SHRI JINAM EDUCATION AND CHARITABLE TRUST,NAKHATRANA vs. CIT(EXEMPTION), AHMEDABAD

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

Bench: Dr. Arjun Lal Sainiand Shri Dinesh Mohan Sinha

Charitable Trust and the reason would constitute reasonable and sufficient cause for the delay in filing this appeal. Considering the above facts and circumstances of the case, as narrated above, we are of the considered opinion that in the interest of justice, the delay deserves to be condoned

LATE ARJAN KANJI PUJARA SMARK CHARITABLE TRUST BHACHAU,BHACHAU vs. DEPUTY COMMISSIONER, INCOME TAX (CPC), BANGALORE, BANGALORE

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)

Charitable Trust vs. DCIT, CPC 143(1) of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) relating to the Assessment Year (A.Y) 2016-17. 2. The solitary issue involved in this appeal is whether the Ld. NFAC right in not condoning the delay

BABRA KELVANI MANDAL,BABRA vs. CIT(EXEMPTION), AHMEDABAD

In the result, all appeals ITA No

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinhaआयकरअपीलसं./Ita No.16/Rjt/2026 ("नधा"रणवष"/Assessment Year: (2026-27) Karsandas Kalabhai Thakkar Public Cit (Exemption) Charitable Trust, Vs. Room No.609, Floor-6, Aayakar Bhawan At Mauvan, Taluka Khambhalia, (Vejalpur), Nr. Sachin Tower, 100 Foot Dist- Jamnagar, Gujarat- 361001 Road, Anandnagar-Prahladnagar Road, Ahmedabad, Gujarat, 380015, Ahmedabad. "ायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaatk1903A (अपीलाथ"/Appellant) (""यथ"/Respondent) Appellant By : Shri Darshak Thakkar, Ld. Ar : Shri Sanjay Punglia, Ld. Cit Dr Respondent By आयकरअपीलसं./Ita No. 41/Rjt/2026 ("नधा"रणवष"/Assessment Year: (2026-27) Mpsmc Alumni Scholarship Fund & Cit (Exemption) Foundation, Ahmedabad, Gujarat, 380001. Samarpan Panchvati Main Road, Opp. Vs. Shrinathji Tower, Panchvati, Rajkot, Gujarat 360001 "ायीलेखासं./जीआइआरसं./Pan/Gir No.: Aahtm6187H (अपीलाथ"/Appellant) (""यथ"/Respondent) Appellant By : Ms. Manalee N. Kamdar, Ld. Ar Respondent By : Shri Sanjay Punglia, Ld. Cit Dr

Charitable Trust and Ors. AY 2026-27 have been taken into consideration for deciding the above appeals en masse. 3. At the outset, that the appeal filed by the assessee late by 15-days along with the appeal the assessee has filed an application for condonation of delay

MPSMC ALUMNI SCHOLARSHIP FUND & FOUNDATION,RAJKOT vs. CIT (EXEMPTION), AHMEDABAD

In the result, all appeals ITA No

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinhaआयकरअपीलसं./Ita No.16/Rjt/2026 ("नधा"रणवष"/Assessment Year: (2026-27) Karsandas Kalabhai Thakkar Public Cit (Exemption) Charitable Trust, Vs. Room No.609, Floor-6, Aayakar Bhawan At Mauvan, Taluka Khambhalia, (Vejalpur), Nr. Sachin Tower, 100 Foot Dist- Jamnagar, Gujarat- 361001 Road, Anandnagar-Prahladnagar Road, Ahmedabad, Gujarat, 380015, Ahmedabad. "ायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaatk1903A (अपीलाथ"/Appellant) (""यथ"/Respondent) Appellant By : Shri Darshak Thakkar, Ld. Ar : Shri Sanjay Punglia, Ld. Cit Dr Respondent By आयकरअपीलसं./Ita No. 41/Rjt/2026 ("नधा"रणवष"/Assessment Year: (2026-27) Mpsmc Alumni Scholarship Fund & Cit (Exemption) Foundation, Ahmedabad, Gujarat, 380001. Samarpan Panchvati Main Road, Opp. Vs. Shrinathji Tower, Panchvati, Rajkot, Gujarat 360001 "ायीलेखासं./जीआइआरसं./Pan/Gir No.: Aahtm6187H (अपीलाथ"/Appellant) (""यथ"/Respondent) Appellant By : Ms. Manalee N. Kamdar, Ld. Ar Respondent By : Shri Sanjay Punglia, Ld. Cit Dr

Charitable Trust and Ors. AY 2026-27 have been taken into consideration for deciding the above appeals en masse. 3. At the outset, that the appeal filed by the assessee late by 15-days along with the appeal the assessee has filed an application for condonation of delay

KARSANDAS KALABHAI THAKKAR PUBLIC CHARITABLE TRUST,JAMNAGAR vs. CIT(EXEMPTION), AHMEDABAD

In the result, all appeals ITA No

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinhaआयकरअपीलसं./Ita No.16/Rjt/2026 ("नधा"रणवष"/Assessment Year: (2026-27) Karsandas Kalabhai Thakkar Public Cit (Exemption) Charitable Trust, Vs. Room No.609, Floor-6, Aayakar Bhawan At Mauvan, Taluka Khambhalia, (Vejalpur), Nr. Sachin Tower, 100 Foot Dist- Jamnagar, Gujarat- 361001 Road, Anandnagar-Prahladnagar Road, Ahmedabad, Gujarat, 380015, Ahmedabad. "ायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaatk1903A (अपीलाथ"/Appellant) (""यथ"/Respondent) Appellant By : Shri Darshak Thakkar, Ld. Ar : Shri Sanjay Punglia, Ld. Cit Dr Respondent By आयकरअपीलसं./Ita No. 41/Rjt/2026 ("नधा"रणवष"/Assessment Year: (2026-27) Mpsmc Alumni Scholarship Fund & Cit (Exemption) Foundation, Ahmedabad, Gujarat, 380001. Samarpan Panchvati Main Road, Opp. Vs. Shrinathji Tower, Panchvati, Rajkot, Gujarat 360001 "ायीलेखासं./जीआइआरसं./Pan/Gir No.: Aahtm6187H (अपीलाथ"/Appellant) (""यथ"/Respondent) Appellant By : Ms. Manalee N. Kamdar, Ld. Ar Respondent By : Shri Sanjay Punglia, Ld. Cit Dr

Charitable Trust and Ors. AY 2026-27 have been taken into consideration for deciding the above appeals en masse. 3. At the outset, that the appeal filed by the assessee late by 15-days along with the appeal the assessee has filed an application for condonation of delay

PU SHREE RANCHHODDASJIBAPU PUBLIC CHERITABLE TRUST,RAJKOT vs. CIT(EXEMPTION), AHMEDABAD

In the result, all appeals ITA No

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinhaआयकरअपीलसं./Ita No.16/Rjt/2026 ("नधा"रणवष"/Assessment Year: (2026-27) Karsandas Kalabhai Thakkar Public Cit (Exemption) Charitable Trust, Vs. Room No.609, Floor-6, Aayakar Bhawan At Mauvan, Taluka Khambhalia, (Vejalpur), Nr. Sachin Tower, 100 Foot Dist- Jamnagar, Gujarat- 361001 Road, Anandnagar-Prahladnagar Road, Ahmedabad, Gujarat, 380015, Ahmedabad. "ायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaatk1903A (अपीलाथ"/Appellant) (""यथ"/Respondent) Appellant By : Shri Darshak Thakkar, Ld. Ar : Shri Sanjay Punglia, Ld. Cit Dr Respondent By आयकरअपीलसं./Ita No. 41/Rjt/2026 ("नधा"रणवष"/Assessment Year: (2026-27) Mpsmc Alumni Scholarship Fund & Cit (Exemption) Foundation, Ahmedabad, Gujarat, 380001. Samarpan Panchvati Main Road, Opp. Vs. Shrinathji Tower, Panchvati, Rajkot, Gujarat 360001 "ायीलेखासं./जीआइआरसं./Pan/Gir No.: Aahtm6187H (अपीलाथ"/Appellant) (""यथ"/Respondent) Appellant By : Ms. Manalee N. Kamdar, Ld. Ar Respondent By : Shri Sanjay Punglia, Ld. Cit Dr

Charitable Trust and Ors. AY 2026-27 have been taken into consideration for deciding the above appeals en masse. 3. At the outset, that the appeal filed by the assessee late by 15-days along with the appeal the assessee has filed an application for condonation of delay

SANT SHRI MOHANDASBAPA GURUSHRI SHAMLABAPA MANAV SEVA TRUST RAJKOT,RAJKOT, GUJARAT vs. CIT (EXEMPTION), AHMEDABAD

In the result, all appeals ITA No

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinhaआयकरअपीलसं./Ita No.16/Rjt/2026 ("नधा"रणवष"/Assessment Year: (2026-27) Karsandas Kalabhai Thakkar Public Cit (Exemption) Charitable Trust, Vs. Room No.609, Floor-6, Aayakar Bhawan At Mauvan, Taluka Khambhalia, (Vejalpur), Nr. Sachin Tower, 100 Foot Dist- Jamnagar, Gujarat- 361001 Road, Anandnagar-Prahladnagar Road, Ahmedabad, Gujarat, 380015, Ahmedabad. "ायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaatk1903A (अपीलाथ"/Appellant) (""यथ"/Respondent) Appellant By : Shri Darshak Thakkar, Ld. Ar : Shri Sanjay Punglia, Ld. Cit Dr Respondent By आयकरअपीलसं./Ita No. 41/Rjt/2026 ("नधा"रणवष"/Assessment Year: (2026-27) Mpsmc Alumni Scholarship Fund & Cit (Exemption) Foundation, Ahmedabad, Gujarat, 380001. Samarpan Panchvati Main Road, Opp. Vs. Shrinathji Tower, Panchvati, Rajkot, Gujarat 360001 "ायीलेखासं./जीआइआरसं./Pan/Gir No.: Aahtm6187H (अपीलाथ"/Appellant) (""यथ"/Respondent) Appellant By : Ms. Manalee N. Kamdar, Ld. Ar Respondent By : Shri Sanjay Punglia, Ld. Cit Dr

Charitable Trust and Ors. AY 2026-27 have been taken into consideration for deciding the above appeals en masse. 3. At the outset, that the appeal filed by the assessee late by 15-days along with the appeal the assessee has filed an application for condonation of delay

MPSMC ALUMNI SCHOLARSHIP FUND & FOUNDATION,RAJKOT vs. CIT (EXEMPTION) , AHMEDABAD

In the result, all appeals ITA No

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinhaआयकरअपीलसं./Ita No.16/Rjt/2026 ("नधा"रणवष"/Assessment Year: (2026-27) Karsandas Kalabhai Thakkar Public Cit (Exemption) Charitable Trust, Vs. Room No.609, Floor-6, Aayakar Bhawan At Mauvan, Taluka Khambhalia, (Vejalpur), Nr. Sachin Tower, 100 Foot Dist- Jamnagar, Gujarat- 361001 Road, Anandnagar-Prahladnagar Road, Ahmedabad, Gujarat, 380015, Ahmedabad. "ायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaatk1903A (अपीलाथ"/Appellant) (""यथ"/Respondent) Appellant By : Shri Darshak Thakkar, Ld. Ar : Shri Sanjay Punglia, Ld. Cit Dr Respondent By आयकरअपीलसं./Ita No. 41/Rjt/2026 ("नधा"रणवष"/Assessment Year: (2026-27) Mpsmc Alumni Scholarship Fund & Cit (Exemption) Foundation, Ahmedabad, Gujarat, 380001. Samarpan Panchvati Main Road, Opp. Vs. Shrinathji Tower, Panchvati, Rajkot, Gujarat 360001 "ायीलेखासं./जीआइआरसं./Pan/Gir No.: Aahtm6187H (अपीलाथ"/Appellant) (""यथ"/Respondent) Appellant By : Ms. Manalee N. Kamdar, Ld. Ar Respondent By : Shri Sanjay Punglia, Ld. Cit Dr

Charitable Trust and Ors. AY 2026-27 have been taken into consideration for deciding the above appeals en masse. 3. At the outset, that the appeal filed by the assessee late by 15-days along with the appeal the assessee has filed an application for condonation of delay

KOTHARI KUTUMB (DEVASHIBARA) PARIVAR TRUST - GONDAL,GONDAL vs. CIT EXEMPTION , AHMEDABAD

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

condonation of delay, supported by Affidavit. The crux of the application for delay is as under; “1. That the Appellant, Kothari Kutumb (Devashibara) Parivar Trust - Gondal, is a duly registered Public Charitable

SHRI RAJKOT VISHASHRIMALI JAIN SAMAJ ,RAJKOT vs. THE ITO, EXEMPTION WARD-1, RAJKOT, RAJKOT

In the result, appeal of the assessee is allowed

Bench: Shri Waseem Ahmed (Accountant Member), Shri Siddhartha Nautiyal (Judicial Member)

trust. Thereafter, assessee filed audit report in Form No. 10B belatedly and sought to condone such delay. The same was rejected for reason that no ground for condonation of delay was made out by assessee. The Gujarat High Court held that since assessee was a public charitable

SHREE SANATAN ASHRAM CHARITABLE TRUST,,RAJKOT-GUJARAT vs. THE INCOME TAX OFFICER, WARD-2 (4),, AMRELI

In the result, the appeal of the assessee is allowed

Bench: Shri Mahavir Prasad & Shri Waseem Ahmedआयकर अपील सं./Ita No.178/Rjt/2016 ("नधा"रण वष"/Assessment Year : 2011-12) Shree Santan Ashram The I.T.O. बनाम/ Charitable Trust Ward-2(4) Vs. Shree Chamunda Temple Amreli Vankiya Bhod Khamba "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aajts 7402 B .. (अपीलाथ"/Appellant) (""यथ" / Respondent) अपीलाथ" ओर से/ Appellant By : None (Written Submission) ""यथ" क" ओर से/Respondent By: Shri Praveen Verma, Sr.Dr

condonation of delay in seeking registration was not available." This clearly goes to prove that the first proviso to section 12A(2) was brought in the statute only as a retrospective effect with a view not to affect genuine charitable trusts

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

condonation of delay in filing the appeal. The Ld.AR of the assesse submitted that the appeal was rejected due to delay in filing of the appeal. That the Ld.AR further explained that the Assessee filed Return of Income for A.Y.2019-20 on 28.08.2019 declaring gross total income of Rs.23,79,754/- and after claiming deductions under Chapter-VIA of Rs.2

SANT TRIKAM SHAHEB VADI EDUCATION AND CHERITABLE TRUST,JAMNAGAR vs. INCOME TAX OFFICE, EXEMPTION, WD-2, RAJKOT, RAJKOT

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

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं./Ita No. 956/Rjt/2024 ("नधा"रण वष" / Assessment Year: Na Sant Trikam Shaheb Vadi Education & Vs. Ito Exemption, Charitable Trust Wd-2, Income Tax Office, New Aayakar Bhavan, Race Course At Vill-Ranuja, Tal-Kalavad (Shitla), Dist- Ring Road, Rajkot-360001 Jamnagar-361160 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aawts5719E (Assessee) (Respondent) Assessee By : Shri Viral Vajani, Ld. Ar Respondent By : Shri Sanjay Punglia, Ld. Cit.Dr Date Of Hearing : 08/10/2025 Date Of Pronouncement : 13/10/2025 आदेश / O R D E R

condonation of delay of 244 Sant Trikam Shaheb Vadi Education & Charitable trust days in filing the appeal before the Tribunal

SHRI SWAMI VIVEKANAND TRUST,ADIPUR vs. THE DCIT (CPC) , BANGALORE

In the result, the appeal filed by the Assessee is allowed for statistical purposes

Bench: Shri Waseem Ahmed (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

charitable trust for past 30 years which substantially satisfies the conditions for availing such exemption, should not be denied the same merely on the bar I.T.A No. 66/Rjt/2023 A.Y. 2014-15 Page No 7 Shri Swami Vivekanand Trust vs. DCIT(CPC) of limitation especially when the legislature has conferred wide discretionary powers to condone such delay

ANIMAL LOVERS CHARITABLE TRUST,JAMNAGAR vs. THE CIT(EXEMPTION), AHMEDABAD, AHMEDABAD

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

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं./Ita No.157/Rjt/2024 Assessment Year: N.A Animal Lovers Charitable Trust Commissioner Of Income-Tax C.A Govind Sonecha, “S & A Vs. (Exemption), Ahmedabad, Room Houe”, Near Golen City, 80Ft Roa, No.609, Floor-6, Aayakar Bhawan Khodiyar Colony, B/H Saru Section (Vejalpur), Near Sachin Tower, 100 Police Headquarters, Foot Road, Anandnagar- Jamnagar-360 510 Prahladnagar Road, Ahmedabad-380 -015 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aajta 1250 D (Appellant) (Respondent)

Charitable Trust appellant trust is genuine an on the ground that trustees oft eh trust were technically not sound and hence must be given a final opportunity to submit the required documents to prove the genuineness of the said trust. Hence the order may please be deleted. The appellant craves leave to add, amend alter or delete one or more

SHRI SHARDAGRAM ALUMNI EDUCATION AND CHARITABLE TRUST,RAJKOT vs. CIT(EXEMPTION), AHMEDABAD, AHMEDABAD

condone the delay in filing application in Form No.10AB, u/s 80G(5) of the Act. We note that Co-ordinate Bench of Jodhpur in the case of Bhamashah Sundarlal Daga Charitable Trust

OSWAL CHARITIES,JAMNAGAR vs. THE CIT (EXEMPTION), AHMEDABAD

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

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकरअपीलसं./Ita No. 10/Rjt/2025 ("नधा"रणवष" / Assessment Year: (2024-25) (Hybrid Hearing) Oswal Charities Cit(Exemption) Vs. Satish Sadan, Street No.44, Digvijay Ahmedabad - 380015 Plot, Jamnagar- 361005 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaato0228Q (Appellant) (Respondent) Appellant By : Ms. Amoli Gusani, Ld. Ar Respondent By : Shri Sanjay Kumar, Ld. Cit(Dr) Date Of Hearing : 18/06/2025 Date Of Pronouncement : 31/07/2025 आदेश / O R D E R Per Dinesh Mohan Sinha, Jm:

delay is condoned appeal heard on merit. 5. Brief facts of the case that the appellant is a Charitable trust

SHIA IMMAMI ISMALIA GIRLS ACADEMY,BHUJ vs. CIT (EXEMPTION), AHMEDABAD

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं./Ita No.50/Rjt/2025 (निर्धारण वर्ष / Assessment Year: N.A.) Shia Immami Ismalia Girls Academy, Vs. Bhaveshwar Nagar, Bhuj, Kutch, Gujarat-370001 Commissioner Of Income Tax (Exemption), Ahmedabad स्थायीलेखासं./जीआइआरसं./Pan/Gir No.: Abbts3142F (Appellant) (Respondent) Appellant By Respondent By Date Of Hearing Date Of Pronouncement : Shri R. B. Shah, Ar : Shri Sanjay Punglia, Cit Dr : 02/06/2025 : 30/06/2025 आदेश / Order Per Dr. A. L. Saini, Am: Captioned Appeal Filed By The Assessee, Is Directed Against The Order Passed By The Learned Commissioner Of Income Tax (Exemption), Ahmedabad Vide Order Dated 04.09.2024, Wherein Ld. Commissioner Of Income Tax (Exemption) Rejected The Application Filed By The Assessee In Form No. 10Ab Under Section 12A(1)(Ac)(Ii) Of The Act Holding That The Application Filed By The Assessee Under Section 12A(1)(Ac)(Ii) Of The Act In Form No. 10Ab Is Prima Facie Not Maintainable. 2. The Grounds Of Appeal Raised By The Assessee Are As Follows: “1. That The Learned Cit (Exemption) Has Erred Both On Facts & In Law In Not Granting Registration To The Appellant Trust On The Mere Ground That In The Application Made In Form No. 10Ab Of The Income Tax Rules, Section 12A(1)(Ac)(Ii) Of The Income Tax Act Had Inadvertently Been Typed On Account Of Typographical Error Instead Of Section 12A(1)(Ac)(Iii) Of The Act. 2. The Appellant Craves Leave To Add, Alter & Amend Or Delete Any Of The Grounds Of Appeal Before Or At The Time Of Hearing.”

condone the delay of 53 days and admit the appeal of the assessee for hearing. 6. We note that Ld. CIT(E), on merit rejected the assessee's application observing as follows: “The applicant has filed an application for registration under section 12A(1)(ac)(ii) of the I.T Act in Form no. 10AB electronically and as per data available