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) 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

section 12 of the Act being a public charitable trust. 29. We should look into the position of law as regards

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

section 12 of the Act being a public charitable trust. 29. We should look into the position of law as regards

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

section 12 of the Act being a public charitable trust. 29. We should look into the position of law as regards

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

SHREE SUIGAM KHODADHOR PANJARA POLE,SURAT vs. ITO, EXEMPTION WARD, SURAT

In the result, appeal of the assessee is allowed

Bench: Shri Siddhartha Nautiyal & Shri Bijayananda Pruseth

charitable trust registered u/s 12A of the Act had substantially satisfied conditions for availing benefit of exemption as a trust, it could not be denied exemption merely on account of bar of limitation in furnishing audit report in Form no. 10B. The assessee submitted here that donation received by assessee is eligible for exemption u/s 80G(5) of Act granted

INCOME TAX OFFICER (EXAMPTION) WARD, SURAT vs. SHREE SAIBABA SATSANG MANDAL, SURAT

In the result, appeal of the Revenue is dismissed

Trust from the property held for charitable or religious purposes and it also provides for application and accumulation of income. On the other hand, section 28 of the Income-tax Act deals with chargeability of income from profits and gains of business and section 29

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)

29 of paper book (vii) Intimation u/s 143(1)(a) dated 01.07.2022 and response made to intimation, vide pg. 30-31 of paper book, (viii) Audit report in Form 10B obtained u/s 12A(b) AY 22-23, vide pg-32 to 36 of paper book and (ix) Acknowledgement of ITR for AY 22-23 pg-37 of paper book

GULAM ARIF WILL WAQF,,SURAT vs. THE COMMISSIONER OF INCOME-TAX,(EXEMPTION ) AHMEDABAD , AHMEDABAD

In the result, the appeal of the assessee is allowed

Bench: Dr. Brr Kumar, Hon’Ble & Ms. Suchitra Kambleassessment Year 2022-23

section 12AB(4) of the Act does not apply to the applicant as it has undertaken in accordance with the prescription of the trust be it religious or charitable. The ld. A.R. submitted that the stipulation of the trust deed categorically mentions the objects of the trust as well as the activities which is in the public

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

29-9-2011 Returns filed on 27-9-2012 Case was selected for scrutiny on The Tribunal held that first proviso to section 12A(2) with effect from 1-10-2014 has to be applied retrospectively. (5) Shree BhanushaliMitraMandal Trust V/s, ITO Ward-3, Vapi (68- taxmann.250) Ahmedabad. Assessment year involved A.Y.20H--I2 Application for 12A made on Although not mentioned

SHRI KAMREJ VIBHAG SAHAKARI KHAND UDHYOG MANDLI LTD.,,SURAT vs. THE INCOME TAX OFFICER, WARD-5(4),, SURAT

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकरअपीलसं./Ita No.1735 & 1740/Ahd/2015 ("नधा"रणवष" / Assessment Years: (2008-09) (Virtual Court Hearing) Shri Sayan Vibhag Sahakari Khand Vs. The Ito, Ward-5(4), Udyog Mandli Ltd., Surat. At & Post Sayan, Tal: Olpad, Dist: Surat-395003. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaaas4058F (Assessee) (Respondent) Shri Kamrej Vibhag Sahakari Khand Vs. The Ito, Ward-5(4), Udyog Khand Mandli Ltd., Surat. N.H. No.8, Navi Pardi, Tal: Kamrej, Dist: Surat, Surat-395003. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaaas4817N (Assessee) (Respondent) Assessee By : Shri Mehul K. Patel, Ar Revenue By : Shri Sita Ram Meena, Sr. Dr सुनवाईक"तार"ख/ Date Of Hearing : 25/02/2022 घोषणाक"तार"ख/Date Of Pronouncement : 17/05/2022 आदेश / O R D E R Per Dr. A. L. Saini: Captioned Two Appeals Filed By Different Assessees, Pertaining To Assessment Year (Ay) 2008-09, Are Directed Against The Separate Orders Passed By The Learned Commissioner Of Income Tax (Appeals), Which In Turn Arise Out Of Separate Penalty Orders Passed By The Assessing Officer Under Section 271(1)(C) Of The Income Tax Act, 1961 [Hereinafter Referred To As The “Act”].

29,142/-. (4) Charitable Trust Fund of Rs.12,58,283/- 1735 & 1740/AHD/2015/AY.2008-09 Kamrej Vibhag Sahakari & Sayan Vibhag Khand Udyog The total amount credited to these above funds was Rs.50,33,133/-. The assessing officer treated Rs.50,33,133/- as income of the assessee and added to the total income of the assessee. The assessing officer also held that assessee

SHREE SAYAN VIBHAG SAHAKARI KHAND UDYOG MANDLI LTD.,,SURAT vs. THE INCOME TAX OFFICER, WARD-5(4),, SURAT

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकरअपीलसं./Ita No.1735 & 1740/Ahd/2015 ("नधा"रणवष" / Assessment Years: (2008-09) (Virtual Court Hearing) Shri Sayan Vibhag Sahakari Khand Vs. The Ito, Ward-5(4), Udyog Mandli Ltd., Surat. At & Post Sayan, Tal: Olpad, Dist: Surat-395003. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaaas4058F (Assessee) (Respondent) Shri Kamrej Vibhag Sahakari Khand Vs. The Ito, Ward-5(4), Udyog Khand Mandli Ltd., Surat. N.H. No.8, Navi Pardi, Tal: Kamrej, Dist: Surat, Surat-395003. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaaas4817N (Assessee) (Respondent) Assessee By : Shri Mehul K. Patel, Ar Revenue By : Shri Sita Ram Meena, Sr. Dr सुनवाईक"तार"ख/ Date Of Hearing : 25/02/2022 घोषणाक"तार"ख/Date Of Pronouncement : 17/05/2022 आदेश / O R D E R Per Dr. A. L. Saini: Captioned Two Appeals Filed By Different Assessees, Pertaining To Assessment Year (Ay) 2008-09, Are Directed Against The Separate Orders Passed By The Learned Commissioner Of Income Tax (Appeals), Which In Turn Arise Out Of Separate Penalty Orders Passed By The Assessing Officer Under Section 271(1)(C) Of The Income Tax Act, 1961 [Hereinafter Referred To As The “Act”].

29,142/-. (4) Charitable Trust Fund of Rs.12,58,283/- 1735 & 1740/AHD/2015/AY.2008-09 Kamrej Vibhag Sahakari & Sayan Vibhag Khand Udyog The total amount credited to these above funds was Rs.50,33,133/-. The assessing officer treated Rs.50,33,133/- as income of the assessee and added to the total income of the assessee. The assessing officer also held that assessee

RENUKA MANDIR TRUST,SURAT vs. THE COMMISSIONER OF INCOME TAX (EXEMPTION), AHMEDABAD

Bench: Shri Pawan Singh, Jm &Dr. A.L.Saini, Am आयकर अपील सं/.Ita Nos.261/Srt/2023 (िनधा"रणवष" / Assessment Year: (2022-23) (Physical Court Hearing) Renuka Mandir Trust The Commissioner Of Income-Tax (Exemption) Ahmedabad, Room C/O Pramodchandra Mohanlal Vs. No.609, 6Th Floor, Aaykar Bhawan Chhattriwala, Renuka Sheri, (Vejalpur), Nr. Schin Tower, 100 Foot Ranitalao, Surat-395003 Road, Anandnagar-Prahladnagar Road, Ahmedabad-380015 "थायीलेखासं /.जीआइआरसं /.Pan/Gir No.: Aaatr 2387 K (अपीलाथ" /Appellant) (""थ" /Respondent) आयकर अपील सं/.Ita No.262/Srt/2023 (िनधा"रणवष" / Assessment Year: (2022-23) Shri Akalamukhi Hanumanji The Commissioner Of Income-Tax (Exemption) Ahmedabad, Room Mandir Trust, Vs. No.609, 6Th Floor, Aaykar Bhawan Patel Falia, Kadodara, Surat- (Vejalpur), Nr. Schin Tower, 100 Foot 394327 Road, Anandnagar-Prahladnagar Road, Ahmedabad-380015 "थायीलेखासं /.जीआइआरसं /.Pan/Gir No.: Aadts 2245 Q (अपीलाथ" /Appellant) (""थ" /Respondent) "नधा"रती क" ओर से /Assessee By : Shri Hiren R. Vepari, C.A राज"व क" ओर से /Respondent By : Shri Sm Keshkamat, Cit-Dr सुनवाईकीतारीख / Date Of Hearing : 05/07/2023 घोषणाकीतारीख /Date Of Pronouncement : 17/07/2023 आदेश / O R D E R Per Dr. A. L. Saini: Captioned Two Appeals Filed By Two Separate Assessees, Pertaining To Same Assessment Year 2022-23, Are Directed Against The Separate Orders Passed By The Commissioner Of Income-Tax(Exemption)-Ahmedabad [In Short “Ld. Cit(Exemption)”] Dated 29.03.2023 & 21.03.2023, Wherein Ld. Cit(Exemption) Has Denied Registration Under Section 12Ab Of The Income

charitable or religious nature of the objects and the authenticity of the activities of the institution, he would grant the registration. If he is not satisfied of the aforesaid, the request made in the application may be declined.” 6. Further while adjudicating similar provisions u/s 10(23C) of the Act, the Hon'ble Supreme Court in the case

SHRI AKALAMUKHI HANUMANJI MANDIR TRUST,SURAT vs. THE COMMISSIONER OF INCOME TAX (EXEMPTION), AHMEDABAD

Bench: Shri Pawan Singh, Jm &Dr. A.L.Saini, Am आयकर अपील सं/.Ita Nos.261/Srt/2023 (िनधा"रणवष" / Assessment Year: (2022-23) (Physical Court Hearing) Renuka Mandir Trust The Commissioner Of Income-Tax (Exemption) Ahmedabad, Room C/O Pramodchandra Mohanlal Vs. No.609, 6Th Floor, Aaykar Bhawan Chhattriwala, Renuka Sheri, (Vejalpur), Nr. Schin Tower, 100 Foot Ranitalao, Surat-395003 Road, Anandnagar-Prahladnagar Road, Ahmedabad-380015 "थायीलेखासं /.जीआइआरसं /.Pan/Gir No.: Aaatr 2387 K (अपीलाथ" /Appellant) (""थ" /Respondent) आयकर अपील सं/.Ita No.262/Srt/2023 (िनधा"रणवष" / Assessment Year: (2022-23) Shri Akalamukhi Hanumanji The Commissioner Of Income-Tax (Exemption) Ahmedabad, Room Mandir Trust, Vs. No.609, 6Th Floor, Aaykar Bhawan Patel Falia, Kadodara, Surat- (Vejalpur), Nr. Schin Tower, 100 Foot 394327 Road, Anandnagar-Prahladnagar Road, Ahmedabad-380015 "थायीलेखासं /.जीआइआरसं /.Pan/Gir No.: Aadts 2245 Q (अपीलाथ" /Appellant) (""थ" /Respondent) "नधा"रती क" ओर से /Assessee By : Shri Hiren R. Vepari, C.A राज"व क" ओर से /Respondent By : Shri Sm Keshkamat, Cit-Dr सुनवाईकीतारीख / Date Of Hearing : 05/07/2023 घोषणाकीतारीख /Date Of Pronouncement : 17/07/2023 आदेश / O R D E R Per Dr. A. L. Saini: Captioned Two Appeals Filed By Two Separate Assessees, Pertaining To Same Assessment Year 2022-23, Are Directed Against The Separate Orders Passed By The Commissioner Of Income-Tax(Exemption)-Ahmedabad [In Short “Ld. Cit(Exemption)”] Dated 29.03.2023 & 21.03.2023, Wherein Ld. Cit(Exemption) Has Denied Registration Under Section 12Ab Of The Income

charitable or religious nature of the objects and the authenticity of the activities of the institution, he would grant the registration. If he is not satisfied of the aforesaid, the request made in the application may be declined.” 6. Further while adjudicating similar provisions u/s 10(23C) of the Act, the Hon'ble Supreme Court in the case

VALMIK KAYASTHA KELVANI FUND,SURAT vs. THE COMMISSIONER OF INCOME TAX (EXEMPTION), AHMEDABAD

Bench: Shri Pawan Singh, Jm &Dr. A.L.Saini, Am आयकर अपील सं/.Ita Nos.263/Srt/2023 (िनधा"रणवष" / Assessment Year: (2022-23) (Physical Court Hearing) Bal Hanuman Mandir The Commissioner Of Income-Tax (Exemption) Ahmedabad, Room 8/755-756, Hanuman Char Rasta, Vs. No.609, 6Th Floor, Aaykar Bhawan Gopipura, Main Road, Surat- (Vejalpur), Nr. Schin Tower, 100 Foot 395003 Road, Anandnagar-Prahladnagar Road, Ahmedabad-380015 "थायीलेखासं /.जीआइआरसं /.Pan/Gir No.: Aamts 2224 A (अपीलाथ" /Appellant) (""थ" /Respondent) आयकर अपील सं/.Ita No.268/Srt/2023 (िनधा"रणवष" / Assessment Year: (2022-23) Valmik Kayastha Kelvani Fund, The Commissioner Of Income-Tax (Exemption) Ahmedabad, Room C/O Atulbhai Majumdar, B-6, Vs. No.609, 6Th Floor, Aaykar Bhawan Sushma Society, Near Hindu (Vejalpur), Nr. Schin Tower, 100 Foot Milan Mandir, Gopipura, Surat- Road, Anandnagar-Prahladnagar 395001 Road, Ahmedabad-380015 "थायीलेखासं /.जीआइआरसं /.Pan/Gir No.: Aaatv 4235 A (अपीलाथ" /Appellant) (""थ" /Respondent) आयकर अपील सं/.Ita No.272/Srt/2023 (िनधा"रणवष" / Assessment Year: (2022-23) Shree Dasha Shreemali Jain The Commissioner Of Income-Tax (Exemption) Ahmedabad, Room Vanik Vyara, Vs. No.609, 6Th Floor, Aaykar Bhawan Surati Bazar, Vyara Dist. Tapti, (Vejalpur), Nr. Schin Tower, 100 Foot Surat-394650 Road, Anandnagar-Prahladnagar Road, Ahmedabad-380015 "थायीलेखासं /.जीआइआरसं /.Pan/Gir No.: Aakts 7688 G (अपीलाथ" /Appellant) (""थ" /Respondent) "नधा"रती क" ओर से /Assessee By : Shri Hiren R Vepari, C.A राज"व क" ओर से /Respondent By : Shri Sm Keshkamat, Cit-Dr सुनवाईकीतारीख / Date Of Hearing : 05/07/2023 घोषणाकीतारीख /Date Of Pronouncement : 17/07/2023

charitable activities and has been in existence since a long period as per the Income Tax records, and owing to passage of time, the trustees have lost trace of the aforementioned trust deeds. The trustees were unable to find a copy of the trust deed, even after duly inquiring with the trust’s Chartered Accountant and in the Charity Commissioner

BAL HANUMAN MANDIR,SURAT vs. THE COMMISSIONER OF INCOME TAX (EXEMPTION), SURAT

Bench: Shri Pawan Singh, Jm &Dr. A.L.Saini, Am आयकर अपील सं/.Ita Nos.263/Srt/2023 (िनधा"रणवष" / Assessment Year: (2022-23) (Physical Court Hearing) Bal Hanuman Mandir The Commissioner Of Income-Tax (Exemption) Ahmedabad, Room 8/755-756, Hanuman Char Rasta, Vs. No.609, 6Th Floor, Aaykar Bhawan Gopipura, Main Road, Surat- (Vejalpur), Nr. Schin Tower, 100 Foot 395003 Road, Anandnagar-Prahladnagar Road, Ahmedabad-380015 "थायीलेखासं /.जीआइआरसं /.Pan/Gir No.: Aamts 2224 A (अपीलाथ" /Appellant) (""थ" /Respondent) आयकर अपील सं/.Ita No.268/Srt/2023 (िनधा"रणवष" / Assessment Year: (2022-23) Valmik Kayastha Kelvani Fund, The Commissioner Of Income-Tax (Exemption) Ahmedabad, Room C/O Atulbhai Majumdar, B-6, Vs. No.609, 6Th Floor, Aaykar Bhawan Sushma Society, Near Hindu (Vejalpur), Nr. Schin Tower, 100 Foot Milan Mandir, Gopipura, Surat- Road, Anandnagar-Prahladnagar 395001 Road, Ahmedabad-380015 "थायीलेखासं /.जीआइआरसं /.Pan/Gir No.: Aaatv 4235 A (अपीलाथ" /Appellant) (""थ" /Respondent) आयकर अपील सं/.Ita No.272/Srt/2023 (िनधा"रणवष" / Assessment Year: (2022-23) Shree Dasha Shreemali Jain The Commissioner Of Income-Tax (Exemption) Ahmedabad, Room Vanik Vyara, Vs. No.609, 6Th Floor, Aaykar Bhawan Surati Bazar, Vyara Dist. Tapti, (Vejalpur), Nr. Schin Tower, 100 Foot Surat-394650 Road, Anandnagar-Prahladnagar Road, Ahmedabad-380015 "थायीलेखासं /.जीआइआरसं /.Pan/Gir No.: Aakts 7688 G (अपीलाथ" /Appellant) (""थ" /Respondent) "नधा"रती क" ओर से /Assessee By : Shri Hiren R Vepari, C.A राज"व क" ओर से /Respondent By : Shri Sm Keshkamat, Cit-Dr सुनवाईकीतारीख / Date Of Hearing : 05/07/2023 घोषणाकीतारीख /Date Of Pronouncement : 17/07/2023

charitable activities and has been in existence since a long period as per the Income Tax records, and owing to passage of time, the trustees have lost trace of the aforementioned trust deeds. The trustees were unable to find a copy of the trust deed, even after duly inquiring with the trust’s Chartered Accountant and in the Charity Commissioner

SHREE DASHA SHREEMALI JAIN VANIK VYARA,SURAT vs. THE COMMISSIONER OF INCOME TAX (EXEMPTION), AHMEDABAD

Bench: Shri Pawan Singh, Jm &Dr. A.L.Saini, Am आयकर अपील सं/.Ita Nos.263/Srt/2023 (िनधा"रणवष" / Assessment Year: (2022-23) (Physical Court Hearing) Bal Hanuman Mandir The Commissioner Of Income-Tax (Exemption) Ahmedabad, Room 8/755-756, Hanuman Char Rasta, Vs. No.609, 6Th Floor, Aaykar Bhawan Gopipura, Main Road, Surat- (Vejalpur), Nr. Schin Tower, 100 Foot 395003 Road, Anandnagar-Prahladnagar Road, Ahmedabad-380015 "थायीलेखासं /.जीआइआरसं /.Pan/Gir No.: Aamts 2224 A (अपीलाथ" /Appellant) (""थ" /Respondent) आयकर अपील सं/.Ita No.268/Srt/2023 (िनधा"रणवष" / Assessment Year: (2022-23) Valmik Kayastha Kelvani Fund, The Commissioner Of Income-Tax (Exemption) Ahmedabad, Room C/O Atulbhai Majumdar, B-6, Vs. No.609, 6Th Floor, Aaykar Bhawan Sushma Society, Near Hindu (Vejalpur), Nr. Schin Tower, 100 Foot Milan Mandir, Gopipura, Surat- Road, Anandnagar-Prahladnagar 395001 Road, Ahmedabad-380015 "थायीलेखासं /.जीआइआरसं /.Pan/Gir No.: Aaatv 4235 A (अपीलाथ" /Appellant) (""थ" /Respondent) आयकर अपील सं/.Ita No.272/Srt/2023 (िनधा"रणवष" / Assessment Year: (2022-23) Shree Dasha Shreemali Jain The Commissioner Of Income-Tax (Exemption) Ahmedabad, Room Vanik Vyara, Vs. No.609, 6Th Floor, Aaykar Bhawan Surati Bazar, Vyara Dist. Tapti, (Vejalpur), Nr. Schin Tower, 100 Foot Surat-394650 Road, Anandnagar-Prahladnagar Road, Ahmedabad-380015 "थायीलेखासं /.जीआइआरसं /.Pan/Gir No.: Aakts 7688 G (अपीलाथ" /Appellant) (""थ" /Respondent) "नधा"रती क" ओर से /Assessee By : Shri Hiren R Vepari, C.A राज"व क" ओर से /Respondent By : Shri Sm Keshkamat, Cit-Dr सुनवाईकीतारीख / Date Of Hearing : 05/07/2023 घोषणाकीतारीख /Date Of Pronouncement : 17/07/2023

charitable activities and has been in existence since a long period as per the Income Tax records, and owing to passage of time, the trustees have lost trace of the aforementioned trust deeds. The trustees were unable to find a copy of the trust deed, even after duly inquiring with the trust’s Chartered Accountant and in the Charity Commissioner

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