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. 29. We should look into the position of law as regards the subject matter of this writ-application : In Artist Tree (P.) Ltd. v. CBDT [2014] 52 taxmann.com 152/[2015] 228 Taxman 108/[2014] 369 ITR 691 (Bom.). The relevant paragraphs 11 to 14 and 23 of the said judgment are quoted below for ready reference

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. 29. We should look into the position of law as regards the subject matter of this writ-application : In Artist Tree (P.) Ltd. v. CBDT [2014] 52 taxmann.com 152/[2015] 228 Taxman 108/[2014] 369 ITR 691 (Bom.). The relevant paragraphs 11 to 14 and 23 of the said judgment are quoted below for ready reference

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. 29. We should look into the position of law as regards the subject matter of this writ-application : In Artist Tree (P.) Ltd. v. CBDT [2014] 52 taxmann.com 152/[2015] 228 Taxman 108/[2014] 369 ITR 691 (Bom.). The relevant paragraphs 11 to 14 and 23 of the said judgment are quoted below for ready reference

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

trust ( A section 25 company, as per old Companies Act, 1956), is charitable institution or not. We note that in the instant case the assessment order u/s 143(3) was passed on 28.03.2013 determining total income at Rs.3,54,82,267/- by making following additions: (i) Amount applied to Charitable Purpose treated as business income

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

trust ( A section 25 company, as per old Companies Act, 1956), is charitable institution or not. We note that in the instant case the assessment order u/s 143(3) was passed on 28.03.2013 determining total income at Rs.3,54,82,267/- by making following additions: (i) Amount applied to Charitable Purpose treated as business income

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 ()

charitable trust within the meaning of section 2(15) as the assessee- trust earned profit after meeting the normal expenditure. The Ld. CIT(A) applied the Proviso of section 2(15) of the Act, by taking view that the assessee-trust has received rent on sharing basis and not on fixed basis. 5. The learned AR for the assessee submits

SHRI VIDHYASAGAR SANT NIVAS TRUST,SURAT vs. CIT(EXEMPTION), AHMEDABAD

In the result, the appeal filed by the Assessee in ITA No

Bench: Shri T.R. Senthil Kumar (Judicial Member), Shri Bijayananda Pruseth (Accountant Member)

31-03- 2024 wherein no expenses made against religious activities by the assessee Trust. Ld. Counsel further relied upon the decision of the Supreme Court in the case of CIT Vs. Dawoodi Bohara Jamat [2014] 43 taxmann.com 243 (SC) and Co-ordinate Bench decision in the case of Mar Baselius Orthodox Syrian vs. CIT(E) [2023] 156 taxmann.com 548 (Surat

SHRI VIDHYASAGAR SANT NIVAS TRUST,SURAT vs. CIT(EXEMPTION), AHMEDABAD

In the result, the appeal filed by the Assessee in ITA No

Bench: Shri T.R. Senthil Kumar (Judicial Member), Shri Bijayananda Pruseth (Accountant Member)

31-03- 2024 wherein no expenses made against religious activities by the assessee Trust. Ld. Counsel further relied upon the decision of the Supreme Court in the case of CIT Vs. Dawoodi Bohara Jamat [2014] 43 taxmann.com 243 (SC) and Co-ordinate Bench decision in the case of Mar Baselius Orthodox Syrian vs. CIT(E) [2023] 156 taxmann.com 548 (Surat

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)

31,57,028/-. This adjustment was made by the CPC due to the non-filing of audit report in Form 10B prior to furnishing return of income. This adjustment done by CPC also includes voluntary contributions forming part of the cropus amounting to Rs.1.50 lakhs. 5. During the appellate proceedings, the assessee in its written submission has stated that

SHREE TAPESHWAR HANUMANJI BAJARANG CHARITY TRUST,,UMBERGAM vs. THE CIT,, VALSAD

In the result, appeal of the assessee is allowed

Bench: Shri C.M.Garg & Shri O.P.Meenaआ.अ.सं./I.T.A No.3503/Ahd/2014/Srt िनधा"रण वष"/Assessment Year : 2014-15 Shree Tapeshwar Hanumanji Vs. Commissionert Of Income-Tax, Bajrang Charity Trust, Valsad. At & Po. Kalay, Kanglav, Via Bhilad, Umbergaon, Gujarat State. [Pan: Aakts 9068 E] अपीलाथ" Appellant ""यथ"/Respondent िनधा"रती क" ओर से /Assessee By Shri A. Gopalkrishnan, Ca राज"व क" ओर से /Revenue By Shri Sriniwas T. Bidari, Cit-Dr 13.07.2018 सुनवाई क" तारीख/ Date Of Hearing: 31.07.2018 उ"ोषणा क" तारीख/Pronouncement On आदेश /O R D E R Per O. P. Meena, Accoutant Member: 1. This Appeal Filed By The Assessee Directed Against The Order Of Learned Commissioner Of Income Tax, [Cit], Valsad, Dated 10.11.2014. 2. The Assessee Has Taken Following Ground Of Appeal : “1. On Appreciation Of The Facts & Circumstances Of The Case, The Order Passed By The Honorable Commissioner Of Income Tax Rejecting The Application For Issue Of Certificate U/S.80G Of The Act Is Contrary To Facts & Law & Prejudicial To The Appellant. 2. On Appreciation Of The Facts & Circumstances Of The Case, The Honorable Commissioner Of Income Tax Has Erred In Rejecting The Application For Issue Of Certificate U/S.80G To The Appellant Without Granting Sufficient Opportunity For Hearing & Without Issuing A Speaking Order. The Trust Had Duly Filed Application For Obtaining Registration U/S.12A & Therefore The Action Of The Honorable Commissioner Of Income

sections of the society, doing socio- cultural activities in society without any bar of any caste, filling devotions towards the country for human well being and contribute in imperative services like students education books, scholarships, foods and clothes etc,. then it cannot be said that the assessee Trust has Shree Tapeshwar Hanumanji Bajrang Charity Trust v.CIT, Valsad/I.T.A. No.3509/Ahd/2014/A.Y

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

trust - Registration of (Sub-section (2)) - Assessment year 2011-12 - Whether first proviso to section 12A(2) inserted by Finance (No. 2) Act, 2014, with effect from 1-10-2014, being a beneficial provision intended to mitigate hardships in case of genuine charitable institutions, has to be applied retrospectively - Held, yes [Para 8][In favour of assessee] FACTS ■ The assessee

SHRI BALKRISHNA SHUDHHADWAIT STHANIK MAHASABHA,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(Hearing In Virtual Court) Shri Balkrishna Shudhhadwait The Commissioner Of Income Sthanik Mahasabha, Tax (Exemptions), Ahmedabad, Vs. C/O-M/S Babubhai Hiralal & Co., Room No. 609, Floor-6, Aayakar City Plaza Building, 1St Floor, Bhawan (Vejalpur), Nr. Sachin Opp.- Chhakapir’S Lane, Tower, 100 Foot Road, Kanpith Bazar, Surat-395003. Anandnagar-Prahladnagar Road, Pan: Aaits 1682 C Ahmedabad-380015. Appellant Respondednt

31,03.2021 & 31.03.2022, the name of assessee is appearing as “SHRI BALKRISHNA SHUDHHADWAIT STHANIK MAHASABHA TRUST”. Thus, there is a mismatch in the name of PAN database vis-à-vis certificate of registration. The ld. CIT(E) was of the view that the assessee has not furnished required details and decided to disposed of application on the basis of material

GREEN MUMBAY LIONS EDUCATION TRUST,NA vs. ARIVS.EXEMPTION WARD, SURAT, INCOME-TAX OFFICE SURAT

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

Bench: Shri T. R. Senthil Kumar & Shri Bijayananda Prusethआयकर अपील सं./Ita No.547/Srt/2025 Assessment Year: (2023-24) (Hybrid Hearing) Green Mumbay Lions Education Vs. Ito, Trust, Exemption Ward, Opp – Ratnakar Society, C/O Sgm Surat Shiroya English School, Chhapra Road, Navsari - 396445 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aatg8361Q (अपीलाथ"/Appellant) (""थ" /Respondent) Appellant By Shri Bhupendra Shah, Ca Respondent By Shri Ajay Uke, Sr. Dr Date Of Hearing 12/11/2025 Date Of Pronouncement 23/12/2025

charitable purposes etc. and the balance of Rs.43,78,993/- was available for application. He relied on the decisions in case of Dadar Digamber Jain Mumkshu Mandal vs. CIT(E), (2025) 176 taxmann.com 661 (Mum – Trib.) and Shri Taldhwaja Jain Swetamber Tirth Committee vs. ITO (Exemption), ITA No.1240/Ahd/2025 (Ahd – Trib.) and requested to set aside the order

SHREE SAINATH SARVAJANIK SEWA MANDAL TRUST,UNA vs. ITO, EXEMPTION WARD, SURAT, SURAT

In the result, the appeal of the Revenue is dismissed

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकरअपीलसं./Ita No.204/Srt/2021 ("नधा"रणवष" / Assessment Years: (2016-17) (Physical Court Hearing) Shree Sainath Sarvajanik Sewa Vs. The Ito, Exemption Ward, Mandal Trust, Surat. N.H. No.8, Near Ganesh Sisodra, Unn-396445, Gujarat. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aafts7802P (Assessee) (Respondent) Assessee By: Shri Rasesh Shah, Ca Revenue By: Shri J. K. Chandnani, Sr. Dr सुनवाईक"तार"ख/ Date Of Hearing : 12/05/2022 घोषणाक"तार"ख/Date Of Pronouncement : 22/07/2022 आदेश / O R D E R Per Dr. A. L. Saini: The Captioned Appeal Filed By The Assessee, Pertaining To Assessment Year 2016-17, Is Directed Against The Order Passed By The Learned Commissioner Of Income Tax (Appeals), [In Short ‘Ld. Cit(A)’] National Faceless Appeal Centre (In Short ‘Nfac), Delhi, In Appeal No. Itba/Nfac/S/250/2021-22/1036051308(1) Dated 30.09.2021, Which In Turn Arises Out Of A Penalty Order Passed By Assessing Officer U/S 271(1)(C) Of The Income Tax Act, 1961 (Hereinafter Referred To As The ‘Act’).

charitable trust and registered u/s 12A of the IT Act. The assessee filed its return of income for A.Y.2016-17 on 21.09.2016 declaring total income at Rs. Nil and thereby claiming refund of Rs.7,20,730/-. The case was selected for scrutiny and assessment was finalized u/s 143(3) by making addition of Rs.20,63,925/- on account of disallowance

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

Bench: Shri Dinesh Mohan Sinha & Shri Bijyananda Pruseth

charitable trust. (vi) That the appellant could not prove that a higher price was paid by it to the farmers on account of higher yield or some other factors. Besides nowhere it has been claimed that at the time of supply of sugarcane by the farmers to the appellant, any agreement or contract 25 for payment of price higher than