BHAVNATH EDUCATION TRUST,BAVNAGAR vs. THE ITO(EXEMPTION) WARD, BHAVNAGAR
In the result, the appeal filed by the assessee is allowed
ITA 1559/AHD/2025[2018-19]Status: DisposedITAT Ahmedabad07 Jan 2026AY 2018-19
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
For Appellant: Shri M K Patel, AdvocateFor Respondent: Smt. Mamta Singh, Sr. DR
Section 11(1)(a)Section 12ASection 143(3)Section 250
Charitable or religious purpose or set apart for specified purpose. The assessee Trust does not offered the surplus amount for taxation during the year under consideration. Hence the amount of Rs.40,03,428/- is disallowed and added to the total income of the assessee.
ITA No.1559/Ahd/2025 [Bhavnath Education
Trust vs. ITO(E)] A.Y. 2018-19 - 6 –
Assessment order
