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

C” BENCH, AHMEDABAD ]BEFORE MS.SUCHITRA RAGHUNATH KAMBLE, JUDICIAL MEMBER AND MAKARAND V.MAHADEOKAR, ACCOUNTANT MEMBER Asstt.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

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

C” BENCH, AHMEDABAD ]BEFORE MS.SUCHITRA RAGHUNATH KAMBLE, JUDICIAL MEMBER AND MAKARAND V.MAHADEOKAR, ACCOUNTANT MEMBER Asstt.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

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

C” BENCH, AHMEDABAD ]BEFORE MS.SUCHITRA R. KAMBLE, JUDICIAL MEMBER AND SHRI MAKARAND V.MAHADEOKAR, ACCOUNTANT MEMBER Asstt.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, and Shri Saiyam Shah, AR : Shri Rignesh

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 in filing Form 10B. However, said application was rejected. The Hon'ble High Court that filing of Form 10B is only a procedural requirement and failure to file same along with return of income cannot be treated as mandatory

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

C” BENCH, AHMEDABAD ]BEFORE S/SHRI T.R. SENTHIL KUMAR, JUDICIAL MEMBER AND MAKARAND V.MAHADEOKAR, ACCOUNTANT MEMBER Asstt.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 सुनवाई क" तारीख

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)

C” BENCH Before: Shri Waseem Ahmed, Accountant Member And Shri T.R. Senthil Kumar, Judicial Member Rabdi Vibhag The CIT (Exemption), Progressive Kelavni Ahmedabad Mandal, Vs Rabdi Pardi, (Respondent) Valsad-396125, Gujarat PAN: AABTR0797A (Appellant) Assessee Represented: Shri Rasesh Shah, A.R. Revenue Represented: Shri Kamlesh Makwana, CIT-DR Date of hearing : 22-01-2024 Date of pronouncement : 24-01-2024 आदेश

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

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

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)

C” BENCH, AHMEDABAD BEFORE: SHRI SANJAY GARG, JUDICIAL MEMBER AND SMT. ANNAPURNA GUPTA, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A. Nos. 663 & 664/Ahd/2025 (िनधा"रण वष" / Assessment Year : NA) बनाम/ Udan Education CIT(Exemption) Charitable Trust 609, Aaykar Bhavan, Vs. D/99, Vithathalesh Vejalpur, Ahmedabad Bunglows, Nr. Kashidham Society, Laxmipura, Gujarat - 390016 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAATU8398M (Appellant) .. (Respondent

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)

C” BENCH, AHMEDABAD BEFORE: SHRI SANJAY GARG, JUDICIAL MEMBER AND SMT. ANNAPURNA GUPTA, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A. Nos. 663 & 664/Ahd/2025 (िनधा"रण वष" / Assessment Year : NA) बनाम/ Udan Education CIT(Exemption) Charitable Trust 609, Aaykar Bhavan, Vs. D/99, Vithathalesh Vejalpur, Ahmedabad Bunglows, Nr. Kashidham Society, Laxmipura, Gujarat - 390016 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAATU8398M (Appellant) .. (Respondent

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 in filing Form 10B. However, said application was rejected. The Hon'ble High Court that filing of Form 10B is only a procedural requirement and failure to file same along with return of income cannot be treated as mandatory

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

C” BENCH, AHMEDABAD ]BEFORE MS. SUCHITRA R. KAMBLE, JUDICIAL MEMBER AND SHRI MAKARAND V.MAHADEOKAR, ACCOUNTANT MEMBER ITA No.134 and 135/Ahd/2025 Asstt.Year : - Shri Bhavnagar The CIT(Exemption) Dashashrimali Kantibandh Vs. Vejalpur (Vaishnav) Vanik Gnati Ahmedabad. Ghogha Gate Opp: Police Station Bhavnagar. PAN : AAMTS 7755C (Applicant) (Responent) Assessee by : Shri Mohit Balani, AR : Shri Rignesh Das, CIT-DR Revenue by सुनवाई

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

In the result, the appeal in ITA No

C” BENCH, AHMEDABAD\nBEFORE MS. SUCHITRA R. KAMBLE, JUDICIAL MEMBER\nAND\nSHRI MAKARAND V.MAHADEOKAR, ACCOUNTANT MEMBER\nITA No.134 and 135/Ahd/2025\nAsstt.Year : -\nShri Bhavnagar\nThe CIT(Exemption)\nDashashrimali Kantibandh\nVs.\nVejalpur\n(Vaishnav) Vanik Gnati\nAhmedabad.\nGhogha Gate\nOpp: Police Station\nBhavnagar.\nPAN : AAMTS 7755C\n(Applicant)\n(Responent)\nAssessee by :\nShri Mohit Balani, AR\nRevenue by :\nShri Rignesh

KANTIBHAI CHATURBHAI PATEL CHARITABLE TRUST,AHMEDABAD vs. THE CIT(EXEMPTION), AHMEDABAD

In the result, the appeal filed by the assessee isallowed for statistical purposes

Bench: Shri T.R. Senthil Kumar & Shri Narendra Prasad Sinha

C” BENCH, AHMEDABAD BEFORE SHRI T.R. SENTHIL KUMAR, JUDICIAL MEMBER & SHRI NARENDRA PRASAD SINHA, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A. No. 1300/Ahd/2024 ("नधा"रण वष" / Assessment Year :NA) KantibhaiChaturbhai Commissioner of Income बनाम/ Patel Charitable Trust Tax (Exemptions) Vs. 6 Nandi Hill, Opp. ISRO, Ahmedabad Jodhpur Tekra, Ahmedabad, Gujarat - 380015 "थायीलेखासं./जीआइआरसं./PAN/GIR No. : AABTK0739K (Appellant) .. (Respondent) ShriS. N. Soparkar

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:

C” BENCH, AHMEDABAD BEFORE: SHRI SANJAY GARG, JUDICIAL MEMBER AND SMT. ANNAPURNA GUPTA, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A. No. 608/Ahd/2025 (िनधा"रण वष" / Assessment Year : NA) बनाम/ Shri Sainath Education CIT(Exemption) Cheritable Trust 609, Aaykar Bhavan, Vs. A1, Suraj Society, High Vejalpur, Anandnagar- Tension Road, Subhanpura, Prahladnagar Road, Vodadara, Gujarat - 390023 Ahmedabad "थायी लेखा सं./जीआइआर सं./PAN/GIR

SHREE KULDEVI BAHUDHA MATAJI DE vs. THAN TRUST,PATANVS.THE CIT(EXEMPTION), AHMEDABAD

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

Bench: Shri Sanjay Garg & Ms. Annapurna Guptaassessment Year: N.A.

C” BENCH Before Shri Sanjay Garg, Judicial Member And Ms. Annapurna Gupta, Accountant Member Assessment Year: N.A. Shree Kuldevi Bahudha The CIT(Exemption), Mataji Devsthan Trust, Ahmedabad At & PO. Nayka Tal. Sami, Vs Dist. Patan, Gujarat-384245 PAN: AAFTS0999F (APPELLANT) (RESPONDENT) Assessee by: Shri Kunal Shangvi, A.R. Revenue by: Shri Rignesh Das, CIT-D.R. Date of hearing

RADHE KRUSHNA GAU SALA TRUST MOTA RAMPAR,PADDHARI vs. THE COMMISSIONER OF INCOME TAX (EXEMPTION), AHMEDABAD

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

Bench: Shri Sanjay Garg & Ms. Annapurna Guptaassessment Year: N.A.

C” BENCH Before Shri Sanjay Garg, Judicial Member And Ms. Annapurna Gupta, Accountant Member Assessment Year: N.A. Radhe Krushna Gau Sala The CIT(Exemption), Trust Mota Rampar, Ahmedabad-1 C/o. Sarda & Sarda (CA), Vs (Respondent) Sakar 1st Floor, Dr. Raha-Krishnan Road Rajkumar College, Rajkot PAN: AADTR3768F (Appellant) Assessee by: Shri Vimal Desai, A.R. Revenue by: Shri Rignesh

VARDHMAN CHARITABLE TRUST,AHMEDABAD vs. THE CIT(EXEMPTION), AHMEDABAD

The appeal of the assessee is allowed for statistical purposes

Bench: Shri T.R. Senthil Kumar & Shri Makarand V. Mahadeokarआयकर अपील सं /Ita No.2127/Ahd/2024 िनधा"रण वष" /Assessment Year : - Vardhman Charitable Trust The Cit(Exemption) बनाम/ 158, Hariganga Society Ahmedabad – 380 015 V/S. Opp. Cmc Odhav Road Ahmedabad – 382 415 "थायी लेखा सं./Pan: Aabtv 2612 E (अपीलाथ$/ Appellant) (%& यथ$/ Respondent) Assessee By : Shri S.N. Divatia, Ar & Shri Samir Vora, Ar Revenue By : Shri A.P. Singh, Cit-Dr सुनवाई की तारीख/Date Of Hearing : 20/02/2025 घोषणा की तारीख /Date Of Pronouncement: 21/02/2025 आदेश/O R D E R Per Makarand V. Mahadeokar, Am:

C” BENCH, AHMEDABAD "ी टी.आर. से""ल कुमार, "ाियक सद" एवं "ी मकरंद वसंत महादेवकर, लेखा सद" के सम!। ] ] BEFORE SHRI T.R. SENTHIL KUMAR, JUDICIAL MEMBER AND SHRI MAKARAND V. MAHADEOKAR, ACCOUNTANT MEMBER आयकर अपील सं /ITA No.2127/Ahd/2024 िनधा"रण वष" /Assessment Year : - Vardhman Charitable Trust The CIT(Exemption) बनाम/ 158, Hariganga Society Ahmedabad – 380 015 v/s. Opp. CMC Odhav Road

CHIMANLAL MODI CHARITABLE TRUST,MEHSANA vs. CIT (EXEMPTION), AHMEDABAD, AHMEDABAD

In the result, the appeal filed by the assessee in ITA No

Bench: Six Months From The Date Of Commencement Of The Activities, Which Was Further Extended By Cbdt Circular No. 7 Of 2024 Up To 30-06- 2024 But The Assessee Trust Had Not Filed Any Reason For Delay In Filing Such Application. Therefore Ld. Cit(E) Denied The Registration By Observing That The Application Is Filed Belatedly.

C” BENCH Before: DR. BRR Kumar, Vice President And Shri T. R. Senthil Kumar, Judicial Member ITA No: 2520 & 2521/Ahd/2025 Chimanlal Modi Charitable CIT (Exemption), Trust Ahmedabad 40, Shrinathji Residency, Vs Patan Road, Mehsana Gujarat-384170 PAN: AADTC0026F (Respondent) (Appellant) Assessee Represented: None Revenue Represented: Shri Rignesh Das, CIT-DR Date of hearing : 05-03-2026 Date of pronouncement