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) of the Act in Form No. 10AB on 30.03.2023. The assessee / Applicant Trust had been earlier granted or for Nana And Rander Sunni Vohra Medical And Charitable

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 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

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

80G(5B). In the absence of such verification, the matter deserves to be remanded for fresh consideration. Similarly, in Prayatna Charitable Trust v. CIT (Exemptions) [2025] 178 taxmann.com 434 (Ahmedabad - Trib.) [16-09-2025], the Tribunal held Jayshree Gopallalji Haveli Charitable Trust-Ujalvav vs. CIT(E) that where the Commissioner (Exemptions) rejected registration under section

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)

charitable purposes, and had not responded to the final notice issued, the CIT(Exemptions) held that the applicant violated the conditions under section 80G(5)(ii), 80G(5)(iii), and Explanation 3 to section 80G of the Act. As a result, the trust

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

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)

section 80G(58) of the Act. It be so held now. 4. The ld CIT(Exemp) erred in law and on facts in not considering the entire deed of Trust and the objects, the Trust being not for benefit of any particular religious community or caste and objects were charitable

RAJVEE FOUNDATION,PATAN vs. THE CIT(EXEMPTION), AHMEDABAD

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

Bench: Ms Suchitra Kamble & Shri Makarand V. Mahadeokarआयकर अपील सं /Ita No.438/Ahd/2025 िनधा"रण वष" /Assessment Year : N.A Rajvee Foundation, The Commissioner Of 8, Yash Kutir Society, बनाम/ Income Tax, V/S. Padamnath Chikadi, (Exemption), Patan-384265. Ahmedabad (Gujarat) "थायी लेखा सं./Pan: Aaetr6780Q अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri Kunal P Sanghvi, Ar Revenue By : Shri Rignesh Das, Cit-Dr सुनवाई की तारीख/Date Of Hearing : 14/08/2025 घोषणा की तारीख /Date Of Pronouncement: 19/08/2025 आदेश/O R D E R Per Makarand V. Mahadeokar, Am: ] ] This Appeal By The Assessee Is Directed Against The Order Passed By The Learned Commissioner Of Income Tax (Exemption), Ahmedabad [Hereinafter Referred To As “Cit(E)”] Dated 26.12.2024, Passed Under Section 80G(5) Of The Income-Tax Act, 1961 [Hereinafter Referred To As “The Act”], Whereby The Assessee’S Application In Form No. 10Ab For Approval Under Section 80G Was Rejected & The Provisional Approval Earlier Granted Was Cancelled. Rajvee Foundation Vs. Cit(E) Assessment Year N.A 2 Facts Of The Case

trust having both charitable and religious objects. He referred to section 80G(5)(ii), Explanation 3 to section 80G, and judicial

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

ARYAGRAM VIRASAT FOUNDATION,AHMEDABAD vs. THE CIT(EXEMPTION), AHMEDABAD

In the result, the appeal of the assessee is allowed

Bench: Mrs. Annapurna Gupta & Shri T.R. Senthil Kumarिनधा"रण वष"/Assessment Year: Na Aryagram Virasat Foundation, Vs. Commissioner Of Income- P No. 300/23, Kanya Gurukul, Tax (Exemption), Nr. Sent Ann School, Nr. Hira Ahmedabad Jain Society, Ramnagar, Sabarmati, Ahmedabad-380005 Pan : Aaqca 9818 H अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri Devan Kapadia, Ar Revenue By : Shri V. Nandakumar, Cit-Dr सुनवाई की तारीख/Date Of Hearing : 21.10.2024 घोषणा की तारीख /Date Of Pronouncement: 25.10.2024

trust is not charitable in nature as per section 80G(5) of Income-tax Act, 1961. Also explain that as to how there

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

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

THE BARODA LAKKAD PITHA PUNCH PROPERTY BARODA,VADODARA vs. THE CIT(EXEMPTION), AHMEDABAD

The appeals are allowed for statistical purposes

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

charitable purposes. It was, therefore, urged that the statutory conditions prescribed under clause (vi)(B) of section 12A(1)(ac) were duly satisfied. 11. As regards the second appeal pertaining to the rejection of approval under section 80G(5) of the Act, the AR, by way of written submission, submitted that the dominant and operative objects of the assessee trust

THE BARODA LAKKAD PITHA PUNCH PROPERTY BARODA,VADODARA vs. THE CIT(EXEMPTION), AHMEDABAD

The appeals are allowed for statistical purposes

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

charitable purposes. It was, therefore, urged that the statutory conditions prescribed under clause (vi)(B) of section 12A(1)(ac) were duly satisfied. 11. As regards the second appeal pertaining to the rejection of approval under section 80G(5) of the Act, the AR, by way of written submission, submitted that the dominant and operative objects of the assessee trust

SHREE SMASTA GURJAR KSHATRIYA KADIYA SAMAJ NA vs. ARI,NAVSARIVS.COMMISSIONER OF INCOME TAX,(EXEMPTION) AHMEDABAD, AHMEDABD

In the result, the matter is restored to the file of Ld

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

Section 80G(5) of the Act to an institution or fund, whose objects provide for application of the trusts income towards religious purposes. Ld. CIT(E) of the view that from perusal of the objects of the trust, it is clear that the assessee trust was not established wholly for charitable

AIA ENGIONEERING LTD.,AHMEDABAD vs. THE PRINCIPAL COMMISSIONER OF INCOME TAX, AHMEDABAD-1, AHMEDABAD

In the result, the appeals filed by the assessee are hereby allowed

Bench: Smt. Annapurna Gupta (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

charitable trusts which were duly registered under section 80G(5)(vi), assessee was entitled to claim deduction under section 80G