PRAYATNA CHARITABLE TRUST,AHMEDABAD vs. THE CIT(EXEMPTION), AHMEDABAD

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

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

Charitable Trust, which reaffirmed that religious objects in the trust deed disentitle the assessee from registration under section 80G of the Act, regardless of actual religious expenditure. Accordingly, the Commissioner held that the assessee trust violated the conditions laid down in section 80G(5

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) of the Act. While passing the order, the ITAT made the following observations:- “8. In our considered view, the ITAT in the case of CIT-1982, Charitable Trust

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) of the Act. While passing the order, the ITAT made the following observations:- “8. In our considered view, the ITAT in the case of CIT-1982, Charitable Trust

THE ACIT, GANDHINAGAR CIRCLE,, GANDHINAGAR vs. GUJARAT ENERGY RESEARCH AND MANAGEMENT INSTITUTE (GERMI),, GANDHINAGAR

In the result, the Revenue’s appeal is dismissed

Bench: Shri Amarjit Singh& Ms. Madhumita Roy

charitable purpose in the hands of the donee trust and the donor trust will not lose its explanation under section 11 of the Income Tax Act, 1961. 5

SHRI RAJESH RAVINDRAN CHARITY TRUST,AHMEDABAD vs. THE CIT(EXEMPTION), AHMEDABAD

In the result, appeal filed by the assessee is allowed

Bench: SMT. ANNAPURNA GUPTA (Accountant Member), Ms. SUCHITRA KAMBLE (Judicial Member)

trust is dis- qualified from grant of approval u/s. 80G(5) of the Act. That Section 80G(5) of the Act is not to be read alongwith Section 80G(5)(ii) of the Act and that grant of approval u/s 80G(5) is applicable only to charitable

THE ACIT, (EXEMPTION) CIRCLE-1, AHMEDABAD vs. VYAKTI VIKAS KENDRA INDIA, AHMEDABAD

In the result revenue’s appeal is dismissed

Bench: Shri Pramod Kumar& Ms. Madhumita Roy

trust would be denied benefit under section 11 on its total surplus or it is to be confined qua the amount. In order to address the controversy we deem it appropriate to take note of section 11(2),(5) and 13(i)(d) of the Act which read as follows: 23Income24 from property held for charitable

DCIT (EXEMPTION), CIRCLE-1, BANGLORE vs. VYAKTI VIKAS KENDRA INDIA,, AHMEDABAD

In the result revenue’s appeal is dismissed

Bench: Shri Pramod Kumar& Ms. Madhumita Roy

trust would be denied benefit under section 11 on its total surplus or it is to be confined qua the amount. In order to address the controversy we deem it appropriate to take note of section 11(2),(5) and 13(i)(d) of the Act which read as follows: 23Income24 from property held for charitable

DCIT (EXEMPTION), CIRCLE-1, BANGLORE vs. VYAKTI VIKAS KENDRA INDIA,, AHMEDABAD

In the result revenue’s appeal is dismissed

Bench: Shri Pramod Kumar& Ms. Madhumita Roy

trust would be denied benefit under section 11 on its total surplus or it is to be confined qua the amount. In order to address the controversy we deem it appropriate to take note of section 11(2),(5) and 13(i)(d) of the Act which read as follows: 23Income24 from property held for charitable

DCIT (EXEMPTION), CIRCLE-1, BANGLORE vs. VYAKTI VIKAS KENDRA INDIA,, AHMEDABAD

In the result revenue’s appeal is dismissed

Bench: Shri Pramod Kumar& Ms. Madhumita Roy

trust would be denied benefit under section 11 on its total surplus or it is to be confined qua the amount. In order to address the controversy we deem it appropriate to take note of section 11(2),(5) and 13(i)(d) of the Act which read as follows: 23Income24 from property held for 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) of the Act. While passing the order, the ITAT made the following observations:- “8. In our considered view, the ITAT in the case of CIT-1982, Charitable Trust

GROW FOUNDATION GANDHINAGAR,GANDHINAGAR vs. THE CIT(EXEMPTION), AHMEDABAD

In the result, the appeal of the assessee is allowed for 9

Bench: Shri Siddhartha Nautiyal & Shri Makarand Vasant Mahadeokar

Section 80G(5) of the Act. While passing the order, the ITAT made the following observations:- “8. In our considered view, the ITAT in the case of CIT-1982, Charitable Trust

ADANI EDUCATION FOUNDATION,AHMEDABAD vs. THE CIT(EXEMPTIONS), AHMEDABAD

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

Bench: Smt. Annapurna Gupta& Shri Siddhartha Nautiyal

Charitable Trust in ITA No. 827/Chennai/2023 in which the ITAT held that timeline prescribed under Clause (iii) of first proviso to Section 80G(5

ADANI KINDERGARTEN EDUCATION FOUNDATION,AHMEDABAD vs. THE CIT(EXEMPTIONS), AHMEDABAD

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

Bench: Smt. Annapurna Gupta& Shri Siddhartha Nautiyal

Charitable Trust in ITA No. 827/Chennai/2023 in which the ITAT held that timeline prescribed under Clause (iii) of first proviso to Section 80G(5

SHREE STHANAKVASI JAIN SANGH JIVRAJPARK,AHMEDABAD vs. THE CIT(EXEMPTION), AHMEDABAD

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

Bench: SMT. ANNAPURNA GUPTA (Accountant Member), Ms. SUCHITRA KAMBLE (Judicial Member)

trust or fund, the Institution or fund shall not be deemed to be of a religious character but it will be deemed to be of a charitable character, entitled to claim benefit u/s.80G of the Act. Sub- Section (5B) reads as under: “(5B) Notwithstanding anything contained in clause (ii) of sub-section (5

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

Section 11 by holding that Appellant Trust has violated above provisions. Even otherwise, case of the Appellant is further supported by decision of Hon'ble Chennai ITAT in the case of JCIT V/s Bhaktavatsalam Memorial Trust[201'1] 5 I taxmaiin.com 248 has held that "Advancement of interest free loan by ti charitable

SHREE VARDHMAN SAMAJ UTKARSH FUND,SABARKANTHA vs. THE CIT(EXEMPTION), AHMEDABAD

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

Bench: DR. BRR Kumar (Vice President), Shri Siddhartha Nautiyal (Judicial Member)

5. Failure to Consider the Trust's Activities in Public Interest The trust has been engaged in public welfare activities since 1954, benefitting students and needy individuals. The rejection order disregards the well-documented evidence of charitable work undertaken by the trust. 6. Failure to Appreciate Compliance with Section

JAYSHREE GOPALLALJI HAVELI CHARITABLE TRUST-UJALVAV,BHAVNAGAR vs. THE CIT (EXEMPTION), AHMEDABAD

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

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinhaआयकर अपील सं /Ita No.220/Ahd/2025 िनधा"रण वष" /Assessment Year : Na Jayshree Gopallalji Haveli The Cit (Exemption) बनाम/ Charitable Trust-Ujalvav Ahmedabad – 380 015 V/S. At Ujalvav, Umrala Bhavnagar – 364 290 "थायी लेखा सं./Pan: Aaetj 3303 P (अपीलाथ"/ Appellant) ("" यथ"/ Respondent) Assessee By : Shri Mohit Balani, Ar Revenue By : Shri Alpesh Parmar, Cit-Dr

Charitable Trust v. CIT (Exemptions), ITA No. 175/Ahd/2023 (ITAT Ahmedabad), wherein it was held that the presence of even a single religious object in the trust deed disentitles an institution from approval under section 80G(5

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

trust were composite in nature i.e. were charitable and\nreligious and hence, they clearly contravene the main conditions of section\nunder section 80G(5