SHRI SOJI JAIN SHWETA DERASAR MURTI PUNJAK SANGH,ANAND vs. THE ITO, WARD(EXEMPTION), VADODARA

In the result, the appeal of the assessee is dismissed

Bench: Dr. B.R.R. Kumar, Vice-Ms. Suchitra Kamble

1)] The provisions of section 11 and section 12 shall not apply in relation to the income of any trust or institution unless the following conditions are fulfilled, namely:— (a) the person in receipt of the income has made an application for registration of the trust or institution in the prescribed form and in the prescribed manner to the [***] Commissioner

SHRI MAHAVIR GOPALAN CHARITABLE TRUST,KAPADVANJ vs. THE ITO(EXEMPTIONS) BHAVNAGAR PRESENTLY THE ITO (EXEMPTION), VADODARA

In the result, appeal filed by the assessee is allowed

1) The provisions of section 11 and section 12 shall not apply in relation to the\nincome of any trust or institution unless the following conditions are fulfilled, namely:—\n(a) the person in receipt of the income has made an application for registration of the\ntrust or institution in the prescribed form and in the prescribed manner

THE PANCHKUVA CLOTH MERCHANTS ASSOCIATION,,AHMEDABAD vs. CIT (EXEMPTIONS), AHMEDABAD

1). An application under clause (aa) of sub-section (I) of section 12A for registration of a charitable or religious trust

GUJARAT ROHIT SAMAJ TRUST,AHMEDABAD vs. DCIT, CPC, BANGALORE

In the result the appeal filed by the assessee is dismissed

Bench: Shri Waseem Ahmed & Ms Madhumita Royआयकर अपील सं./Ita No.2161/Ahd/2018 िनधा"रण वष"/Asstt. Year: 2015-16 Gujarat Rohit Samaj Trust, D.C.I.T, 33, New Chandranagar Society, Vs. Cpc, B/H Supath-Ii, Bangalore. Union Bank Old Wadaj, Ahmedabad-380013. Pan: Aaatg7340R

charitable trust and not a Association of Person (A.O.P) as treated by Dy CIT(CPC)/Banglore as well as Hon'ble CIT(A)-9/A'bad which is erroneous and unjustifiable. 3) That the Dy CIT (CPC), Banglore has passed the order u/s 143(1) of the I T Act determined total income of Rs 82,360/- which is below

BHAVNATH EDUCATION TRUST,BAVNAGAR vs. THE ITO(EXEMPTION) WARD, BHAVNAGAR

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

Bench: Smt. Annapurna Guptaआयकर अपील सं./I.T.A. No. 1559/Ahd/2025 (िनधा"रण वष" / Assessment Year : 2018-19) बनाम/ Bhavnath Education Trust Income Tax Officer Bhanagar Highway, Dist. (Exemption) Vs. Bhavnagar, Ranghola- Ward, Bhavnagar 364230 / Aayakar Bhawan, Income Sanghavi & Company, Tax Office, Bhavanagar Prasham, 4Th Floor, Kasturba Road, Nr. Bilkha Plaza, Rajkot - 360001 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaatb2003J (Appellant) .. (Respondent) अपीलाथ" ओर से /Appellant By : Shri M K Patel, Advocate ""यथ" क" ओर से/Respondent By : Smt. Mamta Singh, Sr. Dr Date Of Hearing 06/01/2026 07/01/2026 Date Of Pronouncement

1)(a), the appellant being a public charitable Trust duly registered u/s 12A of the Act. 4. That I beg to submit that in accordance with the provisions of Section. 253(3) of the Act, the last date of filing the present appeal was 30/04/2025 however the appeal is being filed on 04.08.2025 i.e belated by 97 days. 5. That

SARVAJANIK KELAVNI MANDAL,SURAT vs. THE DDIT,CPC,BENGALURU JURIS.AO THE DY.CIT, CIRCLE-2, EXEMPTION WARD, AHMEDABAD

In the result, appeal of the assessee stands allowed

Bench: Shri Sanjay Garg & Shri Narendra Prasad Sinhaआयकर अपील सं /Ita No.491/Ahd/2025 िनधा"रण वष" /Assessment Year : 2019-20 Sarvajanik Kelavani Mandal The Ddit, Cpc, Bengaluru बनाम/ Amroli Station Utran Juris.Ao The Dy.Cit, V/S. Choryasi Circle-2, Exemption Ward Surat – 394 107 Ahmedabad – 380 015 (Gujarat) "थायी लेखा सं./Pan: Aabts 4579 B (अपीलाथ'/ Appellant) (!( यथ'/ Respondent) Assessee By : Shri Sapnesh Sheth, Ca Revenue By : Shri Alpesh Parmar, Cit-Dr सुनवाई की तारीख/Date Of Hearing : 14/08/2025 घोषणा की तारीख /Date Of Pronouncement: 18/08/2025 आदेश/O R D E R Per Sanjay Garg:

aa u/s.12A of the Act. 5. Being aggrieved by the said order of the CPC, the assessee preferred appeal before the CIT(A). The Ld.CIT(A), though, found that the assessee was a validly registered charitable-trust u/s.12A of the Act, however, he observed that the assessee-trust was obliged to file the Audit Report in Form 10B before