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

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

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

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

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)

ab), the person in receipt of the income who wants to claim benefit of section 11 & 12 is to made an application in the prescribed form 10A or 10AB and in prescribed manner to the Principal Commissioner or Commissioner, for registration of the Trust or institution. 7.3 Similarly, for approval u/s.80G of the Act, similar changes were effected

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

ab), the person in receipt of the income who wants to claim benefit of section 11 & 12 is to made an application in the prescribed form 10A or 10AB and in prescribed manner to the Principal Commissioner or Commissioner, for registration of the Trust or institution. 7.3 Similarly, for approval u/s.80G of the Act, similar changes were effected

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

ab), the person in receipt of the income who wants to claim benefit of section 11 & Tatam Seva Sansthan vs. CIT(E) Asst.Year –2023-24 - 6– 12 is to made an application in the prescribed form 10A or 10AB and in prescribed manner to the Principal Commissioner or Commissioner, for registration of the Trust or institution. 7.3 Similarly, for approval

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

ab), the person in receipt of the income who wants to claim benefit of section 11 & 12 is to made an application in the prescribed form 10A or 10AB and in prescribed manner to the Principal Commissioner or Commissioner, for registration of the Trust or institution. 7.3 Similarly, for approval u/s.80G of the Act, similar changes were effected

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

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

1) of the Act / 154 of the Act, so as to call for any interference. However, on going through the facts of the case, we are of the considered view that the order passed by Ld. CIT(A) is erroneous on various counts. 8.1 Firstly, it is a well settled law that delay in filing of Form

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

1) of the Act / 154 of the Act, so as\nto call for any interference. However, on going through the facts of the\ncase, we are of the considered view that the order passed by Ld. CIT(A) is\nerroneous on various counts.\n8.1 Firstly, it is a well settled law that delay in filing of Form

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

condonation of delay in fling of present application. The DR submitted that approaching ITAT for relief for grant of extension of timeline is not the correct course of action, looking into the instant set of facts. The DR placed reliance on the observation made by CIT(Exemptions) in the order rejecting the application for grant of final registration under Section

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

condonation of delay in fling of present application. The DR submitted that approaching ITAT for relief for grant of extension of timeline is not the correct course of action, looking into the instant set of facts. The DR placed reliance on the observation made by CIT(Exemptions) in the order rejecting the application for grant of final registration under Section

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

INFINITE HAPPINESS SPIRITUAL 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. 1858 & 1859/Ahd/2024 ("नधा"रण वष" / Assessment Years : Na) बनाम/ Infinite Happiness Commissioner Of Income Spiritual Foundation Tax (Exemption) Vs. F/F/4, Navnidhi Complex, Ahmedabad Opp. Stadium Circle, Navrangpura, Ahmedabad, Gujarat - 380009 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aagci4942 (Appellant) .. (Respondent) अपीलाथ" ओर से /Appellant By : Ms. Urjita Shah, Ca ""यथ" क" ओर से/Respondent By : Shri V Nandakumar, Cit. Dr Date Of Hearing 27/01/2025 30/01/2025 Date Of Pronouncement O R D E R Per Shri Narendra Prasad Sinha, Am: These Two Appeals Are Filed By The Assessee Against The Order Of The Commissioner Of Income Tax (Exemption), Ahmedabad, (In Short ‘The Cit(E)’) Both Dated 15.03.2023 In The Matter Of Rejection Of Registration Under Section 12A Of The Income Tax Act, 1961 (In Short ‘The Act’) & Rejection Of Approval U/S.80G(5) Of The Act.

delay in filing of the appeal is condoned. ITA Nos. 1858 & 1859/Ahd/2024 [Infinite Happiness Spiritual Foundation vs. CIT(E)] - 3 – 3. The brief facts of the case are that the assessee had filed an application in Form NO.10AB for registration of the trust u/s.12AB of the Act on 30.09.2022. The Ld. CIT(E) had made enquiry about the activities