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

119 of the Act, hereby extends the due date of making an application/intimation electronically in – (i) Form No. 10A, in case of an application under clause (i) of the first proviso to clause (23C) of section 10 or under sub-clause (i) of clause (ac) of sub-section (1) of section 12A or under clause (i) of the first proviso

SHRI R V SHAH CHARITABLE TRUST,BHAVNAGAR vs. THE DY.DIT, CPC, BENGALURU CURRENT JURISDICTION THE ITO, EXEMP., BHAVNAGAR

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

Bench: Ms. Suchitra Kamble & Shri Narendra Prasad Sinhaassessment Year : 2022-23 Shri R V Shah Charitable Trust The Dy. Director Of Income C/O. Madhu Silica Pvt.Ltd. Vs Tax, Cpc 147, Gidc, Vartej Bengaluru Bhavnagar 364 060 (Current Jao : Ito (Exempt), Gujarat Bhavnagar Pan: Aaets 0593 C अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri Tushar Hemani, Sr. Adv. & Shri Parimalsinh B. Parmar, Ar Revenue By : Shri C. S. Sharma, Sr.Dr सुनवाई क" तारीख/Date Of Hearing : 17/04/2024 घोषणा क" तारीख /Date Of Pronouncement: 19/04/2024 आदेश/O R D E R Per Narendra Prasad Sinha: The Present Appeal Is Filed By The Assessee Against The Order U/S.250 Of The Income Tax Act, 1961 (Hereinafter Referred To As “The Act”) Dated 19/01/2024 Passed By The Addl./Joint Commissioner Of Income-Tax (Appeals)-8, Mumbai [“Jcit(A)” In Short] For Assessment Year (Ay) 2022-23. 2. The Assessee Is A Charitable Trust & Filed Its Return Of Income For Ay 2022-23 On 17/10/2022 Declaring Total Income Of Rs.1,48,175/-. The Said Return Was Processed By Cpc Bengaluru U/S.143(1) Of The Act On 03/03/2023 & Income Was Determined At Rs.13,64,912/-. This Was Due To Denial Of Exemption U/S.10(23C) Of The Act By The Cpc. The Assessee Had Filed An

119 of the Act. ITA No.257/Ahd/2024. Shri R.V. Shah Charitable Trust vs. ITO Asst.year 2022-23 9 5.6 As already mentioned earlier, it is not clear from the intimation as to why the adjustment of Rs.12,16,737/- was made while processing the return u/s.143(1) of the Act. The exact reason for disallowing the claim of the assessee

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 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 N0.10A for recognition under section 12A had been extended up to 30.09.2023, same

SHIKSHA FOUNDATION,AHMEDABAD vs. THE ITO, WARD-2 (EXEMP), AHMEDABAD

In the result, the appeal of the assessee is allowed

Bench: Ms. Annapurna Gupta (Accountant Member), Shri Siddhartha Nautiyal (Judicial Member)

charitable institution registered under section 12AA, claimed exemption under section 11. On filing original return of income assessee was communicated by Assessing Officer that assessee had not filed Audit Report Immediately thereafter, assessee filed Audit Report in Form 108 by uploading same in electronic mode Central Processing Centre denied exemption under section 11 for want of submission of Form

AKSHAT EDUCATION AND CHARITABLE TRUST,ANAND vs. THE CIT(EXEMPTION), AHMEDABAD

In the result, the appeal of the assessee is allowed for statistical\npurposes

section 80G(5)(iv)(B).\nITA No.456/Ahd/2025\nAkshat Education and Charitable Trust Vs. CIT(E)\n Assessment Year N.A\n2\nCondonation of Delay\n2. At the outset, it is noted that there is a delay in filing the present\nappeal. As per the Registry, the appeal has been filed with a delay of 119

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

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 for recognition under section 12A had been extended up to 30.09.2023, same

DIPALI FOUNDATION,GUJARAT vs. CIT(EXEMPTION), AHMEDABAD

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

Bench: Ms.Suchitra R. Kamble & Shri Makarand V.Mahadeokarasstt.Year : 2024-25 Dipali Foundation The Cit (Exemption) B/25, Bidc Estate Vs. Ahmedabad. Gorwa Pan : Aactd 4446 K (Applicant) (Responent) : Assessee By Ms.Sharddha Goratile & Shri Hardik Panday, Ars. : Shri Prem Prakash Meena, Cit-Dr Revenue By सुनवाई क" तारीख/Date Of Hearing : 03/06/2025 घोषणा क" तारीख /Date Of Pronouncement: 04/06/2025 आदेश आदेश/O R D E R आदेश आदेश

trust’s genuine charitable operations. 5. The learned DR supported the impugned order and submitted that the rejection of Form 10AB was based on admitted facts, namely that the assessee had already claimed exemption under section 11 prior to obtaining final registration and the application under item (B) of sub-clause (vi) of clause (ac) of section

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

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

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

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

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

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

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

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

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

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

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 for recognition under section 12A had been extended up to 30.09.2023, same