MAR BASELIUS ORTHODOX SYRIAN CHURCH,SURAT vs. THE COMMISSIONER OF INCOME TAX (EXEMPTION), AHMEDABAD

In the result, both the appeals are allowed for statistical purposes in above terms

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.214/Srt/2023 (Physical Hearing) Mar Baselius Orthodox Syrian Church, Vs. The Cit(Exemption), Ranchhod Nagar, Opp. Magdalla Port Colony, Ahmedabad Dumas Road, Magdalla B.O., Magdalla, Surat – 395007. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaatm3808N (Appellant) (Respondent) आयकर अपील सं./Ita No.265/Srt/2023 (Physical Hearing) Sindhu Seva Samiti, Vs. The Cit(Exemption), Tp No.3 Fp 53, Anand Mahal Road, Ahmedabad Near Sneh Sankul Wadi, Adajan Choryasi, Surat – 395009. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aabts3067J (Appellant) (Respondent)

charitable trust, the Hon'ble Apex court held that where the benefit is available to Muslims from all over the world, none of whom except in Kerala are backward classes, the provision of section 13(1)(b) would be attracted and therefore the trust is not entitled for exemption

NAVBHARAT CHARITABLE TRUST,BHARUCH vs. INCOME TAX OFFICER, WARD - 1, , BHARUCH

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

Bench: Shri Pawan Singhita No. 383, 384 & 385/Srt/2022 (Assessment Years: 2017-18, 2018-19 & 2019-20) (Hearing In Virtual Court) Navbharat Charitable Trust, I.T.O., 0, Rajpardi, Jhagadia, Ward-1, Vs. Bharuch. Bharuch. Pan No. Aactn 0979 K Appellant/ Assessee Respondent/ Revenue

exemption to a charitable trust, the expenditure incurred towards attainment of object should be allowed as a charitable activity. The intention

NAVBHARAT CHARITABLE TRUST,BHARUCH vs. INCOME TAX OFFICER, WARD - 1, , BHARUCH

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

Bench: Shri Pawan Singhita No. 383, 384 & 385/Srt/2022 (Assessment Years: 2017-18, 2018-19 & 2019-20) (Hearing In Virtual Court) Navbharat Charitable Trust, I.T.O., 0, Rajpardi, Jhagadia, Ward-1, Vs. Bharuch. Bharuch. Pan No. Aactn 0979 K Appellant/ Assessee Respondent/ Revenue

exemption to a charitable trust, the expenditure incurred towards attainment of object should be allowed as a charitable activity. The intention

NAVBHARAT CHARITABLE TRUST,BHARUCH vs. INCOME TAX OFFICER, WARD - 1, , BHARUCH

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

Bench: Shri Pawan Singhita No. 383, 384 & 385/Srt/2022 (Assessment Years: 2017-18, 2018-19 & 2019-20) (Hearing In Virtual Court) Navbharat Charitable Trust, I.T.O., 0, Rajpardi, Jhagadia, Ward-1, Vs. Bharuch. Bharuch. Pan No. Aactn 0979 K Appellant/ Assessee Respondent/ Revenue

exemption to a charitable trust, the expenditure incurred towards attainment of object should be allowed as a charitable activity. The intention

SHRI RAM EDUCATION & GRAMINVIKAS CHARITABLE TRUST,VALSAD vs. INCOME TAX OFFICER ( EXEMPTION WARD), SURAT

In the result, this appeal of the assessee is dismissed

Bench: Shri Pawan Singh & Dr. Arjun Lal Sainishri Ram Education & I.T.O., (Exemption Ward) Graminvikas Charitable Trust, Aayakar Bhavan, Vs. Jauagauri Park, Hathikhana, Majura Gate, Dharampur, Surat. Valsad-396050. Pan No. Aalts 324 F Appellant/ Assessee Respondent/ Revenue

Exemption Ward) Graminvikas Charitable Trust, Aayakar Bhavan, Vs. Jauagauri Park, Hathikhana, Majura Gate, Dharampur, Surat. Valsad-396050. PAN No. AALTS

SHREE SUIGAM KHODADHOR PANJARA POLE,SURAT vs. ITO, EXEMPTION WARD, SURAT

In the result, appeal of the assessee is allowed

Bench: Shri Siddhartha Nautiyal & Shri Bijayananda Pruseth

charitable trust registered u/s 12A of the Act had substantially satisfied conditions for availing benefit of exemption as a trust

JAYSHRI GOPALLAL MAHARAJSHRINI SURAT SRUSTI TRUST,SURAT vs. ITO, EXEMPTION WARD, SURAT

In the result, the appeal of the assessee is allowed

Bench: Shri Siddhartha Nautiyal & Shri Bijayananda Pruseth

charitable trust registered under section 12A, had substantially satisfied condition for availing benefit of exemption as a trust, it could

GANGADHARA SAHKARI KELVANI MANDAL,SURAT vs. CIT(EXEMPTION), AHMEDABAD

In the result, in the light of the above discussion, the appeal of the\nassessee is allowed

Exempt)(A’Bad) take trust as Charitable Trust for Sec 12A registration.\nFor 12A honourable CIT treat trust as Charitable

SHRI NAVCHETAN EDUCATION AND CHARITABLE TRUST,SURAT vs. THE INCOME TAX OFFICER (EXEMPTION) WARD, SURAT

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

Bench: Shri Sandeep Gosain, Hon'Ble & Shri O.P.Meena, Hon'Bleआ.अ.सं./I.T.A No.46/Srt/2019 "नधा"रण वष"/Assessment Year: - Shree Navchetan Education & V The Income Tax Officer, Charitable Trust, S Exemptions Ward, Surat. C-9, Nidhivan, Opp.Umrigar School, . Parle Point, Surat. [Pan: Aaits 6467 K] अपीलाथ" / Appellant ""यथ"/Respondent "नधा"रतीक"ओरसे /Assessee By Shri H.N.Vepari – Ca राज"वक"ओरसे /Revenue By Shri Sreenivas T.Bidari – Cit-Dr

Exemption). We are of the view that since the assessee Shree Navchetan Education and Charitable Trust Vs. ITO, Exemption Ward

AADIVASI SAMPSABHA CHARITABLE TRUST,SURAT vs. CIT(EXEMPTION) , AHMEDABAD

In the result, both the appeals filed by the assessee/applicant trust are allowed for statistical purposes

Bench: Shri Siddhartha Nautiyal & Shri Bijayananda Pruseth

Exemptions) about the genuineness of the activities of the trust and also whether conditions laid down in section 80G of the Act have been fulfilled by the assessee trust. ITA Nos.16&18/Srt/2025 Aadivasi Sampsabha Charitable

AADIVASI SAMPSABHA CHARITABLE TRUST,SURAT vs. CIT(EXEMPTION), AHMEDABAD

In the result, both the appeals filed by the assessee/applicant trust are allowed for statistical purposes

Bench: Shri Siddhartha Nautiyal & Shri Bijayananda Pruseth

Exemptions) about the genuineness of the activities of the trust and also whether conditions laid down in section 80G of the Act have been fulfilled by the assessee trust. ITA Nos.16&18/Srt/2025 Aadivasi Sampsabha Charitable

GANGESHWAR SEVA MANDAL CHARITABLE TRUST,SURAT vs. COMMISSIONER OF INCOME TAX (EXEMPTION), AHMEDABAD

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

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Charitable Trust, Tax (Exemptions), Vs. A-14, Rushikesh Apartment, Ahmedabad. Anand Mahal Road, Adajan, Surat. PAN: AACTG 4314 K APPELLANT

GANGESHWAR SEVA MANDAL CHARITABLE TRUST,SURAT vs. COMMISSIONER OF INCOME TAX (EXEMPTION), AHMEDABAD

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

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Charitable Trust, Tax (Exemptions), Vs. A-14, Rushikesh Apartment, Ahmedabad. Anand Mahal Road, Adajan, Surat. PAN: AACTG 4314 K APPELLANT

UDHNA ACADEMY EDUCATION TRUST,,SURAT vs. THE ACIT, CIRCLE-2,, SURAT

In the result, appeal of the assessee is allowed

Bench: Shri Pawan Singh & Shri Arjun Lal Saini(Virtual Hearing) आ.अ.सं./I.T.A No.3023/Ahd/2015 "नधा"रण वष"/Assessment Year: 2011-12 Udhna Academy Education Trust, V The Assistant Commissioner Central Road No.14, Udhyog Nagar S Of Income Tax, Circle-2, Surat. Sangh, Udhna, Surat – 394 210. . [Pan: Aaatu 0431 F] अपीलाथ" / Appellant ""यथ"/Respondent

exemption, it is essential that the income of the trust is applied for charitable objects. A charitable trust or institution

SHRI VIDHYASAGAR SANT NIVAS TRUST,SURAT vs. CIT(EXEMPTION), AHMEDABAD

In the result, the appeal filed by the Assessee in ITA No

Bench: Shri T.R. Senthil Kumar (Judicial Member), Shri Bijayananda Pruseth (Accountant Member)

Exemption) has totally mis-appreciated the decision rendered by the Hon'ble Apex Court in the said case. The Hon'ble Apex Court, we find, in the said case had categorically I.T.A No. 242 & 243//SRT/2025 8 Shri Vidhyasagar Sant Nivas Trust vs. CIT(E) held that Trust with charitable

SHRI VIDHYASAGAR SANT NIVAS TRUST,SURAT vs. CIT(EXEMPTION), AHMEDABAD

In the result, the appeal filed by the Assessee in ITA No

Bench: Shri T.R. Senthil Kumar (Judicial Member), Shri Bijayananda Pruseth (Accountant Member)

Exemption) has totally mis-appreciated the decision rendered by the Hon'ble Apex Court in the said case. The Hon'ble Apex Court, we find, in the said case had categorically I.T.A No. 242 & 243//SRT/2025 8 Shri Vidhyasagar Sant Nivas Trust vs. CIT(E) held that Trust with charitable

VADASADA CHARITABLE TRUST,SURAT vs. COMMISSIONER OF INCOME TAX (EXEMPTION), AHMEDABAD

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

Bench: Shri Pawan Singh, Jm &Dr. A.L.Saini, Am आयकर अपील सं./Ita No.198/Srt/2023 (Virtual Court Hearing) Vadasada Charitable Trust Commissioner Of Income Tax C/O 701 7Th Floor Meridian Towers, (Exemption), Ahmedabad, Aayakar Vs. Ring Road, Udhna Darwaja, Surat- Bhawan, Ashram Road, 395002 Ahmedabad-380009 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aadtv 6713 C (अपीलाथ" /Assessee ) (""थ"/Respondent)

Charitable Trust Commissioner of Income Tax C/o 701 7th Floor Meridian Towers, (Exemption), Ahmedabad, Aayakar Vs. Ring Road, Udhna Darwaja

SHRI BUHARI VIBHAG DASHA SHRIMALI JAIN GNYATI SAMAJ,VALOD, TAPI, SURAT vs. THE CIT(EXEMPTION), AHEMDABAD, AHEMADABAD

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

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Physical Court) Shri Buhari Vibhag Dasha The Commissioner Of Income Shrimali Jain Gnyati Samaj, Tax (Exemptions), Vs. Vaniya Bazar, Buhari, Tal.- Ahmedabad, Room No. 609, Valod, Dist.-Tapi, Floor-6, Aayakar Bhawan Surat-394630. (Vejalpur), Nr. Sachin Tower, Pan: Aaatu 8250 E 100 Foot Road, Anandnagar- Prahladnagar Road, Ahmedabad-380015. Appellant Respondednt

charitable trust performing activities of general public utility and, thus, benefit of exemption could not be denied to it by invoking