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)

10. In the light of the above referred judgment of Hon`ble Supreme Court case of CIT vs Dawoodi Bohara Jamat (supra), the Ld. CIT(E) held that from the objects of the assessee, it is evident that it is not a religious trust, but it is a charitable trust and above referred objects, which are in the nature

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

Section 68 are not substantiated simultaneously by the assessee. So, we do not find any merit in the ground No. 3 of appeal. And we uphold the order of ld. CIT(A) qua this issue. In the result, ground No.3 of the appeal is dismissed. 18. Ground No. 4 of appeal relates to disallowance of expenses

ITO (EXEMPTION), WARD, SURAT vs. GUJARAT HIRA BOURSE, SURAT

In the result, appeals filed by the Revenue (in ITA No

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

trust was the making of the profit.” We note that facts of the aforesaid case of Bharat Diamond Bourse(supra), were similar to that of the assessee and insertion of First Proviso to Section 2(15) does not alter the legal position already settled by Hon'ble Apex Court, because the said Proviso only applicable to the case where

ITO (EXEMPTION) WARD, SURAT vs. GUJARAT HIRA BOURSE, SURAT

In the result, appeals filed by the Revenue (in ITA No

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

trust was the making of the profit.” We note that facts of the aforesaid case of Bharat Diamond Bourse(supra), were similar to that of the assessee and insertion of First Proviso to Section 2(15) does not alter the legal position already settled by Hon'ble Apex Court, because the said Proviso only applicable to the case where

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

charitable, religious and educational purpose within the city as well as in the outskirts of the city, it genuinely skipped to file Form 10 as per the provisions of the Act. After coming to know the facts the assessee filed Form 10 on 11-2-2019. It has further submitted that there was neither malafide intention nor any deliberate

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

charitable, religious and educational purpose within the city as well as in the outskirts of the city, it genuinely skipped to file Form 10 as per the provisions of the Act. After coming to know the facts the assessee filed Form 10 on 11-2-2019. It has further submitted that there was neither malafide intention nor any deliberate

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

charitable, religious and educational purpose within the city as well as in the outskirts of the city, it genuinely skipped to file Form 10 as per the provisions of the Act. After coming to know the facts the assessee filed Form 10 on 11-2-2019. It has further submitted that there was neither malafide intention nor any deliberate

OM TAPOVAN CHARITABLE TRUST,ANKLESHWAR vs. CIT(EXEMPTION), AHMEDABAD

In the result, the appeal of the assessee is dismissed

Bench: Dr. B.R.R. Kumar, Vice-Ms. Suchitra Kamble

22 of the trust deed also contains object to carry out religious activity, to make and maintain temple, to celebrate religious festival. The learned CIT(Exemption) was of the view, as per the provisions of section 80G(2)(iv)(a) read with section 80G(5)(ii) & (iii) of the Act, that: i. The fund/institution should be created for charitable purposes

RENUKA MANDIR TRUST,SURAT vs. THE COMMISSIONER OF INCOME TAX (EXEMPTION), AHMEDABAD

Bench: Shri Pawan Singh, Jm &Dr. A.L.Saini, Am आयकर अपील सं/.Ita Nos.261/Srt/2023 (िनधा"रणवष" / Assessment Year: (2022-23) (Physical Court Hearing) Renuka Mandir Trust The Commissioner Of Income-Tax (Exemption) Ahmedabad, Room C/O Pramodchandra Mohanlal Vs. No.609, 6Th Floor, Aaykar Bhawan Chhattriwala, Renuka Sheri, (Vejalpur), Nr. Schin Tower, 100 Foot Ranitalao, Surat-395003 Road, Anandnagar-Prahladnagar Road, Ahmedabad-380015 "थायीलेखासं /.जीआइआरसं /.Pan/Gir No.: Aaatr 2387 K (अपीलाथ" /Appellant) (""थ" /Respondent) आयकर अपील सं/.Ita No.262/Srt/2023 (िनधा"रणवष" / Assessment Year: (2022-23) Shri Akalamukhi Hanumanji The Commissioner Of Income-Tax (Exemption) Ahmedabad, Room Mandir Trust, Vs. No.609, 6Th Floor, Aaykar Bhawan Patel Falia, Kadodara, Surat- (Vejalpur), Nr. Schin Tower, 100 Foot 394327 Road, Anandnagar-Prahladnagar Road, Ahmedabad-380015 "थायीलेखासं /.जीआइआरसं /.Pan/Gir No.: Aadts 2245 Q (अपीलाथ" /Appellant) (""थ" /Respondent) "नधा"रती क" ओर से /Assessee By : Shri Hiren R. Vepari, C.A राज"व क" ओर से /Respondent By : Shri Sm Keshkamat, Cit-Dr सुनवाईकीतारीख / Date Of Hearing : 05/07/2023 घोषणाकीतारीख /Date Of Pronouncement : 17/07/2023 आदेश / O R D E R Per Dr. A. L. Saini: Captioned Two Appeals Filed By Two Separate Assessees, Pertaining To Same Assessment Year 2022-23, Are Directed Against The Separate Orders Passed By The Commissioner Of Income-Tax(Exemption)-Ahmedabad [In Short “Ld. Cit(Exemption)”] Dated 29.03.2023 & 21.03.2023, Wherein Ld. Cit(Exemption) Has Denied Registration Under Section 12Ab Of The Income

22-23 Renuka Mandir Trust & Sh. Akalamukhi Hanumanji Mandir Trust the judgment delivered by the Hon'ble Supreme Court in the case of Commissioner of Income-tax, Ujjain vs Dawoodi Bohara Jamat Civil Appeal No.2492 of 2014, wherein the Hon'ble Apex Court while adjudicating similar provisions u/s 12AA of the Act has held as under: “Section 12AA lays down

SHRI AKALAMUKHI HANUMANJI MANDIR TRUST,SURAT vs. THE COMMISSIONER OF INCOME TAX (EXEMPTION), AHMEDABAD

Bench: Shri Pawan Singh, Jm &Dr. A.L.Saini, Am आयकर अपील सं/.Ita Nos.261/Srt/2023 (िनधा"रणवष" / Assessment Year: (2022-23) (Physical Court Hearing) Renuka Mandir Trust The Commissioner Of Income-Tax (Exemption) Ahmedabad, Room C/O Pramodchandra Mohanlal Vs. No.609, 6Th Floor, Aaykar Bhawan Chhattriwala, Renuka Sheri, (Vejalpur), Nr. Schin Tower, 100 Foot Ranitalao, Surat-395003 Road, Anandnagar-Prahladnagar Road, Ahmedabad-380015 "थायीलेखासं /.जीआइआरसं /.Pan/Gir No.: Aaatr 2387 K (अपीलाथ" /Appellant) (""थ" /Respondent) आयकर अपील सं/.Ita No.262/Srt/2023 (िनधा"रणवष" / Assessment Year: (2022-23) Shri Akalamukhi Hanumanji The Commissioner Of Income-Tax (Exemption) Ahmedabad, Room Mandir Trust, Vs. No.609, 6Th Floor, Aaykar Bhawan Patel Falia, Kadodara, Surat- (Vejalpur), Nr. Schin Tower, 100 Foot 394327 Road, Anandnagar-Prahladnagar Road, Ahmedabad-380015 "थायीलेखासं /.जीआइआरसं /.Pan/Gir No.: Aadts 2245 Q (अपीलाथ" /Appellant) (""थ" /Respondent) "नधा"रती क" ओर से /Assessee By : Shri Hiren R. Vepari, C.A राज"व क" ओर से /Respondent By : Shri Sm Keshkamat, Cit-Dr सुनवाईकीतारीख / Date Of Hearing : 05/07/2023 घोषणाकीतारीख /Date Of Pronouncement : 17/07/2023 आदेश / O R D E R Per Dr. A. L. Saini: Captioned Two Appeals Filed By Two Separate Assessees, Pertaining To Same Assessment Year 2022-23, Are Directed Against The Separate Orders Passed By The Commissioner Of Income-Tax(Exemption)-Ahmedabad [In Short “Ld. Cit(Exemption)”] Dated 29.03.2023 & 21.03.2023, Wherein Ld. Cit(Exemption) Has Denied Registration Under Section 12Ab Of The Income

22-23 Renuka Mandir Trust & Sh. Akalamukhi Hanumanji Mandir Trust the judgment delivered by the Hon'ble Supreme Court in the case of Commissioner of Income-tax, Ujjain vs Dawoodi Bohara Jamat Civil Appeal No.2492 of 2014, wherein the Hon'ble Apex Court while adjudicating similar provisions u/s 12AA of the Act has held as under: “Section 12AA lays down

TRINITY EDUCATION TRUST,SURAT vs. THE INCOME TAX OFFICER, EXEMPTION WARD, SURAT

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

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Virtual Court) Trinity Education Trust, The Income Tax Officer, 1C-4, Row House, Exemption Vs Muktanand Nagar, Sardar Ward, Surat. Bridge, Adajan, Surat. Pan: Aabtt4722H Appellant/ Revenue Respondent/ Assessee

22,74,373/- against the total receipt of Rs. 24,48,705/- ought to have been taxed. 5. The ld. CIT(A) after considering the submissions of the assessee held the assessee has not filed audit report and Form 10B hence, rectification application of the assessee was rejected. The Assessing Officer/ CPC was justified in rejecting the application under section

INCOME TAX OFFICER (EXAMPTION) WARD, SURAT vs. SHREE SAIBABA SATSANG MANDAL, SURAT

In the result, appeal of the Revenue is dismissed

Charitable Trust Foundation (supra) held that assessee is entitled to claim depreciation and amendment in Section 11(6) of the Act, vide Finance Act No. 2/2014 is effective from the Assessment Year 2015-2016. Hence, there is no infirmity in the order passed by ld CIT(A), therefore we approve and confirm the findings of Ld. CIT(A). Grounds No.2

SHREE HARI RAM CHARITABLE TRUST,SURAT vs. ITO EXEMPTION , SURAT

In the result, the appeal of assessee is treated as dismissed being infructuous

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Physical Hearing) Shree Hari Ram Charitable Trust, I.T.O.(Exemptions), 304, Meghdhanush Complex, Ward-Surat. Vs. Adajan Patia, Adajan Surat, Gujarat, India- 395009. Pan No. Aajts 1057 L Appellant/ Assessee Respondent/ Revenue

10(23C) instead of Section 11 of the Act. The assessee rectified the said mistake in response to defect notice issued by the CPC and filed fresh return of income on 19/06/2017. The return of assessee was processed by CPC, Bangalore vide order dated 12/07/2019 and claimed the deduction under Section 11 of the Act. The assessee tried to file

S M K R VASHI HIGH SCHOOL,NA vs. ARIVS.INCOME TAX OFFICER, EXEMPTION WARD, SURAT

In the result, appeal of the assessee is allowed

Bench: Shri Pawan Singh, Jm & Dr. A.L.Saini, Am आयकर अपील सं./Ita No.515/Srt/2023 (िनधा"रण वष" / Assessment Year: (2021-22) (Physical Court Hearing) S.M.K.R Vashi High School Income Tax Officer-Exemption Ward, Surat, Aaykar Bhavan, Umbhrat Road Maroli Bazar, Vs. Majura Gate, Surat-395001 Jalalpore Navsari-396436 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aalfs 0980 J (अपीलाथ" /Appellant) (""थ"/Respondent)

10. Ms. Chaitali Shah, Learned Counsel for the assessee submitted the following documents before the Bench, viz: (i) Registration certificate granted u/s 12AA (vide pg No.1 of paper book), (ii) Audited financial statements, vide pg-2 to 17 of paper book, (iii) Audit report in Form 10B obtained u/s 12A(b) attached at the time of filing Form 10BB, vide

SHRI MUNI SUVRAT SWAMI JAIN DAHERASAR,SURAT vs. THE COMMISSIONER OF INCOME TAX (EXEMPTION), AHMEDABAD

In the result, assessee’s appeal is allowed for statistical purposes

Bench: Shri Pawan Singh, Jm &Dr. A.L.Saini, Am आयकर अपील सं/.Ita Nos.274/Srt/2023 (िनधा"रणवष" / Assessment Year: (2022-23) (Physical Court Hearing) Shri Muni Suvrat Swami Jain The Commissioner Of Income-Tax (Exemption) Ahmedabad, Room Daherasar, Vs. No.609, 6Th Floor, Aaykar Bhawan At Post Baudhan, Taluka : (Vejalpur), Nr. Sachin Tower, 100 Mandvi, Surat-394140 Foot Road, Anandnagar-Prahladnagar Road, Ahmedabad-380015 "थायीलेखासं /.जीआइआरसं /.Pan/Gir No.: Aafts 9333 K (अपीलाथ" /Appellant) (""थ" /Respondent) आयकर अपील सं/.Ita No.266/Srt/2023 (िनधा"रणवष" / Assessment Year: (2022-23) Shri Lalji Maharaj Mandir Trust, The Commissioner Of Income-Tax (Exemption) Ahmedabad, Room C/O Hemantkumar Manilal Desai, Vs. No.609, 6Th Floor, Aaykar Bhawan Desaiwad, At & P.O. Buhari, (Vejalpur), Nr. Sachin Tower, 100 Taluka : Valod, Dist. Surat- Foot Road, Anandnagar-Prahladnagar 394630 Road, Ahmedabad-380015 "थायीलेखासं /.जीआइआरसं /.Pan/Gir No.: Aabts 3059 E (अपीलाथ" /Appellant) (""थ" /Respondent) "नधा"रती क" ओर से /Assessee By : Shri Hiren R Vepari, C.A राज"व क" ओर से /Respondent By : Shri Sm Keshkamat, Cit-.Dr सुनवाईकीतारीख / Date Of Hearing : 05/07/2023 घोषणाकीतारीख /Date Of Pronouncement : 17/07/2023 आदेश / O R D E R Per Dr. A. L. Saini: Captioned Two Appeals Filed By Separate Two Assessees, Pertaining To Same Assessment Year 2022-23, Are Directed Against The Separate Orders Passed By The Commissioner Of Income-Tax(Exemption)-Ahmedabad [In Short “Ld. Cit(Exemption)”] Dated 30.03.2023, Wherein Ld. Cit(Exemption) Has Denied Registration Under Section 12Ab Of The Income Tax Act, 1961 (Hereinafter Referred To As ‘The Act’).

charitable or religious nature of the objects and the authenticity of the activities of the trust, he would grant the registration. If he is not satisfied of the aforesaid, the request made in the application may be declined." 8. Further, while adjudicating similar provisions u/s 10(23C) of the Act, the Hon'ble Supreme Court in the case

SHRI LALJI MAHARAJ MANDIR TRUST,SURAT vs. THE COMMISSIONER OF INCOME TAX (EXEMPTION), AHMEDABAD

In the result, assessee’s appeal is allowed for statistical purposes

Bench: Shri Pawan Singh, Jm &Dr. A.L.Saini, Am आयकर अपील सं/.Ita Nos.274/Srt/2023 (िनधा"रणवष" / Assessment Year: (2022-23) (Physical Court Hearing) Shri Muni Suvrat Swami Jain The Commissioner Of Income-Tax (Exemption) Ahmedabad, Room Daherasar, Vs. No.609, 6Th Floor, Aaykar Bhawan At Post Baudhan, Taluka : (Vejalpur), Nr. Sachin Tower, 100 Mandvi, Surat-394140 Foot Road, Anandnagar-Prahladnagar Road, Ahmedabad-380015 "थायीलेखासं /.जीआइआरसं /.Pan/Gir No.: Aafts 9333 K (अपीलाथ" /Appellant) (""थ" /Respondent) आयकर अपील सं/.Ita No.266/Srt/2023 (िनधा"रणवष" / Assessment Year: (2022-23) Shri Lalji Maharaj Mandir Trust, The Commissioner Of Income-Tax (Exemption) Ahmedabad, Room C/O Hemantkumar Manilal Desai, Vs. No.609, 6Th Floor, Aaykar Bhawan Desaiwad, At & P.O. Buhari, (Vejalpur), Nr. Sachin Tower, 100 Taluka : Valod, Dist. Surat- Foot Road, Anandnagar-Prahladnagar 394630 Road, Ahmedabad-380015 "थायीलेखासं /.जीआइआरसं /.Pan/Gir No.: Aabts 3059 E (अपीलाथ" /Appellant) (""थ" /Respondent) "नधा"रती क" ओर से /Assessee By : Shri Hiren R Vepari, C.A राज"व क" ओर से /Respondent By : Shri Sm Keshkamat, Cit-.Dr सुनवाईकीतारीख / Date Of Hearing : 05/07/2023 घोषणाकीतारीख /Date Of Pronouncement : 17/07/2023 आदेश / O R D E R Per Dr. A. L. Saini: Captioned Two Appeals Filed By Separate Two Assessees, Pertaining To Same Assessment Year 2022-23, Are Directed Against The Separate Orders Passed By The Commissioner Of Income-Tax(Exemption)-Ahmedabad [In Short “Ld. Cit(Exemption)”] Dated 30.03.2023, Wherein Ld. Cit(Exemption) Has Denied Registration Under Section 12Ab Of The Income Tax Act, 1961 (Hereinafter Referred To As ‘The Act’).

charitable or religious nature of the objects and the authenticity of the activities of the trust, he would grant the registration. If he is not satisfied of the aforesaid, the request made in the application may be declined." 8. Further, while adjudicating similar provisions u/s 10(23C) of the Act, the Hon'ble Supreme Court in the case

NA vs. ARI MALESAR BEHDIN ANJUMAN,NAVSARIVS.INCOME TAX OFFICER, EXEMPTION WARD, SURAT

In the result, appeal of the assessee is allowed in terms of our aforesaid observations

Bench: Shri Sandeep Gosain, Hon'Ble & Shri O.P.Meena, Hon'Bleआ.अ.सं./I.T.A No.272/Srt/2018 "नधा"रण वष"/Assessment Year: 2013-14 Navsari Malesar Behdin Anjuman, V The Income Tax Officer, Agiary Street, Malesar, Navsari S Exemption Ward, Surat. Taluka, Navsari – 396 445. . [Pan: Aaatn 6124 C] अपीलाथ" / Appellant ""यथ"/Respondent "नधा"रतीक"ओरसे /Assessee By Shri H.R.Vepari – Ca राज"वक"ओरसे /Revenue By Shri O.P.Vaishav – Cit - Dr

Trust v. ITO (ITA No. 2515/Ahd/2015; dated 22.02.2016. The ld. A.R in order to support his aforesaid claim took us through the order of the ITAT, Cochin Bench in the case of SNDP Yogam (supra). The ld. A.R drew our attention to Page 10 - Para 7.3 of the order, wherein the Tribunal after deliberating at length on the explanatory notes

GULAM ARIF WILL WAQF,,SURAT vs. THE COMMISSIONER OF INCOME-TAX,(EXEMPTION ) AHMEDABAD , AHMEDABAD

In the result, the appeal of the assessee is allowed

Bench: Dr. Brr Kumar, Hon’Ble & Ms. Suchitra Kambleassessment Year 2022-23

22-07-202017. The applicant trust filed an application for obtaining approval under clause (iii) of first proviso to sub-section (v) of section 80G on 02-02-2024 which was rejected by the CIT(E) vide order dated 29-08-2024. The applicant was already granted registration u/s. 12A on 01-04-2022 from assessment year