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

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

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

charitable in nature and only a few of the objects are of religious in nature. However, while dismissing application for grant of deduction under Section80G(5) of the Act, the CIT(E) has cited only few of the objects of the trust to come to the conclusion that the assessee / applicant trust, being “religious” in nature is not entitled

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’).

natural justice, and Uday Desai HUF v. NFAC [2021] 132 taxmann.com 117 (Bombay), where a one-day response period was similarly held to be inadequate and the order was quashed on that ground. The counsel further submitted that the CIT(E) erred both on facts and in law in concluding that the trust was working for a particular caste

OM SEVA DHAM,BHAVNAGAR vs. CIT(EXEMPTION), AHMEDABAD

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

Bench: Dr. B.R.R. Kumar, Vice-Ms Suchitra Kambleom Seva Dham, The Commissioner Of Income Vs. 37 Swapnasrushti Township, Tax (Exemption), Talaja Road, Ahmedabad. Opp Top 3 Cinema, Bhavnagar-364002. [Pan : Aaato4182 F] (Appellant) .. (Respondent) Appellant By : Shri Vivek Chavda, Ar Respondent By: Shri R P Rastogi, Cit. Dr Date Of Hearing 19.02.2026 Date Of Pronouncement 23.02.2026

charitable in nature. It was further submitted that Section 80G(5B) of the Act specifically provides that where a trust incurs expenditure of a religious nature not exceeding 5% of its total income during the previous year, such trust shall still be deemed to be an institution to which the provisions of Section 80G apply. 6. We have heard

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

justice. We get support of our this view from the decision of Hon’ble Supreme Court in case of S. Nagaraj & Others Vs. State of Karnataka & Another 4 SCC 595. 7.6 Even in the decision of Jodhpur Bench of this Tribunal in the case of Bhamashah Sundarlal Daga Charitable Trust, supra, the assessee Trust received provisional approval u/s.80G(5) vide

VISMRUTI SOCIAL AND CHARITABLE TRUST,AHMEDABAD vs. THE CIT(EXEMPTION), AHMEDABAD

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

natural justice.\n10.\nIn the case of Shree Sahajanand Gaushala Trust VS.\nCommissioner of Income-tax (Exemption) [2024] 161 taxmann.com 591\n(Rajkot - Trib.)[28-02-2024], ITAT held that where Commissioner\n(Exemption) rejected assessee's application for registration under\nsection 80G(5) on ground that assessee had incurred certain expenses which\nITA No. 1551/Ahd/2024\nVismruti Social And Charitable

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

justice. We get support of our this view from the decision of Hon’ble Supreme Court in case of S. Nagaraj & Others Vs. State of Karnataka & Another 4 SCC 595. 7.6 Even in the decision of Jodhpur Bench of this Tribunal in the case of Bhamashah Sundarlal Daga Charitable Trust, supra, the assessee Trust received provisional approval u/s.80G(5) vide

GIVE FOUNDATION,BANGALORE vs. THE DY.CIT, CIRCLE-1(EXEMPTION), AHMEDABAD

In the result, the primary matter involved in all the Assessment

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

charitable trust it cannot be held that the assessee trust was carrying out any activity in the nature of trade. In contradiction to the facts of that case in the instant case we find that the entire expenses incurred by the assessee company was for rendering advisory services for which it also received charges from the persons to whom advisory

ASTHA CHARITABLE TRUST,MODASA vs. CIT(EXEMPTION), AHMEDABAD, AHMEDABAD

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

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

justice. 1.3 On the facts and circumstances of the case Ld. CIT(E) has erred on facts and in law in rejecting the application for registration under section 12A(1)(ac)(ii) of the Astha Charitable Trust vs. CIT(E) Asst.Year –2025-26 - 2– Act, despite the objects of the appellant being charitable in nature

KALAVATIBEN BHOGILAL SHAH CHARITABLE TRUST,BANASKANTHA vs. THE CIT(EXEMPTION), AHMEDABAD

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

Bench: Dr. Brr Kumar & Ms. Suchitra Kambleassessment Year N.A.

justice. 7. The appellant craves leave to add, alter or delete any ground either before or in the course of hearing of the appeal.” 3. The facts of the case are that the applicant is a Public Charitable Trust and the activities of the trust are charitable within the meaning of section 2(15) of the I.T. Act. The applicant

ARYAGRAM VIRASAT FOUNDATION,AHMEDABAD vs. THE CIT(EXEMPTION), AHMEDABAD

In the result, the appeal of the assessee is allowed

Bench: Mrs. Annapurna Gupta & Shri T.R. Senthil Kumarिनधा"रण वष"/Assessment Year: Na Aryagram Virasat Foundation, Vs. Commissioner Of Income- P No. 300/23, Kanya Gurukul, Tax (Exemption), Nr. Sent Ann School, Nr. Hira Ahmedabad Jain Society, Ramnagar, Sabarmati, Ahmedabad-380005 Pan : Aaqca 9818 H अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri Devan Kapadia, Ar Revenue By : Shri V. Nandakumar, Cit-Dr सुनवाई की तारीख/Date Of Hearing : 21.10.2024 घोषणा की तारीख /Date Of Pronouncement: 25.10.2024

nature. Moreover, as per the trust deed, neither the trust nor its funds were expressed to be for the benefit of any particular religious community and as further pointed out by learned counsel for the assessee and remained uncontroverted by the learned Departmental representative, not even a single rupee was spent by the assessee-trust on religious activity

SHREE FOFARIA CHARITABLE FAMILY TRUST,VADODARA 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 Sinha

natural justice. Shree Fofaria Family Charitable Trust vs. CIT(E) Asst. Year –N.A. - 2– On the plea that your appellant

ROTARY INTERNATIONAL DISTRICT 3054 CHARITABLE TRUST ,AHMEDABAD vs. THE CIT(EXEMPTION), AHMEDABAD

In the result, the appeal filed by the Assessee is hereby allowed

Bench: Shri T.R. Senthil Kumar (Judicial Member), Shri Narendra Prasad Sinha (Accountant Member)

charitable trust, came into existence on 24-09-2020 and registered under the Bombay Public Trust Act, 1950 with the Charity Commissioner, Ahmedabad. The assessee was granted provisional registration by the Ld. CIT(E) by order dated 27-05-2021 for the Asst. Years 2020- 21 to 2023-24. The assessee filed final registration u/s. 12AB in Form No. 10AB

LAKULISH SANATAN SANSKARITI PRABODHAN ABHIYAN,VADODARA, GUJARAT vs. CIT EXEMPTION , AHMEDABAD, AHMEDABAD

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

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

trust’s activities, charitable nature, or objectives, thereby violating the basic principles of natural justice. The learned counsel contended that

KRIPALU MUNI MANDAL TRUST,KALOL,PANCHMAHAL vs. CIT (EXEMPTION), AHMEDABAD

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

Bench: Ms.Suchitra Raghunath Kamble & Makarand V.Mahadeokarasstt.Year : 2025-26 Kripalu Muni Mandal Trust The Ito, Ward At Malav, Taluka Kalol Vs. Exemption. Dist: Panchmahal. Vadodara. Pan : Aaatk 7859 F Asstt.Year : 2025-26 Shri Kripalu Samadhi Mandir Trust The Ito, Ward At, Post Malav Taluka Kalol Vs Exemption. Malav, Kalol. . Vadodara. Pan : Aapts 9485E (Applicant) (Responent) : Shri Nishit Shah, Ar Assessee By : Shri Rignesh Das, Cit-Dr Revenue By सुनवाई क" तारीख/Date Of Hearing : 15/10/2025 घोषणा क" तारीख /Date Of Pronouncement: 16/10/2025

Nature of Activities and Intent for Final Approval: The Trust is engaged in genuine charitable activities, and its application of funds for these activities is clearly demonstrated by the figures provided. The current rejection, based on a technicality of misfiling and a prior valid exemption claim, overlooks the substantive charitable work of the Trust and its legitimate intent to secure

SHRI KRIPALU SAMADHI MANDIR TRUST,KALOL vs. THE CIT (EXEMP), AHMEDABAD

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

Bench: Ms.Suchitra Raghunath Kamble & Makarand V.Mahadeokarasstt.Year : 2025-26 Kripalu Muni Mandal Trust The Ito, Ward At Malav, Taluka Kalol Vs. Exemption. Dist: Panchmahal. Vadodara. Pan : Aaatk 7859 F Asstt.Year : 2025-26 Shri Kripalu Samadhi Mandir Trust The Ito, Ward At, Post Malav Taluka Kalol Vs Exemption. Malav, Kalol. . Vadodara. Pan : Aapts 9485E (Applicant) (Responent) : Shri Nishit Shah, Ar Assessee By : Shri Rignesh Das, Cit-Dr Revenue By सुनवाई क" तारीख/Date Of Hearing : 15/10/2025 घोषणा क" तारीख /Date Of Pronouncement: 16/10/2025

Nature of Activities and Intent for Final Approval: The Trust is engaged in genuine charitable activities, and its application of funds for these activities is clearly demonstrated by the figures provided. The current rejection, based on a technicality of misfiling and a prior valid exemption claim, overlooks the substantive charitable work of the Trust and its legitimate intent to secure

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)

trust as composite (both charitable and religious). Any minor religious activity undertaken is incidental and within the permissible limits of section 80G(58), which allows up to 5% expenditure on religious activities. Activities included Scholaships and aids to students and people at large and not given to people of specific community, caste ar religion. 3. Violation of Principles of Natural

SHRI UMEDKUMAR MANDIR TRUST,NADIAD vs. THE CIT(EXEMPTION), AHMEDABAD

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

natural justice and judicial discipline.\nviii. It is finally submitted that since the trust is solely engaged in public charitable

CHAROTAR BHAL RIZE FOUNDATION,AHMEDABAD 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 Sinha

nature. It is also evident that the activities of the assessee trust are presently confined mainly to running of a rice mill, and the assessee has not placed sufficient material on record to demonstrate how its activities fall within the charitable objects of the trust deed and how the benefit of exemption should be extended to it. In these circumstances