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

section 119(2) (b) in filing form No. 10 (Rule 17(2) of the I.T. Act 1961 for AY 2014-15. Ref : Trust for Reaching the Unreached (PAN : AAATT1777H) Dear Sir, With reference to above referred subject, and under the instruction of our client, TRUST FOR REACHING THE UNREACHED we would like to state that : The object of the Trust

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

section 119(2) (b) in filing form No. 10 (Rule 17(2) of the I.T. Act 1961 for AY 2014-15. Ref : Trust for Reaching the Unreached (PAN : AAATT1777H) Dear Sir, With reference to above referred subject, and under the instruction of our client, TRUST FOR REACHING THE UNREACHED we would like to state that : The object of the Trust

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 within the meaning of section 2(15) as the assessee- trust earned profit after meeting the normal expenditure. The Ld. CIT(A) applied the Proviso of section 2(15) of the Act, by taking view that the assessee-trust has received rent on sharing basis and not on fixed basis. 5. The learned AR for the assessee submits

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 not be denied exemption merely on bar of limitation in furnishing audit report in Form no. 10B. Jayshri Gopallal Maharajshrini Surat Srusti Trust vs. ITO (E) Asst. Year –2022-23 - 5– 9. In the case of Associated Chambers of Commerce

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, it could not be denied exemption merely on account of bar of limitation in furnishing audit report in Form no. 10B. The assessee submitted here that donation received by assessee is eligible for exemption u/s 80G(5) of Act granted

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

Charitable Trust Vs ITO(E) On verification on e-filing portal, the assessee trust having 12A certificate has filed its 10B delay. In this regard, the assessee has been grant condonation vide order No. CIT(E)/Ahd/119(2)(b)/2022-23 dated 02/09/2022. Therefore, demand raised by CPC in this regard, needs to be rectified. The contention of the assessee

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

In the result, appeal of the Revenue is dismissed

2)The Ld. CIT(A) has erred in law and on facts in deleting the amount of depreciation ofRs.28,46,631/-which amount to double deduction as 100% of deduction was allowed to the assessee as application of income. 3) The Ld.CIT(A) has erred in law and on facts in deleting the interest income of Rs.23

INCOME TAX OFFICER (EXEMPTION), WARD, SURAT, SURAT vs. NAV JYOTI SOCIAL SERVICE SOCIETY, DANGS

In the result, this appeal of the Revenue is dismissed

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Virtual Court) I.T.O. (Exemption) Nav Jyot Social Service Society, Ward-Surat, Subir, Vs. Room No. 105, 1St Floor, District Dangs-394716 Aayakar Bhavan, Gujarat Adajan Hazira Road, Surat-395009. Pan : Aaatn 1806 D Appellant Respondednt

2. Brief facts of the case are that the assessee is a charitable trust/institution registered under Section 12A of the Income Tax Act, 1961 (in short, the Act). The assessee is running a school and hostel mainly for tribal children. The assessee filed its return of income for the Assessment Year (AY) 2013-14 on 17/09/2013 declaring NIL income

MAHAVIR EDUCATION TRUST,SURAT vs. ADDITIONAL CIT CPC/ JURISDICTIONAL A.O. EXEMPTION WARD, SURAT, BENGALURU/SURAT

In the result, appeal of assessee is allowed

Bench: Shri Pawan Singh(Physical Hearing) Mahavir Educational Trust, Addl.C.I.T., 6/1020, Opp. Jay Jalaram Khaman, C.P.C. Bangalore, Vs. Balaji Road, Nani Chhipwad, Gopipura, Surat-395001. (Gujarat) Jurisdictional A.O. Pan No. Aaatn 4014 C Exemption Ward, Surat. Appellant/ Assessee Respondent/ Revenue

2 Mahavir Educational Trust Vs Addl.CIT(CPC) intentional should not come in getting the justice. The ld. AR of the assessee prayed for condoning the delay. 3. On merit, the ld. AR of the assessee submits that the assessee is a charitable institution, engaged in imparting education. The assessee is having registration under Section 12AA/12AB of the Act. While filing