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

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

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

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

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)(ac)(vi)(B

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)(ac)(vi)(B

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

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

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

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

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

B” BENCH, AHMEDABAD\nBEFORE S/SHRI T.R. SENTHIL KUMAR, JUDICIAL MEMBER\nAND\nMAKARAND V.MAHADEOKAR, ACCOUNTANT MEMBER\nITA No.742 and 743/Ahd/2025\nAsstt.Year :\nDakshin Gujarat Samast\nChaudhari Samaj\nCharitable Trust Federation\nPrathmik Shikshak Bhavan\nAt Post Mandvi, Taluka Mandvi\nDist: Surat\nPAN : AABTD 4455 D\nThe CIT(Exemption)\nVs. Vejalpur, Ahmedabad.\n(Applicant)\nAssessee by\n:\nRevenue by\n:\n(Responent)\nShri Mehul

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

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

B” BENCH, AHMEDABAD ]BEFORE S/SHRI T.R. SENTHIL KUMAR, JUDICIAL MEMBER AND MAKARAND V.MAHADEOKAR, ACCOUNTANT MEMBER ITA No.742 and 743/Ahd/2025 Asstt.Year : - Dakshin Gujarat Samast The CIT(Exemption) Chaudhari Samaj Vs. Vejalpur, Ahmedabad. Charitable Trust Federation Prathmik Shikshak Bhavan At Post Mandvi, Taluka Mandvi Dist: Surat PAN : AABTD 4455 D (Applicant) (Responent) : Shri Mehul K. Patel, Advocate Assessee by Revenue by : Shri

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

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)

12A(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