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

25 company, as per old Companies Act, 1956), is charitable institution or not. We note that in the instant case the assessment order u/s 143(3) was passed on 28.03.2013 determining total income at Rs.3,54,82,267/- by making following additions: (i) Amount applied to Charitable Purpose treated as business income Rs. 30,81,12,572/- and (ii) Withdrawal

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

25 company, as per old Companies Act, 1956), is charitable institution or not. We note that in the instant case the assessment order u/s 143(3) was passed on 28.03.2013 determining total income at Rs.3,54,82,267/- by making following additions: (i) Amount applied to Charitable Purpose treated as business income Rs. 30,81,12,572/- and (ii) Withdrawal

DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, , VAPI vs. M/S MAHAVIR JAIN CHARITABLE TRUST, VALSAD

In the result, the grounds of Revenue’s appeal are dismissed

Bench: Shri Pawan Singh & Dr Arjun Lal Sainiआ.अ.सं./Ita No.208/Srt/2023 (Ay 2018-19) (Hearing In Virtual Court) Deputy Commissioner Of M/S Mahavir Jain Income-Tax, Central Circle-Vapi, Charitable Trust, 410/411, Vs 9Th Floor, Fortune Square Ii, Amar Chambers, Station Daman Road, Chala, Vapi- Road, Opp. Lal School, 396191 Valsad-396001 Pan No. Aamts 6784 K अपीलाथ"/Appellant ""थ" /Respondent

25 ITO 599 (Pat. Trib) TM  ACIT vs. Kishore Lal Balwani Rai 17 SOT 380 (Chd.Trib.)  Sheth Akshay Pushpavadan vs. DCIT 13 TTJ 42 (Ahd.Trib) 7. The Ld. CIT(A) after considering the assessment order, submission of assessee and the other materials placed before him, held that basic submission of assessee is that they were intending to purchase 17 vighas

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 of the Act. An intimation was issued by the CPC under section 143(1) of the Act, in which the amount claimed by the assessee as application of income and accumulation of income was disallowed and gross receipts of the assessee trust were taxed in the hands of the assessee. The reason for such

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 trust engaged in imparting education. Admittedly, the assessee was granted exemption certificate under Section 12A as well as recognition under Section 80G(5) of the Act. Further, such exemption certificate are existing. The only reason for disallowance of claim of exemption under Section 11 and 12 of the Act of Rs. 24,69,286/- was for want of Form

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 trust engaged in imparting education. Admittedly, the assessee was granted exemption certificate under Section 12A as well as recognition under Section 80G(5) of the Act. Further, such exemption certificate are existing. The only reason for disallowance of claim of exemption under Section 11 and 12 of the Act of Rs. 24,69,286/- was for want of Form

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 trust engaged in imparting education. Admittedly, the assessee was granted exemption certificate under Section 12A as well as recognition under Section 80G(5) of the Act. Further, such exemption certificate are existing. The only reason for disallowance of claim of exemption under Section 11 and 12 of the Act of Rs. 24,69,286/- was for want of Form

SOUTHERN GUJARAT CHAMBER TRADE & INDUSTRY DEVELOPMENT CENTRE,,SURAT vs. INCOME TAX OFFICER,, SURAT

In the result the grounds of appeal raised by the assessee are allowed

Bench: Shri Pawan Singh () & Dr. Arjun Lal Saini ()

Charitable Trust registered with the Charity Commissioner. The main object of trust is to promote and develop the trade and business in South Gujarat. To attain the objectives of the trust the assessee has to organize exhibition and other similar activities for promotion of trade and commerce in southern Gujarat. The assessee has established a convention center for fulfillment

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

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

25-2-2013 12AA registration granted The Tribunal held that first proviso to section 12A(2) had retrospective operation. Further it held that considering the decision of Shree BhanushaliMitraMandal Trust (Ahmedabad Tribunal)(68-taxmann.com-250), the appellant proceedings before the appellate authorities are deemed to be assessment proceedings pending before the A.O. Also, it held that subsequent grant of registration u/s.12A

SHRI SARVAJAINK GANPATI USTAV FUND HIRA MENTION NA vs. ARI,NAVSARIVS.CIT(EXEMPTION), AHMEDABAD

In the result, the appeal of the assessee is dismissed

Bench: Ms. Suchitra Raghunath Kamble & Shri Bijayananda Prusethआयकर अपील सं./Ita No.1273/Srt/2024 (Hybrid Hearing) Sri Sarvajaink Ganpati Ustav Commissioner Of Income-Tax बनाम/ Fund Hira Mention Navsari, (Exemption), Ahmedabad-380 014 Vs. Hira Mention Chawl, Vijalpore Road, Siddhivinayak Road, Navsari-396 445 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aacts 3822 Q (अपीलाथ"/Appellant) (""थ" /Respondent) िनधा"रती की ओर से /Appellant By Shri Sujesh C. Suratwala, Ca राज" की ओर से /Respondent By Shri Ravinder Sindhu, Cit-Dr & Shri Kevin Langaliya, Ca सुनवाई की तारीख/Date Of Hearing 15/07/2025 उद्घोषणा की तारीख/Date Of Pronouncement 25/08/2025

10 days in filing appeal before Tribunal. The assessee has filed affidavit stating that physical copy of order was never served. The assessee-trust filed the appeal immediately after knowing the order of CIT(E) for which counting in aggregate stipulate time for filing appeal before Tribunal. The delay was neither intentional nor deliberate. Considering the request of the assessee

BILIMORA DHIVAR PYNCH SAMST,BILIMORA vs. CIT(EXEMOP.), AHMEDABAD

In the result, appeal of the assessee is dismissed

Bench: Shri Pawan Singh & Dr. Arjun Lal Sainia.Y:- N.A. (Hearing In Virtual Court) Bilimora Dhivar Pynch Samst, The Commissioner Of Income Badal Falia, Bilimora. Tax(Exemption), Ahmedabad. Vs Pan: Aabtb 6190 M Appellant/ Revenue Respondent/ Assessee

25 are pending. The assessee filed its reply dated 27.10.2017, thus, the assessee completed all the requirements as per notices issued by ld.CIT(E). The ld.CIT(E) rejected the application by taking view that in absence of Trust Deed, the object and activities could not be verified. 4. The ld.AR for the assessee submits that Trust is in existence since

SHREE KHEDUT SAHAKARI KHAND UDYOG MANDLI LTD.,BARDOLI vs. INCOME TAX OFFICER, WARD-1, BARDOLI

Bench: Shri Dinesh Mohan Sinha & Shri Bijyananda Pruseth

25-09-2021 fixing the date of hearing on 27-09- 4 2021 i.e. just one day before the date of passing the order and hence, the whole assessment proceedings being carried out in pure violation of principle of natural justice (audi alteram partem), is without jurisdiction, bad in law, void ab initio, illegal, unjustified and hence, the assessment order

SVNIT ALUMNI ASSOCIATION SURAT CHAPTER,SURAT vs. CIT(EXEMPTION), AHMEDABAD

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

Bench: Shri Pawan Singh & Shri Bijayananda Prusethआयकर अपील सं./Ita Nos.1076 & 1077/Srt/2024 (Physical Hearing) Svnit Alumni Association Surat Vs. The Cit(Exemption), Chapter, Ahmedabad Svnit Campus, Ichchanath Dumas Road, Surat – 395007, Gujarat "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aabhts3472N (Appellant) (Respondent) Appellant By Shri P. M. Jagasheth, Ca Respondent By Shri Ravi Kant Gupta, Cit(Dr) Date Of Hearing 19/02/2025 Date Of Pronouncement 20/02/2025

section 12A of the Act for the period commencing from AY.2024- 25. In respect of the application filed by the assessee-trust in Form No.10AB, the assessee-trust was asked by CIT(E) to file details and documents vide notice dated 03.07.2024 and 09.09.2024. In response to the said notices, the assessee filed part details. On perusal of details

SVNIT ALUMNI ASSOCIATION SURAT CHAPTER,SURAT vs. CIT(EXEMPTION), AHMEDABAD

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

Bench: Shri Pawan Singh & Shri Bijayananda Prusethआयकर अपील सं./Ita Nos.1076 & 1077/Srt/2024 (Physical Hearing) Svnit Alumni Association Surat Vs. The Cit(Exemption), Chapter, Ahmedabad Svnit Campus, Ichchanath Dumas Road, Surat – 395007, Gujarat "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aabhts3472N (Appellant) (Respondent) Appellant By Shri P. M. Jagasheth, Ca Respondent By Shri Ravi Kant Gupta, Cit(Dr) Date Of Hearing 19/02/2025 Date Of Pronouncement 20/02/2025

section 12A of the Act for the period commencing from AY.2024- 25. In respect of the application filed by the assessee-trust in Form No.10AB, the assessee-trust was asked by CIT(E) to file details and documents vide notice dated 03.07.2024 and 09.09.2024. In response to the said notices, the assessee filed part details. On perusal of details

ACIT, NA vs. ARI CIRCLE., NAVSARIVS.M/S. MAROLI VIBHAG KHAND UDYOG SAHAKARI MANDALI LTD,, NAVASARI

Bench: Shri Dinesh Mohan Sinha & Shri Bijyananda Pruseth

25-09-2021 fixing the date of hearing on 27-09- 2021 i.e. just one day before the date of passing the order and hence, the whole assessment proceedings being carried out in pure violation of principle of natural justice (audi alteram partem), is without jurisdiction, bad in law, void ab initio, illegal, unjustified and hence, the assessment order

SAHAKARI KHAND UDUOG MANDAL LTD.,NA vs. ARIVS.DCIT, NAVSARI CIRCLE, NAVSARI, NAVSARI

Bench: Shri Dinesh Mohan Sinha & Shri Bijyananda Pruseth

25-09-2021 fixing the date of hearing on 27-09- 2021 i.e. just one day before the date of passing the order and hence, the whole assessment proceedings being carried out in pure violation of principle of natural justice (audi alteram partem), is without jurisdiction, bad in law, void ab initio, illegal, unjustified and hence, the assessment order

ACIT, NA vs. ARI CIRCLE, NAVSARIVS.M/S. MAROLI VIBHAG, KAND UDYOG SAHAKARI MANDALI LTD., NAVSARI

Bench: Shri Dinesh Mohan Sinha & Shri Bijyananda Pruseth

25-09-2021 fixing the date of hearing on 27-09- 2021 i.e. just one day before the date of passing the order and hence, the whole assessment proceedings being carried out in pure violation of principle of natural justice (audi alteram partem), is without jurisdiction, bad in law, void ab initio, illegal, unjustified and hence, the assessment order