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Section 119 Section 13(1)(b)5 Section 143(3)3 Section 1483 Charitable Trust3 Exemption3 Addition to Income3 Section 12A2 Section 250(6)2

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

ITA 187/RJT/2016[2011-12]Status: DisposedITAT Rajkot29 Jun 2022AY 2011-12

For Appellant: Shri Deepak Rindani, A.RFor Respondent: Shri S. S. Rathi, Sr. D.R

Section 11Section 13(1)(b)Section 250(6)

charitable in nature and also meant for all sections of the society (as good as public at large), its premises were being allowed to be used by all, not only to kadva patidars, as borne out from sample rent receipts (Paperbook Page 26-30). III. KADVA PATIDARS CANNOT BE DUBBED AS A RELIGIOUS COMMUNITY OR CASTE: 8. Patels are historically

DR. SUBHASH PETHALJI CHAVDA AHIR KELVANI MANDAL,RAJKOT-GUJARAT vs. THE INCOME TAX OFFICER(EXEMPTION), WARD-2,, RAJKOT

The appeal of the assessee is allowed

SHREE MALIYA KADVA PATEL SEVA SAMAJ,,JUNAGADH vs. THE INCOME TAX OFFICER, WARD-1(3),, VERAVAL

DR. SUBHASH PETHALJI CHAVDA AHIR KELVANI MANDAL,RAJKOT-GUJARAT vs. THE INCOME TAX OFFICER(EXEMPTION), WARD-2,, RAJKOT

SHREE MALIYA KADVA PATEL SEVA SAMAJ,,JUNAGADH vs. THE INCOME TAX OFFICER, WARD-1(3),, VERAVAL

DR. SUBHASH PETHALJI CHAVDA AHIR KELVANI MANDAL,RAJKOT-GUJARAT vs. THE INCOME TAX OFFICER(EXEMPTION), WARD-2,, RAJKOT

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