PARANTAP CHARITABLE TRUST,VADODARA vs. THE ITO, WARD- EXEMPTION, VADODARA

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

Bench: Smt. Annapurna Guptaआयकर अपील सं./I.T.A. No. 1697/Ahd/2025 (िनधा"रण वष" / Assessment Year : 2017-18) बनाम Parantap Charitable Trust Income Tax Officer 421, Vraj Siddhi Tower, Ward – Exemption, / Khanderao Market Char Vadodara Vs. Rasta, Rajmahal Road, Vadodara - 390001 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aactp0976E (Appellant) .. (Respondent) अपीलाथ" ओर से /Appellant By : Shri Rushin Patel, Ar ""यथ" क" ओर से/Respondent By : Smt. Mamta Singh, Sr. Dr 07/01/2026 Date Of Hearing Date Of Pronouncement 08/01/2026 O R D E R The Present Appeal Has Been Filed By The Assessee Against The Order Of The Ld. Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Hereinafter Referred To As “Nfac”), Delhi (Hereinafter Referred To As “Cit(A)”) Dated 15.06.2024 Passed Under Section 250 Of The Income Tax Act, 1961 (Hereinafter Referred To As The “Act”) & Relates To Assessment Year (A.Y.) 2017-18. 2. The Grounds Of Appeal Raised By The Assessee Are As Under:

Charitable Trust vs. ITO] A.Y. 2017-18 - 2 – 3. The appeal is noted to be delayed in filing by 368 days. The assessee has filed an application seeking condonation

HEALTH FOUNDATION & RESEARCH CENTRE,DAHOD vs. THE ACIT, CIRCLE-2, EXEMPTION, AHMEDABAD

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

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

condonation of delay. The assessee being a charitable trust, the explanation deserves to be evaluated in the backdrop of its functioning

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

condone such inordinate delay. 5. We have perused the records and heard the rival submissions of both the sides. There was a delay of 1226 days in filing the appeal by the assessee before us. Now the controversy arises for our adjudication whether there was genuine cause on the part of the assessee for the delayed filing of appeal

CLEAN TEETH CLEAN MOUTH CHARITABLE TRUST,RAJKOT vs. COMMISSIONER OF INCOME TAX (EXEMPTIONS), AHMEDABAD

In the result, the appeal of the assessee is allowed

Bench: Shri Siddhartha Nautiyal & Shri Makarand Vasant Mahadeokar

Charitable Trust vs. CIT(E) Asst.Year –N.A. - 11– On consideration of difficulties reported by the taxpayers and other stakeholders in the electronic filing of Form No. 10A/10AB, the Central Board of Direct Taxes (the Board) in exercise of its powers under section 119 of the Income-tax Act, 1961 (the Act) extended the due date for filing Form

KOSHAMBH CHARITABLE TRUST,VADODARA vs. CPC, BANGALORE PRESENT JURISDICTION THE ITO, EXEMPTION WARD, VADODARA

In the result, the above ground of appeal of the assessee is allowed

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

condonation of delay in filing Form 10B for up to 365 days. Since the form was filed within that permissible window, the appellant contended that the exemption under Section 11 should not have been denied. Koshambh Charitable Trust

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

Charitable Trust vs. CIT(E) Asst.Year –2023-24 - 11– consideration the difficulties reiterated by tax payers electronic filing of 10A/10AB. It would be useful to reproduce the Circular for ready reference:- “ Circular No. 7/2024 F. No. 173/25/2024-ITA-I Government of India Ministry of Finance Department of Revenue Central Board of Direct Taxes New Delhi, Dated 25th April, 2024 Sub: Extension

POWERTRAC CHERITABLE TRUST,SURENDRANAGAR vs. THE CIT(EXEMPTION), AHMEDABAD

In the result, the appeals filed by the Assessee Trusts in ITA

Bench: Smt. Annapurna Gupta & Shri T.R. Senthil Kumar

Charitable Trust. Then, immediately, we contacted our CA and inquired about the status of our Trust, and came to know that our application u/s 12AB is rejected by CIT(Exemption), Ahmedabad vide order dated 19/02/2024. Thereupon, we were advised that we have to file appeal before Hon’ble ITAT against the said order, and we entrusted the matter to Advocate

SHRI CHAMUNDA MATAJI MADH TRUST,SURENDRANAGAR vs. THE CIT(EXEMPTION), AHMEDABAD

In the result, the appeals filed by the Assessee Trusts in ITA

Bench: Smt. Annapurna Gupta & Shri T.R. Senthil Kumar

Charitable Trust. Then, immediately, we contacted our CA and inquired about the status of our Trust, and came to know that our application u/s 12AB is rejected by CIT(Exemption), Ahmedabad vide order dated 19/02/2024. Thereupon, we were advised that we have to file appeal before Hon’ble ITAT against the said order, and we entrusted the matter to Advocate

NAVJIVAN CHERITABLE TRUST,MAHISAGAR vs. THE CIT (EXEMPTION), AHMEDABAD

In the result, the appeals filed by the Assessee Trusts in ITA

Bench: Smt. Annapurna Gupta & Shri T.R. Senthil Kumar

Charitable Trust. Then, immediately, we contacted our CA and inquired about the status of our Trust, and came to know that our application u/s 12AB is rejected by CIT(Exemption), Ahmedabad vide order dated 19/02/2024. Thereupon, we were advised that we have to file appeal before Hon’ble ITAT against the said order, and we entrusted the matter to Advocate

SHRI CHAMUNDA MATAJI MADH TRUST,SURENDRANAGAR vs. THE CIT(EXEMPTION), AHMEDABAD

In the result, the appeals filed by the Assessee Trusts in ITA

Bench: Smt. Annapurna Gupta & Shri T.R. Senthil Kumar

Charitable Trust. Then, immediately, we contacted our CA and inquired about the status of our Trust, and came to know that our application u/s 12AB is rejected by CIT(Exemption), Ahmedabad vide order dated 19/02/2024. Thereupon, we were advised that we have to file appeal before Hon’ble ITAT against the said order, and we entrusted the matter to Advocate

NAVJIVAN CHERITABLE TRUST,MAHISAGAR vs. THE CIT (EXEMPTION), AHMEDABAD

In the result, the appeals filed by the Assessee Trusts in ITA

Bench: Smt. Annapurna Gupta & Shri T.R. Senthil Kumar

Charitable Trust. Then, immediately, we contacted our CA and inquired about the status of our Trust, and came to know that our application u/s 12AB is rejected by CIT(Exemption), Ahmedabad vide order dated 19/02/2024. Thereupon, we were advised that we have to file appeal before Hon’ble ITAT against the said order, and we entrusted the matter to Advocate

HELP FRIEND FOUNDATION,ANAND vs. THE CIT(EXEMPTION), AHMEDABAD

In the result, the appeals filed by the Assessee Trusts in ITA

Bench: Smt. Annapurna Gupta & Shri T.R. Senthil Kumar

Charitable Trust. Then, immediately, we contacted our CA and inquired about the status of our Trust, and came to know that our application u/s 12AB is rejected by CIT(Exemption), Ahmedabad vide order dated 19/02/2024. Thereupon, we were advised that we have to file appeal before Hon’ble ITAT against the said order, and we entrusted the matter to Advocate

SAMARPAN CHARITABLE TRUST,ANAND vs. THE CIT(EXEMPTION), AHMEDABAD

In the result, the appeals filed by the Assessee Trusts in ITA

Bench: Smt. Annapurna Gupta & Shri T.R. Senthil Kumar

Charitable Trust. Then, immediately, we contacted our CA and inquired about the status of our Trust, and came to know that our application u/s 12AB is rejected by CIT(Exemption), Ahmedabad vide order dated 19/02/2024. Thereupon, we were advised that we have to file appeal before Hon’ble ITAT against the said order, and we entrusted the matter to Advocate

POWERTRAC CHERITABLE TRUST,SURENDRANAGAR vs. THE CIT(EXEMPTION), AHMEDABAD

In the result, the appeals filed by the Assessee Trusts in ITA

Bench: Smt. Annapurna Gupta & Shri T.R. Senthil Kumar

Charitable Trust. Then, immediately, we contacted our CA and inquired about the status of our Trust, and came to know that our application u/s 12AB is rejected by CIT(Exemption), Ahmedabad vide order dated 19/02/2024. Thereupon, we were advised that we have to file appeal before Hon’ble ITAT against the said order, and we entrusted the matter to Advocate

MAHEK CHARITABLE TRUST ANAND,ANAND vs. THE CIT(EXEMPTION), AHMEDABAD

In the result, the appeals filed by the Assessee Trusts in ITA

Bench: Smt. Annapurna Gupta & Shri T.R. Senthil Kumar

Charitable Trust. Then, immediately, we contacted our CA and inquired about the status of our Trust, and came to know that our application u/s 12AB is rejected by CIT(Exemption), Ahmedabad vide order dated 19/02/2024. Thereupon, we were advised that we have to file appeal before Hon’ble ITAT against the said order, and we entrusted the matter to Advocate

HELP FRIEND FOUNDATION,ANAND vs. THE CIT(EXEMPTION), AHMEDABAD

In the result, the appeals filed by the Assessee Trusts in ITA

Bench: Smt. Annapurna Gupta & Shri T.R. Senthil Kumar

Charitable Trust. Then, immediately, we contacted our CA and inquired about the status of our Trust, and came to know that our application u/s 12AB is rejected by CIT(Exemption), Ahmedabad vide order dated 19/02/2024. Thereupon, we were advised that we have to file appeal before Hon’ble ITAT against the said order, and we entrusted the matter to Advocate

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

condone the delay reads as follows: AFFIDAVIT I the undersigned, Vijay Shah, Adult, Trustee of Exim Club, 2nd Floor, Offtel Towers, R.C. Dutt Road, Vadodara, do hereby affirm and swear on oath the following: 1) The appellant is a public charitable trust

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

condone the delay reads as follows: AFFIDAVIT I the undersigned, Vijay Shah, Adult, Trustee of Exim Club, 2nd Floor, Offtel Towers, R.C. Dutt Road, Vadodara, do hereby affirm and swear on oath the following: 1) The appellant is a public charitable trust