LEUVA PATIDAR SAMAJ SEVA TRUST ODE,AHMEDABAD vs. THE CIT(EXEMPTION), AHMEDABAD
In the result the appeal of the assessee is allowed for statistical purposes
ITA 1082/AHD/2024[NA]Status: DisposedITAT Ahmedabad06 Jun 2025
Bench: Ms.Suchitra R. Kamble & Shri Makarand V.Mahadeokarasstt.Year : - Na Leuva Patidar Samaj Seva Trust Ode Cit(Exemption) C/O. Divyan Shah & Co., Cas. Vs. Vejalpur 201, 2Nd Floor, Devashish Complex Ahmedabad. Nr.Regenta Central Atarim Hotel Off Cg Road Ahmedabad. Pan : Aabtl 8344 D (Applicant) (Responent) Assessee By : Shri Divyang Shah, Ar : Shri Durga Dutt, Cit-Dr Revenue By सुनवाई क" तारीख/Date Of Hearing : 04/06/2025 घोषणा क" तारीख /Date Of Pronouncement: 06/06/2025 आदेश/O R D E R आदेश आदेश आदेश
For Appellant: Shri Divyang Shah, AR
Section 12ASection 12A(1)(ac)Section 13(1)(b)
ac)(iii) on the basis that the trust is established for the benefit of a particular caste, thereby attracting the bar under section 13(1)(b) of the Act.
8. It is undisputed that the assessee trust was constituted on 26.02.2019 and therefore falls under the category of trusts created prior to 1st April 2021 and had been granted provisional