SHRI LALJI MAHARAJ MANDIR TRUST,SURAT vs. THE COMMISSIONER OF INCOME TAX (EXEMPTION), AHMEDABAD
In the result, assessee’s appeal is allowed for statistical purposes
ITA 266/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 Nos.274/Srt/2023 (िनधा"रणवष" / Assessment Year: (2022-23) (Physical Court Hearing) Shri Muni Suvrat Swami Jain The Commissioner Of Income-Tax (Exemption) Ahmedabad, Room Daherasar, Vs. No.609, 6Th Floor, Aaykar Bhawan At Post Baudhan, Taluka : (Vejalpur), Nr. Sachin Tower, 100 Mandvi, Surat-394140 Foot Road, Anandnagar-Prahladnagar Road, Ahmedabad-380015 "थायीलेखासं /.जीआइआरसं /.Pan/Gir No.: Aafts 9333 K (अपीलाथ" /Appellant) (""थ" /Respondent) आयकर अपील सं/.Ita No.266/Srt/2023 (िनधा"रणवष" / Assessment Year: (2022-23) Shri Lalji Maharaj Mandir Trust, The Commissioner Of Income-Tax (Exemption) Ahmedabad, Room C/O Hemantkumar Manilal Desai, Vs. No.609, 6Th Floor, Aaykar Bhawan Desaiwad, At & P.O. Buhari, (Vejalpur), Nr. Sachin Tower, 100 Taluka : Valod, Dist. Surat- Foot Road, Anandnagar-Prahladnagar 394630 Road, Ahmedabad-380015 "थायीलेखासं /.जीआइआरसं /.Pan/Gir No.: Aabts 3059 E (अपीलाथ" /Appellant) (""थ" /Respondent) "नधा"रती क" ओर से /Assessee By : Shri Hiren R Vepari, C.A राज"व क" ओर से /Respondent By : Shri Sm Keshkamat, Cit-.Dr सुनवाईकीतारीख / Date Of Hearing : 05/07/2023 घोषणाकीतारीख /Date Of Pronouncement : 17/07/2023 आदेश / O R D E R Per Dr. A. L. Saini: Captioned Two Appeals Filed By Separate Two Assessees, Pertaining To Same Assessment Year 2022-23, Are Directed Against The Separate Orders Passed By The Commissioner Of Income-Tax(Exemption)-Ahmedabad [In Short “Ld. Cit(Exemption)”] Dated 30.03.2023, Wherein Ld. Cit(Exemption) Has Denied Registration Under Section 12Ab Of The Income Tax Act, 1961 (Hereinafter Referred To As ‘The Act’).
For Appellant: Shri Hiren R Vepari, C.AFor Respondent: Shri SM Keshkamat, CIT-.DR
Section 12A
2. On perusal of the trust deed furnished by you, you have stated that "Owing to passage of time, the Trustees have lost trace of the aforementioned Trust
Deed. The Trustees were unable to find a copy of the Trust deed, even after duly inquiring with the Trust's Chartered Accountants and the Charity
Commissioner's office. Therefore