hereby dismissed

charitable trust. Income derived from property\nheld by such public trust as well as voluntary contributions\nreceived by the said trust are the subject-matter of exemptions

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

charitable trust registered u/s 12A of the Act had substantially satisfied conditions for availing benefit of exemption as a trust

SECRET CHARITABLE TRUST,AHMEDABAD vs. THE CIT(EXEMPTION), AHMEDABAD

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

Bench: Shri Sanjay Garg & Shri Makarand V. Mahadeokarआयकर अपील सं /Ita No.144/Ahd/2025 िनधा"रण वष" /Assessment Year : Na Secret Charitable Trust The Cit (Exemption) बनाम/ 213, Moonlight Complex Ahmedabad – 380 015 V/S. Nr. Punjab Honda Show Room Drive-In-Road Gurukul Ahmedabad – 380 052 "थायी लेखा सं./Pan: Abgts 8863 E (अपीलाथ$/ Appellant) (%& यथ$/ Respondent) Assessee By : Shri S.N. Divatia & Shri Samir Vora, Ars Revenue By : Shri R.N. Dsouza, Cit-Dr सुनवाई की तारीख/Date Of Hearing : 19 /03/2025 घोषणा की तारीख /Date Of Pronouncement: 20 /03/2025 आदेश/O R D E R Per Makarand V. Mahadeokar, Am: This Appeal Has Been Filed By The Assessee Against The Order Passed By The Commissioner Of Income Tax (Exemption), Ahmedabad [Hereinafter Referred To As "Cit(E)"] Dated 30.12.2024 Rejecting The Application For Approval Under Section 80G(5)(Iii) Of The Income Tax Act, 1961 [Hereinafter Referred To As "The Act"] & Cancelling The Provisional Approval Granted Earlier. Secret Charitable Trust Vs. Cit (Exemption)

Charitable Trust vs. CIT (Exemption) 2. The assessee is a public charitable trust registered under the Gujarat Public Trust Act, 1950 vide

SHREE VARDHMAN SAMAJ UTKARSH FUND,SABARKANTHA vs. THE CIT(EXEMPTION), AHMEDABAD

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

Bench: DR. BRR Kumar (Vice President), Shri Siddhartha Nautiyal (Judicial Member)

Charitable and Religious Activities The CIT (Exemption) has incorrectly classified the objectives of the trust as composite (both charitable and religious

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, Tax (Exemptions), 7/B.K. House, Nr. Amrapali Ahmedabad Cinema, Raiya Road, Azad Chowk, Rajkot-360001 [PAN No.AAATC9186H] (Appellant) .. (Respondent

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, (Exemption), Nana And RSVP CH Hospital, Ahmedabad 7/219,-Anagina Lane Rander, Gujarat-395005 [PAN No.AACTN8744N] (Appellant) .. (Respondent) Appellant

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

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

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

Charitable Trust, Vs. Income Tax Officer, 601, City Plaza Complex, Ward Exemption, Opp. Madhyavarti School, Vadodara-390007 Dandia Bazar, Vadodara

ARHAMGACHCHH STHANAKVASI JAIN SAMPRADAY TRUST,AHMEDABAD vs. COMMISSIONER OF INCOME TAX (EXEMPTION), AHMEDABAD

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

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyalआयकर अपील सं /Ita No.409/Ahd/2025 िनधा"रण वष" /Assessment Year : Na Arhamgachchh Sthanakvasi The Cit (Exemption) बनाम/ Jain Sampraday Trust Vejalpur 380 015 V/S. 1, Paras Chambers, Opp. Sagar Hotel Nr. Ujala Circle, Sarkhej Ahmedabad – 382 210 "थायी लेखा सं./Pan: Aaeta 9012 C (अपीलाथ"/ Appellant) ("" यथ"/ Respondent) Assessee By : Shri Kamal Bhambhani, Ar Revenue By : Shri R.P. Rastogi, Cit-Dr सुनवाई की तारीख/Date Of Hearing : 12/08/2025 घोषणा की तारीख /Date Of Pronouncement: 04/11/2025 आदेश/O R D E R Per Siddhartha Nautiyal, Jm: The Present Appeal Has Been Preferred By The Assessee Against The Order Of The Learned Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi [Hereinafter Referred To As ‘Cit(A)’] Dated 24/12/2024 Passed U/S.250 Of The Income Tax Act, 1961 (Hereinafter Referred To As ‘The Act’).

charitable activities such as education, medical relief, and relief of poverty for the public at large. The CIT (Exemptions), however, did not find the explanation satisfactory. The CIT (Exemptions) noted that although the assessee / trust

DAWOODI BOHRA MUSAFIRKHANA TRUST,KHAMBHAT vs. THE ITO, WARD (EXEMPTION), VADODARA

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

Bench: Mrs. Annapurna Gupta & Shri Siddhartha Nautiyalिनधा"रण वष"/Assessment Year: 2016-17 Vs. Dawoodi Bohra Musafirkhana Income-Tax Officer, Trust, Ward (Exemption), 1, Dawoodi Bohra Musafirkhana, Vadodara Opp. Bus Stand, Khambhat, Gujarat-388620 Pan : Aaatd 2007 L अपीलाथ" अपीलाथ"/ (Appellant) अपीलाथ" अपीलाथ" "" "" यथ" "" "" यथ" यथ"/ (Respondent) यथ" Assessee By : Shri Ankit Chokshi, Ar Revenue By : Shri Ashok Kumar Suthar, Sr Dr सुनवाई क" क" तारीख तारीख/Date Of Hearing : 08.02.2024 सुनवाई सुनवाई सुनवाई क" क" तारीख तारीख घोषणा क" क" तारीख तारीख /Date Of Pronouncement: 03.05.2024 घोषणा घोषणा घोषणा क" क" तारीख तारीख आदेश आदेश/O R D E R आदेश आदेश Per Annapurna Gupta:

charitable trust, which is received by way of voluntary contribution with the specific direction that they shall form corpus of the trust. 7 Dawoodi Bohra Musafirkhana Trust Vs. ITO AY : 2016-17 16. Thus, Section 11, which lists the different incomes which are exempt

21 GAM CHAROTAR KADVA PATIDAR SAMAJ,ANAND vs. THE DY.CIT, CIRCLE-2(EXEMPTION), AHMEDABAD

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

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

charitable trust, CIT(Exemptions) noted that even composite trusts (charitable-cum-religious) could be denied exemption under section 11 if their

HOUSE OF HUMANITY CHARITABLE TRUST,VADODARA vs. CIT (EXEMPTION), AHMEDABAD

In the result, both the appeals filed by the assessee are allowed for statistical purposes

Bench: Shri TR Senthil Kumar (Judicial Member), Shri Narendra Prasad Sinha (Accountant Member)

Exemption), Charitable Trust Ahmedabad B/1/44, Somdutt Park, Nr, Vs (Respondent) Rajesh Tower, Gotri Gujarat - 390023 PAN: AACTH5092F (Appellant) Assessee by: Shri

HOUSE OF HUMANITY CHARITABLE TRUST,VADODARA vs. CIT (EXEMPTION), AHMEDABAD

In the result, both the appeals filed by the assessee are allowed for statistical purposes

Bench: Shri TR Senthil Kumar (Judicial Member), Shri Narendra Prasad Sinha (Accountant Member)

Exemption), Charitable Trust Ahmedabad B/1/44, Somdutt Park, Nr, Vs (Respondent) Rajesh Tower, Gotri Gujarat - 390023 PAN: AACTH5092F (Appellant) Assessee by: Shri

FARMVILLE ENTERPRISE,,VADODARA vs. THE DY. CIT, CENTRAL CIRCLE-1,, VADODARA

In the result, both the appeals filed by the assessee are allowed for statistical purposes

Bench: Smt. Annapurna Gupta (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

Exemption), Charitable Trust Ahmedabad B/1/44, Somdutt Park, Nr, Vs (Respondent) Rajesh Tower, Gotri Gujarat - 390023 PAN: AACTH5092F (Appellant) Assessee by: Shri

SHREE SANAND JAMALIYA PATIDAR PANCH,AHMEDABAD vs. THE CIT(EXEMPTION), AHMEDABAD

In the result, the appeal filed by the Assessee is dismissed

Bench: DR. BRR KUMAR (Vice President), Shri T.R. SENTHIL KUMAR (Judicial Member)

Charitable trust otherwise falling under Section 11 or 12. Therefore, it requires to be read in conjunction with the provisions of Sections 11 and 12 towards determination of eligibility of a Trust to claim exemption

PARUL AROGYA SEVA MANDAL TRUST,AHMEDABAD vs. THE DY.CIT, CENTRAL CIRCLE-1(2), AHMEDABAD

Appeals are allowed

Bench: Shri Siddhartha Nautiyal & Shri Makarand V. Mahadeokar, Accountnat Member

exemption under sections 11 and 12 of the Act as the assessee-trust is registered as charitable trust us 12A of the Act. He further

DCIT, CENTRAL CIRCLE-1(2), AHMEDABAD, AAYAKAR BHAWAN, ASHRAM ROAD, AHMEDABAD vs. PARUL AROGYA SEVA MANDAL TRUST, , AHMEDABAD

Appeals are allowed

Bench: Shri Siddhartha Nautiyal & Shri Makarand V. Mahadeokar, Accountnat Member

exemption under sections 11 and 12 of the Act as the assessee-trust is registered as charitable trust us 12A of the Act. He further