DAKSHIN GUJARAT SAMAST CHAUDHARI SAMAJ CHERITABLE TRUST FEDERATION,SURAT vs. THE CIT(EXEMPTION), AHMEDABAD

In the result, both the appeals of the assessee are allowed for statistical purposes

Bench: S/Shri T.R. Senthil Kumar & Makarand V.Mahadeokar

delay of 129 days in filing both the appeals is hereby condoned, and the appeals are admitted for adjudication on merits. Facts of the Case 4. The facts, common to both the captioned appeals, are that the assessee is a registered charitable trust. The assessee had filed applications in Form No. 10AB - first, seeking regular registration under section 12A(1

SWAMI EDUCATION AND CHARITABLE TRUST,GANDHINAGAR vs. THE CIT(EXEMPTION), AHMEDABAD

In the result, both the appeals of the assessee are allowed for statistical purpose

Bench: Ms. Suchitra R. Kamble & Shri Narendra Prasad Sinha

1) The provisions of section 11 and section 12 shall not apply in relation to the income of any trust or institution unless the following conditions are fulfilled, namely:— …… (ac) notwithstanding anything contained in clauses (a) to (ab), the person in receipt of the income has made an application in the prescribed form and manner to the Principal Commissioner

SWAMI EDUCATION AND CHARITABLE TRUST,GANDHINAGAR vs. THE CIT(EXEMPTION), AHMEDABAD

In the result, both the appeals of the assessee are allowed for statistical purpose

Bench: Ms. Suchitra R. Kamble & Shri Narendra Prasad Sinha

1) The provisions of section 11 and section 12 shall not apply in relation to the income of any trust or institution unless the following conditions are fulfilled, namely:— …… (ac) notwithstanding anything contained in clauses (a) to (ab), the person in receipt of the income has made an application in the prescribed form and manner to the Principal Commissioner

MAA SHARDA KOTHARI FOUNDATION,AHMEDABAD vs. THE CIT(EXEMPTION), AHMEDABAD

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

Bench: S/Shri T.R. Senthil Kumar & Makarand V.Mahadeokarasstt.Year : - Maa Sharda Kothari Foundation Commissioner Of 7, Mahavir Bungalows Vs. Income Tax Nr.Prernatirth Derasar (Exemption) Jodhpur Gam Vejalpur Ahmedabad 380 015. Ahmedabad. Pan : Aaatm 7202 Q (Applicant) (Responent) : Shri Bandish Soparkar, Ar Assessee By Revenue By : Shri Rignesh Das, Cit-Dr

delay of 319 days in filing the appeal is hereby condoned, and the appeal is admitted for adjudication on merits. 3 Facts of the Case 5. The assessee is a registered public charitable trust established under a trust deed and duly registered on 31.05.2002. The trust bears Registration or Incorporation No. E/15324/AHMEDABAD and is stated to be engaged in charitable

SHREE AATH PARAGANA GURJAR PRAJAPATI SAMAJ TRUST,AHMEDABAD vs. CIT(EXEMPTION), AHMEDABAD, VEJALPUR, AHMEDABAD

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

Bench: Ms.Suchitra R. Kamble & Shri Makarand V.Mahadeokarasstt.Year : - Shree Aath Paragana Gurjar Prajapati The Cit(Exemption) Samaj Trust Vs. Vejalpur Prajapati Bhavan Chatrala Ahmedabad. Sola Railway Over Bridge Naittar Chede, Sola Ghatlodia. Pan : Abfts 9086 E (Applicant) (Responent) : Assessee By Shri Prakash D. Shah & Shri Saiyam Shah, Ar : Shri Rignesh Das, Cit-Dr Revenue By सुनवाई क" तारीख/Date Of Hearing : 30/07/2025 घोषणा क" तारीख /Date Of Pronouncement: 12/08/2025

delay of 183 days is hereby condoned, and the appeal is admitted for adjudication on merits. 3. Facts of the Case 3.1 The assessee trust had earlier been granted provisional registration under section 12AB by the CIT(Exemption), Ahmedabad, vide order dated 07.03.2023 issued in Form No. 10AC, for the assessment years 2023–24 to 2025–26. Thereafter, in accordance

UDAN EDUCATION CHARITABLE TRUST,VADODARA vs. CIT (EXEMPTION), AHMEDABAD

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

Bench: SHRI SANJAY GARG (Judicial Member), SMT. ANNAPURNA GUPTA (Accountant Member)

1) The provisions of section 11 and section 12 shall not apply in relation to the income of any trust or institution unless the following conditions are fulfilled, namely:— . . . . (ac) notwithstanding anything contained in clauses (a) to (ab), the person in receipt of the income has made an application in the prescribed form and manner to the Principal Commissioner

UDAN EDUCATION CHARITABLE TRUST,VADODARA vs. CIT (EXEMPTION), AHMEDABAD

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

Bench: SHRI SANJAY GARG (Judicial Member), SMT. ANNAPURNA GUPTA (Accountant Member)

1) The provisions of section 11 and section 12 shall not apply in relation to the income of any trust or institution unless the following conditions are fulfilled, namely:— . . . . (ac) notwithstanding anything contained in clauses (a) to (ab), the person in receipt of the income has made an application in the prescribed form and manner to the Principal Commissioner

RABDI VIBHAG PROGRESSIVE KELAVNI MANDAL,VALSAD vs. CIT(EXEMPTION), AHMEDABAD

In the result, the appeal filed by the Assessee is allowed for statistical purpose

Bench: Shri Waseem Ahmed (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

ac) of sub-section (1) of section 122A of the Act, till 30.09.2023 where the due date for making such application has expired prior to such date. 15. However, in earlier Circular 8/2022, which was issued on 31.03.2022 the CBDT has given instruction about approval 80G(5) of the Act, which is reproduced below: “1. On consideration of difficulties

HOUSE OF HUMANITY CHARITABLE TRUST,VADODARA vs. CIT (EXEMPTION), AHMEDABAD

In the result, both the appeals filed by the assessee are allowed for statistical purposes

Bench: Shri TR Senthil Kumar (Judicial Member), Shri Narendra Prasad Sinha (Accountant Member)

1)(ac)(vi)(B) of the Income Tax, 1961 [in short “the Act”] and rejection of approval u/s 80G(5) of the Act vide separate orders dated 02/12/2024 and 03/12/2024 respectively, passed by the Commissioner of Income Tax (Exemption), Ahmedabad [in short the CIT(E)]. 2. There was delay of 28 days in filing the two appeals. The assessee

HOUSE OF HUMANITY CHARITABLE TRUST,VADODARA vs. CIT (EXEMPTION), AHMEDABAD

In the result, both the appeals filed by the assessee are allowed for statistical purposes

Bench: Shri TR Senthil Kumar (Judicial Member), Shri Narendra Prasad Sinha (Accountant Member)

1)(ac)(vi)(B) of the Income Tax, 1961 [in short “the Act”] and rejection of approval u/s 80G(5) of the Act vide separate orders dated 02/12/2024 and 03/12/2024 respectively, passed by the Commissioner of Income Tax (Exemption), Ahmedabad [in short the CIT(E)]. 2. There was delay of 28 days in filing the two appeals. The assessee

FARMVILLE ENTERPRISE,,VADODARA vs. THE DY. CIT, CENTRAL CIRCLE-1,, VADODARA

In the result, both the appeals filed by the assessee are allowed for statistical purposes

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

1)(ac)(vi)(B) of the Income Tax, 1961 [in short “the Act”] and rejection of approval u/s 80G(5) of the Act vide separate orders dated 02/12/2024 and 03/12/2024 respectively, passed by the Commissioner of Income Tax (Exemption), Ahmedabad [in short the CIT(E)]. 2. There was delay of 28 days in filing the two appeals. The assessee

GAYATRI PARIVAR SHODASH SANSKAR KENDRA GOTRI,VADODARA vs. CIT (EXEMPTION), AHEMDABAD

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

Bench: Shri TR Senthil Kumar (Judicial Member), Shri Narendra Prasad Sinha (Accountant Member)

1)(ac)(vi)(B) of the Income Tax, 1961 vide order dated 02/12/2024 passed by the Commissioner of Income Tax (Exemption), Ahmedabad [in short the CIT(E)]. 2. There was delay of 29 days in filing this appeal. The assessee had filed a condonation application along with an affidavit explaining the reason for delay. It is stated that the consultant

SHRI BHAVNAGAR DASHASHRIMALI KANTHIBANDH (VAISHNAV) VANIK GNATI,BHAVNAGAR vs. THE CIT(EXEMPTION), AHMEDABAD

In the result, the appeal in ITA No

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

delay of 417 days (as computed by the Registry) in filing both appeals is hereby condoned, and the appeals are admitted for adjudication. 3. Facts of the cases: 3.1 The assessee is a registered public charitable trust which was granted provisional registration under section 12AB(1)(ac)(vi) vide order in Form No. 10AC dated 13.01.2022, valid for assessment years

SHRI BHAVNAGAR DASHASHRIMALI KANTHIBANDH (VAISHNAV) VANIK GNATI,BHAVNAGAR vs. THE CIT(EXEMPTION), AHMEDABAD

In the result, the appeal in ITA No

condonation of delay, holding that when substantial justice and\ntechnical considerations are pitted against each other, the cause of\nsubstantial justice deserves to be preferred, for the other side cannot claim\nto have a vested right in injustice being done because of a non-deliberate\ndelay. The Apex Court further observed that there is no presumption that\ndelay is occasioned

SHRI SAINATH EDUCATION & CHERITABLE TRUST,VADODARA vs. THE CIT(EXEMPTION), AHMEDABAD

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

Bench: Us Supported By Duly Sworn Affidavit Of The Trustee Of The Assessee Trust Explaining The Cause Of Delay, Which Is Reproduced As Under:

1) The provisions of section 11 and section 12 shall not apply in relation to the income of any trust or institution unless the following conditions are fulfilled, namely:— . . . . (ac) notwithstanding anything contained in clauses (a) to (ab), the person in receipt of the income has made an application in the prescribed form and manner to the Principal Commissioner

BARODA YOUTH FEDERATION,VADODARA 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 Sinha

12. The assessee has filed application for condonation of delay along-with an Affidavit for delay of 117 days in filing of the present appeal. Going into the contents of the application for condonation of delay filed by the assessee / applicant and smallness of delay causing no perceptible prejudice to the Revenue, we are hereby condoning the delay and admitting

BARODA YOUTH FEDERATION,VADODARA 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 Sinha

12. The assessee has filed application for condonation of delay along-with an Affidavit for delay of 117 days in filing of the present appeal. Going into the contents of the application for condonation of delay filed by the assessee / applicant and smallness of delay causing no perceptible prejudice to the Revenue, we are hereby condoning the delay and admitting

NISA FOUNDATION,AHMEDABAD vs. THE CIT (EXEMPTION), AHMEDABAD

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

Bench: Ms. Suchitra Kamble & Shri Narendra Prasad Sinhaआयकर अपील सं./I.T.A. Nos. 1704 & 1705/Ahd/2024 ("नधा"रण वष" / Assessment Years : Na) बनाम/ Nisa Foundation Cit(Exemption) 5 Garden Colony, Ahmedabad Vs. Ahmedabad City, Ellisbridge S.O., Ahmedabad, Gujarat - 380006 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aahcn2922L (Appellant) .. (Respondent) अपीलाथ" ओर से /Appellant By : Shri Tushar Hemani, Sr. Advocate & Shri Parimalsinh B. Parmar, A.R. ""यथ" क" ओर से/Respondent By : Shri Abhaythakur, Cit. Dr Date Of Hearing 31/12/2024 17/01/2025 Date Of Pronouncement

delay in filing of the two appeals is condoned. 3. As the issue involved in two appeals are inter-connected, they were heard together and are being disposed vide this common order. 4. The brief facts of the case are that the assessee is a trust and had filed an application in Form 10AB for registration of the trust u/s.12A

NISA FOUNDATION,AHMEDABAD vs. THE CIT(EXEMPTION), AHMEDABAD

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

Bench: Ms. Suchitra Kamble & Shri Narendra Prasad Sinhaआयकर अपील सं./I.T.A. Nos. 1704 & 1705/Ahd/2024 ("नधा"रण वष" / Assessment Years : Na) बनाम/ Nisa Foundation Cit(Exemption) 5 Garden Colony, Ahmedabad Vs. Ahmedabad City, Ellisbridge S.O., Ahmedabad, Gujarat - 380006 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aahcn2922L (Appellant) .. (Respondent) अपीलाथ" ओर से /Appellant By : Shri Tushar Hemani, Sr. Advocate & Shri Parimalsinh B. Parmar, A.R. ""यथ" क" ओर से/Respondent By : Shri Abhaythakur, Cit. Dr Date Of Hearing 31/12/2024 17/01/2025 Date Of Pronouncement

delay in filing of the two appeals is condoned. 3. As the issue involved in two appeals are inter-connected, they were heard together and are being disposed vide this common order. 4. The brief facts of the case are that the assessee is a trust and had filed an application in Form 10AB for registration of the trust u/s.12A