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) :

section 80G(5) of the Act to have only charitable objects. Therefore, objects of the trust themselves cannot be wholly and substantially religious in nature. The objects of the trust should be wholly or substantially charitable in nature. Therefor Ld. CIT-DR submitted that assessee’s application Shri Umiya Mataji Ishver Ramji Annakshetra Trust 8 for approval u/s.80G(5

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

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

SHRI TUNDA JAIN MAHAJANWADI,KUTCH vs. CIT(EXEMPTION), 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.358/Rjt/2024 ("नधा"रण वष" / Assessment Year: N.A.) Shri Tunda Jain Mahajanwadi, Vs. Commissioner Of Income Tax (Exemption), Tunda, Mundra, Kutch, Gujarat- Ahmedabad 370435 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Abfts8536F (Assessee) (Respondent)

charitable purpose. Therefore, learned CIT(E) noted that the assessee has violated the above referred provisions of the Income Tax Act and hence the assessee is not entitled to get approval u/s. 80G(5) of the Income Tax Act, therefore the assessee`s application filed in Form 10AB was rejected by ld.CIT(E ). 6. Aggrieved by the order

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)

vi) of clause (ac) of sub-section (1) 2 | P a g e KRUPA VILAS GAU SEVA TRUST, KUTCH - 370240 provisional registration is being granted of section 12A Assessment year or years for which the trust or From A.Y. 2023-24 to A.Y 2025-26 institution provisionally approved. In reference to the application filed by the assessee, in Form 10AB

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

Appeals of the assessee are allowed for\nstatistical purposes

vi) of clause (ac) of sub-section (1)\nprovisional registration is being granted\nof section 12A\n Assessment year or years for which the trust or\ninstitution provisionally approved.\nFrom A.Y. 2023-24 to A.Y 2025-26\nIn reference to the application filed by the assessee, in Form 10AB (with above\ndetails), the assessee was requested to submit certain details/documents

JAIN SANGHATANA FOUNDATION-JAMNAGAR,JAMNAGAR vs. THE PRINCIPAL COMMISSIONER OF INCOME TAX (EXEMPTION), AHMEDABAD

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

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकरअपीलसं./Ita No. 359/Rjt/2025 ("नधा"रणवष" / Assessment Year: (2025-26) Jain Sanghatana Foundation -Jamnagar, Cit (Exemption), Ahmedabad Vs. 15 Sidhbath Complex, K V Road, Aayakar Bhawan, Anandnagar- Jamnagar - 361001 Prahladnagar Road, Ahmedabad - 380015 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aajaj8198C (Appellant) (Respondent) Appellant By : Shri Sagar Shah, Ld. Ar Respondent By : Shri Sanjay Punglia, Ld. Sr. (Dr) Date Of Hearing : 07/07/2025 Date Of Pronouncement : 03/10/2025

section 80G(5)(iii) Moreover, the show cause notice was issued of the act dated 20.12.2024 (copy of the same enclosed herewith from Page No. 33 to 34) stating that Jain Sangathan Foundation one of the objects of the trust is religious in nature and against the said show cause notice the trust have filed response dated 24.12.2024 mentioning that

SHREE SATYAY MATAJI MANDIR MANGROLIYA PARIVAR TRUST PITHVAJAL,AMRELI vs. THE CIT(EXEMPTION), AHMEDABAD, AHMEDABAD

80G(5)(iv)(B) of the Act dated\n30.08.2024.\nShree Satyay Mataji Mandir Mangroliya Parivar Trust\nITA No. 844 & 845/Rjt/2024\n2\n2. In ITA No. 845/Rjt/2024, the solitary grievance of the assessee is that ld.\nCIT(E) erred in rejecting the application filed by the assessee, in Form\nNo.10AB, under section 12AB of the Act, on the ground that

RAJKOT CITY CYBER SECURITY SOCIETY,RAJKOT vs. ITO WD 1(1)(1), RKT, RAJKOT

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

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

vi) of clause (ac) of sub-section (1) of Section 12A on 29th July 2023, and was also granted approval under clause (iv) of the first proviso to sub-section (5) of Section 80G of the Income-tax Act. As the Trust had commenced its charitable

BOLBALA CHARITABLE TRUST,RAJKOT vs. THE CIT (EXEMPTION), AHMEDABAD., AHMEDABAD

In the result, both the appeals filed by the assessee are allowed for statistical purpose

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकरअपीलसं./Ita No. 249&250/Rjt/2025 ("नधा"रणवष" / Assessment Year: (Na) (Hybrid Hearing) Bolbala Charitable Trust Vs. Cit(Exemption) Bolbala Sankul, 3, Milpara Main Room No. 609, Floor No. 6, Ayakar Road, Nr. Canal Road, Bhavan (Vejalpur), Prahalad Nagar, Rajkot - 360002 Road, Ahmedabad - 380015 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaatb3989K (Appellant) (Respondent) Appellant By : Shri D. M. Rindani, Ld. Ar Respondent By : Shri Sanjay Punglia, Ld. Cit(Dr) Date Of Hearing : 03/07/2025 Date Of Pronouncement : 08/07/2025 आदेश / O R D E R Per Dinesh Mohan Sinha, Jm:

vi)] of clause (ac) of sub-section (1) of section 12A is governed by section 12AB(1)(b) of the act. Further, Rule 17A(1) of the Income Tax Rules prescribes the different forms to be filed for making application under various sub-clauses of clause (ac) of sub- section (1) of section 12A of the Income

BOLBALA CHARITABLE TRUST,RAJKOT vs. THE CIT (EXEMPTION), AHMEDABAD, AHMEDABAD

In the result, both the appeals filed by the assessee are allowed for statistical purpose

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकरअपीलसं./Ita No. 249&250/Rjt/2025 ("नधा"रणवष" / Assessment Year: (Na) (Hybrid Hearing) Bolbala Charitable Trust Vs. Cit(Exemption) Bolbala Sankul, 3, Milpara Main Room No. 609, Floor No. 6, Ayakar Road, Nr. Canal Road, Bhavan (Vejalpur), Prahalad Nagar, Rajkot - 360002 Road, Ahmedabad - 380015 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaatb3989K (Appellant) (Respondent) Appellant By : Shri D. M. Rindani, Ld. Ar Respondent By : Shri Sanjay Punglia, Ld. Cit(Dr) Date Of Hearing : 03/07/2025 Date Of Pronouncement : 08/07/2025 आदेश / O R D E R Per Dinesh Mohan Sinha, Jm:

vi)] of clause (ac) of sub-section (1) of section 12A is governed by section 12AB(1)(b) of the act. Further, Rule 17A(1) of the Income Tax Rules prescribes the different forms to be filed for making application under various sub-clauses of clause (ac) of sub- section (1) of section 12A of the Income

INDIAN RED CROSS SOCIETY GIR SOMNATH DISTRICT BRANCH,SOMNATH vs. THE CIT (EXEMPTION), AHMEDABAD

In the result, both the appeals filed by the assessee are allowed for statistical purpose

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकरअपीलसं./Ita No. 180 & 181/Rjt/2024 ("नधा"रणवष" / Assessment Year: (Na) Indian Red Cross Society Gir Somnath Cit(Exemption) Vs. District Branch Room No. 609, Floor No. 6, Block No.4, Divya Apartment, Opp. Sbi Ayakar Bhavan (Vejalpur), 100Ft Bank, 80Ft Road, Veraval, Gir-Somnath, Road, Ahmedabad - 380015 Gujarat-362266 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aabai3231R (Appellant) (Respondent) Appellant By : Shri D. M. Rindani, Ld. Ar Respondent By : Shri Sanjay Punglia, Ld. Cit(Dr) Date Of Hearing : 31/07/2025 Date Of Pronouncement : 29/10/2025 आदेश / O R D E R Per Dinesh Mohan Sinha, Jm:

vi) of the Act. 3. Relief claimed in appeal: It is prayed that the CIT (Exemption) be directed to grant registration u/s 12AB of the Act to the assessee-applicant considering the intent of the Act read with the objects of the assessee-applicant alongwith merits of the case. 4.The appellant craves leave to add, amend, alter or withdraw

INDIAN RED CROSS SOCIETY GIR SOMNATH DISTRICT BRANCH,GIR SOMNATH vs. THE CIT (EXEMPTION), AHMEDABAD

In the result, both the appeals filed by the assessee are allowed for statistical purpose

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकरअपीलसं./Ita No. 180 & 181/Rjt/2024 ("नधा"रणवष" / Assessment Year: (Na) Indian Red Cross Society Gir Somnath Cit(Exemption) Vs. District Branch Room No. 609, Floor No. 6, Block No.4, Divya Apartment, Opp. Sbi Ayakar Bhavan (Vejalpur), 100Ft Bank, 80Ft Road, Veraval, Gir-Somnath, Road, Ahmedabad - 380015 Gujarat-362266 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aabai3231R (Appellant) (Respondent) Appellant By : Shri D. M. Rindani, Ld. Ar Respondent By : Shri Sanjay Punglia, Ld. Cit(Dr) Date Of Hearing : 31/07/2025 Date Of Pronouncement : 29/10/2025 आदेश / O R D E R Per Dinesh Mohan Sinha, Jm:

vi) of the Act. 3. Relief claimed in appeal: It is prayed that the CIT (Exemption) be directed to grant registration u/s 12AB of the Act to the assessee-applicant considering the intent of the Act read with the objects of the assessee-applicant alongwith merits of the case. 4.The appellant craves leave to add, amend, alter or withdraw

SATYAY MATAJI MANDIR MANGROLIYA PARIVAR TRUST- PITHVAJAL,AMRELI vs. THE CIT(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.844 & 845/Rjt/2024 "नधा"रणवष"/ Assessment Year: N.A. Shree Satyay Mataji Mandir The Cit(Exemption), बनाम Mangroliya Parivar Trust-Pithvajal Ahmedabad Jisignpara Street No.2, Amreli, Vs. Gujarat-365601 Pan : Abits4939F (अपीलाथ"/Appellant) : (""यथ"/Respondent) "नधा"रती क" ओर से/Assessee By : Shri D. M. Rindani, Ld.Ar राज"व क" ओर से/Revenue By : Shri Sanjay Punglia, Cit-Dr

vi) of the Income-tax Act, 1961(hereinafter referred to as ‘the Act’) and the Ld. CIT(E) also rejected the assessee’s application in Form 10AB, u/s. 80G(5)(iv)(B) of the Act dated 30.08.2024. Shree Satyay Mataji Mandir Mangroliya Parivar Trust ITA No. 844 & 845/Rjt/2024 2 2. In ITA No. 845/Rjt/2024, the solitary grievance of the 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)

section 12A(1)(ac) of the Income Tax Act, 1961 (in short, ‘the Act’). 2. The Grounds of appeals raised by the assessee are as follows: “1. The CIT (Exemption) erred in rejecting the application filed by the assessee in Form 10AB u/s 12AB of the Act on the ground that the objects of the I.T.A Nos. 848 & 849/Rjt/2024

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)

section 12A(1)(ac) of the Income Tax Act, 1961 (in short, ‘the Act’). 2. The Grounds of appeals raised by the assessee are as follows: “1. The CIT (Exemption) erred in rejecting the application filed by the assessee in Form 10AB u/s 12AB of the Act on the ground that the objects of the I.T.A Nos. 848 & 849/Rjt/2024

SHRI GANDHI MAULANA AZAD SHRAMJIVI ASHRA,KUTCH vs. INCOME TAX OFFICER, EXEMPTION WARD 1, RAJKOT, RAJKOT

In the result, appeals of the assessee, are allowed

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

80G and FCRA. v. That, there are no credits deposits amounting to Rs. 95,05,842/-, i.e. the figure computed is incorrect and baseless. vi. That, the figures of incomes and expenditures computed suspected to be incorrect are on standalone basis and not on consolidated basis. 5. It is submitted that, if the Ld. PCCIT would have considered the erroneous

SHRI GANDHI MAULANA AZAD SHRAMJIVI ASHRA,KUTCH vs. INCOME TAX OFFICER, EXEMPTION WARD 1, RAJKOT, RAJKOT

In the result, appeals of the assessee, are allowed

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

80G and FCRA. v. That, there are no credits deposits amounting to Rs. 95,05,842/-, i.e. the figure computed is incorrect and baseless. vi. That, the figures of incomes and expenditures computed suspected to be incorrect are on standalone basis and not on consolidated basis. 5. It is submitted that, if the Ld. PCCIT would have considered the erroneous