SHRI PRABHAS PATAN JAIN SWETAMBERMURTI PUJAK SANGH,RAJKOT vs. THE INCOME TAX OFFICER (EXEMPTION), WARD-2,, RAJKOT

In the result, the appeal of the assessee is dismissed for assessment year 2016-17

Bench: Shri Waseem Ahmed (Accountant Member), Shri Siddhartha Nautiyal (Judicial Member)

section 11(1)(a) and 11(2) of the Act. The counsel for the assessee in support of his contention relied on the decision of Gujarat State Lion Consideration Society v. DCIT in ITA number 69/Rjt/ 2017 and also on the Kolkata High Court decision the case of CIT v. Natwarlal Chowdhury Charitable Trust

ANANDABAVA SEVA SANSTHA GAUSHALA TRUST JAMNAGAR,JAMNAGAR vs. CIT(EXEMPTION), AHMEDABAD, AHMEDABAD

In the result, appeal filed by the assessee is allowed for statistical purposes

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकरअपीलसं./Ita No. 31/Rjt/2025 ("नधा"रणवष" / Assessment Year: (2024-25) (Hybrid Hearing) Anandbava Seva Sanstha Gaushala Trust, The Pr. Commissioner Of Income Vs. Gopal Bhuvan No, Anandbava Chakalo, Tax (E), Jamnagar 361001 Ahmedabad 380015 "ायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaata2817K (Appellant) (Respondent) Appellant By : Shri Mehul Ranpura, Ld. Ar Respondent By : Shri Sanjay Punglia, Ld. Sr. (Dr) Date Of Hearing : 22/07/2025 Date Of Pronouncement : 21/10/2025

11 of the Act allows such trust with composite objects to claim exemption from tax as a religious and charitable trust, subject to provisions of section

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

charitable trusts to be eligible to exemption u/s 11 of the Act, In the case of Ahmedabad Rana Caste Association vs Commissioner of Income Tax (1971) 82 ITR 704(SC). The Hon’ble apex court held that such trusts though benefitting only a section

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)

Trust Committee Gangavathi v CIT (E) - ITA No 1829/Bang/2018 (order dated 4.5.2022) explained the difference between charitable purpose and religious purpose and held as under: "13. In sections 11

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) :

section 80G(5) of the Act to have only charitable objects. Therefore, objects of the trust themselves cannot be wholly and substantially religious in nature. The objects of the trust should be wholly or substantially charitable in nature. Therefor Ld. CIT-DR submitted that assessee’s application Shri Umiya Mataji Ishver Ramji Annakshetra Trust 8 for approval u/s.80G

SHRI RAJKOT VISHASHRIMALI JAIN SAMAJ ,RAJKOT vs. THE ITO, EXEMPTION WARD-1, RAJKOT, RAJKOT

In the result, appeal of the assessee is allowed

Bench: Shri Waseem Ahmed (Accountant Member), Shri Siddhartha Nautiyal (Judicial Member)

11 and 12 of the Act, once the delay has been condoned by CIT(Exemptions), Ahmedabad. In the case of Sarvodaya Charitable Trust v. ITO (Exemptions) [2021] 125 taxmann.com 75 (Gujarat), the Assessee, a public charitable trust registered under section

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

charitable trust and claimed exemption under section 11 of the Shree Santan Ashram Charitable Trust vs. ITO Asst.Year 2011-12 Act. However

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)

11 and 12 only after registration under section 12AA of the said Act has been granted. In case of trusts or institutions which apply for registration after 1st June, 2007, the registration shall be effective only prospectively. 8.2 Non-application of registration for the period prior to the year of registration caused genuine hardship to charitable

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 cum religious trust to which Rajkot Jilla Gayatri Parivar Trust vs. CIT section 13(l)(b) would not be applicable . The commissioner in his order under section 12AA has not pointed any other reason for refusing the registration of the assessee trust. In view of the above, respectfully, relying upon the decision of Hon. Jurisdictional High Court direct

AHIR SAMAJ TRUST,PORBANDAR vs. CIT(EXEMPTION), AHMEDABAD, AHMEDABAD

In the result, the 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.49/Rjt/2025 िनधा"रणवष"/ Assessment Year: N.A. बनाम Ahir Samaj Trust Principal Commissioner Of Income- At Bhoddar, Dist. Tax (Exemption), Ahmedabad /Vs. Porbandar-360 570 "थायी लेखा सं./जीआइआरसं./Pan/Gir No.: Aaita 1524 D (अपीलाथ"/Appellant) (""यथ"/Respondent) िनधा"रती क" ओर से/Assessee By. : Shri Mehul Ranpura, Ld.Ar राज"व क" ओर से/Revenue By : Shri Abhimanyu Singh Yadav, Sr-Dr सुनवाई क" तारीख /Date Of Hearing : 09/07/2025 घोषणा क" तारीख /Date Of Pronouncement : 23/07/2025 आदेश / O R D E R Per, Dr. Arjun Lal Saini: Captioned Appeal Filed By The Assessee, Is Directed Against The Order Passed By The Ld. Commissioner Of Income Tax (Exemption), Ahmedabad, [In Short “Ld.Cit(E)”] Wherein Ld. Cit(E) Denied The Approval Of The Assessee U/S. 80G(5)(Ii) Of The Act & Rejected The Assessee’S Application In Form 10Ab For Approval U/S. 80G(5)(Iii) Of The Act, Holding That Assessee Trust Has Violated The Main Condition Of Sub-Section 5 Of Section 80G Of The Act, As The Assessee- Trust Is Not A Purely Charitable Trust.

charitable purpose. The trust deed has been produced before the Ld. CIT(E) and we note that the objects reproduced by the ld. CIT(E) in his order are for the purpose of benefit of all sections of society and for general public benefit. The assessee had never carried any religious activity nor used trust fund towards, the religious purpose

SHRI SATYA KABIR SAHEB NI GADI,JAMNAGAR vs. THE COMMISSIONER OF INCOME TAX (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.129/Rjt/2025 िनधा"रणवष"/ Assessment Year: N.A. Shri Kabir Kirti Mandir Kashi The Commissioner Of Income बनाम Kabir Ashram Road Tax (Exemption) Kabir Para Road Vs. Anandnagar Outside Khambalia Gate Ahmedabad. Jamnagar. Pan : Aabts0260M (अपीलाथ"/Assessee) : (""यथ"/Respondent) िनधा"रती क" ओर से/Assessee By. : Shri Dushyant Maharshi, Ld.Ar राज"व क" ओर से/Revenue By : Shri Sanjay Punglia, Ld. Cit-Dr सुनवाई क" तारीख /Date Of Hearing : 09/06/2025 घोषणा क" तारीख /Date Of Pronouncement : 28/08/2025 Order Per, Dr. Arjun Lal Saini: Captioned Appeal Filed By The Assessee, Is Directed Against The Order Passed By The Learned Commissioner Of Income Tax (Exemption), Wherein The Commissioner Has Denied The Approval Under Section 80G(5)(Iii) Of The Income- Tax Act, 1961 (Hereinafter Referred To As 'The Act') & Rejected The Assessee’S Application Filed In Form No.10Ab For Approval In Clause (Iii) Of First Proviso To Section 80G(5) Of The Act. 2. The Grounds Of Appeal Raised By The Assessee Are As Follows: “1. Hon. Cit(Exemption) Erred In Law As Well As On Facts In Rejecting The Registration U/S. 80G(5) By Contending That Major Activities Of Assessee Are Religious In Nature. Hon. Cit(Exemption) Has Not Appreciated The Facts That Although Having Some Of The Shri Kabir Kirti Mandir Kashi

charitable purpose. Thus, the assessee has not violated any provisions of section 80G(5) of the Act, and for that we rely on the judgement in the case of K. V. C. Trust vs. Director of Shri Kabir Kirti Mandir Kashi ITA No.129 /RJT/2025 7 Income Tax (E), Chennai, [2011] 11

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

Section 11 of the Act. While holding that the activities of the assessee trust still can be said to be for charitable

ADHYAKSHYA LOK MELA AMLIKARAN SAMMITTEE,RAJKOT vs. INCOME TAX OFFICER, WARD-1(2),, RAJKOT

Appeal of the assessee is partly allowed for the statistical purposes

Bench: Shri Waseem Ahmed & Ms. Madhumita Roy, आयकर अपील सं./Ita Nos. 424 & 425/Rjt/2018 वष"/Asstt. Years: 2009-2010 & 2010-2011 िनधा"रण वष" िनधा"रण िनधा"रण िनधा"रण वष" वष" Adhyakshya Lok Mela Amlikaran Ito Sammittee Vs. Ward-1(2), A.D. Vyas & Co., Kotecha Nagar Rajkot Main Road, Opp. Kotecha Girls High School, Rajkot-360001 Pan: Aabaa0922F Assessee By : Shri D. M. Rindani, A.R Revenue By : Shri Shramdeep Sinha, D.R सुनवाई क" तारीख/Date Of Hearing : 24/04/2023 घोषणा क" तारीख /Date Of Pronouncement: 17/05/2023 आदेश/O R D E R आदेश आदेश आदेश Per Waseem Ahmed: The Captioned Appeals Have Been Filed At The Instance Of The Assessee Against The Common Orders Passed Under Section 263 Of The Act By The Learned Commissioner Of Income Tax Rajkot Dated 24/03/2014 Arising In The Matter Of Assessment Order Passed Under S. 143(3) Of The Income Tax Act, 1961 (Here-In- After Referred To As "The Act") Relevant To The Assessment Years 2009-10 & 2010- 11. First, We Take Up Ita 424/Rjt/2018, An Appeal By The Assessee For The Ay 2009-10 2. The Assessee Has Raised The Following Grounds Of Appeal: “Ground No 1 Order Of The Learned Cit 1 Rajkot Reopening The Assessment U/S 263 Is Totally Bad On Facts As Well On Law. Learned Cit Ought To Have Considered The Fact That The Assessee Is Already Assessed U/S 143(3) By Ito 1(2) Rajkot.

trusts and societies carrying out genuine charitable objects in the earlier years and substantive conditions stipulated in section 11 to 13 have

ADHYAKSHYA LOK MELA AMLIKARAN SAMMITTEE,RAJKOT vs. INCOME TAX OFFICER, WARD-1(2),, RAJKOT

Appeal of the assessee is partly allowed for the statistical purposes

Bench: Shri Waseem Ahmed & Ms. Madhumita Roy, आयकर अपील सं./Ita Nos. 424 & 425/Rjt/2018 वष"/Asstt. Years: 2009-2010 & 2010-2011 िनधा"रण वष" िनधा"रण िनधा"रण िनधा"रण वष" वष" Adhyakshya Lok Mela Amlikaran Ito Sammittee Vs. Ward-1(2), A.D. Vyas & Co., Kotecha Nagar Rajkot Main Road, Opp. Kotecha Girls High School, Rajkot-360001 Pan: Aabaa0922F Assessee By : Shri D. M. Rindani, A.R Revenue By : Shri Shramdeep Sinha, D.R सुनवाई क" तारीख/Date Of Hearing : 24/04/2023 घोषणा क" तारीख /Date Of Pronouncement: 17/05/2023 आदेश/O R D E R आदेश आदेश आदेश Per Waseem Ahmed: The Captioned Appeals Have Been Filed At The Instance Of The Assessee Against The Common Orders Passed Under Section 263 Of The Act By The Learned Commissioner Of Income Tax Rajkot Dated 24/03/2014 Arising In The Matter Of Assessment Order Passed Under S. 143(3) Of The Income Tax Act, 1961 (Here-In- After Referred To As "The Act") Relevant To The Assessment Years 2009-10 & 2010- 11. First, We Take Up Ita 424/Rjt/2018, An Appeal By The Assessee For The Ay 2009-10 2. The Assessee Has Raised The Following Grounds Of Appeal: “Ground No 1 Order Of The Learned Cit 1 Rajkot Reopening The Assessment U/S 263 Is Totally Bad On Facts As Well On Law. Learned Cit Ought To Have Considered The Fact That The Assessee Is Already Assessed U/S 143(3) By Ito 1(2) Rajkot.

trusts and societies carrying out genuine charitable objects in the earlier years and substantive conditions stipulated in section 11 to 13 have

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. Also it has violated the provision of clause (ii) of sub-section (5) of section 80G of the act and hence the applicant is not entitled to get approval u/s. 80G (5) of the Income Tax Act therefore the present application filed in Form 10AB is liable to be rejected. Looking to the above facts, the present application

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

charitable trust, also it has violated the provision of clause(ii) of sub-section (5) of section 80G of the 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, u/s 80G(5)(iii) was rejected. 7. Aggrieved by the order

SHREE PARJIYA BRAHMAN ABHYUDAY MANDAL,KUTCH vs. CIT(EXEMPTION), AHMEDABAD

In the result, no question of law arises

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं./Ita No.327/Rjt/2023 ("नधा"रण वष" / Assessment Year: (Na) (Hybrid Hearing) Shree Parjiya Brahman Vs. Cit(Exemption) Abhyuday Mandal Ahmedabad Adesarr Rapar, Kutch Rapar, Gujarat 370155 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Abeas2267F (Assessee) (Respondent) Assessee By : Shri Kalpesh Doshi, Ar Respondent By : Shri Sanjay Punglia, Cit.Dr Date Of Hearing : 08/10/2024 Date Of Pronouncement : 06/01/2025 आदेश / O R D E R

11 and 12 would not apply in the case of a trust for charitable purposes or a charitable institution created or established after the commencement of this Act, any income thereof, if the trust or institution is created or established for the benefit of any particular religious community or caste. Therefore, the provision of section

SHRI PLOT SWETAMBER MURTIPUJAK JAIN TAPGACHCHHA SANGH,RAJKOT vs. THE ITO, WARD-1, RAJKOT

Appeal of the assessee is allowed

Bench: Shri Waseem Ahmed & Shri Siddhartha Nautiyal

charitable trust and duly registered under Section 12A of the Act. The assessee in the year under consideration filed its return of income at NIL after claiming exemption under Section 11

SHRI PLOT SWETAMBER MURTIPUJAK JAIN TAPGACHCHHA SANGH,RAJKOT vs. THE ITO, WARD-1, RAJKOT

Appeal of the assessee is allowed

Bench: Shri Waseem Ahmed & Shri Siddhartha Nautiyal

charitable trust and duly registered under Section 12A of the Act. The assessee in the year under consideration filed its return of income at NIL after claiming exemption under Section 11