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)

1) This trust will do all the educational works related to motivate the society, to remove the darkness of ignorance and to scatter the light of knowledge. 2) This trust will establish, handle and manage nursery, play house. Balwadi, Ghodiyaghar, Anganwadi, mother and children development centres. 3) This trust will establish and manage Gujarati medium and English medium playhouses, nursery

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

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

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 13(1

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)

1) of the Act. 4. That the appellant craves for leave to add, amend and/or modify the grounds of appeal.” 3. The brief facts of the case are that the assessee is a public charitable trust duly registered under the provisions of Mumbai Trust Act, 1950 and Section 12A of the Income Tax Act, 1960. For the year under consideration

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

SHREE BAUA BHAVIK MANDAL NANI TUMBDI,KUTCH vs. CIT(EXEMPTION), 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.367/Rjt/2023 Assessment Year: (Na) (Hybridhearing) Shree Baua Bhavik Mandal Vs. Cit(Exemption), Nani Tumbdi- Charitable Trust, Ahmedabad.

sections of the society. 10. We note that objects of the trust which is stated in the trust deed, are as follows: “Objectives related to God: - 5 | P a g e SHREE BAUA BHAVIK MANDAL NANI TUMBDI – CHARITABLE TRUST 1. To create facilities so that the members of the Baua Nukh family bowing to Shri Sachchamata can celebrate, religious

SHRI JAIN SWETAMBER MURTIPUJAK TAPGACHCHH SANGHA,DHORAJI, DIST. RAJKOT vs. THE NFAC (APPEALS) DELHI, DELHI

In the result the appeal filed by the assessee is allowed

Bench: Shri Waseem Ahmed & Shri Siddhartha Nautiyal

1) of Rs.2,63,026/-as claimed 5.2 In the written submission the A.R of the appellant stated that the appellant was registered u/s 12A. 5.3.1 As per section 12A(b) one of the condition for applicability of sections 11 and 12 is - where the total income of the trust or institution as computed underthis Act without giving effect

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)

12-P(LXX-7) of 1968 [Clarification 2] which had been duly endorsed to all Chambers of Commerce. References are still being received from the public seeking clarifications regarding the taxability of income under the provisions of sections 11(1) and 11(2). 2. The legal position is clarified as under : - Under section 11(1)( a), a trust claiming exemption

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)

12-P(LXX-7) of 1968 [Clarification 2] which had been duly endorsed to all Chambers of Commerce. References are still being received from the public seeking clarifications regarding the taxability of income under the provisions of sections 11(1) and 11(2). 2. The legal position is clarified as under : - Under section 11(1)( a), a trust claiming exemption

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)

Section 143(3) r.w.s 144B of the Income Tax Act, 1961 (hereinafter referred to as “the Act”), vide order dated 09.09.2022. 2. The grievances raised by the assessee are as follows: ITA No.340/RJT/2024 - A.Y. 2020-21 Shree Swaminarayan Mandir Trust vs. ITO “1. The learned Commissioner of Income-tax (Appeals), Income Tax Department NFAC, Delhi erred in confirming the action

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.

12-12-2024. The assessee stated that its majority of the objects are charitable in nature and assessee Ahir Samaj Trust ITA No.49 /RJT/2025 4 has not spent any amount on religious activities, therefore, just to have few objects of religious nature, does not mean that the trust is engaged wholly and substantially for religious activities. The assessee

AKHIL KUTCH RABARI SAMAJ SEVA TRUST,BHUJ KUTCH vs. CIT (EXEMPTION), AHMEDABAD

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

1. That, the learned CIT (Exemption) has wrongly rejected the application filed in form no. 10AB for granting approval u/s 80G(5) of the I.T Act, 1961. 2. That, the findings of the learned CIT(Exemption) are not justified in law as well as facts of the case and required to be deleted. 3. The appellant craves to add, alter

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

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 for a particular cast, i.e. Dasha Shrimali Kandoi Ganti. However, as per the Explanation 2 of Section 13 of the Income Tax Act, 1961, the trust is not created or established for the benefit of the Scheduled castes, backward classes, scheduled tribes or women and children. In addition to the above, our trust was created or established before

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

1. To construct beautiful monuments of Satguru Kabir Swami Maharaj Saheb in the Lahartara Ponds at Kamadpur situated at Varanasi (Kasha Puri) in Uttar Pradesh. 2. To form institution in the name of 'Shri Kabir Kirti Mandir, Kashi' and to publish Amrut Mone Amar Vani, Ramaini Sabda Sakshi Doha and Chopai Chand under his spiritual advice and to deliver religious

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

1-4-2006 to 31-3-2009 where also there would be no need for seeking such approval thereafter, there is an absolute error in not considering the past history and actions of his predecessor accepted by the department. The trust deserves recognition of renewal of approval U/s. 80G(5). 10. It is therefore humbly prayed that the object

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

12 shall be applied to the assessee where the assessment proceedings are pending before the AO. Though such amendment is applicable with effect from 1st October 2014, the courts have held that such amendment is applicable retrospectively. Shree Santan Ashram Charitable Trust vs. ITO Asst.Year 2011-12 7. The assessee without prejudice to the above also submitted that