SANDEEP MOHANRAJ SINGHI,AHMEDABAD vs. ACIT, CIRCLE4(2), AHMEDABAD, AHMEDABAD

In the result, appeal of the assessee is partly allowed

Bench: Shri T.R. Senthil Kumar & Shri Narendra Prasad Sinhaassessment Year: 2018-19

trust to the trustees and near relatives. Section 11 of the Act grants exemption to income from property held for charitable or religious purpose subjects to fulfilment of condition contained therein. Section 13 of the Act, on the other hand, pertains to cases where Section 11 would not apply. As per clause(c) of sub-section (1

PARUL AROGYA SEVA MANDAL TRUST,AHMEDABAD vs. THE DY.CIT, CENTRAL CIRCLE-1(2), AHMEDABAD

Appeals are allowed

Bench: Shri Siddhartha Nautiyal & Shri Makarand V. Mahadeokar, Accountnat Member

charitable or religious purposes, provided the income is applied for such purposes. However, this exemption can be withdrawn under certain circumstances, especially if the trust violates the provisions of Section 13. Section 13(1)(c

PARUL UNIVERSITY,VADODARA vs. THE DY.CIT,EXEMPTION CIRCLE-1, AHMEDABAD

Appeals are allowed

Bench: Shri Siddhartha Nautiyal & Shri Makarand V. Mahadeokar, Accountnat Member

charitable or religious purposes, provided the income is applied for such purposes. However, this exemption can be withdrawn under certain circumstances, especially if the trust violates the provisions of Section 13. Section 13(1)(c

DCIT, CENTRAL CIRCLE-1(2), AHMEDABAD, AAYAKAR BHAWAN, ASHRAM ROAD, AHMEDABAD vs. PARUL AROGYA SEVA MANDAL TRUST, , AHMEDABAD

Appeals are allowed

Bench: Shri Siddhartha Nautiyal & Shri Makarand V. Mahadeokar, Accountnat Member

charitable or religious purposes, provided the income is applied for such purposes. However, this exemption can be withdrawn under certain circumstances, especially if the trust violates the provisions of Section 13. Section 13(1)(c

DCIT, CENTRAL CIRCLE1(2), AHMEDABAD, AHMEDABAD vs. PARUL AROGYA SEVA MANDAL TRUST, AHMEDABAD

Appeals are allowed

Bench: Shri Siddhartha Nautiyal & Shri Makarand V. Mahadeokar, Accountnat Member

charitable or religious purposes, provided the income is applied for such purposes. However, this exemption can be withdrawn under certain circumstances, especially if the trust violates the provisions of Section 13. Section 13(1)(c

PARUL AROGYA SEVA MANDAL TRUST,AHMEDABAD vs. THE DY.CIT, CENTRAL CIRCLE-1(2), AHMEDABAD

Appeals are allowed

Bench: Shri Siddhartha Nautiyal & Shri Makarand V. Mahadeokar, Accountnat Member

charitable or religious purposes, provided the income is applied for such purposes. However, this exemption can be withdrawn under certain circumstances, especially if the trust violates the provisions of Section 13. Section 13(1)(c

SHREE SANAND JAMALIYA PATIDAR PANCH,AHMEDABAD vs. THE CIT(EXEMPTION), AHMEDABAD

In the result, the appeal filed by the Assessee is dismissed

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

c] and (d) to Explanation to Section 12AB(4) of the Act. 7.2. Further section 13[1][b] of the Act exclude the benefit of section 11 and 12 to a charitable institution created or established after commencement of the Act, income thereof the trust

DAWOODI BOHRA MUSAFIRKHANA TRUST,KHAMBHAT vs. THE ITO, WARD (EXEMPTION), VADODARA

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

Bench: Mrs. Annapurna Gupta & Shri Siddhartha Nautiyalिनधा"रण वष"/Assessment Year: 2016-17 Vs. Dawoodi Bohra Musafirkhana Income-Tax Officer, Trust, Ward (Exemption), 1, Dawoodi Bohra Musafirkhana, Vadodara Opp. Bus Stand, Khambhat, Gujarat-388620 Pan : Aaatd 2007 L अपीलाथ" अपीलाथ"/ (Appellant) अपीलाथ" अपीलाथ" "" "" यथ" "" "" यथ" यथ"/ (Respondent) यथ" Assessee By : Shri Ankit Chokshi, Ar Revenue By : Shri Ashok Kumar Suthar, Sr Dr सुनवाई क" क" तारीख तारीख/Date Of Hearing : 08.02.2024 सुनवाई सुनवाई सुनवाई क" क" तारीख तारीख घोषणा क" क" तारीख तारीख /Date Of Pronouncement: 03.05.2024 घोषणा घोषणा घोषणा क" क" तारीख तारीख आदेश आदेश/O R D E R आदेश आदेश Per Annapurna Gupta:

c). . d) income in the form of voluntary contributions made with a specific direction that they shall form part of the corpus of the trust or institution 11. Section 12(1) of the Act is reproduced hereunder : “Income of trusts or institutions from contributions. 12. (1) Any voluntary contributions received by a trust created wholly for charitable or religious purposes

SHRI SOUDHARMA BRIHAD TAPOGACHCHIYA TRISTUTIK JAIN SANGHA SAMARPANAM,AHMEDABAD vs. THE COMMISSIONER OF INCOME TAX (EXEMPTION), AHMEDABAD

In the result, the appeal filed by the Assessee is devoid of\nmerits and the same is hereby dismissed

c] and (d)\nto Explanation to Section 12AB(4) of the Act.\n7. 2. Further section 13[1][b] of the Act exclude the benefit of\nsection 11 and 12 to a charitable institution created or established\nafter commencement of the Act, income thereof the trust

BHOJALRAM LEUVA PATEL SEVA SAMAJ TRUST,DEVKI GALOL vs. THE COMMISSIONER OF INCOME TAX (EXEMPTIONS), AHMEDABAD, AHMEDABAD

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

Bench: Smt. Annapurna Gupta& Shri Siddhartha Nautiyal

C” BENCH, AHMEDABAD BEFORE SMT. ANNAPURNA GUPTA, ACCOUNTANT MEMBER& SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. Nos. 667&668/Ahd/2023 (Assessment Year: 2023-24) Bhojalram Leuva Patel Seva Vs. Commissioner of Income Samaj Trust, Tax, (Exemptions), Devki Galol, Tal-Jetpur, Devki Ahmedabad Galol B.O., Devki, Galol, Gujarat-360370 [PAN No.AAETB0727F] (Appellant) .. (Respondent) Shri Darshak Thakkar, A.R. Appellant by : Respondent by: Shri Kamlesh

BHOJALRAM LEUVA PATEL SEVA SAMAJ TRUST,DEVKI GALOL vs. THE COMMISSIONER OF INCOME TAX (EXEMPTIONS), AHMEDABAD, AHMEDABAD

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

Bench: Smt. Annapurna Gupta& Shri Siddhartha Nautiyal

C” BENCH, AHMEDABAD BEFORE SMT. ANNAPURNA GUPTA, ACCOUNTANT MEMBER& SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. Nos. 667&668/Ahd/2023 (Assessment Year: 2023-24) Bhojalram Leuva Patel Seva Vs. Commissioner of Income Samaj Trust, Tax, (Exemptions), Devki Galol, Tal-Jetpur, Devki Ahmedabad Galol B.O., Devki, Galol, Gujarat-360370 [PAN No.AAETB0727F] (Appellant) .. (Respondent) Shri Darshak Thakkar, A.R. Appellant by : Respondent by: Shri Kamlesh

SHRI BHAVNAGAR DASHASHRIMALI KANTHIBANDH (VAISHNAV) VANIK GNATI,BHAVNAGAR vs. THE CIT(EXEMPTION), AHMEDABAD

In the result, the appeal in ITA No

Bench: Ms. Suchitra R. Kamble & Shri Makarand V.Mahadeokar

C” BENCH, AHMEDABAD ]BEFORE MS. SUCHITRA R. KAMBLE, JUDICIAL MEMBER AND SHRI MAKARAND V.MAHADEOKAR, ACCOUNTANT MEMBER ITA No.134 and 135/Ahd/2025 Asstt.Year : - Shri Bhavnagar The CIT(Exemption) Dashashrimali Kantibandh Vs. Vejalpur (Vaishnav) Vanik Gnati Ahmedabad. Ghogha Gate Opp: Police Station Bhavnagar. PAN : AAMTS 7755C (Applicant) (Responent) Assessee by : Shri Mohit Balani, AR : Shri Rignesh Das, CIT-DR Revenue by सुनवाई

SHRI BHAVNAGAR DASHASHRIMALI KANTHIBANDH (VAISHNAV) VANIK GNATI,BHAVNAGAR vs. THE CIT(EXEMPTION), AHMEDABAD

In the result, the appeal in ITA No

C” BENCH, AHMEDABAD\nBEFORE MS. SUCHITRA R. KAMBLE, JUDICIAL MEMBER\nAND\nSHRI MAKARAND V.MAHADEOKAR, ACCOUNTANT MEMBER\nITA No.134 and 135/Ahd/2025\nAsstt.Year : -\nShri Bhavnagar\nThe CIT(Exemption)\nDashashrimali Kantibandh\nVs.\nVejalpur\n(Vaishnav) Vanik Gnati\nAhmedabad.\nGhogha Gate\nOpp: Police Station\nBhavnagar.\nPAN : AAMTS 7755C\n(Applicant)\n(Responent)\nAssessee by :\nShri Mohit Balani, AR\nRevenue by :\nShri Rignesh

THE DCIT (EXEMPTIONS) CIRCLE-2, AHMEDABAD vs. SHREE KHODAL DHAM TRUST, KAGWAD, RAJKOT

In the result, the appeal filed by the Revenue is dismissed

Bench: Shri Mahavir Prasad & Shri Waseem Ahmedअपील सं./Ita No.904/Ahd/2019 िनधा"रण वष"/Asstt. Year: 2014-2015 D.C.I.T.(Exemptions) Shree Khodal Dham Trust, Circle-2, Vs. Kagwad, Ahmedabad. Alka Society, 4Th Floor, Shri Sardar Patel Bhavan, Near Water Tank, Rajkot-360004. Pan: Aajts1017J

c) of the Act, in other words, it has not applied the income derived from property held under trust for the purpose of charitable activity and therefore it is not eligible for exemption under the provisions of law. However the provision of section 11(1)(d) Page 13

SHREE AATH PARAGANA GURJAR PRAJAPATI SAMAJ TRUST,AHMEDABAD vs. CIT(EXEMPTION), AHMEDABAD, VEJALPUR, 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 : - Shree Aath Paragana Gurjar Prajapati The Cit(Exemption) Samaj Trust Vs. Vejalpur Prajapati Bhavan Chatrala Ahmedabad. Sola Railway Over Bridge Naittar Chede, Sola Ghatlodia. Pan : Abfts 9086 E (Applicant) (Responent) : Assessee By Shri Prakash D. Shah & Shri Saiyam Shah, Ar : Shri Rignesh Das, Cit-Dr Revenue By सुनवाई क" तारीख/Date Of Hearing : 30/07/2025 घोषणा क" तारीख /Date Of Pronouncement: 12/08/2025

C” BENCH, AHMEDABAD ]BEFORE MS.SUCHITRA R. KAMBLE, JUDICIAL MEMBER AND SHRI MAKARAND V.MAHADEOKAR, ACCOUNTANT MEMBER Asstt.Year : - Shree Aath Paragana Gurjar Prajapati The CIT(Exemption) Samaj Trust Vs. Vejalpur Prajapati Bhavan Chatrala Ahmedabad. Sola Railway Over bridge Naittar Chede, Sola Ghatlodia. PAN : ABFTS 9086 E (Applicant) (Responent) : Assessee by Shri Prakash D. Shah, and Shri Saiyam Shah, AR : Shri Rignesh

DCIT CIRCLE 1 (E) AHMEDABAD, AHMEDABAD vs. ADARSH FOUNDATION, AHMEDABAD

In the result, the appeal filed by the Revenue is dismissed

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

charitable purpose of the trust. Furthermore, in DCIT vs. Adarsh Foundation Asst.Year –2017-18 - 5– the earlier orders it was held that provisions of Section 13(1)(c

JITO BHAVNAGAR CHAPTER FOUNDATION,BHAVNAGAR vs. THE COMMISSIONER OF INCOME TAX(EXEMPTION), AHMEDABAD

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

Bench: Ms. Suchitra Kamble & Shri Makarand V. Mahadeokarआयकर अपील सं /Ita No.102/Ahd/2024 िनधा"रण वष" /Assessment Year : - Jito Bhavnagar Chapter The Cit (Exemption) बनाम/ Foundation Ahmedabad V/S. 101, Gold Center, Opp. Dadasaheb Jain Derasar, Kalanala Bhavnagar - 364 001 (Gujarat) "थायी लेखा सं./Pan: Aafcj 2285 C अपीलाथ%/ (Appellant) &' यथ%/ (Respondent) Assessee By : Shri M.S. Chhajed, Ar Revenue By : Shri Prithviraj Meena, Cit-Dr सुनवाई की तारीख/Date Of Hearing : 30/09/2024 घोषणा की तारीख /Date Of Pronouncement: 03/10/2024 आदेश/O R D E R Per Makarand V. Mahadeokar, Am:

charitable giving, health, and self-sufficiency in society. The provisions of Section 13(1)(c) and 13(3) of the Act, which deny exemptions to trusts

JAMIATUL BANAAT TANKARIA,BHARUCH vs. CIT(EXEMPTION), AHMEDABAD, AHMEDABAD

In the result, the appeal of the assessee is allowed

Bench: Smt.Annapurna Gupta & Ms. Suchitra R. Kambleassessment Year : 2022-23 Vs. Jamiatul Banaat Tankaria, Cit(Exemption) Madresa Road, Tankaria, Ahmedabad. Bharuch-392240, Gujarat Pan : Aabtj 1122 H (Applicant) (Responent) Assessee By : Ms. Kinjal Shah, Ar Revenue By : Shri Akhilendra Pradap Yadav, Cit-Dr सुनवाई की तारीख/Date Of Hearing : 21/02/2024 घोषणा की तारीख /Date Of Pronouncement: 06/03/2024 आदेश/O R D E R Per Annapurna Guptathe Present Appeal Has Been Filed By The Assessee Against The Order Of Learned Commissioner Of Income-Tax (Exemption), Ahmedabad [Hereinafter Referred To As “Ld.Cit(Exemption)” For Short] Dated 29.12.2022, Rejecting The Application Filed By The Assessee In Form No.10Ab For Registration U/S 12Ab Of The Income-Tax Act, 1961 [Hereinafter Referred To As "The Act" For Short].

c) Without prejudice it is submitted Exportation if any is incurred it is less than 5% of Total Expenditure of the Trust and hence the provision cannot be put in service and claim of Exemption of Appellant Trust cannot be refuse. 3. (a) Your Appellant submits that the Appellant is old Trust to with registration u/s.12A