SHRI UMIYA MATAJI ISHVER RAMJI ANNAKSHETRA TRUST,BHUJ KUTCH vs. CIT (EXEMPTION), AHMEDABAD

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

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं/.Ita No.116/Rjt/2025 "नधा"रण वष"/ Assessment Year: N.A. Shri Umiya Mataji Ishver Ramji Commissioner Of Income- बनाम Annakshetra Trust Tax(Exemption), Ahmedabad, Vadhay At Deshalpar Vandhay Room No.609, 6Th Floor, Vs. Taluka Bhuj Kutch-370 001 Ayakar Bhawan (Vejalpur), Pan : Aabts 8429 C Nr. Sacin Tower 100 Ft Road, Anandnagar Prahladnagar Road, Ahmedabad-3800 015 (अपीलाथ"/Assessee) (""यथ"/Respondent) :

charitable trust and it has violated the provisions of clause (ii) of sub-section (5) of Section 80G of the Act, hence the assessee trust is not entitled to get approval u/s. 80G(5)(iii) of the Act. 2. The Ground of appeal raised by the assessee are as follows: “1. That, the learned CIT(Exemption) has wrongly rejected

SHREEJI EDUCATION AND CHARITABLE TRUST,JAM KANDORANA vs. ITO EXEMPTION WD 1, RAJKOT, RAJKOT

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

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं./Ita No.107/Rjt/2025 ("नधा"रण वष" / Assessment Year: N.A.) Shreeji Education & Charitable Vs. Income Tax Officer (Exemption), Trust, Ta Jamkanodrana, At Ward-1, Rajkot, Race Course, Ring Jamkanodrana, Gujarat-360405 Road, Rajkot-360 001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaqts 3244 L (Appellant) (Respondent)

Charitable Trust in violation of the provisions of Explanation-3 and clause (ii) of sub-section (5) of section 80G of the Act. 3. The ld. CIT(Exemption.) erred on facts as also in law in rejecting application for regular approval u/s. 80G(5) of the Act, without considering submission made in prescribed manner. 4

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

section 80G(5B) of the Act, is not applicable to any\ninstitution/fund established for any purposes other than charitable\nPage 4\npurpose, that is, religious or charitable cum religious purposes. Similar\nlaw has been laid down by the Hon'ble ITAT Agra in the case of Yug\nChetna Parmarth Trust

SHREE BAUA BHAVIK MANDAL NANI TUMBDI,KUTCH vs. CIT(EXEMPTION), 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.367/Rjt/2023 Assessment Year: (Na) (Hybridhearing) Shree Baua Bhavik Mandal Vs. Cit(Exemption), Nani Tumbdi- Charitable Trust, Ahmedabad.

trust are both Religious & Charitable in nature whereas objects under clause 4(1) & 4(3) are charitable in nature appear to be restricted to benefit of a particular religious community or caste i.e. Bauva Nukh. Therefore there is specified violation as defined in the Explanation to section

JEEWANDEEP HEALTH EDUCATION CHERITABLE TRUST ,KODINAR vs. CIT(EXEMPTION), AHMEDABAD, AHMEDABAD

Bench: Dr. Arjun Lal Saini, Am. & Dinesh Mohan Sinha, Jm आयकर अपील सं./Ita No. 899/Rjt/2024 (िनधा"रण वष" / Assessment Year: (2022-23) (Hybrid Hearing) Jeewandeep Health Educa"On Vs. Cit (E), Ahmedabad Charitable Trust C/O Sloak Chavada 2/12 Rajnagar, Chorwadi Road Kodinar, Junagadh-362720, Gujarat India "ायीलेखासं./जीआइआरसं./Pan/Gir No.: Aabtj2272Q (Appellant) (Respondent)

4 contains the Aims/objects of Trust. The object therein at Sr. No.C-1 is found in the field of Religion. The said objects in the trust deed/instrument of creation of company/trust are religious in nature and not charitable in nature as per Section

AKHIL KUTCH RABARI SAMAJ SEVA TRUST,BHUJ KUTCH vs. CIT (EXEMPTION), AHMEDABAD

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

charitable trust. Also it has violated the provision of clause (ii) of sub-section (5) of section 80G of the act and hence the applicant is not entitled to get approval u/s. 80G(5) of the Income Tax Act therefore the present application filed in Form 10AB is liable to be rejected. Looking to the above facts, the present application

SHRI SATYA KABIR SAHEB NI GADI,JAMNAGAR vs. THE COMMISSIONER OF INCOME TAX (EXEMPTION), AHMEDABAD, AHMEDABAD

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

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं /.Ita No.129/Rjt/2025 िनधा"रणवष"/ Assessment Year: N.A. Shri Kabir Kirti Mandir Kashi The Commissioner Of Income बनाम Kabir Ashram Road Tax (Exemption) Kabir Para Road Vs. Anandnagar Outside Khambalia Gate Ahmedabad. Jamnagar. Pan : Aabts0260M (अपीलाथ"/Assessee) : (""यथ"/Respondent) िनधा"रती क" ओर से/Assessee By. : Shri Dushyant Maharshi, Ld.Ar राज"व क" ओर से/Revenue By : Shri Sanjay Punglia, Ld. Cit-Dr सुनवाई क" तारीख /Date Of Hearing : 09/06/2025 घोषणा क" तारीख /Date Of Pronouncement : 28/08/2025 Order Per, Dr. Arjun Lal Saini: Captioned Appeal Filed By The Assessee, Is Directed Against The Order Passed By The Learned Commissioner Of Income Tax (Exemption), Wherein The Commissioner Has Denied The Approval Under Section 80G(5)(Iii) Of The Income- Tax Act, 1961 (Hereinafter Referred To As 'The Act') & Rejected The Assessee’S Application Filed In Form No.10Ab For Approval In Clause (Iii) Of First Proviso To Section 80G(5) Of The Act. 2. The Grounds Of Appeal Raised By The Assessee Are As Follows: “1. Hon. Cit(Exemption) Erred In Law As Well As On Facts In Rejecting The Registration U/S. 80G(5) By Contending That Major Activities Of Assessee Are Religious In Nature. Hon. Cit(Exemption) Has Not Appreciated The Facts That Although Having Some Of The Shri Kabir Kirti Mandir Kashi

section 80G of the Act. Assessee has submitted details of religious expenses incurred during the course of proceedings in reply to notice issued by Hon. CIT(Exemption). 4. Hon. CIT(Exemption) erred in facts in contending that no details of actual activities are furnished by assessee. Assessee has furnished financial statements reflecting income applied towards charitable objects and also furnished

AHIR SAMAJ TRUST,PORBANDAR vs. CIT(EXEMPTION), AHMEDABAD, AHMEDABAD

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

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं /.Ita No.49/Rjt/2025 िनधा"रणवष"/ Assessment Year: N.A. बनाम Ahir Samaj Trust Principal Commissioner Of Income- At Bhoddar, Dist. Tax (Exemption), Ahmedabad /Vs. Porbandar-360 570 "थायी लेखा सं./जीआइआरसं./Pan/Gir No.: Aaita 1524 D (अपीलाथ"/Appellant) (""यथ"/Respondent) िनधा"रती क" ओर से/Assessee By. : Shri Mehul Ranpura, Ld.Ar राज"व क" ओर से/Revenue By : Shri Abhimanyu Singh Yadav, Sr-Dr सुनवाई क" तारीख /Date Of Hearing : 09/07/2025 घोषणा क" तारीख /Date Of Pronouncement : 23/07/2025 आदेश / O R D E R Per, Dr. Arjun Lal Saini: Captioned Appeal Filed By The Assessee, Is Directed Against The Order Passed By The Ld. Commissioner Of Income Tax (Exemption), Ahmedabad, [In Short “Ld.Cit(E)”] Wherein Ld. Cit(E) Denied The Approval Of The Assessee U/S. 80G(5)(Ii) Of The Act & Rejected The Assessee’S Application In Form 10Ab For Approval U/S. 80G(5)(Iii) Of The Act, Holding That Assessee Trust Has Violated The Main Condition Of Sub-Section 5 Of Section 80G Of The Act, As The Assessee- Trust Is Not A Purely Charitable Trust.

charitable in nature and assessee Ahir Samaj Trust ITA No.49 /RJT/2025 4 has not spent any amount on religious activities, therefore, just to have few objects of religious nature, does not mean that the trust is engaged wholly and substantially for religious activities. The assessee has not even incurred expenditure up to 5% of its total income as mentioned

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

In the result, the appeal of the assessee is allowed

Charitable Trust vs. CIT (Exemption) the Act and hence rejected the application of the assessee trust for seeking approval under the above section. The CIT(Exemptions) held as below while passing the Order: “The submission of the assessee trust has been carefully considered and found not convincing and therefore not acceptable in view of following facts.It would

SHRI CHAMPABERAJA MITRA MANDAL,JAMNAGAR vs. INCOME TAX OFFICER - EXEMPTION, WARD 2, RAJKOT

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

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

charitable trust. Also it has violated the provision of clause (ii) of sub-section (5) of section 80G of the act and hence the applicant is not entitled to get approval u/s. 80G (5) of the Income Tax Act therefore the present application filed in Form 10AB is liable to be rejected. 4

SHREE PARJIYA BRAHMAN ABHYUDAY MANDAL,KUTCH vs. CIT(EXEMPTION), AHMEDABAD

In the result, no question of law arises

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं./Ita No.327/Rjt/2023 ("नधा"रण वष" / Assessment Year: (Na) (Hybrid Hearing) Shree Parjiya Brahman Vs. Cit(Exemption) Abhyuday Mandal Ahmedabad Adesarr Rapar, Kutch Rapar, Gujarat 370155 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Abeas2267F (Assessee) (Respondent) Assessee By : Shri Kalpesh Doshi, Ar Respondent By : Shri Sanjay Punglia, Cit.Dr Date Of Hearing : 08/10/2024 Date Of Pronouncement : 06/01/2025 आदेश / O R D E R

trust and above referred objects, which is in the nature of charitable appears to be restricted to benefit of a particular religious community or caste. Therefore, please clarify that there is no specified violation as defined in the Explanation to section 12AB(4

RETIRED BANK EMPLOYEES CHARITABLE AND EDUCATIONAL TRUST,BHUJ vs. 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./I.T.A. No.308/Rjt/2024 (िनधा"रण वष" / Assessment Year : -Na-) Retired Bank Employees बनाम/ The Cit (Exemptions) Charitable & Educational Ahmedabad – 380 015 Vs. Trust 2, Sharda Society Bhuj-Kachchh, Bhuj Bhuj – 370 001 (Gujarat) "ायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aabar 5167 M (अपीलाथ" /Appellant) (""थ" / Respondent) .. Assessee By : Ms. Chaunauti H. Dholakia, Ld.Ar Revenue By : Shri Sanjay Punglia, Ld. Cit(Dr) सुनवाई की तारीख / Date Of Hearing 03 /04/2025 घोषणा की तारीख /Date Of Pronouncement 11 /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 30/03/2024, Rejecting The Application For Registration Under Section 12Ab Of The Income Tax Act, 1961 (Hereinafter Referred To As “The Act”).

section 12A of the Act is premature/non-maintainable and liable to be rejected and, accordingly, filed in Form No.10AB for the registration u/s.12AB of the Act is rejected. 2 Retired Bank Employees Charitable and Educational Trust vs. CIT ( E) 4

SANT SHRI MOHANDASBAPA GURUSHRI SHAMLABAPA MANAV SEVA TRUST RAJKOT,RAJKOT, GUJARAT vs. CIT (EXEMPTION), AHMEDABAD

In the result, all appeals ITA No

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinhaआयकरअपीलसं./Ita No.16/Rjt/2026 ("नधा"रणवष"/Assessment Year: (2026-27) Karsandas Kalabhai Thakkar Public Cit (Exemption) Charitable Trust, Vs. Room No.609, Floor-6, Aayakar Bhawan At Mauvan, Taluka Khambhalia, (Vejalpur), Nr. Sachin Tower, 100 Foot Dist- Jamnagar, Gujarat- 361001 Road, Anandnagar-Prahladnagar Road, Ahmedabad, Gujarat, 380015, Ahmedabad. "ायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaatk1903A (अपीलाथ"/Appellant) (""यथ"/Respondent) Appellant By : Shri Darshak Thakkar, Ld. Ar : Shri Sanjay Punglia, Ld. Cit Dr Respondent By आयकरअपीलसं./Ita No. 41/Rjt/2026 ("नधा"रणवष"/Assessment Year: (2026-27) Mpsmc Alumni Scholarship Fund & Cit (Exemption) Foundation, Ahmedabad, Gujarat, 380001. Samarpan Panchvati Main Road, Opp. Vs. Shrinathji Tower, Panchvati, Rajkot, Gujarat 360001 "ायीलेखासं./जीआइआरसं./Pan/Gir No.: Aahtm6187H (अपीलाथ"/Appellant) (""यथ"/Respondent) Appellant By : Ms. Manalee N. Kamdar, Ld. Ar Respondent By : Shri Sanjay Punglia, Ld. Cit Dr

4 ITA No. 16-2026, 41-2026, 42-2026, 85-2025, 864-2025, 868-2025, Karsandas Kalbhai Thakkar Public Charitable Trust and Ors. 5. Brief facts qua the issue are that the appellant is a Public Charitable Trust, duly constituted under Bombay Public Charitable Public Trust Act, 1950. Trust was being managed and corresponded with through Late Dr Kumudchandra Amilal

KARSANDAS KALABHAI THAKKAR PUBLIC CHARITABLE TRUST,JAMNAGAR vs. CIT(EXEMPTION), AHMEDABAD

In the result, all appeals ITA No

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinhaआयकरअपीलसं./Ita No.16/Rjt/2026 ("नधा"रणवष"/Assessment Year: (2026-27) Karsandas Kalabhai Thakkar Public Cit (Exemption) Charitable Trust, Vs. Room No.609, Floor-6, Aayakar Bhawan At Mauvan, Taluka Khambhalia, (Vejalpur), Nr. Sachin Tower, 100 Foot Dist- Jamnagar, Gujarat- 361001 Road, Anandnagar-Prahladnagar Road, Ahmedabad, Gujarat, 380015, Ahmedabad. "ायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaatk1903A (अपीलाथ"/Appellant) (""यथ"/Respondent) Appellant By : Shri Darshak Thakkar, Ld. Ar : Shri Sanjay Punglia, Ld. Cit Dr Respondent By आयकरअपीलसं./Ita No. 41/Rjt/2026 ("नधा"रणवष"/Assessment Year: (2026-27) Mpsmc Alumni Scholarship Fund & Cit (Exemption) Foundation, Ahmedabad, Gujarat, 380001. Samarpan Panchvati Main Road, Opp. Vs. Shrinathji Tower, Panchvati, Rajkot, Gujarat 360001 "ायीलेखासं./जीआइआरसं./Pan/Gir No.: Aahtm6187H (अपीलाथ"/Appellant) (""यथ"/Respondent) Appellant By : Ms. Manalee N. Kamdar, Ld. Ar Respondent By : Shri Sanjay Punglia, Ld. Cit Dr

4 ITA No. 16-2026, 41-2026, 42-2026, 85-2025, 864-2025, 868-2025, Karsandas Kalbhai Thakkar Public Charitable Trust and Ors. 5. Brief facts qua the issue are that the appellant is a Public Charitable Trust, duly constituted under Bombay Public Charitable Public Trust Act, 1950. Trust was being managed and corresponded with through Late Dr Kumudchandra Amilal

MPSMC ALUMNI SCHOLARSHIP FUND & FOUNDATION,RAJKOT vs. CIT (EXEMPTION), AHMEDABAD

In the result, all appeals ITA No

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinhaआयकरअपीलसं./Ita No.16/Rjt/2026 ("नधा"रणवष"/Assessment Year: (2026-27) Karsandas Kalabhai Thakkar Public Cit (Exemption) Charitable Trust, Vs. Room No.609, Floor-6, Aayakar Bhawan At Mauvan, Taluka Khambhalia, (Vejalpur), Nr. Sachin Tower, 100 Foot Dist- Jamnagar, Gujarat- 361001 Road, Anandnagar-Prahladnagar Road, Ahmedabad, Gujarat, 380015, Ahmedabad. "ायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaatk1903A (अपीलाथ"/Appellant) (""यथ"/Respondent) Appellant By : Shri Darshak Thakkar, Ld. Ar : Shri Sanjay Punglia, Ld. Cit Dr Respondent By आयकरअपीलसं./Ita No. 41/Rjt/2026 ("नधा"रणवष"/Assessment Year: (2026-27) Mpsmc Alumni Scholarship Fund & Cit (Exemption) Foundation, Ahmedabad, Gujarat, 380001. Samarpan Panchvati Main Road, Opp. Vs. Shrinathji Tower, Panchvati, Rajkot, Gujarat 360001 "ायीलेखासं./जीआइआरसं./Pan/Gir No.: Aahtm6187H (अपीलाथ"/Appellant) (""यथ"/Respondent) Appellant By : Ms. Manalee N. Kamdar, Ld. Ar Respondent By : Shri Sanjay Punglia, Ld. Cit Dr

4 ITA No. 16-2026, 41-2026, 42-2026, 85-2025, 864-2025, 868-2025, Karsandas Kalbhai Thakkar Public Charitable Trust and Ors. 5. Brief facts qua the issue are that the appellant is a Public Charitable Trust, duly constituted under Bombay Public Charitable Public Trust Act, 1950. Trust was being managed and corresponded with through Late Dr Kumudchandra Amilal

MPSMC ALUMNI SCHOLARSHIP FUND & FOUNDATION,RAJKOT vs. CIT (EXEMPTION) , AHMEDABAD

In the result, all appeals ITA No

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinhaआयकरअपीलसं./Ita No.16/Rjt/2026 ("नधा"रणवष"/Assessment Year: (2026-27) Karsandas Kalabhai Thakkar Public Cit (Exemption) Charitable Trust, Vs. Room No.609, Floor-6, Aayakar Bhawan At Mauvan, Taluka Khambhalia, (Vejalpur), Nr. Sachin Tower, 100 Foot Dist- Jamnagar, Gujarat- 361001 Road, Anandnagar-Prahladnagar Road, Ahmedabad, Gujarat, 380015, Ahmedabad. "ायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaatk1903A (अपीलाथ"/Appellant) (""यथ"/Respondent) Appellant By : Shri Darshak Thakkar, Ld. Ar : Shri Sanjay Punglia, Ld. Cit Dr Respondent By आयकरअपीलसं./Ita No. 41/Rjt/2026 ("नधा"रणवष"/Assessment Year: (2026-27) Mpsmc Alumni Scholarship Fund & Cit (Exemption) Foundation, Ahmedabad, Gujarat, 380001. Samarpan Panchvati Main Road, Opp. Vs. Shrinathji Tower, Panchvati, Rajkot, Gujarat 360001 "ायीलेखासं./जीआइआरसं./Pan/Gir No.: Aahtm6187H (अपीलाथ"/Appellant) (""यथ"/Respondent) Appellant By : Ms. Manalee N. Kamdar, Ld. Ar Respondent By : Shri Sanjay Punglia, Ld. Cit Dr

4 ITA No. 16-2026, 41-2026, 42-2026, 85-2025, 864-2025, 868-2025, Karsandas Kalbhai Thakkar Public Charitable Trust and Ors. 5. Brief facts qua the issue are that the appellant is a Public Charitable Trust, duly constituted under Bombay Public Charitable Public Trust Act, 1950. Trust was being managed and corresponded with through Late Dr Kumudchandra Amilal

BABRA KELVANI MANDAL,BABRA vs. CIT(EXEMPTION), AHMEDABAD

In the result, all appeals ITA No

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinhaआयकरअपीलसं./Ita No.16/Rjt/2026 ("नधा"रणवष"/Assessment Year: (2026-27) Karsandas Kalabhai Thakkar Public Cit (Exemption) Charitable Trust, Vs. Room No.609, Floor-6, Aayakar Bhawan At Mauvan, Taluka Khambhalia, (Vejalpur), Nr. Sachin Tower, 100 Foot Dist- Jamnagar, Gujarat- 361001 Road, Anandnagar-Prahladnagar Road, Ahmedabad, Gujarat, 380015, Ahmedabad. "ायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaatk1903A (अपीलाथ"/Appellant) (""यथ"/Respondent) Appellant By : Shri Darshak Thakkar, Ld. Ar : Shri Sanjay Punglia, Ld. Cit Dr Respondent By आयकरअपीलसं./Ita No. 41/Rjt/2026 ("नधा"रणवष"/Assessment Year: (2026-27) Mpsmc Alumni Scholarship Fund & Cit (Exemption) Foundation, Ahmedabad, Gujarat, 380001. Samarpan Panchvati Main Road, Opp. Vs. Shrinathji Tower, Panchvati, Rajkot, Gujarat 360001 "ायीलेखासं./जीआइआरसं./Pan/Gir No.: Aahtm6187H (अपीलाथ"/Appellant) (""यथ"/Respondent) Appellant By : Ms. Manalee N. Kamdar, Ld. Ar Respondent By : Shri Sanjay Punglia, Ld. Cit Dr

4 ITA No. 16-2026, 41-2026, 42-2026, 85-2025, 864-2025, 868-2025, Karsandas Kalbhai Thakkar Public Charitable Trust and Ors. 5. Brief facts qua the issue are that the appellant is a Public Charitable Trust, duly constituted under Bombay Public Charitable Public Trust Act, 1950. Trust was being managed and corresponded with through Late Dr Kumudchandra Amilal

PU SHREE RANCHHODDASJIBAPU PUBLIC CHERITABLE TRUST,RAJKOT vs. CIT(EXEMPTION), AHMEDABAD

In the result, all appeals ITA No

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinhaआयकरअपीलसं./Ita No.16/Rjt/2026 ("नधा"रणवष"/Assessment Year: (2026-27) Karsandas Kalabhai Thakkar Public Cit (Exemption) Charitable Trust, Vs. Room No.609, Floor-6, Aayakar Bhawan At Mauvan, Taluka Khambhalia, (Vejalpur), Nr. Sachin Tower, 100 Foot Dist- Jamnagar, Gujarat- 361001 Road, Anandnagar-Prahladnagar Road, Ahmedabad, Gujarat, 380015, Ahmedabad. "ायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaatk1903A (अपीलाथ"/Appellant) (""यथ"/Respondent) Appellant By : Shri Darshak Thakkar, Ld. Ar : Shri Sanjay Punglia, Ld. Cit Dr Respondent By आयकरअपीलसं./Ita No. 41/Rjt/2026 ("नधा"रणवष"/Assessment Year: (2026-27) Mpsmc Alumni Scholarship Fund & Cit (Exemption) Foundation, Ahmedabad, Gujarat, 380001. Samarpan Panchvati Main Road, Opp. Vs. Shrinathji Tower, Panchvati, Rajkot, Gujarat 360001 "ायीलेखासं./जीआइआरसं./Pan/Gir No.: Aahtm6187H (अपीलाथ"/Appellant) (""यथ"/Respondent) Appellant By : Ms. Manalee N. Kamdar, Ld. Ar Respondent By : Shri Sanjay Punglia, Ld. Cit Dr

4 ITA No. 16-2026, 41-2026, 42-2026, 85-2025, 864-2025, 868-2025, Karsandas Kalbhai Thakkar Public Charitable Trust and Ors. 5. Brief facts qua the issue are that the appellant is a Public Charitable Trust, duly constituted under Bombay Public Charitable Public Trust Act, 1950. Trust was being managed and corresponded with through Late Dr Kumudchandra Amilal