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

charitable purpose’ as it was working for the advancement of general public utility in the field of education. 17. On the issue of denial of exemption under Section 11 & 12 of the Act by invoking provisions of Section 13(1)(c) r.w.s. 13(3) of the Act, the Ld. Sr. Counsel submitted that tax on capital gain on transfer

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

253(5) of the Income- tax Act, 1961, is to be exercised in a liberal and justice-oriented manner so as to advance substantial justice rather than to defeat it on technical grounds. 2.5 The Hon’ble Supreme Court in Collector, Land Acquisition v. Mst. Katiji & Others [(1987) 167 ITR 471 (SC)] laid down the guiding principles ITA No.134

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

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

253(5) of the Income- tax Act, 1961, is to be exercised in a liberal and justice-oriented manner so as to advance substantial justice rather than to defeat it on technical grounds. 2.5 The Hon'ble Supreme Court in Collector, Land Acquisition v. Mst. Katiji & Others [(1987) 167 ITR 471 (SC)] laid down the guiding principles governing condonation

BRAHMAKSHATRIYA KANJI DAMJI HINDU SARVAJANIK DHARAMSHALA PALITANA,BHAVNAGAR vs. THE CIT(EXEMPTION), AHMEDABAD

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

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

trust and above referred objects, which are in the nature of charitable is restricted to benefit of a particular religious community or caste "Hindu" and therefore as per law laid down by the Hon’ble Apex court in the above referred cases, the provision of sec 13(1)(b) would be applicable and therefore the applicant/assessee would not be eligible

S.D.PATEL EDUCATION RESEARCH FOUNDATION,,BARODA vs. THE CIT-III, BARODA

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

Bench: Shri Rajpal Yadav & Shri N.K. Billaiya)

charitable nature within the purview of section 11, 12 & 12A and Section 2(15) of the Act. Since it is engaged in the commercial activity registration u/s. 12A was denied. 12. Aggrieved by this, the appellant trust is before us. The ld. counsel for the assessee vehemently stated that while granting registration u/s. 12A of the Act, the condition precedent

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

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

Charitable Trust registered under section 12AA of the Act by the Commissioner of Income Tax. During the course of assessment proceedings the Assessing Officer had issued notice pursuant to which the petitioner had given its reply explaining as to why it was entitled to the said deductions. The Assessing Officer after considering the explanation given by the petitioner had passed

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

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

Charitable Trust registered under section 12AA of the Act by the Commissioner of Income Tax. During the course of assessment proceedings the Assessing Officer had issued notice pursuant to which the petitioner had given its reply explaining as to why it was entitled to the said deductions. The Assessing Officer after considering the explanation given by the petitioner had passed

LAKULISH SANATAN SANSKARITI PRABODHAN ABHIYAN,VADODARA, GUJARAT vs. CIT EXEMPTION , AHMEDABAD, AHMEDABAD

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

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

Charitable Trust, Ahmedabad ITAT) mandate remand rather than cancellation for procedural lapses. Lakulish Sanatan Sanskriti Prabodhan Abhiyan vs. CIT(E) Asst. Year –N.A. - 2– 4. Ground 4: The Appellant's failure to file documents was not wilful or deliberate. Even if time limit was missed, the Tribunal possesses discretion under Section 253

EXIM CLUB,,VADODARA vs. THE ITO, EXEMPTION WARD,, VADODARA

Charitable Trust Act 1950. The main object of the Trust is to provide services to Exporters and Importers. 2) The appellant Trust had made an application for registration U/s 12A(a) of the IT Act in form no. 10 to the Commissioner of Income Tax, Vadodara on 20.09.1996 acknowledged by the dispatch clerk of the office of CIT, Vadodara

EXIM CLUB,,VADODARA vs. THE ITO, EXEMPTION WARD,, VADODARA

Charitable Trust Act 1950. The main object of the Trust is to provide services to Exporters and Importers. 2) The appellant Trust had made an application for registration U/s 12A(a) of the IT Act in form no. 10 to the Commissioner of Income Tax, Vadodara on 20.09.1996 acknowledged by the dispatch clerk of the office of CIT, Vadodara

EXIM CLUB,VADODARA vs. COMMI. OF INCOMETAX-1, VADODARA

Charitable Trust Act 1950. The main object of the Trust is to provide services to Exporters and Importers. 2) The appellant Trust had made an application for registration U/s 12A(a) of the IT Act in form no. 10 to the Commissioner of Income Tax, Vadodara on 20.09.1996 acknowledged by the dispatch clerk of the office of CIT, Vadodara

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

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

SHRI NAMINATH JAIN DERASAR TRUST,MEHSANA vs. THE CIT(EXEMPTION), AHMEDABAD

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

Bench: Ms. Suchitra Kamble & Shri Makarand V. Mahadeokarआयकर अपील सं /Ita No. 201/Ahd/2025 िनधा"रण वष" /Assessment Year : Na

253(3) of the Act. The assessee has filed an application supported by an affidavit sworn by Shri Abhaykumar Manubhai Fadia, trustee of the trust, explaining the reasons for such delay. As per the affidavit and submissions the impugned order of the CIT(Exemption) dated 03.09.2024 was sent via email to the registered email address of the assessee trust. However

AAREEV FOUNDATION,VADODARA vs. CIT(E), AHEMDABAD

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

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

charitable and genuine. 6. That the Trust undertakes to furnish any additional documentary evidence, including activity reports, bank statements, and other relevant records, to substantiate the genuineness of its activities if provided with an opportunity. 7. That in view of the foregoing, the rejection of the final registration under Section 12AB is unjustified and liable to be set aside

AADIJATI VIKAS PRAGATI MAHAMANDAL,VYARA vs. THE CIT(EXEMPTION), AHMEDABAD

In the result, both appeals are allowed for statistical purposes,

Bench: S/Shri T.R. Senthil Kumar & Makarand V.Mahadeokar

section 253(5) of the Act, the Tribunal is required to adopt a liberal and justice-oriented approach, particularly in matters involving public charitable institutions which function with limited professional infrastructure. Considering the totality of circumstances and the material on record, we find that the explanation offered by the assessee in the affidavits dated 28.03.2025 and 09.06.2025 is both plausible

AADIJATI VIKAS PRAGATI MAHAMANDAL,VYARA vs. THE CIT(EXEMPTION), AHMEDABAD

In the result, both appeals are allowed for statistical purposes,

Bench: S/Shri T.R. Senthil Kumar & Makarand V.Mahadeokar

section 253(5) of the Act, the Tribunal is required to adopt a liberal and justice-oriented approach, particularly in matters involving public charitable institutions which function with limited professional infrastructure. Considering the totality of circumstances and the material on record, we find that the explanation offered by the assessee in the affidavits dated 28.03.2025 and 09.06.2025 is both plausible

SHRI SHENALMA GAUSHALA TRUST,BANASKANTHA vs. THE CIT(EXEMPTION), AHMEDABAD

Appeals are allowed for statistical\npurposes

253(5) of the Act\nseeking condonation of delay. Details of such delay are as follows -\nAppeal\nOrder\nAppealed\nAgainst\nDate\nOrder of\nCIT(E)\nDate\nof\nAppeal\nDue Date\nfor\nAppeal\nDate of\nFiling before\nus\nDelay\n(Days)\nDelay\nNoted by\nRegistry\nITA No.\n94/Ahd/2025\nRejection\nunder Section\n12A(1)(ac)(iii)\n03.09.2024\n02.11.2024\n13.01.2025\n72\n44 Days

SHRI SHENALMA GAUSHALA TRUST,BANASKANTHA vs. THE CIT(EXEMPTION), AHMEDABAD

Appeals are allowed for statistical\npurposes

253(5) of the Act\nseeking condonation of delay. Details of such delay are as follows -\nAppeal\nOrder\nAppealed\nAgainst\nDate\nOrder of\nCIT(E)\nDate\nof\nAppeal\nDue Date\nfor\nAppeal\nDate of\nFiling before\nus\nDelay\n(Days)\nDelay\nNoted by\nRegistry\nITA No.\n94/Ahd/2025\nRejection\nunder Section\n12A(1)(ac)(iii)\n03.09.2024\n02.11.2024 13.01.2025\n72\n44 Days

THE DY. CIT (EXEMPTIONS), CIRCLE-1,, AHMEDABAD vs. GANDHINAGAR URBAN DEVELOPMENT AUHORITY (GUDA),, GANDHINAGAR,

In the result, appeals of the Revenue are dismissed, and Cross

Bench: Shri Rajpal Yadav, Vice- & Shri Waseem Ahmedआयकर अपील सं./ Ita No. 1560 & 1561/Ahd/2017 With Cross Objection No.05 & 06/Ahd/2019 "नधा"रण वष"/Assessment Year: 2009-10 & 2010-11 Dy.Cit (Exemptions) Gandhinagar Urban Development Cir.1 Vs Authority, 4Th Floor, Udyog Bhavan Ahmedabad. Sector 11, Gandhinagar 382 011. Pan : Aaalg 0922 K

Trust engaged in Urban Development activity as per the Government Regulations. The assessee is getting the exemption u/s 11 of the Act since years. Even in the year under consideration, the assessee was granted the exemption u/s 11 in the original assessment framed u/s 143(3) of the Act. However, later on the assessment was re-opened