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112 results for “charitable trust”+ Section 12A(3)clear

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Key Topics

Section 12A353Section 12A(1)(ac)132Exemption97Section 1174Section 80G(5)64Charitable Trust40Section 80G36Section 80G(5)(iii)26Section 254(1)21

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

ITA 239/SRT/2021[2016-17]Status: DisposedITAT Surat21 Oct 2022AY 2016-17

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

Section 10Section 10(23)Section 11Section 12ASection 139Section 143(1)Section 2(15)

3. Brief stated the relevant material facts are summarized as follows: (a) Assessee is a Trust registered under Bombay Public Trust Act. Assessee has not been registered under section 12A of the IT Act, 1961. (b) Assessee filed it return on 31.03.2017 (after the due date) declaring total income at NIL as under: Income from Other Sources  Voluntary Contribution - Rs.22

Showing 1–20 of 112 · Page 1 of 6

Section 143(1)19
Addition to Income19
Deduction16

SHREE PARISHRAM EDUCATION & MEDICAL CHARITABLE TRUST,,VADODARA vs. THE PR. CIT(CENTRAL),, SURAT

ITA 610/AHD/2016[NA]Status: DisposedITAT Surat18 Jun 2018

Bench: Shri C.M.Garg & Shri O.P.Meenaआ.अ.सं./I.T.A No. 610/Ahd/2016/Srt िनधा"रण वष"/Assessment Year : Shree Parishram Education & Vs. Pr. Commissioner Of Medical Charitable Trust, Income-Tax (Central), At Bakrol, Near Madhav Nagar, Surat. Ajwa-Nimeta Road, Tal. Waghodia, Dist. Vadodara-390010 Pan: Aaatp9715H अपीलाथ" Appellant ""यथ"/Respondent

Section 10Section 11Section 12ASection 12A(3)Section 132

Charitable Trust I.T.A. No.610/Ahd/2016 Page 3 of 15 3. Brief facts are that the assessee is a public trust which has got approval under section 10 (23C)(6A) of the Act from Chief Commissioner of Income-tax, Baroda dtd. 29.09.2011. The trust is also registered u/s. 12A

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

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

ITA 1169/SRT/2024[NA]Status: DisposedITAT Surat16 Apr 2025

Bench: Shri Sanjay Garg & Shri Bijayananda Prusethsl.

For Appellant: Shri Akshay Mitish Kumar ModiFor Respondent: Shri Ravi Kant Gupta, CIT-D.R
Section 11Section 12Section 12ASection 12A(1)(ac)

3 1167/Srt/2024 Surat Education CIT(Exemption), Society, 10/626, Ahmedabad Havadia Chakla, Station Road, Surat-395003 PAN: AABTS2910C 4 1169/Srt/2024 Shambhubhai CIT(Exemption), Patel Charitable Ahmedabad Trust, 10/626, Mavadia Chakla, Ambaji Road, Surat-395003 PAN: AABTS2911D 5 1171/Srt/2024 Bajipura Gram CIT(Exemption), Vikash Trust, Ahmedabad At & Post: Bajipura, Tal: Valod, Surat- 394640 PAN: AAATB6997R 6 1172/Srt/2024 Patidar Samaj, CIT(Exemption

SARDAR VALLABHBHAI PATEL EDUCATION SOCIETY,BARDOLI vs. CIT(EXEMTION), AHMEDABAD

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

ITA 1165/SRT/2024[NA]Status: DisposedITAT Surat16 Apr 2025

Bench: Shri Sanjay Garg & Shri Bijayananda Prusethsl.

For Appellant: Shri Akshay Mitish Kumar ModiFor Respondent: Shri Ravi Kant Gupta, CIT-D.R
Section 11Section 12Section 12ASection 12A(1)(ac)

3 1167/Srt/2024 Surat Education CIT(Exemption), Society, 10/626, Ahmedabad Havadia Chakla, Station Road, Surat-395003 PAN: AABTS2910C 4 1169/Srt/2024 Shambhubhai CIT(Exemption), Patel Charitable Ahmedabad Trust, 10/626, Mavadia Chakla, Ambaji Road, Surat-395003 PAN: AABTS2911D 5 1171/Srt/2024 Bajipura Gram CIT(Exemption), Vikash Trust, Ahmedabad At & Post: Bajipura, Tal: Valod, Surat- 394640 PAN: AAATB6997R 6 1172/Srt/2024 Patidar Samaj, CIT(Exemption

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

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

ITA 1172/SRT/2024[NA]Status: DisposedITAT Surat16 Apr 2025

Bench: Shri Sanjay Garg & Shri Bijayananda Prusethsl.

For Appellant: Shri Akshay Mitish Kumar ModiFor Respondent: Shri Ravi Kant Gupta, CIT-D.R
Section 11Section 12Section 12ASection 12A(1)(ac)

3 1167/Srt/2024 Surat Education CIT(Exemption), Society, 10/626, Ahmedabad Havadia Chakla, Station Road, Surat-395003 PAN: AABTS2910C 4 1169/Srt/2024 Shambhubhai CIT(Exemption), Patel Charitable Ahmedabad Trust, 10/626, Mavadia Chakla, Ambaji Road, Surat-395003 PAN: AABTS2911D 5 1171/Srt/2024 Bajipura Gram CIT(Exemption), Vikash Trust, Ahmedabad At & Post: Bajipura, Tal: Valod, Surat- 394640 PAN: AAATB6997R 6 1172/Srt/2024 Patidar Samaj, CIT(Exemption

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

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

ITA 1178/SRT/2024[NA]Status: DisposedITAT Surat16 Apr 2025

Bench: Shri Sanjay Garg & Shri Bijayananda Prusethsl.

For Appellant: Shri Akshay Mitish Kumar ModiFor Respondent: Shri Ravi Kant Gupta, CIT-D.R
Section 11Section 12Section 12ASection 12A(1)(ac)

3 1167/Srt/2024 Surat Education CIT(Exemption), Society, 10/626, Ahmedabad Havadia Chakla, Station Road, Surat-395003 PAN: AABTS2910C 4 1169/Srt/2024 Shambhubhai CIT(Exemption), Patel Charitable Ahmedabad Trust, 10/626, Mavadia Chakla, Ambaji Road, Surat-395003 PAN: AABTS2911D 5 1171/Srt/2024 Bajipura Gram CIT(Exemption), Vikash Trust, Ahmedabad At & Post: Bajipura, Tal: Valod, Surat- 394640 PAN: AAATB6997R 6 1172/Srt/2024 Patidar Samaj, CIT(Exemption

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

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

ITA 1171/SRT/2024[NA]Status: DisposedITAT Surat16 Apr 2025

Bench: Shri Sanjay Garg & Shri Bijayananda Prusethsl.

For Appellant: Shri Akshay Mitish Kumar ModiFor Respondent: Shri Ravi Kant Gupta, CIT-D.R
Section 11Section 12Section 12ASection 12A(1)(ac)

3 1167/Srt/2024 Surat Education CIT(Exemption), Society, 10/626, Ahmedabad Havadia Chakla, Station Road, Surat-395003 PAN: AABTS2910C 4 1169/Srt/2024 Shambhubhai CIT(Exemption), Patel Charitable Ahmedabad Trust, 10/626, Mavadia Chakla, Ambaji Road, Surat-395003 PAN: AABTS2911D 5 1171/Srt/2024 Bajipura Gram CIT(Exemption), Vikash Trust, Ahmedabad At & Post: Bajipura, Tal: Valod, Surat- 394640 PAN: AAATB6997R 6 1172/Srt/2024 Patidar Samaj, CIT(Exemption

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

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

ITA 1174/SRT/2024[NA]Status: DisposedITAT Surat16 Apr 2025

Bench: Shri Sanjay Garg & Shri Bijayananda Prusethsl.

For Appellant: Shri Akshay Mitish Kumar ModiFor Respondent: Shri Ravi Kant Gupta, CIT-D.R
Section 11Section 12Section 12ASection 12A(1)(ac)

3 1167/Srt/2024 Surat Education CIT(Exemption), Society, 10/626, Ahmedabad Havadia Chakla, Station Road, Surat-395003 PAN: AABTS2910C 4 1169/Srt/2024 Shambhubhai CIT(Exemption), Patel Charitable Ahmedabad Trust, 10/626, Mavadia Chakla, Ambaji Road, Surat-395003 PAN: AABTS2911D 5 1171/Srt/2024 Bajipura Gram CIT(Exemption), Vikash Trust, Ahmedabad At & Post: Bajipura, Tal: Valod, Surat- 394640 PAN: AAATB6997R 6 1172/Srt/2024 Patidar Samaj, CIT(Exemption

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

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

ITA 1176/SRT/2024[NA]Status: DisposedITAT Surat16 Apr 2025

Bench: Shri Sanjay Garg & Shri Bijayananda Prusethsl.

For Appellant: Shri Akshay Mitish Kumar ModiFor Respondent: Shri Ravi Kant Gupta, CIT-D.R
Section 11Section 12Section 12ASection 12A(1)(ac)

3 1167/Srt/2024 Surat Education CIT(Exemption), Society, 10/626, Ahmedabad Havadia Chakla, Station Road, Surat-395003 PAN: AABTS2910C 4 1169/Srt/2024 Shambhubhai CIT(Exemption), Patel Charitable Ahmedabad Trust, 10/626, Mavadia Chakla, Ambaji Road, Surat-395003 PAN: AABTS2911D 5 1171/Srt/2024 Bajipura Gram CIT(Exemption), Vikash Trust, Ahmedabad At & Post: Bajipura, Tal: Valod, Surat- 394640 PAN: AAATB6997R 6 1172/Srt/2024 Patidar Samaj, CIT(Exemption

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

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

ITA 1180/SRT/2024[NA]Status: DisposedITAT Surat16 Apr 2025

Bench: Shri Sanjay Garg & Shri Bijayananda Prusethsl.

For Appellant: Shri Akshay Mitish Kumar ModiFor Respondent: Shri Ravi Kant Gupta, CIT-D.R
Section 11Section 12Section 12ASection 12A(1)(ac)

3 1167/Srt/2024 Surat Education CIT(Exemption), Society, 10/626, Ahmedabad Havadia Chakla, Station Road, Surat-395003 PAN: AABTS2910C 4 1169/Srt/2024 Shambhubhai CIT(Exemption), Patel Charitable Ahmedabad Trust, 10/626, Mavadia Chakla, Ambaji Road, Surat-395003 PAN: AABTS2911D 5 1171/Srt/2024 Bajipura Gram CIT(Exemption), Vikash Trust, Ahmedabad At & Post: Bajipura, Tal: Valod, Surat- 394640 PAN: AAATB6997R 6 1172/Srt/2024 Patidar Samaj, CIT(Exemption

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

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

ITA 1167/SRT/2024[NA]Status: DisposedITAT Surat16 Apr 2025

Bench: Shri Sanjay Garg & Shri Bijayananda Prusethsl.

For Appellant: Shri Akshay Mitish Kumar ModiFor Respondent: Shri Ravi Kant Gupta, CIT-D.R
Section 11Section 12Section 12ASection 12A(1)(ac)

3 1167/Srt/2024 Surat Education CIT(Exemption), Society, 10/626, Ahmedabad Havadia Chakla, Station Road, Surat-395003 PAN: AABTS2910C 4 1169/Srt/2024 Shambhubhai CIT(Exemption), Patel Charitable Ahmedabad Trust, 10/626, Mavadia Chakla, Ambaji Road, Surat-395003 PAN: AABTS2911D 5 1171/Srt/2024 Bajipura Gram CIT(Exemption), Vikash Trust, Ahmedabad At & Post: Bajipura, Tal: Valod, Surat- 394640 PAN: AAATB6997R 6 1172/Srt/2024 Patidar Samaj, CIT(Exemption

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

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

ITA 1163/SRT/2024[NA]Status: DisposedITAT Surat16 Apr 2025

Bench: Shri Sanjay Garg & Shri Bijayananda Prusethsl.

For Appellant: Shri Akshay Mitish Kumar ModiFor Respondent: Shri Ravi Kant Gupta, CIT-D.R
Section 11Section 12Section 12ASection 12A(1)(ac)

3 1167/Srt/2024 Surat Education CIT(Exemption), Society, 10/626, Ahmedabad Havadia Chakla, Station Road, Surat-395003 PAN: AABTS2910C 4 1169/Srt/2024 Shambhubhai CIT(Exemption), Patel Charitable Ahmedabad Trust, 10/626, Mavadia Chakla, Ambaji Road, Surat-395003 PAN: AABTS2911D 5 1171/Srt/2024 Bajipura Gram CIT(Exemption), Vikash Trust, Ahmedabad At & Post: Bajipura, Tal: Valod, Surat- 394640 PAN: AAATB6997R 6 1172/Srt/2024 Patidar Samaj, CIT(Exemption

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

ITA 27/SRT/2023[2016-17]Status: DisposedITAT Surat28 Jun 2023AY 2016-17

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

Section 11Section 12ASection 13(10)Section 254(1)

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

JAYSHRI GOPALLAL MAHARAJSHRINI SURAT SRUSTI TRUST,SURAT vs. ITO, EXEMPTION WARD, SURAT

In the result, the appeal of the assessee is allowed

ITA 1238/SRT/2024[2022-23]Status: DisposedITAT Surat06 May 2025AY 2022-23

Bench: Shri Siddhartha Nautiyal & Shri Bijayananda Pruseth

For Appellant: of Shri Sapnesh Sheth, C.AFor Respondent: Shri Mukesh Jain, CIT DR
Section 12ASection 143(1)

3. The brief facts of the case are that the assessee filed return of income for the impugned assessment year on 30-09-2022 declaring total income at ₹1,09, 651/-. The assessee is a charitable trust registered under section 12A

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

ITA 265/SRT/2023[2022-23]Status: DisposedITAT Surat17 Jul 2023AY 2022-23

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)

Section 11Section 12ASection 13(1)Section 13(1)(a)Section 13(1)(b)

charitable activities of the trust were confined to a particular caste “Surat Parish” and “Sindhis” respectively, and therefore the provision of section 13(1)(b) of the Act are applicable and hence Ld. CIT(E) rejected the Form 10AB for the registration under ITA Nos.214/SRT/2023 & 265/SRT/2023 Mar Baselius Orth. Syrian Church & Sindhu Seva Samiti section 12AB of the Income

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

ITA 214/SRT/2023[2022-23]Status: DisposedITAT Surat17 Jul 2023AY 2022-23

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)

Section 11Section 12ASection 13(1)Section 13(1)(a)Section 13(1)(b)

charitable activities of the trust were confined to a particular caste “Surat Parish” and “Sindhis” respectively, and therefore the provision of section 13(1)(b) of the Act are applicable and hence Ld. CIT(E) rejected the Form 10AB for the registration under ITA Nos.214/SRT/2023 & 265/SRT/2023 Mar Baselius Orth. Syrian Church & Sindhu Seva Samiti section 12AB of the Income

SHRI RAM EDUCATION & GRAMINVIKAS CHARITABLE TRUST,VALSAD vs. INCOME TAX OFFICER ( EXEMPTION WARD), SURAT

In the result, this appeal of the assessee is dismissed

ITA 213/SRT/2018[2013-14]Status: DisposedITAT Surat16 Jan 2023AY 2013-14

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 10(23)(C)Section 11aSection 12ASection 133(6)Section 142(1)Section 254(1)

12A is a condition precedent for availing benefit under section 11&12. Similar view was taken by Chennai Tribunal in Veeraval Trust Vs ITO (2021) 129 taxmann.com 358 (Chennai-Trib) holding that where assessee trust charitable trust was not registered under section 12AA, voluntary donation received by it with a specific direction to be formed part of corpus of trust

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

ITA 272/SRT/2018[2013-14]Status: DisposedITAT Surat07 Feb 2020AY 2013-14

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

Section 11Section 11(1)(d)Section 12Section 12A

trust - Registration of (Sub-section (2)) - Assessment year 2011-12 - Whether first proviso to section 12A(2) inserted by Finance (No. 2) Act, 2014, with effect from 1-10-2014, being a beneficial provision intended to mitigate hardships in case of genuine charitable institutions, has to be applied retrospectively - Held, yes [Para 8][In favour of assessee] FACTS ■ The assessee

SIGMA INSTITUTE OF TECHNOLOGY AND ENGINEERING,,VADODARA vs. THE PR.CIT, CENTRAL,, SURAT

ITA 67/AHD/2016[-]Status: DisposedITAT Surat18 Jun 2018

Bench: Shri C.M.Garg & Shri O.P.Meenaआ.अ.सं./I.T.A No. 67/Ahd/2016/Srt िनधा"रण वष"/Assessment Year : Sigma Institute Of Technology & Vs. Pr. Commissioner Of Engineering , Income-Tax (Central), At Bakrol, Near Madhav Nagar, Surat. Ajwa-Nimeta Road, Tal. Waghodia, Dist. Vadodara-390010 Pan: Aajts7182G अपीलाथ" Appellant ""यथ"/Respondent

Section 10Section 11Section 12ASection 12A(3)Section 132

Section 11 of the Income-tax Act, 1961 provides for exemption of Income of the trusts involved in charitable activities. However, as per the above stated facts, it is clear that the motive of the trust is making profit rather than the object of charitable activity. Therefore, explanation was called for from the trust vide letter

GANGADHARA SAHKARI KELVANI MANDAL,SURAT vs. CIT(EXEMPTION), AHMEDABAD

ITA 25/SRT/2025[NA]Status: DisposedITAT Surat06 May 2025

Bench: Shri Siddhartha Nautiyal & Shri Bijayananda Pruseth

For Appellant: Ms. Dharti Jariwala, C.AFor Respondent: Shri Mukesh Jain, CIT DR
Section 10(23)Section 80G

12A honourable CIT treat trust as Charitable Trust, Then how can he treat trust as composite for registration U/S 80G? (3) Trust has registration U/S 10(23)© from the Asst. Year 2010-2011. (4) Trust is also registered with NGO DARPAN. It Darpan ID is GJ/2023/0338260 COPY OF REGISTRATION IS ATTACHED. (5) Trust receive grant for salary, Nibhav Grant, washing