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

3) of the Act. The ld Counsel also argued that in any event the exemption is denied then assessee`s trust income and expenses may be assessable as an AOP ( Association of Person) and basic exemption ( maximum amount which is not chargeable to tax) of Rs.2,50,000/- may be granted to the assessee-trust. This way, ld Counsel prays

DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, , VAPI vs. M/S MAHAVIR JAIN CHARITABLE TRUST, VALSAD

In the result, the grounds of Revenue’s appeal are dismissed

Bench: Shri Pawan Singh & Dr Arjun Lal Sainiआ.अ.सं./Ita No.208/Srt/2023 (Ay 2018-19) (Hearing In Virtual Court) Deputy Commissioner Of M/S Mahavir Jain Income-Tax, Central Circle-Vapi, Charitable Trust, 410/411, Vs 9Th Floor, Fortune Square Ii, Amar Chambers, Station Daman Road, Chala, Vapi- Road, Opp. Lal School, 396191 Valsad-396001 Pan No. Aamts 6784 K अपीलाथ"/Appellant ""थ" /Respondent

section 132(4A). The Assessing Officer simply 14 Mahavir Jain Charitable Trust presumed on the basis of noting on the seized material that payment of unaccounted money for purchased of land was made by assessee, without verifying the fact that whether the same land was purchased by assessee or not and seized materials does not contain the name of party

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)

3) The learned Commissioner of Income-tax (Exemption) was apparently incorrectly driven by the provisions of section 13(1)(b). (4) The learned Commissioner of Income-tax (Exemption) ought to have taken a judicious and liberal view rather than a hyper technical view. (5) The appellant craves leave to add, alter or vary any of the grounds of appeal

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)

3) The learned Commissioner of Income-tax (Exemption) was apparently incorrectly driven by the provisions of section 13(1)(b). (4) The learned Commissioner of Income-tax (Exemption) ought to have taken a judicious and liberal view rather than a hyper technical view. (5) The appellant craves leave to add, alter or vary any of the grounds of appeal

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

In the result, this appeal of the assessee is dismissed

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

3. Vijaysinh G Parwar 10,03,257 1,35,000 8,68,257 Total 20,03,257 2,42,000 17,61,257 5. The Assessing Officer further recorded that the assessee has not substantiated the identity, genuineness and creditworthiness of the 4 Shri Ram Education & Graminvikas Charitable Trust Vs ITO creditor, accordingly, made addition

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

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 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

ITO (EXEMPTION) WARD, SURAT vs. GUJARAT HIRA BOURSE, SURAT

In the result, appeals filed by the Revenue (in ITA No

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

3 ITA No.189 & 190/SRT/2020 (A.Ys.14-15 &17-18) Gujarat Hira Bourse We find that one key issue arises for our apt adjudication in the instant lis, which is, whether the assessee trust ( A section 25 company, as per old Companies Act, 1956), is charitable

ITO (EXEMPTION), WARD, SURAT vs. GUJARAT HIRA BOURSE, SURAT

In the result, appeals filed by the Revenue (in ITA No

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

3 ITA No.189 & 190/SRT/2020 (A.Ys.14-15 &17-18) Gujarat Hira Bourse We find that one key issue arises for our apt adjudication in the instant lis, which is, whether the assessee trust ( A section 25 company, as per old Companies Act, 1956), is charitable

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. 7.5 In the case of CIT v. Gujarat Oil & Allied Industries [1993] 201 ITR 325 (Guj.), the High Court held that where

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 of the society. It has further submitted that the return for A.Y. 2014-15 was filed on 27-9-2014 vide acknowledgement no. 370510010270914 claiming refund of Rs. 1,92,845/-. During the A.Y. 2014-15, it had accumulated an amount of Rs. 17,50,000/- and has also utilized it in the subsequent year itself. As 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 of the society. It has further submitted that the return for A.Y. 2014-15 was filed on 27-9-2014 vide acknowledgement no. 370510010270914 claiming refund of Rs. 1,92,845/-. During the A.Y. 2014-15, it had accumulated an amount of Rs. 17,50,000/- and has also utilized it in the subsequent year itself. As 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 of the society. It has further submitted that the return for A.Y. 2014-15 was filed on 27-9-2014 vide acknowledgement no. 370510010270914 claiming refund of Rs. 1,92,845/-. During the A.Y. 2014-15, it had accumulated an amount of Rs. 17,50,000/- and has also utilized it in the subsequent year itself. As the Trust

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)

14 are not relating to particular community but for Public at Large. Thus the objects enumerated are both religious to ‘Digamber Jain Community’ and charitable activities to ‘Public at Large’. Thus mixed objects by the Trust. 8.1. Therefore the solitary question that arise for consideration is whether a Trust created before 01-04-2021 can be denied registration under section

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)

14 are not relating to particular community but for Public at Large. Thus the objects enumerated are both religious to ‘Digamber Jain Community’ and charitable activities to ‘Public at Large’. Thus mixed objects by the Trust. 8.1. Therefore the solitary question that arise for consideration is whether a Trust created before 01-04-2021 can be denied registration under section

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 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. 7.5 In the case of CIT v. Gujarat Oil & Allied Industries [1993] 201 ITR 325 (Guj.), the High Court held that where

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 ()

3. We have heard the submission of learned authorised representative (AR) of the assessee and Commissioner of Income Tax-Departmental Representative (CIT-DR) of the Revenue and with their active assistance gone through the orders of lower authorities. The learned AR of the assessee submits that assessee is a Charitable Trust registered with the Charity Commissioner. The main object

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)

14. The ld CIT(A) noted that since the assessee has filed Form 10BB and the filing of Form No. 10BB is not relevant for the claim of exemption u/s 11 of the Act. We agree with ld CIT(A), however, later on, assessee has filed Form No. 10B on 04.08.2022 (after filing return of income) but before the assessment

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

Charitable Trust (2) That on facts, and in law, the registration ought to have been granted u/s 80G of the Act as prayed for (3) The appellant craves leave to add, alter and amend any ground of appeal.” 12. In this appeal, the application for approval under clause (iii) of first proviso to sub-section (5) of section