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5 results for “charitable trust”+ Section 151clear

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Karnataka431Delhi205Mumbai106Chennai80Bangalore40Chandigarh31Pune31Jaipur26Ahmedabad25Hyderabad23Allahabad16Calcutta16Lucknow16Agra10Rajkot5Indore4Telangana4Rajasthan3Amritsar2Nagpur2Varanasi2Kolkata2Cuttack2Visakhapatnam1Andhra Pradesh1Dehradun1Jabalpur1SC1

Key Topics

Section 14813Section 80G(5)7Section 1475Exemption5Section 80G4Section 1513Section 113Section 142(1)3Section 143(3)3Penalty

SHRI NANABHAI BHARVAD SEVA SAMAJ GUJRAT,RAJKOT vs. CIT(EXEMPTION), AHMEDABAD, AHMEDABAD

In the result, the appeal filed by the assessee is treated as allowed\nfor statistical purposes in above terms

ITA 888/RJT/2024[2024-25]Status: DisposedITAT Rajkot21 Jul 2025AY 2024-25
Section 5Section 80GSection 80G(5)Section 80G(5)(iii)

charitable trust, also it has\nviolated the provision of clause(ii) of sub-section (5) of section 80G of the Act\nand hence the assessee is not entitled to get approval u/s. 80G(5) of the Income\nTax Act, therefore the assessee`s application filed in Form 10AB, u/s 80G(5)(iii)\nwas rejected.\n7. Aggrieved by the order

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

3
Addition to Income3
Charitable Trust3
ITA 611/RJT/2025[2017-18]Status: Disposed
ITAT Rajkot
10 Mar 2026
AY 2017-18

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

For Appellant: Shri Kalpesh Doshi, Ld. ARFor Respondent: Shri Abhimanyu Singh Yadav, Ld. Sr. DR
Section 10Section 10(23)(iiia)Section 11Section 139Section 142(1)Section 145(3)Section 147Section 148Section 148ASection 149(1)(b)

trust under 12 of the Act has been carrying out a charitable activity the jurisdiction was that ITO(E), wd – 1, Rajkot, in this case notice issued by the non-jurisdictional officers. Hence invalid. Reliance is placed in the case of ACIT vs. Reshma Petrotech Ltd. (Ahd.Trib.) (21 taxmann.com 161), held that; Section 148, read with section

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

ITA 612/RJT/2025[2016-17]Status: DisposedITAT Rajkot10 Mar 2026AY 2016-17

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

For Appellant: Shri Kalpesh Doshi, Ld. ARFor Respondent: Shri Abhimanyu Singh Yadav, Ld. Sr. DR
Section 10Section 10(23)(iiia)Section 11Section 139Section 142(1)Section 145(3)Section 147Section 148Section 148ASection 149(1)(b)

trust under 12 of the Act has been carrying out a charitable activity the jurisdiction was that ITO(E), wd – 1, Rajkot, in this case notice issued by the non-jurisdictional officers. Hence invalid. Reliance is placed in the case of ACIT vs. Reshma Petrotech Ltd. (Ahd.Trib.) (21 taxmann.com 161), held that; Section 148, read with section

PATEL KELAVANI MANDAL,TAPOVAN SHAIKSHNIK SANKUL vs. THE ITO (EXEMPTION), WARD - 2, RAJKOT, AAYAKAR BHAVAN

In the result, the appeal of the assessee is allowed

ITA 278/RJT/2023[2010-11]Status: DisposedITAT Rajkot07 Mar 2025AY 2010-11

Bench: Dr. Arjun Lal Saini, Am. & Diesh Mohan Sinha, Jm आयकरअपीलसं./Ita No. 278/Rjt/2023 (िनधा"रणवष" / Assessment Year: (2010-11) (Hybrid Hearing) Patel Kelavani Mandal, Junagadh. Vs. The Ito (E), Ward – 2, Tapovan Shaikshnik Sankul, Aaykar Bhavan, Bilkha Road, Race Course Ring Road, Junagadh - 362001 Rajkot - 360001 "ायीलेखासं./जीआइआरसं./Pan/Gir No.: Aabtp7542H (Appellant) (Respondent)

For Appellant: Shri D.M. Rindani, Ld. ARFor Respondent: Shri Abhimanyu Singh Yadav, Ld. Sr DR
Section 11Section 12ASection 139(1)Section 142(1)Section 143(3)Section 147Section 148Section 151

Charitable Trust, is running different types of educational institutions. The assessee has been registered u/s.12AA of the Act w.e.f. AY 2015-16. As such, for the impugned AY 2010-11, the assessee is not entitled to claim exemption of its income u/s.11, 12 and 13 of the Act. The assessee did not file its return of income for the impugned

DHYAN SWAMIBAPA TRUST,SENJALDHAM, TEHSIL : SAVARKUNDLA, DIST: AMRELI vs. THE ITO EXEMPTION, WARD-1, RAJKOT

In the result, the appeal of the assessee is allowed

ITA 244/RJT/2022[2015-16]Status: HeardITAT Rajkot14 Jun 2023AY 2015-16

Bench: Shri Waseem Ahmed & Shri Siddhartha Nautiyalआयकर अपील सं./Ita No.244/Rjt/2022 िनधा"रण वष"/Asstt. Year: 2015-16 Dhyan Swamibapa Trust, Ito Senjaldham, Vs. Ward-1(Exemption), Tehsil Saavarkundala Rajkot. Dist. Amreli-364515 C/O. Sanghavi & Company, Prasham, 4Th Floor, Kasturba Road, Nr. Bilkha Plaza, Rajkot-360001. Pan: Aaatd1598E

For Appellant: Shri G.R Sanghavi, A.RFor Respondent: Shri B.D. Gupta, Sr. D.R
Section 11(2)Section 11(3)Section 12ASection 143(1)

charitable trusts are permitted to accumulate up to 25 per cent of their income without complying with any formalities or condition and such accumulation is not included in the total income. Therefore, we uphold the order of the AAC as it is quite justified in law and the assessee would be entitled to accumulate 25 per cent of the total