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
ITA 360/RJT/2024[2024-25]Status: DisposedITAT Rajkot29 Sept 2025AY 2024-25
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
For Appellant: Shri Mehul Ranpura, ld.ARFor Respondent: Shri Sanjay Punglia CIT-DR
Section 12ASection 12A(1)(ac)Section 80G(5)
Section 13(1)(b) of the Act, is not applicable to the assessee-trust. For that Ld. Counsel took us through the page-16 of paper book wherein registration certificate issued by Charity Commissioner Bombay is placed in the paper book pages 18, 19 and 22. The Ld. Counsel also submitted the undertaking made by the trustee, which is placed
