SHRI UMIYA MATAJI ISHVER RAMJI ANNAKSHETRA TRUST,BHUJ KUTCH vs. CIT (EXEMPTION), AHMEDABAD

In the result, the appeal of the assessee is allowed for statistical purpose, in above terms

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं/.Ita No.116/Rjt/2025 "नधा"रण वष"/ Assessment Year: N.A. Shri Umiya Mataji Ishver Ramji Commissioner Of Income- बनाम Annakshetra Trust Tax(Exemption), Ahmedabad, Vadhay At Deshalpar Vandhay Room No.609, 6Th Floor, Vs. Taluka Bhuj Kutch-370 001 Ayakar Bhawan (Vejalpur), Pan : Aabts 8429 C Nr. Sacin Tower 100 Ft Road, Anandnagar Prahladnagar Road, Ahmedabad-3800 015 (अपीलाथ"/Assessee) (""यथ"/Respondent) :

Additionally, the assessee-trust also Shri Umiya Mataji Ishver Ramji Annakshetra Trust 10 arranges Mass Marriage functions for needy families. The details of the income and the object related expense incurred by the assessee-trust for the preceding three years are as under: Sr. Financial Total income Expenditure of Percentage to total No. Year religious nature income

SHRI SHAMJIBHAI HARJIBHAI TALAVIA CHARITABLE TRUST,RAJKOT vs. THE PR. CIT(EXEMPTION), AHMEDABAD, AHMEDABAD

The appeal of the assessee is dismissed

Bench: Mrs. Annapurna Gupta & Shri Siddhartha Nautiyal(Through Web-Based Video Conferencing Platform) िनधा"रणवष"/Assessment Year: 2015-16 Shri Shamjibhai Harjibhai Talavia Vs. The Pr. Commissioner Of Charitable Trust, Income-Tax (Exemption), 50 Feet Road, 7-Parsana Society, Ahmedabad Rajkot-360002 Pan : Aacts 8845 F अपीलाथ" अपीलाथ"/ (Appellant) अपीलाथ" अपीलाथ" "" "" यथ" "" "" यथ" यथ"/ (Respondent) यथ" Assessee By : Shri Mehul Ranpura, Ar Revenue By : Shri Shramdeep Sinha, Cit-Dr सुनवाई क" तारीख/Date Of Hearing : 04.09.2023 घोषणा क" तारीख /Date Of Pronouncement: 04.12.2023 आदेश आदेश/O R D E R आदेश आदेश Per Annapurna Gupta: This Appeal Filed By The Assessee Is Directed Against The Order Passed By The Learned Commissioner Of Income-Tax (Exemptions), Ahmedabad [Herein-After Referred To As “Cit(Exemptions)”] Dated 23.03.2021, In Exercise Of His Revisionary Powers Under Section 263 Of The Income-Tax Act, 1961 [Hereinafter Referred To As “The Act”], For The Assessment Year 2015-16. 2. The Assessee Has Raised Following Grounds Challenging The Validity Of Revisionary Jurisdiction Exercised By The Ld. Cit (Exemptions) In The Present Case:- “1. The Grounds Of Appeal Mentioned Hereunder Are Without Prejudice To One Another. 2. The Order Passed By Pr. Commissioner Of Income-Tax (Exemption), Ahmedabad [Hereinafter Referred As To The “Pr. Cit”] Is Bad & Illegal & Requires To Be Quashed.

addition of this institute in the assessee-trust subsequent to the grant of approval i.e. in the year 2014 this institute was added to the trust while the approval u/s 10(23C)(vi) of the Act was granted in the year 2012. 8 Shri Shamjibhai Harjibhai Talavia Charitable Trust Vs. PCIT(E) AY : 2015-16 12. In the light

SHRI TUNDA JAIN MAHAJANWADI,KUTCH vs. CIT(EXEMPTION), AHMEDABAD

In the result, appeal filed by the assessee is allowed for statistical purposes, in above terms

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं./Ita No.358/Rjt/2024 ("नधा"रण वष" / Assessment Year: N.A.) Shri Tunda Jain Mahajanwadi, Vs. Commissioner Of Income Tax (Exemption), Tunda, Mundra, Kutch, Gujarat- Ahmedabad 370435 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Abfts8536F (Assessee) (Respondent)

charitable purpose. Therefore, learned CIT(E) noted that the assessee has violated the above referred provisions of the Income Tax Act and hence the assessee is not entitled to get approval u/s. 80G(5) of the Income Tax Act, therefore the assessee`s application filed in Form 10AB was rejected by ld.CIT(E ). 6. Aggrieved by the order

PATEL KELAVANI MANDAL,TAPOVAN SHAIKSHNIK SANKUL vs. THE ITO (EXEMPTION), WARD - 2, RAJKOT, AAYAKAR BHAVAN

In the result, the appeal of the assessee is allowed

Bench: Dr. Arjun Lal Saini, Am. & Diesh Mohan Sinha, Jm आयकरअपीलसं./Ita No. 278/Rjt/2023 (िनधा"रणवष" / Assessment Year: (2010-11) (Hybrid Hearing) Patel Kelavani Mandal, Junagadh. Vs. The Ito (E), Ward – 2, Tapovan Shaikshnik Sankul, Aaykar Bhavan, Bilkha Road, Race Course Ring Road, Junagadh - 362001 Rajkot - 360001 "ायीलेखासं./जीआइआरसं./Pan/Gir No.: Aabtp7542H (Appellant) (Respondent)

Charitable Trust, is running different types of educational institutions. The assessee has been registered u/s.12AA of the Act w.e.f. AY 2015-16. As such, for the impugned AY 2010-11, the assessee is not entitled to claim exemption of its income u/s.11, 12 and 13 of the Act. The assessee did not file its return of income for the impugned

DASHA SHRIMALI KANDOI GNATI,RAJKOT vs. COMMISSIONER OF INCOME TAX (EXEMPTION), AHMEDABAD

The appeal of the assessee is allowed, for statistical purpose

Bench: Dr. Arjun Lal Saini & Shri Diesh Mohan Sinha

charitable for a particular cast, i.e. Dasha Shrimali Kandoi Ganti. However, as per the Explanation 2 of Section 13 of the Income Tax Act, 1961, the trust is not created or established for the benefit of the Scheduled castes, backward classes, scheduled tribes or women and children. In addition

VIDHYASAGAR CHARITABLE TRUST,RAJKOT vs. THE ITO WARD-1, RAJKOT, RAJKOT

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

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

Charitable Trust vs. ITO(E) Asst.Year –2011-12 with reason for seeking adjournment "Gathering of materials from multiple sources require time and for preparing submission". (2) The Learned C.I.T.(A) had without considering the adjournment request uploaded on portal finalised the order dt.15/02/2023 by confirming addition of Rs.22,00,000/- in hands of the Trust and raised demand of Rs.8

KRUPA VILAS GAU SEVA TRUST,KUTCH vs. CIT(EXEMPTION), AHMEDABAD

Appeals of the assessee are allowed for statistical purposes

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकरअपीलसं./Ita No. 162/Rjt/2023 (Assessment Year: Na) (Hybrid Hearing)

addition to the primary focus on animal welfare, the assessee- trust has also been involved in distributing blankets to the needy people, which is charitable activity aimed of providing relief to vulnerable individuals. Therefore, distribution of blankets is in consonance with the charitable objectives of the trust. Therefore, it is incorrect to assert that the blanket distribution is not aligned

SHREE SWAMINARAYAN MANDIR TRUST ,RAMPAR vs. THE ITO, EXEMPTION WARD - 1, RAJKOT

In the result, appeal filed by the assessee is allowed for statistical purpose, in above terms

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं./Ita No.340/Rjt/2024 ("नधा"रण वष" / Assessment Year: (2020-21)

addition of Rs. 23,98,804/- by treating entire income earned during the year as unexplained money u/s 69A of the Act. 3. The learned Commissioner of Income-tax (Appeals), Income Tax Department NFAC, Delhi failed to appreciate that alternatively, only net income ought to have been taxable as income under the Act and not the gross receipts/income

RAJKOT CITY CYBER SECURITY SOCIETY,RAJKOT vs. ITO WD 1(1)(1), RKT, RAJKOT

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

Bench: Dr. Arjun Lal Saini. & Shri Diesh Mohan Sinha

Trust had commenced its charitable activities, it subsequently applied for final approval as required under sub-clause (iii) of clause (ac) of sub-section (1) of Section 12A of the Income-tax Act on 27th September 2024. In response to this application, the Department issued various notices dated 17th January 2025 and 4th February 2025, calling for additional

CHINTAN DWARKADAS CHOTAI,JUNAGADH vs. DCIT/ACIT CIR 1(1), RKT, RAJKOT

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

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinha

income is declared to Rs.21,37,160/-. The flagged information indicated that the assessee had claimed donation u/s 80G of the Act of Rs.2,50,000/-(eligible amount of donation @ 50% was Rs. 1,12,482/-) to the charitable trust, i.e. All India Education Charitable Trust during the assessment year 2019-20. Accordingly, the AO was concluded that the assessee

BOLBALA CHARITABLE TRUST,RAJKOT vs. THE CIT (EXEMPTION), AHMEDABAD, AHMEDABAD

In the result, both the appeals filed by the assessee are allowed for statistical purpose

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकरअपीलसं./Ita No. 249&250/Rjt/2025 ("नधा"रणवष" / Assessment Year: (Na) (Hybrid Hearing) Bolbala Charitable Trust Vs. Cit(Exemption) Bolbala Sankul, 3, Milpara Main Room No. 609, Floor No. 6, Ayakar Road, Nr. Canal Road, Bhavan (Vejalpur), Prahalad Nagar, Rajkot - 360002 Road, Ahmedabad - 380015 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaatb3989K (Appellant) (Respondent) Appellant By : Shri D. M. Rindani, Ld. Ar Respondent By : Shri Sanjay Punglia, Ld. Cit(Dr) Date Of Hearing : 03/07/2025 Date Of Pronouncement : 08/07/2025 आदेश / O R D E R Per Dinesh Mohan Sinha, Jm:

charitable or religious trust or institution and Rule 17A(2) of the Income Tax Rules lists the documents which shall be attached or submitted with the application made in Form No. 10AB. To begin with, in the present application filed in Form 10AB, the applicant was requested to submit certain details/documents vide notices dated 23.07.2024. However, in response

BOLBALA CHARITABLE TRUST,RAJKOT vs. THE CIT (EXEMPTION), AHMEDABAD., AHMEDABAD

In the result, both the appeals filed by the assessee are allowed for statistical purpose

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकरअपीलसं./Ita No. 249&250/Rjt/2025 ("नधा"रणवष" / Assessment Year: (Na) (Hybrid Hearing) Bolbala Charitable Trust Vs. Cit(Exemption) Bolbala Sankul, 3, Milpara Main Room No. 609, Floor No. 6, Ayakar Road, Nr. Canal Road, Bhavan (Vejalpur), Prahalad Nagar, Rajkot - 360002 Road, Ahmedabad - 380015 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaatb3989K (Appellant) (Respondent) Appellant By : Shri D. M. Rindani, Ld. Ar Respondent By : Shri Sanjay Punglia, Ld. Cit(Dr) Date Of Hearing : 03/07/2025 Date Of Pronouncement : 08/07/2025 आदेश / O R D E R Per Dinesh Mohan Sinha, Jm:

charitable or religious trust or institution and Rule 17A(2) of the Income Tax Rules lists the documents which shall be attached or submitted with the application made in Form No. 10AB. To begin with, in the present application filed in Form 10AB, the applicant was requested to submit certain details/documents vide notices dated 23.07.2024. However, in response

KRUPA VILAS GAU SEVA TRUST,KUTCH vs. CIT(EXEMPTION), AHMEDABAD

Appeals of the assessee are allowed for\nstatistical purposes

addition to the primary focus on animal welfare, the assessee-\ntrust has also been involved in distributing blankets to the needy people, which\nis charitable activity aimed of providing relief to vulnerable individuals.\nTherefore, distribution of blankets is in consonance with the charitable\nobjectives of the trust. Therefore, it is incorrect to assert that the blanket\ndistribution is not aligned

SHRI SAJISAVAI MOXDHAM SEVA TRUST ,SAVARKUNDLA, DIST. AMRELI vs. THE CIT(EXEMPTION), AHMEDABAD, AHMEDABAD

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

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं./Ita Nos. 848 & 849/Rjt/2024 Shri Sajisavai Moxdham Seva Vs. The Cit (Exemption), Trust-Amreli, Savarkundla, Ahmedabad Amreli "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Abbts9964K (अपीलाथ"/Appellant) (""यथ"/Respondent)

addition, trust does other social activities such as plants trees and takes care for the same, organise blood donation camps for helping needy people etc.. The assessee has applied for registration of the trust u/s. 12AB of the I.T. Act, 1961 on 03-02- 2024. Notice was issued to the assessee on 11-06-2024 asking the applicant

SHRI SAJISAVAI MOXDHAM SEVA TRUST ,SAVARKUNDLA, DIST. AMRELI vs. THE CIT(EXEMPTION), AHMEDABAD

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

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं./Ita Nos. 848 & 849/Rjt/2024 Shri Sajisavai Moxdham Seva Vs. The Cit (Exemption), Trust-Amreli, Savarkundla, Ahmedabad Amreli "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Abbts9964K (अपीलाथ"/Appellant) (""यथ"/Respondent)

addition, trust does other social activities such as plants trees and takes care for the same, organise blood donation camps for helping needy people etc.. The assessee has applied for registration of the trust u/s. 12AB of the I.T. Act, 1961 on 03-02- 2024. Notice was issued to the assessee on 11-06-2024 asking the applicant

SHRI VISHA OSWAL MAHAJAN KHAROI, BHACHAU - KUTCHH - GUJARAT.,BHACHAU-KUTCH-GUJARAT vs. THE CIT (EXEMPTION), AHMEDABAD, AHMEDABAD

Bench: Dr. Arjun Lal Saini, Am. & Dinesh Mohan Sinha, Jm आयकरअपीलसं./Ita No.325/Rjt/2023 "नधा"रणवष" / Assessment Year: (2022-23) (Hybrid Hearing) Shri Visha Oswal Mahajan Kharoi, Vs. Cit(Exemption), Room No: 609, 6Th Floor, Aaykar Bhachau – Kutch 370140 Bhuvan, (Vejalpur), 100 Feet Road, Anandnagar Prahladnagar Road, Ahmedabad 380015 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aapts3740J (Appellant) (Respondent) Appellant By : Shri Darshak Thakkar, Ld. Ar Respondent By : Shri Sanjay Punglia, Ld. Sr. Dr Date Of Hearing : 02 / 06 /2025 Date Of Pronouncement : 09 / 07 /2025

charitable activities is Relief to Poor, Medical Relief and Education. In the Next 02 years trust is having plan to perform all these activities at large scale. 2. Trust has Registered under Bombay Public Trust Act, 1950 on 13/02/1962. Trust has applied for approval u/s 12AA for First time. Activities of trust has been commenced in the year of creation

SHRI GANDHI MAULANA AZAD SHRAMJIVI ASHRA,KUTCH vs. INCOME TAX OFFICER, EXEMPTION WARD 1, RAJKOT, RAJKOT

In the result, appeals of the assessee, are allowed

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinha

trust u/s 12A of the Act and has been carrying out charitable activities since past many years. It is submitted that, the jurisdiction of the appellant lies with ITO Exemption Ward - 1, Rajkot. In order to substantiate our claim, the screenshot of the user account of the Income Tax Portal of the appellant is pasted hereunder for your reference

SHRI GANDHI MAULANA AZAD SHRAMJIVI ASHRA,KUTCH vs. INCOME TAX OFFICER, EXEMPTION WARD 1, RAJKOT, RAJKOT

In the result, appeals of the assessee, are allowed

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinha

trust u/s 12A of the Act and has been carrying out charitable activities since past many years. It is submitted that, the jurisdiction of the appellant lies with ITO Exemption Ward - 1, Rajkot. In order to substantiate our claim, the screenshot of the user account of the Income Tax Portal of the appellant is pasted hereunder for your reference

SHRI PRABHAS PATAN JAIN SWETAMBERMURTI PUJAK SANGH,VERAVAL, GUJARAT vs. ITO EXEMPTION WD 2, RAJKOT

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

charitable trust duly\nregistered under the provisions of Bombay Public Trust Act, 1950 as also under\nsection 12A of the Income Tax Act. For the assessment year under consideration\nthe appellant e-filed its return of income on 01/01/2022 declaring therein gross\nincome of Rs. 1,80,69, 123/- which inter alia included deemed income u/s 11(3)\nof Rs.68