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

Appeals of the assessee are allowed for\nstatistical purposes

section 80G of the Act,\nwithin the time period of, at least six months, prior to expiry of period of the\nprovisional approval or within six months of commencements of its activities,\nwhichever is earlier. The time limits prescribed therein is mandatory and the\nCommissioner of Income Tax has no power to condone the delay

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)

80G(5)(iii) merely on the grounds of delay in filing of application for registration. 2. The Ld. CIT(E) erred in law by not condoning the delay in filing of application under section

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

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

condoning the delay in this case. Hence, as has been already pointed out that the time limits prescribed in section 80G

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

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

condoning the delay in this case. Hence, as has been already pointed out that the time limits prescribed in section 80G

OSWAL CHARITIES,JAMNAGAR vs. THE CIT (EXEMPTION), AHMEDABAD

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

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकरअपीलसं./Ita No. 10/Rjt/2025 ("नधा"रणवष" / Assessment Year: (2024-25) (Hybrid Hearing) Oswal Charities Cit(Exemption) Vs. Satish Sadan, Street No.44, Digvijay Ahmedabad - 380015 Plot, Jamnagar- 361005 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaato0228Q (Appellant) (Respondent) Appellant By : Ms. Amoli Gusani, Ld. Ar Respondent By : Shri Sanjay Kumar, Ld. Cit(Dr) Date Of Hearing : 18/06/2025 Date Of Pronouncement : 31/07/2025 आदेश / O R D E R Per Dinesh Mohan Sinha, Jm:

Section 80G of the Act and hence the applicant is not entitled to get approval u/s 80G of the Income-Tax Act, 1961, may please be disregarded” Oswal Charities v. CIT(E) 3. At the outset, that the appeal filed late by 101 days. The Ld. AR of the assessee has filed an application for condonation of delay

CHINTAN DWARKADAS CHOTAI,JUNAGADH vs. DCIT/ACIT CIR 1(1), RKT, RAJKOT

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

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

condonation of delay, before the Ld.CIT(A). that the Ld.CIT(A) dismissed the appeal of the assessee, observing as follows: “3. The appellant is a salaried individual, earning more than Rs. 2lac per annum his gross total income is around Rs. 24Lac. Apparently, he is a well educated person. The appellant is also aware of the benefits of section 80G

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

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)

80G (5) (iii) of the income-tax Act. was rejected on 24-11-2023 by Ld.CIT(E) Ahmedabad. 2. GROUNDS OF APPEALS, ITA NO. 239/Rjt/2024: - 1. The grounds of appeal mentioned hereunder are without prejudice to one another. 2. That the learned Commissioner of Income Tax (Exemptions), Ahmedabad has erred in law and on facts in refusing to grant registration

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)

80G (5) (iii) of the income-tax Act. was rejected on 24-11-2023 by Ld.CIT(E) Ahmedabad. 2. GROUNDS OF APPEALS, ITA NO. 239/Rjt/2024: - 1. The grounds of appeal mentioned hereunder are without prejudice to one another. 2. That the learned Commissioner of Income Tax (Exemptions), Ahmedabad has erred in law and on facts in refusing to grant registration

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:

condoned the delay in filing appeal by 209 days and heard the appeal on merit. 8. Brief facts of the case the application for registration of the trust u/s. 12AB of the I.T. Act, 1961 was filed electronically and as per data available in ITBA, the same is filed on 26/12/2022 by the assessee in Form No. 10AB under Rule

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:

condoned the delay in filing appeal by 209 days and heard the appeal on merit. 8. Brief facts of the case the application for registration of the trust u/s. 12AB of the I.T. Act, 1961 was filed electronically and as per data available in ITBA, the same is filed on 26/12/2022 by the assessee in Form No. 10AB under Rule

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

80G of the Income-tax Act. As the Trust had commenced its charitable activities, it subsequently applied for final approval as required under sub-clause (iii) of clause (ac) of sub-section (1) of Section 12A of the Income-tax Act on 27th September 2024. In response to this application, the Department issued various notices dated 17th January