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

4. In this case, it has also been noted that all receipts shown by the assessee in the trust actually pertain to capital gain, dividend income, and interest income earned by the trust on the amount of capital gain and dividend, which were claimed on the sale of shares as discussed above, and finally claimed as exempt. Further

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

4– reported in 120 Taxman 889, wherein in the case of a public charitable trust, the Hon'ble Apex court held that where the benefit is available to Muslims from all over the world, none of whom except in Kerala are backward classes, the provision of sec 13(1)(b) would be attracted and therefore the trust is not entitled

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

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

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)

4 . A.Y. N.A. decisions and finally came to the conclusion that the activities of applicant trust cannot be said to be of 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

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

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. 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

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

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

THE GOVERNMENT SERVANTS CO-OP CREDIT SOCIETY LTD.,VADODARA vs. THE ITO, WARD-3(1)(2), VADODARA

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

Bench: Shri Mahavir Prasad & Shri Waseem Ahmedआयकर अपील सं./Ita No. 442/Ahd/2020 िनधा"रण वष"/Asstt. Year: 2012-13 The Government Servants Co-Op. Credit I.T.O., Society Ltd., Vs. Ward-3(1)(2), Hindi Bhavan, Vadodara. Sanstha Vasahat Raopura, Vadodara-390001. Pan: Aabat5146J

Charitable Trust v. Dy. CIT reported in 280 ITR 357 has held that : “3. The Supreme Court in Vedabai v. Shantaram Baburao Patil [2002] 253 ITR 798held as under : "In exercising discretion under section 5 of the Limitation Act the Courts should adopt a pragmatic approach. A distinction must be made between a case where the delay is inordinate

THE ASSTT. COMMISSIONER OF INCOME TAX, CIRCLE-2(1)(1),, AHMEDABAD vs. SHRI SANJAY KISHANLAL BISHNOI,, AHMEDABAD

Bench: Shri Ramit Kochar & Ms. Suchitra Kamble

253(3) of the 1961 Act. The Revenue has claimed that in view of extension of period of limitation by Hon’ble Supreme Court owing to Pandemic Covid-19 in Suo Motu Writ Petition(C) No. 3 of 2020 , wherein Hon’ble Supreme Court extended the period of limitation for filing appeals, there

THE ASSTT. COMMISSIONER OF INCOME TAX, CIRCLE-2(1)(1),, AHMEDABAD vs. SHRI SANJAY KISHANLAL BISHNOI,, AHMEDABAD

Bench: Shri Ramit Kochar & Ms. Suchitra Kamble

253(3) of the 1961 Act. The Revenue has claimed that in view of extension of period of limitation by Hon’ble Supreme Court owing to Pandemic Covid-19 in Suo Motu Writ Petition(C) No. 3 of 2020 , wherein Hon’ble Supreme Court extended the period of limitation for filing appeals, there

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

4. We have carefully considered the explanation offered by the assessee. It is settled law that while exercising jurisdiction to condone delay under 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

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

4. We have carefully considered the explanation offered by the assessee. It is settled law that while exercising jurisdiction to condone delay under 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