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

Appeals of the assessee are allowed for\nstatistical purposes

delay in\nfiling the Form No.10AB, u/s 80G(5) of the Act. The Tribunal is a final fact finding authority, and\nbased on the assessee`s facts and undue hardship created by the clause (iii) of 3rd proviso of section\n80(5) of the Act, the Tribunal may condone

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

section 80G(5)(iii) of the Act was rejected on account of technical ground being delay in filing of application and that there were no powers with Ld. CIT(E) to condone

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

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

section 80G(5)(iii) of the Act was rejected on account of technical ground being delay in filing of application and that there were no powers with Ld. CIT(E) to condone

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

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:

iii) of Sub-section (5) of 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

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:

iii) of the first Proviso to Sec. 80G(5) of the Act and by holding that registration u/s 12A of the Act is a pre-requisite for grant of approval u/s 80G of the Act. 2.The CIT (Exemption) erred in rejecting the application filed by the assessee in Form 10AB u/s 80G(5) of the Act without going into merits

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:

iii) of the first Proviso to Sec. 80G(5) of the Act and by holding that registration u/s 12A of the Act is a pre-requisite for grant of approval u/s 80G of the Act. 2.The CIT (Exemption) erred in rejecting the application filed by the assessee in Form 10AB u/s 80G(5) of the Act without going into merits

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

5) of Section 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

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