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

35/ Rjt/2018 8. The facts of this case are similar to ITA number 402/Rjt/2017. In the instant case, the assessee had filed application for registration of the trust under section 80G(5) of the Act. The Ld. Pr. CIT gave opportunities to the assessee to present his case, but the same remained uncompiled with and the assessee’s application

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

35/ Rjt/2018 8. The facts of this case are similar to ITA number 402/Rjt/2017. In the instant case, the assessee had filed application for registration of the trust under section 80G(5) of the Act. The Ld. Pr. CIT gave opportunities to the assessee to present his case, but the same remained uncompiled with and the assessee’s application

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

35(2)(iv) was allowed in respect of capital expenditure on Scientific Research, no depreciation has to be allowed u/s. 32 on the asset. For the said reason the amount so claimed as depreciation to the tune of Rs.32,70,994/- is added back to the income of the trust. In view of the above, it is seen that there

SHRI VISHA OSWAL MAHAJAN KHAROI, BHACHAU - KUTCHH - GUJARAT.,BHACHAU-KUTCH-GUJARAT vs. THE CIT (EXEMPTION), AHMEDABAD, AHMEDABAD

Bench: Dr. Arjun Lal Saini, Am. & Dinesh Mohan Sinha, Jm आयकरअपीलसं./Ita No.325/Rjt/2023 "नधा"रणवष" / Assessment Year: (2022-23) (Hybrid Hearing) Shri Visha Oswal Mahajan Kharoi, Vs. Cit(Exemption), Room No: 609, 6Th Floor, Aaykar Bhachau – Kutch 370140 Bhuvan, (Vejalpur), 100 Feet Road, Anandnagar Prahladnagar Road, Ahmedabad 380015 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aapts3740J (Appellant) (Respondent) Appellant By : Shri Darshak Thakkar, Ld. Ar Respondent By : Shri Sanjay Punglia, Ld. Sr. Dr Date Of Hearing : 02 / 06 /2025 Date Of Pronouncement : 09 / 07 /2025

charitable activities is Relief to Poor, Medical Relief and Education. In the Next 02 years trust is having plan to perform all these activities at large scale. 2. Trust has Registered under Bombay Public Trust Act, 1950 on 13/02/1962. Trust has applied for approval u/s 12AA for First time. Activities of trust has been commenced in the year of creation

SHRI SAJISAVAI MOXDHAM SEVA TRUST ,SAVARKUNDLA, DIST. AMRELI vs. THE 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 Sinhaआयकर अपील सं./Ita Nos. 848 & 849/Rjt/2024 Shri Sajisavai Moxdham Seva Vs. The Cit (Exemption), Trust-Amreli, Savarkundla, Ahmedabad Amreli "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Abbts9964K (अपीलाथ"/Appellant) (""यथ"/Respondent)

35 (Gujarat HC) and (2) Shri Sachay Mataji Mandir Vikas Trust (2024) 165 taxmann.com 306 (Rajkot Tribunal). (3) Further, even if it is treated as established for the benefit of particular religion i.e. Sajisavai Sampraday, then also a section of public is as good as public at large, hence registration cannot be denied (1) Hiralal Bahgwati

SHRI SAJISAVAI MOXDHAM SEVA TRUST ,SAVARKUNDLA, DIST. AMRELI vs. THE 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 Nos. 848 & 849/Rjt/2024 Shri Sajisavai Moxdham Seva Vs. The Cit (Exemption), Trust-Amreli, Savarkundla, Ahmedabad Amreli "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Abbts9964K (अपीलाथ"/Appellant) (""यथ"/Respondent)

35 (Gujarat HC) and (2) Shri Sachay Mataji Mandir Vikas Trust (2024) 165 taxmann.com 306 (Rajkot Tribunal). (3) Further, even if it is treated as established for the benefit of particular religion i.e. Sajisavai Sampraday, then also a section of public is as good as public at large, hence registration cannot be denied (1) Hiralal Bahgwati

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

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

35(2)(iv) of the Act was allowed in respect of capital expenditure on scientific research no depreciation has to be allowed under Section 32 on the same asset. Thus, the Assessing Officer disallowed depreciation of Rs.55,32,155/-and assessed the income at Rs.(-) 4,34,17,907/-. 4. Being aggrieved by the assessment order the assessee filed appeal

SHRI GANDHI MAULANA AZAD SHRAMJIVI ASHRA,KUTCH vs. INCOME TAX OFFICER, EXEMPTION WARD 1, RAJKOT, RAJKOT

In the result, appeals of the assessee, are allowed

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

charitable activities since past many years. It is submitted that, the jurisdiction of the appellant lies with ITO Exemption Ward - 1, Rajkot. In order to substantiate our claim, the screenshot of the user account of the Income Tax Portal of the appellant is pasted hereunder for your reference: 2. However, the notice u/s 148A(b) of the Act has been

SHRI GANDHI MAULANA AZAD SHRAMJIVI ASHRA,KUTCH vs. INCOME TAX OFFICER, EXEMPTION WARD 1, RAJKOT, RAJKOT

In the result, appeals of the assessee, are allowed

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

charitable activities since past many years. It is submitted that, the jurisdiction of the appellant lies with ITO Exemption Ward - 1, Rajkot. In order to substantiate our claim, the screenshot of the user account of the Income Tax Portal of the appellant is pasted hereunder for your reference: 2. However, the notice u/s 148A(b) of the Act has been

SATYAY MATAJI MANDIR MANGROLIYA PARIVAR TRUST- PITHVAJAL,AMRELI vs. THE CIT(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.844 & 845/Rjt/2024 "नधा"रणवष"/ Assessment Year: N.A. Shree Satyay Mataji Mandir The Cit(Exemption), बनाम Mangroliya Parivar Trust-Pithvajal Ahmedabad Jisignpara Street No.2, Amreli, Vs. Gujarat-365601 Pan : Abits4939F (अपीलाथ"/Appellant) : (""यथ"/Respondent) "नधा"रती क" ओर से/Assessee By : Shri D. M. Rindani, Ld.Ar राज"व क" ओर से/Revenue By : Shri Sanjay Punglia, Cit-Dr

charitable in nature and found to be confined for the benefit of "Mangrolia, Bhadkan, Vastani and Hirani family" caste and is a specified violation under clause(d) below explanation to section 12AB(4) of the Act for which registration of trust can be cancelled. In view of the above facts, the ld. CIT(E) held that the assessee has violated

SHRI KADVA PATIDAR SAMAJ ISHVARIYA MAHADEV,ISHWARIYA, DIST. AMRELI vs. THE CIT(EXEMPTION), AHMEDABAD, AHMEDABAD

Appeals of the assessees are treated as allowed

Bench: Dr. Arjun Lal Saini. & Shri Dinesh Mohan Sinhaआयकर अपील सं./Ita No. 846/Rjt/2024 (िनधा"रण वष" / Assessment Year: (N.A.) (Hybrid Hearing) Shri Leuva Patel Samaj Nani Kunkavav The Cit (Exemption), Ahmedabad Room No.609, 6Th Floor, Aayakar Nani Kunkavav, Moti Kunkavav Vs. Dist. Amreli-365450 Bhawan (Vejalpur) 100 Foot Road, Pan No.: Aavts 8719 H Anandnagar-Prahaladnagar Road, Ahmedabad-380 015 (Appellant) (Respondent)

charitable objects for general public (people of the society). Thus, it cannot be said that the trust is 'created or established' for the benefit of any particular religious community or caste. Further, the provisions of section 13(1)(b) of the Act, as to trust's objects being limited to benefitting a specific religious community or caste, can be invoked/attracted

SHRI LEUVA PATEL SAMAJ NANI KUNKAVAV,AMRELI vs. THE CIT(EXEMPTION), AHMEDABAD, AHMEDABAD

Appeals of the assessees are treated as allowed

Bench: Dr. Arjun Lal Saini. & Shri Dinesh Mohan Sinhaआयकर अपील सं./Ita No. 846/Rjt/2024 (िनधा"रण वष" / Assessment Year: (N.A.) (Hybrid Hearing) Shri Leuva Patel Samaj Nani Kunkavav The Cit (Exemption), Ahmedabad Room No.609, 6Th Floor, Aayakar Nani Kunkavav, Moti Kunkavav Vs. Dist. Amreli-365450 Bhawan (Vejalpur) 100 Foot Road, Pan No.: Aavts 8719 H Anandnagar-Prahaladnagar Road, Ahmedabad-380 015 (Appellant) (Respondent)

charitable objects for general public (people of the society). Thus, it cannot be said that the trust is 'created or established' for the benefit of any particular religious community or caste. Further, the provisions of section 13(1)(b) of the Act, as to trust's objects being limited to benefitting a specific religious community or caste, can be invoked/attracted

ACIT, CIR-1(1), RAJKOT, RAJKOT vs. SHRI RAJKOT DISTRICT CO OPERATIVE BANK LTD, RAJKOT

The appeal of the revenue is dismissed

Bench: Dr. Arjun Lal Saini. & Shri Dinesh Mohan Sinhaआयकरअपीलसं./Ita No.188/Rjt/2024 िनधा"रणवष"/ Assessment Year: (2015-16) (Hybrid Hearing) Assistant Commissioner Of Income- Vs. Rajkot District Co-Operative Bank Tax, Circle-1 (1), Rajkot Limited Room No.502, Aayakar Bhawan, Jilla Bankbhavan, Kasturba Road, Race Course Ring Road, Rajkot- Opp: Chaudhary High School, 360001 Rajkot 360001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaaar0564K (Appellant) (Respondent) Appellant By : Shri D. M. Rindani, Ld. Ar Respondent By : Shri Abhimanyu Singh Yadav, Ld.Sr.Dr : 09/06 /2025 Date Of Hearing Date Of Pronouncement : 05/08 /2025

charitable purpose under section 11(1)(a), then assessee cannot claim depreciation on value of such assets. 7. That Ld. AR on behalf of the assessee has filed written submission on 18/02/2025. The details of claim of deduction made u/s36(1)(viii) by the Appellant are as under: Sr. Particulars Amount (in Rs.) 1. Claim made in the return

SAMANVYA EDUCATION & CHARITABLE TRUST,DHORAJI, DIST. RAJKOT vs. THE INCOME TAX OFFICER(EXEMPTION)-1, RAJKOT, RAJKOT

In the result, the appeal filed by the assessee is allowed

Bench: Shri Waseem Ahmed & Shri Siddhartha Nautiyalआयकरअपीलसं./Ita No. 16/Rjt/2021 धििाधरणणवध/Asstt. Year:2015-2016 Samanvya Education & Charitable Vs. The Income Tax Officer, Trust, (Exemption)-1, Nr. Bhola Darshan Apt., Ward-1, Station Road, Rajkot. Junagadh Road, Dhoraji-360410. Pan: Aajts8062M (Applicant) (Respondent) Assessee By : Shri Samir Divetia, A.R Revenue By : Shri Shramdeep Sinha, Cit. Dr सुिणाईकीतारीख/Date Of Hearing : 13/12/2023 घोवणाकीतारीख/Date Of Pronouncement: 20/12/2023 आदेश/O R D E R Per Waseem Ahmed:

Charitable Vs. The Income Tax Officer, Trust, (Exemption)-1, Nr. Bhola Darshan Apt., Ward-1, Station Road, Rajkot. Junagadh Road, Dhoraji-360410. PAN: AAJTS8062M (Applicant) (Respondent) Assessee by : Shri Samir Divetia, A.R Revenue by : Shri Shramdeep Sinha, CIT. DR सुिणाईकीतारीख/Date of Hearing : 13/12/2023 घोवणाकीतारीख/Date of Pronouncement: 20/12/2023 आदेश/O R D E R PER WASEEM AHMED, ACCOUNTANT MEMBER

THE ASSISTANT COMMR. OF INCOME TAX, GANDHIDHAM CIRCLE,, GANDHINAGAR vs. M/S KUTCH SALT & ALLIED INDUSTRIES LTD.,, GANDHIDHAM

In the result, cross objections filed by the assessee are allowed for statistical purposes

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhait (Ss)A No.233& 234 & 235 & 236 /Rjt/2016 Assessment Year: (2009-10 To 2012-13) (Hybrid Hearing) Asstt. Commissioner Of Income Tax, Vs. M/S. Kutch Salt & Allied Gandhidham Circle, Industries Ltd., Gandhidham - Kutch Maitri Bhavan, Plot No.-18, Sector-8, Gandhidham - Kutch "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaact1769L (Appellant) (Respondent)

charitable purpose, the prudence of the businessman himself in making the interest-free advance is critically relevant and possibly decisive for a finding of business expediency, particularly if and when the recipient of interest free funds is also taxed at maximum rate. The facts of the case, in our view are also thus squarely covered by the Supreme Court decisions

THE ASSISTANT COMMR. OF INCOME TAX, GANDHIDHAM CIRCLE,, GANDHINAGAR vs. M/S KUTCH SALT & ALLIED INDUSTRIES LTD.,, GANDHIDHAM

In the result, cross objections filed by the assessee are allowed for statistical purposes

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhait (Ss)A No.233& 234 & 235 & 236 /Rjt/2016 Assessment Year: (2009-10 To 2012-13) (Hybrid Hearing) Asstt. Commissioner Of Income Tax, Vs. M/S. Kutch Salt & Allied Gandhidham Circle, Industries Ltd., Gandhidham - Kutch Maitri Bhavan, Plot No.-18, Sector-8, Gandhidham - Kutch "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaact1769L (Appellant) (Respondent)

charitable purpose, the prudence of the businessman himself in making the interest-free advance is critically relevant and possibly decisive for a finding of business expediency, particularly if and when the recipient of interest free funds is also taxed at maximum rate. The facts of the case, in our view are also thus squarely covered by the Supreme Court decisions

THE ASSISTANT COMMR. OF INCOME TAX, GANDHIDHAM CIRCLE,, GANDHIDHAM-KUTCH vs. M/S KUTCH SALT & ALLIED INDUSTRIES LTD.,, GANDHIDHAM-KUTCH

In the result, cross objections filed by the assessee are allowed for statistical purposes

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhait (Ss)A No.233& 234 & 235 & 236 /Rjt/2016 Assessment Year: (2009-10 To 2012-13) (Hybrid Hearing) Asstt. Commissioner Of Income Tax, Vs. M/S. Kutch Salt & Allied Gandhidham Circle, Industries Ltd., Gandhidham - Kutch Maitri Bhavan, Plot No.-18, Sector-8, Gandhidham - Kutch "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaact1769L (Appellant) (Respondent)

charitable purpose, the prudence of the businessman himself in making the interest-free advance is critically relevant and possibly decisive for a finding of business expediency, particularly if and when the recipient of interest free funds is also taxed at maximum rate. The facts of the case, in our view are also thus squarely covered by the Supreme Court decisions