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

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं./Ita No.50/Rjt/2025 (निर्धारण वर्ष / Assessment Year: N.A.) Shia Immami Ismalia Girls Academy, Vs. Bhaveshwar Nagar, Bhuj, Kutch, Gujarat-370001 Commissioner Of Income Tax (Exemption), Ahmedabad स्थायीलेखासं./जीआइआरसं./Pan/Gir No.: Abbts3142F (Appellant) (Respondent) Appellant By Respondent By Date Of Hearing Date Of Pronouncement : Shri R. B. Shah, Ar : Shri Sanjay Punglia, Cit Dr : 02/06/2025 : 30/06/2025 आदेश / Order Per Dr. A. L. Saini, Am: Captioned Appeal Filed By The Assessee, Is Directed Against The Order Passed By The Learned Commissioner Of Income Tax (Exemption), Ahmedabad Vide Order Dated 04.09.2024, Wherein Ld. Commissioner Of Income Tax (Exemption) Rejected The Application Filed By The Assessee In Form No. 10Ab Under Section 12A(1)(Ac)(Ii) Of The Act Holding That The Application Filed By The Assessee Under Section 12A(1)(Ac)(Ii) Of The Act In Form No. 10Ab Is Prima Facie Not Maintainable. 2. The Grounds Of Appeal Raised By The Assessee Are As Follows: “1. That The Learned Cit (Exemption) Has Erred Both On Facts & In Law In Not Granting Registration To The Appellant Trust On The Mere Ground That In The Application Made In Form No. 10Ab Of The Income Tax Rules, Section 12A(1)(Ac)(Ii) Of The Income Tax Act Had Inadvertently Been Typed On Account Of Typographical Error Instead Of Section 12A(1)(Ac)(Iii) Of The Act. 2. The Appellant Craves Leave To Add, Alter & Amend Or Delete Any Of The Grounds Of Appeal Before Or At The Time Of Hearing.”

condone the delay of 53 days and admit the appeal of the assessee for hearing. 6. We note that Ld. CIT(E), on merit rejected the assessee's application observing as follows: “The applicant has filed an application for registration under section 12A(1)(ac

RANAVAV MADRESA CHARITY TALIMI TRUST,PORBANDAR vs. INCOME TAX OFFICER EXEMPTION WARD 2 , RAJKOT

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

condoned the delay in filing appeal by 225 days. 7. Brief facts of the case that the applicant has filed an application for registration under section 12A(1)(ac

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

ac) of sub-section (1) of 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

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

12A(1)(ac)(ii) of the I.T.Act, 1961 without providing sufficient opportunity of being heard and thus the order is bad in law and illegal. 3. The Learned CIT (Exemption), Ahmedabad has erred in laws and facts, in cancelling the provisional registration granted in Form 10AC, dated 04.04.2022. 4. The Appellant craves leave to add, alter and amend or delete

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 of the Income-tax Act, 1961 w.e.f 13/02/2020 by the Commissioner, which was before

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(1)(ac

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(1)(ac

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

ac) of sub-section (1) of section 122A of the Act, till 30.09.2023 where the due date for making such application has expired prior to such date. 15. However, in earlier Circular 8/2022, which was issued on 31.03.2022 the CBDT has given instruction about approval 80G(5) of the Act, which is reproduced below: "1. On consideration of difficulties

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

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

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

12A(1)ac)(i) of the Act. Hence, the argument of the applicant that the earlier application was rejected due to wrong section is incorrect. Also, the said fact does not give an advantage to the applicant to argue the maintainability of the present application as both the applications have been filed under two different sections

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

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

12A(1)ac)(i) of the Act. Hence, the argument of the applicant that the earlier application was rejected due to wrong section is incorrect. Also, the said fact does not give an advantage to the applicant to argue the maintainability of the present application as both the applications have been filed under two different sections

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

condone the delay and admit the appeal of the assesse. 4. Considering the above facts, we note that assessee has granted sufficient opportunity of being heard but the assesse did not avail the opportunity to explain the case before CIT(E). However, on account of non-compliance attitude of the assessee, we impose a cost of Rs.25

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

condone the delay and admit the appeal of the assesse. 4. Considering the above facts, we note that assessee has granted sufficient opportunity of being heard but the assesse did not avail the opportunity to explain the case before CIT(E). However, on account of non-compliance attitude of the assessee, we impose a cost of Rs.25

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

condone the delay and admit the appeal of the assesse. 4. Considering the above facts, we note that assessee has granted sufficient opportunity of being heard but the assesse did not avail the opportunity to explain the case before CIT(E). However, on account of non-compliance attitude of the assessee, we impose a cost of Rs.25

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

condone the delay and admit the appeal of the assesse. 4. Considering the above facts, we note that assessee has granted sufficient opportunity of being heard but the assesse did not avail the opportunity to explain the case before CIT(E). However, on account of non-compliance attitude of the assessee, we impose a cost of Rs.25

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

condone the delay and admit the appeal of the assesse. 4. Considering the above facts, we note that assessee has granted sufficient opportunity of being heard but the assesse did not avail the opportunity to explain the case before CIT(E). However, on account of non-compliance attitude of the assessee, we impose a cost of Rs.25

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

condone the delay and admit the appeal of the assesse. 4. Considering the above facts, we note that assessee has granted sufficient opportunity of being heard but the assesse did not avail the opportunity to explain the case before CIT(E). However, on account of non-compliance attitude of the assessee, we impose a cost of Rs.25

SHRI KRUSHNA GAU SEVA CHARITABLE TRUST,NALIYERI MOLI, TA. GIR GADHADA, DIST. JUNAGADH vs. THE CIT (EXEMPTION) AHMEDABAD, AHMEDABAD

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

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinhaआयकर अपील सं./Ita No. 534/Rjt/2025 ("नधा"रण वष" / Assessment Year: (2025-26) Shri Krushna Gau Seva Charitable Vs. Cit(Exemption), Trust, Room No.609, 6Th Floor, Aayakar Naliyeri Mol, Naliyeri Moli, Bhavan, Nr. Sachin Tower, 100Ft Ta. Gir Gadhada Road, Anandnagar-Prahladnagar Junagadh 362530 Road, Ahmedabad-380015 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aazts5830M (Appellant) (Respondent) Appellant By : Shri Jignesh Parikh, Ld. Ar Respondent By : Shri Sanjay Punglia, Ld. Cit(Dr) : 29/01/2026 Date Of Hearing Date Of Pronouncement : 11/02/2026 आदेश / O R D E R Per, Dr. Dinesh Mohan Sinha, Jm:

delayed. Further, w.e.f. 01.10.2024, an application filed under sub-clause (1) to (vi) of section 12A(1)(ac) of the Act can be condoned