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

In the result, appeal of the Revenue is dismissed

Charitable Trust derived from building, plant and machinery and furniture was liable to be computed in normal commercial manner although the Trust may not be carrying on any business and the assets in respect whereof depreciation is claimed may not be business assets. In all such cases, section 32

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, had substantially satisfied condition for availing benefit of exemption as a trust, it could not be denied exemption merely on bar of limitation in furnishing audit report in Form no. 10B. Jayshri Gopallal Maharajshrini Surat Srusti Trust vs. ITO (E) Asst. Year –2022-23 - 5– 9. In the case of Associated Chambers of Commerce

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

OM TAPOVAN CHARITABLE TRUST,ANKLESHWAR vs. CIT(EXEMPTION), AHMEDABAD

In the result, the appeal of the assessee is dismissed

Bench: Dr. B.R.R. Kumar, Vice-Ms. Suchitra Kamble

charitable purposes. 5. However, in the case of the assessee trust, the object clause expressly contains religious purposes. Hence, the application of the assessee for approval under section 80G of the Act was rejected by the learned CIT(Exemption). 6. Being aggrieved by the order of the learned CIT(Exemption), the assessee is in appeal before us. 7. The learned

SIR P.T. SARVAJANIK COLLEGE OF SCIENCE ALUMNI ASSOCIATION,SURAT vs. CIT (EXEMPTION), AHMEDABAD

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

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Pruseth

32, Parag Sankalp Society, B/h St. Xaviers High School, Ghod Dod Road, Surat - 395007 "थायीलेखासं./जीआइआरसं./PAN/GIR No.: ABFTS0140K (Appellant) (Respondent) Appellant by Shri Akshay M. Modi, CA Respondent by Shri Mukesh Jain, CIT-DR Date of Hearing 02/09/2025 Date of Pronouncement 04/11/2025 आदेश / O R D E R PER BIJAYANANDA PRUSETH, AM: These two appeals emanate from the orders

SIR P.T. SARVAJANIK COLLEGE OF SCIENCE ALUMNI ASSOCIATION,SURAT vs. CIT (EXEMPTION), AHMEDABAD

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

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Pruseth

32, Parag Sankalp Society, B/h St. Xaviers High School, Ghod Dod Road, Surat - 395007 "थायीलेखासं./जीआइआरसं./PAN/GIR No.: ABFTS0140K (Appellant) (Respondent) Appellant by Shri Akshay M. Modi, CA Respondent by Shri Mukesh Jain, CIT-DR Date of Hearing 02/09/2025 Date of Pronouncement 04/11/2025 आदेश / O R D E R PER BIJAYANANDA PRUSETH, AM: These two appeals emanate from the orders

KETAN N. SHAH (HUF) ,VAPI vs. THE INCOME TAX OFFICER, WARD-5, VAPI

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

Bench: Shri Pawan Singh, Hon'Ble & Shri Arjun Lal Saini, Hon'Bleआ.अ.सं./I.T.A No.321/Srt/2018,िनधा"रणवष"/Assessment Year: 2013-14 (Virtual Court) Ketan N. Shah (Huf), Vs. The Income Tax Officer, Plot No.275, Usha Hospital & Life Ward -5, Vapi. Science Charitable Trust, Near Cine Park, Chanod, Vapi – 396195. [Pan: Aahhk 4703 R] अपीलाथ" / Appellant ""यथ"/Respondent Shri Hardikvora– Ar िनधा"रतीक"ओरसे /Assessee By Smt. Anupama Singla – Sr.Dr राज"वक"ओरसे /Revenue By सुनवाई क" तारीख/ Date Of Hearing: 20.10.2020 उ"ोषणा क" तारीख/Pronouncement On: 20.10.2020 आदेश /O R D E R Per Pawan Singh, Judical Memebr: 1. This Appeal By The Assessee Is Directed Against The Order Of Ld.Commissioner Of Income Tax(Appeals)-1 [“Cit(A)” ], Valsad, State Of Gujarat,Dated 27.03.2018 For The Assessment Year 2013-14.This Appeal Was Initially Adjudicated Vide Order Dated 31.07.2019. However, The Order Was Recalled Vide Order Dated 02.01.2020 In Ma No.59/Srt/2019, Thus, In The Aforesaid Background, The Appeal Was Heard Afresh.The Assessee Raised The Following Grounds Of Appeal:

Charitable Trust, Near Cine Park, Chanod, Vapi – 396195. [PAN: AAHHK 4703 R] अपीलाथ" / Appellant ""यथ"/Respondent Shri HardikVora– AR िनधा"रतीक"ओरसे /Assessee by Smt. Anupama Singla – Sr.DR राज"वक"ओरसे /Revenue by सुनवाई क" तारीख/ Date of hearing: 20.10.2020 उ"ोषणा क" तारीख/Pronouncement on: 20.10.2020 आदेश /O R D E R PER PAWAN SINGH, JUDICAL MEMEBR: 1. This

KETAN NATVARLAL SHAH,VAPI vs. INCOME TAX OFFICER, SURAT

In the result, the appeal of the assessee is allowed

Bench: Shri Sanjay Garg & Shri Narendra Prasad Sinhaassessment Year:2013-14

Charitable Trust,Nr. Surat - 395007 Cine Park Cinema, Silvassa Vs. Road, Channod, Vapi, Gujarat - 396191 [PAN – AGUPS7338H] (Appellant) (Respondent) Assessee by Shri P M Jagasheth, CA Revenue by Shri Ajay Uke, Sr. D.R Date of Hearing 21.01.2026 Date of Pronouncement 03.02.2026 O R D E R PER NARENDRA PRASAD SINHA, ACCOUNTANT MEMBER: This appeal is filed by the assessee against