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

charitable and religious activities. Consequent to the amendment, requiring all existing trusts and institutions to migrate to the new registration regime prescribed under section 12A(1)(ac), both the assessees had filed their applications in Form No. 10A

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

charitable and religious activities. Consequent to the amendment, requiring all existing trusts and institutions to migrate to the new registration regime prescribed under section 12A(1)(ac), both the assessees had filed their applications in Form No. 10A

ANANYA EDUCATION AND CHARITABLE TRUST,GANDHINAGAR vs. THE CIT(EXEMPTION), AHMEDABAD

In the result, both the appeals of the assessee are allowed for statistical purpose

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

Charitable Trust Vs. CIT(E) 6.2. For better understanding the clauses (i) to (vi) of section 12A(1)(ac) of the Act, which are applicable to various categories of Trust are tabulated as follows: Time Limit for Filing Type of Clause When to Apply Form Application Registration Trust or institution already registered under section On or before 30.06.2021 (later 10A

ANANYA EDUCATION AND CHARITABLE TRUST,GANDHINAGAR vs. THE CIT(EXEMPTION), AHMEDABAD

In the result, both the appeals of the assessee are allowed for statistical purpose

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

Charitable Trust Vs. CIT(E) 6.2. For better understanding the clauses (i) to (vi) of section 12A(1)(ac) of the Act, which are applicable to various categories of Trust are tabulated as follows: Time Limit for Filing Type of Clause When to Apply Form Application Registration Trust or institution already registered under section On or before 30.06.2021 (later 10A

THE NA vs. ARI AGRICULTURAL UNIVERSITY,NAVSARIVS.THE COMMISSIONER OF INCOME TAX(E), AHMEDABAD

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

Bench: 30.09.2022 As It Has Already Commenced 06.03.2004 Activities On 06-03-2022. 2. The Ld Commissioner Of Income Tax (Exemption), Has Erred In Facts & In Law In Rejecting The Application Under Section 80G (5) For The Reason That The Trust University Has Made Application For Final Registration Within The Validity Of Provisional Registration & That The Provisional Registration Is Valid Till Ay 2025-26. 3. On The Facts & In Circumstances Of The Case As Well As Law, The Ld. Cit(Exemption) Has Erred In Rejecting Assessee'S Application U/S 80G(5) Filed On 28.03.2023 On The Ground That Assessee Didn'T File The Application Before 30.09.2022 When The Assessee Has Filed The Application In Time As Per The Extension Granted Till 30.09.2023 As Per Circular No.6/2023 Dated 29-05-2023

charitable institutions. Due to change in law, a new clause (ac) has been inserted in sub-section (1) of section 12A w.e.f. 01.04.2021 which states that notwithstanding anything contained in clauses (a) to (ab), the person in receipt of the income who wants to claim benefit of section 11 & 12 is to made an application in the prescribed form 10A

BHURABHAI PUNJABHAI PARSANA FOUNDATION,RAJKOT, GUJARAT vs. THE CIT(EXEMPTION) , AHMEDABAD, GUJARAT

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

Bench: Shri Siddhartha Nautiyal (Judicial Member), Shri Makarand V. Mahadeokar (Accountant Member)

Charitable Trust vs. ITO 160 taxmann.com 475 (Chennai – Tribunal), while passing the order the Tribunal held that the Timeline prescribed under clause (iii) of first proviso to section 80G(5) should be treated as directory and not mandatory, hence, once timeline prescribed for filing Form No. 10A

TATAM SEVA SANSTHAN,BHAVNAGAR vs. COMMISSIONER OF INCOME TAX, (EXEMEPTION), AHMEDABAD

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

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

10A or 10AB and in prescribed manner to the Principal Commissioner or Commissioner, for registration of the Trust or institution. 7.3 Similarly, for approval u/s.80G of the Act, similar changes were effected in the provisions of section 80G(5), the first and second provisos, which were made applicable with effect from 01.04.2021 for existing Trusts as well as new Trusts

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

The appeal of the assessee is allowed for statistical purposes

Bench: Shri T.R. Senthil Kumar & Shri Makarand V. Mahadeokarआयकर अपील सं /Ita No.2127/Ahd/2024 िनधा"रण वष" /Assessment Year : - Vardhman Charitable Trust The Cit(Exemption) बनाम/ 158, Hariganga Society Ahmedabad – 380 015 V/S. Opp. Cmc Odhav Road Ahmedabad – 382 415 "थायी लेखा सं./Pan: Aabtv 2612 E (अपीलाथ$/ Appellant) (%& यथ$/ Respondent) Assessee By : Shri S.N. Divatia, Ar & Shri Samir Vora, Ar Revenue By : Shri A.P. Singh, Cit-Dr सुनवाई की तारीख/Date Of Hearing : 20/02/2025 घोषणा की तारीख /Date Of Pronouncement: 21/02/2025 आदेश/O R D E R Per Makarand V. Mahadeokar, Am:

Section Applicable Purpose Deadline Form 12A(1)(ac)(i) Form 10A Re-registration for existing 31.03.2022 trusts registered under old 12AA ITA No.Vardhman Charitable

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

Charitable Trust vs. CIT(E) Asst. Year –N.A. - 4– E/4222/Vadodara. Initially, the appellant filed an application in Form 10A dated 18.09.2021 seeking provisional approval under section

SHRI MANAV VIKAS FOUNDATION,CHAMARAJ, TL. VADHAVAN vs. ITO, WARD-2(EXEMP), AHMEDABAD

In the result, the appeal of the asessee is allowed

10A [, section 10AA), clause (b) of sub-section (1) of section 12A, section 44AB [, section 44DA, section 50B), section 80-IA, section 80-1B, section 80-IC, section 80- ID, section 80JJAA, section 80LA, section 92E, (section 115JB 25 section 115JC] or section 115VW] (or to give a notice under clause (a) of sub-section (2) of section

CHIMANLAL MODI CHARITABLE TRUST,MEHSANA vs. CIT (EXEMPTION), AHMEDABAD, AHMEDABAD

In the result, the appeal filed by the assessee in ITA No

Bench: Six Months From The Date Of Commencement Of The Activities, Which Was Further Extended By Cbdt Circular No. 7 Of 2024 Up To 30-06- 2024 But The Assessee Trust Had Not Filed Any Reason For Delay In Filing Such Application. Therefore Ld. Cit(E) Denied The Registration By Observing That The Application Is Filed Belatedly.

section On or before 30.06.2021 (later 10A Fresh registration (i) 12A/12AA and wants to migrate to extended via circulars) valid for 5 years new regime (ii) Trust already registered u/s 12AB At least 6 months before expiry 10AB Renewal for 5 years I.T.A No. 2520 & 2521/Ahd/2025 4 Chimanlal Modi Charitable

CHIMANLAL MODI CHARITABLE TRUST,MEHSANA vs. CIT (EXEMPTION), AHMEDABAD, AHMEDABAD

In the result, the appeal filed by the assessee in ITA No

Bench: Six Months From The Date Of Commencement Of The Activities, Which Was Further Extended By Cbdt Circular No. 7 Of 2024 Up To 30-06- 2024 But The Assessee Trust Had Not Filed Any Reason For Delay In Filing Such Application. Therefore Ld. Cit(E) Denied The Registration By Observing That The Application Is Filed Belatedly.

section On or before 30.06.2021 (later 10A Fresh registration (i) 12A/12AA and wants to migrate to extended via circulars) valid for 5 years new regime (ii) Trust already registered u/s 12AB At least 6 months before expiry 10AB Renewal for 5 years I.T.A No. 2520 & 2521/Ahd/2025 4 Chimanlal Modi Charitable

DCIT(EXEMPTION) CIRCLE-1 AHMEDABAD, AHMEDABAD vs. GUJARAT STATE BOARD OF SCHOOL TEXT BOOK, GANDHINAGAR

In the result, both the M

Bench: Shri T.R. Senthil Kumar (Judicial Member), Shri Makarand V. Mahadeokar (Accountant Member)

10A, Gandhinagar-382010, Gujarat, India PAN: AAATG4671P (Appellant) (Respondent) Assessee by: Shri M.K. Patel, A.R. Revenue by: Shri Prithviraj Meena, CIT-D.R. Date of hearing : 19-09-2024 Date of pronouncement : 30-09-2024 आदेश/ORDER PER: T.R. SENTHIL KUMAR, JUDICIAL MEMBER:- These four appeals are filed by the Revenue as against separate appellate orders dated

DCIT (EXMP) CIRCLE 1 AHMEDABAD, AHMEDABAD vs. GUJARAT STATE BOARD OF SCHOOL TEXT BOOK, GANDHINAGAR

In the result, both the M

Bench: Shri T.R. Senthil Kumar (Judicial Member), Shri Makarand V. Mahadeokar (Accountant Member)

10A, Gandhinagar-382010, Gujarat, India PAN: AAATG4671P (Appellant) (Respondent) Assessee by: Shri M.K. Patel, A.R. Revenue by: Shri Prithviraj Meena, CIT-D.R. Date of hearing : 19-09-2024 Date of pronouncement : 30-09-2024 आदेश/ORDER PER: T.R. SENTHIL KUMAR, JUDICIAL MEMBER:- These four appeals are filed by the Revenue as against separate appellate orders dated

DCIT (EXMP) CIRCLE-1 AHMEDABAD, AHMEDABAD vs. GUJARAT STATE BOARD OF SCHOOL TEXT BOOK, GANDHINAGAR

In the result, both the M

Bench: Shri T.R. Senthil Kumar (Judicial Member), Shri Makarand V. Mahadeokar (Accountant Member)

10A, Gandhinagar-382010, Gujarat, India PAN: AAATG4671P (Appellant) (Respondent) Assessee by: Shri M.K. Patel, A.R. Revenue by: Shri Prithviraj Meena, CIT-D.R. Date of hearing : 19-09-2024 Date of pronouncement : 30-09-2024 आदेश/ORDER PER: T.R. SENTHIL KUMAR, JUDICIAL MEMBER:- These four appeals are filed by the Revenue as against separate appellate orders dated

DCIT(E), CIRCLE-1, AHMEDABAD, AHMEDABAD vs. GUJARAT STATE BOARD OF SCHOOL TEXT BOOK, GANDHINAGAR

In the result, both the M

Bench: Shri T.R. Senthil Kumar (Judicial Member), Shri Makarand V. Mahadeokar (Accountant Member)

10A, Gandhinagar-382010, Gujarat, India PAN: AAATG4671P (Appellant) (Respondent) Assessee by: Shri M.K. Patel, A.R. Revenue by: Shri Prithviraj Meena, CIT-D.R. Date of hearing : 19-09-2024 Date of pronouncement : 30-09-2024 आदेश/ORDER PER: T.R. SENTHIL KUMAR, JUDICIAL MEMBER:- These four appeals are filed by the Revenue as against separate appellate orders dated

VINAYAKA EDUCATION TRUST,NADIAD vs. THE DDIT, CPC, BENGALURU JURIS. AO- THE ITO, EXEMPTION WARD, VADODARA

In the result, the appeal of the assessee stands allowed

section 12AB with effect\nfrom 01.06.2020, all existing charitable institutions were required to apply for\nre-registration on or before 30.06.2021. It was submitted that due to the\ndifficulties faced by trusts in electronic filing, the Central Board of Direct\nTaxes (“the Board”) extended the due dates for filing Form 10A

GROW FOUNDATION GANDHINAGAR,GANDHINAGAR vs. THE CIT(EXEMPTION), AHMEDABAD

In the result, the appeal of the assessee is allowed for 9

Bench: Shri Siddhartha Nautiyal & Shri Makarand Vasant Mahadeokar

charitable institutions. Due to change in law, a new clause (ac) has been inserted in sub-section (1) of section 12A w.e.f. 01.04.2021 which states that notwithstanding anything contained in clauses (a) to (ab), the person in receipt of the income who wants to claim benefit of section 11 & 12 is to made an application in the prescribed form 10A