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.

ac) of sub-section (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

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.

ac) of sub-section (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

BARDOLI VIBHAG GRAM VIKAS CREDIT SOCIETY ,SURAT vs. CIT(EXEMPTION), AHMEDABAD

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

Bench: Shri Sanjay Garg & Shri Bijayananda Prusethsl.

ac) of sub-section (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

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.

ac) of sub-section (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

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.

ac) of sub-section (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

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.

ac) of sub-section (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

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.

ac) of sub-section (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

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.

ac) of sub-section (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

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)] The provisions

SETU PARIVAR CHARITABLE TRUST,SURAT vs. CIT(E), AHEMDABAD

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

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Prusethआयकर अपील सं./Ita Nos.695 & 696/Srt/2025 Assessment Years: (2025-26) (Hybrid Hearing) Setu Parivar Charitable Trust, Vs. The Cit(Exemption), 1, Upper Ground Floor, Inoralok Ahmedabad Appartment, Bhatar, Surat – 395001. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Abdts8688J (Appellant) (Respondent) Appellant By Shri Bipin Jariwala, Advocate Respondent By Shri Mukesh Jain, Cit-Dr Date Of Hearing 08/09/2025 Date Of Pronouncement 30/10/2025

sections 12A(1)(ac) and 12AB(1)(b) of the Act and Rule 17A(1), 17A(2) of the Income-tax Rules, 1962. The assessee was requested to submit certain details/documents vide notice dated 29.01.2025. In reply, the assessee ITA Nos.695 & 696/SRT/2025/AY.2025-26 Setu Parivar Charitable Trust

SETU PARIVAR CHARITABLE TRUST,SURAT vs. CIT(E), AHEMDABAD

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

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Prusethआयकर अपील सं./Ita Nos.695 & 696/Srt/2025 Assessment Years: (2025-26) (Hybrid Hearing) Setu Parivar Charitable Trust, Vs. The Cit(Exemption), 1, Upper Ground Floor, Inoralok Ahmedabad Appartment, Bhatar, Surat – 395001. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Abdts8688J (Appellant) (Respondent) Appellant By Shri Bipin Jariwala, Advocate Respondent By Shri Mukesh Jain, Cit-Dr Date Of Hearing 08/09/2025 Date Of Pronouncement 30/10/2025

sections 12A(1)(ac) and 12AB(1)(b) of the Act and Rule 17A(1), 17A(2) of the Income-tax Rules, 1962. The assessee was requested to submit certain details/documents vide notice dated 29.01.2025. In reply, the assessee ITA Nos.695 & 696/SRT/2025/AY.2025-26 Setu Parivar Charitable Trust

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)

ac) of sub-section (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)

ac) of sub-section (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

GOODWILL FOUNDATION CHARITABLE TRUST,SURAT vs. COMMISSIONER OF INCOME TAX (EXEMPTION), SURAT

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

Bench: Ms Suchitra Raghunath Kamble & Shri Bijayananda Prusethआयकर अपील सं./Ita Nos.427 & 426/Srt/2025 (Assessment Years: 2024-25) (Hybrid Hearing) Goodwill Foundation Charitable Vs. The Cit(Exemption), Trust, Ahmedabad A 102, Sky Heaven Ved Gurukul Road Ved, Surat - 395004 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aadtg9648P (Appellant) (Respondent) Appellant By Shri Harikrishna Gohil, Ar Respondent By Shri Mukesh Jain, Cit-Dr Date Of Hearing 09/06/2025 Date Of Pronouncement 11/06/2025

12A of the Act. The CIT(E) issued two notices on 25.07.2024 and 01.10.2024 respectively. The assessee-trust had been granted provisional approval in Form 10AC under sub-clause (vi) of clause (ac) of sub-section (1) of section ITA Nos.427 & 426/SRT/2025/AY.2024-25 Goodwill Foundation Charitable

GOODWILL FOUNATION CHARITABLE TRUST,SURAT vs. COMMISSIONER OF INCOME TAX (EXEMPTION), SURAT

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

Bench: Ms Suchitra Raghunath Kamble & Shri Bijayananda Prusethआयकर अपील सं./Ita Nos.427 & 426/Srt/2025 (Assessment Years: 2024-25) (Hybrid Hearing) Goodwill Foundation Charitable Vs. The Cit(Exemption), Trust, Ahmedabad A 102, Sky Heaven Ved Gurukul Road Ved, Surat - 395004 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aadtg9648P (Appellant) (Respondent) Appellant By Shri Harikrishna Gohil, Ar Respondent By Shri Mukesh Jain, Cit-Dr Date Of Hearing 09/06/2025 Date Of Pronouncement 11/06/2025

12A of the Act. The CIT(E) issued two notices on 25.07.2024 and 01.10.2024 respectively. The assessee-trust had been granted provisional approval in Form 10AC under sub-clause (vi) of clause (ac) of sub-section (1) of section ITA Nos.427 & 426/SRT/2025/AY.2024-25 Goodwill Foundation Charitable

SHREE RAJASTHAN VISHWAKARMA MANDAL,SURAT vs. CIT(EXEMPTION), AHEMDABAD

In the result, grounds of appeal raised by the\nassessee are allowed for statistical purposes only

Charitable\nTrust,\n3/A, Mitesh Dalal, Opp. Mora Bhagal\nFire Station, Mora Bhagal,\nSurat-395005 (Gujarat)\nVs\nCommissioner of Income Tax\n(Exemption), Ahmedabad\nRoom No. 609, 6th Floor, Aayakar\nBhawan (Vejalpur), Near Sachin\nTower, 100 Foot Road,\nAnandnagar-Prahladnagar Road,\nAhmedabad-380015 (Gujarat).\nJurisdictional A.O., Exemption\nWard, Surat.\n[PAN No. AAATF 5673 J]\nअपीलार्थी/Appellant\nप्रत्यर्थी /Respondent\nआ

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)

12A (1)(ac) (iii) of the I.T Act 1961 on the ground that there will be violation of clause (d) below explanation to section 12AB(4) of the I. T Act 1961. 2. It is therefore prayed that order of Id. Commissioner of Income-tax (Exemptions) rejecting application of assessee may please be quashed. 3. Appellant craves leave

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)

12A (1)(ac) (iii) of the I.T Act 1961 on the ground that there will be violation of clause (d) below explanation to section 12AB(4) of the I. T Act 1961. 2. It is therefore prayed that order of Id. Commissioner of Income-tax (Exemptions) rejecting application of assessee may please be quashed. 3. Appellant craves leave