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

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

Section 68 are not substantiated simultaneously by the assessee. So, we do not find any merit in the ground No. 3 of appeal. And we uphold the order of ld. CIT(A) qua this issue. In the result, ground No.3 of the appeal is dismissed. 18. Ground No. 4 of appeal relates to disallowance of expenses

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

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

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

Charitable Purpose treated as business income Rs. 30,81,12,572/- and (ii) Withdrawal of exemption claimed under section 11 and 12 of income from other sources to the tune of Rs. 1,31,94,745/-. Regarding (ii) addition, that is, withdrawal of exemption claimed under section 11 and 12 of income from other sources to the tune

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

Charitable Purpose treated as business income Rs. 30,81,12,572/- and (ii) Withdrawal of exemption claimed under section 11 and 12 of income from other sources to the tune of Rs. 1,31,94,745/-. Regarding (ii) addition, that is, withdrawal of exemption claimed under section 11 and 12 of income from other sources to the tune

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

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

22-23 Renuka Mandir Trust & Sh. Akalamukhi Hanumanji Mandir Trust the judgment delivered by the Hon'ble Supreme Court in the case of Commissioner of Income-tax, Ujjain vs Dawoodi Bohara Jamat Civil Appeal No.2492 of 2014, wherein the Hon'ble Apex Court while adjudicating similar provisions u/s 12AA of the Act has held as under: “Section 12AA lays down

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

22-23 Renuka Mandir Trust & Sh. Akalamukhi Hanumanji Mandir Trust the judgment delivered by the Hon'ble Supreme Court in the case of Commissioner of Income-tax, Ujjain vs Dawoodi Bohara Jamat Civil Appeal No.2492 of 2014, wherein the Hon'ble Apex Court while adjudicating similar provisions u/s 12AA of the Act has held as under: “Section 12AA lays down

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

In the result, appeal of the Revenue is dismissed

Charitable Trust Foundation (supra) held that assessee is entitled to claim depreciation and amendment in Section 11(6) of the Act, vide Finance Act No. 2/2014 is effective from the Assessment Year 2015-2016. Hence, there is no infirmity in the order passed by ld CIT(A), therefore we approve and confirm the findings of Ld. CIT(A). Grounds No.2

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)

22-23 pg-37 of paper book. 11. Based on these above noted evidences, Ld. Counsel argued that it is a sufficient compliance, if the assessee filed the Form No. 10B during the assessment stage and for that ld Counsel relied on the following judgments:  CIT vs. Mayur Foundation 2274 ITR 562 (Guj) ITA No.515/SRT/2023 A.Y. 21-22 SMKR Vashi

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

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

Trust v. ITO (ITA No. 2515/Ahd/2015; dated 22.02.2016. The ld. A.R in order to support his aforesaid claim took us through the order of the ITAT, Cochin Bench in the case of SNDP Yogam (supra). The ld. A.R drew our attention to Page 10 - Para 7.3 of the order, wherein the Tribunal after deliberating at length on the explanatory notes

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

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