SHREE SIDDHIVINAYK CHARITABLE TRUST JIYAV,SURAT vs. CIT(E), AHMEDABAD

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

Bench: Dinesh Mohan Sinha & Shri Bijayananda Pruseth

Charitable Trust Jiyav & Katargam Industrial Estate Shedeholders consent of both parties, the appeals are clubbed and heard together and decided by a common order for the sake of convenience and brevity. ITA No. 697/SRT/2025 is taking as ‘lead’ case. 2. The grounds of appeal in ITA No. 697/SRT/2025 are as follows: “1. On the facts and in the circumstances

HRIDAYKUNJ FOUNDATION TRUST,SURAT vs. CIT(EXEMPTION), AHMEDABAD

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

Bench: Ms Suchitra Raghunath Kamble & Shri Bijayananda Pruseth

2) The learned CIT(Exemption) Ahmedabad, has erred in rejecting our application for Registration without considering the fact that if the trust is at commencement stage, Power of Commission (Exemption) would be limited to aspect of earning whether or not objects of trust are Charitable in nature. The trust has just commenced in the year 2022 under such initial year

HRIDAYKUNJ FOUNDATION TRUST,SURAT vs. CIT(EXEMPTION), AHMEDABAD

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

Bench: Ms Suchitra Raghunath Kamble & Shri Bijayananda Pruseth

2) The learned CIT(Exemption) Ahmedabad, has erred in rejecting our application for Registration without considering the fact that if the trust is at commencement stage, Power of Commission (Exemption) would be limited to aspect of earning whether or not objects of trust are Charitable in nature. The trust has just commenced in the year 2022 under such initial year

JAINAM CHARITABLE TRUST,SURAT vs. CIT(EXEMPTION), AHMEDABAD

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

Bench: Ms Suchitra Raghunath Kamble & Shri Bijayananda Prusethआयकर अपील सं./Ita Nos.174 & 175/Srt/2025 (Hybrid Hearing) Jainam Charitable Trust, Vs. The Cit (Exemption), 02, Samta Bunglows, Nehru Nagar Ahmedabad Dumas Road, Surat - 395007 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aaetj2070K (अपीलाथ"/Appellant) (""थ" /Respondent) Appellant By Shri Sapnesh Sheth, Ca Respondent By Shri Ravinder Sindhu, Cit-Dr Date Of Hearing 17/07/2025 Date Of Pronouncement 21/07/2025

Charitable Trust rejecting the application filed by the assessee trust without granting reasonable opportunity of hearing. 2. On the facts and circumstances of the case as well as law on the subject, the ld. Commissioner of Income Tax (Exemption) has erred in rejecting the application filed by the Appellant Trust is form 10AB for grant of approval under clause

JAINAM CHARITABLE TRUST,SURAT vs. CIT(EXEMPTION), AHMEDABAD

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

Bench: Ms Suchitra Raghunath Kamble & Shri Bijayananda Prusethआयकर अपील सं./Ita Nos.174 & 175/Srt/2025 (Hybrid Hearing) Jainam Charitable Trust, Vs. The Cit (Exemption), 02, Samta Bunglows, Nehru Nagar Ahmedabad Dumas Road, Surat - 395007 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aaetj2070K (अपीलाथ"/Appellant) (""थ" /Respondent) Appellant By Shri Sapnesh Sheth, Ca Respondent By Shri Ravinder Sindhu, Cit-Dr Date Of Hearing 17/07/2025 Date Of Pronouncement 21/07/2025

Charitable Trust rejecting the application filed by the assessee trust without granting reasonable opportunity of hearing. 2. On the facts and circumstances of the case as well as law on the subject, the ld. Commissioner of Income Tax (Exemption) has erred in rejecting the application filed by the Appellant Trust is form 10AB for grant of approval under clause

KUMARI HEMANGI SOMCHAND SUMARIA CHARITABLE TRUST,VAPI vs. CIT(EXEMPTION), AHMEDABAD

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

Bench: Dinesh Mohan Sinha & Shri Bijayananda Prusethkumari Hemangi Somchand Vs. The Cit(Exemption), Sumaria Charitable Trust, Ahmedabad Plot No.167/168, Sector 1, Saurabh Society, Gidc Vapi, Gujarat – 3963195 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaatk9084E (Appellant) (Respondent) Appellant By Shri Hardik Vora, Ar Respondent By Shri Ravi Kant Gupta, Cit-Dr Date Of Hearing 07/08/2025 Date Of Pronouncement 13/08/2025

section 253(3) of the Act. The assessee has filed affidavit giving reasons for delay in filing appeal before this Tribunal. In the affidavit, the assessee submitted that order in Form No.10AD was passed on 18.09.2023 wherein the application of the Trust in Form No. 10AB u/s 12A(1)(ac)(iii) of ITA Nos.286/SRT/2025 Kumari Hemangi Somchand Sumaria Charitable Trust

GANESHMAL CHORARIA FOUNDATION AND CHARITABLE TRUST,SURAT vs. CIT(EXEMPTION), AHMEDABAD

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

Bench: Dinesh Mohan Sinha & Shri Bijayananda Pruseth

2. The appeals filed by the assessee in ITA No.197 & 199/SRT/2025 are late by 436 and 289 days in terms of provisions of section 253(3) of the Act. The assessee has filed affidavits giving similar reasons for delays in filing both ITA Nos.196 to 199/SRT/2025 Ganeshmal Choraria Foundation & Charitable Trust

GANESHMAL CHORARIA FOUNDATION AND CHARITABLE TRUST,SURAT vs. CIT(EXEMPTION), AHMEDABAD

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

Bench: Dinesh Mohan Sinha & Shri Bijayananda Pruseth

2. The appeals filed by the assessee in ITA No.197 & 199/SRT/2025 are late by 436 and 289 days in terms of provisions of section 253(3) of the Act. The assessee has filed affidavits giving similar reasons for delays in filing both ITA Nos.196 to 199/SRT/2025 Ganeshmal Choraria Foundation & Charitable Trust

GANESHMAL CHORARIA FOUNDATION AND CHARITABLE TRUST,SURAT vs. CIT(EXEMPTION), AHMEDABAD

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

Bench: Dinesh Mohan Sinha & Shri Bijayananda Pruseth

2. The appeals filed by the assessee in ITA No.197 & 199/SRT/2025 are late by 436 and 289 days in terms of provisions of section 253(3) of the Act. The assessee has filed affidavits giving similar reasons for delays in filing both ITA Nos.196 to 199/SRT/2025 Ganeshmal Choraria Foundation & Charitable Trust

GANESHMAL CHORARIA FOUNDATION AND CHARITABLE TRUST,SURAT vs. CIT(EXEMPTION), AHMEDABAD, AHMEDABAD

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

Bench: Dinesh Mohan Sinha & Shri Bijayananda Pruseth

Charitable Trust, Ahmedabad B-1104, Poddar Avenue, Umra B.O. Umra, Surat - 395007 स्थायीलेखासं./जीआइआरसं./PAN/GIR No.: AAETG0022E (Appellant) (Respondent) Appellant by Shri Rasesh Shah, CA Respondent by Shri Ravi Kant Gupta, CIT-DR Date of Hearing 06/08/2025 Date of Pronouncement 19/08/2025 आदेश / ORDER PER BIJAYANANDA PRUSETH, AM: These four appeals emanate from the separate orders dated

SHARDABEN ARJANBHAI DHOLAKIYA WELFARE TRUST,SURAT vs. CIT(EXEMPTION), AHMEDABAD, AHMEDABAD

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

Bench: Ms Suchitra Raghunath Kamble & Shri Bijayananda Prusethआयकर अपील सं./Ita Nos.1306 To 1308/Srt/2024 (Physical Hearing) Shardaben Arjanbhai Dholakiya Vs. The Cit(Exemption), Welfare Trust, Ahmedabad B-8, Vallabhnagar Society, Opp – Baroda Pristage Varachha Road, Surat - 395006 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Abdts8099R (Appellant) (Respondent) Appellant By Shri Rasesh Shah, Ca Respondent By Shri Ashish Pophare, Cit(Dr) Date Of Hearing 06/03/2025 Date Of Pronouncement 30/04/2025

253(3) of the Act. The assessee ITA Nos.1306 to1308/SRT/2024 Shardaben Arjanbhai Dholakiya has filed an affidavit for delay in filing of appeal before the Tribunal. In the affidavit, it has been stated that the CIT(E) rejected approval u/s 80G(5) on the ground that application for registration u/s 12A(1)(ac)(vi) was rejected vide order dated

SHARDABEN ARJANBHAI DHOLAKIYA WELFARE TRUST,SURAT vs. CIT(EXEMPTION), AHMEDABAD, AHMEDABAD

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

Bench: Ms Suchitra Raghunath Kamble & Shri Bijayananda Prusethआयकर अपील सं./Ita Nos.1306 To 1308/Srt/2024 (Physical Hearing) Shardaben Arjanbhai Dholakiya Vs. The Cit(Exemption), Welfare Trust, Ahmedabad B-8, Vallabhnagar Society, Opp – Baroda Pristage Varachha Road, Surat - 395006 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Abdts8099R (Appellant) (Respondent) Appellant By Shri Rasesh Shah, Ca Respondent By Shri Ashish Pophare, Cit(Dr) Date Of Hearing 06/03/2025 Date Of Pronouncement 30/04/2025

253(3) of the Act. The assessee ITA Nos.1306 to1308/SRT/2024 Shardaben Arjanbhai Dholakiya has filed an affidavit for delay in filing of appeal before the Tribunal. In the affidavit, it has been stated that the CIT(E) rejected approval u/s 80G(5) on the ground that application for registration u/s 12A(1)(ac)(vi) was rejected vide order dated

SHARDABEN ARJANBHAI DHOLAKIYA WELFARE TRUST,SURAT vs. CIT(EXEMPTION), AHMEDABAD, AHMEDABAD

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

Bench: Ms Suchitra Raghunath Kamble & Shri Bijayananda Prusethआयकर अपील सं./Ita Nos.1306 To 1308/Srt/2024 (Physical Hearing) Shardaben Arjanbhai Dholakiya Vs. The Cit(Exemption), Welfare Trust, Ahmedabad B-8, Vallabhnagar Society, Opp – Baroda Pristage Varachha Road, Surat - 395006 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Abdts8099R (Appellant) (Respondent) Appellant By Shri Rasesh Shah, Ca Respondent By Shri Ashish Pophare, Cit(Dr) Date Of Hearing 06/03/2025 Date Of Pronouncement 30/04/2025

253(3) of the Act. The assessee ITA Nos.1306 to1308/SRT/2024 Shardaben Arjanbhai Dholakiya has filed an affidavit for delay in filing of appeal before the Tribunal. In the affidavit, it has been stated that the CIT(E) rejected approval u/s 80G(5) on the ground that application for registration u/s 12A(1)(ac)(vi) was rejected vide order dated

ROTARY SHAISHNIK TABIBI SEVA SAHAYAK MANDAL,VALSAD vs. CIT(EXMEPTION), AHMEDABAD

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

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Prusethआयकरअपीलसं./Ita No. 396/Srt/2025 (िनधा"रणवष" / Assessment Year: (Na) (Hybrid Hearing) Rotary Shaishnik Tabibi Seav Vs. Cit(Exemption) Sahayak Mandal Room No. 609, Floor No. 6, Ayakar Vai – Bhilad, At Post Sarigam Bhavan (Vejalpur), Prahalad Nagar, Road, Ahmedabad - 380015 Valsad – 396170 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aahts6053N (Appellant) (Respondent) Appellant By : Shri Suresh K. Kabra, Ca Respondent By : Shri Ravi Kant Gupta, Ld.Cit(Dr) Date Of Hearing : 04/08/2025 Date Of Pronouncement : 18/08/2025 आदेश / O R D E R Per Dinesh Mohan Sinha, Jm:

charitable and religious objects in preceding 3 years including current year.  Please furnish lease agreement trust at above stated address or any other document evidencing the existence of the TAX DEPAR  Furnish/provide addresses of immovable properties held by you.  Furnish undertakings in given pro forma as per Annexure-1.  In case, trust/institution runs any Education Institute/ hospital/ old age home

PAREEK VIKAS TRUST-SURAT,SURAT vs. CIT(EXEMPTION), AHMEDABAD

In the result, both the appeals filed by the assessee are allowed for statistical purpose

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Pruseth

charitable in nature are for the benefit of any particular religious community or caste "Pareek caste". ITA No.393 & 394/SRT/2025 Pareek Vikas Trust v. CIT(E) 6. Aggrieved by the impugned order both dated 07.03.2023 and 10.03.2023 of the Ld. CIT(E), the assessee is in appeal before us. 7. At the outset, that the appeal (ITA No. 393/Srt/2025) filed late

PAREEK VIKAS TRUST-SURAT,SURAT vs. CIT(EXEMPTION), AHMEDABAD

In the result, both the appeals filed by the assessee are allowed for statistical purpose

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Pruseth

charitable in nature are for the benefit of any particular religious community or caste "Pareek caste". ITA No.393 & 394/SRT/2025 Pareek Vikas Trust v. CIT(E) 6. Aggrieved by the impugned order both dated 07.03.2023 and 10.03.2023 of the Ld. CIT(E), the assessee is in appeal before us. 7. At the outset, that the appeal (ITA No. 393/Srt/2025) filed late

KATARGAM INDUSTRIAL ESTATE SHEDHOLDERS,SURAT vs. CIT(E), AHMEDABAD

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

Bench: Dinesh Mohan Sinha & Shri Bijayananda Pruseth

Charitable Vs. The CIT (Exemption), Trust Jiyav, Ahmedabad Patel 125, Dairy Faliya, Bhestan, Surat 395023 स्थायी लेखासं./जीआइआरसं./PAN/GIR No: AAWTS0970P (अपीलार्थी/Appellant) (प्रत्यर्थी / Respondent) ITA Nos.698/SRT/2025 (AY: 2025-26) Vs. The CIT (Exemption), Katargam Industrial Estate Shedholders Associations, Ahmedabad Shed No.939, Road No.22, G.I.D.C Katargam, Surat - 395004 स्थायी लेखासं./जीआइआरसं./PAN/GIR No: AAATK2511Q (अपीलार्थी/Appellant) (प्रत्यर्थी /Respondent) Appellant

PRAFULCHABNDRA BHAICHANDBHAI PATEL,SURAT vs. INCOME TAX OFFICER, WD.2(3)(3), SURAT

Bench: Shri Pawan Singh, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.104/Srt/2021 (िनधा"रणवष" / Assessment Year: (2013-14) (Virtual Court Hearing) Prafulchandra Bhaichandbhai Patel, Vs. Income Tax Officer, Ward- Bharthana (Vesu), Via-Althan, Taluka 2(3)(3), Aaykar Bhavan, Majura Choryasi, Surat-395007 Gate, Surat-395001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Azcpd7755Q (Appellant ) (Respondent)

2) The assessee’s brother namely Shri Dharmendra Bhaichand Patel, who is the co-owner of the land sold; filed the appeal bearing ITA No.55/SRT/2018 before the Honorable Tribunal on the same issue. The assessee was under the honest belief that his appeal was also filed. 3) However, at the time of conducting the appeal of assessee’s brother Shri