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

2. At the outset of hearing, the learned Authorised Representative (ld. AR) of the Assessee submits that the assessee is a registered charitable Trust engaged in providing education in remote area of Rajpardi, ITA 27/Srt/2023 Navbharat Charitable Trust Vs ITO Jhagadia, Bharuch and running two schools namely Panini Pragna Parab Primary School and Panini Pragna Parab Secondary School. The assessee

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

trust; which is otherwise for general public utility, and therefore, of charitable nature. By applying the ratio of the said decision to the assessee`s case under consideration, it can be said that whatever the surplus arises is purely incidental 11 ITA No.189 & 190/SRT/2020 (A.Ys.14-15 &17-18) Gujarat Hira Bourse and no adverse inference of carrying out trade

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

trust; which is otherwise for general public utility, and therefore, of charitable nature. By applying the ratio of the said decision to the assessee`s case under consideration, it can be said that whatever the surplus arises is purely incidental 11 ITA No.189 & 190/SRT/2020 (A.Ys.14-15 &17-18) Gujarat Hira Bourse and no adverse inference of carrying out trade

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

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

24. Now, undeniably, the assessment of income is a matter of procedure. Even the heading of Chapter (xiv) of the Act, which deals with assessment, itself is 'PROCEDURE FOR ASSESSMENT". Likewise, grant of registration is also a procedural aspect, since registration is but a step in aid for exemption u/s 11. As such, the provisos to Sec. 12A(2

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 within the meaning of section 2(15) as the assessee- trust earned profit after meeting the normal expenditure. The Ld. CIT(A) applied the Proviso of section 2(15) of the Act, by taking view that the assessee-trust has received rent on sharing basis and not on fixed basis. 5. The learned AR for the assessee submits

SHREE PARISHRAM EDUCATION & MEDICAL CHARITABLE TRUST,,VADODARA vs. THE PR. CIT(CENTRAL),, SURAT

Bench: Shri C.M.Garg & Shri O.P.Meenaआ.अ.सं./I.T.A No. 610/Ahd/2016/Srt िनधा"रण वष"/Assessment Year : Shree Parishram Education & Vs. Pr. Commissioner Of Medical Charitable Trust, Income-Tax (Central), At Bakrol, Near Madhav Nagar, Surat. Ajwa-Nimeta Road, Tal. Waghodia, Dist. Vadodara-390010 Pan: Aaatp9715H अपीलाथ" Appellant ""यथ"/Respondent

2)(g) and thus was not entitled for exemption. 7.It is pertinent to mention here that the assesse has cited the case law of Hon’ble Mumbai Tribunal in the case of Mumbai Cricket Association 24 taxmann.com 96 wherein it has been held that the provisions of section 12AA(3) have been brought on statute only from

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

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 of Rs. 17,61,257/- as unexplained credit. 6. The Assessing Officer also noted that the assessee has shown total expenses

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

2 Udhna Academy Education Trust Vs. ACIT, Circle-2, Surat/ ITA No.3023/AHD/2015 for A.Y. 2011-12 5. We have considered the submission of both the parties and have gone through order of Lower Authorities. We have noted that on the Ground No.1 in assessee’s own case for A.Y. 2005-06 and 2010-11 the assessing officer made similar additions

THE ITO, (EXEMPTIONS), WARD,, SURAT vs. SHREE AMBIKA NIKETAN TRUST,, SURAT

In the result, the appeal of the revenue is dismissed

Bench: Shri Rajpal Yadav & Shri Amarjit Singhअपील सं./Ita No.667/Ahd/2017 "नधा"रण वष"/Asstt. Year:2013-2014 Income Tax Officer, Shree Ambika Niketan Trust, [Exemption] Ward, Surat, H.No.13/52, Vs. Surat. C/0 Ambika Niketan Mandir, Khan Saheb Ni Wadi, Athwalines, Surat-395001. Pan Aabts2849C (Applicant) (Responent) Revenue By : Shri Prasanjit Singh, Cit,Dr : Assessee By Kruti Kothari, C.A सुनवाई क" तार"ख/Date Of Hearing : 15/11/2018 घोषणा क" तार"ख /Date Of Pronouncement: 16/11/2018 आदेश/O R D E R Per Amarjit Singh:

2 R 978 CIT v/s Maharana of Mewar Charitable Foundation (1987) 60 CTR (Raj) 40; | (1987) 164 ITR 439 ( Raj) TC 23 R 1198 CIT v/s Shri Plot Swetamber Murti Pujak Jain Mandal ( 1994) 119 CTR ( Guj) 114; (1995) 211 ITR 293 ( Guj) TC 23R 1228 and CIT v/s Rao Bahadur Calavala Cunnan Chetty Charities

SANSKRUTIK RAKSHA SAMITI,BAMROLI, SURAT vs. CIT(EXEMPTION), AHMEDABAD, AHMEDABAD

In the result, the appeal of the assessee is dismissed

Bench: Shri Pawan Singh & Shri Bijayananda Prusethआयकर अपील सं./Ita No.1239/Srt/2024 (Physical Hearing) Sanskrutik Raksha Samiti, Vs. The Cit (Exemption), 350-351, Kashi Nagar Society, Udhna So, Ahmedabad Bamroli – 394210, Gujarat "थायीलेखासं./जीआइआरसं./Pan/Gir No: Abats4036R4 (Appellant) (Respondent) Appellant By Shri Rasesh Shah, Ca Respondent By Shri Ravi Kant Gupta, Cit-Dr Date Of Hearing 19/02/2025 Date Of Pronouncement 29/04/2025

trust, i.e., both religious or charitable are not liable for benefit u/s 80G(5) of the Act. Further, as per section 2(15) of the Act, charitable purpose includes relief for the poor, education, yoga, medical relief, preservation of environment (including watersheds, forests and wildlife) and preservation of monuments or places or 4 Sanskrutik Raksha Samiti objects of artistic

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)

charitable in character for general public at large and for the purpose of granting registration under 12A of the Act, the provision of section 13(1)(b) cannot be referred to. Section 13(1)(b) is to be applied while granting exemption to the trust. In view above finding, we do not find any question of law much less

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)

charitable in character for general public at large and for the purpose of granting registration under 12A of the Act, the provision of section 13(1)(b) cannot be referred to. Section 13(1)(b) is to be applied while granting exemption to the trust. In view above finding, we do not find any question of law much less

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

2. Brief facts of the case are that the assessee is a 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

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

2)(g) and thus was not entitled for exemption. 8. It is pertinent to mention here that the assessee has cited the case law of Hon’ble Mumbai Tribunal in the case of Mumbai Cricket Association 24 taxmann.com 96 wherein it has been held that the provisions of section 12AA(3) have been brought on statute only from

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

In the result, appeal of the Revenue is dismissed

Charitable Trust derived from building, plant and machinery and furniture was liable to be computed in normal commercial manner although the Trust may not be carrying on any business and the assets in respect whereof depreciation is claimed may not be business assets. In all such cases, section 32 of the Income-tax Act providing for depreciation for computation