KRIPALU MUNI MANDAL TRUST,KALOL,PANCHMAHAL vs. CIT (EXEMPTION), AHMEDABAD

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

Bench: Ms.Suchitra Raghunath Kamble & Makarand V.Mahadeokarasstt.Year : 2025-26 Kripalu Muni Mandal Trust The Ito, Ward At Malav, Taluka Kalol Vs. Exemption. Dist: Panchmahal. Vadodara. Pan : Aaatk 7859 F Asstt.Year : 2025-26 Shri Kripalu Samadhi Mandir Trust The Ito, Ward At, Post Malav Taluka Kalol Vs Exemption. Malav, Kalol. . Vadodara. Pan : Aapts 9485E (Applicant) (Responent) : Shri Nishit Shah, Ar Assessee By : Shri Rignesh Das, Cit-Dr Revenue By सुनवाई क" तारीख/Date Of Hearing : 15/10/2025 घोषणा क" तारीख /Date Of Pronouncement: 16/10/2025

delay of 85 days in both appeals is hereby condoned. ITA No.1607 and 1608/Ahd/2025 3 3. Facts of the Cases: 3.1 Both the assessees, namely Kripalu Muni Mandal Trust and Shri Kripalu Samadhi Mandir Trust, are long-standing charitable institutions registered under section 12A

SHRI KRIPALU SAMADHI MANDIR TRUST,KALOL vs. THE CIT (EXEMP), AHMEDABAD

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

Bench: Ms.Suchitra Raghunath Kamble & Makarand V.Mahadeokarasstt.Year : 2025-26 Kripalu Muni Mandal Trust The Ito, Ward At Malav, Taluka Kalol Vs. Exemption. Dist: Panchmahal. Vadodara. Pan : Aaatk 7859 F Asstt.Year : 2025-26 Shri Kripalu Samadhi Mandir Trust The Ito, Ward At, Post Malav Taluka Kalol Vs Exemption. Malav, Kalol. . Vadodara. Pan : Aapts 9485E (Applicant) (Responent) : Shri Nishit Shah, Ar Assessee By : Shri Rignesh Das, Cit-Dr Revenue By सुनवाई क" तारीख/Date Of Hearing : 15/10/2025 घोषणा क" तारीख /Date Of Pronouncement: 16/10/2025

delay of 85 days in both appeals is hereby condoned. ITA No.1607 and 1608/Ahd/2025 3 3. Facts of the Cases: 3.1 Both the assessees, namely Kripalu Muni Mandal Trust and Shri Kripalu Samadhi Mandir Trust, are long-standing charitable institutions registered under section 12A

ELECTRONICS & QUALITY DEVELOPMENT CENTRE,GANDHINAGAR vs. THE DY.CIT, (EXEMPTION), CIRCLE-1, AHMEDABAD

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

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

12A(1)(b) of the Act. The Assessee also filed an application under section 119(2)(b) for condonation of delay

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

delay in e-filing of Form No. 10B by the assessee trust, despite timely completion of audit, can be condoned and whether the denial of exemption under section 11 of the Act merely on that ground is legally sustainable. 10. At the outset, it is not in dispute that the assessee is a trust duly registered under section 12A

ASH EDUCATION TRUST,MEHSANA vs. THE DY.CIT, CIRCLE-1 (EXEMPTION), AHMEDABAD

The appeal of the assessee is allowed

Bench: Shri Siddhartha Nautiyal & Shri Makarand V. Mahadeokar

delay in filing of Form 10B should not disentitle the assessee from claiming exemption under Section 11 of the Act. In the case of Sarvodaya Charitable Trust vs. ITO(E) 125 taxmann.com 75 (Gujarat), the Hon’ble Gujarat High Court held that where assessee, a public charitable trust registered under Section 12A of the Act had substantially satisfied condition

ASH EDUCATION TRUST,MEHSANA vs. THE DY. CIT, CIRCLE-1 (EXEMPTION), AHMEDABAD

delay\nin filing of Form 10B should not disentitle the assessee from claiming\nexemption under Section 11 of the Act. In the case of Sarvodaya\nCharitable Trust vs. ITO(E) 125 taxmann.com 75 (Gujarat), the\nHon'ble Gujarat High Court held that where assessee, a public charitable\ntrust registered under Section 12A of the Act had substantially satisfied\ncondition

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

condoning the delay and admitting the appeal of the assessee/ applicant for adjudication on merits. 4. The brief facts of the case are that the assessee/applicant filed an application for registration under section 12A

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

condoning the delay and admitting the appeal of the assessee/ applicant for adjudication on merits. 4. The brief facts of the case are that the assessee/applicant filed an application for registration under section 12A

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

condone such delay and such application shall be deemed to have been filed within time;] 7. In the present case, the assessee had made application under section 12A

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

condone such delay and such application shall be deemed to have been filed within time;] 7. In the present case, the assessee had made application under section 12A

ELECTRONICS & QUALITY DEVELOPMENT CENTRE,GANDHINAGAR vs. CPC, BENGALURU CURRENT JURIS. -THE DY.CIT, (EXEMPTION), CIRCLE-1, AHMEDABAD

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

Bench: Ld. Pcit, Which Was Pending Consideration. Therefore Assessee Filed Appeal Before Ld. Cit(A) Which Was Dismissed Stating That The Ld. Cit(A) Does Not Have The Power To Condone The Delay, Thereby Confirmed The Addition Made By Cpc.

12A(1)(b) of the Act. The Assessee also filed an application under section 119(2)(b) for condonation of delay

TAPOVAN EDUCATION TRUST,,VADODARA vs. COMMISSIONER OF INCOME TAX-1,, VADODARA

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

Bench: Smt. Annapurna Gupta& Shri Siddhartha Nautiyal

delay in filing of appeal against the order denying grant of registration under Section 12A and under Section 80G of the Act. 4. In response, the Ld. D.R. opposed the application for condonation

TAPOVAN EDUCATION TRUST,,VADODARA vs. THE ACIT, CPC,, BANGLORE

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

Bench: Smt. Annapurna Gupta& Shri Siddhartha Nautiyal

delay in filing of appeal against the order denying grant of registration under Section 12A and under Section 80G of the Act. 4. In response, the Ld. D.R. opposed the application for condonation

TAPOVAN EDUCATION TRUST,VADODARA vs. COMMISSIONER OF INCOME TAX-1,, VADODARA

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

Bench: Smt. Annapurna Gupta& Shri Siddhartha Nautiyal

delay in filing of appeal against the order denying grant of registration under Section 12A and under Section 80G of the Act. 4. In response, the Ld. D.R. opposed the application for condonation

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

condone delay in filing form No 10AB for approval under section 80G(5) of the Act 7. Appellant craves leave to add, alter on delete any ground(s) either before or in the course of hearing of the appeal” I.T.A No. 435/Ahd/2024 A.Y. N.A. Page No. 3 The Navsari Agricultural University vs. CIT (E) 3. The brief facts

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

condonation of delay accompanied by a duly notarised affidavit sworn by Shri Mitesh Kothari, trustee of the assessee-trust. In the said affidavit, it has been explained that the provisional registration under section 12AB was granted on 28.02.2023 and thereafter the application for final registration was filed on 01.06.2023. The same came to be rejected on 05.12.2023 on the ground

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)

12A of the Act till 30.09.2023. In the case of Tomorrow’s Foundation vs. CIT(E) 160 taxmann.com 174 (Kolkata – Tribunal), while passing the order the Tribunal has held that where assessee had been granted provisional approval under clause (iv) to first proviso to section 80G(5), application for final approval under clause (iii) to first proviso to section

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

12A(1)(ac)(iii) and (ii) for approval under section 80G(5)(iii) of the Income-tax Act, 1961 [hereinafter “the Act”], and further cancelled the assessee’s registration and approval granted earlier. Condonation of Delay