RETIRED BANK EMPLOYEES CHARITABLE AND EDUCATIONAL TRUST,BHUJ 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 Sinhaआयकर अपील सं./I.T.A. No.308/Rjt/2024 (िनधा"रण वष" / Assessment Year : -Na-) Retired Bank Employees बनाम/ The Cit (Exemptions) Charitable & Educational Ahmedabad – 380 015 Vs. Trust 2, Sharda Society Bhuj-Kachchh, Bhuj Bhuj – 370 001 (Gujarat) "ायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aabar 5167 M (अपीलाथ" /Appellant) (""थ" / Respondent) .. Assessee By : Ms. Chaunauti H. Dholakia, Ld.Ar Revenue By : Shri Sanjay Punglia, Ld. Cit(Dr) सुनवाई की तारीख / Date Of Hearing 03 /04/2025 घोषणा की तारीख /Date Of Pronouncement 11 /04/2025 आदेश / O R D E R Per Dinesh Mohan Sinha: This Appeal By The Assessee Is Directed Against The Order Passed By The Ld. Commissioner Of Income Tax (Exemption), Ahmedabad [Hereinafter Referred To As “Cit(E)”], Dated 30/03/2024, Rejecting The Application For Registration Under Section 12Ab Of The Income Tax Act, 1961 (Hereinafter Referred To As “The Act”).

trust actually conducted in past are genuine and charitable in nature. 5.5. In our considered view, the interest of justice

SHREE KHODIYAR GAU SEVA YUVAK MANDAL CHARITABLE TRUST,JAMNAGAR vs. THE CIT(EXM.), 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./I.T.A. No.96/Rjt/2024 (िनधा"रण वष" / Assessment Year : 2023-24) Shree Khodiyar Gau Seva बनाम/ The Cit (Exemption) Yuvak Mandal Charitable Ahmedabad – 380 015 Vs. Trust Moti Veraval, Tal. Lalpur Dist. Jamnagar – 361 012 "ायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaxts 8749 R (अपीलाथ" /Appellant) (""थ" / Respondent) .. Assessee By : Ms. Amoli Gusani, Ld.Ar Revenue By : Shri Sanjay Punglia, Ld.Cit-Dr

nature of activities also includes to get information about the diseases spread in cattle or cows, to propagate the same and to carry out all necessary vaccinations for the removal and prevention of infectious diseases and for animal health veterinary schools, colleges, medical clinics, hospitals, clinic homes, treatment centers, nursing homes, to establish medical aid centers and camps

JAIN SANGHATANA FOUNDATION-JAMNAGAR,JAMNAGAR vs. THE PRINCIPAL COMMISSIONER OF INCOME TAX (EXEMPTION), AHMEDABAD

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

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकरअपीलसं./Ita No. 359/Rjt/2025 ("नधा"रणवष" / Assessment Year: (2025-26) Jain Sanghatana Foundation -Jamnagar, Cit (Exemption), Ahmedabad Vs. 15 Sidhbath Complex, K V Road, Aayakar Bhawan, Anandnagar- Jamnagar - 361001 Prahladnagar Road, Ahmedabad - 380015 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aajaj8198C (Appellant) (Respondent) Appellant By : Shri Sagar Shah, Ld. Ar Respondent By : Shri Sanjay Punglia, Ld. Sr. (Dr) Date Of Hearing : 07/07/2025 Date Of Pronouncement : 03/10/2025

justice, we take a judicious view and condoned the delay in filing appeal by 421 days. 7. Brief facts of the case that the Appellant is an AOP which has been engaged in the Charitable Activities registered under the Bombay Public Charitable Trust Act, 1950 having Registration No. F/1354/Jamnagar. The Trust is also registered under section

SATVARA GNATI SAMAJ SEVA MANDAL - MORBI,MORBI vs. THE COMMISSIONER OF INCOME TAX (EXEMPTIONS), RAJKOT

The appeal of the assessee is allowed for statistical purpose

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं./Ita No. 43 & 44/Rjt/2024 (Assessment Year: Na) (Hybrid Hearing) Satvara Gnati Samaj Seva Mandal. Vs. Cit(Exemption), Ahmedabad. Shree Ashapura Nivas, Sundarvan Society, Shakat Sanala, Morbi. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Abbts5898L (अपीलाथ"/Appellant) (""यथ"/Respondent)

trust are in the nature of charitable and is restricted to the benefit of particular religious community or cast i.e., SATVARA Committee. We further note that the Ld. CIT(E) has not given due ITA No.43&44/RJT/24 (A.Y. 2018-19) Satvara Gnati Samaj Seva v. CIT(E) attention to section 13, explanation 2 which talk about that the benefit

SATVARA GNATI SAMAJ SEVA MANDAL - MORBI,MORBI vs. THE COMMISSIONER OF INCOME TAX (EXEMPTIONS), RAJKOT

The appeal of the assessee is allowed for statistical purpose

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं./Ita No. 43 & 44/Rjt/2024 (Assessment Year: Na) (Hybrid Hearing) Satvara Gnati Samaj Seva Mandal. Vs. Cit(Exemption), Ahmedabad. Shree Ashapura Nivas, Sundarvan Society, Shakat Sanala, Morbi. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Abbts5898L (अपीलाथ"/Appellant) (""यथ"/Respondent)

trust are in the nature of charitable and is restricted to the benefit of particular religious community or cast i.e., SATVARA Committee. We further note that the Ld. CIT(E) has not given due ITA No.43&44/RJT/24 (A.Y. 2018-19) Satvara Gnati Samaj Seva v. CIT(E) attention to section 13, explanation 2 which talk about that the benefit

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)

Charitable Trust (supra) dealt with only the issue/terminology of “whichever is earlier” which is applicable to new trust which have created recently, and it does not deal with condonation of delay in case of old trust who made the application before ld CIT(E ) very late, that is, the issue mention in clause (iii) of 3rd proviso of section

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

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

natural justice, and hence Chintant Dwarkadas Chotai deserves to be quashed. Therefore, the Appellant prays to allow him an opportunity to present his case by according this condonation. 2. In law and in the facts and circumstances of the appellants case, the Ld. Assessing Officer of the National Faceless Assessment Centre has grossly erred by alleging the Appellant of making

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 nature. In the F.Y. 2009-2010 this trust also running different types of educational institutions as stated above & there is big necessity of cash for daily expenses of institution, the cash is require for payment to teachers salary & other daily institutions expenses. So cash is deposited in bank by the trust as per your notice 'when there

ALUMNI ASSOCIATION OF INDUBHAI PAREKH SCHOOL OF ARCHITECTURE - RAJKOT,RAJKOT vs. COMMISSIONER OF INCOME-TAX (EXEMPTION), AHMEDABAD

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

Bench: Dr. Arjun Lal Saini, Am. & Dinesh Mohan Sinha, Jm आयकर अपील सं./Ita No. 940/Rjt/2024 (िनधा"रण वष" / Assessment Year: (N.A.) (Hybrid Hearing) Alumni Associa"On Of Indubhai Parekh School Vs. The Cit(Exemp"On), Ahmedabad Of Architecture, Rajkot- 360005, Gujarat India "ायीलेखासं./जीआइआरसं./Pan/Gir No.: Aahta9691E (Appellant) (Respondent)

charitable or religious trust on institution. A Notice was issued to the appellant on 22.07.2023 and 22.08.2023. In 6.1. response to the said notice, the applicant/assessee has not furnished any detail/document. Therefore, following the principle of natural justice

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

natural justice and\nfair play require that the affected party should be granted sufficient opportunity\nof being heard to represent case. In the interest of justice, we deem it fit and proper\nto set aside the order of the ld. CIT(A). We restore the matter back to the file of\nLd. CIT(A) for de novo adjudication of this

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

natural justice. (6) Without prejudice to the above your petitioner craves leave to add, amend, alter, vary or withdraw all or any of the grounds on or before the hearing of appeal. 3. Brief facts of the case that Rajkot City Cyber Security Society is a charitable trust

LADHABAPA CHARARITABLE AND WELF TRUST,RAJKOT vs. CIT(EXEMPTION) AHMEDABAD, AHMEDABAD

In the result the appeal filed by the assessee is allowed for Statistical purpose

Bench: Dr. Arjun Lal Saini, Am. & Dinesh Mohan Sinha, Jm आयकर अपील सं./Ita No. 928/Rjt/2024 (िनधा"रण वष" / Assessment Year: (2024-25) (Hybrid Hearing) Ladhabapa Charitable & Welf Trust Vs. Cit (E), Ahmedabad Shraddha Estate 3Rd Floor, Tagore Marg Virani High School Chowk, Rajkot- 363641, Gujarat India "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaatl2581K (Appellant) (Respondent)

trust. b. The consonance of its activities with its stated charitable purposes. 3. The CIT(E) failed to comply with the principles of natural justice

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

Appeals of the assessee are allowed for\nstatistical purposes

nature of the objects and the authenticity of the\nactivities of the institution, he would grant the registration. If he is not satisfied of the\naforesaid, the request made in the application may be declined.\"\n4|Page\nITA NO. 162/RJT/2023\nKRUPA VILAS GAU SEVA TRUST,\nKUTCH - 370240\n6. Considering the above facts, the ld. CIT (E ) rejected assessee`s application

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

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

Charitable Trust (supra) dealt with only the issue/terminology of\n\"whichever is earlier\" which is applicable to new trust which have created recently, and\nit does not deal with condonation of delay in case of old trust who made the application\nbefore Id CIT(E) very late, that is, the issue mention in clause (iii) of 3rd proviso of section

KHAMBHLA GRAM VIKAS SAMITI TRUST,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 Sinhaआयकर अपील सं./Ita No. 391/Rjt/2025 ("नधा"रण वष" / Assessment Year: (Na) Khambhla Gram Vikas Samiti Vs. Cit(Exemption), Room No.609, 6Th Floor, Aayakar Trust Post Kotda J Taluka Nakhatrana, Bhavan, Nr. Sachin Tower, 100Ft S. O. Nakhatrana, Road, Anandnagar-Prahladnagar Kutch (Guj) - 370615 Road, Ahmedabad-380015 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aadtk9095Q (Appellant) (Respondent) Appellant By : Shri Kalpesh Doshi, Ld. Ar Respondent By : Shri Sanjay Punglia, Ld. Cit(Dr) : 30/09/2025 Date Of Hearing Date Of Pronouncement : 26/12/2025 आदेश / O R D E R Per, Dinesh Mohan Sinha, Jm: This Appeal Is Filed By The Assessee As Against The Rejection Order Dated 25.03.2023 Passed By The Commissioner Of Income Tax (Exemption), Ahmedabad Denying Registration Under Section 12Ab Of The Income Tax Act, 1961 (Hereinafter Referred To As ‘The Act’) In Form 10Ab Under Rule 17A Of The I.T. Rules, 1962. (Ita 2. Grounds Of Appeal Raised By The Assessee, Are As Follows: “1. That, The Learned Cit(Exemption) Has Failed To Grant Proper Opportunity Of Being Heard & Has Wrongly Rejected The Application Filed In Form No. 10Ab For Granting Registration U/S 12A Of The I.T. Act, 1961. Khambla Gram Vikas Samiti Trust

justice, we take a judicious view that we condoned the delay in filing appeal by 307 days, and appeal filed by the assessee heard on merit. 7. Brief facts of the case that the appellant is trust namely Khambhla Gram Vikas Samiti Trust incorporated at Kutch in the year 2019. The appellant trust has undertaken various activities such as education

INDIAN RED CROSS SOCIETY GIR SOMNATH DISTRICT BRANCH,SOMNATH vs. THE CIT (EXEMPTION), 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. 180 & 181/Rjt/2024 ("नधा"रणवष" / Assessment Year: (Na) Indian Red Cross Society Gir Somnath Cit(Exemption) Vs. District Branch Room No. 609, Floor No. 6, Block No.4, Divya Apartment, Opp. Sbi Ayakar Bhavan (Vejalpur), 100Ft Bank, 80Ft Road, Veraval, Gir-Somnath, Road, Ahmedabad - 380015 Gujarat-362266 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aabai3231R (Appellant) (Respondent) Appellant By : Shri D. M. Rindani, Ld. Ar Respondent By : Shri Sanjay Punglia, Ld. Cit(Dr) Date Of Hearing : 31/07/2025 Date Of Pronouncement : 29/10/2025 आदेश / O R D E R Per Dinesh Mohan Sinha, Jm:

trust are charitable in nature, Ld. AR prayer for an opportunity may kindly be given to the assessee. On the contrary, the Ld. DR for the revenue has no objected to the prayer of the Ld. AR. 7. We have heard the parties. We note that there is a delay of 209 days in filing the appeal before this Tribunal

INDIAN RED CROSS SOCIETY GIR SOMNATH DISTRICT BRANCH,GIR SOMNATH vs. THE CIT (EXEMPTION), 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. 180 & 181/Rjt/2024 ("नधा"रणवष" / Assessment Year: (Na) Indian Red Cross Society Gir Somnath Cit(Exemption) Vs. District Branch Room No. 609, Floor No. 6, Block No.4, Divya Apartment, Opp. Sbi Ayakar Bhavan (Vejalpur), 100Ft Bank, 80Ft Road, Veraval, Gir-Somnath, Road, Ahmedabad - 380015 Gujarat-362266 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aabai3231R (Appellant) (Respondent) Appellant By : Shri D. M. Rindani, Ld. Ar Respondent By : Shri Sanjay Punglia, Ld. Cit(Dr) Date Of Hearing : 31/07/2025 Date Of Pronouncement : 29/10/2025 आदेश / O R D E R Per Dinesh Mohan Sinha, Jm:

trust are charitable in nature, Ld. AR prayer for an opportunity may kindly be given to the assessee. On the contrary, the Ld. DR for the revenue has no objected to the prayer of the Ld. AR. 7. We have heard the parties. We note that there is a delay of 209 days in filing the appeal before this Tribunal