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

Trust with charitable objects, which existed for the benefit of a particular religious community qualified as charitable entity serving the public at large and this was sufficient for grant of registration under section 12A of the Act, and the provisions of section 13(1

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)

Charitable Trust Jamat (supra). If the benefit of religious endowments too ensures for the benefit of the public, then the religious trusts/endowments too will be entitled to the exemption provided by section 11 of the Act. A religious trust could be 'public' or 'private'. Section 13(1

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.

trust are both Religious & Charitable in nature whereas objects under clause 4(1) & 4(3) are charitable in nature appear to be restricted to benefit of a particular religious community or caste i.e. Bauva Nukh. Therefore there is specified violation as defined in the Explanation to section 12AB(4).For that our explanation are as under: Section 13

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. Therefore, section 13(9) does not make reference to any other sub-section of section 11 and only makes reference to section 11(2) of the Act. Notably, section 11(2) of the Act refers to accumulation that a public charitable trust

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

THE JT. CIT (EXEMPTIONS)(OSD), CIRCLE-2,, AHMEDABAD vs. GYANGANGA EDUCATION SOCIETY,, RAJKOT

In the result, the Revenue appeal is hereby dismissed

Bench: Us That This Similar Issue Is Being Adjudicated By The Very Same Bench Of This Tribunal In Assessee’S Own Case In Ita Nos. 15 & 16/Rjt/2015 Vide Order Dated 29.06.2022 Relating To The Assessment Years 2010-11 & 2011-12. Further This Order Has Been Followed In Ita No. 472, 1170 & 2316/Ahd/2017 For The Assessment Years 2012-13, 2013-14 & 2014-15 By Order Dated 31.08.2022. Now The Present Assessment Year Is 2015-16, Which Is Fully Covered By The Above Orders Of This Tribunal & Copy Of The Orders Are Also Placed On Record.

charitable trust registered under section 12A of the Income Tax Act, 1961 ("the Act" for short) and engaged in the activity of imparting education and running schools in the city of Rajkot. The assessee filed its return of income declaring income at Rs.NIL and claimed exemption under section 11 of the Act. The returns were selected for scrutiny assessment

THE DCIT, (EXEMPTION) CIRCLE-2,, AHMEDABAD vs. GYANGANGA EDUCATION SOCIETY,, RAJKOT-GUJARAT

In the result the appeals filed by the Revenue are hereby dismissed

Bench: Smt.Annapurna Gupta & T.R. Senthil Kumar

charitable trust registered under section 12A of the Income Tax Act, 1961 ("the Act" for short) and engaged in the activity of imparting education and running schools in the city of Rajkot. The assessee filed its return ITA No.15 & 16/RJT/2015 2 of income declaring income at Rs.NIL and claimed exemption under section 11 of the Act. The returns were selected

THE DCIT, (EXEMPTION) CIRCLE-2,, AHMEDABAD vs. GYANGANGA EDUCATION SOCIETY,, RAJKOT-GUJARAT

In the result the appeals filed by the Revenue are hereby dismissed

Bench: Smt.Annapurna Gupta & T.R. Senthil Kumar

charitable trust registered under section 12A of the Income Tax Act, 1961 ("the Act" for short) and engaged in the activity of imparting education and running schools in the city of Rajkot. The assessee filed its return ITA No.15 & 16/RJT/2015 2 of income declaring income at Rs.NIL and claimed exemption under section 11 of the Act. The returns were selected

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

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

section 13(1)(b) is not applicable to our Trust." However, vide his letter dated 07/07/2023, the applicant has pointed out following activities of the Trust being carried out "Main area of 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 Trust Act all provisions related to Trust are being followed by the Trust in day- to-day business. The books of accounts of the Trust are Audited by a charted account. The Trust is the owner of the property the details is placed on record (Page No. 19 to 21 paper book) and the Ld. A.R. prayed that

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

charitable or religious purposes or in part only for such purposes, or of income being voluntary contributions referred to in sub-clause (iia) of clause (24) of section 2, shall, if the total income in A.Y. 2011-12 3 respect of which he is assessable as a representative assessee (the total income for this purpose being computed under this

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

13(1)(b) is applicable only to those charitable trusts and organisations which have been created on or after 01.04.1962, therefore the trust which were in existence on 01.04.1962 will not lose exemption by invoking provisions of section

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.

trust cannot be termed as charitable within the meaning of section 2(15) of the Act and against the provisions of Section 13(1

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

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

SATVARA GNATI SAMAJ SEVA MANDAL - MORBI,MORBI vs. THE COMMISSIONER OF INCOME TAX (EXEMPTIONS), RAJKOT

The appeal of the assessee is allowed for statistical purpose

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं./Ita No. 43 & 44/Rjt/2024 (Assessment Year: Na) (Hybrid Hearing) Satvara Gnati Samaj Seva Mandal. Vs. Cit(Exemption), Ahmedabad. Shree Ashapura Nivas, Sundarvan Society, Shakat Sanala, Morbi. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Abbts5898L (अपीलाथ"/Appellant) (""यथ"/Respondent)

charitable trust and has been settled by the Hon’ble Supreme Court in the case of CIT Vs. Palghat Shadi Mahal Trust (120 Taxmann.com 889), wherein the Hon’ble Apex Court held that where the benefit is available to Muslims from all over the world, none of whom except in Kerala are backward classes, the provision of section 13(1

SATVARA GNATI SAMAJ SEVA MANDAL - MORBI,MORBI vs. THE COMMISSIONER OF INCOME TAX (EXEMPTIONS), RAJKOT

The appeal of the assessee is allowed for statistical purpose

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं./Ita No. 43 & 44/Rjt/2024 (Assessment Year: Na) (Hybrid Hearing) Satvara Gnati Samaj Seva Mandal. Vs. Cit(Exemption), Ahmedabad. Shree Ashapura Nivas, Sundarvan Society, Shakat Sanala, Morbi. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Abbts5898L (अपीलाथ"/Appellant) (""यथ"/Respondent)

charitable trust and has been settled by the Hon’ble Supreme Court in the case of CIT Vs. Palghat Shadi Mahal Trust (120 Taxmann.com 889), wherein the Hon’ble Apex Court held that where the benefit is available to Muslims from all over the world, none of whom except in Kerala are backward classes, the provision of section 13(1