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

Charitable Trust Vs ITO application. Additionally, it stated that the work of filing of Income-tax Return and other related forms were entrusted to a Tax consultant who did not file Form 10 due to ignorance. If condonation is not granted then it will lead to high demand resulting into shortfall of funds for achieving the objects of the trust

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 143(3) of the Act on 11.09.2021. 4. Aggrieved by the addition in the assessment order, the assessee filed appeal before Ld. CIT(A). Before Ld. CIT(A) assessee filed detailed written 4 Mahavir Jain Charitable 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

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 of the Act. An intimation was issued by the CPC under section 143

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 registered u/s 12A on 29.01.1980. Thus it is engaged in charitable activities for over 40 years. The audit report in Form 10B was e-filed on 06.10.2018 and was available before the Assessing Officer when he ITA No.515/SRT/2023 A.Y. 21-22 SMKR Vashi High School passed the assessment order under section 143(3

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

charitable trust registered under Public Trust Act, Mumbai. The assessee is engaged in imparting education. The assessee is also having registration under Section 12A and recognition certificate under Section 80G of the Act. For the A.Y. 2017-18, the assessee filed its return of income on 17/10/2017 declaring income of Rs. 2,41,990/- . In the computation of income

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

charitable trust registered under Public Trust Act, Mumbai. The assessee is engaged in imparting education. The assessee is also having registration under Section 12A and recognition certificate under Section 80G of the Act. For the A.Y. 2017-18, the assessee filed its return of income on 17/10/2017 declaring income of Rs. 2,41,990/- . In the computation of income

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

charitable trust registered under Public Trust Act, Mumbai. The assessee is engaged in imparting education. The assessee is also having registration under Section 12A and recognition certificate under Section 80G of the Act. For the A.Y. 2017-18, the assessee filed its return of income on 17/10/2017 declaring income of Rs. 2,41,990/- . In the computation of income

LIONS UMRA PIPLOD EDUCATION SOCIETY,SURAT vs. A.O. CIRCLE-2, EXEPTION, , AHMEDABAD

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

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Virtual Hearing In Virtual Court) Lions Umra Piplod Education Society, The Assessing Officer, Opp. Lake View Garden, C/O. Circle-2, Exemption, Vs. Shardayatan School, Piplod, Surat- Ahmedabad. 395007, Gujarat. Pan : Aaatl1289Q Appellant Respondednt

3), copy of which is placed on record at page no. 62 to 72 of the assessment order. The financial statement of assessee-trust is also placed record at page 8 ITA No. 197/SRT/2021/AY.2017-18 Lions Umra Piplod Education Society no.73 to 112. In the intimation under section 143(1), the Assessing Officer disallowed whole of the revenue and capital expenditure

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

TRINITY EDUCATION TRUST,SURAT vs. THE INCOME TAX OFFICER, EXEMPTION WARD, SURAT

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

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Virtual Court) Trinity Education Trust, The Income Tax Officer, 1C-4, Row House, Exemption Vs Muktanand Nagar, Sardar Ward, Surat. Bridge, Adajan, Surat. Pan: Aabtt4722H Appellant/ Revenue Respondent/ Assessee

charitable trust and engaged in imparting education. The assessee filed its return of income for the assessment year (AY) 2014-15 on 16.03.2015, declaring total income of Rs. 24,48,705/-. In the computation of income the assessee deduction of Rs. 22,74,373/- under section 11 of the Act. The return of income was processed under section 143

GREEN MUMBAY LIONS EDUCATION TRUST,NA vs. ARIVS.EXEMPTION WARD, SURAT, INCOME-TAX OFFICE SURAT

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

Bench: Shri T. R. Senthil Kumar & Shri Bijayananda Prusethआयकर अपील सं./Ita No.547/Srt/2025 Assessment Year: (2023-24) (Hybrid Hearing) Green Mumbay Lions Education Vs. Ito, Trust, Exemption Ward, Opp – Ratnakar Society, C/O Sgm Surat Shiroya English School, Chhapra Road, Navsari - 396445 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aatg8361Q (अपीलाथ"/Appellant) (""थ" /Respondent) Appellant By Shri Bhupendra Shah, Ca Respondent By Shri Ajay Uke, Sr. Dr Date Of Hearing 12/11/2025 Date Of Pronouncement 23/12/2025

3. Brief facts of the case are that the assessee is a public charitable trust. It filed return of income for AY 2023-24 on 21.10.2023, declaring Nil total income after claiming exemption u/s 11 of the Act. The assessee had filed Form No.10B and 10BB as per Rule 17B of the IT Rules. The return was processed u/s 143

UDHNA ACADEMY EDUCATION TRUST,,SURAT vs. THE ACIT, CIRCLE-2,, SURAT

In the result, appeal of the assessee is allowed

Bench: Shri Pawan Singh & Shri Arjun Lal Saini(Virtual Hearing) आ.अ.सं./I.T.A No.3023/Ahd/2015 "नधा"रण वष"/Assessment Year: 2011-12 Udhna Academy Education Trust, V The Assistant Commissioner Central Road No.14, Udhyog Nagar S Of Income Tax, Circle-2, Surat. Sangh, Udhna, Surat – 394 210. . [Pan: Aaatu 0431 F] अपीलाथ" / Appellant ""यथ"/Respondent

section 143(3) of the Income-tax Act, 1961 dated 21.03.2014 for the Assessment Year (AY) 2011-12. 2. The assessee raised the following grounds of appeal as under: That on facts and in law the learned Commissioner of Income tax (Appeals) “(1). has grievously erred in confirming the disallowance of depreciation of Rs.44,59,566/-. (2) That the learned

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 institution or not. We note that in the instant case the assessment order u/s 143

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 institution or not. We note that in the instant case the assessment order u/s 143

ACIT (EXEMPTION), CIRCLE-2, AHMEDABAD vs. THE SURAT DISTRICT CRICKET ASSOCIATION, SURAT

In the result, the grounds of appeal raised by the revenue are dismissed

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Virtual Court) Asst. Commissioner Of The Surat District Cricket Income-Tax (Exemptions), Association, Lalbhai Vs Circle-2, 6Th Floor, Room Contractor Stadium, Surat No.607, Aayakar Bhavan Dumas Road, Vesu, (Vejalpur), Prahlad Nagar Surat-395007 Road, Nr. Sachin Tower, Pan : Aaatt 6114 A Satellite,Ahmedabad-380 015 Appellant / Revenue Respondent / Assessee

143(3) was passed, wherein the assessee was 8 The Surat Dist. Cricket Association registered as eligible for exemption under section 11 & 12 for the status of charitable institution is not a dispute the registration of assessee under section 12A(a) is continuing till date. The Assessing Officer denied the exemption under section 11 & 12 by taking view that activities

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 ()

Charitable Trust received with the Charity Commissioner Surat. The main object of the assessee is promotion and development of trade and business in South Gujarat. The assessee was also granted registration under section 12AA vide order dated 3 Assessment Year.2011-12 Southern Gujarat Chamber Trade & Industry Development Centre 27.11.2001. The assessee filed its return of income for assessment year

SHREE RANDER ROAD JAIN SANGH,SURAT vs. ITO, EXEMPTION WARD, SURAT

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

charitable trust, filed a return declaring nil income. The Assessing Officer (AO) processed the return and made an adjustment of Rs. 15,09,000/- under section 115BBI of the Income Tax Act, 1961, treating it as income. The assessee had accumulated income in AY 2016-17, and a portion of it was not applied within the stipulated time

INCOME TAX OFFICER (EXAMPTION) WARD, SURAT vs. SHREE SAIBABA SATSANG MANDAL, SURAT

In the result, appeal of the Revenue is dismissed

143(3).” 4. During the appellate proceedings, ld CIT(A) noted that assessee has taken an alternative explanation before the assessing officer that these donations received have been fully applied for the purpose of objectives of Trust. The assessee stated that even if these donations are not treated as ‘Corpus’ no addition can be made because they have been utilized

AL MEHMOOD CHARITABLE TRUST,BHARUCH vs. INCOME TAX OFFICER, WARD- 1(5),, BHARUCH

In the result, appeals filed by the assessee (ITA No

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita Nos.92 & 93/Srt/2022 "नधा"रण वष"/Assessment Years: (2016-17 & 2017-18) (Physical Court Hearing) Al Mehmood Charitable Trust, Income Tax Officer, By Pass Road Jambusar, Vs. Ward-1(5), Bharuch. Bharuch-392150 (Appellant) (Respondent) "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaata 2702 M िनधा"रती क" ओर से /Assessee By Shri Rasesh Shah, Ca राज"व क" ओर से /Respondent By Shri Ashok B. Koli, Cit-Dr सुनवाई क" तारीख/Date Of Hearing 12/01/2023 उ"ोषणा क" तारीख/Date Of Pronouncement 24/01/2023

3. The grounds of appeal raised by the assessee in “lead” case in ITA No.92/SRT/2022 for A.Y.2016-17, are as follows: ITA Nos.92-93/SRT/2022 AYs.16-17 & 17-18 Al Mehmood Charitable Trust “1. On the facts and circumstances of the case as well as law on the subject, the learned CIT(A) has erred in confirming the action of Assessing Officer (Central Processing