SARDAR PATEL VIDYA SANKUL,SURAT vs. CIT(EXEMPTION), AHMEDABAD

In the result, the appeal filed by the assessee is dismissed

Bench: Shri Sanjay Garg & Shri Bijayananda Prusethsl.

1) of Section 12A of the Act. However, the ld. CIT (Exemption) vide a small and cryptic order rejected the application of the assessee stating therein that since the assessee was already holding a valid registration in Form No. 10AC and hence, the application of the assessee for grant of registration under sub-clause(iii) was not maintainable. 6. However

SHAMBHUBHAI PATEL CHARITABLE TRUST,SURAT vs. CIT(EXEMPTION), AHMEDABAD

In the result, the appeal filed by the assessee is dismissed

Bench: Shri Sanjay Garg & Shri Bijayananda Prusethsl.

1) of Section 12A of the Act. However, the ld. CIT (Exemption) vide a small and cryptic order rejected the application of the assessee stating therein that since the assessee was already holding a valid registration in Form No. 10AC and hence, the application of the assessee for grant of registration under sub-clause(iii) was not maintainable. 6. However

SURAT EDUCATION SOCIETY,SURAT vs. CIT(EXEMPTION), AHMEDABAD

In the result, the appeal filed by the assessee is dismissed

Bench: Shri Sanjay Garg & Shri Bijayananda Prusethsl.

1) of Section 12A of the Act. However, the ld. CIT (Exemption) vide a small and cryptic order rejected the application of the assessee stating therein that since the assessee was already holding a valid registration in Form No. 10AC and hence, the application of the assessee for grant of registration under sub-clause(iii) was not maintainable. 6. However

PATHRADIA GRAM VIKAS MANDAL TRUST,SURAT vs. CIT(EXEMPTION), AHMEDABAD

In the result, the appeal filed by the assessee is dismissed

Bench: Shri Sanjay Garg & Shri Bijayananda Prusethsl.

1) of Section 12A of the Act. However, the ld. CIT (Exemption) vide a small and cryptic order rejected the application of the assessee stating therein that since the assessee was already holding a valid registration in Form No. 10AC and hence, the application of the assessee for grant of registration under sub-clause(iii) was not maintainable. 6. However

PATIDAR SAMAJ,SURAT vs. CIT(EXEMPTION), AHMEDABAD

In the result, the appeal filed by the assessee is dismissed

Bench: Shri Sanjay Garg & Shri Bijayananda Prusethsl.

1) of Section 12A of the Act. However, the ld. CIT (Exemption) vide a small and cryptic order rejected the application of the assessee stating therein that since the assessee was already holding a valid registration in Form No. 10AC and hence, the application of the assessee for grant of registration under sub-clause(iii) was not maintainable. 6. However

SHREE PALWADA KELVANI MANDAL,SURAT vs. CIT(EXEMPTION), AHMEDABAD

In the result, the appeal filed by the assessee is dismissed

Bench: Shri Sanjay Garg & Shri Bijayananda Prusethsl.

1) of Section 12A of the Act. However, the ld. CIT (Exemption) vide a small and cryptic order rejected the application of the assessee stating therein that since the assessee was already holding a valid registration in Form No. 10AC and hence, the application of the assessee for grant of registration under sub-clause(iii) was not maintainable. 6. However

SHREE RAM KABIR MANDIR TRUST,SURAT vs. CIT(EXEMPTION), AHMEDABAD

In the result, the appeal filed by the assessee is dismissed

Bench: Shri Sanjay Garg & Shri Bijayananda Prusethsl.

1) of Section 12A of the Act. However, the ld. CIT (Exemption) vide a small and cryptic order rejected the application of the assessee stating therein that since the assessee was already holding a valid registration in Form No. 10AC and hence, the application of the assessee for grant of registration under sub-clause(iii) was not maintainable. 6. However

BAJIPURA GRAM VIKASH TRUST,SURAT vs. CIT(EXEMPTION), AHMEDABAD

In the result, the appeal filed by the assessee is dismissed

Bench: Shri Sanjay Garg & Shri Bijayananda Prusethsl.

1) of Section 12A of the Act. However, the ld. CIT (Exemption) vide a small and cryptic order rejected the application of the assessee stating therein that since the assessee was already holding a valid registration in Form No. 10AC and hence, the application of the assessee for grant of registration under sub-clause(iii) was not maintainable. 6. However

SHREE VIMALJIN RELIGIOUS CHARITABLE TRUST,VAPI vs. ASSTT. DIRECTOR OF INCOME TAX, CPC, BENGALURU

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

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No. 239/Srt/2021 "नधा"रण वष"/Assessment Year: (2016-17) (Physical Court Hearing) Shree Vimaljin Religious Charitable Trust, Vs. The Acit, Cpc, 102, Shantinath Apartment, Nehru Street, Bangaluru. Vapi-396191. (Assessee) (Respondent) "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aalts6046F

Charitable Trust 17. We note that registration has been denied to the assessee, as the assessee has failed to provide required documents and details. At this juncture, it is appropriate to quote the proviso to sub-section (2) of section 12A of the Act, which reads as follows: “Conditions for applicability of sections 11 and 12. 12A. [(1

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)

1) of section 12A ITA Nos.214/SRT/2023 & 265/SRT/2023 Mar Baselius Orth. Syrian Church & Sindhu Seva Samiti of the Act for registration of a charitable or religious trust

SINDHU SEVA SAMITI,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)

1) of section 12A ITA Nos.214/SRT/2023 & 265/SRT/2023 Mar Baselius Orth. Syrian Church & Sindhu Seva Samiti of the Act for registration of a charitable or religious 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 of the Act. An intimation was issued by the CPC under section 143(1

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)

Trust with charitable objects, which existed for the benefit of a particular religious community qualified as charitable entity serving the public at large and this was sufficient for grant of registration under Section 12A of the Act, and the provisions of Section 13(1

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)

Trust with charitable objects, which existed for the benefit of a particular religious community qualified as charitable entity serving the public at large and this was sufficient for grant of registration under Section 12A of the Act, and the provisions of Section 13(1

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

In the result, all these three appeals of the assessee are allowed for statistical purposes

Bench: Shri Pawan Singh(Physical Hearing) Navbharat Charitable Trust, I.T.O., 0, Rajpardi Jhagadia, Bharuch, Ward-1, Vs. Gujarat, Pin-393115 Bharuch. Pan No. Aactn 0979 K Appellant/ Assessee Respondent/ Revenue

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 ITA 27/Srt/2023 Navbharat Charitable Trust Vs ITO and 12 of the Act of Rs. 24,69,286/- was for want of Form 10B which was not filed alongwith return

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

1) Trust is purely charitable trust as it get registration with charity commissioner\nin “E” Category. Because “E” Category is for Charitable Trust.\n(2) Trust has registration with 12A under Income Tax Act-1961,\nCIT(Exempt)(A’Bad) take trust as Charitable Trust for Sec 12A registration.\nFor 12A honourable CIT treat trust as Charitable Trust, Then

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)

trust or institution unless the person in receipt of income furnishes along with the return of income for the relevant assessment year the audit report in the prescribed form. And the assessee having failed to fulfill the conditions provided in section 12A(1)(b) of the Act, the assessee cannot claim benefit under section 11 and 12. He accordingly supported

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 had been filing returns of income in time along with audit report under section 12A(1)(B). For relevant