SHRI SHARDAGRAM ALUMNI EDUCATION AND CHARITABLE TRUST,RAJKOT vs. CIT(EXEMPTION), AHMEDABAD, AHMEDABAD

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

section 12A and 80G of the\nAct, which were followed up by another set of applications filed directly with the\nDIT (Exemptions) on 21.12.2005; these applications were obviously delayed and\nthe condonation

SHIA IMMAMI ISMALIA GIRLS ACADEMY,BHUJ vs. CIT (EXEMPTION), AHMEDABAD

In the result, the appeal of the assessee is allowed for statistical\npurposes

condonation of delay, we\ncondone the delay of 53 days and admit the appeal of the assessee for\nhearing.\n6. We note that Ld. CIT(E), on merit rejected the assessee's application\nobserving as follows:\n“The applicant has filed an application for registration under section 12A

ADHYAKSHYA LOK MELA AMLIKARAN SAMMITTEE,RAJKOT vs. INCOME TAX OFFICER, WARD-1(2),, RAJKOT

Appeal of the assessee is partly allowed for the statistical purposes

Bench: Shri Waseem Ahmed & Ms. Madhumita Roy, आयकर अपील सं./Ita Nos. 424 & 425/Rjt/2018 वष"/Asstt. Years: 2009-2010 & 2010-2011 िनधा"रण वष" िनधा"रण िनधा"रण िनधा"रण वष" वष" Adhyakshya Lok Mela Amlikaran Ito Sammittee Vs. Ward-1(2), A.D. Vyas & Co., Kotecha Nagar Rajkot Main Road, Opp. Kotecha Girls High School, Rajkot-360001 Pan: Aabaa0922F Assessee By : Shri D. M. Rindani, A.R Revenue By : Shri Shramdeep Sinha, D.R सुनवाई क" तारीख/Date Of Hearing : 24/04/2023 घोषणा क" तारीख /Date Of Pronouncement: 17/05/2023 आदेश/O R D E R आदेश आदेश आदेश Per Waseem Ahmed: The Captioned Appeals Have Been Filed At The Instance Of The Assessee Against The Common Orders Passed Under Section 263 Of The Act By The Learned Commissioner Of Income Tax Rajkot Dated 24/03/2014 Arising In The Matter Of Assessment Order Passed Under S. 143(3) Of The Income Tax Act, 1961 (Here-In- After Referred To As "The Act") Relevant To The Assessment Years 2009-10 & 2010- 11. First, We Take Up Ita 424/Rjt/2018, An Appeal By The Assessee For The Ay 2009-10 2. The Assessee Has Raised The Following Grounds Of Appeal: “Ground No 1 Order Of The Learned Cit 1 Rajkot Reopening The Assessment U/S 263 Is Totally Bad On Facts As Well On Law. Learned Cit Ought To Have Considered The Fact That The Assessee Is Already Assessed U/S 143(3) By Ito 1(2) Rajkot.

condone the delay in filing the appeal by the assessee and accordingly proceed to adjudicate the issue on merit. 10. The issue raised by the assessee is that the benefit of the proviso to section 12A

ADHYAKSHYA LOK MELA AMLIKARAN SAMMITTEE,RAJKOT vs. INCOME TAX OFFICER, WARD-1(2),, RAJKOT

Appeal of the assessee is partly allowed for the statistical purposes

Bench: Shri Waseem Ahmed & Ms. Madhumita Roy, आयकर अपील सं./Ita Nos. 424 & 425/Rjt/2018 वष"/Asstt. Years: 2009-2010 & 2010-2011 िनधा"रण वष" िनधा"रण िनधा"रण िनधा"रण वष" वष" Adhyakshya Lok Mela Amlikaran Ito Sammittee Vs. Ward-1(2), A.D. Vyas & Co., Kotecha Nagar Rajkot Main Road, Opp. Kotecha Girls High School, Rajkot-360001 Pan: Aabaa0922F Assessee By : Shri D. M. Rindani, A.R Revenue By : Shri Shramdeep Sinha, D.R सुनवाई क" तारीख/Date Of Hearing : 24/04/2023 घोषणा क" तारीख /Date Of Pronouncement: 17/05/2023 आदेश/O R D E R आदेश आदेश आदेश Per Waseem Ahmed: The Captioned Appeals Have Been Filed At The Instance Of The Assessee Against The Common Orders Passed Under Section 263 Of The Act By The Learned Commissioner Of Income Tax Rajkot Dated 24/03/2014 Arising In The Matter Of Assessment Order Passed Under S. 143(3) Of The Income Tax Act, 1961 (Here-In- After Referred To As "The Act") Relevant To The Assessment Years 2009-10 & 2010- 11. First, We Take Up Ita 424/Rjt/2018, An Appeal By The Assessee For The Ay 2009-10 2. The Assessee Has Raised The Following Grounds Of Appeal: “Ground No 1 Order Of The Learned Cit 1 Rajkot Reopening The Assessment U/S 263 Is Totally Bad On Facts As Well On Law. Learned Cit Ought To Have Considered The Fact That The Assessee Is Already Assessed U/S 143(3) By Ito 1(2) Rajkot.

condone the delay in filing the appeal by the assessee and accordingly proceed to adjudicate the issue on merit. 10. The issue raised by the assessee is that the benefit of the proviso to section 12A

SHRI RAJKOT VISHASHRIMALI JAIN SAMAJ ,RAJKOT vs. THE ITO, EXEMPTION WARD-1, RAJKOT, RAJKOT

In the result, appeal of the assessee is allowed

Bench: Shri Waseem Ahmed (Accountant Member), Shri Siddhartha Nautiyal (Judicial Member)

Section 12A(b) of the Income Tax Act, 1961, and under Rule 17B of the Income Tax Rules, Audit Report in Form 108 has to be filed along with the return of income for the relevant year. However, in appellant's case, the delay in furnishing of Form 10B stands condoned

JAMNAGAR TAX CONSULTANTS ASSOCIATION,JAMNAGAR vs. THE COMMISSIONER OF INCOME TAX (EXEMPTION), RAJKOT

In the result, this appeal of the assessee is allowed for statistical purposes, in\nabove terms

12A(1)(ac)(iii)", "Rule 17A(2)", "Section 5 of Limitation Act", "Section 12AA(1)(b)(i)", "Section 12AA(1)", "Section 2(15) of the Income Tax Act, 1961" ], "issues": "Whether the delay in filing the appeal is condonable

G. C FOUNDATION,RAJKOT 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. 266/Rjt/2025 ("नधा"रणवष" / Assessment Year: (2023-24) G. C. Foundation Cit(Exemption) Vs. Survey No. 558/2558, P1 558 P2, B/H Income Tax Office, Vejalpur, Real Ceramics, Old Ghuntu Road, Rajkot-36001 Thorala, Rajkot - 363641 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaetg0610J (Appellant) (Respondent)

condoning the delay in filing of application under section 80G(5)(iii) resulting in violation of principles of natural justice. G. C. Foundation 3. The Ld. CIT(E) erred in law by not adjudicating the application on merits resulting in denial of substantial justice. 4. The Ld. CIT(E) erred in facts by not considering that the delay

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

LATE ARJAN KANJI PUJARA SMARK CHARITABLE TRUST BHACHAU,BHACHAU vs. DEPUTY COMMISSIONER, INCOME TAX (CPC), BANGALORE, BANGALORE

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

Bench: Shri Waseem Ahmed (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

condoning the delay of 852 days as no sufficient cause has been shown by the assessee u/s. 249(3) of the Act. 2.1. The brief fact of the case is that the appellant is a Charitable Trust duly registered under section 12A

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

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

VIKLANG VIKAS FOUNDATION,RASALIYA 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. 64/Rjt/2025 ("नधा"रणवष" / Assessment Year: (Na) (Hybrid Hearing) Viklang Vikas Foundation Vs. Cit(Exemption), Ramdev Nagar, Nr. Bus Station, Room No. 609, Floor – 6, Rasaliya, Nakhatrana Aayakar Bhavan (Vejalpur), Gujarat – 370670 Anandnagar, Prahladnagar Road, Gujarat – 380015 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaatv8066F (Appellant) (Respondent) Appellant By : Shri R. B. Shah, Ld. Ar Respondent By : Shri Sanjay Punglia, Ld. Cit(Dr) Date Of Hearing : 28/04/2025 Date Of Pronouncement : 29/04/2025 आदेश / O R D E R

condonation of delay are reproduced as follows: “1. For the renewal of the trust petitioner had handed over this matter to their previous tax consultant Mr. Haresh Thakker who had filed form 10AB on dated 13.03.2023 and the same is rejected vide rejection order dated 18.09.2023 on account of non- submission of the requisite details, genuineness of activities

SANT TRIKAM SHAHEB VADI EDUCATION AND CHERITABLE TRUST,JAMNAGAR vs. INCOME TAX OFFICE, EXEMPTION, WD-2, RAJKOT, RAJKOT

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

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं./Ita No. 956/Rjt/2024 ("नधा"रण वष" / Assessment Year: Na Sant Trikam Shaheb Vadi Education & Vs. Ito Exemption, Charitable Trust Wd-2, Income Tax Office, New Aayakar Bhavan, Race Course At Vill-Ranuja, Tal-Kalavad (Shitla), Dist- Ring Road, Rajkot-360001 Jamnagar-361160 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aawts5719E (Assessee) (Respondent) Assessee By : Shri Viral Vajani, Ld. Ar Respondent By : Shri Sanjay Punglia, Ld. Cit.Dr Date Of Hearing : 08/10/2025 Date Of Pronouncement : 13/10/2025 आदेश / O R D E R

Section 12A(1)(ac)(iii) of Income Tax Act, 1961 (in short ‘the Act’), stating that assessee- trust has failed to file documentary evidences to satisfy about genuineness of the activities and objects of the trust. 2. The grievances raised by the assessee are as follows: “1. The Commissioner of Income Tax (Exemption) has erred on facts

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

Section 12A. Consequently, despite the issuance of notices, there was no intentional default or disregard for the directions of the Department, but rather an inadvertent delay due to lack of awareness and technical expertise. We humbly submit that the Trust now has ITA No. 265/RJT/2025 A. Y.2024-25 Rajkot City Cyber Security Society.. v. CIT(E) professional representation

SHRI SWAMI VIVEKANAND TRUST,ADIPUR vs. THE DCIT (CPC) , BANGALORE

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

Bench: Shri Waseem Ahmed (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

Section 12A(1)(B) of the Act. The assesse was ensured to file the corrected Return, incorporating the details of such Audit, failing which the Return filed in ITR 7 will be treated as invalid. However the assessee has not responded to the above communication. Therefore the CPC vide its intimation u/s.143(1) dated 16-03-2016 denied the claim

ALUMNI ASSOCIATION OF INDUBHAI PAREKH SCHOOL OF ARCHITECTURE - RAJKOT,RAJKOT vs. COMMISSIONER OF INCOME-TAX (EXEMPTION), AHMEDABAD

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

Bench: Dr. Arjun Lal Saini, Am. & Dinesh Mohan Sinha, Jm आयकर अपील सं./Ita No. 940/Rjt/2024 (िनधा"रण वष" / Assessment Year: (N.A.) (Hybrid Hearing) Alumni Associa"On Of Indubhai Parekh School Vs. The Cit(Exemp"On), Ahmedabad Of Architecture, Rajkot- 360005, Gujarat India "ायीलेखासं./जीआइआरसं./Pan/Gir No.: Aahta9691E (Appellant) (Respondent)

condone the delay in filling the present appeal. 4.1 The appellant Trust was constituted under the Deed of declaration of Trust dated 11/12/2019 with the charitable object of imparting education. Soon after formation of the trust, the appellant Trust was granted registration under section 12A

LOTHADA-PIPLANA-PADAVALA INDUSTRIAL ASSOCIATION,RAJKOT vs. THE COMMISSIONER OF INCOME TAX (EXEMPTIONS), AHMEDABAD), AHMEDABAD

Bench: Dr. Arjun Lal Saini, Am. & Dinesh Mohan Sinha, Jm आयकरअपीलसं./Ita No.239&240/Rjt/2024 िनधा"रणवष" / Assessment Year: (2023-24) (Hybrid Hearing) Lothada-Piplana-Padavala Vs. The Commissioner Of Industrial Association, Shop No. Income Tax (Exemptions), 114, Silver Complex, Umiya Room No. 609, Floor-6, Industrial Area, Rajkot Kotda Aayakar Bhawan Sangani Road, Rajkot 360021 (Vejalpur), Nr: Sachin Tower, 100 Foot Road, Anandnagar-Prahladnagar Road, Ahmedabad "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaecl0666Q (Appellant) (Respondent)

condone the delay in filing of the present appeals and both the appeals are heard on merit. The brief facts of the case in that ITA no. 239/Rjt/2024 the application was filed electronically on 08/05/2023 in form no. 12AB within the meaning of section 12A

LOTHADA PIPLANA PADAVALA INDUSTRIAL ASSOCIATION,RAJKOT vs. THE COMMISSIONER OF INCOME TAX (EXEMPTIONS), AHMEDABAD, AHMEDABAD

Bench: Dr. Arjun Lal Saini, Am. & Dinesh Mohan Sinha, Jm आयकरअपीलसं./Ita No.239&240/Rjt/2024 िनधा"रणवष" / Assessment Year: (2023-24) (Hybrid Hearing) Lothada-Piplana-Padavala Vs. The Commissioner Of Industrial Association, Shop No. Income Tax (Exemptions), 114, Silver Complex, Umiya Room No. 609, Floor-6, Industrial Area, Rajkot Kotda Aayakar Bhawan Sangani Road, Rajkot 360021 (Vejalpur), Nr: Sachin Tower, 100 Foot Road, Anandnagar-Prahladnagar Road, Ahmedabad "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaecl0666Q (Appellant) (Respondent)

condone the delay in filing of the present appeals and both the appeals are heard on merit. The brief facts of the case in that ITA no. 239/Rjt/2024 the application was filed electronically on 08/05/2023 in form no. 12AB within the meaning of section 12A