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.

ac)(iii) of the Act. 6. Aggrieved by the order of the learned CIT (E ), the assessee is in appeal before us. 7. Shri Kalpesh Doshi, LearnedCounsel, on behalf of the assessee, argued that CIT(Exemption) has denied the registration of trust stating that section 13(1)(c) of Income Tax Act, 1961 is applicable to the assessee, whereas trust

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)

ac) of sub-section (1) of section 122A of the Act, till 30.09.2023 where the due date for making such application has expired prior to such date. 9 | P a g e KRUPA VILAS GAU SEVA TRUST, KUTCH - 370240 15. However, in earlier Circular 8/2022, which was issued on 31.03.2022 the CBDT has given instruction about approval

RAJKOT CITY CYBER SECURITY SOCIETY,RAJKOT vs. ITO WD 1(1)(1), RKT, RAJKOT

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

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

charitable objectives being pursued in public interest. 4. That the assessee has filed an appeal to challenge the validity of order of the Ld. CIT(E) before us on 28.02.2025. 5. During the course of hearing, Ld. AR submitted that the assessee, because of non submission of document and information is due to registration limitation is newly firm trust. That

GOHEL KELAVANI TRUST,RAJKOT vs. CIT EXEMPTIONS , 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./I.T.A. No.46/Rjt/2024 (िनधा"रण वष" / Assessment Year : -Na-) Gohel Kelavani Trust बनाम/ The Cit (Exemptions) 112, Aditya Centre, Rajkot Ahmedabad – 380 015 Vs. Rajkot – 360 001 (Gujarat) "ायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaatg 1452 C (अपीलाथ" /Appellant) .. (""थ" / Respondent) Assessee By : Shri Ashok Mehta, Ld.Ar Revenue By : Shri Sanjay Punglia, Ld. Cit(Dr) सुनवाई की तारीख / Date Of Hearing 17 /03/2025 घोषणा की तारीख /Date Of Pronouncement 7 /04/2025 आदेश / O R D E R Per Dinesh Mohan Sinha: This Appeal By The Assessee Is Directed Against The Order Passed By The Ld. Commissioner Of Income Tax (Exemption), Ahmedabad [Hereinafter Referred To As “Cit(E)”], Dated 09/01/2024, Rejecting The Application For Registration Under Section 12Ab Of The Income Tax Act, 1961 (Hereinafter Referred To As “The Act”).

12 or section 10(23C) of the Act. In light of such disclosure, the application was rightly filed under section 12A(1)(ac) of the Act. 5.1. The Ld.Authorized Representative (AR) for the assessee submitted that, instead of verifying the genuineness of the trust or examining its charitable

SHREE LOLADI MATAJI MADH TRUST,GANDHIDHAM vs. 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./I.T.A. No.836/Rjt/2024 (िनधा"रण वष" / Assessment Year : -Na-) Shree Loladi Mataji Madh बनाम/ The Pr.Cit (Exemptions) Trust Ahmedabad – 380 015 Vs. Shinay, Vagamshi Faliya Shinay Gandhidham – 370 205 (Gujarat) "ायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aayts 3998 R (अपीलाथ" /Appellant) (""थ" / Respondent) .. Assessee By : Shri Mehul Ranpura, Ld.Ar Revenue By : Shri Sanjay Punglia, Ld. Cit(Dr) सुनवाई की तारीख / Date Of Hearing 12 /02/2025 घोषणा की तारीख /Date Of Pronouncement 05/05/2025 आदेश / O R D E R Per Dinesh Mohan Sinha: This Appeal By The Assessee Is Directed Against The Order Passed By The Ld. Commissioner Of Income Tax (Exemption), Ahmedabad [Hereinafter Referred To As “Cit(E)”], Dated 02/09/2024, Rejecting The Application For Registration Under Section 12Ab Of The Income Tax Act, 1961 (Hereinafter Referred To As “The Act”).

12 or section 10(23C) of the Act. In light of such disclosure, the application was rightly filed under section 12A(1)(ac) of the Act. 5.1. The Ld.Authorized Representative (AR) for the assessee submitted that, instead of verifying the genuineness of the trust or examining its charitable

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

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)

charitable organizations. Due to absence of registration, tax liability is fastened even though they may otherwise be eligible for exemption and fulfil other substantive conditions. However, the power of condonation of delay in seeking registration was not available. 8.3 In order to provide relief to such trusts and remove hardship in genuine cases, section 12A of the Income

RETIRED BANK EMPLOYEES CHARITABLE AND EDUCATIONAL TRUST,BHUJ 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 Sinhaआयकर अपील सं./I.T.A. No.308/Rjt/2024 (िनधा"रण वष" / Assessment Year : -Na-) Retired Bank Employees बनाम/ The Cit (Exemptions) Charitable & Educational Ahmedabad – 380 015 Vs. Trust 2, Sharda Society Bhuj-Kachchh, Bhuj Bhuj – 370 001 (Gujarat) "ायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aabar 5167 M (अपीलाथ" /Appellant) (""थ" / Respondent) .. Assessee By : Ms. Chaunauti H. Dholakia, Ld.Ar Revenue By : Shri Sanjay Punglia, Ld. Cit(Dr) सुनवाई की तारीख / Date Of Hearing 03 /04/2025 घोषणा की तारीख /Date Of Pronouncement 11 /04/2025 आदेश / O R D E R Per Dinesh Mohan Sinha: This Appeal By The Assessee Is Directed Against The Order Passed By The Ld. Commissioner Of Income Tax (Exemption), Ahmedabad [Hereinafter Referred To As “Cit(E)”], Dated 30/03/2024, Rejecting The Application For Registration Under Section 12Ab Of The Income Tax Act, 1961 (Hereinafter Referred To As “The Act”).

trust had duly furnished documents apart from documents uploaded along with the application filed and had also never claimed exemption under section 11, 12 or section 10(23C) of the Act. In light of such disclosure, the application was rightly filed under section 12A(1)(ac) of the Act. 5.1. The Ld.Authorized Representative (AR) for the assessee submitted before

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

ac) of sub-section (1) of section 12A is hereby rejected in respect of provisional registration granted to him on 30- 11-2022. 4. That the assessee field an appeal against the impugned order dated 28.07.2023 before these Tribunal. (i) During the course of argument the Ld AR has submitted that the activities of the trust that the activities

SHREE SATYAY MATAJI MANDIR MANGROLIYA PARIVAR TRUST PITHVAJAL,AMRELI vs. THE CIT(EXEMPTION), AHMEDABAD, AHMEDABAD

ac)(vi-item(B)\nof the Act, on 19.02.2024. In reference to the application filed by the assessee in\nForm No. 10AB, the assessee was requested to submit certain details/documents\nvide notice dated 06.05.2024 of ld CIT(E ). In response to the said notice, the\nassessee, submitted its reply vide letter dated 31.05.2024 and filed certain\ndetails. However, on perusal

SHREE KHODIYAR GAU SEVA YUVAK MANDAL CHARITABLE TRUST,JAMNAGAR vs. THE CIT(EXM.), 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./I.T.A. No.96/Rjt/2024 (िनधा"रण वष" / Assessment Year : 2023-24) Shree Khodiyar Gau Seva बनाम/ The Cit (Exemption) Yuvak Mandal Charitable Ahmedabad – 380 015 Vs. Trust Moti Veraval, Tal. Lalpur Dist. Jamnagar – 361 012 "ायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaxts 8749 R (अपीलाथ" /Appellant) (""थ" / Respondent) .. Assessee By : Ms. Amoli Gusani, Ld.Ar Revenue By : Shri Sanjay Punglia, Ld.Cit-Dr

12 or section 10(23C) of the Act. In light of such disclosure, the application was rightly filed under section 12A(1)(ac) of the Act. 5.1. The Ld. Authorized Representative (AR) for the assessee submitted that, instead of verifying the genuineness of the trust or examining its charitable

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

ac)(iii) of the Act was rejected by ld.CIT( E). 6. Aggrieved by the order of Ld. CIT(E), the assessee is in appeal before us. 7. Shri Mehul Ranpura, Learned Counsel for the assessee, took us through object clause of the assessee-trust, which is mentioned in the application in Form-10AB, which is placed in paper book pages

JITO GANDHIDHAM CHAPTER,GANDHIDHAM vs. CIT(EXEMPTION), AHMEDABAD, AHMEDABAD

section 12A(1)(ac)(iii) of the Income-tax Act,\n1961. Therefore, the assessee-trust was requested to submit certain\ndetails/documents vide notice dated 25.07.2024. In response to the said notice,\nthe assessee- trust has submitted certain details. On perusal of objects/objectives\nof the applicant/assessee, as stipulated in the “Memorandum of Association”, it\nwas observed by ld CIT (E) that

LADHABAPA CHARARITABLE AND WELF TRUST,RAJKOT vs. CIT(EXEMPTION) AHMEDABAD, AHMEDABAD

In the result the appeal filed by the assessee is allowed for Statistical purpose

Bench: Dr. Arjun Lal Saini, Am. & Dinesh Mohan Sinha, Jm आयकर अपील सं./Ita No. 928/Rjt/2024 (िनधा"रण वष" / Assessment Year: (2024-25) (Hybrid Hearing) Ladhabapa Charitable & Welf Trust Vs. Cit (E), Ahmedabad Shraddha Estate 3Rd Floor, Tagore Marg Virani High School Chowk, Rajkot- 363641, Gujarat India "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaatl2581K (Appellant) (Respondent)

ac) of sub-section (1) of section 12A of the Income Tax Act, 1961 is rejected and also your provisional registration stands cancelled. However, the applicant/assessee has failed to file documentary evidences in support of the application.  Genuineness of the trust and its activities.  Consonance of its objectives with its charitable purpose.  Last three years of audited financial statements

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

section 12AB of the Act, on the ground that the object of the assessee- trust are restricted to the benefit of a particular religious community and caste and not for public at large. 3. Succinctly, the factual panorama of the case is that assessee before us is a charitable-trust. The assessee has filed Form 10AB, u/s. 12A(1)(ac

SHREE AMRELI MODH VANIK COMMUNITY PROPERTY,AMRELI vs. THE CIT-(EXEMPTION), AHMEDABAD

In the result, the grounds raised by the assessee are found devoid of merits and the same is hereby rejected

Bench: Granting Registration. The Assessee Has Not Replied To The Above Notice, After Two Reminders, The Assessee Submitted The Details Stating That The Trust Is Maintaining & Providing Property Prominently Known As “Modh Mahajan Vadi” To The Modh Mahajan & Other Communities People On Various Occasions Of Marriage, Social Gathering, Social Events, Lecturers Etc., Along With Other Charitable Activities For General Benefits Of Community & Public At Large & Regularly Complying All The Provisions Of The Bombay Public Trust Act, 1950, Including Filing Audit Reports & Giving Charity Contribution To The Charity Commissioner Regularly.

ac will nor render the trust as not entitle for registration. 45(II) ITCL 57 Chennai ITAT. 4. Where original trust deed as well as copy thereof along with income and expenditure account is already furnished. The rejection of 12A application will not approve. 27 SOT 423 Delhi ITAT. I.T.A No. 141/Rjt/2019 A.Y. N.A. Page No 6 Amreli Modh Vanik

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)

ac)(iii) of the Act. “(1) The objects of the trust are not restricted only Sajisavai Sampraday but it is also for general public at large (Paperbook pages 30-62). At the beginning of the objects, it has been specifically mentioned that the trust will act without discrimination of caste (Paperbook Page 30, 41). Thus, it is patent on plain

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)

ac)(iii) of the Act. “(1) The objects of the trust are not restricted only Sajisavai Sampraday but it is also for general public at large (Paperbook pages 30-62). At the beginning of the objects, it has been specifically mentioned that the trust will act without discrimination of caste (Paperbook Page 30, 41). Thus, it is patent on plain

JAIN SANGHATANA FOUNDATION-JAMNAGAR,JAMNAGAR vs. THE PRINCIPAL COMMISSIONER OF INCOME TAX (EXEMPTION), AHMEDABAD

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

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकरअपीलसं./Ita No. 359/Rjt/2025 ("नधा"रणवष" / Assessment Year: (2025-26) Jain Sanghatana Foundation -Jamnagar, Cit (Exemption), Ahmedabad Vs. 15 Sidhbath Complex, K V Road, Aayakar Bhawan, Anandnagar- Jamnagar - 361001 Prahladnagar Road, Ahmedabad - 380015 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aajaj8198C (Appellant) (Respondent) Appellant By : Shri Sagar Shah, Ld. Ar Respondent By : Shri Sanjay Punglia, Ld. Sr. (Dr) Date Of Hearing : 07/07/2025 Date Of Pronouncement : 03/10/2025

ac) (iii) of the act, the copy of the also certificate, placed on record. The Trust has applied for Provisional Registration under section 80G(5)(iv) of the Act vide Form 10A dated 29.03.2023. The copy of Form 10A along with the copy of the Provisional Registration granted in the Form 10AC is placed on record. The Trust has applied