SHRI SAJISAVAI MOXDHAM SEVA TRUST ,SAVARKUNDLA, DIST. AMRELI vs. THE CIT(EXEMPTION), AHMEDABAD
In the result, the appeal of the assessee is allowed for statistical purposes
ITA 849/RJT/2024[2024-25]Status: DisposedITAT Rajkot19 Aug 2025AY 2024-25
Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं./Ita Nos. 848 & 849/Rjt/2024 Shri Sajisavai Moxdham Seva Vs. The Cit (Exemption), Trust-Amreli, Savarkundla, Ahmedabad Amreli "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Abbts9964K (अपीलाथ"/Appellant) (""यथ"/Respondent)
For Appellant: Shri D.M. Rindani, ARFor Respondent: Shri Praveen Verma, CIT-DR
Section 12ASection 12A(1)(ac)Section 80G(5)
12A of the Act (1) Jamiatul Banaat Tankaria (2024) 168 taxmann.com 35 (Gujarat HC) and (2) Shri Sachay Mataji Mandir Vikas Trust (2024) 165 taxmann.com 306 (Rajkot
Tribunal).
(3) Further, even if it is treated as established for the benefit of particular religion i.e. Sajisavai Sampraday, then also a section of public is as good as public at large, hence