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
ITA 1608/AHD/2025[2025-26]Status: DisposedITAT Ahmedabad16 Oct 2025AY 2025-26
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
For Appellant: Shri Rignesh Das, CIT-DR
Section 10Section 12ASection 12A(1)(ac)Section 80G(5)(iv)
Trust’s provisional approval under Section 12A and Section 80G, and its subsequent claims under Section 11, are part of its established operational history. The rejection appears to apply the conditions of Section 10(23C)(iv)(B) in isolation, without considering the comprehensive legislative framework for charitable