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 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

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

SHREE SANSKAR TIRTH EDUCATIONAL AND CHARITABLE TRUST,JAMNAGAR vs. THE CIT(EXEMPTIONS), , AHMEDABAD

In the result, the appeal of the assessee is allowed

section 10(23C)(vi) of the Act to the assessee trust in the instant set of facts. ITA No. 110/Rjt/2018 A.Y. 2017-18 8 Shree Sanskar Tirth Educational & Charitable Trust vs. CIT (Exemption) 6. In the result, the appeal of the assessee is allowed. Order pronounced in the open court on 17

SHRI KAKA VALLABHJI GRUHVALLABHIYA TRUST,PORBANDAR vs. 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 Sinhaआयकरअपीलसं./Ita No.123/Rjt/2025 ("नधा"रणवष" / Assessment Year: (2025-26) Shri Kaka Vallabhji Gruhvallabhya Trust Vs. Cit(Exemption), Room No.609, 6Th Floor, Aayakar Shree Chandragopalji Govedhaneshji Maharaj, Vekurdi Plot, Bhavan, Nr. Sachin Tower, 100Ft Porbandar - 360575 Road, Anandnagar-Prahladnagar Road, Ahmedabad-380015 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aahts6624H (Appellant) (Respondent) Appellant By : Shri Viral Vajani, Ld. Ar Respondent By : Shri Sanjay Punglia, Ld. Cit(Dr) : 24/07/2025 Date Of Hearing Date Of Pronouncement : 16/10/2025 आदेश / O R D E R Per Dinesh Mohan Sinha, Jm:

charitable activities such as annadanam, since temples were open to general public irrespective of caste, creed, sex, colour etc., and there was no specific instance of violations to allege that assessee trust was a religious trust, assessee was entitled for approval under section 80G(5)(vi) 17

SHREE SWAMINARAYAN MANDIR TRUST ,RAMPAR vs. THE ITO, EXEMPTION WARD - 1, RAJKOT

In the result, appeal filed by the assessee is allowed for statistical purpose, in above terms

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं./Ita No.340/Rjt/2024 ("नधा"रण वष" / Assessment Year: (2020-21)

charitable organizations. Due to absence of registration, tax liability is fastened even though they may otherwise be eligible for exemption and fulfil other substantive conditions. However, the power of condonation of delay in seeking registration was not available. 8.3 In order to provide relief to such trusts and remove hardship in genuine cases, section 12A of the Income

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 SHAMJIBHAI HARJIBHAI TALAVIA CHARITABLE TRUST,RAJKOT vs. THE PR. CIT(EXEMPTION), AHMEDABAD, AHMEDABAD

The appeal of the assessee is dismissed

Bench: Mrs. Annapurna Gupta & Shri Siddhartha Nautiyal(Through Web-Based Video Conferencing Platform) िनधा"रणवष"/Assessment Year: 2015-16 Shri Shamjibhai Harjibhai Talavia Vs. The Pr. Commissioner Of Charitable Trust, Income-Tax (Exemption), 50 Feet Road, 7-Parsana Society, Ahmedabad Rajkot-360002 Pan : Aacts 8845 F अपीलाथ" अपीलाथ"/ (Appellant) अपीलाथ" अपीलाथ" "" "" यथ" "" "" यथ" यथ"/ (Respondent) यथ" Assessee By : Shri Mehul Ranpura, Ar Revenue By : Shri Shramdeep Sinha, Cit-Dr सुनवाई क" तारीख/Date Of Hearing : 04.09.2023 घोषणा क" तारीख /Date Of Pronouncement: 04.12.2023 आदेश आदेश/O R D E R आदेश आदेश Per Annapurna Gupta: This Appeal Filed By The Assessee Is Directed Against The Order Passed By The Learned Commissioner Of Income-Tax (Exemptions), Ahmedabad [Herein-After Referred To As “Cit(Exemptions)”] Dated 23.03.2021, In Exercise Of His Revisionary Powers Under Section 263 Of The Income-Tax Act, 1961 [Hereinafter Referred To As “The Act”], For The Assessment Year 2015-16. 2. The Assessee Has Raised Following Grounds Challenging The Validity Of Revisionary Jurisdiction Exercised By The Ld. Cit (Exemptions) In The Present Case:- “1. The Grounds Of Appeal Mentioned Hereunder Are Without Prejudice To One Another. 2. The Order Passed By Pr. Commissioner Of Income-Tax (Exemption), Ahmedabad [Hereinafter Referred As To The “Pr. Cit”] Is Bad & Illegal & Requires To Be Quashed.

Charitable Trust Vs. PCIT(E) AY : 2015-16 assessee had never made any such claim in its return of income and, therefore, the claim needed to be verified and required scrutiny. His finding recorded in this regard at paragraph no. 6 of his order is as under:- “6. The assessee has made an alternate contention (as summarized in para

SEASONS SQUARE CHARITABLE TRUST,,RAJKOT vs. THE PR. COMMISSIONER OF INCOME TAX (EXEMPTIONS), , AHMEDABAD

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

trust under section 12AA of the Act on 17-03-2017, in response to which Ld. Pr. CIT issued letter dated 12-05-2017 asking for certain details. However, on the date of hearing, none appeared on behalf of I.T.A Nos. 402/Rjt/2017 & 35/Rjt/2018 Page No. 4 Seasons Square Charitable

SEASONS SQUARE CHARITABLE TRUST,,RAJKOT vs. THE COMMISSIONER OF INCOME TAX (EXEMPTIONS), , AHMEDABAD

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

trust under section 12AA of the Act on 17-03-2017, in response to which Ld. Pr. CIT issued letter dated 12-05-2017 asking for certain details. However, on the date of hearing, none appeared on behalf of I.T.A Nos. 402/Rjt/2017 & 35/Rjt/2018 Page No. 4 Seasons Square Charitable

KRUPA VILAS GAU SEVA TRUST,KUTCH vs. CIT(EXEMPTION), AHMEDABAD

Appeals of the assessee are allowed for statistical purposes

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकरअपीलसं./Ita No. 162/Rjt/2023 (Assessment Year: Na) (Hybrid Hearing)

charitable activities of the assessee- trust. It is also stated by CIT (E) in the order vide para 8.1 that it has also not clarified that Gaushala is being run from this address and there is no other property shown in its Balance Sheet. In this regards, it is stated that during the assessment proceedings, the assessee trust has already

ASHOK GONDHIA MEMORIAL TRUST,RAJKOT vs. THE ITO EXEMPTION, WARD -1, RAJKOT, RAJKOT

In the result, the appeal of the assessee is allowed

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

17. I have carefully considered the rival contentions. I find that the A.O. appears to have been carried away by the management operational agreement entered into by the appellant trust with effect from Aug-2006 with Wockhardt Hospitals Ltd. The A.O. has primarily failed to appreciate that the appellant trust and Wockhardt Hospitals Ltd are two separate legal entities

SHRI SAJISAVAI MOXDHAM SEVA TRUST ,SAVARKUNDLA, DIST. AMRELI vs. THE 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 Nos. 848 & 849/Rjt/2024 Shri Sajisavai Moxdham Seva Vs. The Cit (Exemption), Trust-Amreli, Savarkundla, Ahmedabad Amreli "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Abbts9964K (अपीलाथ"/Appellant) (""यथ"/Respondent)

trust at sl. nos. 7, 9, 15, 16, 17 and 19 are charitable in nature and restricted for the benefit of public at large. Thus, notice remained un- complied with. 4. That the assessee filed an appeal against the impugned order passed by CIT(E) dated 30-08-2024. The CIT(E) observed that the objects of assessee of assessee

SHRI SAJISAVAI MOXDHAM SEVA TRUST ,SAVARKUNDLA, DIST. AMRELI vs. THE CIT(EXEMPTION), 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 Nos. 848 & 849/Rjt/2024 Shri Sajisavai Moxdham Seva Vs. The Cit (Exemption), Trust-Amreli, Savarkundla, Ahmedabad Amreli "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Abbts9964K (अपीलाथ"/Appellant) (""यथ"/Respondent)

trust at sl. nos. 7, 9, 15, 16, 17 and 19 are charitable in nature and restricted for the benefit of public at large. Thus, notice remained un- complied with. 4. That the assessee filed an appeal against the impugned order passed by CIT(E) dated 30-08-2024. The CIT(E) observed that the objects of assessee of assessee

MORBI PLOT JAIN TAP GACHH SANGH,,MORBI vs. ASSTT. COMMR. OF INCOME TAX(CPC),, BANGLORE

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

17 We dispose of this writ application with a direction that the writ applicant - Trust shall produce the entire record available with it as on date before the department and the department shall look into the entire record closely and threadbare and ascertain whether the Trust being a registered charitable Trust had been issued the registration certificate under Section

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

LATE SHANTABEN CHANDRASHANKAR VYAS CHARITABLE TRUST,RAJKOT vs. THE DEPUTY COMMISSIONER OF INCOME TAX, (CPC),, BANGALORE

In the result, the appeal of the assesse is hereby dismissed

Bench: Shri Waseem Ahmed & Shri Siddhartha Nautiyalआयकर अपील सं./Ita No.25/Rjt/2022 िनधा"रण िनधा"रण वष" िनधा"रण िनधा"रण वष" वष"/Asstt. Years: 2018-2019 वष"

section 11 and 12 of the Act. 3. The facts as emerging from the records available before us are that the assessee is a public charitable trust incorporated on 17

THE DY. CIT (EXEMPTIONS), CIRCLE-2,, AHMEDABAD vs. SMT. TARABEN VRUJLAL MEHTA CHARITABLE FOUNDATION TRUST,, RAJKOT

In the result, appeal filed by the Revenue is dismissed

Bench: Ms. Suchitra Kamble & Shri Waseem Ahmedassessment Year: 2009-10

Charitable Trust the depreciation claimed by the Trust on account of acquisition of asset are eligible for claiming the same depreciation alongside the claim of expenditure under Section 11 of the Act. Both the aspects are totally different and cannot be termed as equal for claiming deduction on account of depreciation and will not be termed as double deduction under

GOHEL KELAVANI TRUST,RAJKOT vs. CIT EXEMPTIONS , 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./I.T.A. No.46/Rjt/2024 (िनधा"रण वष" / Assessment Year : -Na-) Gohel Kelavani Trust बनाम/ The Cit (Exemptions) 112, Aditya Centre, Rajkot Ahmedabad – 380 015 Vs. Rajkot – 360 001 (Gujarat) "ायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaatg 1452 C (अपीलाथ" /Appellant) .. (""थ" / Respondent) Assessee By : Shri Ashok Mehta, Ld.Ar Revenue By : Shri Sanjay Punglia, Ld. Cit(Dr) सुनवाई की तारीख / Date Of Hearing 17 /03/2025 घोषणा की तारीख /Date Of Pronouncement 7 /04/2025 आदेश / O R D E R Per Dinesh Mohan Sinha: This Appeal By The Assessee Is Directed Against The Order Passed By The Ld. Commissioner Of Income Tax (Exemption), Ahmedabad [Hereinafter Referred To As “Cit(E)”], Dated 09/01/2024, Rejecting The Application For Registration Under Section 12Ab Of The Income Tax Act, 1961 (Hereinafter Referred To As “The Act”).

17 /03/2025 घोषणा की तारीख /Date of Pronouncement 7 /04/2025 आदेश / O R D E R PER DINESH MOHAN SINHA, JUDICIAL MEMBER: This appeal by the assessee is directed against the order passed by the Ld. Commissioner of Income Tax (Exemption), Ahmedabad [hereinafter referred to as “CIT(E)”], dated 09/01/2024, rejecting the application for registration under section 12AB

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 and religious objects in preceding 3 years reference. including current year 14 Please furnish lease agreement or any other document The property is duly registered in the PTR submitted and evidencing the existence of the trust at above stated light bill for the same is also attached herewith for your address. ready reference. 15 Furnish provide address of immovable