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 292C, as no search or survey proceedings were conducted in case of assessee. Even otherwise, such provision is no application as evidence in the form of digital data recovered from the mobile data of Ketan R Shah, who did not refer the name of assessee. To support such payment, the assessee relied on various case law:  CIT vs. Anil

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 ( A section 25 company, as per old Companies Act, 1956), is charitable institution or not. We note that in the instant

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 ( A section 25 company, as per old Companies Act, 1956), is charitable institution or not. We note that in the instant

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

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

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 engaged in imparting education. Admittedly, the assessee was granted exemption certificate under Section 12A as well as recognition under Section 80G(5) of the Act. Further, such exemption certificate are existing. The only reason for disallowance of claim of exemption under Section 11 and 12 of the Act of Rs. 24,69,286/- was for want of Form

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 engaged in imparting education. Admittedly, the assessee was granted exemption certificate under Section 12A as well as recognition under Section 80G(5) of the Act. Further, such exemption certificate are existing. The only reason for disallowance of claim of exemption under Section 11 and 12 of the Act of Rs. 24,69,286/- was for want of Form

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 engaged in imparting education. Admittedly, the assessee was granted exemption certificate under Section 12A as well as recognition under Section 80G(5) of the Act. Further, such exemption certificate are existing. The only reason for disallowance of claim of exemption under Section 11 and 12 of the Act of Rs. 24,69,286/- was for want of Form

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 ()

section 25 of Companies Act, 1956 having charitable objects. The assessee entered into agreement with the Sar Infracon Pvt. Ltd. for development of land allotted to assessee-trust

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)

charitable trust for past 30 years which substantially satisfies the conditions for availing such exemption, should not be denied the same merely on the bar of limitation especially when the legislature has conferred wide discretionary powers to condone such delay. Applying the said principle, the petition is allowed. The impugned order passed by respondent dated 12-3-2021 is quashed

HALIMA ADAMJI MEDICAL AND EDUCATION CHARITABLE TRUST,SURAT vs. CIT, (EXEMPTION),, AHMEDABAD

In the result, appeal filed by the assessee is allowed for statistical purpose

Bench: Shri Sanjay Garg & Shri Bijayananda Prusethआयकर अपील सं./Ita No.764/Srt/2025 Assessment Year: 2025-26 (Hybrid Hearing) Halima Adamji Medical & Cit (Exemption), Ahmedabad बनाम/ Education Charitable Trust Vs. Office No. 1, Ground Floor, Halima Apartment, New Rander Road, Surat-395009 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aaath 6553 M (अपीलाथ"/Appellant) (""थ"/Respondent) "नधा"रती क" ओर से/Appellant By Shri Sapnesh R. Sheth, Ca राज"वक" ओर से /Respondent By Shri Abhishek Gautam, Sr. Dr सुनवाई क" तार"ख/Date Of Hearing 23/09/2025 उ"घोषणा क" तार"ख/Date Of Pronouncement 26/09/2025

Charitable Trust Vs. Office No. 1, Ground Floor, Halima Apartment, New Rander Road, Surat-395009 "थायीलेखासं./जीआइआरसं./PAN/GIR No: AAATH 6553 M (अपीलाथ"/Appellant) (""थ"/Respondent) "नधा"रती क" ओर से/Appellant by Shri Sapnesh R. Sheth, CA राज"वक" ओर से /Respondent by Shri Abhishek Gautam, Sr. DR सुनवाई क" तार"ख/Date of Hearing 23/09/2025 उ"घोषणा

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

25-2-2013 12AA registration granted The Tribunal held that first proviso to section 12A(2) had retrospective operation. Further it held that considering the decision of Shree BhanushaliMitraMandal Trust (Ahmedabad Tribunal)(68-taxmann.com-250), the appellant proceedings before the appellate authorities are deemed to be assessment proceedings pending before the A.O. Also, it held that subsequent grant of registration u/s.12A

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

In the result, the appeal of the assessee is dismissed

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 80G(5) of the Act, approval can be granted only if the principal object is charitable. Religious activities are permitted only to the extent they are incidental to charitable objectives. In the present case, religious celebrations (Ganesh Utsav) form a major portion of actual activities and the religious expenditure also exceeds the threshold limit

BILIMORA DHIVAR PYNCH SAMST,BILIMORA vs. CIT(EXEMOP.), AHMEDABAD

In the result, appeal of the assessee is dismissed

Bench: Shri Pawan Singh & Dr. Arjun Lal Sainia.Y:- N.A. (Hearing In Virtual Court) Bilimora Dhivar Pynch Samst, The Commissioner Of Income Badal Falia, Bilimora. Tax(Exemption), Ahmedabad. Vs Pan: Aabtb 6190 M Appellant/ Revenue Respondent/ Assessee

25 are pending. The assessee filed its reply dated 27.10.2017, thus, the assessee completed all the requirements as per notices issued by ld.CIT(E). The ld.CIT(E) rejected the application by taking view that in absence of Trust Deed, the object and activities could not be verified. 4. The ld.AR for the assessee submits that Trust is in existence since

SVNIT ALUMNI ASSOCIATION SURAT CHAPTER,SURAT vs. CIT(EXEMPTION), AHMEDABAD

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

Bench: Shri Pawan Singh & Shri Bijayananda Prusethआयकर अपील सं./Ita Nos.1076 & 1077/Srt/2024 (Physical Hearing) Svnit Alumni Association Surat Vs. The Cit(Exemption), Chapter, Ahmedabad Svnit Campus, Ichchanath Dumas Road, Surat – 395007, Gujarat "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aabhts3472N (Appellant) (Respondent) Appellant By Shri P. M. Jagasheth, Ca Respondent By Shri Ravi Kant Gupta, Cit(Dr) Date Of Hearing 19/02/2025 Date Of Pronouncement 20/02/2025

section 12A of the Act for the period commencing from AY.2024- 25. In respect of the application filed by the assessee-trust in Form No.10AB, the assessee-trust was asked by CIT(E) to file details and documents vide notice dated 03.07.2024 and 09.09.2024. In response to the said notices, the assessee filed part details. On perusal of details

SVNIT ALUMNI ASSOCIATION SURAT CHAPTER,SURAT vs. CIT(EXEMPTION), AHMEDABAD

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

Bench: Shri Pawan Singh & Shri Bijayananda Prusethआयकर अपील सं./Ita Nos.1076 & 1077/Srt/2024 (Physical Hearing) Svnit Alumni Association Surat Vs. The Cit(Exemption), Chapter, Ahmedabad Svnit Campus, Ichchanath Dumas Road, Surat – 395007, Gujarat "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aabhts3472N (Appellant) (Respondent) Appellant By Shri P. M. Jagasheth, Ca Respondent By Shri Ravi Kant Gupta, Cit(Dr) Date Of Hearing 19/02/2025 Date Of Pronouncement 20/02/2025

section 12A of the Act for the period commencing from AY.2024- 25. In respect of the application filed by the assessee-trust in Form No.10AB, the assessee-trust was asked by CIT(E) to file details and documents vide notice dated 03.07.2024 and 09.09.2024. In response to the said notices, the assessee filed part details. On perusal of details

ACIT, NA vs. ARI CIRCLE, NAVSARIVS.M/S. MAROLI VIBHAG, KAND UDYOG SAHAKARI MANDALI LTD., NAVSARI

In the result, all the appeals are disposed of in the manner indicated\nhereinbefore

charitable trust.\n(vi) That the appellant could not prove that a higher price was paid by\nit to the farmers on account of higher yield or some other factors.\nBesides nowhere it has been claimed that at the time of supply of\nsugarcane by the farmers to the appellant, any agreement or contract\nfor payment of price higher than

SAHAKARI KHAND UDUOG MANDAL LTD.,NA vs. ARIVS.DCIT, NAVSARI CIRCLE, NAVSARI, NAVSARI

In the result, all the appeals are disposed of in the manner indicated\nhereinbefore

charitable trust.\n(vi) That the appellant could not prove that a higher price was paid by\nit to the farmers on account of higher yield or some other factors.\nBesides nowhere it has been claimed that at the time of supply of\nsugarcane by the farmers to the appellant, any agreement or contract\nfor payment of price higher than

MAROLI VIBHAG KHAND UDYOG SAHAKARI MANDALI LTD,.,NA vs. ARIVS.ACIT, NAVSARI CIRCLE, , NAVSARI

charitable trust.\n(vi) That the appellant could not prove that a higher price was paid by\nit to the farmers on account of higher yield or some other factors.\nBesides nowhere it has been claimed that at the time of supply of\nsugarcane by the farmers to the appellant, any agreement or contract\nfor payment of price higher than