SHREE MALIYA KADVA PATEL SEVA SAMAJ,,JUNAGADH vs. THE INCOME TAX OFFICER, WARD-1(3),, VERAVAL

Appeal of the assessee is dismissed in above terms

charitable trust, to the assessee. And the ground raised by the assessee in this regard reads as under: I.T.A No. 187/Rjt/2016 A.Y. 2011-12 Page No 2 Shree Maliya Kadva Patel Seva Samaj vs. ITO 1. The Learned Commissioner of Income - tax (Appeals) - 3, Rajkot erred in upholding action of the assessing officer in denying claim for deduction

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

deduction for expenses incurred to earn the income 7 receipts as mention in the accounts ignoring the settled law that no income can be earned without incurring expenses. The addition needs deletion. Shree Santan Ashram Charitable Trust

SHRI SATYA KABIR SAHEB NI GADI,JAMNAGAR vs. THE COMMISSIONER OF INCOME TAX (EXEMPTION), AHMEDABAD, 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.129/Rjt/2025 िनधा"रणवष"/ Assessment Year: N.A. Shri Kabir Kirti Mandir Kashi The Commissioner Of Income बनाम Kabir Ashram Road Tax (Exemption) Kabir Para Road Vs. Anandnagar Outside Khambalia Gate Ahmedabad. Jamnagar. Pan : Aabts0260M (अपीलाथ"/Assessee) : (""यथ"/Respondent) िनधा"रती क" ओर से/Assessee By. : Shri Dushyant Maharshi, Ld.Ar राज"व क" ओर से/Revenue By : Shri Sanjay Punglia, Ld. Cit-Dr सुनवाई क" तारीख /Date Of Hearing : 09/06/2025 घोषणा क" तारीख /Date Of Pronouncement : 28/08/2025 Order Per, Dr. Arjun Lal Saini: Captioned Appeal Filed By The Assessee, Is Directed Against The Order Passed By The Learned Commissioner Of Income Tax (Exemption), Wherein The Commissioner Has Denied The Approval Under Section 80G(5)(Iii) Of The Income- Tax Act, 1961 (Hereinafter Referred To As 'The Act') & Rejected The Assessee’S Application Filed In Form No.10Ab For Approval In Clause (Iii) Of First Proviso To Section 80G(5) Of The Act. 2. The Grounds Of Appeal Raised By The Assessee Are As Follows: “1. Hon. Cit(Exemption) Erred In Law As Well As On Facts In Rejecting The Registration U/S. 80G(5) By Contending That Major Activities Of Assessee Are Religious In Nature. Hon. Cit(Exemption) Has Not Appreciated The Facts That Although Having Some Of The Shri Kabir Kirti Mandir Kashi

trust should be set up only for charitable purpose. The assessee has also not furnished the details of actual religious expenditure to enable the ld. CIT(E) to verify the violation of sub- section (5) of section 80G of the Act. Therefore, assessee`s application filed in Form 10AB was rejected. 6. Aggrieved by the order

SWAMINARAYAN SEVA NIKETAN,,JUNAGADH vs. INCOME TAX OFFICER (EXEMPTION), WARD-2,, RAJKOT

In the result, appeal filed by the Assessee is allowed

Bench: Shri Mahavir Prasad & Shri Amarjit Singh) [Through Virtual Court]

deduction or not. 11. The Hon’ble Apex Court in the matter of CIT vs. Rajasthan & Gujarati Charitable Foundation [2018] 402 ITR 441 wherein Apex Court has held as follows: “Depreciation - Allowance/Rate of (Charitable trust

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 vs. ITO (Exemption) (supra), we find that the assessee has complied the procedural requirement, therefore, the Assessing Officer/CPC is directed I.T.A No. 66/Rjt/2023 A.Y. 2014-15 Page No 6 Shri Swami Vivekanand Trust vs. DCIT(CPC) to verify the claim of the assessee and grant necessary deduction

DR. SUBHASH PETHALJI CHAVDA AHIR KELVANI MANDAL,RAJKOT-GUJARAT vs. THE INCOME TAX OFFICER(EXEMPTION), WARD-2,, RAJKOT

The appeal of the assessee is allowed

deduction on account of depreciation. It was held that income of a Charitable Trust derived form building, plant and machinery

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 and the Ld. CIT(Appeals) have erred in facts and in law in disallowing the claim of deduction

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

deductions under Chapter-VIA of Rs.2,72,482/-, total 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

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)

charitable trust and cannot be taxed on gross basis simply on account of delay in filing of return of income (even if it were to be admitted that it is not eligible to claim deduction

THE DY. CIT (EXEMPTIONS), CIRCLE-2,, AHMEDABAD vs. SMT. TARABEN VRUJLAL MEHTA CHARITABLE FOUNDATION TRUST,, RAJKOT

In the result, appeal filed by the Revenue is dismissed

Bench: Ms. Suchitra Kamble & Shri Waseem Ahmedassessment Year: 2009-10

Charitable Trust the depreciation claimed by the Trust on account of acquisition of asset are eligible for claiming the same depreciation alongside the claim of expenditure under Section 11 of the Act. Both the aspects are totally different and cannot be termed as equal for claiming deduction

SHRI PRABHAS PATAN JAIN SWETAMBERMURTI PUJAK SANGH,RAJKOT vs. THE INCOME TAX OFFICER (EXEMPTION), WARD-2,, RAJKOT

In the result, the appeal of the assessee is dismissed for assessment year 2016-17

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

deduction under section 11(1)(a) and 11(2) of the Act. The counsel for the assessee in support of his contention relied on the decision of Gujarat State Lion Consideration Society v. DCIT in ITA number 69/Rjt/ 2017 and also on the Kolkata High Court decision the case of CIT v. Natwarlal Chowdhury Charitable Trust

SHRI PRABHAS PATAN JAIN SWETAMBERMURTI PUJAK SANGH,RAJKOT vs. THE INCOME TAX OFFICER (EXEMPTION), WARD-2,, RAJKOT

In the result, the appeal of the assessee is dismissed for assessment year 2016-17

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

deduction under section 11(1)(a) and 11(2) of the Act. The counsel for the assessee in support of his contention relied on the decision of Gujarat State Lion Consideration Society v. DCIT in ITA number 69/Rjt/ 2017 and also on the Kolkata High Court decision the case of CIT v. Natwarlal Chowdhury Charitable Trust

MEENA SAMAJ SEVA SAMITI TRUST,GANDHIDHAM vs. CIT(EXEMPTION), AHMEDABAD, AHMEDABAD

charitable purpose, subject to concession granted under Sec. 80G(5B) of the Act. Therefore, Ld.CIT(E) has denied the approval under section 80G(5)(iii) of the Income-tax Act, 1961 (hereinafter referred to as “the Act') and also cancelled the provisional approval of the assessee-trust. 6. Aggrieved by the order of Ld.CIT(E), assessee is in appeal before

KAKADIYA PARIVARNA KULDEVI SHREE BRAHMANI KHODIYAR TRUST,AMRELI vs. THE ITO EXEMPTION, WARD(2), RAJKOT., RAJKOT

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

Bench: Dr. Arjun Lal Sainiassessment Year: (2021-2022) Kakadiya Parivarna Kuldevi Sghree The Ito Exemption Brahmani Khodiyar Trust Ward-2, Rajkot. Vs. Jaysukhbhai Laljibhai Kakadiya Jarkhida, Ta. Lathi, Amreli Pan : Aadtk 1328 E (Assessee) (Respondent) "नधा"रती क" ओर से/Assessee By : Shri D.M. Rindani, Ld.Ar राज"व क" ओर से/Revenue By : Shri Abhimanyu Singh Yadav, Ld.Sr.Dr

deduction u/s 11 in respect of corpus donation, amount applied on objects of the trust in the return of income filed for the year. However, the same is denied by CPC-AO, by way of an intimation u/s 143(1) of the Act, because the assessee had not filed audit report in Form 10B within due date, as per Section

SHRI SHANTILAL JAIN,,MUMBAI vs. THE INCOME TAX OFFICER, WARD-2,, BHUJ

In the result the appeal of the assessee is partly allowed

Bench: Shri Rajpal Yadav & Shri Waseem Ahmedआयकर अपील सं./I.T.A. No.1063/Rjt/2009 ("नधा"रण वष" / Assessment Year : 2002-03) बनाम/ Shri Shantilal Jain, I.T.O, 41, Usha, Ward-2, Vs. 161, S.V.Road, Bhuj. Vile Parle(West) Mumbai. "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaepj8434B (अपीलाथ" /Appellant) (""यथ" / Respondent) .. अपीलाथ" ओर से / Appellant By : Shri Vimal Desai, A.R ""यथ" क" ओर से/Respondent By : Shri Anil Kumar, Sr. D.R सुनवाई क" तार"ख / Date Of Hearing 19/09/2019 घोषणा क" तार"ख /Date Of Pronouncement 10/12/2019 आदेश / O R D E R Per Waseem Ahmed: The Captioned Appeal Has Been Filed At The Instance Of The Assessee Against The Order Of The Learned Commissioner Of Income Tax (Appeals)- Ii, Rajkot [Ld. Cit(A) In Short] Dated 02/09/2009, Arising In The Matter Of Assessment Order Passed Under S. 143(3) R.W.S 147 Of The Income Tax Act, 1961 (Hereinafter Referred To As "The Act") Dated 29/12/2006 Relevant To Assessment Years (A.Y.) 2002-03. A.Y. 2002-03 The Assessee Has Raised The Following Grounds Of Appeal:

Charitable Trust which could not be found by DRI were sold in the open market. It is not clear from the assessment order as to how many bales belonged to which trust. The DRI has estimated market value of 71 bales confiscated at Rs. 49.25 lacs and accordingly estimated market value of 22 bales that could not be located

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)

charitable trust by filing ITR-7 and claimed the exemptions available therein, thus a clear and intentional act. (ii)Since the registration of the assessee has been rejected hence the assessee was taxable as an AOP and the assessee was bound to show the receipts as business receipts and tax the same accordingly. Further assessee was required to fulfill

SHREE MANGROL VANIK DASHA SHRIMALI GNATI SHAPUR DARWAJA,MANGROAL-362225 vs. THE ITO (EXMPTION) WARD-2, RAJKOT, RAJKOT

In the result, the order passed by Ld

Bench: Ms. Annapurna Gupta (Accountant Member), Shri Siddhartha Nautiyal (Judicial Member)

charitable trust duly registered with the office of the Charity Commissioner, Junagadh in accordance with the provisions of the Bombay Public Trust Act, 1950. For the assessment year under consideration, the assessee filed return of income on 08-06-2012 declaring net taxable deficit of " 1,74,512/-. The assessee had filed return in ITR-5 as an Association

DHYAN SWAMIBAPA TRUST,SENJALDHAM, TEHSIL : SAVARKUNDLA, DIST: AMRELI vs. THE ITO EXEMPTION, WARD-1, RAJKOT

In the result, the appeal of the assessee is allowed

Bench: Shri Waseem Ahmed & Shri Siddhartha Nautiyalआयकर अपील सं./Ita No.244/Rjt/2022 िनधा"रण वष"/Asstt. Year: 2015-16 Dhyan Swamibapa Trust, Ito Senjaldham, Vs. Ward-1(Exemption), Tehsil Saavarkundala Rajkot. Dist. Amreli-364515 C/O. Sanghavi & Company, Prasham, 4Th Floor, Kasturba Road, Nr. Bilkha Plaza, Rajkot-360001. Pan: Aaatd1598E

charitable trust and registered under the provisions of section 12AA of the Act. The assessee, in the year under consideration, filed the return of income declaring income at Rs. Nil. The gross total income shown by the assessee at ₹64,20,049/- was, inter alia, inclusive of the deemed income as specified under section

ADHYAKSHYA LOK MELA AMLIKARAN SAMMITTEE,RAJKOT vs. INCOME TAX OFFICER, WARD-1(2),, RAJKOT

Appeal of the assessee is partly allowed for the statistical purposes

Bench: Shri Waseem Ahmed & Ms. Madhumita Roy, आयकर अपील सं./Ita Nos. 424 & 425/Rjt/2018 वष"/Asstt. Years: 2009-2010 & 2010-2011 िनधा"रण वष" िनधा"रण िनधा"रण िनधा"रण वष" वष" Adhyakshya Lok Mela Amlikaran Ito Sammittee Vs. Ward-1(2), A.D. Vyas & Co., Kotecha Nagar Rajkot Main Road, Opp. Kotecha Girls High School, Rajkot-360001 Pan: Aabaa0922F Assessee By : Shri D. M. Rindani, A.R Revenue By : Shri Shramdeep Sinha, D.R सुनवाई क" तारीख/Date Of Hearing : 24/04/2023 घोषणा क" तारीख /Date Of Pronouncement: 17/05/2023 आदेश/O R D E R आदेश आदेश आदेश Per Waseem Ahmed: The Captioned Appeals Have Been Filed At The Instance Of The Assessee Against The Common Orders Passed Under Section 263 Of The Act By The Learned Commissioner Of Income Tax Rajkot Dated 24/03/2014 Arising In The Matter Of Assessment Order Passed Under S. 143(3) Of The Income Tax Act, 1961 (Here-In- After Referred To As "The Act") Relevant To The Assessment Years 2009-10 & 2010- 11. First, We Take Up Ita 424/Rjt/2018, An Appeal By The Assessee For The Ay 2009-10 2. The Assessee Has Raised The Following Grounds Of Appeal: “Ground No 1 Order Of The Learned Cit 1 Rajkot Reopening The Assessment U/S 263 Is Totally Bad On Facts As Well On Law. Learned Cit Ought To Have Considered The Fact That The Assessee Is Already Assessed U/S 143(3) By Ito 1(2) Rajkot.

deduction claimed for the TDS amount. Initially, the order passed under section 263 of the Act was not challenged by the assessee before the higher forum i.e. ITAT. ITA Nos.424&425/Rjt/2018 A.Ys. 2009-10 &2010-11 6 13. The AO in pursuance to the direction of the learned CIT under section 263 of the Act enhanced the income