JYOT FOUNDATION-RAJKOT,RAJKOT vs. CIT (EXEMPTION), AHMEDABAD, RAJKOT

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

condone the delay, which was on technical grounds. Learned Counsel also submitted that registration under section 12A had already been granted to the assessee and only application for approval under section 80(G) (5)(iii) of the Act was rejected, therefore the assessee prays the Bench that matter may be remitted back to the file of the Ld.CIT(E) with

VIRMANI FOUNDATION,RAJKOT vs. CIT (EXEMPTION), AHMEDABAD, RAJKOT

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

condone the delay, which was on technical grounds. Learned Counsel also submitted that registration under section 12A had already been granted to the assessee and only application for approval under section 80(G) (5)(iii) of the Act was rejected, therefore the assessee prays the Bench that matter may be remitted back to the file of the Ld.CIT(E) with

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) of the act these reasons are curable based on the facts already on record AMD therefore, the assessee be given the recognition u/s. 80G of the Act 5. Based on the facts & circumstances of the case, the CIT(Exemption), Ahmedabad has erred in law as well as on facts while passing the rejection order, which seems

KESHAV TIRTH FOUNDATION,RAJKOT vs. THE CIT (E), AHMEDABAD, AHMEDABAD

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

Bench: Shri Waseem Ahmed & Shri Siddhartha Nautiyal

condonation of the delay in filing the appeal which was supported by the affidavit available on record. It was explained by the assessee that application for registration under A.Y.NIL section 12AA of the Act in form No. 10A was filed 1st time dated 23-11-2018 wherein the email ID of the trustee namely Shri Balkrushna Kakkad was mentioned

KOTHARI KUTUMB (DEVASHIBARA) PARIVAR TRUST - GONDAL,GONDAL vs. CIT EXEMPTION , AHMEDABAD

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

section 12A(1)(ac)(ii) of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’). 2. Grounds of appeal raised by the assessee, are as followed: 1. The appellant craves leave to add, alter, amend any ground of appeal. That on facts, AND in law, the learned 1 CIT(Exemptions) Ahmadabad has grievously erred Kothari Kutumb Parivar Trust

DAWOODI BOHRA JAMAT VERAVAL,VERAVAL vs. THE COMMISSIONER OF INCOME TAX (EXEMPTIONS), RAJKOT

In the result, appeal filed by the assessee is allowed for the statistical purpose

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं./Ita No. 145/Rjt/2024 (Assessment Year: Na) (Hybrid Hearing) Dawoodi Bohra Jamat Veraval. Vs. Cit(Exemption), Mochi Bazar, At Mochi Bazar, Floor-6, Aayakar Bhavan Veraval-362265. (Vejalpur), Nr: Sachin Tower, 100Ft Road, Anandnagar- Prahladnagar Road, Ahmedabad – 380015

5. We note that the in view of the above-mentioned circumstances, it is clear that delay is not due wrongly committed by the assessee but the circumstances are beyond the control of the assessee. According to the Hon'ble ITAT, Rajkot Bench in case of Shakti Clearing Agency (P.) Ltd. vs. ITO (80 TTJ 668) has also held that

SHREE SWAMINARAYAN MANDIR TRUST ,RAMPAR vs. THE ITO, EXEMPTION WARD - 1, RAJKOT

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

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं./Ita No.340/Rjt/2024 ("नधा"रण वष" / Assessment Year: (2020-21)

condonation of delay in seeking registration was not available. 8.3 In order to provide relief to such trusts and remove hardship in genuine cases, section 12A of the Income-tax Act has been amended to provide that in a case where a trust or institution has been granted registration under section 12AA of the Income-tax Act, the benefit

SHREE GAMARA SAMAJIK SEVA MANDAL,,SURENDRANAGAR vs. THE COMMISSIONER OF INCOME TAX (EXEMPTIONS),, AHMEDABAD

In the result, appeal filed by the assessee is partly allowed for statistical purpose

Bench: Ms. Suchitra Kamble & Shri Waseem Ahmedassessment Year: 2014-15

10A for approval of registration U/s. 12AA. 3. The only reason given by the Ld. CIT(A) is that assessee has not complied with the notice issued calling certain documents and information. At Para. 2 of his letter the Ld. CIT has reproduced details required from the assessee. It is humbly submitted that the following information amongst other