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

119(2)(b). 4. Prayer: In view of the above, the Revenue prays that the Hon'ble ITAT uphold the disallowance of the deduction claimed under Section 80P and accept the M.A. filed by the revenue and accordingly amend its own previous order and restore the order of CPC as the provision of act U/s 80 AC (ii) are very

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)

trust or institution for condoning the delay in filing Form No. 10B and in the exercise of the powers conferred under section 119(2) of the Act, the Central Board of Direct Taxes vide Circular No. 10/2019 dated 23rd May, 2019 and Circular No. 28/2019 dated 27th September, 2019 both issued vide F.No. 197/55/2018-ITA-I has directed that (i) The delay

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 activities of the assessee- trust. It is also stated by CIT (E) in the order vide para 8.1 that it has also not clarified that Gaushala is being run from this address and there is no other property shown in its Balance Sheet. In this regards, it is stated that during the assessment proceedings, the assessee trust has already

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

Appeals of the assessee are allowed for\nstatistical purposes

119(1) of the Act, extends the\ndue date for electronic filing of such Form as under:\n(i)\nThe application for registration or approval under Section 10(23C), 12A or 80G of\nthe Act in form No.10AB, for which the last date for filing falls on or before 29th\nSeptember, 2022, may be filed on or before 30th September

SHRI LEUVA PATEL KELAVANI MANDAL,JETPUR 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 Sinhaआयकर अपील सं./Ita No.138/Rjt/2025 ("नधा"रण वष" / Assessment Year: (2022-23) Shri Leuva Patel Kelavani Mandal Vs. Cit(Exemption), Room No.609, 6Th Floor, Aayakar 01, Shri Leuva Patel Kelavni, Jetpur (Guj) -360370, Bhavan, Nr. Sachin Tower, 100Ft Road, Anandnagar-Prahladnagar Road, Ahmedabad-380015 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aants5027Q (Appellant) (Respondent) Appellant By : Shri Sumit Shingala, Ld. Ar Respondent By : Shri Sanjay Punglia, Ld. Cit(Dr) : 08/10/2025 Date Of Hearing Date Of Pronouncement : 04/11/2025 आदेश / O R D E R Per, Dinesh Mohan Sinha, Jm:

Charitable or religious trust-Registration of (Denial of registration) - Assessee trust filed an application for grant of registration under section 12AB - Commissioner (Exemption) rejected same on ground that objects of trust were restricted to benefit of a particular religious community or caste, i.e., 'Leuva Patel' community - Tribunal held that provisions of section 13 could be invoked only at time

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

119 of the Act, extends the due date of making an application in,-\n(i)\n(ii)\nForm No.10A, in case of an application under clause (i) of the first proviso to\nclause (23C) of section 10 or under sub-clause (i) of clause (ac) of sub-section (1)\nof section 12A or under clause (i) of the first proviso