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5 results for “charitable trust”+ Section 173(1)clear

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Key Topics

Section 1115Section 12A14Section 80G6Exemption5Section 12A(2)4Deduction4Disallowance4Section 80G(5)3Section 123Charitable Trust

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)

charitable trust registered under section 12A of the Act. An intimation was issued by the CPC under section 143(1) of the Act, in which the amount claimed by the assessee as application of income and accumulation of income was disallowed and gross receipts of the assessee trust were taxed in the hands of the assessee. The reason for such

SHREE SUIGAM KHODADHOR PANJARA POLE,SURAT vs. ITO, EXEMPTION WARD, SURAT

In the result, appeal of the assessee is allowed

3
Addition to Income3
Section 143(1)2
ITA 1278/SRT/2024[2019-20]Status: DisposedITAT Surat21 Apr 2025AY 2019-20

Bench: Shri Siddhartha Nautiyal & Shri Bijayananda Pruseth

For Appellant: Shri Sapnesh Sheth, C.AFor Respondent: Shri Mukesh Jain, Sr. DR
Section 11Section 119(2)(b)Section 12ASection 12A(1)(b)Section 143(1)Section 80Section 80G(5)

173 taxmann.com 54 (Gujarat) [17-03- 2025], the High Court held that where delay in filing Form No. 10 by assessee-trust had occurred due to internal administrative problems of assessee-trust, since assessee-trust for past many years had substantially satisfied conditions for claiming exemption under section 11, exemption under section 11 could not be denied for non-filing

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

PRAJAPATI SAMAJ MAOLI BAZAR,NA vs. ARIVS.ADDITIONAL/JOINT/DEPUTY/ASSISTANT COMMISSIONER OF INCOME TAX/INCOME TAX OFFICER, NATIONAL E-ASSESSMENT CENTRE,, DELHI

In the result, the grounds of appeal raised by the assessee is allowed

ITA 308/SRT/2022[2018-19]Status: DisposedITAT Surat09 Jan 2023AY 2018-19

Bench: Shri Pawan Singh(Virtual Hearing) Prajapati Samaj Maroli Bazar, Additional/Joint/Deputy/Assistant C/O-Ganpatbhai Mistri, At Commissioner Of Income Vs. Mahuvar, Post- Maroli Bazar, Tax/Income Tax Officer, Taluka: Jalalpore, National E-Assessment Centre, Navsari-396436. (Gujarat) Delhi. Pan No. Aabtp 2604 E Appellant/ Assessee Respondent/ Revenue

Section 11Section 12ASection 12A(2)Section 254(1)

charitable trust, engaged in the service of poor for imparting education and medical relief. The assessee filed its return of income for A.Y. 2018-19 on 14/09/2018 declaring total income at NIL. In the computation of income, the assessee claimed deduction under Section 11 and 12 of the Income Tax Act, 1961 (in short, the Act) to the extent

SHRI SARVAJAINK GANPATI USTAV FUND HIRA MENTION NA vs. ARI,NAVSARIVS.CIT(EXEMPTION), AHMEDABAD

In the result, the appeal of the assessee is dismissed

ITA 1273/SRT/2024[NA]Status: DisposedITAT Surat25 Aug 2025

Bench: Ms. Suchitra Raghunath Kamble & Shri Bijayananda Prusethआयकर अपील सं./Ita No.1273/Srt/2024 (Hybrid Hearing) Sri Sarvajaink Ganpati Ustav Commissioner Of Income-Tax बनाम/ Fund Hira Mention Navsari, (Exemption), Ahmedabad-380 014 Vs. Hira Mention Chawl, Vijalpore Road, Siddhivinayak Road, Navsari-396 445 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aacts 3822 Q (अपीलाथ"/Appellant) (""थ" /Respondent) िनधा"रती की ओर से /Appellant By Shri Sujesh C. Suratwala, Ca राज" की ओर से /Respondent By Shri Ravinder Sindhu, Cit-Dr & Shri Kevin Langaliya, Ca सुनवाई की तारीख/Date Of Hearing 15/07/2025 उद्घोषणा की तारीख/Date Of Pronouncement 25/08/2025

Section 80GSection 80G(5)Section 80G(5)(iii)

charitable objectives and (iii) section 80G(5B) caps the proportion of religious expenditure to 5% of total receipts. 7.1 On perusal of the objects of the assessee-trust as stipulated in the instrument of creation of the trust, it is observed that they are religious in nature. These objects are reproduced as under: "....(a) To celebrate the Ganpati Utsav. Further