DASHA SHRIMALI KANDOI GNATI,RAJKOT vs. COMMISSIONER OF INCOME TAX (EXEMPTION), AHMEDABAD

The appeal of the assessee is allowed, for statistical purpose

Bench: Dr. Arjun Lal Saini & Shri Diesh Mohan Sinha

Charitable Trust Act all provisions related to Trust are being followed by the Trust in day- to-day business. The books of accounts of the Trust are Audited by a charted account. The Trust is the owner of the property the details is placed on record (Page No. 19 to 21 paper book) and the Ld. A.R. prayed that

LATE ARJAN KANJI PUJARA SMARK CHARITABLE TRUST BHACHAU,BHACHAU vs. DEPUTY COMMISSIONER, INCOME TAX (CPC), BANGALORE, BANGALORE

In the result, the appeal filed by the Assessee is allowed for statistical purpose

Bench: Shri Waseem Ahmed (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

section 154 by filing an online application for rectification for which details are available on website http://incometaxindiaefiling.gov.in with you User ID and Password and choosing Rectification”. I.T.A No. 194/Rjt/2022 A.Y. 2017-2018 Page No 4 Late Arjan Kanji Pujara Smarak Charitable Trust vs. DCIT, CPC 5.1. Thus following this instructions, the assessee made rectification applications

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

Charitable Trust (2024) 158 taxmann.com 159 (Ahd Trib.) wherein it was held that where assessee-trust filed Audit Report in Form 10B belatedly and AO denied exemption under section

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

LATE SHANTABEN CHANDRASHANKAR VYAS CHARITABLE TRUST,RAJKOT vs. THE DEPUTY COMMISSIONER OF INCOME TAX, (CPC),, BANGALORE

In the result, the appeal of the assesse is hereby dismissed

Bench: Shri Waseem Ahmed & Shri Siddhartha Nautiyalआयकर अपील सं./Ita No.25/Rjt/2022 िनधा"रण िनधा"रण वष" िनधा"रण िनधा"रण वष" वष"/Asstt. Years: 2018-2019 वष"

charitable trust incorporated on 17-07-2017. The assessee applied for registration under section 12AA of the Act on 25-04-2018 which was granted as on 22-10-2018 w.e.f. A.Y. 2019-20. However, the assessee in the return filed for the year under consideration i.e. A.Y. 2018-19 dated 13-09-2018 claimed benefit of section

AMRELI MODH VANIK COMMUNITY PROPERTY,AMRELI vs. THE PR. 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 No.360/Rjt/2024 "नधा"रण वष"/ Assessment Year: 2024-25 Amreli Modh Vanik Principal Commissioner Of Community Property बनाम Income-Tax(Exemption), Nr. Rajkamal Chowk, Amreli- /Vs. Ahmedabad, 365 601 Room No.609, 6Th Floor, Ayakar Bhawan (Vejalpur), Nr. Sacin Tower 100 Ft Road, Anandnagar Prahladnagar Road, Ahmedabad-3800 015 "थायीलेखासं /.जीआइआरसं . / Pan/Gir No.: Aagta 8104 R (अपीलाथ"/Appellant) : (""यथ"/Respondent) "नधा"रती क" ओर से/Assessee By : Shri Mehul Ranpura, Ld.Ar राज"व क" ओर से/Revenue By : Shri Sanjay Punglia Cit-Dr

charitable activities according to the PTR. Amreli Modh Vanik Community Property 5 3 Self-certified copy of trust deed/Memorandum & The PTR is itself in English which is attached herewith for Articles of Association(MoA/AoA) in English, if your ready reference. original trust deed is not in English. 4 Please furnish audit reports of last 3 years (F.Ys 2019- Audit reports

SHRI SWAMI VIVEKANAND TRUST,ADIPUR vs. THE ITO (EXEMPTION), WARD(1), RAJKOT, RAJKOT

The appeal of the assessee is allowed

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं/.Ita No.902/Rjt/2024 "नधा"रणवष"/ Assessment Year: 2015-16 Shri Swami Vivekanand Trust The Ito (Exemption) बनाम Plot No.1, Dc-2 Ward-1 Rambaug Road Rajkot. Vs. Ward-6A, Adipur. Pan : Aabts 1102 L (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 Abhimanyu Singh Yadav, Sr-Dr सुनवाई क" तार"ख /Date Of Hearing : 28/01/2025 घोषणा क" तार"ख /Date Of Pronouncement : 28/03/2025 Order Per Dr. Arjun Lal Saini: Captioned Appeal Filed By The Assessee, Pertaining To Assessment Year (Ay) 2015-16, Is Directed Against The Order Passed By The Learned Commissioner Of Income Tax (Appeals)/National Faceless Appeal Centre, Chennai[In Short ‘Ld.Cit(A)/Nfac’], Under Section 250 Of The Income-Tax Act, 1961 (Hereinafter Referred To As ‘The Act’), Dated 02.05.2024, Which In Turn Arises Out Of An Intimation Order Passed By The Assessing Officer (Cpc) U/S 143(1) Of The Act, Dated 31.10.2015. Shri Swami Vivekanand Trust 2 2. Grievances Raised By The Assessee In This Appeal Are As Under:

charitable or religious trust or institution to file the auditor's report along with the return of total income, where such trust or institution claims exemption under ss. 11 and 12. However, in cases where for reasons beyond the control of the assessee some delay has occurred in filing the said report the exemption as available to such trust under

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

SHRI SAJADIALI SARDAR PATEL SEVA SAHKARI MANDLI LTD. ,RAJKOT vs. THE ITO WARD-2(1)(2), RAJKOT., RAJKOT

Bench: Dr. Arjun Lal Saini, Am. & Dinesh Mohan Sinha, Jm आयकरअपीलसं./Ita No.607/Rjt/2024 "नधा"रणवष" / Assessment Year: (2018-19) (Hybrid Hearing) Shri Sajadiali Sardar Patel Seva Ito Ward-2, (1) (2) Vs. Sahkari Mandali Ltd. Rajkot – 360001 At Sajadiyali – Rajkot New Aayakar Bhavan, At Sajadiyali Taluka, Race Course Ring Road, Jamkandorana, Dist, Rajkot – 360001 Sajadiyali – Rajkot 360001 Gujrat "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaaas2374L (Appellant) (Respondent) Appellant By : Shri D.M. Rindani, Ld. Ar Respondent By : Shri Abhimanyu Singh Yadav , Ld .Sr. Dr Date Of Hearing : 28 / 01 /2025 Date Of Pronouncement : 22 / 04/2025

charitable trust, did not upload audit report in Form 10B along with its return of income and CPC processed return under section

SHRI EKTA EDUCATION TRUST,KESHOD vs. THE ITO EXEMPTION, WARD (2), RAJKOT., RAJKOT

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

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं./Ita No. 177/Rjt/2025 ("नधा"रण वष"/Assessment Year: (2022-23) Shri Ekta Education Trust बनाम Income Tax Officer (Exemption), Professional Academy Primary Ward-2, Rajkot, New Aayakar /Vs. School, Gokuldham Mangrole Road, Bhawan, Race Course Ring Keshod-362 220 Road, Rajkot-360 001 "थायी लेखा सं./जीआइआरसं./Pan/Gir No.: Aafts 1570 G (अपीलाथ"/Appellant) (""यथ"/Respondent) "नधा"रती क" ओर से/Appellant By : Shri D.M.Rindani, A.R. & Ms. Devina Patel, Ar राज"व क" ओर से/Respondent By : Shri Abhimanyu Singh Yadav, Sr. D.R. सुनवाई क" तार"ख/ Date Of Hearing : 13/08/2025 घोषणा क" तार"ख/Date Of Pronouncement : 29/08/2025 आदेश / O R D E R Per, Dr. Arjun Lal Saini: Captioned Appeal Filed By The Assessee, Pertaining To Assessment Year (Ay) 2022-23, Is Directed Against The Order Under Section 250 Of The Income Tax Act, 1961 (Hereinafter Referred To As “The Act”) Passed By The Learned Commissioner Of Income Tax(Appeal)/Addl/Jcit(A)-1, (In Short “Ld.Cit(A)”, Dated 12.02.2025, Which In Turn Arises Out Of An Order Passed By The Centralized Processing Centre/Assessing Officer U/S 143(1) Of The Act. 2. The Grounds Of Appeal Raised By The Assessee Are As Follows: “1. The Learned Addl/Jcit(A)-1, Visakhapatanam, Erred In Confirming The Action Of The Cpc, Bangalore By Failing To Appreciate That The Actin Of Cpc, Bangalore In Making Adjustments To The Returned Income Of The Appellant By Way Of Intimation U/S 143(1) Of The Act & In Denying The Benefit Of Sec.11 Of The Appellant Was Not A Case Of Permissible Prima Facie Adjustment.

section 250 of the Income Tax Act, 1961 (hereinafter referred to as “the Act”) passed by the Learned Commissioner of Income Tax(Appeal)/Addl/JCIT(A)-1, (in short “Ld.CIT(A)”, dated 12.02.2025, which in turn arises out of an order passed by the Centralized Processing Centre/Assessing Officer u/s 143(1) of the Act. 2. The grounds of appeal raised

SORTHIYA AHIR GNATINO UTARO,BHAVNATH, JUNAGADH vs. THE ADIT (CPC), BANGALORE, BANGALORE

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

Bench: Shri Waseem Ahmed (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

10B which was filed along with the original return also I.T.A No. 104/Rjt/2023 A.Y. 2019-20 Page No 6 Sorthiya Ahir Gnatino Utaro vs. ADIT(CPC) certifies the amount of accumulation made by the assessee Trust. Without looking into the same, the assessee was denied the benefit of exemption u/s. 11 of the Act, which in our considered opinion

SHRI KUTCH VISA OSWAL JAIN DERAWASI SANGH BIDADA,MANDVI vs. THE ITO EXEMPTION, WARD (1), RAJKOT., RAJKOT

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

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकरअपीलसं./Ita No. 160/Rjt/2025 ("नधा"रणवष" / Assessment Year: (2017-18) (Hybrid Hearing) Shri Kutch Visa Oswal Jain Derawasi The Ito Exemption, Ward (1), Vs. Sangh Bidada, P.O. Bidada, Rajkot. New Aayakar Bhavan, Race Mandvi 370435 Course Ring Road, Rajkot 360001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aabts0457L (Appellant) (Respondent)

10B shows accumulation claim of Rs. 15 Lakhs. The error was only made while filing the Form 10. The error was a genuine mis take made while feeding the data online. Thus, in view of above facts and circumstances there can be no disallowance of accumulation under section 11(2) of the act as there was a genuine error

SHRI OSHAM JAIN TEMPLE TRUST, RAJKOT,AT . PATANVAV, TALUKA DHORAJI, DIST. RAJKOT vs. THE CIT-(EXEMPTIONS), AHMEDABAD, AHMEDABAD

In the result, the matter is being set-aside to the file of the CIT(E) with the aforesaid directions

Bench: Shri Waseem Ahmed & Shri Siddhartha Nautiyal

Section 11(1)(d) of the Act. 5. The assessee is in appeal before us against the aforesaid order passed by Ld. CIT(E) holding that the assessment order is erroneous and prejudicial to the interest of the Revenue. At the outset, we observe that the present appeal is time barred by 513 days. Before us the Counsel

SHRI SWAMINARAYAN MANDIR KUNDAL,KUNDAL, TALUKA: - BHARWALA, DISTRICT: -BOTAD vs. THE DCIT/ACIT(CPC),, BANGALORE

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

charitable purposes/objects of the trust during the year. 5. The learned Commissioner (Appeals), National Faceless Appeal Centre, Delhi, erred in sustaining action of CPC in not giving I.T.A No. 28/Rjt/2022 A.Y. 2017-18 Page No 3 Shri Swaminarayan Mandir Kundal vs. DCIT/ACIT(CPC) deduction of Rs. 57,150/- being amount accumulated or set apart for application