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

exemption granted u/s 11 r.w.s 12 of the Act to incomes of charitable trusts, denying exemption to religious or charitable

SHREE SANSKAR TIRTH EDUCATIONAL AND CHARITABLE TRUST,JAMNAGAR vs. THE CIT(EXEMPTIONS), , AHMEDABAD

In the result, the appeal of the assessee is allowed

Charitable Trust vs. CIT (Exemption) effect that the assessee trust is solely existing for educational activities and the trust has not carried

SHREEJI EDUCATION AND CHARITABLE TRUST,JAM KANDORANA vs. ITO EXEMPTION WD 1, RAJKOT, RAJKOT

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.107/Rjt/2025 ("नधा"रण वष" / Assessment Year: N.A.) Shreeji Education & Charitable Vs. Income Tax Officer (Exemption), Trust, Ta Jamkanodrana, At Ward-1, Rajkot, Race Course, Ring Jamkanodrana, Gujarat-360405 Road, Rajkot-360 001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaqts 3244 L (Appellant) (Respondent)

Charitable Vs. Income Tax Officer (Exemption), Trust, TA Jamkanodrana, At Ward-1, Rajkot, Race Course, Ring Jamkanodrana, Gujarat-360405 Road

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) :

charitable trust and it has violated the provisions of clause (ii) of sub-section (5) of Section 80G of the Act, hence the assessee trust is not entitled to get approval u/s. 80G(5)(iii) of the Act. 2. The Ground of appeal raised by the assessee are as follows: “1. That, the learned CIT(Exemption

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.

Charitable Trust Vs. PCIT(E) AY : 2015-16 “3. On the perusal of case records, it is seen that the assessee Trust had claimed exempted

SEASONS SQUARE CHARITABLE TRUST,,RAJKOT vs. THE PR. COMMISSIONER OF INCOME TAX (EXEMPTIONS), , AHMEDABAD

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

Exemptions), Ahmedabad has erred in facts by assumption that the appellant has neither carried out any charitable activities nor established any corpus. • Your appellant craves leave to add, alter or amend the grounds of appeal.” I.T.A Nos. 402/Rjt/2017 & 35/Rjt/2018 Page No. 3 Seasons Square Charitable Trust

SEASONS SQUARE CHARITABLE TRUST,,RAJKOT vs. THE COMMISSIONER OF INCOME TAX (EXEMPTIONS), , AHMEDABAD

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

Exemptions), Ahmedabad has erred in facts by assumption that the appellant has neither carried out any charitable activities nor established any corpus. • Your appellant craves leave to add, alter or amend the grounds of appeal.” I.T.A Nos. 402/Rjt/2017 & 35/Rjt/2018 Page No. 3 Seasons Square Charitable Trust

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

EXEMPTION) Charitable Trust, Vs. Room No.609, Floor-6, Aayakar Bhawan At Mauvan, Taluka Khambhalia, (Vejalpur), Nr. Sachin Tower, 100 Foot

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

EXEMPTION) Charitable Trust, Vs. Room No.609, Floor-6, Aayakar Bhawan At Mauvan, Taluka Khambhalia, (Vejalpur), Nr. Sachin Tower, 100 Foot

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

EXEMPTION) Charitable Trust, Vs. Room No.609, Floor-6, Aayakar Bhawan At Mauvan, Taluka Khambhalia, (Vejalpur), Nr. Sachin Tower, 100 Foot

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

EXEMPTION) Charitable Trust, Vs. Room No.609, Floor-6, Aayakar Bhawan At Mauvan, Taluka Khambhalia, (Vejalpur), Nr. Sachin Tower, 100 Foot

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

EXEMPTION) Charitable Trust, Vs. Room No.609, Floor-6, Aayakar Bhawan At Mauvan, Taluka Khambhalia, (Vejalpur), Nr. Sachin Tower, 100 Foot

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

EXEMPTION) Charitable Trust, Vs. Room No.609, Floor-6, Aayakar Bhawan At Mauvan, Taluka Khambhalia, (Vejalpur), Nr. Sachin Tower, 100 Foot

SHREE BAUA BHAVIK MANDAL NANI TUMBDI,KUTCH vs. CIT(EXEMPTION), AHMEDABAD

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

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकरअपीलसं./Ita No.367/Rjt/2023 Assessment Year: (Na) (Hybridhearing) Shree Baua Bhavik Mandal Vs. Cit(Exemption), Nani Tumbdi- Charitable Trust, Ahmedabad.

CHARITABLE TRUST IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER AND SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER आयकरअपीलसं./ITA No.367/RJT/2023 Assessment Year: (NA) (HybridHearing) Shree Baua Bhavik Mandal Vs. CIT(Exemption

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) also held that where the assessee is a public charitable trust registered under section

JEEWANDEEP HEALTH EDUCATION CHERITABLE TRUST ,KODINAR vs. CIT(EXEMPTION), AHMEDABAD, AHMEDABAD

Bench: Dr. Arjun Lal Saini, Am. & Dinesh Mohan Sinha, Jm आयकर अपील सं./Ita No. 899/Rjt/2024 (िनधा"रण वष" / Assessment Year: (2022-23) (Hybrid Hearing) Jeewandeep Health Educa"On Vs. Cit (E), Ahmedabad Charitable Trust C/O Sloak Chavada 2/12 Rajnagar, Chorwadi Road Kodinar, Junagadh-362720, Gujarat India "ायीलेखासं./जीआइआरसं./Pan/Gir No.: Aabtj2272Q (Appellant) (Respondent)

charitable trust to incur incidental religious expenditure not exceeding 5% of its total income. The CIT (Exemptions) neither verified the Trust

SHRI BAJRANG MITRA MANDAL TRUST,RAJKOT vs. CIT(EXEMPTION), AHMEDABAD

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinhaआयकरअपीलसं./Ita No. 718/Rjt/2025 ("नधा"रणवष"/Assessment Year: (2026-27) Lohana Yuvak Pragti Mandal Cit (Exemption) Sanganwa Chowk, Lohana, Room No.609, Floor-6, Aayakar Bhawan Vs. Mahajanwadi Rajkot (Vejalpur), Nr. Sachin Tower, 100 Foot Gujarat-360001 Road, Anandnagar-Prahladnagar Road, Ahmedabad, Gujarat, 380015, Ahmedabad. "ायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaatl0911H (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकरअपीलसं./Ita No. 766/Rjt/2025 ("नधा"रणवष"/Assessment Year: (2026-27) Chunilal Bhagwanji Anath Gaushala Cit (Exemption) Panjraple Trust Vs. Room No.609, Floor-6, Aayakar Bhawan Near Mahaprabhuji’S Bethak Jam (Vejalpur), Nr. Sachin Tower, 100 Foot Khambhaliya, Jam Khambhaliya Road, Anandnagar-Prahladnagar Road, Gujarat- 361305 Ahmedabad, Gujarat, 380015, Ahmedabad. "ायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaatc2457R (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकरअपीलसं./Ita No. 767/Rjt/2025 ("नधा"रणवष"/Assessment Year: (2026-27) Dhirajlal Naranji Jasani Charitable Trust Cit (Exemption) Plot No. 330, Gidc Phase Ii Aji Ind Vs. Room No.609, Floor-6, Aayakar Bhawan Estate Rajkot (Vejalpur), Nr. Sachin Tower, 100 Foot Gujarat-360003 Road, Anandnagar-Prahladnagar Road, Ahmedabad, Gujarat, 380015, Ahmedabad. "ायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaatd1590N (अपीलाथ"/Appellant) (""यथ"/Respondent)

Trust CIT (EXEMPTION) Dwarka Vs. Room No.609, Floor-6, Aayakar Bhawan Mandik Chwok, Dwarka (Vejalpur), Nr. Sachin Tower, 100 Foot Gujarat-361355 Road, Anandnagar-Prahladnagar Road, Ahmedabad, Gujarat, 380015, Ahmedabad. "ायीलेखासं./जीआइआरसं./PAN/GIR No.: AAATV1439L (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकरअपीलसं./ITA No. 763/RJT/2025 ("नधा"रणवष"/Assessment Year: (2026-27) Shri Manharlal Premjibhai Anandkat CIT (EXEMPTION) Charitable

BRAHMKSHTRIYA RELIEF SOCI ETY,JETPUR vs. CIT(EXEMPTION), AHMEDABAD

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinhaआयकरअपीलसं./Ita No. 718/Rjt/2025 ("नधा"रणवष"/Assessment Year: (2026-27) Lohana Yuvak Pragti Mandal Cit (Exemption) Sanganwa Chowk, Lohana, Room No.609, Floor-6, Aayakar Bhawan Vs. Mahajanwadi Rajkot (Vejalpur), Nr. Sachin Tower, 100 Foot Gujarat-360001 Road, Anandnagar-Prahladnagar Road, Ahmedabad, Gujarat, 380015, Ahmedabad. "ायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaatl0911H (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकरअपीलसं./Ita No. 766/Rjt/2025 ("नधा"रणवष"/Assessment Year: (2026-27) Chunilal Bhagwanji Anath Gaushala Cit (Exemption) Panjraple Trust Vs. Room No.609, Floor-6, Aayakar Bhawan Near Mahaprabhuji’S Bethak Jam (Vejalpur), Nr. Sachin Tower, 100 Foot Khambhaliya, Jam Khambhaliya Road, Anandnagar-Prahladnagar Road, Gujarat- 361305 Ahmedabad, Gujarat, 380015, Ahmedabad. "ायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaatc2457R (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकरअपीलसं./Ita No. 767/Rjt/2025 ("नधा"रणवष"/Assessment Year: (2026-27) Dhirajlal Naranji Jasani Charitable Trust Cit (Exemption) Plot No. 330, Gidc Phase Ii Aji Ind Vs. Room No.609, Floor-6, Aayakar Bhawan Estate Rajkot (Vejalpur), Nr. Sachin Tower, 100 Foot Gujarat-360003 Road, Anandnagar-Prahladnagar Road, Ahmedabad, Gujarat, 380015, Ahmedabad. "ायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaatd1590N (अपीलाथ"/Appellant) (""यथ"/Respondent)

Trust CIT (EXEMPTION) Dwarka Vs. Room No.609, Floor-6, Aayakar Bhawan Mandik Chwok, Dwarka (Vejalpur), Nr. Sachin Tower, 100 Foot Gujarat-361355 Road, Anandnagar-Prahladnagar Road, Ahmedabad, Gujarat, 380015, Ahmedabad. "ायीलेखासं./जीआइआरसं./PAN/GIR No.: AAATV1439L (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकरअपीलसं./ITA No. 763/RJT/2025 ("नधा"रणवष"/Assessment Year: (2026-27) Shri Manharlal Premjibhai Anandkat CIT (EXEMPTION) Charitable

SHREE VRAJVIHARI CHARITABLE TRUST DWARKA,DWARKA vs. CIT(EXEMPTION), AHMEDABAD

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinhaआयकरअपीलसं./Ita No. 718/Rjt/2025 ("नधा"रणवष"/Assessment Year: (2026-27) Lohana Yuvak Pragti Mandal Cit (Exemption) Sanganwa Chowk, Lohana, Room No.609, Floor-6, Aayakar Bhawan Vs. Mahajanwadi Rajkot (Vejalpur), Nr. Sachin Tower, 100 Foot Gujarat-360001 Road, Anandnagar-Prahladnagar Road, Ahmedabad, Gujarat, 380015, Ahmedabad. "ायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaatl0911H (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकरअपीलसं./Ita No. 766/Rjt/2025 ("नधा"रणवष"/Assessment Year: (2026-27) Chunilal Bhagwanji Anath Gaushala Cit (Exemption) Panjraple Trust Vs. Room No.609, Floor-6, Aayakar Bhawan Near Mahaprabhuji’S Bethak Jam (Vejalpur), Nr. Sachin Tower, 100 Foot Khambhaliya, Jam Khambhaliya Road, Anandnagar-Prahladnagar Road, Gujarat- 361305 Ahmedabad, Gujarat, 380015, Ahmedabad. "ायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaatc2457R (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकरअपीलसं./Ita No. 767/Rjt/2025 ("नधा"रणवष"/Assessment Year: (2026-27) Dhirajlal Naranji Jasani Charitable Trust Cit (Exemption) Plot No. 330, Gidc Phase Ii Aji Ind Vs. Room No.609, Floor-6, Aayakar Bhawan Estate Rajkot (Vejalpur), Nr. Sachin Tower, 100 Foot Gujarat-360003 Road, Anandnagar-Prahladnagar Road, Ahmedabad, Gujarat, 380015, Ahmedabad. "ायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaatd1590N (अपीलाथ"/Appellant) (""यथ"/Respondent)

Trust CIT (EXEMPTION) Dwarka Vs. Room No.609, Floor-6, Aayakar Bhawan Mandik Chwok, Dwarka (Vejalpur), Nr. Sachin Tower, 100 Foot Gujarat-361355 Road, Anandnagar-Prahladnagar Road, Ahmedabad, Gujarat, 380015, Ahmedabad. "ायीलेखासं./जीआइआरसं./PAN/GIR No.: AAATV1439L (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकरअपीलसं./ITA No. 763/RJT/2025 ("नधा"रणवष"/Assessment Year: (2026-27) Shri Manharlal Premjibhai Anandkat CIT (EXEMPTION) Charitable