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35 results for “charitable trust”+ Section 12A(1)(ab)clear

Sorted by relevance

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Key Topics

Section 12A125Section 80G(5)56Section 12A(1)(ac)42Section 80G34Exemption32Section 80G(5)(iii)18Section 1118Charitable Trust12Section 80I

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

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

ITA 734/AHD/2024[NA]Status: DisposedITAT Ahmedabad10 Sept 2024

Bench: Shri Siddhartha Nautiyal & Shri Makarand Vasant Mahadeokar

For Appellant: Respondent by: Shri H Phani, CIT. DRFor Respondent: Shri H Phani, CIT. DR
Section 10Section 80Section 80FSection 80GSection 80G(5)Section 80G(5)(iii)

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

Showing 1–20 of 35 · Page 1 of 2

10
Section 809
Natural Justice6
Addition to Income3

SHRI MAHUDI MADHUPURI JAIN NSM BHOJANSHALA & PRASHADI BHAVAN,,MAHUDI vs. THE INCOME TAX OFFICER,WARD-2, EXEMPTION,, AHMEDABAD

In the result, appeal preferred by the assessee is allowed

ITA 184/AHD/2024[2020-21]Status: DisposedITAT Ahmedabad04 Jun 2024AY 2020-21

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

For Appellant: Shri Aarsi Prasad, CIT- DRFor Respondent: Date of Hearing
Section 11Section 119(2)(b)Section 12A(1)(b)Section 12A(1)(ba)Section 139(4)Section 143(1)Section 143(1)(a)Section 250

12A(1)(b) of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) in Form 10B on the IT Portal alongwith submission of the return. The return of income was processed u/s 143(1) of the Act on 24.12.2021 after disallowing exemption of Rs.4,28,49,304/- being amount applied for the purpose of the object

CLEAN TEETH CLEAN MOUTH CHARITABLE TRUST,RAJKOT vs. COMMISSIONER OF INCOME TAX (EXEMPTIONS), AHMEDABAD

In the result, the appeal of the assessee is allowed

ITA 95/AHD/2024[2023-2024]Status: DisposedITAT Ahmedabad30 Apr 2024AY 2023-2024

Bench: Shri Siddhartha Nautiyal & Shri Makarand Vasant Mahadeokar

For Appellant: Shri Darshak M Thakkar, A.RFor Respondent: Shri Sudhendu Das, CIT-DR
Section 80GSection 80G(5)Section 80G(5)(iii)Section 80G(5)(iv)

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

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

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

ITA 455/AHD/2025[NA]Status: DisposedITAT Ahmedabad29 Jul 2025

Bench: Ms. Suchitra R. Kamble & Shri Narendra Prasad Sinha

For Appellant: Shri Mehul Thakkar, ARFor Respondent: Shri R. P. Rastogi, CIT-DR
Section 10Section 11Section 12Section 12ASection 12A(1)(ac)Section 80G(5)Section 80G(5)(iii)

charitable trust registered under the Bombay Public Trust Act, vide registration certificate dated 9.8.2017. The assessee trust was never registered under the Income Tax Act, and had obtained its first provisional registration under section 12AB of the Act on 7.4.2022 for the period Asst. Year 2022-23 to 2024-25. Thereafter, the assessee had moved an application seeking final registration

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

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

ITA 454/AHD/2025[NA]Status: DisposedITAT Ahmedabad29 Jul 2025

Bench: Ms. Suchitra R. Kamble & Shri Narendra Prasad Sinha

For Appellant: Shri Mehul Thakkar, ARFor Respondent: Shri R. P. Rastogi, CIT-DR
Section 10Section 11Section 12Section 12ASection 12A(1)(ac)Section 80G(5)Section 80G(5)(iii)

charitable trust registered under the Bombay Public Trust Act, vide registration certificate dated 9.8.2017. The assessee trust was never registered under the Income Tax Act, and had obtained its first provisional registration under section 12AB of the Act on 7.4.2022 for the period Asst. Year 2022-23 to 2024-25. Thereafter, the assessee had moved an application seeking final registration

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

ITA 1000/AHD/2023[2023-24]Status: DisposedITAT Ahmedabad30 Apr 2024AY 2023-24

Bench: Shri Siddhartha Nautiyal & Shri Makarand Vasant Mahadeokar

For Appellant: Ms.Himali Mistry, A.RFor Respondent: Shri Sudhendu Das, CIT-DR
Section 80GSection 80G(5)Section 80G(5)(iii)Section 80G(5)(iv)

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

MAA SHARDA KOTHARI FOUNDATION,AHMEDABAD vs. THE CIT(EXEMPTION), AHMEDABAD

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

ITA 93/AHD/2025[NA]Status: DisposedITAT Ahmedabad15 Jul 2025

Bench: S/Shri T.R. Senthil Kumar & Makarand V.Mahadeokarasstt.Year : - Maa Sharda Kothari Foundation Commissioner Of 7, Mahavir Bungalows Vs. Income Tax Nr.Prernatirth Derasar (Exemption) Jodhpur Gam Vejalpur Ahmedabad 380 015. Ahmedabad. Pan : Aaatm 7202 Q (Applicant) (Responent) : Shri Bandish Soparkar, Ar Assessee By Revenue By : Shri Rignesh Das, Cit-Dr

For Respondent: Shri Rignesh Das, CIT-DR
Section 12ASection 12A(1)(ac)

ab), the person in receipt of the income has made an application in the prescribed form and manner to the Principal Commissioner or Commissioner, for registration of the trust or institution, - (iii) where the trust or institution has been provisionally registered under section 12AB, at least six months prior to expiry of period of the provisional registration or within

ITO(EXEMPTIONS),, AHMEDABAD vs. CHAMUNDA FOUNDATION,, AHMEDABAD

In the result, the CO No.83/Ahd/2015 filed by the assessee is allowed for statistical purposes

ITA 829/AHD/2015[2011-12]Status: DisposedITAT Ahmedabad31 May 2019AY 2011-12

Bench: Shri Waseem Ahmed & Ms. Madhumita Roysl.

For Appellant: Shri M.S. Chhajed, ARFor Respondent: Shri Jagdish, CIT-DR &
Section 12ASection 2(15)

ab initio. Even Assessment order passed on the basis of said notice is bad and required to be quashed. Appellant has drawn the attention of the Ld.A.O. that no valid notice U/S. 143(2) of the Act is issued by him. Appellant also objected that in absence legal and valid notice U/S 143(2) of the Act, assessment proceedings

CHAMUNDA FOUNDATION,AHMEDABAD vs. THE CIT,, GANDHINAGAR

In the result, the CO No.83/Ahd/2015 filed by the assessee is allowed for statistical purposes

ITA 1071/AHD/2013[-]Status: DisposedITAT Ahmedabad31 May 2019

Bench: Shri Waseem Ahmed & Ms. Madhumita Roysl.

For Appellant: Shri M.S. Chhajed, ARFor Respondent: Shri Jagdish, CIT-DR &
Section 12ASection 2(15)

ab initio. Even Assessment order passed on the basis of said notice is bad and required to be quashed. Appellant has drawn the attention of the Ld.A.O. that no valid notice U/S. 143(2) of the Act is issued by him. Appellant also objected that in absence legal and valid notice U/S 143(2) of the Act, assessment proceedings

UDAN EDUCATION CHARITABLE TRUST,VADODARA vs. CIT (EXEMPTION), AHMEDABAD

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

ITA 663/AHD/2025[NA]Status: DisposedITAT Ahmedabad19 Aug 2025

Bench: SHRI SANJAY GARG (Judicial Member), SMT. ANNAPURNA GUPTA (Accountant Member)

For Appellant: Shri Kunal Rathod, A.RFor Respondent: Shri Rignesh Das, CIT. DR
Section 10Section 11Section 12Section 12ASection 12A(1)(ac)Section 80G(5)

Charitable Trust vs. CIT(E)] - 4 – per the provisions of Section 12A(1)(ac) of the Act, the assessee was required to have filed an application under sub-clause(iii) thereof but had inadvertently filed the same under sub-clause (vi) Item-(B). He drew our attention to sub-clause (iii) of Section 12A(1)(ac) of the Act pointing

UDAN EDUCATION CHARITABLE TRUST,VADODARA vs. CIT (EXEMPTION), AHMEDABAD

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

ITA 664/AHD/2025[NA]Status: DisposedITAT Ahmedabad19 Aug 2025

Bench: SHRI SANJAY GARG (Judicial Member), SMT. ANNAPURNA GUPTA (Accountant Member)

For Appellant: Shri Kunal Rathod, A.RFor Respondent: Shri Rignesh Das, CIT. DR
Section 10Section 11Section 12Section 12ASection 12A(1)(ac)Section 80G(5)

Charitable Trust vs. CIT(E)] - 4 – per the provisions of Section 12A(1)(ac) of the Act, the assessee was required to have filed an application under sub-clause(iii) thereof but had inadvertently filed the same under sub-clause (vi) Item-(B). He drew our attention to sub-clause (iii) of Section 12A(1)(ac) of the Act pointing

SHRIMAND RAJCHANDRA GYANMANDIR TRUST,KHEDA vs. THE CIT (EXEMPTION), AHMEDABAD

In the result, the appeal filed by the assessee is treated as allowed for statistical purpose

ITA 2193/AHD/2025[NA]Status: DisposedITAT Ahmedabad28 Jan 2026

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 10ASection 12ASection 12A(1)(ac)

charitable activities years year Trust not previously registered and Provisional Within the financial year in (vi) applies after commencement of 10A registration for 3 which activities commenced activities years Trust/institution whose registration became inoperative under Section Before expiry of the approved 10A Provisional/Fresh (via) 11(7) (due to 10(23C) approval) and period under Section 10(23C) or registration

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

ITA 435/AHD/2024[NA]Status: DisposedITAT Ahmedabad14 Jun 2024

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

For Appellant: Shri Rohan Thakkar, A.RFor Respondent: Shri Sanjay Punglia, CIT-D.R
Section 80GSection 80G(5)Section 80G(5)(iii)

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

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

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

ITA 798/AHD/2023[2023-24]Status: DisposedITAT Ahmedabad30 Apr 2024AY 2023-24

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

For Appellant: Shri Hiren Vepari, A.RFor Respondent: Dr. Darsi Suman Ratnam, CIT-DR
Section 80GSection 80G(5)Section 80G(5)(iii)Section 80G(5)(iv)

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 & Tatam Seva Sansthan vs. CIT(E) Asst.Year

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

ITA 428/AHD/2024[2023-24]Status: DisposedITAT Ahmedabad12 Jun 2024AY 2023-24

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

For Appellant: Shri Pratik Pala, A.RFor Respondent: Shri Sudhendu Das, CIT-D.R
Section 12ASection 80(5)Section 80GSection 80G(5)Section 80G(5)(iii)Section 80G(5)(iv)

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

HATKESHWAR MAHADEV TRUST,MAHISAGAR vs. THE CIT(EXEMPTION), AHMEDABAD

In the result, the appeal of the assessee is allowed

ITA 300/AHD/2024[NA]Status: DisposedITAT Ahmedabad09 Sept 2025

Bench: Smt. Annapurna Gupta & Shri T.R. Senthil Kumar

For Appellant: Respondent byFor Respondent: Shri Sher Singh, CIT-DR
Section 12ASection 12A(1)(ac)Section 13(1)(b)

ab initio void being bad in law. 2. In law and on the facts and circumstances of the case of appellant, the ld. CIT(Exemption), Ahmedabad has erred in holding that objects of the appellant are restricted to benefit of a particular religious community or caste i.e., “Lunawada Nagar caste” even when the provisions of section 13(1

DISHMAN INFRASTRUCTURE LTD.,AHMEDABAD vs. THE INCOME TAX OFFICER, WARD-1(4),, AHMEDABAD

In the result, appeal of the Revenue and its cross objections are dismissed, whereas the appeal of the assessee is partly allowed

ITA 2593/AHD/2014[2011-12]Status: DisposedITAT Ahmedabad05 Feb 2021AY 2011-12

Bench: Shri Rajpal Yadav, Vice- & Shri Amarjit Sinh

For Respondent: Shri Mohd. Usman, CIT-DR
Section 143(2)Section 801ASection 80I

12A of the Act. Therefore, once the procedure is complete as provided under sub-section (1) of section 12AA of the Act and a certificate is issued granting registration to the Trust or Institution, it is apparent that the same is a document evidencing satisfaction about: (1) genuineness of the activities of the trust or Institution, and (2) about

THE ITO, WARD-1(4),, AHMEDABAD vs. M/S. DISHMAN INFRASTRUCTURE LTD.,, AHMEDABAD

In the result, appeal of the Revenue and its cross objections are dismissed, whereas the appeal of the assessee is partly allowed

ITA 2663/AHD/2014[2011-12]Status: DisposedITAT Ahmedabad05 Feb 2021AY 2011-12

Bench: Shri Rajpal Yadav, Vice- & Shri Amarjit Sinh

For Respondent: Shri Mohd. Usman, CIT-DR
Section 143(2)Section 801ASection 80I

12A of the Act. Therefore, once the procedure is complete as provided under sub-section (1) of section 12AA of the Act and a certificate is issued granting registration to the Trust or Institution, it is apparent that the same is a document evidencing satisfaction about: (1) genuineness of the activities of the trust or Institution, and (2) about

SHRI SAINATH EDUCATION & CHERITABLE TRUST,VADODARA vs. THE CIT(EXEMPTION), AHMEDABAD

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

ITA 608/AHD/2025[NA]Status: DisposedITAT Ahmedabad19 Aug 2025

Bench: Us Supported By Duly Sworn Affidavit Of The Trustee Of The Assessee Trust Explaining The Cause Of Delay, Which Is Reproduced As Under:

For Appellant: Shri Tej Shah, A.RFor Respondent: Shri Rignesh Das, CIT. DR
Section 10ASection 12A

ab), the person in receipt of the income has made an application in the prescribed form and manner to the Principal Commissioner or Commissioner, for registration of the trust or institution,— (i) where the trust or institution is registered under section 12A [as it stood immediately before its amendment by the Finance (No. 2) Act, 1996 (33 ITA No. 608/Ahd/2025

ADANI KINDERGARTEN EDUCATION FOUNDATION,AHMEDABAD vs. THE CIT(EXEMPTIONS), AHMEDABAD

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

ITA 860/AHD/2023[NA]Status: DisposedITAT Ahmedabad17 Apr 2024

Bench: Smt. Annapurna Gupta& Shri Siddhartha Nautiyal

For Appellant: Shri Bandish Soparkar & Shri Parin ShahFor Respondent: Fr. Darsi Suman Ratnam, CIT D.R
Section 80Section 80G

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