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

e) The First Proviso to Section 2(15) only applies where activities in the nature of trade, commerce or business are carried out with profit motive and in the present case there is no such profit motive as the assessee is incorporated as non- profit organization under section 25 of the Companies Act, 1956. 19. In support of the above

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)

charitable without discrimination of creed, nationally and place except name, since it is started by ‘Sindhis’ and activities of trust were not doubted by the Ld. CIT(E). The ld Counsel also argued that section 13(1)(b) of the Act, does not apply to the assessee-trust, because the school is run by assessee- trust, which is open

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)

charitable without discrimination of creed, nationally and place except name, since it is started by ‘Sindhis’ and activities of trust were not doubted by the Ld. CIT(E). The ld Counsel also argued that section 13(1)(b) of the Act, does not apply to the assessee-trust, because the school is run by assessee- trust, which is open

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

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

e a l a n d oblige…………………………….." Navsari Malesar Behdin Anjuman Vs. ITO, Exemption Ward, Surat /ITA No.272/SRT/2018 for A.Y. 2013-14 Page 6 of 14 8. On the other hand, the ld.Departmental Representative (DR) relied upon the order passed by the Revenue Authorities. 9. We have heard the Counsels of both the parties and we have also perused

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

22-11-2014 which is processed u/s 143(1) on 14-1-2016 resulting into demand of Rs. 2,17,210/-. After receipt of recovery letter dated 26-12-2018, the assessee e-filed Form 10 for claiming exemption u/s 11(2) of the Act for Rs. 17,50,000/- on 11-2- 2019 which is after 37 months from

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

22-11-2014 which is processed u/s 143(1) on 14-1-2016 resulting into demand of Rs. 2,17,210/-. After receipt of recovery letter dated 26-12-2018, the assessee e-filed Form 10 for claiming exemption u/s 11(2) of the Act for Rs. 17,50,000/- on 11-2- 2019 which is after 37 months from

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

22-11-2014 which is processed u/s 143(1) on 14-1-2016 resulting into demand of Rs. 2,17,210/-. After receipt of recovery letter dated 26-12-2018, the assessee e-filed Form 10 for claiming exemption u/s 11(2) of the Act for Rs. 17,50,000/- on 11-2- 2019 which is after 37 months from

OM TAPOVAN CHARITABLE TRUST,ANKLESHWAR vs. CIT(EXEMPTION), AHMEDABAD

In the result, the appeal of the assessee is dismissed

Bench: Dr. B.R.R. Kumar, Vice-Ms. Suchitra Kamble

22 of the trust deed also contains object to carry out religious activity, to make and maintain temple, to celebrate religious festival. The learned CIT(Exemption) was of the view, as per the provisions of section 80G(2)(iv)(a) read with section 80G(5)(ii) & (iii) of the Act, that: i. The fund/institution should be created for charitable purposes

SHREE HARI RAM CHARITABLE TRUST,SURAT vs. ITO EXEMPTION , SURAT

In the result, the appeal of assessee is treated as dismissed being infructuous

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Physical Hearing) Shree Hari Ram Charitable Trust, I.T.O.(Exemptions), 304, Meghdhanush Complex, Ward-Surat. Vs. Adajan Patia, Adajan Surat, Gujarat, India- 395009. Pan No. Aajts 1057 L Appellant/ Assessee Respondent/ Revenue

22,46,177/- and raising total demand at Rs.53,15,753/-. Now, the assessee has made application on 30/07/2021 in this regard and stated that CPC Bangalore has not considered deduction u/s 11 of the Act due to 10B not filed alongwith return of income. 3 Shree Hari Ram Charitable Trust Vs ITO(E) On verification on e-filing portal

RENUKA MANDIR TRUST,SURAT vs. THE COMMISSIONER OF INCOME TAX (EXEMPTION), AHMEDABAD

Bench: Shri Pawan Singh, Jm &Dr. A.L.Saini, Am आयकर अपील सं/.Ita Nos.261/Srt/2023 (िनधा"रणवष" / Assessment Year: (2022-23) (Physical Court Hearing) Renuka Mandir Trust The Commissioner Of Income-Tax (Exemption) Ahmedabad, Room C/O Pramodchandra Mohanlal Vs. No.609, 6Th Floor, Aaykar Bhawan Chhattriwala, Renuka Sheri, (Vejalpur), Nr. Schin Tower, 100 Foot Ranitalao, Surat-395003 Road, Anandnagar-Prahladnagar Road, Ahmedabad-380015 "थायीलेखासं /.जीआइआरसं /.Pan/Gir No.: Aaatr 2387 K (अपीलाथ" /Appellant) (""थ" /Respondent) आयकर अपील सं/.Ita No.262/Srt/2023 (िनधा"रणवष" / Assessment Year: (2022-23) Shri Akalamukhi Hanumanji The Commissioner Of Income-Tax (Exemption) Ahmedabad, Room Mandir Trust, Vs. No.609, 6Th Floor, Aaykar Bhawan Patel Falia, Kadodara, Surat- (Vejalpur), Nr. Schin Tower, 100 Foot 394327 Road, Anandnagar-Prahladnagar Road, Ahmedabad-380015 "थायीलेखासं /.जीआइआरसं /.Pan/Gir No.: Aadts 2245 Q (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 Two Separate 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 29.03.2023 & 21.03.2023, Wherein Ld. Cit(Exemption) Has Denied Registration Under Section 12Ab Of The Income

E) noted that Rule 17A(2) of the IT Rules states that the assessee-trust is required to attach with the Form No.10AB filed, self- certified copy of instrument of creation or establishing the institution. It has further been stated that assessee-trust`s self-certified copy of instrument of creation or establishing the institution is necessary. Further, the assessee

SHRI AKALAMUKHI HANUMANJI MANDIR TRUST,SURAT vs. THE COMMISSIONER OF INCOME TAX (EXEMPTION), AHMEDABAD

Bench: Shri Pawan Singh, Jm &Dr. A.L.Saini, Am आयकर अपील सं/.Ita Nos.261/Srt/2023 (िनधा"रणवष" / Assessment Year: (2022-23) (Physical Court Hearing) Renuka Mandir Trust The Commissioner Of Income-Tax (Exemption) Ahmedabad, Room C/O Pramodchandra Mohanlal Vs. No.609, 6Th Floor, Aaykar Bhawan Chhattriwala, Renuka Sheri, (Vejalpur), Nr. Schin Tower, 100 Foot Ranitalao, Surat-395003 Road, Anandnagar-Prahladnagar Road, Ahmedabad-380015 "थायीलेखासं /.जीआइआरसं /.Pan/Gir No.: Aaatr 2387 K (अपीलाथ" /Appellant) (""थ" /Respondent) आयकर अपील सं/.Ita No.262/Srt/2023 (िनधा"रणवष" / Assessment Year: (2022-23) Shri Akalamukhi Hanumanji The Commissioner Of Income-Tax (Exemption) Ahmedabad, Room Mandir Trust, Vs. No.609, 6Th Floor, Aaykar Bhawan Patel Falia, Kadodara, Surat- (Vejalpur), Nr. Schin Tower, 100 Foot 394327 Road, Anandnagar-Prahladnagar Road, Ahmedabad-380015 "थायीलेखासं /.जीआइआरसं /.Pan/Gir No.: Aadts 2245 Q (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 Two Separate 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 29.03.2023 & 21.03.2023, Wherein Ld. Cit(Exemption) Has Denied Registration Under Section 12Ab Of The Income

E) noted that Rule 17A(2) of the IT Rules states that the assessee-trust is required to attach with the Form No.10AB filed, self- certified copy of instrument of creation or establishing the institution. It has further been stated that assessee-trust`s self-certified copy of instrument of creation or establishing the institution is necessary. Further, the assessee

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 having registration under section 12A of the Act. The assessee is running school and income derived from school fees. The 2 Trinity Education Trust Assessing Officer disallowed the exemption under section 11 of the Act on the basis that the audit report has not been furnished. The assessee submitted that audit report could not be uploaded

GULAM ARIF WILL WAQF,,SURAT vs. THE COMMISSIONER OF INCOME-TAX,(EXEMPTION ) AHMEDABAD , AHMEDABAD

In the result, the appeal of the assessee is allowed

Bench: Dr. Brr Kumar, Hon’Ble & Ms. Suchitra Kambleassessment Year 2022-23

22-07-202017. The applicant trust filed an application for obtaining approval under clause (iii) of first proviso to sub-section (v) of section 80G on 02-02-2024 which was rejected by the CIT(E) vide order dated 29-08-2024. The applicant was already granted registration u/s. 12A on 01-04-2022 from assessment year

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

In the result, appeal of the Revenue is dismissed

E R PER DR. A. L. SAINI, ACCOUNTANT MEMBER: Captioned appeal filed by the Revenue, pertaining to Assessment Year (AY) 2014-15, is directed against the order passed by the Learned Commissioner of Income Tax (Appeals)-3, Surat [in short “the ld. CIT(A)”] in Appeal No. CAS/3/415/2016-17 dated 04.08.2017, which in turn arises out of an order passed

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)

2 [exemption claimed u/s 11(1)(d)] and Sr.No. 41i to 4viii of Part B-TI is not allowable in accordance with the provisions of Secetion-12A(1)(b) of the Income tax Act.” 7. In response to the adjustment notice issued the assessee has stated that there was some technical glitch in the e-filing portal due to which

M/S. PANOLI INDUSTRIAL INFRASTRUCTURE PROJECT LTD.,,BHARUCH vs. THE INCOME TAX OFFICER, WARD-2,, BHARUCH

In the result, appeal of the Assessee is dismissed

Bench: Shri C.M.Garg & Shri O.P.Meenaआ.अ.सं./I.T.A No.138/Ahd/2015/Srt िनधा"रण वष"/Assessment Year : 2011-12 Panoli Industrial Infrastructure Vs. The Commissioner Of Project Ltd., Income Tax(Appeals)-Iv, Plot No.L-913/10, Gidc Estate, Baroda. Panoli, Taluka-Ankleshwar, District-Bharuch – 393 001. [Pan: Aaecp 3943 J] अपीलाथ" Appellant ""यथ"/Respondent Shri Sunil Talati – Ca िनधा"रती क" ओर से /Assessee By Shri Dileep Kumar – Sr.Dr राज"व क" ओर से /Revenue By सुनवाई क" तारीख/ Date Of Hearing: 09.10.2018 उ"ोषणा क" तारीख/Pronouncement On 22.10.2018

E R PER O. P. MEENA, ACCOUTANT MEMBER: 1. This appeal filed by the Assessee is directed against the order of learned Commissioner of Income tax (Appeals)-VI, Baroda(in short “the CIT (A)”) dated 01.10.2014 pertaining to Assessment Year 2011-12, which in turn has arisen from the order passed by the Income Tax Officer, Ward-2, Bharuch

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

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’).

charitable activities and have been in existence since 26th February, 1986 as per Income Tax Records. It has also been stated by assessee- trust that owing to passage of time, the Trustee have lost trace of the aforementioned Trust Deed and the Trustee were unable to find a copy of the Trust Deed, even after duly inquiring with the Trust

SHRI MUNI SUVRAT SWAMI JAIN DAHERASAR,SURAT vs. THE COMMISSIONER OF INCOME TAX (EXEMPTION), AHMEDABAD

In the result, assessee’s appeal is allowed for statistical purposes

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’).

charitable activities and have been in existence since 26th February, 1986 as per Income Tax Records. It has also been stated by assessee- trust that owing to passage of time, the Trustee have lost trace of the aforementioned Trust Deed and the Trustee were unable to find a copy of the Trust Deed, even after duly inquiring with the Trust