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

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 Appellant represented by Ms. Himali Mistry, CA Respondent represented by Shri Vinod Kumar, Sr. DR Date of hearing 03/05/2023 Date of pronouncement 28/06/2023 Order under Section 254(1

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

Charitable Trust, Aayakar Bhavan, Vs. Jauagauri Park, Hathikhana, Majura Gate, Dharampur, Surat. Valsad-396050. PAN No. AALTS 324 F Appellant/ assessee Respondent/ revenue Appellant represented by Shri Akshay Modi, CA Respondent represented by Shri H.P. Meena / Sh Ashok B Koli CIT-DR Date of hearing 20/10/2022 Date of pronouncement 16/01/2023 Order under Section 254(1

SHRI BUHARI VIBHAG DASHA SHRIMALI JAIN GNYATI SAMAJ,VALOD, TAPI, SURAT vs. THE CIT(EXEMPTION), AHEMDABAD, AHEMADABAD

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

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Physical Court) Shri Buhari Vibhag Dasha The Commissioner Of Income Shrimali Jain Gnyati Samaj, Tax (Exemptions), Vs. Vaniya Bazar, Buhari, Tal.- Ahmedabad, Room No. 609, Valod, Dist.-Tapi, Floor-6, Aayakar Bhawan Surat-394630. (Vejalpur), Nr. Sachin Tower, Pan: Aaatu 8250 E 100 Foot Road, Anandnagar- Prahladnagar Road, Ahmedabad-380015. Appellant Respondednt

254(1) of Income Tax Act PER: PAWAN SINGH, JUDICIAL MEMBER: 1. This appeal by the assessee-trust is directed against the order of learned Commissioner of Income Tax, (Exemptions), Ahmedabad [in short the ld. CIT(E)] dated 31/10/2022 in rejecting the application of assessee-trust for registration under Section 12AB of the Income Tax Act, 1961 (in short

SHREE KHEDUT SAHAKARI KHAND UDYOG MANDLI LTD.,BARDOLI vs. INCOME TAX OFFICER, WARD-1, BARDOLI

Bench: Shri Dinesh Mohan Sinha & Shri Bijyananda Pruseth

254 of the Act which is the subject matter of appeal by the assessee. 5. All the grounds raised by the assessee, though numerous and articulated from different legal and factual perspectives, cumulatively revolve around a single core dispute, namely the allowability of the FCP/ additional sugarcane price paid over and above the FRP to cane growers and farmer-members

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

254(1) of Income Tax Act PER PAWAN SINGH, JUDICIAL MEMBER: 1. This appeal by Revenue is directed against the order of Ld. Commissioner of Income tax (Appeals)-1, Vapi [for short to as “Ld. CIT(A)”] dated 09.01.2023 for the assessment year 2018-19, which in turn arises out of assessment order passed by Asstt. Commissioner 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, I.T.O., 0, Rajpardi, Jhagadia, Ward-1, Vs. Bharuch. Bharuch. PAN No. AACTN 0979 K Appellant/ assessee Respondent/ revenue Assessee represented by None Respondent represented by Shri Ashok B. Koli, CIT-DR Date of hearing 28/02/2023 Date of pronouncement 28/02/2023 Order under section 254(1

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, I.T.O., 0, Rajpardi, Jhagadia, Ward-1, Vs. Bharuch. Bharuch. PAN No. AACTN 0979 K Appellant/ assessee Respondent/ revenue Assessee represented by None Respondent represented by Shri Ashok B. Koli, CIT-DR Date of hearing 28/02/2023 Date of pronouncement 28/02/2023 Order under section 254(1

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, I.T.O., 0, Rajpardi, Jhagadia, Ward-1, Vs. Bharuch. Bharuch. PAN No. AACTN 0979 K Appellant/ assessee Respondent/ revenue Assessee represented by None Respondent represented by Shri Ashok B. Koli, CIT-DR Date of hearing 28/02/2023 Date of pronouncement 28/02/2023 Order under section 254(1

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

254(1) of Income Tax Act PER PAWAN SINGH, JUDICIAL MEMBER: 1. These two appeals by Revenueare directed against the common order of ld. Commissioner of Income tax (Appeals)-3, Surat [‘CIT(A)’ for short] all dated 30.03.2020, for the assessment years (AYs) 2014-15& 2017-18 respectively. In both the appeal, the Revenue has raised identical grounds of appeal

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

254(1) of Income Tax Act PER PAWAN SINGH, JUDICIAL MEMBER: 1. These two appeals by Revenueare directed against the common order of ld. Commissioner of Income tax (Appeals)-3, Surat [‘CIT(A)’ for short] all dated 30.03.2020, for the assessment years (AYs) 2014-15& 2017-18 respectively. In both the appeal, the Revenue has raised identical grounds of appeal

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 ()

254(1) of Income tax Act PER PAWAN SINGH, JUDICIAL MEMBER 1. This appeal by the assessee is directed against the order of Commissioner of Income Tax (Appeals)-3, Surat, hereinafter referred as CIT(A) dated 26.02.2016 for assessment year 2011-12. Initially, this appeal was adjudicated by order dated 25.04.2018. Subsequently, the assessee filed Miscellaneous Application (MA) vide

SHREE BHARTHANA VESU BHARTESHWAR MAHADEV SARVAJANIK VIKAS & SANSKRUTIK TRUST,SURAT vs. CIT(EXEMPTION), AHMEDABAD

In the result, grounds of appeal raised by the assessee in ITA No

Bench: Shri Pawan Singh & Shri Bijayananda Prusethshree Kedareshwar & Shree The Cit(Exemption), Gyaneshwar Mahadev, Ahmedabad Vs At & Post: Khali, Tal: Bardoli, Dist: Surat – 394620 (Gujarat) [Pan No. Aabts8025N] अपीलाथ"/Appellant ""थ" /Respondent

254(1) of Income Tax Act PER BENCH: 1. This group of eleven appeals by different assessee(s) are directed against the separate orders of Ld. Commissioner of Income-Tax (Exemption), Ahmedabad [for short, “Ld. CIT(E)”] dated 20/09/2024 and 08/10/2024 in rejecting applications under section 12AB and/ or 80G(5) of Income Tax Act, 1961 (in short

GANGESHWAR SEVA MANDAL CHARITABLE TRUST,SURAT vs. COMMISSIONER OF INCOME TAX (EXEMPTION), AHMEDABAD

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

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Charitable Trust, Tax (Exemptions), Vs. A-14, Rushikesh Apartment, Ahmedabad. Anand Mahal Road, Adajan, Surat. PAN: AACTG 4314 K APPELLANT RESPONDEDNT Assessee by Shri Suresh K. Kabra, CA Department by Shri S.M. Keshkamat (CIT-DR) Date of Institution of Appeals 27/08/2023 Date of hearing 03/11/2023 Date of pronouncement 03/11/2023 Order under Section 254(1

GANGESHWAR SEVA MANDAL CHARITABLE TRUST,SURAT vs. COMMISSIONER OF INCOME TAX (EXEMPTION), AHMEDABAD

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

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Charitable Trust, Tax (Exemptions), Vs. A-14, Rushikesh Apartment, Ahmedabad. Anand Mahal Road, Adajan, Surat. PAN: AACTG 4314 K APPELLANT RESPONDEDNT Assessee by Shri Suresh K. Kabra, CA Department by Shri S.M. Keshkamat (CIT-DR) Date of Institution of Appeals 27/08/2023 Date of hearing 03/11/2023 Date of pronouncement 03/11/2023 Order under Section 254(1

SHREE SURATI MODH GANCHI GNATI JILLA NANPURA PANCH,SURAT vs. CIT (EXEMPTION), AHMEDABAD

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

Bench: Shri Pawan Singh & Shri Bijayananda Prusethआयकर अपील सं./Ita No.1088/Srt/2024 (Hybrid Processing Hearing) Shree Surati Modh Ganchi Commissioner Of Income-Tax Ganati Jilla Nanpura Panch, (Exemption), Ahmedabad, Room बनाम Surat, 1-1937, Jamrukh Gali, No.609, 6Th Floor, Aayakar Bhawan Vs Nanpura, Surat-395 001 (Vejalpur), Near Sachin Tower, 100 [Pan : Aabts 2889 N] Foot Ring Road, Anandnagar- Prahladnagar Road, Ahmedabad-380 015 अपीलाथ"/Appellant ""थ" /Respondent

254(1) of Income Tax Act PER PAWAN SINGH, JUDICIAL MEMBER: 1. This appeal by assessee is directed against the order of Ld. Commissioner of Income-tax(Exemptions)-Ahmedabad [for short to as “Ld.CIT(E)] dated 27.09.2024 in rejecting approval of fund under section 80G(5) of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’). The assessee

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

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 Assessee represented by Shri Tinish R Mody, CA Department represented by Shri Ashok B Koli, CIT-DR Date of hearing 30/12/2022 Date of pronouncement 02/01/2023 Order under Section 254(1

LOK KALYAN VRUDDHASHRAM & CHARITABLE TRUST,SURAT vs. CIT (EXEMPTION), AHMEDABAD

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

Bench: Shri Pawan Singh & Shri Bijayananda Prusethआयकर अपील सं./Ita No.1122/Srt/2024 (Ay 2023-24) (Physical Court Hearing) Lok Kalyan Vruddhashram & Commissioner Of Income-Tax Charitable Trust (Exemption), Room No.609, 6Th बनाम 208, Mahadev Nagar-1, Floor, Aayakar Bhawan (Vejalpur), Vs Navagam, Dindoli, Surat-394 Near Sachin Tower, 100 Foot Ring 210 Road, Anandnagar-Prahladnagar [Pan : Aabtl 8969 L] Road, Ahmedabad-380 015 अपीलाथ"/Appellant ""थ" /Respondent

254(1) of Income Tax Act PER PAWAN SINGH, JUDICIAL MEMBER: 1. This appeal by assessee is directed against the order of Ld. Commissioner of Income-tax(Exemptions)-Ahmedabad [for short to as “Ld.CIT(E)] dated 22.10.2024 in rejecting approval of fund under section 80G(5) of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’). 2. Rival

BHINNAMAL TRAGAD BRAHMIN SAMAST PANCH,SURAT vs. CIT, AHMEDABAD

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

Bench: Shri Pawan Singh & Dr Arjun Lal Sainiआ.अ.सं./Ita No.19/Srt/2021 (Hearing In Physical Court) Shree Bhinnamal Tragad Commissioner Of Income Tax Brahmin Samast Panch, (Exemption), Ahmedabad, Vs H.No.10/1851, Mahalaxmi Mata Aaykar Bhavan, 100 Foot Ni Pole, Soni Falia, Surat- Road, Anandnagar- 395003 Prahladnagar Road, Pan No. Aaxts 7703 H Ahmedabad-380015 अपीलाथ"/Appellant ""थ" /Respondent

254(1) of Income Tax Act PER PAWAN SINGH, JUDICIAL MEMBER: 1. This appeal by assessee is directed against the order of Commissioner of Income Tax (Exemptions), Ahmedabad [for short to as “Ld. CIT(E)”] passed under section 12AA(1)(b)(ii) of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) dated 24.02.2021. The assessee has raised

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 Pawan Singh & Dr Arjun Lal Sainiआ.अ.सं./Ita No.336/Srt/2023 (Ay 2013-14) (Hearing In Virtual Court) Navsari Malesar Behdin Income Tax Officer, (Exemption) Ward, Room Anjuman, Agary Street, Vs No.105, 1St Floor, Anavil Malesar, Business Centre, Aayakar Navsari-396445 Bhavan, Adajan Hazira Road, Pan No. Aaatn 6124 C Adajan, Surat-395007 ""थ" /Respondent अपीलाथ"/Appellant

254(1) of Income Tax Act PER PAWAN SINGH, JUDICIAL MEMBER: 1. This appeal by assessee is directed against the order of National Faceless Appeal Centre, Delhi [for short to as “NFAC)/Ld. CIT(A)”] dated 28.04.2022 for the assessment year 2013-14, which in turn arises against the penalty levied under section 271(1)(c) of Income