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)

section 80G(5)(iv) of the Act for the period from 17.04.2021 to AY 2024-25. Thereafter, an application has been made, requesting regular approval u/s 80G(5) of the Act, with supporting documents including trust deed, photos of activities and audit reports & audited financial statements for FY 2020-21 to FY 2023-24. However, the application has been rejected

SHREE MALIYA KADVA PATEL SEVA SAMAJ,,JUNAGADH vs. THE INCOME TAX OFFICER, WARD-1(3),, VERAVAL

Appeal of the assessee is dismissed in above terms

charitable trusts to be eligible to exemption u/s 11 of the Act, In the case of Ahmedabad Rana Caste Association vs Commissioner of Income Tax (1971) 82 ITR 704(SC). The Hon’ble apex court held that such trusts though benefitting only a section of the society, could still be termed as for the benefit of public at large

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) :

C Nr. Sacin Tower 100 FT Road, Anandnagar Prahladnagar Road, Ahmedabad-3800 015 (अपीलाथ"/Assessee) (""यथ"/Respondent) : "नधा"रती क" ओर से/Assessee by : Shri Kalpesh Doshi, ld.AR राज"व क" ओर से/Revenue by : Shri Sanjay Punglia CIT-DR सुनवाई क" तार"ख /Date of Hearing : 09/07/2025 घोषणा क" तार"ख /Date of Pronouncement : 22/07/2025 ORDER Per, Dr. Arjun

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

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.

section 13(1)(c) of Income Tax Act,1961 will be applicable in this case and the assessee-trust is also not claim benefit that the trust is made prior to commencement of this Act. The ld.CIT(E ) also noticed that the following object of the Trust shows that this is a private religious trust: 3

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

C - Trib) 8.10 Right from 1936 the assessee has been carrying on its activities with the same intent and purpose pronounced by the father of nation and assessee was granted registration under section 10(23C)(iv) , section 12A and section 80(5) , therefore, assessee trust was entitled to recognition under section 80G(5) - vide Sevagram Ashram Pratishthan

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

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 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

charitable activities is Relief to Poor, Medical Relief and Education. In the Next 02 years trust is having plan to perform all these activities at large scale. 2. Trust has Registered under Bombay Public Trust Act, 1950 on 13/02/1962. Trust has applied for approval u/s 12AA for First time. Activities of trust has been commenced in the year of creation

VIDHYASAGAR CHARITABLE TRUST,RAJKOT vs. THE ITO WARD-1, RAJKOT, RAJKOT

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

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

Charitable Trust vs. ITO(E) Asst.Year –2011-12 amounting to ₹ 22 lakhs. Accordingly, the AO disallowed the aforesaid rental payment on the ground that any payment towards rent made to the settlor of trust is not an allowable expenses as per section 13(3) of the Act, and accordingly, the AO added the same to the income of the assessee

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

charitable activities according to the PTR. Amreli Modh Vanik Community Property 5 3 Self-certified copy of trust deed/Memorandum & The PTR is itself in English which is attached herewith for Articles of Association(MoA/AoA) in English, if your ready reference. original trust deed is not in English. 4 Please furnish audit reports of last 3 years (F.Ys 2019- Audit reports

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)

3. Facts of the cases are that assessee trust is running since long time. Assessee applied for the registration of Trust in Form No.10AB before the Ld. CIT(E). The Ld. CIT(E) issued the notice on 17/02/2023 through e-mail to furnish the details of the activities of the trust and other supporting documents. In reply assessee

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)

3. Facts of the cases are that assessee trust is running since long time. Assessee applied for the registration of Trust in Form No.10AB before the Ld. CIT(E). The Ld. CIT(E) issued the notice on 17/02/2023 through e-mail to furnish the details of the activities of the trust and other supporting documents. In reply assessee

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 BHAICHAND PREMCHAND VADHAR MEHTA CHARITABLE TRUST,RAJKOT vs. THE ACIT, CPC, BANGLURU THROUGH ITO(EXEMPTION) WARD-1, RAJKOT

In the result, the appeal of the assessee is disposed off in above terms

Bench: Smt.Annapurna Gupta & Shri T.R. Senthil Kumarassessment Year : 2014-15 Shri Bhaichand Premchand Acit, Cpc Bangaluru Vadhar Mehta Charitable Trust Vs Through It( Exemptions) 9, Vrundavan Society Ward-1, Rajkot. Nr. Roda-1, Rajkot. Pan : Aaets 5527 L

Trust Vs Through IT( Exemptions) 9, Vrundavan Society Ward-1, Rajkot. Nr. Roda-1, Rajkot. PAN : AAETS 5527 L (Applicant) (Responent) : Shri Bakul Ganatra, AR Assessee by Revenue by : Shri Shramdeep Sinha, CIT-DR सुनवाई क" तार"ख/Date of Hearing : 12/10/2022 घोषणा क" तार"ख /Date of Pronouncement: 19/10/2022 आदेश/O R D E R PER ANNAPURNA GUPTA, ACCOUNTANT

SHRI GANDHI MAULANA AZAD SHRAMJIVI ASHRA,KUTCH vs. INCOME TAX OFFICER, EXEMPTION WARD 1, RAJKOT, RAJKOT

In the result, appeals of the assessee, are allowed

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

c) The notice u/s. 148(A) has been issued by a Non-Jurisdictional AO. 1. The appellant is a registered trust u/s 12A of the Act and has been carrying out charitable activities since past many years. It is submitted that, the jurisdiction of the appellant lies with ITO Exemption Ward - 1, Rajkot. In order to substantiate our claim

SHRI GANDHI MAULANA AZAD SHRAMJIVI ASHRA,KUTCH vs. INCOME TAX OFFICER, EXEMPTION WARD 1, RAJKOT, RAJKOT

In the result, appeals of the assessee, are allowed

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

c) The notice u/s. 148(A) has been issued by a Non-Jurisdictional AO. 1. The appellant is a registered trust u/s 12A of the Act and has been carrying out charitable activities since past many years. It is submitted that, the jurisdiction of the appellant lies with ITO Exemption Ward - 1, Rajkot. In order to substantiate our claim