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

section 253(3) of the Act. The assessee has filed an affidavit, giving reasons for delay in filing the appeal before this Tribunal. In the affidavit for ITA No.697/SRT/2025, the assessee stated that the CIT(E) passed the order on 21.11.2024 and it was required to file appeal before the Tribunal on 20.01.2025. It is submitted that the hearing notices

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

Charitable in nature. The trust has just commenced in the year 2022 under such initial year, it is inappropriate to reject the registration application is misuse of power. On the facts and in the circumstances of the case the trust may be granted registration so that it will get approval U/s. 80G(5) also. (3) The learned CIT (Exemption) Ahmedabad

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

Charitable in nature. The trust has just commenced in the year 2022 under such initial year, it is inappropriate to reject the registration application is misuse of power. On the facts and in the circumstances of the case the trust may be granted registration so that it will get approval U/s. 80G(5) also. (3) The learned CIT (Exemption) Ahmedabad

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

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

Appeals of the assessee are treated as allowed

Charitable Trust, Ahmedabad\nB-1104, Poddar Avenue, Umra\nB.O. Umra, Surat - 395007\nस्थायीलेखासं./जीआइआरसं./PAN/GIR No.: AAETG0022E\n(Appellant)\n(Respondent)\nAppellant by\nShri Rasesh Shah, CA\nRespondent by\nShri Ravi Kant Gupta, CIT-DR\nDate of Hearing\n06/08/2025\nDate of Pronouncement\n19/08/2025\nआदेश / ORDER\nPER BIJAYANANDA PRUSETH, AM:\nThese four appeals emanate from the separate orders dated\n11.10.2023

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

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

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

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

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

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

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

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

Charitable\nVs.\nThe CIT (Exemption),\nTrust Jiyav,\nAhmedabad\nPatel 125, Dairy Faliya, Bhestan,\nSurat\n395023\nस्थायी लेखासं./जीआइआरसं./PAN/GIR No: AAWTS0970P\n(अपीलार्थी/Appellant)\n(प्रत्यर्थी / Respondent)\nITA Nos.698/SRT/2025 (AY: 2025-26)\nVs.\nThe CIT (Exemption),\nKatargam Industrial Estate\nShedholders Associations,\nAhmedabad\nShed No.939, Road No.22, G.I.D.C\nKatargam, Surat - 395004\nस्थायी लेखासं./जीआइआरसं./PAN/GIR No: AAATK2511Q\n(अपीलार्थी/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)

3. We have heard both the parties on this preliminary issue. Having regard to the reasons given in the application for condonation of delay, we are of the considered opinion that assessee was under a bona fide belief that the impugned order of Pr. CIT was not appealable before this Tribunal since they were not advised by their Tax Consultants

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