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) the Act and hence rejected the application of the assessee trust for seeking approval under the above section. The CIT(Exemptions) held as below while passing the Order: “The submission of the assessee trust has been carefully considered and found not convincing and therefore not acceptable in view of following facts.It would

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

10. As is evident from a bare reading of the above, Section 13 makes an exception to the exemption granted u/s 11 r.w.s 12 of the Act to incomes of charitable trusts, denying exemption to religious or charitable trusts in certain situations. Clause(b), with which we are seized, relates to one such situation, being a charitable trust

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 income of Rs. 39,50,90,102/- u/s 10(23C)(vi) of the I. T. Act under year consideration. However, it is also noticed from the certificate of approval granted U/s 10

RAJKOT JILLA GAYATRI PARIVAR TRUST,,RAJKOT-GUJARAT vs. THE COMMR. OF INCOME TAX-1,, RAJKOT-GUJARAT

In the result, the appeal of the assessee is allowed

Bench: Shri Mahavir Prasad & Shri Waseem Ahmedआयकर अपील सं./Ita No.52/Rjt/2016 ("नधा"रण वष"/Assessment Year : - ) Rajkot Jilla Gayatri Parivar The Commissioner Of बनाम/ Trust Income-Tax-I Vs. 7-Vashalinagar Rajkot Opp. Amrapali Cinema Raiya Road, Rajkot "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : .. (अपीलाथ"/Appellant) (""यथ" / Respondent) अपीलाथ" ओर से/ Appellant By : None (Written Submission) ""यथ" क" ओर से/Respondent By: Shri Jitendra Kumar, Cit-Dr

charitable. The trust deserves recognition of renewal of approval U/s. 80G(5). 4. The Ld. C.I.T. has erred in coming to the conclusion that appellant is not fulfilling the condition for approval of the provisions of section 80G(5) of the IT Act. The trust deserves recognition of renewal of approval U/s. 80G(5). 5. The Ld. C.I.T. has erred

SHRI NANABHAI BHARVAD SEVA SAMAJ GUJRAT,RAJKOT vs. CIT(EXEMPTION), AHMEDABAD, AHMEDABAD

10 AB, under clause (iii) of first proviso to sub-section (5) of section 80G of the Act, before the Ld.CIT(E). Therefore, notices were issued by the ld. CIT(E) to the trust, stating that why the approval u/s 80G(5)(iii) should not be denied to the assessee. In a response to the notice

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

10,000/- compel to be paid by the Ld. CIT(A). for not considering and deciding the ground no. 6 as mentioned at para's 6.1, 6.2 & 6.3 as mentioned above. 13. The appellant craves leave to add/alter/amend and/or substitute any or all ground of appeal before the actual hearing takes place. 3. Even though the assessee has raised

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 organizations. Due to absence of registration, tax liability is fastened even though they may otherwise be eligible for exemption and fulfil other substantive conditions. However, the power of condonation of delay in seeking registration was not available. 8.3 In order to provide relief to such trusts and remove hardship in genuine cases, section 12A of the Income

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

20-days from today and the receipt of the same to be submitted before the registry of this Court. 4 ITA No. 16-2026, 41-2026, 42-2026, 85-2025, 864-2025, 868-2025, Karsandas Kalbhai Thakkar Public Charitable Trust and Ors. 5. Brief facts qua the issue are that the appellant is a Public Charitable Trust, duly constituted under

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

20-days from today and the receipt of the same to be submitted before the registry of this Court. 4 ITA No. 16-2026, 41-2026, 42-2026, 85-2025, 864-2025, 868-2025, Karsandas Kalbhai Thakkar Public Charitable Trust and Ors. 5. Brief facts qua the issue are that the appellant is a Public Charitable Trust, duly constituted under

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

20-days from today and the receipt of the same to be submitted before the registry of this Court. 4 ITA No. 16-2026, 41-2026, 42-2026, 85-2025, 864-2025, 868-2025, Karsandas Kalbhai Thakkar Public Charitable Trust and Ors. 5. Brief facts qua the issue are that the appellant is a Public Charitable Trust, duly constituted under

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

20-days from today and the receipt of the same to be submitted before the registry of this Court. 4 ITA No. 16-2026, 41-2026, 42-2026, 85-2025, 864-2025, 868-2025, Karsandas Kalbhai Thakkar Public Charitable Trust and Ors. 5. Brief facts qua the issue are that the appellant is a Public Charitable Trust, duly constituted under

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

20-days from today and the receipt of the same to be submitted before the registry of this Court. 4 ITA No. 16-2026, 41-2026, 42-2026, 85-2025, 864-2025, 868-2025, Karsandas Kalbhai Thakkar Public Charitable Trust and Ors. 5. Brief facts qua the issue are that the appellant is a Public Charitable Trust, duly constituted under

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

20-days from today and the receipt of the same to be submitted before the registry of this Court. 4 ITA No. 16-2026, 41-2026, 42-2026, 85-2025, 864-2025, 868-2025, Karsandas Kalbhai Thakkar Public Charitable Trust and Ors. 5. Brief facts qua the issue are that the appellant is a Public Charitable Trust, duly constituted under

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

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपीलसं./Ita No. 162/Rjt/2023 (Assessment Year: Na) (Hybrid Hearing) Krupa Vilas Gau Seva Trust, Vs. Cit(Exemption), Kutch. Ahmedabad. Anjar, Anjar Road, Bhimasar Taluka Anjar, Kutch-370240. स्थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaetk8746K (अपीलार्थी/Assessee) (प्रत्यर्थी/Respondent) आयकर अपीलसं./Ita No. 163/Rjt/2023 (Assessment Year: Na) (Hybrid Hearing) Krupa Vilas Gau Seva Trust, Vs. Cit(Exemption), Kutch. Ahmedabad. Anjar, Anjar Road, Bhimasar Taluka Anjar, Kutch-370240. स्थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaetk8746K (अपीलार्थी/Assessee) (प्रत्यर्थी/Respondent) निर्धारितीकीओरसे/Assessee By : Shri Kalpesh Doshi, Ar राजस्वकीओरसे/Respondent By : Shri Sanjay Punglia, Cit Dr सुनवाईकीतारीख / Date Of Hearing : 09/01/2025 घोषणाकीतारीख / Date Of Pronouncement : 24/03/2025 1 | Page

10 | Page ITA NO. 162/RJT/2023 KRUPA VILAS GAU SEVA TRUST, KUTCH - 370240 10.3 In continuation of this when we read the 'sub clause iii of Proviso' of section 80G(5), which we have already reproduced above, it is clear that the intention of parliament in putting the word “or within six months of commencement of its activities, whichever is earlier

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)

10 | P a g e KRUPA VILAS GAU SEVA TRUST, KUTCH - 370240 10.3 In continuation of this when we read the ‘sub clause iii of Proviso’ of section 80G(5), which we have already reproduced above, it is clear that the intention of parliament in putting the word “or within six months of commencement of its activities, whichever is earlier

SHRI KAKA VALLABHJI GRUHVALLABHIYA TRUST,PORBANDAR vs. 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 Sinhaआयकरअपीलसं./Ita No.123/Rjt/2025 ("नधा"रणवष" / Assessment Year: (2025-26) Shri Kaka Vallabhji Gruhvallabhya Trust Vs. Cit(Exemption), Room No.609, 6Th Floor, Aayakar Shree Chandragopalji Govedhaneshji Maharaj, Vekurdi Plot, Bhavan, Nr. Sachin Tower, 100Ft Porbandar - 360575 Road, Anandnagar-Prahladnagar Road, Ahmedabad-380015 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aahts6624H (Appellant) (Respondent) Appellant By : Shri Viral Vajani, Ld. Ar Respondent By : Shri Sanjay Punglia, Ld. Cit(Dr) : 24/07/2025 Date Of Hearing Date Of Pronouncement : 16/10/2025 आदेश / O R D E R Per Dinesh Mohan Sinha, Jm:

10. The Principal commissioner of Income (Exemption) Ahmedabad has relied on clause No. 5(1) and 5(3) of trust deed and framed the opinion that trust is religious trust. The clauses are for spiritual activities and not for religious activities. We note that the appellant trust has submitted reply and explained that Relevant para of reply and the same

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

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

section 80G(5)(iii) Moreover, the show cause notice was issued of the act dated 20.12.2024 (copy of the same enclosed herewith from Page No. 33 to 34) stating that Jain Sangathan Foundation one of the objects of the trust is religious in nature and against the said show cause notice the trust have filed response dated 24.12.2024 mentioning that

JAMNAGAR AREA DEVELOPMENT AUTHORITY,JAMNAGAR vs. THE DY. COMMR. OF INCOME TAX, (EXEMPTION) CIRCLE-2,, AHMEDABAD

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

Bench: Shri Mahavir Prasad & Shri Waseem Ahmedआयकर अपील सं./Ita No.102/Rjt/2016 िनधा"रण वष"/Asstt. Year: 2012-2013

20 Lacs. 60,00,000/- Later on, certain projects were undertaken by JADA & JMC jointly for which cost was incurred by JMC and as such JMC has adjusted balance amount of loan (Rs. 60 Lacs) against amount receivable from JADA towards jointly owned projects. However, JADA has yet not accepted the claim of JMC and as such loan is still