SHRI MAHUDI MADHUPURI JAIN NSM BHOJANSHALA & PRASHADI BHAVAN,,MAHUDI vs. THE INCOME TAX OFFICER,WARD-2, EXEMPTION,, AHMEDABAD

In the result, appeal preferred by the assessee is allowed

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

12A(1)(b) of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) in Form 10B on the IT Portal alongwith submission of the return. The return of income was processed u/s 143(1) of the Act on 24.12.2021 after disallowing exemption of Rs.4,28,49,304/- being amount applied for the purpose of the object

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 of the Act, since 2004, and engaged in charitable and religious activities. Consequent to the amendment

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 of the Act, since 2004, and engaged in charitable and religious activities. Consequent to the amendment

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\nstatistical purposes

12A(1)(ac)(iii) and approval under Section 80G(5)(iii) of the Income Tax Act, 1961. The CIT(Exemption) rejected these applications ex parte due to non-response to notices, and also cancelled earlier registration/approval.", "held": "The Tribunal condoned the delay

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(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

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(1

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

12A(1)(ac)(iii) of the Income-Tax Act, 1961 [hereinafter referred to as “the Act”] for grant of registration under section 12AB and also cancelled the provisional registration earlier granted to the assessee under the said provision. 2. Condonation of Delay

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

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

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

1)(b) of the Income-tax Act, 1961 [hereinafter referred to as "the Act"] was rejected, treating the application as premature and non-maintainable. Condonation of Delay 2. At the outset, it is noted that there is a delay of 319 days in filing the present appeal before us. The registry has pointed out the delay in filing the appeal

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)

12A and 80G of the I.T.A No. 797/Ahd/2023 Page No 12 Rabdi Vibhag Progressive Kelavni Mandal vs. CIT(E) Act, which were followed up by another set of applications filed directly with the DIT (Exemptions) on 21.12.2005; these applications were obviously delayed and the condonation application was filed on 14.03.2006 narrating the events that led to the delay

SHRI MANAV VIKAS FOUNDATION,CHAMARAJ, TL. VADHAVAN vs. ITO, WARD-2(EXEMP), AHMEDABAD

In the result, the appeal of the asessee is allowed

delayed filing of Form 10B as provided for in section 12A(1)(b) is the denial of the benefit of section 11 which in the case of the appellant would be restricted to the claim u/s 11(1)(a) amounting Rs. 7,38,636/- and claim u/s 11(1)(d) being Capital expenditure amounting to Rs.3,02,379 since

RURAL DEVELOPMENT FOUNDATION,ANAND vs. CPC, BENGALURU JURIS. AO- THE ITO, WARD-EXEMPTION, VADODARA

In the result, the appeal of the assessee is allowed

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinhaआयकर अपील सं /Ita No.927/Ahd/2025 िनधा"रण वष" /Assessment Year : 2019-20 Rural Development Cpc, Bengaluru बनाम/ Foundation Juris.Ao – The Ito Ward- V/S. Aitc, 2Nd Floor Exemption Narayan Complex Vadodara – 390 007 Nr.Shubh Laxmi Shopping Centre Station Road Anand – 388 001 "थायी लेखा सं./Pan: Aabtr 1090 C (अपीलाथ"/ Appellant) ("" यथ"/ Respondent) Assessee By : Ms. Arti N. Shah, Ar Revenue By : Shri Rameshwar P. Meena, Sr.Dr सुनवाई की तारीख/Date Of Hearing : 17/10/2025 घोषणा की तारीख /Date Of Pronouncement: 29/10/2025 आदेश/O R D E R Per Siddhartha Nautiyal, Jm: The Present Appeal Has Been Preferred By The Assessee Against The Order Of The Learned Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi [Hereinafter Referred To As ‘Cit(A)’] Dated 21/02/2025 Passed U/S.250 Of The Income Tax Act, 1961 (Hereinafter Referred To As ‘The Act’) For The Assessment Year (Ay) 2019-2020. 2. The Assessee Has Raised The Following Grounds Of Appeal: Rural Development Foundation Vs. Cpc, Bengaluru Juris Ao The Ito, Ward-Exemption Asst. Year : 2019-20

12A(1)(b) read with Rule 17B. The return of income was processed by the Centralized Processing Centre (CPC), Bengaluru, under section 143(1) of the Act, wherein the exemption claimed under sections 11 and 12 was denied due to the delay in filing and non-submission of the audit report. Consequently, the CPC raised a demand

MEVAD VAGAD RAJPUT SEVA SANSTHA,AHMEDABAD vs. THE CIT(EXEMPTION), AHMEDABAD

In the result, both the appeals of the assessee-trust are treated as allowed for statistical purposes

Bench: Shri Sanjay Garg & Annapurna Gupta

1) of section 12A of the Act. 5. The Ld. Counsel for the assessee has submitted that assessee-trust has been doing its charitable activities and that the delay in filing the application for regular registration has occurred due to oversight and due to the confusion in interpretation of the relevant provisions. As observed above, that the confusion regarding interpretation

MEVAD VAGAD RAJPUT SEVA SANSTHA,AHMEDABAD vs. THE CIT(EXEMPTION), AHMEDABAD

In the result, both the appeals of the assessee-trust are treated as allowed for statistical purposes

Bench: Shri Sanjay Garg & Annapurna Gupta

1) of section 12A of the Act. 5. The Ld. Counsel for the assessee has submitted that assessee-trust has been doing its charitable activities and that the delay in filing the application for regular registration has occurred due to oversight and due to the confusion in interpretation of the relevant provisions. As observed above, that the confusion regarding interpretation

TRILOKNATH VATSALYA VATIKA,GANDHINAGAR vs. THE DY.CIT,CPC, BANGALORE PRESENT JAO- THE ITO, WARD-1 (EXEMPTION), AHMEDABAD

In the result, the appeal of the assessee is allowed

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinhaआयकर अपील सं /Ita No.1092/Ahd/2025 िनधा"रण वष" /Assessment Year : 2017-18 Triloknath Vatsalya Vatika The Dy.Cit बनाम/ At Balva Cpc Bangalore. V/S. Nr. Tahuko Hotel Present Jao Kalol The Ito Ward-1(Exemption) Gandhinagar – 382 001 Ahmedabad-380 015 "थायी लेखा सं./Pan: Aants 5604 B (अपीलाथ"/ Appellant) ("" यथ"/ Respondent) Assessee By : Shri Kushal Fofaria, Ar Revenue By : Shri R.P. Rastogi, Cit-Dr सुनवाई की तारीख/Date Of Hearing : 15/10/2025 घोषणा की तारीख /Date Of Pronouncement: 28/10/2025 आदेश/O R D E R Per Siddhartha Nautiyal, Jm: This Appeal By The Assessee Is Directed Against The Order Dated 10/03/2025 Passed By The Office Of The Commissioner Of Income Tax, Appeal Addl/Jcit(A)-Gwalior [Hereinafter Referred To As “Cit(A)”], U/S.250 Of The Income Tax Act, 1961 (Hereinafter Referred To As “The Act”), For The Assessment Year (Ay) 2017-18. 2. The Assessee Has Raised The Following Grounds Of Appeal:

12A(1)(b), the audit report in Form 10B must be furnished before the “specified date” as defined under section 44AB, i.e., one month Triloknath Vatsalya Vatika vs. DCIT CPC Bangalore Present JAO – The ITO Ward-1 € Asst. Year : 2017-18 prior to the due date for filing the return under section 139(1) of the Act. Since the appellant

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)

12A(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)

12A(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)

12A(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