MEENA SAMAJ SEVA SAMITI TRUST,GANDHIDHAM vs. CIT(EXEMPTION), AHMEDABAD, AHMEDABAD

In the result, filed by the assessee is allowed for statistical purposes, in\nabove terms

201\nVs.\nCommissioner of Income-tax\nबनाम /\n(Exemption), Ahmedabad, Room\nNo.609, 6th Floor, Aayakar Bhavan,\n(Vejalpur) Nr. Sachin Tower, 100 Foot\nRoad, Anandnagar-Prahladnagar Road,\nAhmedabad-380 015\nस्थायी लेखासं./जीआइआरसं./PAN/GIR No.: AAETM7969C\nअपीलार्थी/Appellant)\n(प्रत्यर्थी/Respondent)\nनिर्धारिती की ओर से/Assessee by\nराजस्व की ओर से/Revenue by\nसुनवाई की तारीख/Date of Hearing\nघोषणा

SHRI LEUVA PATEL KELAVANI MANDAL,JETPUR 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 Sinhaआयकर अपील सं./Ita No.138/Rjt/2025 ("नधा"रण वष" / Assessment Year: (2022-23) Shri Leuva Patel Kelavani Mandal Vs. Cit(Exemption), Room No.609, 6Th Floor, Aayakar 01, Shri Leuva Patel Kelavni, Jetpur (Guj) -360370, Bhavan, Nr. Sachin Tower, 100Ft Road, Anandnagar-Prahladnagar Road, Ahmedabad-380015 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aants5027Q (Appellant) (Respondent) Appellant By : Shri Sumit Shingala, Ld. Ar Respondent By : Shri Sanjay Punglia, Ld. Cit(Dr) : 08/10/2025 Date Of Hearing Date Of Pronouncement : 04/11/2025 आदेश / O R D E R Per, Dinesh Mohan Sinha, Jm:

Charitable or religious trust-Registration of (Denial of registration) - Assessee trust filed an application for grant of registration under section 12AB - Commissioner (Exemption) rejected same on ground that objects of trust were restricted to benefit of a particular religious community or caste, i.e., 'Leuva Patel' community - Tribunal held that provisions of section 13 could be invoked only at time

JITO GANDHIDHAM CHAPTER,GANDHIDHAM vs. CIT(EXEMPTION), AHMEDABAD, AHMEDABAD

201\nबनाम/\nVs.\nCommissioner of Income-tax\n(Exemption),\nRoom No. 609, Aayakar Bhavan\n(Vejalpur), 100ft Road,\nAhmedabad-380015\nस्थायीलेखासं./जीआइआरसं./PAN/GIR No.: AADTJ2703Q\nअपीलार्थी/Appellant)\n(प्रत्यर्थी/Respondent)\nनिर्धारिती की ओर से/Assessee by\nराजस्व की ओर से/Revenue by\n: Shri Mehul Ranpura, ld.AR\n: Smt. Pallavi, Ld.CIT-DR\nसुनवाई की तारीख/Date of Hearing\n: 05/08/2025

SHRI EKTA EDUCATION TRUST,KESHOD vs. THE ITO EXEMPTION, WARD (2), RAJKOT., RAJKOT

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

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं./Ita No. 177/Rjt/2025 ("नधा"रण वष"/Assessment Year: (2022-23) Shri Ekta Education Trust बनाम Income Tax Officer (Exemption), Professional Academy Primary Ward-2, Rajkot, New Aayakar /Vs. School, Gokuldham Mangrole Road, Bhawan, Race Course Ring Keshod-362 220 Road, Rajkot-360 001 "थायी लेखा सं./जीआइआरसं./Pan/Gir No.: Aafts 1570 G (अपीलाथ"/Appellant) (""यथ"/Respondent) "नधा"रती क" ओर से/Appellant By : Shri D.M.Rindani, A.R. & Ms. Devina Patel, Ar राज"व क" ओर से/Respondent By : Shri Abhimanyu Singh Yadav, Sr. D.R. सुनवाई क" तार"ख/ Date Of Hearing : 13/08/2025 घोषणा क" तार"ख/Date Of Pronouncement : 29/08/2025 आदेश / O R D E R Per, Dr. Arjun Lal Saini: Captioned Appeal Filed By The Assessee, Pertaining To Assessment Year (Ay) 2022-23, Is Directed Against The Order Under Section 250 Of The Income Tax Act, 1961 (Hereinafter Referred To As “The Act”) Passed By The Learned Commissioner Of Income Tax(Appeal)/Addl/Jcit(A)-1, (In Short “Ld.Cit(A)”, Dated 12.02.2025, Which In Turn Arises Out Of An Order Passed By The Centralized Processing Centre/Assessing Officer U/S 143(1) Of The Act. 2. The Grounds Of Appeal Raised By The Assessee Are As Follows: “1. The Learned Addl/Jcit(A)-1, Visakhapatanam, Erred In Confirming The Action Of The Cpc, Bangalore By Failing To Appreciate That The Actin Of Cpc, Bangalore In Making Adjustments To The Returned Income Of The Appellant By Way Of Intimation U/S 143(1) Of The Act & In Denying The Benefit Of Sec.11 Of The Appellant Was Not A Case Of Permissible Prima Facie Adjustment.

section 250 of the Income Tax Act, 1961 (hereinafter referred to as “the Act”) passed by the Learned Commissioner of Income Tax(Appeal)/Addl/JCIT(A)-1, (in short “Ld.CIT(A)”, dated 12.02.2025, which in turn arises out of an order passed by the Centralized Processing Centre/Assessing Officer u/s 143(1) of the Act. 2. The grounds of appeal raised

SORTHIYA AHIR GNATINO UTARO,BHAVNATH, JUNAGADH vs. THE ADIT (CPC), BANGALORE, BANGALORE

In the result, the appeal filed by the assessee is hereby allowed

Bench: Shri Waseem Ahmed (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

section 12 of the Act by rejecting such condonation application, but an assessee, a public charitable trust past 30 years who substantially satisfies the condition for availing such exemption, should not be denied the same merely on the bar of limitation especially when the I.T.A No. 104/Rjt/2023 A.Y. 2019-20 Page No 7 Sorthiya Ahir Gnatino Utaro vs. ADIT

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 KUTCH VISA OSWAL JAIN DERAWASI SANGH BIDADA,MANDVI vs. THE ITO EXEMPTION, WARD (1), RAJKOT., RAJKOT

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

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकरअपीलसं./Ita No. 160/Rjt/2025 ("नधा"रणवष" / Assessment Year: (2017-18) (Hybrid Hearing) Shri Kutch Visa Oswal Jain Derawasi The Ito Exemption, Ward (1), Vs. Sangh Bidada, P.O. Bidada, Rajkot. New Aayakar Bhavan, Race Mandvi 370435 Course Ring Road, Rajkot 360001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aabts0457L (Appellant) (Respondent)

section 11(2) of Rs. 15,00,0 00 shall be allowed to the assessee. 4. The assessee filed an appeal against the order dated 24-11-2019 on application u/s. 154 of rectification whereby, the claim of the assessee was disallowed, before the Ld. CIT(A) on dated 07-12-2019. The Ld. CIT(A) has issued six notices

ASSOCIATION OF CONSULTING CIVIL ENGINEERS,RAJKOT vs. INCOME TAX OFFICER GUJ-W-201-1, RAJKOT, RAJKOT

Bench: Dr. Arjun Lal Saini, Am. & Dinesh Mohan Sinha, Jm आयकरअपीलसं/.Ita No.731/Rjt/2024 िनधा"रणवष"/ Assessment Year: (2023-24) (Hybrid Hearing)

201-1,Rajkot 360001 s Opp. Nest Primary School, Raiya . Road, Rajkot- 360007 "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AACAA3806F (Appellant) (Respondent) Appellant by : Shri Bakul Ganatra, Ld. AR Respondent by : Shri Abhimanyu Singh Yadav, Ld.Sr.DR Date of Hearing : 13/02 /2025 Date of Pronouncement : 05/05 /2025 आदेश / O R D E R PER DINESH MOHAN SINHA JM; Captioned appeal filed by assessee