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5 results for “charitable trust”+ Section 124(1)(ac)clear

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Karnataka362Hyderabad39Mumbai34Delhi33Calcutta16Pune13Bangalore10Chandigarh7Rajkot5Varanasi4Surat4Chennai3Jaipur2Ahmedabad2Dehradun2Raipur2Rajasthan2SC2Telangana2Kolkata1Andhra Pradesh1Indore1Agra1

Key Topics

Section 12A(1)(ac)17Section 12A11Section 13(1)(b)6Exemption5Section 12(1)(ac)2Section 112Charitable Trust2

SHIA IMMAMI ISMALIA GIRLS ACADEMY,BHUJ vs. CIT (EXEMPTION), AHMEDABAD

In the result, the appeal of the assessee is allowed for statistical\npurposes

ITA 50/RJT/2025[NA]Status: DisposedITAT Rajkot30 Jun 2025
Section 12ASection 12A(1)(ac)

124(1)(ac)(ii).\nPage 2\nITA No.50/RJT/2025/AY.Ν.Α.\nShia Immami Ismalia Girls Academy\n3. In view of the above, the application filed on 28/03.2024 in Form No. 10AB, u/s.\n12A(1)(ac)(ii) is non maintainable and liable to be rejected as such, without going into the\nmerits. Therefore, the present application is rejected for statistical purposes

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

In the result, no question of law arises

ITA 327/RJT/2023[NA]Status: DisposedITAT Rajkot06 Jan 2025

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

For Appellant: Shri Kalpesh Doshi, ARFor Respondent: Shri Sanjay Punglia, CIT.DR
Section 11Section 124(1)(ac)Section 12ASection 12A(1)(ac)Section 13(1)(b)

124(1)(ac)() should not be rejected for the reasons discussed in the notice" 5. However, the assessee has not furnished any response. Therefore, ld. CIT(E ), from the application of the assessee, noticed that there is a violation of the provisions of section 13(1)(b) of the Act. The Ld CIT(E ) noticed that section 13(1

SHRI KADVA PATIDAR SAMAJ ISHVARIYA MAHADEV,ISHWARIYA, DIST. AMRELI vs. THE CIT(EXEMPTION), AHMEDABAD, AHMEDABAD

Appeals of the assessees are treated as allowed

ITA 852/RJT/2024[2024-25]Status: DisposedITAT Rajkot21 Jul 2025AY 2024-25

Bench: Dr. Arjun Lal Saini. & Shri Dinesh Mohan Sinhaआयकर अपील सं./Ita No. 846/Rjt/2024 (िनधा"रण वष" / Assessment Year: (N.A.) (Hybrid Hearing) Shri Leuva Patel Samaj Nani Kunkavav The Cit (Exemption), Ahmedabad Room No.609, 6Th Floor, Aayakar Nani Kunkavav, Moti Kunkavav Vs. Dist. Amreli-365450 Bhawan (Vejalpur) 100 Foot Road, Pan No.: Aavts 8719 H Anandnagar-Prahaladnagar Road, Ahmedabad-380 015 (Appellant) (Respondent)

For Appellant: Shri D. M. Rindani, Ld. ARFor Respondent: Shri Praveen Verma, Ld. CIT (DR)
Section 12(1)(ac)Section 12ASection 12A(1)(ac)

124(1)(ac)(iii) should not be rejected and also your provisional registration should not be cancelled for the reasons discussed in the notice. 4. Your response should be submitted on or before 05.08.2024. Further, this is final opportunity and no request for adjournment will be entertained". Further, you are requested to note that in case of non-compliance/part

SHRI LEUVA PATEL SAMAJ NANI KUNKAVAV,AMRELI vs. THE CIT(EXEMPTION), AHMEDABAD, AHMEDABAD

Appeals of the assessees are treated as allowed

ITA 846/RJT/2024[2024-25]Status: DisposedITAT Rajkot21 Jul 2025AY 2024-25

Bench: Dr. Arjun Lal Saini. & Shri Dinesh Mohan Sinhaआयकर अपील सं./Ita No. 846/Rjt/2024 (िनधा"रण वष" / Assessment Year: (N.A.) (Hybrid Hearing) Shri Leuva Patel Samaj Nani Kunkavav The Cit (Exemption), Ahmedabad Room No.609, 6Th Floor, Aayakar Nani Kunkavav, Moti Kunkavav Vs. Dist. Amreli-365450 Bhawan (Vejalpur) 100 Foot Road, Pan No.: Aavts 8719 H Anandnagar-Prahaladnagar Road, Ahmedabad-380 015 (Appellant) (Respondent)

For Appellant: Shri D. M. Rindani, Ld. ARFor Respondent: Shri Praveen Verma, Ld. CIT (DR)
Section 12(1)(ac)Section 12ASection 12A(1)(ac)

124(1)(ac)(iii) should not be rejected and also your provisional registration should not be cancelled for the reasons discussed in the notice. 4. Your response should be submitted on or before 05.08.2024. Further, this is final opportunity and no request for adjournment will be entertained". Further, you are requested to note that in case of non-compliance/part

SHREE MADHAPAR JAIN SAMAJ,MADHAPAR vs. CIT(EXEMPTION), AHMEDABAD

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

ITA 218/RJT/2024[NA]Status: DisposedITAT Rajkot03 Nov 2025

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं /.Ita No.218/Rjt/2024 "नधा"रणवष"/ Assessment Year: Na Shree Madhapar Jain Samaj Cit (Exemption) बनाम Shri Aayambil Shala Junavas Ahmedabad Madhapar, Bhuj, Gujarat-370020 Vs. Pan : Aayts4000N (अपीलाथ"/Appellant) (""यथ"/Respondent) :

For Appellant: Shri Darshak Thakkar, ARFor Respondent: Smt. Pallavi, CIT-DR
Section 11Section 12A(1)(ac)Section 13(1)(b)

Section 12A(1)(ac)(iii) (hereinafter referred to as “the Act”) and provisional registration was also cancelled. 2. The grounds of appeal raised by the assessee are as under: “1. The Learned CIT (Exemption) has erred in law as well as on fact in framing opinion about the genuineness of the activities of the trust or institutions. Therefore, the impugned