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85 results for “charitable trust”+ Section 254(2)clear

Sorted by relevance

Karnataka432Delhi174Mumbai162Surat85Chennai49Pune43Jaipur39Ahmedabad32Lucknow27Bangalore26Hyderabad23Calcutta18Chandigarh16Amritsar16Cochin9Rajkot8Telangana8Kolkata8Nagpur7SC5Cuttack5Raipur4Agra3Indore3Rajasthan3Varanasi3Allahabad2Jodhpur1Andhra Pradesh1T.S. THAKUR ROHINTON FALI NARIMAN1Punjab & Haryana1

Key Topics

Section 12A263Section 254(1)76Exemption76Section 80G(5)52Charitable Trust52Section 1143Section 80G21Addition to Income20Section 2(15)13

SHREE VIMALJIN RELIGIOUS CHARITABLE TRUST,VAPI vs. ASSTT. DIRECTOR OF INCOME TAX, CPC, BENGALURU

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

ITA 239/SRT/2021[2016-17]Status: DisposedITAT Surat21 Oct 2022AY 2016-17

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No. 239/Srt/2021 "नधा"रण वष"/Assessment Year: (2016-17) (Physical Court Hearing) Shree Vimaljin Religious Charitable Trust, Vs. The Acit, Cpc, 102, Shantinath Apartment, Nehru Street, Bangaluru. Vapi-396191. (Assessee) (Respondent) "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aalts6046F

Section 10Section 10(23)Section 11Section 12ASection 139Section 143(1)Section 2(15)

2) of section 11 that it is mandatory for the person claiming the benefit of section 11 to intimate to the assessing authority the particulars required, under rule 17 in Form No. 10 of the Rules. If during the assessment proceedings, the Assessing Officer does not have the necessary information, the question of excluding such income from assessment does

Showing 1–20 of 85 · Page 1 of 5

Section 143(3)12
Disallowance10
Deduction9

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

ITA 27/SRT/2023[2016-17]Status: DisposedITAT Surat28 Jun 2023AY 2016-17

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

Section 11Section 12ASection 13(10)Section 254(1)

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) of Income Tax Act PER: PAWAN SINGH, JUDICIAL MEMBER

ITO (EXEMPTION), WARD, SURAT vs. GUJARAT HIRA BOURSE, SURAT

In the result, appeals filed by the Revenue (in ITA No

ITA 190/SRT/2020[2017-18]Status: DisposedITAT Surat31 Dec 2021AY 2017-18

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 11Section 11(1)(a)Section 13Section 13(8)Section 2(15)Section 254(1)

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

ITA 189/SRT/2020[2014-15]Status: DisposedITAT Surat31 Dec 2021AY 2014-15

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 11Section 11(1)(a)Section 13Section 13(8)Section 2(15)Section 254(1)

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

NAVBHARAT CHARITABLE TRUST,BHARUCH vs. INCOME TAX OFFICER, WARD - 1, , BHARUCH

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

ITA 383/SRT/2022[2017-18]Status: DisposedITAT Surat28 Feb 2023AY 2017-18

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 11Section 12ASection 13(10)Section 254(1)Section 80G

254(1) of Income Tax Act PER: PAWAN SINGH, JUDICIAL MEMBER: 1. These three appeals by the single assessee are directed against the separate orders of the learned National Faceless Appeal Centre, Delhi (NFAC)/Commissioner of Income Tax (Appeals) [in short, the ld. CIT(A)], all dated 13/10/2022 for the Assessment years (AY) 2017-18 to 2019-20 respectively

NAVBHARAT CHARITABLE TRUST,BHARUCH vs. INCOME TAX OFFICER, WARD - 1, , BHARUCH

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

ITA 384/SRT/2022[2018-19]Status: DisposedITAT Surat28 Feb 2023AY 2018-19

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 11Section 12ASection 13(10)Section 254(1)Section 80G

254(1) of Income Tax Act PER: PAWAN SINGH, JUDICIAL MEMBER: 1. These three appeals by the single assessee are directed against the separate orders of the learned National Faceless Appeal Centre, Delhi (NFAC)/Commissioner of Income Tax (Appeals) [in short, the ld. CIT(A)], all dated 13/10/2022 for the Assessment years (AY) 2017-18 to 2019-20 respectively

NAVBHARAT CHARITABLE TRUST,BHARUCH vs. INCOME TAX OFFICER, WARD - 1, , BHARUCH

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

ITA 385/SRT/2022[2019-20]Status: DisposedITAT Surat28 Feb 2023AY 2019-20

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 11Section 12ASection 13(10)Section 254(1)Section 80G

254(1) of Income Tax Act PER: PAWAN SINGH, JUDICIAL MEMBER: 1. These three appeals by the single assessee are directed against the separate orders of the learned National Faceless Appeal Centre, Delhi (NFAC)/Commissioner of Income Tax (Appeals) [in short, the ld. CIT(A)], all dated 13/10/2022 for the Assessment years (AY) 2017-18 to 2019-20 respectively

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

ITA 910/AHD/2016[2011-12]Status: DisposedITAT Surat06 Jul 2021AY 2011-12

Bench: Shri Pawan Singh () & Dr. Arjun Lal Saini ()

For Appellant: Mr. Rasesh Shah & Ms ChaitaliFor Respondent: Mr. O.P. Vaishnav, CIT-DR
Section 11Section 12ASection 142(1)Section 2Section 2(15)Section 234ASection 234BSection 254(1)

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

SHRI RAM EDUCATION & GRAMINVIKAS CHARITABLE TRUST,VALSAD vs. INCOME TAX OFFICER ( EXEMPTION WARD), SURAT

In the result, this appeal of the assessee is dismissed

ITA 213/SRT/2018[2013-14]Status: DisposedITAT Surat16 Jan 2023AY 2013-14

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 10(23)(C)Section 11aSection 12ASection 133(6)Section 142(1)Section 254(1)

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) of Income

ACIT (EXEMPTION), CIRCLE-2, AHMEDABAD vs. THE SURAT DISTRICT CRICKET ASSOCIATION, SURAT

In the result, the grounds of appeal raised by the revenue are dismissed

ITA 165/SRT/2020[2009-10]Status: DisposedITAT Surat09 May 2022AY 2009-10

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Virtual Court) Asst. Commissioner Of The Surat District Cricket Income-Tax (Exemptions), Association, Lalbhai Vs Circle-2, 6Th Floor, Room Contractor Stadium, Surat No.607, Aayakar Bhavan Dumas Road, Vesu, (Vejalpur), Prahlad Nagar Surat-395007 Road, Nr. Sachin Tower, Pan : Aaatt 6114 A Satellite,Ahmedabad-380 015 Appellant / Revenue Respondent / Assessee

Section 11Section 11(1)(d)Section 12ASection 143(1)Section 143(2)Section 143(3)Section 147Section 148Section 2(15)Section 254(1)

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)-3,Surat [‘CIT(A)’ for short] dated 13.02.2020 for assessment year (AY) 2009-10, which in turn arises out assessment order passed by Assessing Officer under section 143(3) r.w.s

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

ITA 208/SRT/2023[2018-19]Status: DisposedITAT Surat18 Oct 2023AY 2018-19

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 12ASection 131Section 132Section 143(3)Section 254(1)

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

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

ITA 71/SRT/2023[2022-23]Status: DisposedITAT Surat31 Jul 2023AY 2022-23

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

Section 11Section 12ASection 13(1)(b)Section 13(1)(d)Section 21A(1)(ac)Section 254(1)

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

PRAJAPATI SAMAJ MAOLI BAZAR,NA vs. ARIVS.ADDITIONAL/JOINT/DEPUTY/ASSISTANT COMMISSIONER OF INCOME TAX/INCOME TAX OFFICER, NATIONAL E-ASSESSMENT CENTRE,, DELHI

In the result, the grounds of appeal raised by the assessee is allowed

ITA 308/SRT/2022[2018-19]Status: DisposedITAT Surat09 Jan 2023AY 2018-19

Bench: Shri Pawan Singh(Virtual Hearing) Prajapati Samaj Maroli Bazar, Additional/Joint/Deputy/Assistant C/O-Ganpatbhai Mistri, At Commissioner Of Income Vs. Mahuvar, Post- Maroli Bazar, Tax/Income Tax Officer, Taluka: Jalalpore, National E-Assessment Centre, Navsari-396436. (Gujarat) Delhi. Pan No. Aabtp 2604 E Appellant/ Assessee Respondent/ Revenue

Section 11Section 12ASection 12A(2)Section 254(1)

254(1) of Income Tax Act PER: PAWAN SINGH, JUDICIAL MEMBER: 1. This appeal by the assessee is directed against the order of National Faceless Appeal Centre, Delhi (NFAC)/learned Commissioner of Income Tax (Appeals), (in short, the ld. CIT(A)) dated 21/09/2022 for the Assessment year (AY) 2018-19 wherein the assessee has raised following grounds of appeal

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

ITA 1122/SRT/2024[2023-24]Status: DisposedITAT Surat02 Jan 2025AY 2023-24

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

Section 12ASection 254(1)Section 80G(5)

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

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

ITA 589/SRT/2023[2022-23]Status: HeardITAT Surat03 Nov 2023AY 2022-23

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 12ASection 154Section 254(1)Section 80G

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) of Income Tax Act PER: PAWAN

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

ITA 588/SRT/2023[2022-23]Status: HeardITAT Surat03 Nov 2023AY 2022-23

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 12ASection 154Section 254(1)Section 80G

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) of Income Tax Act PER: PAWAN

SHREE HARI RAM CHARITABLE TRUST,SURAT vs. ITO EXEMPTION , SURAT

In the result, the appeal of assessee is treated as dismissed being infructuous

ITA 248/SRT/2022[2016-17]Status: HeardITAT Surat02 Jan 2023AY 2016-17

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

Section 10Section 11Section 11(1)(A)Section 12ASection 154Section 254(1)

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) of Income

SANT SHREE BRAHMLIN MANCHHARAMBAPU CHARITABLE TRUST,SURAT vs. COMMISSIONER OF INCOME TAX (EXEMPTION), AHMEDABAD

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

ITA 300/SRT/2023[2022-23]Status: DisposedITAT Surat10 Jul 2023AY 2022-23

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Virtual Court) Sant Shree Brahmlin Commissioner Of Income Manchharambapu Charitable Tax (Exemptions), Vs. Trust, Ahmedabad. D102, Sanskruti Complex, Dabholi Road, Nr. Haridarshan Society, Singanpore Road, Surat-395005, Gujarat. Pan: Abats 7121 H Appellant Respondednt

Section 12ASection 254(1)

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 20/03/2023 in rejecting the application of assessee- trust for registration under Section 12AB of the Income Tax Act, 1961 (in short

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

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

ITA 19/SRT/2021[2021-22]Status: HeardITAT Surat20 Oct 2023AY 2021-22

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

Section 12ASection 254(1)

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

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

ITA 1088/SRT/2024[2024-25]Status: DisposedITAT Surat03 Feb 2025AY 2024-25

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

Section 2(15)Section 254(1)Section 80GSection 80G(5)

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