SHREE LOLADI MATAJI MADH TRUST,GANDHIDHAM vs. PR. CIT(EXEMPTION), AHMEDABAD, AHMEDABAD
In the result, the appeal of the assessee is allowed for statistical purposes
ITA 836/RJT/2024[2024-25]Status: DisposedITAT Rajkot05 May 2025AY 2024-25
Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं./I.T.A. No.836/Rjt/2024 (िनधा"रण वष" / Assessment Year : -Na-) Shree Loladi Mataji Madh बनाम/ The Pr.Cit (Exemptions) Trust Ahmedabad – 380 015 Vs. Shinay, Vagamshi Faliya Shinay Gandhidham – 370 205 (Gujarat) "ायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aayts 3998 R (अपीलाथ" /Appellant) (""थ" / Respondent) .. Assessee By : Shri Mehul Ranpura, Ld.Ar Revenue By : Shri Sanjay Punglia, Ld. Cit(Dr) सुनवाई की तारीख / Date Of Hearing 12 /02/2025 घोषणा की तारीख /Date Of Pronouncement 05/05/2025 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 02/09/2024, Rejecting The Application For Registration Under Section 12Ab Of The Income Tax Act, 1961 (Hereinafter Referred To As “The Act”).
For Appellant: Shri Mehul Ranpura, Ld.ARFor Respondent: Shri Sanjay Punglia, Ld. CIT(DR)
Section 10(230)Section 12A
charitable or religious nature of the objects and the authenticity of the activities of the institution, he would grant the registration. If he is not satisfied of the aforesaid, the request made in the application may be declined."
6 Further, while adjudicating similar provisions u/s 10(230) of the Act, the Hon'ble Supreme Court in the case
