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

In the result, the appeal of the assessee is allowed

Bench: Shri Siddhartha Nautiyal & Shri Makarand Vasant Mahadeokar

Charitable Trust vs. CIT(E) Asst.Year –N.A. - 10– registration of Trust under Section 12A of the Act till 30.09.2023. In the case of Tomorrow’s Foundation vs. CIT(E) 160

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

160 taxmann.com 358 (Ahmedabad - Trib.), the ITAT held that where objects of assessee-trust were primarily charitable rather than favouring any specific religious community, CIT(E) was not justified in denying registration under Section

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

160 taxmann.com 358 (Ahmedabad - Trib.), the ITAT held that where objects of assessee-trust were primarily charitable rather than favouring any specific religious community, CIT(E) was not justified in denying registration under Section

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

section 80G(5)(iii) as well and application for renewal could not be rejected solely on basis of late filing. 9. In the case of CIT-1982 Charitable Trust vs. ITO 160

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)

160 taxmann.com 217 (Bangalore-Trib.) Thus Ld. Counsel pleaded to set-aside the order passed by Ld. CIT(E) and direct to grant registration u/s. 12AB of the Act to the assessee Trust. 5. Per contra, Ld. CIT-DR appearing for the Revenue supported the order passed by the Ld. CIT(E). 6. We have considered rival submissions and perused

VISMRUTI SOCIAL AND CHARITABLE TRUST,AHMEDABAD vs. THE CIT(EXEMPTION), AHMEDABAD

In the result, appeal of the assessee / applicant trust is allowed for\nstatistical purposes

Charitable Trust vs. Commissioner of\nIncome-tax (Exemption) [2024] 160 taxmann.com 276 (Rajkot\nTrib.)/[2024] 205 ITD 503 (Rajkot - Trib.)[23-02-2024], the assessee, a\ncharitable trust, filed application for approval under section

NATIONAL REAL ESTATE DEVELOPMENT COUNCIL GUJARAT,AHMEDABAD vs. THE COMMISSIONER OF INCOME TAX (EXEMPTION), AHMEDABAD

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

Bench: Shri Siddhartha Nautiyal & Shri Makarand Vasant Mahadeokarassessment Year : - National Real Estate Development Vs. Commissioner Of Council Gujarat Income-Tax (Exemption) B-807, Times Square-2 Ahmedabad. Nr.Avlon Hotel, Thaltej Ahmedabad. Pan : Aagan 1280 J

160 taxmann.com 358 (Ahmedabad - Trib.) , the ITAT held that where objects of assessee-trust were primarily charitable rather than favouring any specific religious community, CIT(E) was not justified in denying registration under Section

ROTARY INTERNATIONAL DISTRICT 3054 CHARITABLE TRUST ,AHMEDABAD vs. THE CIT(EXEMPTION), AHMEDABAD

In the result, the appeal filed by the Assessee is hereby allowed

Bench: Shri T.R. Senthil Kumar (Judicial Member), Shri Narendra Prasad Sinha (Accountant Member)

Charitable Trust. vs. CIT(E) Leuva Patel Seva Samaj Trust [2024] 162 taxmann.com 270 (Ahmedabad - Trib.), the ITAT held that provisions of section 13(1)(b) can be invoked only at the time of assessment and not at the time of grant of registration under section 12A. Again, in the case of Jamiatul Banaat Tankaria [2024] 160

SMT. PASHIBEN PRAJAPATI FAMILY TRUST (DISC),AHMEDABAD vs. THE INCOME TAX OFFICER, WARD-3(3)(5), AHMEDABAD

The appeal of the assessee is partly allowed in the manner as indicated above

Bench: Ld. Cit(A) Has In-Turn Arisen From The Intimation Dated 07.12.2022 Issued By Cpc, Bengaluru, U/S.154(Cpc/2122/U5/ 314311772) Of The Act.

charitable or religious purposes, or which is of the nature referred to in sub- clause (iia) of clause (24) of section 2.] [or which is of the nature referred to in sub- section (4A) of section 11.] tax shall be charged on so much of the relevant income as is not exempt under section 11 [or section

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

section 80G(5)(iii) as well and application for renewal could not be rejected solely on basis of late filing. I.T.A No. 435/Ahd/2024 A.Y. N.A. Page No. 12 The Navsari Agricultural University vs. CIT (E) 9. In the case of CIT-1982 Charitable Trust vs. ITO 160

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

section 80G(5)(iii) as well and application for renewal could not be rejected solely on basis of late filing. 9. In the case of CIT-1982 Charitable Trust vs. ITO 160

SHREE NAMINATH SHWETAMBER MURTIPUJAK TAPAGACHH JAIN RELIGIOUS TRUST,VAPI vs. THE CIT(EXEMPTION), AHMEDABAD

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

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

section 12A. 8. Again, in the case of In the case of Jamiatul Banaat Tankaria v. CIT (Exemption) [2024] 160 taxmann.com 358/205 ITD 673 (Ahmedabad - Trib.), the ITAT held that where objects of assessee-trust were primarily charitable

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)

section 80G(5)(iii) as well and application for renewal could not be rejected solely on basis of late filing. 9. In the case of CIT-1982 Charitable Trust vs. ITO 160

SHREE KALOL STHANAKVASI JAIN MITRA MANDAL,AHMEDABAD vs. THE CIT(EXEMPTION), AHMEDABAD

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

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

section 12A. 8. Again, in the case of Jamiatul Banaat Tankaria v. CIT (Exemption) [2024] 160 taxmann.com 358/205 ITD 673 (Ahmedabad - Trib.), the ITAT held that where objects of assessee-trust were primarily charitable

JAIN SANGH PARABDI KHATU TRUSTEE,ANKLAV vs. THE DCIT, CPC, BANGLORE

In the result appeal of the assessee is allowed

Bench: Shri Waseem Ahmed & Shri Siddharatha Nautiyalआयकर अपील सं./Ita Nos. 353-354/Ahd/2021 िनधा"रण वष"/Asstt. Years: 2016-17 & 2017-18 Jain Sangh Parabdi Khayu Trustee, D.C.I.T., 1, In Bazar, Anklav, Vs. Cpc, Dist. Anand-388510, Bangalore.

section 160 of the Act. To this proposition, there is no dispute. It is also not under challenge that the trust on hand is a non-discretionary trust meaning thereby the beneficiaries of the trust are not known. In other words the trust being public trust was formed to carry out the charitable

JAIN SANGH PARABDI KHATU TRUSTEE,ANKLAV vs. THE DCIT, CPC, BANGLORE

In the result appeal of the assessee is allowed

Bench: Shri Waseem Ahmed & Shri Siddharatha Nautiyalआयकर अपील सं./Ita Nos. 353-354/Ahd/2021 िनधा"रण वष"/Asstt. Years: 2016-17 & 2017-18 Jain Sangh Parabdi Khayu Trustee, D.C.I.T., 1, In Bazar, Anklav, Vs. Cpc, Dist. Anand-388510, Bangalore.

section 160 of the Act. To this proposition, there is no dispute. It is also not under challenge that the trust on hand is a non-discretionary trust meaning thereby the beneficiaries of the trust are not known. In other words the trust being public trust was formed to carry out the charitable

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

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

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

charitable activity within the prescribed time frame. 7. Aggrieved by the said order, the appellant has preferred the present appeal before us raising following grounds of appeal: 1. The Commisioner of Income Tax (Exemption), Ahmedabad has erred in law and on facts by rejection of the application made u/s. 12AB(1)(b) of I. T. Act, 1961. 2. The appellant

THE DY. DIT (EXEMPTION), CIRCLE-1,, AHMEDABAD vs. FRIENDS OF WWB INDIA,, AHMEDABAD

In the result, the appeal of the revenue and cross objection of the assesseee both are dismissed

sections 11 & 12 of the Act. There may be a case when a trust does not want to avail exemptions given under the Income Tax Act and agrees to pay taxes on its income. Therefore, non-registration of IFIG would not disentitle the appellant of its corpus donation. 9. The next allegation is that IFIG is not doing any charitable